Improving security for remote payments

Given the growing popularity of e-commerce and m-commerce over the past few years, remote payments have become commonplace. Unfortunately, remote payments fraud has grown in response. On September 26, 2011, the Federal Reserve Bank of Chicago and the Secure Remote Payment Council (SRPc) co-hosted a symposium to discuss strategies that help reduce such forms of fraud.Fraud ; Payment systems

Modeling robust regression to factors affecting the exchange rate of Iraqi Dinar

Regression analysis is an important statistical tool iteration used, applied in scientific and practical studies. It is considered the method of least squares most methods of estimating the regression model. However, they are affected when there are outlier values in the data of the research. Hence, it is necessary to find robust methods to estimate the regression model. In this paper, a robust regression model for the exchange rate was built based on influencing factors of GDP, inflation, exposure index and trade. The robust model was found to be more accurate in the Data Visualization, and the conclusions were consistent with economic theory

Reconsiderando a los blancos liberales en Native Son

This paper examines the novel Native Son (1940) by Richard Wright (1908-1960). When the main character, Bigger Thomas, walks out of Chicago’s Black Belt to work as a chauffeur for the Daltons, a family of white liberals, and kills their daughter by accident, he interacts with numerous white characters. Bigger’s perspective dismisses the Daltons and other white people as particles of a huge mountain of hate. The only exceptions to this are Jan Erlone and Boris Max, the two communist characters who succeed in establishing their humanity to Bigger and win his trust. This article reconsiders white liberals beyond the way they are presented through Bigger’s dominant perspective and the way they are generally seen by critics.Este artículo examina la novela Native Son (1940) de Richard Wright (1908-1960). Cuando el protagonista de la novela, Bigger Thomas, traspasa el Cinturón Negro de Chicago para trabajar como chófer para los Dalton, una familia de liberales blancos, y mata a su hija por accidente, interactúa con numerosos personajes blancos. Desde su perspectiva, descalifica a los Dalton y a otros blancos, considerándolos granos de una enorme montaña de odio. Las únicas excepciones a esta visión son Jan Erlone y Boris Max, los dos personajes comunistas que logran transmitir su humanidad a Bigger y ganar su confianza. Este artículo reconsidera a los liberales blancos más allá de cómo los presenta la perspectiva dominante de Bigger y de la forma en que son vistos generalmente por los críticos

Electrical Prospecting for Structural Setting in North-East Al-Umarah City / Iraq

An electrical resistivity investigation as vertical electrical sounding technique was utilized to measure and detect the vertical changes in resistivity of the geologic section even the subsurface structure in North-East Al-Umarah city / Iraq."27" VES'S were carried out using schlumberger conFigure ure uration with maximum current electrode spacing of (950m). It is believed that such spacing can give enough penetration in which it then yields and reflects sufficient information about the subsurface condition. The purpose of this study is how can find an approach to exploit the present measurements in order to give more obvious picture about the subsurface condition which then main task of the work can be reached. This approach is abbreviated by using the horizontal resistivity data extracted and discriminated from the schlumberger VES'S field data, where horizontal resistivity contour maps "as an earth slices" for all usable spacing were constructed and space section as well. More information can also be invented and obtained with the aid of available geophysical information. Two intersected vertical contacts as fault like structure were concluded, could be with various age, the older one trending NW-SE while the younger one trending NE-SW which are in well conforming with available surface geological information

ANALITIČKI POSTUPCI VANJSKOG REVIZORA I NJIHOV UTJECAJ NA OTKRIVANJE MATERIJALNIH POGREŠNIH IZVJEŠTAJA – EMPIRIJSKA STUDIJA KOMERCIJALNIH BANAKA U JORDANU

This study aims to identify the impact of the external auditor’s analytical procedures on the financial statements and reports for the detection of material misstatements of the Jordanian commercial banks. The impact of independent variables (profitability, liquidity, capital solvency and the employment of funds ratios) on the dependent variable (the detection of material misstatements) was measured. The dependent variable is represented by the earnings management, which is measured by the discretionary accruals. The quantitative standard method was used to analyse the financial statements and analytical procedures; moreover, the Jones Model was used to measure earnings management. Additionally, the multivariate linear regression model was used to test the hypothesis of the study, and to indicate the relationships between the variables. The study population consisted of five Jordanian commercial banks. The data was collected from 2011 to 2017. This study concluded that there is no statistically significant impact of the analytical procedures relating to the ratios of liquidity, profitability, solvency, and employment of funds that the external auditor could undertake to discover material misstatement of the financial statements of Jordanian commercial banks. Finally, the study recommended that auditors should be highly competent and deeply knowledgeable in using the analytical procedures to judge the fairness of financial data and be free of material misstatements.U ovom radu se želi identificirati utjecaj analitičkih postupaka vanjskog revizora na financijske izvještaje i izvješća za otkrivanje značajnih pogrešnih izvještaja jordanskih komercijalnih banaka. Izmjeren je utjecaj neovisnih varijabli (profitabilnost, likvidnost, solventnost kapitala i omjer zapošljavanja sredstava) na ovisnu varijablu (otkrivanje značajnih pogrešnih izvještaja). Ovisna varijabla je predstavljena upravljanjem zarade koja se mjeri diskrecijskim obračunom. Za analizu financijskih izvještaja i analitičkih postupaka korištena je kvantitativna standardna metoda te Jonesov model za mjerenje upravljanja zaradom. Također, multivarijantni model linearne regresije upotrijebljen je za testiranje hipoteze istraživanja i navođenje odnosa između varijabli. Uzorak u istraživanju sastoji se od pet jordanskih poslovnih banaka. Podaci su prikupljeni od 2011. do 2017. godine. U ovom istraživanju se zaključuje da ne postoji statistički značajan utjecaj analitičkih postupaka koji se odnose na omjere likvidnosti, profitabilnosti, solventnosti i zapošljavanja novčanih sredstava koje bi vanjski revizor mogao poduzeti kako bi otkrio značajne pogrešne prikaze financijski izvještaji jordanskih poslovnih banaka. Konačno, u istraživanju se iznose preporuke da revizori trebaju biti visoko kompetentni i duboko osposobljeni za korištenje analitičkih postupaka kako bi procijenili poštenost financijskih podataka i slobodu materijalnih pogrešnih iskaza

The SQ universality of some small cancellation groups

PhDA group G is a small cancellation group if, roughly, it has a presentation G= <A; R with the property that for any pair r, s of elemets of R either r=s1 or there is very little free cancellation in forming the product rs. The classical example of such a group is the fundamental group of a closed orientable 2-manifold of genus k which has a presentation k G=< al, bl, ..., ak, bk; 'TT \ai, bi' i=1 A countable group G is SQ-universal if every countable group can be embedded =in some quotient of G. The obvious example of SQ-universal group is the free group of rank 0. This work is a study of the SQ-universality of some small cancellation groups. A theory of diagrams is investigated in some detail- to be used as a tool in this study. The main achievement in this work is the following two results: (1) With few exceptions a small cancellation group contains nonabelian free subgroups. ( The emphasis here is on the nature of the free generators. ) (2) A characterization of the S Q-universality of some small cancellation groups

Potential hazards and risk identification of safety and health in iron fabrication area of building construction project

Background: Hazard is a threat to the safety and health of workers. Iron fabrication as an iron work area to cut, bend, and assemble irons which will be used for building construction structures is not an exception for hazards. Preliminary observation has shown a number of hazards which were interesting to be identified further. This study aims to identify hazards in an iron fabrication area. It might be used as a basis to evaluate risks and decide appropriate control determinants. Method: The type of this study was a descriptive survey with an observational approach. The method applied in the study was a Walkthrough Survey using hazard identification sheets as the instruments. Hazard identification was conducted based on UURI Nomor 1 Tahun 1970 (RI Law, 1970) and PPRI Nomor 50 Tahun 2012 (RI Government Regulation, 2012), i.e. by identifying hazards coming from humans, production materials, tools, machinery, work methods, and work environment. Results: Unsafe action; Corroded iron coated with silica; Use of pliers, bending machine, cutting machine, grinder; Repetitive movements of manual handling, awkward body postures; Vibration, noise, heat pressure, dust, fecal coliform, mosquitos, centipedes, and scattered iron cuttings were some of the identified hazards. Conclusion: Every hazard has its own risk whose extent has not been evaluated in this study. In addition, control determinants have not been elaborated. Therefore, further studies are required to evaluate the risks and decide the control determinants based on the hazards which have been identified in this study

THE PAYOUT POLICY IN THE GCC: THE CASE OF ISLAMIC BANKS

The purpose of this research is to define the payout policy of Islamic banks in the GCC and to identify the factors that influence payout distributions. For this purpose, a two stage research strategy was employed. In the first stage, investors’ and managers’ surveys were conducted to measure the perceptions towards payout policies. In the second stage, the survey results are utilized to formulate and test a payout model by multivariate regression analysis. In the investors’ survey, an electronic questionnaire was posted on internet investment forums in the GCC and sent via email to investors. 287 useable responses were collected. The data was analyzed and the results show that investors prefer to receive dividends due to transaction and agency costs, which supports the dividend relevance hypothesis. The findings suggest that the agency cost is explained by the uncertainty resolution, window dressing and free cash flow hypothesis. Investors were found to assess the payouts, which comprises of dividends and profit distributions for profit and loss saving and investment accounts (PSIA), by comparing it to market and historical rates. Investors were found to diversify their investments based on risk and return. If the characteristics of an asset (e.g. dividend policy) are changed, investors would switch to other assets that meet their investment objectives. In terms of stock repurchases, investors perceive it as a signal that the stock price is undervalued. On the other hand, stock dividends were interpreted by investors as a stock split or capital increase. As for Islamic banking, customers reported that the primary motivation to deal with these banks is the religious obligation. In the managers’ survey, semi-structured interviews were conducted with 10 managers to understand the payout process and the factors that influence distributions. The results show that PSIA distributions are mainly driven by competitors’ payouts, historical distributions, and signalling. As for dividends, managers reported that the payout decision is relevant to the firm’s value. Dividends were believed to comply with the increasing stream hypothesis and the Lintner model. Managers believe that stability of the payout policy is perceived by investors as a positive signal of the bank’s strength. They also believe in the maturity and growth effects arguing that new banks have relatively higher capital expenditures which flatten out over time. Consequently, mature banks tend to have higher and more stable dividend distributions. Finally, managers reported that banks’ liquidity and financial ability has a positive relationship with dividend distributions. Based on the feedback of stage one, a payout model that comprises of PSIA and dividend models was formulated and tested by employing multivariate regression analysis. The study uses the financial data of 13 Islamic banks in the GCC between 1993 and 2008. The results show that PSIA is influenced by competitors’ distribution and historical distribution rates. On the other hand, the results of the dividend model show that dividends are influenced by profitability, historical dividends and the level of maturity. The results of the PSIA model support the competitive payout hypothesis, increasing stream hypothesis, the Lintner model and information signaling hypothesis. The results of the dividend model support the increasing stream hypothesis, the Lintner model, information signaling hypothesis, and the growth and maturity effects. The findings for the competitive payout hypothesis reported by investors, managers, and the PSIA model support the existence of displaced commercial risk, which calls for additional research in this area by the banks and regulators to control it by focusing on research for cooperative insurance schemes, prudent reserve practices, and liquidity management

STUDI KUANTITATIF : ANALISIS HUBUNGAN ANTARA PENGETAHUAN, SIKAP, DAN PENGALAMAN KERJA DENGAN PERILAKU SUBSTANDARD ACTION TENAGA KERJA BONGKAR MUAT STEVEDORING TANJUNG EMAS SEMARANG

Substandard Action atau bisa disebut dengan perilaku tidak aman yang tidak sesuai dengan standar adalah salah satu tindakan yang dapat memicu terjadinya suatu kecelakaan kerja. Substandard action dapat terjadi di karenakan oleh pekerja itu sendiri atau di karenakan kurang adanya pengawasan terkait dengan keberjalanan standar tertentu. Faktor pekerja melakukan perilaku tidak standar dapat di karenakan oleh pekerja itu sendiri. Faktor pekerja di pengaruhi oleh pengetahuan, sikap dan pengalaman pekerja. Penelitian ini bertujuan untuk menganalisis hubungan antara pengetahuan, sikap dan pengalaman kerja dengan perilaku substandard action pada tenaga kerja bongkar muat stevedoring Tanjung Emas Semarang. Penelitian ini dilakukan secara kuantitatif dengan metode analitik observasional dengan pendekatan cross sectional karena di lakukan dalam satu waktu. Responden berjumlah 59 orang yang merupakan pekerja bongkar muat bagian stevedoring. Data yang telah di dapatkan di sajikan dalam bentuk distribusi frekuensi dan tabulasi silang, Kemudian data di analisis secara statistik menggunakan uji Chi square. Hasil penelitian menunjukkan dari hasil analisis data, pada variabel pengetahuan didapatkan nilai hubungan terhadap perilaku substandard action dengan nilai p = value 0,023. Pada variabel sikap didapatkan nilai hubungan terhadap perilaku substandard action dengan nilai p = value 0,158, dan untuk variabel pengalaman kerja didapatkan hubungan dengan perilaku substandard action dengan nilai p = value 0,324. Berdasarkan hasil analisis hubungan, dapat di simpulkan bahwa dari variabel pengetahuan, sikap, dan pengalaman kerja, hanya pada variabel pengetahuan saja yang berhubungan dengan perilaku substandard action Tenaga Kerja Bongkar Muat stevedoring Semarang, dengan nilai p = value 0,023. Kata Kunci : Tenaga Kerja Bongkar Muat, Substandard Action, Stevedorin