A conceptual model for proactive detection of potential fraud enterprise systems: exploiting SAP audit trails to detect asset misappropriation

Fraud costs the Australian economy approximately $3 billion annually, and its frequency and financial impact continues to grow. Many organisations are poorly prepared to prevent and detect fraud. Fraud prevention is not perfect therefore fraud detection is crucial. Fraud detection strategies are intended to quickly and efficiently identify frauds that circumvent preventative measures so that an organisation can take appropriate corrective action. Enhancing the ability of organisations to detect potential fraud may have a positive impact on the economy. An effective model that facilitates proactive detection of potential fraud may potentially save costs and reduce the propensity of future fraud by early detection of suspicious user activities. Enterprise systems generate millions of transactions annually. While most of these are legal and routine transactions, a small number may be fraudulent. The enormous number of transactions makes it difficult to find these few instances among legitimate transactions. Without the availability of proactive fraud detection tools, investigating suspicious activities becomes overwhelming. This study explores and develops innovative methods for proactive detection of potential fraud in enterprise systems. The intention is to build a model for detection of potential fraud based on analysis of patterns or signatures building on theories and concepts of continuous fraud detection. This objective is addressed by answering the main question; can a generalised model for proactive detection of potential fraud in enterprise systems be developed? The study proposes a methodology for proactive detection of potential fraud that exploits audit trails in enterprise systems. The concept of proactive detection of otential fraud is demonstrated by developing a prototype. The prototype is a near real-time web based application that uses SAS for its analytics processes. The aim of the prototype is to confirm the feasibility of implementing proactive detection of potential fraud in practice. Verification of the prototype is achieved by performing a series of tests involving simulated activity, followed by a full scale case study with a large international manufacturing company. Validation is achieved by obtaining independent reviews from the case study senior staff, auditing practitioners and a panel of experts. Timing experiments confirm that the prototype is able to handle real data volumes from a real organisation without difficulty thereby providing evidence in support of enhancement of auditor productivity. This study makes a number of contributions to both the literature and auditing practice

Matrix Waring Problem -- II

We prove that for all integers $k \geq 1$, there exists a constant $C_k$ depending only on $k$ such that for all $q > C_k$ and for all $n \geq 1$ every matrix in $M_n(\mathbb F_q)$ is a sum of two $k$th powers

Ebola Virus Disease – An Update

Ebola Virus Disease (EVD) is a severe, haemorrhagic febrile disease, often fatal in humans, caused by a non segmented, negative sense RNA virus of the family Filoviridae and genus Ebolavirus. It is also known as Ebola Haemorrhagic fever. There are five species of Ebolavirus, namely Bundibugyo ebolavirus, Zaire ebolavirus, Reston ebolavirus, Sudan ebolavirus and Tai Forest ebolavirus. The Zaire species has caused multiple large outbreaks with mortality rates of 55 to 88 percent since first appearance of the disease whereas the Sudan virus has been associated with an approximate 50 percent case-fatality rate in four known epidemics: two in Sudan in the 1970s, one in Uganda in 2000, and another in Sudan in 2004 [1-5]

Mean-field dynamo due to spatiotemporal fluctuations of the turbulent kinetic energy

In systems where the standard $\alpha$ effect is inoperative, one often explains the existence of mean magnetic fields by invoking the `incoherent $\alpha$ effect', which appeals to fluctuations of the mean kinetic helicity at a mesoscale. Most previous studies, while considering fluctuations in the mean kinetic helicity, treated the mean turbulent kinetic energy at the mesoscale as a constant, despite the fact that both these quantities involve second-order velocity correlations. The mean turbulent kinetic energy affects the mean magnetic field through both turbulent diffusion and turbulent diamagnetism. In this work, we use a double-averaging procedure to analytically show that fluctuations of the mean turbulent kinetic energy at the mesoscale (giving rise to $\eta$-fluctuations at the mesoscale, where the scalar $\eta$ is the turbulent diffusivity) can lead to the growth of a large-scale magnetic field even when the kinetic helicity is zero pointwise. Constraints on the operation of such a dynamo are expressed in terms of dynamo numbers that depend on the correlation length, correlation time, and strength of these fluctuations. In the white-noise limit, we find that these fluctuations reduce the overall turbulent diffusion, while also contributing a drift term which does not affect the growth of the field. We also study the effects of nonzero correlation time and anisotropy. Turbulent diamagnetism, which arises due to inhomogeneities in the turbulent kinetic energy, leads to growing mean field solutions even when the $\eta$-fluctuations are statistically isotropic.Comment: 16 pages, 3 figures. Version accepted for publication in JFM. Major changes from previous version: added appendix B, discussing the case where turbulent diamagnetism is absent. Also added some discussion of related wor

CONSTRUCTION OF PHYSICAL FITNESS TEST ITEMS NORMS OF TAEKWONDO PLAYER OF GURU NANAK DEV UNIVERSITY, AMRITSAR, INDIA

The purpose of this study was to construct Norms of Physical Fitness Test Items of Taekwondo Player. To obtain data, the investigators had selected Fourty (N=40), male Inter-College level Taekwondo Player of Guru Nanak Dev University, Amritsar between the age group of 18-28. The Muscular Strength was measured by Handgrip Strength Test, Muscular Power was measured by Vertical Jump Test, Muscular Endurance was measured by Pull-Up Test, Running Speed was measured by 20-Meter Dash, Running Agility was measured by Illinois Agility Test, Jumping Ability was measured by Standing Long Jump Test, Throwing Ability was measured by Overhead Medicine Ball Throw Test, Flexibility was measured by Sit and Reach Flexibility Test and Balance was measured by Stork Balance Stand Test. The data, which was collected by administering tests, was statistically treated to develop for all the test items. In order to construct the norms, Percentile Scale was used. Further, the scores were classified into five grades i.e., very good, good, average, poor and very poor.  Article visualizations

CONSTRUCTION OF PHYSICAL FITNESS TEST ITEMS NORMS OF TAEKWONDO PLAYER OF GURU NANAK DEV UNIVERSITY, AMRITSAR, INDIA

The purpose of this study was to construct Norms of Physical Fitness Test Items of Taekwondo Player. To obtain data, the investigators had selected Fourty (N=40), male Inter-College level Taekwondo Player of Guru Nanak Dev University, Amritsar between the age group of 18-28. The Muscular Strength was measured by Handgrip Strength Test, Muscular Power was measured by Vertical Jump Test, Muscular Endurance was measured by Pull-Up Test, Running Speed was measured by 20-Meter Dash, Running Agility was measured by Illinois Agility Test, Jumping Ability was measured by Standing Long Jump Test, Throwing Ability was measured by Overhead Medicine Ball Throw Test, Flexibility was measured by Sit and Reach Flexibility Test and Balance was measured by Stork Balance Stand Test. The data, which was collected by administering tests, was statistically treated to develop for all the test items. In order to construct the norms, Percentile Scale was used. Further, the scores were classified into five grades i.e., very good, good, average, poor and very poor.  Article visualizations

3-Hydroxy-3-Methylglutaryl-CoA Reductase (HMGR) Enzyme of the Sterol Biosynthetic Pathway: A Potential Target against Visceral Leishmaniasis

Sterol biosynthetic pathway is explored for its therapeutic potential for Visceral Leishmaniasis. In Leishmania, this pathway produces ergosterol which is absent in host and therefore is a promising strategy to combat proliferation of both extracellular and intracellular forms of the parasite with minimal host toxicity. The present chapter focuses on 3-hydroxy-3-methylglutaryl-CoA reductase (HMGR) enzyme which is the rate-limiting enzyme of the ergosterol biosynthesis. HMGR gene of L. donovani was biochemically and biophysically characterized for the first time. HMGR over expressing transgenic parasites were generated to evaluate its role in parasite growth and infection ability. A series of statins like atorvastatin, simvastatin and mevastatin were evaluated for its therapeutic efficacy and mode of action elucidated. Atorvastatin and mevastatin were found to be killing both the promastigote and amastigote forms of the parasite without exhibiting host cytotoxicity. Besides, non-statin class of molecules like resveratrol and glycyrrhizic acid were also analyzed for antileishmanial potential. Two antidepressants, ketanserin and mianserin were found to kill both L. donovani promastigotes and intracellular amastigotes with no apparent toxicity to the host cells. Since targeting of the sterol biosynthetic pathway enzymes may be useful therapeutically, the present work may have implications in treatment of Leishmaniasis

Inspection of a novel penetration enhancer for transungual drug delivery system: Pelargonium hortorum

This study was to search some natural penetration enhancer and formulate them in  a transungual drug delivery formulation. This natural penetration enhancer helps to overcome the main problem in front of success of transungual drug delivery system. We selected to formulate fluconazole as a model drug  for the nail fungal infection treatment with extracted penetration enhancer (PE). Model drug i.e. fluconazole was formulated with the natural extracted penetration enhancer with different deigned formula. The solvent for PE extraction was methanol and that extracts were air dried. The cadaver human nail plates were used for penetration study, were collected from the same volunteer for negligence in the thickness and chemical composition concentration in the nail plate. The extracted PE (pelargonium hortorum) was selected for formulation on the basis of ethanopharmaceutical history. The human cadaver nail plates were treated with the formulation with and without the extracted PEs. Ex - vivo drug penetration was evaluated by Franz diffusion cells using cadaver human nail plate upto 36 hours. The drug filmability was found to be best with the polymer like HPMC K4M, Ethyl cellulose and hydroxyl propyle cellulose in the ratio of 1:1:1, mixture of propanol and butanol in 7:3 as solvent and 30% w/w DBP as plasticizer. The formula FT25AP4 shows total 35.67% drug penetraion i.e. near about two times of drug penetration across the nail plate when compare to the same formulation but without any penetration enhancer. The “p” value (0.0011) of drug penetration was less than 0.05.&nbsp

Testicular Vein Syndrome and Its Treatment with a Laparoscopic Approach

A laparoscopic approach was found to be safe and effective for the treatment of a patient with testicular vein syndrome

Effect of electrode location and thickness ratio of flange and web on I cross section piezoelectric cantilever beam for its actuation capability

Present work deals with the numerical investigation of a cantilever beam having I cross section made up of piezoelectric material for its actuation capability. The beam is modeled under the assumption of Euler’s Bernoulli equation. Eight cases are considered for different electrode locations. The beam was subjected to voltage loads at different locations. It was noticed that tip deflection increases with increasing applied voltage across the electrodes. Maximum tip deflection was achieved with the increase in voltage with particular electrode arrangement. In this report we have also demonstrated that for downward tip deflection, there are two values of thickness ratio of flange and web for a given tip deflection at a given applied voltage