A role mining inspired approach to representing user behaviour in ERP systems

Despite all attempts to prevent fraud, it continues to be a major threat to industry and government. Traditionally, organizations have focused on fraud prevention rather than detection, to combat fraud. In this paper we present a role mining inspired approach to represent user behaviour in Enterprise Resource Planning (ERP) systems, primarily aimed at detecting opportunities to commit fraud or potentially suspicious activities. We have adapted an approach which uses set theory to create transaction profiles based on analysis of user activity records. Based on these transaction profiles, we propose a set of (1) anomaly types to detect potentially suspicious user behaviour and (2) scenarios to identify inadequate segregation of duties in an ERP environment. In addition, we present two algorithms to construct a directed acyclic graph to represent relationships between transaction profiles. Experiments were conducted using a real dataset obtained from a teaching environment and a demonstration dataset, both using SAP R/3, presently the most predominant ERP system. The results of this empirical research demonstrate the effectiveness of the proposed approach.

Transaction mining for fraud detection in ERP Systems

Despite all attempts to prevent fraud, it continues to be a major threat to industry and government. Traditionally, organizations have focused on fraud prevention rather than detection, to combat fraud. In this paper we present a role mining inspired approach to represent user behaviour in Enterprise Resource Planning (ERP) systems, primarily aimed at detecting opportunities to commit fraud or potentially suspicious activities. We have adapted an approach which uses set theory to create transaction profiles based on analysis of user activity records. Based on these transaction profiles, we propose a set of (1) anomaly types to detect potentially suspicious user behaviour, and (2) scenarios to identify inadequate segregation of duties in an ERP environment. In addition, we present two algorithms to construct a directed acyclic graph to represent relationships between transaction profiles. Experiments were conducted using a real dataset obtained from a teaching environment and a demonstration dataset, both using SAP R/3, presently the predominant ERP system. The results of this empirical research demonstrate the effectiveness of the proposed approach.

Pedestrian self-reported exposure to distraction by smart phones while walking and crossing the road

Pedestrian crashes account for approximately 14% of road fatalities in Australia. Crossing the road, while a minor part of total walking, presents the highest crash risk because of potential interaction with motor vehicles. Crash risk is elevated by pedestrian illegal use of the road, which may be widespread (e.g. 20% of crossings at signalised intersections at a sample of sites, Brisbane) and enforcement is rare. Effective road crossing requires integration of multiple skills and judgements, any of which can be hindered by distraction. Observational studies suggest that pedestrians are increasingly likely to ‘multitask’, using mobile technology for entertainment and communication, elevating the risk of distraction while crossing. To investigate this, intercept interviews were conducted with a convenience sample of 211 pedestrians aged 18-65 years in Brisbane CBD. Self-reported frequency of using a smart phone for activities at two levels of distraction: cognitive only (voice calls); or cognitive and visual (text messages, internet access) while walking or crossing the road was collected. Results indicated that smart phone use for potentially distracting activities while walking and while crossing the road was high, especially among 18-30 year olds, who were significantly more likely than 31-44yo or 45-65yo to report smart phone use while crossing the road. For 18-30yo and the higher risk activity of crossing the road, 32% texted at high frequency levels and 27% used internet at high frequency levels. Risky levels of distracted crossing appear to be a growing safety issue for 18-30yo, with greater attention to appropriate interventions needed.

Characterisation of the South West European Marine Sites: Summary Report. Occasional Publication of the Marine Biological Association 14

The UK and EU have recently committed to an ecosystem-based approach to the management of our marine environment. In line with the requirements of the Habitats regulations, all consents likely to significantly affect Special Areas of Conservation (SACs) and Special Protection Areas (SPAs) are to be reviewed. As part of this process, 'site characterisation' is seen as an important first step towards the improved management of designated sites. This characterisation series, undertaken by the Marine Biological Association of the United Kingdom and funded by the Environment Agency and English Nature, sets out to determine the current status of designated marine sites in South West England, and how vulnerable (or robust) they are to contaminants (metals, organics, nutrients) and other anthropogenic pressures. Using published information and unpublished data-sets from regulatory agencies, conservation bodies and research institutes (particularly those of the PMPS*), evidence is compiled on the links between potentially harmful 'activities', environmental quality, and resultant biological consequences. This includes an evaluation of long-term change. The focus is the effect of water and sediment quality on the key interest features of European Marine sites in the South West of England, namely: - Fal and Helford cSAC (MBA Occasional Publication 8) - Plymouth Sound and Estuaries cSAC/ SPA (MBA Occasional Publication 9) - Exe Estuary SPA (MBA Occasional Publication 10) - Chesil and the Fleet cSAC/ SPA (MBA Occasional Publication 11) - Poole Harbour SPA (MBA Occasional Publication 12) - Severn Estuary pSAC/SPA (MBA Occasional Publication 13) Detailed analysis for each of these sites is provided individually. The summary report contains an overview of physical properties, uses and vulnerability for each of these sites, together with brief comparisons of pollution sources, chemical exposure (via sediment and water) and evidence of biological impact (from bioaccumulation to community-level response). Limitations of the data, and gaps in our understanding of these systems are highlighted and suggestions are put forward as to where future research and surveillance is most needed. Hopefully this may assist the statutory authorities in targeting future monitoring and remedial activities. * PMSP: Plymouth Marine Sciences Partnership, comprising the Marine Biological Association (MBA), University of Plymouth (UoP), the Sir Alister Hardy Foundation for Ocean Science, and Plymouth Marine Laboratories (PML)

La responsabilité pénale des sociétés canadiennes pour les crimes contre l’environnement survenus à l’étranger

Avec l’accentuation du libéralisme, les entreprises multinationales ne cessent d’être de plus en plus présentes dans les États en développement, et certaines sont peu scrupuleuses du respect des normes environnementales. Par ailleurs, notons que la plupart de ces États ne disposent pas de mécanismes juridiques contraignant ces entreprises de répondre à d’éventuels crimes contre l’environnement qu’elles sont susceptibles de commettre sur leurs territoires. Or, en l’absence de telles dispositions, peu de sociétés se conforment aux politiques permettant d’internaliser les risques en raison de leur coût élevé. La volonté de maximiser le profit amène ces entreprises à se livrer à des actes attentatoires à l’environnement, à la santé et à la sécurité des individus lorsque rien ne les contraint à procéder autrement. De façon générale, il appartient à l’État sur le territoire duquel opère une société de réglementer ses activités. Précisons que dans plusieurs États en développement, les entreprises multinationales échappent aux mesures contraignantes en vertu de l’influence financière qu’elles exercent sur les dirigeants de ces États. De même, l’impunité des crimes contre l’environnement commis dans les pays en développement découle aussi du manque de volonté politique accentué par le phénomène de la corruption. Malgré la multiplicité de traités et de conventions internationales dédiés à la protection de l'environnement, ces instruments ne sont pas directement applicables aux sociétés multinationales, considérées comme des acteurs non-étatiques. Alors, les pays développés d’où proviennent la majeure partie des entreprises multinationales sont appelés à combler cette lacune en prenant des mesures qui obligent leurs entreprises à se préoccuper de la préservation de l’environnement dans leurs activités. Cette thèse propose d’examiner les mécanismes juridiques par lesquels les crimes contre l’environnement survenus dans les pays en développement peuvent entraîner des poursuites pénales au Canada. En l’absence de législation ayant une portée extraterritoriale explicite en la matière, cela exige de se référer au droit existant et de proposer une nouvelle approche d’interprétation et d’adaptation tenant compte des récents développements envisageant la protection de l’environnement comme une valeur fondamentale pour la société canadienne. De nos jours, la portée de la protection de l’environnement au Canada requiert l’abandon des anciennes conceptions du principe de la territorialité pour adopter une autre approche plus soucieuse des nouvelles réalités entraînées par la mondialisation économique. Il serait donc légitime pour le Canada d’étendre sa compétence pour réprimer les crimes contre l’environnement survenus à l’étranger lors des activités menées par ses ressortissants. La nécessité de réprimer les atteintes à l’environnement survenues à l’étranger devient plus pressante lorsque ces crimes présentent un degré de gravité comparable à celui des crimes internationaux.

Croig Cave: a late Bronze Age ornament deposition and 3,500 years of coastal foraging in NW Mull, Scotland

Activity within caves provides an important element of the later prehistoric and historic settlement pattern of western Scotland. This contribution reports on a small-scale excavation within Croig Cave, on the coast of north-west Mull, that exposed a 1.95m sequence of midden deposits and cave floors that dated bewteen c 1700 BC and AD 1400. Midden analysis indicated the processing of a .... 950 BC, a penannular copper bracelet a discrete ritual episode within the cycle of otherwise potentially mundane activities. Lead isotope analysis indicates an Irish origin for the copper ore. A piece of iron slag within later midden deposits, dated to c 400 BC, along with high frequencies of wood charcoal, suggest that smithing or smelting may have occurred within the cave. High zinc levels in the historic levels of the midden c AD 1200 might indicate intensive processing of seaweed.

Has trade liberalization created pollution havens in Latin America?

Includes bibliography

Qualidade ambiental urbana em Guararapes - SP

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

Simulação da dispersão de poluentes atmosféricos e avaliação da qualidade do ar na área de abrangência do Distrito Industrial de Barcarena-PA

A poluição atmosférica é considerada atualmente um dos maiores problemas da sociedade contemporânea, por ameaçar sua qualidade de vida, pois gera impactos negativos no meio ambiente natural e antrópico. Dentre as formas de controle da poluição atmosférica de fontes fixas podem-se destacar a diluição das emissões na atmosfera devido aos efeitos de dispersão, a adoção de equipamentos de controle antes do lançamento dos gases ou a realocação de fonte, visto ser uma possibilidade a ser sugerida durante o procedimento de licenciamento ambiental de empreendimentos com potencial poluidor do ar. Atualmente modelos computacionais de dispersão de poluentes na atmosfera vêm sendo amplamente utilizados na simulação da concentração de poluentes, visando auxiliar órgãos ambientais no prognóstico da qualidade do ar ou suprir deficiências de monitoramento de emissões atmosféricas. O presente trabalho estudou a qualidade do ar e avaliou a dispersão de poluentes atmosféricos sobre Vila do Conde e áreas de influência do Distrito Industrial de Barcarena, no município de Barcarena, estado do Pará, com auxílio do modelo AERMOD View, visto a possibilidade de se estabelecer uma relação entre os níveis de emissões dos poluentes na fonte, com as concentrações dos mesmos no ar, bem como identificar pontos críticos de poluição. O Índice de Qualidade do Ar – IQA e as fragilidades das populações humanas das áreas afetadas pelos poluentes atmosféricos, também foram mensurados na pesquisa. A metodologia empregada permitiu mensurar a concentração média de poluentes atmosféricos durante um determinado tempo de modelagem, informações quanto ao alcance da pluma de poluentes foram alcançados também. São fornecidos ainda informações quanto à relação entre o valor de pico e o valor médio da concentração nas áreas receptoras, provocadas por empreendimentos com características operacionais similares ao modelado. Os resultados demostram que a influência de parâmetros meteorológicos, na dispersão de poluentes são indispensáveis e determinantes na previsão do impacto na qualidade do ar e no planejamento do uso e ocupação do solo de áreas que abrigam atividades poluidoras da atmosfera.

Non-Substance-Related Disorders: Gambling disorder and internet addiction

Behavioral addictions are highly prevalent and have a major individual and societal impact. Moreover, given the availability and increase of potentially addictive activities in our societal development (e.g. internet, gaming, online pornography) an increase in these types of behavioral disorders is very likely. Gambling Disorders are best studied among the non-chemical addictions. However, effective treatment interventions need to be further developed, in particular for Internet Addiction. Most of the available evidence supports behavioral interventions as first line treatment. Specifically for Gambling Disorder, pharmacotherapy can be an useful augmentation.. Psychiatric comorbidities are frequent in patients with behavioral addictions and negatively affect the course of non-substance-related disorders. Concurrent treatment of these comorbid disorders is advised, although there is a clear need of conducting studies evaluating the effectiveness of integrated treatment approaches.

Comparison and Assessment of Two Emission inventories for the Madrid Region

Emission inventories are databases that aim to describe the polluting activities that occur across a certain geographic domain. According to the spatial scale, the availability of information will vary as well as the applied assumptions, which will strongly influence its quality, accuracy and representativeness. This study compared and contrasted two emission inventories describing the Greater Madrid Region (GMR) under an air quality simulation approach. The chosen inventories were the National Emissions Inventory (NEI) and the Regional Emissions Inventory of the Greater Madrid Region (REI). Both of them were used to feed air quality simulations with the CMAQ modelling system, and the results were compared with observations from the air quality monitoring network in the modelled domain. Through the application of statistical tools, the analysis of emissions at cell level and cell – expansion procedures, it was observed that the National Inventory showed better results for describing on – road traffic activities and agriculture, SNAP07 and SNAP10. The accurate description of activities, the good characterization of the vehicle fleet and the correct use of traffic emission factors were the main causes of such a good correlation. On the other hand, the Regional Inventory showed better descriptions for non – industrial combustion (SNAP02) and industrial activities (SNAP03). It incorporated realistic emission factors, a reasonable fuel mix and it drew upon local information sources to describe these activities, while NEI relied on surrogation and national datasets which leaded to a poorer representation. Off – road transportation (SNAP08) was similarly described by both inventories, while the rest of the SNAP activities showed a marginal contribution to the overall emissions.

A divulgação de provisões e passivos contingentes ambientais pelas empresas do setor de energia elétrica em comparação ao desenvolvimento da normatização da evidenciação contábil

O pressuposto desta pesquisa é de que a divulgação de informações ambientais, no âmbito das provisões e passivos contingentes, reagiu aos avanços na normatização contábil. A normatização contábil genérica sobre evidenciação de obrigações incertas era restrita, em meados de 1976, à Lei no 6.404, e assim permaneceu ao longo de pelo menos uma década e meia, quando começou a ser desenvolvida. Ao longo dos anos foram criados padrões obrigatórios de divulgação, com critérios de julgamento mais detalhados para a classificação da obrigação incerta em provável, possível ou remota. Embora ainda apresente algum grau de subjetividade, o desenvolvimento destes critérios pode ter contribuído para a diminuição da assimetria informacional: a empresa passou a contar com um conjunto de orientações mais claras e, portanto, com melhores condições de averiguar e divulgar suas obrigações incertas. Esse avanço contribuiu para que as obrigações ambientais passassem a ter maior exposição, principalmente no âmbito das empresas potencialmente poluidoras, como as do setor de energia elétrica, que utilizam recursos naturais e modificam o meio ambiente. Neste contexto, o objetivo deste estudo foi analisar as evidências de passivo ambiental divulgadas pelas empresas do setor de energia elétrica, de 1997 a 2014. Para tanto, foi desenvolvido um estudo qualitativo, descritivo e longitudinal, por meio da análise de conteúdo de 941 notas explicativas, de uma população de 64 empresas do setor de energia elétrica, de acordo com listagem na BM&FBovespa, em maio de 2015. A amostra foi constituída de 26 empresas, que divulgaram o total de 468 notas explicativas no site da CVM, de 1997 a 2014. Ao longo destes 18 anos, 14 empresas da amostra (53,85%) evidenciaram passivos ambientais ao menos uma vez e 12 instituições (46,15%) não o fizeram e, do total de 468 notas explicativas, 100 (21,37%) evidenciaram passivo ambiental. O número de evidências de passivos ambientais era pequeno em meados de 1997, mas ascendeu, com um aumento mais consistente a partir de 2006, ano que coincide com a aprovação da Norma e Procedimento de Contabilidade 22 - Provisões, Passivos, Contingências Passivas e Contingências Ativas, emitida pelo IBRACON. Adicionalmente, a materialidade quantitativa estava na média de 0,61% para provisões ambientais e 0,89% para os passivos contingentes ambientais, desconsiderando-se os outliers. A dimensão das notas explicativas, em termos de quantidade de palavras, foi crescente e diversificada. Em conclusão, a evidenciação contábil pode, em adição à evidenciação voluntária, ser um meio plausível para a divulgação de questões ambientais e redução da assimetria informacional, principalmente quando a normatização contábil se faz mais clara e detalhada.

O sistema aquífero Barreiras na região de Parnamirim, RN: uso das águas e potencialidades

The study area is within the Pirangi River Basin, eastern sector of Rio Grande do Norte state, where is located of the Parnamirim city. It has an area of approximately 370 km². Urbanization has developed much fast without an appropriate infrastructure, mainly by the lack of sewage systems, with risks of contamination of groundwater that may cause serious damage to the health of the population. The Barreiras Aquifer System groundwater in the area represents the main source of water supply for urban and rural populations. The use of groundwater occurs without adequate planning and therefore, important recharge areas are being occupied. This study was conducted to quantify the use and evaluation of the potential of groundwater, in order to increase good water quality supply and lower risks of being affected by polluting activities. With these objectives, the following activities were carried out: 268 points of water have been registered; characterization of the lithological, thickness and hydrogeological structure of the Barreiras aquifer, based on the correlation of well logs; and evaluation of hydrodynamic parameters of the aquifer, from the interpretation of results well pumping tests. It was found that the saturated thickness increases from west to east towards the sea, with values ranging from 15,47-56,5 m with an average of 32,45 m. The hydrodynamic parameters using Cooper-Jacob method were: average transmissivity of 5,9x10-3 m²/s and average hydraulic conductivity 2,82x10-4 m/s. The effective porosity is of 15%, obtained by applying Biecinski equation. The potentiometric map shows the main direction of groundwater flow, from west to east, and identifies the recharge areas corresponding to the region of the tablelands of the "Barreiras". The river valleys refer to the discharge areas of the aquifer system. The Recharge was estimated at 253 mm/year, which corresponds to the 16.4% rate of infiltration.

O sistema aquífero Barreiras na região de Parnamirim, RN: uso das águas e potencialidades

The study area is within the Pirangi River Basin, eastern sector of Rio Grande do Norte state, where is located of the Parnamirim city. It has an area of approximately 370 km². Urbanization has developed much fast without an appropriate infrastructure, mainly by the lack of sewage systems, with risks of contamination of groundwater that may cause serious damage to the health of the population. The Barreiras Aquifer System groundwater in the area represents the main source of water supply for urban and rural populations. The use of groundwater occurs without adequate planning and therefore, important recharge areas are being occupied. This study was conducted to quantify the use and evaluation of the potential of groundwater, in order to increase good water quality supply and lower risks of being affected by polluting activities. With these objectives, the following activities were carried out: 268 points of water have been registered; characterization of the lithological, thickness and hydrogeological structure of the Barreiras aquifer, based on the correlation of well logs; and evaluation of hydrodynamic parameters of the aquifer, from the interpretation of results well pumping tests. It was found that the saturated thickness increases from west to east towards the sea, with values ranging from 15,47-56,5 m with an average of 32,45 m. The hydrodynamic parameters using Cooper-Jacob method were: average transmissivity of 5,9x10-3 m²/s and average hydraulic conductivity 2,82x10-4 m/s. The effective porosity is of 15%, obtained by applying Biecinski equation. The potentiometric map shows the main direction of groundwater flow, from west to east, and identifies the recharge areas corresponding to the region of the tablelands of the "Barreiras". The river valleys refer to the discharge areas of the aquifer system. The Recharge was estimated at 253 mm/year, which corresponds to the 16.4% rate of infiltration.

Genotyping, physiological features and proteolytic activities of a potentially pathogenic Acanthamoeba sp isolated from tap water in Brazil

Acanthamoeba spp., known to cause keratitis and granulomatous encephalitis in humans, are frequently isolated from a variety of water sources. Here we report for the first time the characterization of an Acanthamoeba sp. (ACC01) isolated from tap water in Brazil. This organism is currently being maintained in an axenic growth medium. Phylogenetic analysis based on SSU rRNA gene sequences positioned the new isolate in genotype T4, closest to the keratitis-causing isolate, A. polyphaga ATCC 30461 (similar to 99% similarity). Acanthamoeba ACC01 and A. polyphaga 30461 both grew at 37 degrees C and were osmotically resistant, multiplying in hyperosmolar medium. Both isolates secreted comparable amounts of proteolytic enzymes, including serine peptidases that were optimally active at a near neutral/alkaline pH and resolved identically in gelatin gels. Incubation of gels at pH 4.0 with 2 mM DTT also indicated the secretion of similar cysteine peptidases. Altogether, the results point to the pathogenic potential of Acanthamoeba ACC01. (C) 2009 Elsevier Inc. All rights reserved.