Detecting collusive fraud in enterprise resource planning systems

In today's technological age, fraud has become more complicated, and increasingly more difficult to detect, especially when it is collusive in nature. Different fraud surveys showed that the median loss from collusive fraud is much greater than fraud perpetrated by a single person. Despite its prevalence and potentially devastating effects, collusion is commonly overlooked as an organizational risk. Internal auditors often fail to proactively consider collusion in their fraud assessment and detection efforts. In this paper, we consider fraud scenarios with collusion. We present six potentially collusive fraudulent behaviors and show their detection process in an ERP system. We have enhanced our fraud detection framework to utilize aggregation of different sources of logs in order to detect communication and have further enhanced it to render it system-agnostic thus achieving portability and making it generally applicable to all ERP systems.

Motivating domestic energy conservation through comparative, community-based feedback in mobile and social media

The progress of technology has led to the increased adoption of energy monitors among household energy consumers. While the monitors available on the market deliver real-time energy usage feedback to the consumer, the format of this data is usually unengaging and mundane. Moreover, it fails to address consumers with different motivations and needs to save and compare energy. This paper presents a study that seeks to provide initial indications for motivation-specific design of energy-related feedback. We focus on comparative feedback supported by a community of energy consumers. In particular, we examine eco-visualisations, temporal self-comparison, norm comparison, one-on-one comparison and ranking, whereby the last three allow us to explore the potential of socialising energy-related feedback. These feedback types were integrated in EnergyWiz – a mobile application that enables users to compare with their past performance, neighbours, contacts from social networking sites and other EnergyWiz users. The application was evaluated in personal, semi-structured interviews, which provided first insights on how to design motivation-related comparative feedback.

Robust mean super-resolution for less cooperative NIR iris recognition at a distance and on the move

Less cooperative iris identification systems at a distance and on the move often suffers from poor resolution. The lack of pixel resolution significantly degrades the iris recognition performance. Super-resolution has been considered to enhance resolution of iris images. This paper proposes a pixelwise super-resolution technique to reconstruct a high resolution iris image from a video sequence of an eye. A novel fusion approach is proposed to incorporate information details from multiple frames using robust mean. Experiments on the MBGC NIR portal database show the validity of the proposed approach in comparison with other resolution enhancement techniques.

Standing on the shoulders of ants : stigmergy in the Web

Stigmergy is a biological term used when discussing insect or swarm behaviour, and describes a model supporting environmental communication separately from artefacts or agents. This phenomenon is demonstrated in the behavior of ants and their food gathering process when following pheromone trails, or similarly termites and their termite mound building process. What is interesting with this mechanism is that highly organized societies are achieved with a lack of any apparent management structure. Stigmergic behavior is implicit in the Web where the volume of users provides a self-organizing and self-contextualization of content in sites which facilitate collaboration. However, the majority of content is generated by a minority of the Web participants. A significant contribution from this research would be to create a model of Web stigmergy, identifying virtual pheromones and their importance in the collaborative process. This paper explores how exploiting stigmergy has the potential of providing a valuable mechanism for identifying and analyzing online user behavior recording actionable knowledge otherwise lost in the existing web interaction dynamics. Ultimately this might assist our building better collaborative Web sites.

Altered cell interactions of subchondral bone osteoblasts and articular chondrocytes in osteoarthritis is through the mediation of ERK1/2 phosphorylation

Introduction: Osteoarthritis (OA) is the most common musculoskeletal disorder and represents a major health burden to society. In the course of the pathological development of OA, articular cartilage chondrocytes (ACCs) undergo a typical phenotype changes characterized by the expression of hypertrophic differentiation markers. Also, the adjacent subchondral bone shows signs of abnormal mineral density and enhanced production of bone turnover markers, indicative of osteoblast dysfunction. However, the mechanism(s) by which these changes occur during the OA development are not completely understood. Materials and Methods: ACCs and subchondral bone osteoblasts (SBOs) were harvested from OA and healthy patients for the cross-talk studies between normal and OA ACCs and SBOs. The involvement of mitogen activated protein kinase (MAPK) signalling pathway during the cell-cell interactions was analysed by zymography, ELISA and western blotting methods. Results: The direct and in-direct co-culture studies showed that OA (ACCs and SBOs) cells induced osteoarthritic changes of normal (ACC and SBOs) cells. This altered cell interaction induced by OA cells significantly aggravated the proteolytic activity, which resulted cartilage degeneration. The altered cell interaction appeared to significantly activate ERK 1/2 phosphorylation and inhibition of MAPK-ERK 1/2 pathway reversed the osteoarthrtitic phenotypic changes. Discussion and Conclusion: Our study has demonstrated that the altered bi-directional communication of SBOs and ACCs are critical for initiation and progression of OA related changes and that this process is mediated by MAPK signalling pathways. Targeting these altered interactions by the use of MAPK inhibitors may provide the scientific rationale for the development of novel therapeutic strategies in the treatment and management of OA related disorders.

An example of developing a business model for information and communication technologies (ICT) adoption on construction projects – the National Museum of Australia project

Effective use of information and communication technologies (ICT) is necessary for delivering efficiency and improved project delivery in the construction industry. Convincing clients or contracting organisations to embrace ICT is a difficult task, there are few templates of an ICT business model for the industry to use. ICT application in the construction industry is relatively low compared to automotive and aerospace industries. The National Museum of Australia project provides a unique opportunity for investigating and reporting on this deficiency in publicly available knowledge. Concentrates on the business model content and objectives, briefly indicates the evaluation framework that was used to evaluate ICT effectiveness.

International review of computer usage and applications by construction project managers

As computer applications become more available—both technically and economically—construction project managers are increasingly able to access advanced computer tools capable of transforming the role that project managers have typically performed. Competence at using these tools requires a dual commitment in training—from the individual and the firm. Improving the computer skills of project managers can provide construction firms with a competitive advantage to differentiate from others in an increasingly competitive international market. Yet, few published studies have quantified what existing level of competence construction project managers have. Identification of project managers’ existing computer application skills is a necessary first step to developing more directed training to better capture the benefits of computer applications. This paper discusses the yet to be released results of a series of surveys undertaken in Malaysia, Singapore, Indonesia, Australia and the United States through QUT’s School of Construction Management and Property and the M.E. Rinker, Sr. School of Building Construction at the University of Florida. This international survey reviews the use and reported competence in using a series of commercially-available computer applications by construction project managers. The five different country locations of the survey allow cross-national comparisons to be made between project managers undertaking continuing professional development programs. The results highlight a shortfall in the ability of construction project managers to capture potential benefits provided by advanced computer applications and provide directions for targeted industry training programs. This international survey also provides a unique insight to the cross-national usage of advanced computer applications and forms an important step in this ongoing joint review of technology and the construction project manager.

An investigation of the effect of individual cognitive preferences on learning through computer-based instruction

This paper reports a study investigating the effect of individual cognitive styles on learning through computer-based instruction. The study adopted a quasi-experimental design involving four groups which were presented with instructional material that either matched or mismatched with their preferred cognitive styles. Cognitive styles were measured by cognitive style assessment software (Riding, 1991). The instructional material was designed to cater for the four cognitive styles identified by Riding. Students' learning outcomes were measured by the time taken to perform test tasks and the number of marks scored. The results indicate no significant difference between the matched and mismatched groups on both time taken and scores on test tasks. However, there was significant difference between the four cognitive styles on test score. The Wholist/Verbaliser group performed better then all other groups. There was no significant difference between the other groups. An analysis of the performance on test task by each cognitive style showed significant difference between the groups on recall, labelling and explanation. Difference between the cognitive style groups did not reach significance level for problem-solving tasks. The findings of the study indicate a potential for cognitive style to influence learning outcomes measured by performance on test tasks.

Computer assisted instruction and individual cognitive style preferences in learning : does it matter?

This paper reports the findings of a pilot study aimed at improving learning outcomes from Computer Assisted Instruction (CAI). The study involved second year nursing students at the Queensland University of Technology. Students were assessed for their preferred cognitive style and presented with either matched or mismatched instructional material. The instructional material was developed in accordance with four cognitive styles (Riding & Cheema, 1991). The findings indicate groups that received instructional material which matched their preferred cognitive style, possibly, performed better than groups that received mismatched instructional material. The matched group was particularly better in the explanation and problem solving tasks.

Adapting, renewing, subverting : what place the performing arts in the creative industries?

Creative Industries was adopted as a platform in the 90s by the Blair government in the UK to describe the convergence of the arts, media, communication and information technologies as a newly formed cluster, providing economic and cultural capital for the knowledge economy. The philosophy and rhetoric which has grown around this concept (Leadbeater 2000, Castells 2000, Florida 2000, Caves 2000, Hartley 2000) has been influential in re-contextualising culture and the arts in the 21st century. Where governments and educational institutions have embraced the context of the creative industries, it is having a profound effect on the way arts are being positioned, originally as ‘creative content’ for the new economy. Countries and regions which have actively targeted the Creative Industries as an important economic growth factor in a post-industrial environment are numerous, but it is interesting to note that North and South East Asia and Australia have been at the forefront of developing the Creative Industries in its various guises. It could be argued that the initial phase of Creative Industries concentrated on media and communication technologies to provide commercial outcomes in small incubator business models; developing, for example, products for the games industry. Creative Industries is now entering a second phase of development; one in which the broader palette of the arts, though still not at the forefront of debate, is being re-examined. Both phases of Creative Industries have emphasised creativity and innovation as key drivers in the success and effectiveness of this sector, and although the arts by no means has a monopoly on these drivers, it is where they have an important part to play in the creative industries context. Arguably, the second wave of the creative industries acknowledges to a greater extent that commercialisation works in tandem with government and other support in a complex mixed economic model. In relation to the performing arts, the global market has seen an increase in large-scale cultural events such as festivals which are providing employment for the arts industry and multiplier effects in other parts of the economy. Differentiated product is important in this competitive arena and the use of mediated and digitised environments has been able to increase the amount of arts product available to an international market. This changed environment requires the development of new skills for our artists and producers and has given rise to a reappraisal of approaches to arts training and research in the Higher Degree Education sector (Brown 2007, Cunningham 2006). This paper examines pedagogical changes which took place in the first Creative Industries Faculty in the world at Queensland University of Technology as well as the increased opportunities for leading research initiatives. It concludes with the example of an interdisciplinary artwork produced in a creative industries precinct, exemplifying the convergence of arts and communication technologies and that of artistic practice and research.

Challenges of tracking topical discussion networks online

Attempts to map online networks, representing relationships between people and sites, have covered sites including Facebook, Twitter, and blogs. However, the predominant approach of static network visualization, treating months of data as a single case rather than depicting changes over time or between topics, remains a flawed process. As different events and themes provoke varying interactions and conversations, it is proposed that case-by-case analysis would aid studies of online social networks by further examining the dynamics of links and information flows. This study uses hyperlink analysis of a population of French political blogs to compare connections between sites from January to August 2009. Themes discussed in this period were identified for subsequent analysis of topic-oriented networks. By comparing static blogrolls with topical citations within posts, this research addresses challenges and methods in mapping online networks, providing new information on temporal aspects of linking behaviors and information flows within these systems.

Information and communication technology for E-regions

Information and communication technologies (ICTs) are essential components of the knowledge economy, and have an immense complementary role in innovation, education, knowledge creation, and relations with government, civil society, and business within city regions. The ability to create, distribute, and exploit knowledge has become a major source of competitive advantage, wealth creation, and improvements in the new regional policies. Growing impact of ICTs on the economy and society, rapid application of recent scientific advances in new products and processes, shifting to more knowledge-intensive industry and services, and rising skill requirements have become crucial concepts for urban and regional competitiveness. Therefore, harnessing ICTs for knowledge-based urban development (KBUD) has a significant impact on urban and regional growth (Yigitcanlar, 2005). In this sense, e-region is a novel concept utilizing ICTs for regional development. Since the Helsinki European Council announced Turkey as a candidate for European Union (EU) membership in 1999, the candidacy has accelerated the speed of regional policy enhancements and adoption of the European regional policy standards. These enhancements and adoption include the generation of a new regional spatial division, NUTS-II statistical regions; a new legislation on the establishment of regional development agencies (RDAs); and new orientations in the field of high education, science, and technology within the framework of the EU’s Lisbon Strategy and the Bologna Process. The European standards posed an ambitious new agenda in the development and application of contemporary regional policy in Turkey (Bilen, 2005). In this sense, novel regional policies in Turkey necessarily endeavor to include information society objectives through efficient use of new technologies such as ICTs. Such a development seeks to be based on tangible assets of the region (Friedmann, 2006) as well as the best practices deriving from grounding initiatives on urban and local levels. These assets provide the foundation of an e-region that harnesses regional development in an information society context. With successful implementations, the Marmara region’s local governments in Turkey are setting the benchmark for the country in the implementation of spatial information systems and e-governance, and moving toward an e-region. Therefore, this article aims to shed light on organizational and regional realities of recent practices of ICT applications and their supply instruments based on evidence from selected local government organizations in the Marmara region. This article also exemplifies challenges and opportunities of the region in moving toward an e-region and provides a concise review of different ICT applications and strategies in a broader urban and regional context. The article is organized in three parts. The following section scrutinizes the e-region framework and the role of ICTs in regional development. Then, Marmara’s opportunities and challenges in moving toward an e-region are discussed in the context of ICT applications and their supply instruments based on public-sector projects, policies, and initiatives. Subsequently, the last section discusses conclusions and prospective research.

Online environmental information systems

In today’s information society, electronic tools, such as computer networks for the rapid transfer of data and composite databases for information storage and management, are critical in ensuring effective environmental management. In particular environmental policies and programs for federal, state, and local governments need a large volume of up-to-date information on the quality of water, air, and soil in order to conserve and protect natural resources and to carry out meteorology. In line with this, the utilization of information and communication technologies (ICTs) is crucial to preserve and improve the quality of life. In handling tasks in the field of environmental protection a range of environmental and technical information is often required for a complex and mutual decision making in a multidisciplinary team environment. In this regard e-government provides a foundation of the transformative ICT initiative which can lead to better environmental governance, better services, and increased public participation in environmental decision- making process.

Using virtual worlds for collaborative business process modeling

Purpose Process modeling is a complex organizational task that requires many iterations and communication between the business analysts and the domain specialists. The challenge of process modeling is exacerbated, when the process of modeling has to be performed in a cross-organizational, distributed environment. In this paper we suggest a 3D environment for collaborative process modeling, using Virtual World technology. Design/methodology/approach We suggest a new collaborative process modeling approach based on Virtual World technology. We describe the design of an innovative prototype collaborative process modeling approach, implemented as a 3D BPMN modeling environment in Second Life. We use a case study to evaluate the suggested approach. Findings Based on our case study application, we show that our approach increases user empowerment and adds significantly to the collaboration and consensual development of process models even when the relevant stakeholders are geographically dispersed. Research limitations implications – We present design work and a case study. More research is needed to more thoroughly evaluate the presented approach in a variety of real-life process modeling settings. Practical implications Our research outcomes as design artifacts are directly available and applicable by business process management professionals and can be used by business, system and process analysts in real-world practice. Originality/value Our research is the first reported attempt to develop a process modeling approach on the basis of virtual world technology. We describe a novel and innovative 3D BPMN modeling environment in Second Life.

Culture and creative industries in Australia

This paper draws upon the Australian case to argue that the case for support for cultural production and cultural infrastructure has been strengthened overall by its alignment to economic policy goals. In this respect, the rise of creative industries policy discourses is consistent with trends in thinking about cultural policy that have their roots in the Creative Nation strategies of the early 1990s. In terms of the earlier discussion, cultural policy is as much driven by Schumpeterian principals as it is by Keynesian ones. Such an approach is not without attendant risks, and two stand out. The first is the risk of marginalizing the arts, through a policy framework that gives priority to developing the digital content industries, and viewing the creative industries as primarily an innovation platform. The second is that other trends in the economy, such as the strong Australian dollar resulting from the mining boom, undercuts the development of cultural production in the sections of the creative industries where international trade and investment is most significant, such as the film industry and computer games. Nonetheless, after over a decade of vibrant debate, this focus on linking the cultural and economic policy goals of the creative industries has come to be consistent with broader international trends in the field.