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.

Resource constraints in innovation : the role of bricolage in new venture creation and firm development

The emerging theory of ‘bricolage’ as a resource behaviour represents an attempt to address the central entrepreneurship research problem of making systematic sense of entrepreneurs that sometimes manage to create significant new economic activity under what appears to be severe resource constraints (Baker & Nelson 2005). However, despite growing interest in bricolage there is little large scale empirical evidence about the effectiveness and outcomes of using bricolage processes while developing innovative outcomes in nascent and young firms. In this research we test bricolage using different forms of innovation using data from the Comprehensive Australian Study of Entrepreneurial Emergence (CAUSEE) project. Our results indicate overall positive results of bricolage with all forms of innovativeness. A discussion of the results and recommended future research is provided.

Human resource behaviour simulation in business processes

The structure and dynamics of a modern business environment are very hard to model using traditional methods. Such complexity raises challenges to effective business analysis and improvement. The importance of applying business process simulation to analyze and improve business activities has been widely recognized. However, one remaining challenge is the development of approaches to human resource behavior simulation. To address this problem, we describe a novel simulation approach where intelligent agents are used to simulate human resources by performing allocated work from a workflow management system. The behavior of the intelligent agents is driven a by state transition mechanism called a Hierarchical Task Network (HTN). We demonstrate and validate our simulator via a medical treatment process case study. Analysis of the simulation results shows that the behavior driven by the HTN is consistent with design of the workflow model. We believe these preliminary results support the development of more sophisticated agent-based human resource simulation systems.

YouTube versus the national film and sound archive: Which is the more useful resource for historians of Australian television?

This article compares YouTube and the National Film and Sound Archive (NFSA) as resources for television historians interested in viewing old Australian television programs. The author searched for seventeen important television programs, identified in a previous research project, to compare what was available in the two archives and how easy it was to find. The analysis focused on differences in curatorial practices of accessioning and cataloguing. NFSA is stronger in current affairs and older programs, while YouTube is stronger in game shows and lifestyle programs. YouTube is stronger than the NFSA on “human interest” material—births, marriages, and deaths. YouTube accessioning more strongly accords with popular histories of Australian television. Both NFSA and YouTube offer complete episodes of programs, while YouTube also offers many short clips of “moments.” YouTube has more surprising pieces of rare ephemera. YouTube cataloguing is more reliable than that of the NFSA, with fewer broken links. The YouTube metadata can be searched more intuitively. The NFSA generally provides more useful reference information about production and broadcast dates.

Human resource characteristics of international new ventures : the role of immigrant entrepreneurs

Immigrant Entrepreneurs (IE) are often portrayed as pushed into self-employment due to employment barriers in their adopted countries. But IE have human resources, like international experience, which can help them form international new ventures (INV). We question the role of IE in INV. We use randomly selected data from 561 young firms from the Comprehensive Australian Study of Entrepreneurial Emergence (CAUSEE) project. We find that IE are over-represented in INV and have many characteristics known to facilitate INV success including more founders, university degree, international connections and technical capability. These findings are relevant to policy makers, and nascent IE.

Resource allocation and scheduling of multiple composite web services in cloud computing using cooperative coevolution genetic algorithm

In cloud computing, resource allocation and scheduling of multiple composite web services is an important and challenging problem. This is especially so in a hybrid cloud where there may be some low-cost resources available from private clouds and some high-cost resources from public clouds. Meeting this challenge involves two classical computational problems: one is assigning resources to each of the tasks in the composite web services; the other is scheduling the allocated resources when each resource may be used by multiple tasks at different points of time. In addition, Quality-of-Service (QoS) issues, such as execution time and running costs, must be considered in the resource allocation and scheduling problem. Here we present a Cooperative Coevolutionary Genetic Algorithm (CCGA) to solve the deadline-constrained resource allocation and scheduling problem for multiple composite web services. Experimental results show that our CCGA is both efficient and scalable.

Bricolage as a path to innovation for resource constrained new firms

Evidence suggests that both start-up and young firms (henceforth: new firms) – despite typically being resource-constrained – are sometimes able to innovate (Katila & Shane 2005). Such firms are seldom able to invest in expensive innovation processes, which suggests that they may rely on other pathways to innovation. In this paper, we test arguments that “bricolage,” defined as making do by applying combinations of the resources at hand to new problems and opportunities, provides a pathway to innovation for new firms. Our results suggest that variations in bricolage behaviors can provide an explanation of innovation under resource constraints by new firms.

Is the public sector ready to collaborate? Human resource implications of collaborative Arrangements

Relational governance arrangements across agencies and sectors have become prevalent as a means for government to become more responsive and effective in addressing complex, large scale or ‘wicked’ problems. The primary characteristic of such ‘collaborative’ arrangements is the utilisation of the joint capacities of multiple organisations to achieve collaborative advantage, which Huxham (1993) defines as the attainment of creative outcomes that are beyond the ability of single agencies to achieve. Attaining collaborative advantage requires organisations to develop collaborative capabilities that prepare organisations for collaborative practice (Huxham, 1993b). Further, collaborations require considerable investment of staff effort that could potentially be used beneficially elsewhere by both the government and non-government organisations involved in collaboration (Keast and Mandell, 2010). Collaborative arrangements to deliver services therefore requires a reconsideration of the way in which resources, including human resources, are conceptualised and deployed as well as changes to both the structure of public service agencies and the systems and processes by which they operate (Keast, forthcoming). A main aim of academic research and theorising has been to explore and define the requisite characteristics to achieve collaborative advantage. Such research has tended to focus on definitional, structural (Turrini, Cristofoli, Frosini, & Nasi, 2009) and organisational (Huxham, 1993) aspects and less on the roles government plays within cross-organisational or cross-sectoral arrangements. Ferlie and Steane (2002) note that there has been a general trend towards management led reforms of public agencies including the HRM practices utilised. Such trends have been significantly influenced by New Public Management (NPM) ideology with limited consideration to the implications for HRM practice in collaborative, rather than market contexts. Utilising case study data of a suite of collaborative efforts in Queensland, Australia, collected over a decade, this paper presents an examination of the network roles government agencies undertake. Implications for HRM in public sector agencies working within networked arrangements are drawn and implications for job design, recruitment, deployment and staff development are presented. The paper also makes theoretical advances in our understanding of Strategic Human Resource Management (SHRM) in network settings. While networks form part of the strategic armoury of government, networks operate to achieve collaborative advantage. SHRM with its focus on competitive advantage is argued to be appropriate in market situations, however is not an ideal conceptualisation in network situations. Commencing with an overview of literature on networks and network effectiveness, the paper presents the case studies and methodology; provides findings from the case studies in regard to the roles of government to achieve collaborative advantage and implications for HRM practice are presented. Implications for SHRM are considered.

The resource boom's underbelly : criminological impacts of mining development

Australia is currently in the midst of a major resources boom. Resultant growing demands for labour in regional and remote areas have accelerated the recruitment of non resident workers, mostly contractors, who work extended block rosters of 12-hour shifts and are accommodated in work camps, often adjacent to established mining towns. Serious social impacts of these practices, including violence and crime, have generally escaped industry, government and academic scrutiny. This paper highlights some of these impacts on affected regional communities and workers and argues that post-industrial mining regimes serve to mask and privatize these harms and risks, shifting them on to workers, families and communities.

Internet-enabled international entrepreneurship : a conceptual exploration of the link between a firm’s resource base, dynamic capabilities and international market performance

It has been suggested that the accumulation of valuable resources and capabilities, such as Internet application, is not enough to support a firm’s sustainable competitive advantage, especially for high technology-mediated firms; which often operate in fast changing dynamic environments. While the idea of ‘Internet-enabled resources and capabilities’ has been recognised by RBV theorists, the notion has largely been ignored in conceptual and empirical studies. Given this finding, a conceptual framework is constructed and research issues are then developed in order to focus attention on the relationship between, the Internet and a firm’s resource base, dynamic capabilities and international market performance. We postulate that successful Internet-enabled market performance arises from those international entrepreneurial-oriented firms which encompass: international vision, international business experience, Internet-international marketing capabilities and international networking capabilities. Recommendations for future theory development are presented, along with the implications for international entrepreneurial managers in Australian small and medium sized firms

Resource acquisition and utilisation strategies of intrapreneurs and entrepreneurs

This paper sets out to investigate differences between intrapreneurs and entrepreneurs with regards to their resource utilisation behaviours through social capital and bricolage. In particular we were interested in those entrepreneurs who start their business while still being employed, as it allows us to compare how intrapreneurs and entrepreneurs make use of social capital within their employer. Our findings challenge some existing wisdoms in that it seems intrapreneurs make more use of social capital external to their employer than entrepreneurs, while the use of social capital internal to the company is similar to the use by entrepreneurs. Yet, internal organizational social capital seems to have a positive effect on performance for intrapreneurial efforts only, while external social capital is not related to performance. This suggests both intrapreneurs and entrepreneurs may benefit from reconsidering the focus they place on respectively external and internal organizational social capital. Bricolage behaviours were extremely prevalent amongst both intrapreneurs and entrepreneurs as well as being the strongest predictor of performance. This strong effect on performance for intrapreneurial ventures may suggest that bricolage behaviours need to be rethought when it comes to intrapreneurs.

Class contestations and Australia’s resource boom : the emergence of the ‘cashed-up bogan’

This article examines the figure of the ‘Cashed-up Bogan’ or ‘Cub’ in Australian media from 2006 to 2009. It explains that ‘Bogan’, like that of ‘Chav’ in Britain, is a widely engaged negative descriptor for the white working-class poor. In contrast, ‘Cubs’ have economic capital. This capital, and the Cub’s emergence, is linked to Australia’s resource boom of recent decades when the need for skilled labour allowed for a highly demarcated segment of the working class to earn relatively high incomes in the mining sector and to participate in consumption. We argue that access to economic capital has provided the Cub with mobility to enter the everyday spaces of the middle class, but this has caused disruption and anxiety to middle-class hegemony. As a result, the middle class has redrawn and reinforced class-infused symbolic and cultural boundaries, whereby, despite their wealth, pernicious media representations mark Cubs as ‘other’ to the middle-class deservingness, taste and morality.