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This thesis develops an analysis of the prevalence and determinants of financial fraud as identified in the Chinese listed firms over the period 1996 to 2007. First, theoretical analysis on the determinants of financial fraud, from its subjective, objective and conditional aspects, provides an understanding of why financial fraud happened as it did.  The conditional aspect (corporate governance mechanisms) is highlighted since it is controllable in reducing the probability of fraudulent reporting.  Data from the Chinese stock market is accessed, organised, and analyzed to support the analysis. Second, the prevalence and nature of fraud uncovered in the supervision of listed companies in Chinese stock exchanges is identified.  From data reported by the China Securities Regulatory Commission, the incidence and prevalence of cases of fraud identified through regulation is investigated. I show how fraudulent activity can be categorised, how its nature has evolved over time, how business sectors are differentially prone to fraud, and what modes of fraudulent activity have been recorded. Third, the key interest of this research lies in the investigation of the argument that companies are more, or less, prone to fraudulent reporting by reason of:  Their ownership structure; Their corporate governance characteristics; and/or Their numerical characteristics in financial reporting. 82 fraudulent financial statements from 40 listed companies identified by the China Securities Regulatory Commission are selected as the study sample, and 82 control peers are selected, to correspond to the study sample as closely as possible, regarding the assets size and industries.  Findings challenge the conventional arguments which have been supported based on data from western countries.  Conventional arguments show financial fraud is associated with weakness of governance in western companies (e.g. <i>Beasley et al., 2000</i>) and with patterns of ownership that would indicate reduced agency control by shareholders.  However, my finding reveals that in China ownership concentration is negatively associated with reported fraud; and as for some oft-discussed corporate governance characteristics (e.g. the supervisory board, audit committee, independent directors), the fraud firms and their non-fraud peers are not statistically distinct, suggesting that corporate governance mechanisms that are designed to reduce the probability of financial fraud fail to work in the Chinese market.  The negative results in this research contribute by updating our understanding of the determinants of financial statement fraud; the supervision of China’s equity markets; and whether it can be considered effective in uncovering financial fraud.

The reporting process during computer analysis is critical in the practice of digital forensics. Case reports are used to review the process and results of an investigation and serve multiple purposes. The investigator may refer to these reports to monitor the progress of his analysis throughout the investigation. When acting as an expert witness, the investigator will refer to organized documentation to recall past analysis. A lot of time can elapse between the analysis and the actual testimony. Specific reports may also be used in court as visual aids. Not all cases make it to court, but corporate managers will still likely want to review a case report. Since digital forensics is a relatively new field and can have a high learning curve, reports may be used as a mechanism for sharing knowledge of digital forensic practices. Existing open source forensics tools are an inexpensive alternative to commercial products, but lack the functionality to generate case reports. Open source tools are more likely to be accepted by the professional forensics community with this added capability. This thesis adds case report features to the Sleuth Kit and Autopsy Forensic Browser suite of tools, the premiere open-source forensics analysis software currently available.

Digital forensics investigations become more time consuming as the amount of data to be investigated grows. Secular growth trends between hard drive and memory capacity just exacerbate the problem. Bloom filters are space-efficient, probabilistic data structures that can represent data sets with quantifiable false positive rates that have the potential to alleviate the problem by reducing space requirements. We provide a framework using Bloom filters to allow fine-grained content identification to detect similarity, instead of equality. We also provide a method to compare filters directly and a statistical means of interpreting the results. We developed a tool--md5bloom--that uses Bloom filters for standard queries and direct comparisons. We provide a performance comparison with a commonly used tool, md5deep, and achieved a 50% performance gain that only increases with larger hash sets. We compared filters generated from different versions of KNOPPIX and detected similarities and relationships between the versions.

Industry faces a highly competitive environment, companies how to improve productivity,reduce operating costs,in response to this these challenges,promote business owners think automation is the direction of how information technology combined with technical and production management to do to become an important issue. Radio frequency identification has a strong identification function,radio frequency identification and production processes and applications to be integrated,to improve control of production of goods will be radio frequency identification systems used in manufacturing industries,to enhance management efficiency,the manufacturing industry in the future thinking direction. This study had information technology RFID integration and production management to conduct business on the radio frequency identification systems used in production management accepted mode of research,this study documented the findings,to provide enterprises of this type of project the future course of import assessment criteria as a reference. Study concluded that relative interests,competitive pressure, complexity,system integration level, Compatibility, cost, competent support,technical support will affect the system users acceptance.

Thesis (M.S.)--University of Central Florida, 2008. / Adviser: Michael Sigman. Includes bibliographical references (p. 118-122).

published_or_final_version / Computer Science / Doctoral / Doctor of Philosophy

published_or_final_version / Computer Science / Doctoral / Doctor of Philosophy