scholarly journals ACCOUNTING OF WAGES WITH THE USE OF BIOMETRICS TO ENSURE CYBERSECURITY OF ENTERPRISES

Author(s):  
Z.-M. Zadorozhnyy ◽  
V. Muravskyi ◽  
S. Yatsyshyn ◽  
O. Shevchuk

Abstract. Modern conditions of growing cyber threats caused by the hybrid conflicts around the world and looming biological threat of the COVID-19 pandemic necessitate the introduction of biometric authentication of employees, leading to the transformation in the methodology and organization of accounting at enterprises. The procedure for accounting and control of time worked and wages of the employees is the first to undergo changes due to the forcibly limited access of employees to the enterprise data and premises, which determines the topicality and aims of this research. The aim of the article is to investigate the prospects for monitoring the working time and movement of employees on the premises (facilities) of the enterprise with the use of biometric technology in order to develop the methodology of automation of the accounting of payments made to employees and to ensure the cybersecurity of economic entities. The prospects of using an automated employee checkpoint system based on biometrics for the purposes of accounting and control are explored. The paper improves the methodology of accounting and control over the working time and wages of employees based on the automated employee authentication system using data on the time spent on premises and performance of job functions. Recommendations are made on ensuring biological and cyber security of enterprises in terms of categorizing the enterprise premises and equipment according to their functions and level of access to information and material flows. The research examines the prospects of accounting for the employee costs, as well as accurate distribution of overhead and other costs based on data of the biometric employee authentication system. It is advised to conduct further research into the peculiarities of methodology and organization of accounting under conditions of distance and isolated job performance by accounting employees, as it raises the requirements to cybersecurity of enterprises. Keywords: accounting, working time, wages (salary), biometrics, employee authentication, automation of accounting and control, cybersecurity, COVID-19. JEL Classification M41, M49 Formulas: 0; fig.: 2; tabl.: 1; bibl.: 18.

2020 ◽  
Vol 2020 ◽  
pp. 1-16
Author(s):  
Suzan Almutairi ◽  
Saoucene Mahfoudh ◽  
Sultan Almutairi ◽  
Jalal S. Alowibdi

Botnet is one of the most dangerous cyber-security issues. The botnet infects unprotected machines and keeps track of the communication with the command and control server to send and receive malicious commands. The attacker uses botnet to initiate dangerous attacks such as DDoS, fishing, data stealing, and spamming. The size of the botnet is usually very large, and millions of infected hosts may belong to it. In this paper, we addressed the problem of botnet detection based on network’s flows records and activities in the host. Thus, we propose a general technique capable of detecting new botnets in early phase. Our technique is implemented in both sides: host side and network side. The botnet communication traffic we are interested in includes HTTP, P2P, IRC, and DNS using IP fluxing. HANABot algorithm is proposed to preprocess and extract features to distinguish the botnet behavior from the legitimate behavior. We evaluate our solution using a collection of real datasets (malicious and legitimate). Our experiment shows a high level of accuracy and a low false positive rate. Furthermore, a comparison between some existing approaches was given, focusing on specific features and performance. The proposed technique outperforms some of the presented approaches in terms of accurately detecting botnet flow records within Netflow traces.


2018 ◽  
Author(s):  
Adrianne John R. Galang

Experimental deception has not been seriously examined in terms of its impact on reproducible science. I demonstrate, using data from the Open Science Collaboration’s Reproducibility Project (2015), that experiments involving deception have a higher probability of not replicating and have smaller effect sizes compared to experiments that do not have deception procedures. This trend is possibly due to missing information about the context and performance of agents in the studies in which the original effects were generated, leading to either compromised internal validity, or an incomplete specification and control of variables in replication studies. Of special interest are the mechanisms by which deceptions are implemented and how these present challenges for the efficient transmission of critical information from experimenter to participant. I rehearse possible frameworks that might form the basis of a future research program on experimental deception and make some recommendations as to how such a program might be initiated.


Author(s):  
Saleema A. ◽  
Sabu M. Thampi

Biometric technology is spearheading the existing authentication methods in the IoT. Considering the balance between security and convenience, voice biometrics seems to be the most logical biometric technologies to be used. The authors present an extensive survey to identify, analyze, and compare various methods and algorithms for the different phases in the process of speaker identification/recognition, which is the part and parcel in voice biometrics. The chapter is intended to provide essential background information to those interested in learning or planning to design voice authentication systems. The chapter highlights the need for a biometric authentication system, the reason why we prefer voice, its present state of affairs, and its scope with fog computing to be used in IoT.


2019 ◽  
Vol 8 (08) ◽  
pp. 24805-24813
Author(s):  
Ibebuogu Chinwe C ◽  
Philip Seth ◽  
Anyaduba Obiageli J

This seminar paper deals with biometric authentication, using human facial geometry as the login verification parameter. Biometric is the measurement and statistical analysis of human's unique physical and behavioral characteristics by mapping face geometry, fingerprints, iris, and voice. The aim of this seminar paper is to develop a functional Biometric Authentication System Using Face Geometry as the authentication method. Facial Geometry Authentication is a category of biometric technology that maps an individual's facial features mathematically and stores the data as face-prints in a database. Meanwhile the objective of this paper is to improve data access security, enhance identification accuracy, and contribute to the improvement of the existing facial recognition systems, focusing mainly on increasing its accuracy performance. On the other hand, hacking into users’ privacy, loss of confidential information, and high running costs, among others geared the motivation to develop a biometric authentication system using face geometry. Furthermore, the software engineering methodology adopted in this seminar paper is the Structural System Analysis and Design Methodology (SSADM). The software is developed in Visual C-sharp, and the database in SQL Server 2012; using Microsoft Visual Studio 2012 as the integrated development environment. Besides, OpenCV 2.4.8 library is used for image processing, image mapping, and computer vision.  The expected result of this seminar paper include: improved user data security, and increased efficiency in facial detection/recognition.


TAPPI Journal ◽  
2012 ◽  
Vol 11 (7) ◽  
pp. 37-46 ◽  
Author(s):  
PEDRO E.G. LOUREIRO ◽  
SANDRINE DUARTE ◽  
DMITRY V. EVTUGUIN ◽  
M. GRAÇA V.S. CARVALHO

This study puts particular emphasis on the role of copper ions in the performance of hydrogen peroxide bleaching (P-stage). Owing to their variable levels across the bleaching line due to washing filtrates, bleaching reagents, and equipment corrosion, these ions can play a major role in hydrogen peroxide decomposition and be detrimental to polysaccharide integrity. In this study, a Cu-contaminated D0(EOP)D1 prebleached pulp was subjected to an acidic washing (A-stage) or chelation (Q-stage) before the alkaline P-stage. The objective was to understand the isolated and combined role of copper ions in peroxide bleaching performance. By applying an experimental design, it was possible to identify the main effects of the pretreatment variables on the extent of metals removal and performance of the P-stage. The acid treatment was unsuccessful in terms of complete copper removal, magnesium preservation, and control of hydrogen peroxide consumption in the following P-stage. Increasing reaction temperature and time of the acidic A-stage improved the brightness stability of the D0(EOP)D1AP bleached pulp. The optimum conditions for chelation pretreatment to maximize the brightness gains obtained in the subsequent P-stage with the lowest peroxide consumption were 0.4% diethylenetriaminepentaacetic acid (DTPA), 80ºC, and 4.5 pH.


2004 ◽  
Vol 79 (3) ◽  
pp. 545-570 ◽  
Author(s):  
Margaret A. Abernethy ◽  
Jan Bouwens ◽  
Laurence van Lent

We investigate two determinants of two choices in the control system of divisionalized firms, namely decentralization and use of performance measures. The two determinants are those identified in the literature as important to control system design: (1) information asymmetries between corporate and divisional managers and (2) division interdependencies. We treat decentralization and performance measurement choices as endogenous variables and examine the interrelation among these choices using a simultaneous equation model. Using data from 78 divisions, our results indicate that decentralization is positively related to the level of information asymmetries and negatively to intrafirm interdependencies, while the use of performance measures is affected by the level of interdependencies among divisions within the firm, but not by information asymmetries. We find some evidence that decentralization choice and use of performance measures are complementary.


Author(s):  
Laura Vieten ◽  
Anne Marit Wöhrmann ◽  
Alexandra Michel

Abstract Objective Due to recent trends such as globalization and digitalization, more and more employees tend to have flexible working time arrangements, including boundaryless working hours. The aim of this study was to investigate the relationships of various aspects of boundaryless working hours (overtime, Sunday work, and extended work availability) with employees’ state of recovery. Besides, we examined the mediating and moderating role of recovery experiences (psychological detachment, relaxation, mastery, and control) in these relationships. Methods We used data from 8586 employees (48% women; average age of 48 years) who took part in the 2017 BAuA-Working Time Survey, a representative study of the German working population. Regression analyses were conducted to test main effects as well as mediation and moderation. Results Overtime work, Sunday work, and extended work availability were negatively related to state of recovery. Psychological detachment mediated these relationships. Furthermore, we found that relaxation and control mediated the association between extended work availability and state of recovery. However, no relevant moderating effects were found. Conclusions Altogether, our findings indicate that various aspects of boundaryless working hours pose a risk to employees’ state of recovery and that especially psychological detachment is a potential mechanism in these relationships. In addition, the results suggest that a high level of recovery experiences cannot attenuate these negative relationships in leisure time. Therefore, employers and employees alike should try to avoid or minimize boundaryless working hours.


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