Search results for: forensic signature

Authors: Olivia Rybak-Karkosz

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This paper's purpose was to present a case study on a questioned Claude Monet's signature forensic handwriting analysis. It is an example taken from the author’s experience as a court handwriting expert. A comparative study was conducted to determine whether the signature resembles similarities (and if so, to what measure) with the features representing the writing patterns and their natural variability typical for Claude Monet. It was conducted to check whether all writing features are within the writer's normal range of variation. The paper emphasizes the difficulties and challenges encountered by the forensic handwriting expert while analysing the questioned signature.

Keywords: artist’s signatures, authenticity of an artwork, forensic handwriting analysis, graphic-comparative method

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Authors: Salim Yaren, Nergis Canturk

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Signatures are signs that are handwritten by person in order to confirm values such as information, amount, meaning, time and undertaking that bear on a document. It is understood that the signature of a document and the accuracy of the information on the signature is accepted and approved. Forged signatures are formed by forger without knowing and seeing original signature of person that forger will imitate and as a result of his/her effort for hiding typical characteristics of his/her own signatures. Forged signatures are often signed by starting with the initials of the first and last name or persons of the persons whose fake signature will be signed. The similarities in the signatures are completely random. Within the scope of the study, forged signatures are collected from 100 people both their original signatures and forged signatures signed referring to 5 imaginary people. These signatures are compared for 14 signature analyzing criteria by 2 signature analyzing experts except the researcher. 1 numbered analyzing expert who is 9 year experience in his/her field evaluated signatures of 39 (39%) people right and of 25 (25%) people wrong and he /she made any evaluations for signatures of 36 (36%) people. 2 numbered analyzing expert who is 16 year experienced in his/her field evaluated signatures of 49 (49%) people right and 28 (28%) people wrong and he /she made any evaluations for signatures of 23 (23%) people. Forged signatures that are signed by 24 (24%) people are matched by two analyzing experts properly, forged signatures that are signed by 8 (8%) people are matched wrongfully and made up signatures that are signed by 12 (12%) people couldn't be decided by both analyzing experts. Signatures analyzing is a subjective topic so that analyzing and comparisons take form according to education, knowledge and experience of the expert. Consequently, due to the fact that 39% success is achieved by analyzing expert who has 9 year professional experience and 49% success is achieved by analyzing expert who has 16 year professional experience, it is seen that success rate is directly proportionate to knowledge and experience of the expert.

Keywords: forensic signature, forensic signature analysis, signature analysis criteria, forged signature

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Authors: Boris M. Fedorov, Liudmila P. Goncharenko, Sergey A. Sybachin, Natalia A. Mamedova, Ekaterina V. Makarenkova, Saule Rakhimova

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In modern economic conditions, the question of the possibility of correct recognition of a signature on digital documents in order to verify the expression of will or confirm a certain operation is relevant. The additional complexity of processing lies in the dynamic variability of the signature for each individual, as well as in the way information is processed because the signature refers to biometric data. The article discusses the issues of using artificial intelligence models in order to improve the quality of signature confirmation in document recognition. The analysis of several possible options for using the model is carried out. The results of the study are given, in which it is possible to correctly determine the authenticity of the signature on small samples.

Keywords: signature recognition, biometric data, artificial intelligence, neural networks

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Authors: Kawalpreet Kalra, Alpana Goel

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The behaviour of the rotational bands should be smooth but due to large amount of inertia and decreased pairing it is not so. Many experiments have been done in the last few decades, and a large amount of data is available for comprehensive study in this region. Peculiar features like signature dependence, signature inversion, and signature reversal are observed in many two quasiparticle rotational bands of doubly odd and doubly even nuclei. At high rotational frequencies, signature and parity are the only two good quantum numbers available to label a state. Signature quantum number is denoted by α. Even-angular momentum states of a rotational band have α =0, and the odd-angular momentum states have α =1. It has been observed that the odd-spin members lie lower in energy up to a certain spin Ic; the normal signature dependence is restored afterwards. This anomalous feature is termed as signature inversion. The systematic of signature inversion in high-j orbitals for doubly odd rare earth nuclei have been done. Many unusual features like signature dependence, signature inversion and signature reversal are observed in rotational bands of even-even/odd-odd nuclei. Attempts have been made to understand these phenomena using several models. These features have been analyzed within the framework of the Two Quasiparticle Plus Rotor Model (TQPRM).

Keywords: rotational bands, signature dependence, signature quantum number, two quasiparticle

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Authors: Rajpal Kaur, Pooja Choudhary

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Biometrics, which refers to identifying an individual based on his or her physiological or behavioral characteristics, has the capabilities to the reliably distinguish between an authorized person and an imposter. The Signature recognition systems can categorized as offline (static) and online (dynamic). This paper presents Surf Feature based recognition of offline signatures system that is trained with low-resolution scanned signature images. The signature of a person is an important biometric attribute of a human being which can be used to authenticate human identity. However the signatures of human can be handled as an image and recognized using computer vision and HMM techniques. With modern computers, there is need to develop fast algorithms for signature recognition. There are multiple techniques are defined to signature recognition with a lot of scope of research. In this paper, (static signature) off-line signature recognition & verification using surf feature with HMM is proposed, where the signature is captured and presented to the user in an image format. Signatures are verified depended on parameters extracted from the signature using various image processing techniques. The Off-line Signature Verification and Recognition is implemented using Mat lab platform. This work has been analyzed or tested and found suitable for its purpose or result. The proposed method performs better than the other recently proposed methods.

Keywords: offline signature verification, offline signature recognition, signatures, SURF features, HMM

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Authors: Olivia Rybak-Karkosz

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This paper aims to present the results of scientific research on family resemblance in the handwriting of painters. Such a problem is known in handwriting analysis, but it was never a research subject in the scope of painters' signatures on works of art. For this research, the author chose Jacek, and Rafał Malczewski (father and son) as many of their paintings are in museums, and most of them are signed. The aim was to create a catalogue of traits similar to the handwriting of both artists. Such data could be helpful for the expert’s opinion in the decision-making process to establish whether the signature is authentic and, if so, whether it is the artist whose signature is analysed, not the other family member. There are known examples of relatives of the artists who signed their works. Many of them were artists themselves. For instance Andrzej Wróblewski’s mother, Krystyna was a printmaker. To save his legacy, she signed many of her son’s works after his death using his name. This research methodology consisted of completing representative samples of signatures of both artists, which were collected in selected Polish museums. Then a catalogue of traits was created using a forensic handwriting graphic-comparative method (graphic method). The paper contains a concluding statement that it could be one of the elements of research in an expert’s analysis of the authenticity of the signature on paintings.

Keywords: artist’s signatures, authenticity of an artwork, forensic handwriting analysis, graphic-comparative method

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Authors: Wenjie Qin, Kewei Lv

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In 1996, Boneh and Venkatesan proposed the Hidden Number Problem (HNP) and proved the most significant bits (MSB) of computational Diffie-Hellman key exchange scheme and related schemes are unpredictable bits. They also gave a method which is a lattice rounding technique to solve HNP in non-uniform model. In this paper, we put forward a new concept that is Schnorr-MSB-HNP. We also reduce the problem of solving Schnorr signature private key with a few consecutive most significant bits of random nonce (used at each signature generation) to Schnorr-MSB-HNP, then we use the rounding technique to solve the Schnorr-MSB-HNP. We have come to the conclusion that if there is a ‘miraculous box’ which inputs the random nonce and outputs 2loglogq (q is a prime number) most significant bits of nonce, the signature private key will be obtained by choosing 2logq signature messages randomly. Thus we get an attack on the Schnorr signature private key.

Keywords: rounding technique, most significant bits, Schnorr signature algorithm, nonce, Schnorr-MSB-HNP

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Authors: Gałka Aleksandra, Jelińska Justyna, Masiak Albert, Walentukiewicz Krzysztof

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An offline signature is well-known however not the safest way to verify identity. Nowadays, to ensure proper authentication, i.e. in banking systems, multimodal verification is more widely used. In this paper the online signature analysis based on dynamic time warping (DTW) coupled with machine learning approaches has been presented. In our research signatures made with biometric pens were gathered. Signature features as well as their forgeries have been described. For verification of authenticity various methods were used including convolutional neural networks using DTW matrix and multilayer perceptron using sums of DTW matrix paths. System efficiency has been evaluated on signatures and signature forgeries collected on the same day. Results are presented and discussed in this paper.

Keywords: dynamic time warping, handwritten signature verification, feature-based recognition, online signature

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Authors: Luisa Mesquita Oliveira Ribeiro, Alexei Manso Correa Machado

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Handwritten signature is a unique form for recognizing an individual, used to discern documents, carry out investigations in the criminal, legal, banking areas and other applications. Signature verification is based on large amounts of biometric data, as they are simple and easy to acquire, among other characteristics. Given this scenario, signature forgery is a worldwide recurring problem and fast and precise techniques are needed to prevent crimes of this nature from occurring. This article carried out a study on the efficiency of the Capsule Network in analyzing and recognizing signatures. The chosen architecture achieved an accuracy of 98.11% and 80.15% for the CEDAR and GPDS databases, respectively.

Keywords: biometrics, deep learning, handwriting, signature forgery

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Authors: Khaled Nagaty, Heba Nagaty, Gerard McKee

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A signature is a behavioral biometric that is used for authenticating users in most financial and legal transactions. Signatures can be easily forged by skilled forgers. Therefore, it is essential to verify whether a signature is genuine or forged. The aim of any signature verification algorithm is to accommodate the differences between signatures of the same person and increase the ability to discriminate between signatures of different persons. This work presented in this paper proposes an automatic signature verification system to indicate whether a signature is genuine or not. The system comprises four phases: (1) The pre-processing phase in which image scaling, binarization, image rotation, dilation, thinning, and connecting ridge breaks are applied. (2) The feature extraction phase in which global and local features are extracted. The local features are minutiae points, curvature orientation, and curve plateau. The global features are signature area, signature aspect ratio, and Hu moments. (3) The post-processing phase, in which false minutiae are removed. (4) The classification phase in which features are enhanced before feeding it into the classifier. k-nearest neighbors and support vector machines are used. The classifier was trained on a benchmark dataset to compare the performance of the proposed offline signature verification system against the state-of-the-art. The accuracy of the proposed system is 92.3%.

Keywords: signature, ridge breaks, minutiae, orientation

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Authors: Monica Ginn

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Providing recovery-oriented practice in forensic settings is often a contentious issue. This paper focuses on recovery with how it is influenced by the forensic population and how it is impacted by forensic nurses’ attitudes and practices. Understanding the culture of forensic nursing and how forensic nurses experience and perceive recovery for forensic patients provided insights into how forensic nurses use recovery-oriented practices to enhance nursing care in secure settings and facilitate successful reintegration back into community care and society. Interviews were completed with nurses who work with the Not Criminally Responsible patient population in an inpatient setting to discuss and explore how they use recovery-oriented practice in their practice in spite of their role in assessing and managing risk.

Keywords: forensic nursing culture, not criminally responsible, offender recovery, recovery-oriented practice, secure recovery

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Authors: Alpana Goel, Kawalpreet Kalra

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The study of level structures of deformed nuclei is the most complex topic in nuclear physics. For the description of level structure, a simple model is good enough to bring out the basic features which may then be further refined. The low lying level structures of these nuclei can, therefore, be understood in terms of Two Quasiparticle plus axially symmetric Rotor Model (TQPRM). The formulation of TQPRM for deformed nuclei has been presented. The analysis of available experimental data on two quasiparticle rotational bands of deformed nuclei present unusual features like signature dependence, odd-even staggering, signature inversion and signature reversal in two quasiparticle rotational bands of deformed nuclei. These signature effects are well discussed within the framework of TQPRM. The model is well efficient in reproducing the large odd-even staggering and anomalous features observed in even-even and odd-odd deformed nuclei. The effect of particle-particle and the Coriolis coupling is well established from the model. Detailed description of the model with implications to deformed nuclei is presented in the paper.

Keywords: deformed nuclei, signature effects, signature inversion, signature reversal

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Authors: A. Rahaf, S. Liyakathunsia

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In today’s world, unprecedented operational pressure is faced by banks that test the efficiency, effectiveness, and agility of their business processes. In a typical banking process, a person’s authorization is usually based on his signature on most all of the transactions. Signature verification is considered as one of the highly significant information needed for any bank document processing. Banks usually use Signature Verification to authenticate the identity of individuals. In this paper, a business process model has been proposed in order to increase the quality of the verification process and to reduce time and needed resources. In order to understand the current process, a survey has been conducted and distributed among bank employees. After analyzing the survey, a process model has been created using Bizagi modeler which helps in simulating the process after assigning time and cost of it. The outcomes show that the automation of signature verification process is highly recommended for a banking business process.

Keywords: business process management, process modeling, quality, Signature Verification

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Authors: Vasudeva Murthy Challakere Ramaswamy

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Background: Conventionally forensic pathology is learnt through autopsy demonstrations which carry various limitations such as unavailability of cases in the mortuary, medico-legal implication and infection. Over the years forensic pathology and science has undergone significant evolution in this digital world. Forensic imaging is a technology which can be effectively utilized for overcoming the current limitations in the undergraduate learning of forensic curriculum. Materials and methods: demonstration of forensic imaging was done using a novel technology of autopsy which has been recently introduced across the globe. Three sessions were conducted in international medical university for a total of 196 medical students. The innovative educational tool was evacuated by using quantitative questionnaire with the scoring scales between 1 to 10. Results: The mean score for acceptance of new tool was 82% and about 74% of the students recommended incorporation of the forensic imaging in the regular curriculum. 82% of students were keen on collaborative research and taking further training courses in forensic imaging. Conclusion: forensic imaging can be an effective tool and also a suitable alternative for teaching undergraduate students. This feedback also supports the fact that students favour the use of contemporary technologies in learning medicine.

Keywords: forensic imaging, forensic pathology, medical students, learning tool

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Authors: Zuraidasahana Zulkarnain, Mohd Shafry Mohd Rahim, Nor Anita Fairos Ismail, Mohd Azhar M. Arsad

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Handwritten signature is accepted widely as a biometric characteristic for personal authentication. The use of appropriate features plays an important role in determining accuracy of signature verification; therefore, this paper presents a feature based on the geometrical concept. To achieve the aim, triangle attributes are exploited to design a new feature since the triangle possesses orientation, angle and transformation that would improve accuracy. The proposed feature uses triangulation geometric set comprising of sides, angles and perimeter of a triangle which is derived from the center of gravity of a signature image. For classification purpose, Euclidean classifier along with Voting-based classifier is used to verify the tendency of forgery signature. This classification process is experimented using triangular geometric feature and selected global features. Based on an experiment that was validated using Grupo de Senales 960 (GPDS-960) signature database, the proposed triangular geometric feature achieves a lower Average Error Rates (AER) value with a percentage of 34% as compared to 43% of the selected global feature. As a conclusion, the proposed triangular geometric feature proves to be a more reliable feature for accurate signature verification.

Keywords: biometrics, euclidean classifier, features extraction, offline signature verification, voting-based classifier

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Authors: H. El-Kamchouchi, Heba Gaber, Fatma Ahmed, Dalia H. El-Kamchouchi

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A digital signature is an electronic signature form used by an original signer to sign a specific document. When the original signer is not in his office or when he/she travels outside, he/she delegates his signing capability to a proxy signer and then the proxy signer generates a signing message on behalf of the original signer. The two parties must be able to authenticate one another and agree on a secret encryption key, in order to communicate securely over an unreliable public network. Authenticated key agreement protocols have an important role in building a secure communications network between the two parties. In this paper, we present a secure proxy signature scheme over an efficient and secure authenticated key agreement protocol based on factoring and discrete logarithm problem.

Keywords: discrete logarithm, factoring, proxy signature, key agreement

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Authors: O. J. G. Somsen, G. P. M. Wagemakers

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Magnetic signature detection provides sensitive detection of metal objects, especially in the natural environment. Our group is developing a tabletop setup for magnetic signatures of various small and model objects. A particular issue is the separation of permanent and induced magnetization. While the latter depends only on the composition and shape of the object, the former also depends on the magnetization history. With common deperming techniques, a significant permanent signature may still remain, which confuses measurements of the induced component. We investigate a basic technique of separating the two. Measurements were done by moving the object along an aluminum rail while the three field components are recorded by a detector attached near the center. This is done first with the rail parallel to the Earth magnetic field and then with anti-parallel orientation. The reversal changes the sign of the induced- but not the permanent magnetization so that the two can be separated. Our preliminary results on a small iron block show excellent reproducibility. A considerable permanent magnetization was indeed present, resulting in a complex asymmetric signature. After separation, a much more symmetric induced signature was obtained that can be studied in detail and compared with theoretical calculations.

Keywords: magnetic signature, data analysis, magnetization, deperming techniques

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Authors: Olivia Rybak-Karkosz

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This paper aims to present the results of scientific research on methods of forging art prints and their elements, such as signature or provenance and forensic science methods that might be used to verify their authenticity. In the last decades, the art market has observed significant interest in purchasing prints. They are considered an economical alternative to paintings and a considerable investment. However, the authenticity of an art print is difficult to establish as similar visual effects might be achieved with drawings or xerox. The latter is easy to make using a home printer. They are then offered on flea markets or internet auctions as genuine prints. This probable ease of forgery and, at the same time, the difficulty of distinguishing art print techniques were the main reasons why this research was undertaken. A lack of scientific methods dedicated to disclosing a forgery encouraged the author to verify the possibility of using forensic science's methods known and used in other fields of expertise. This research methodology consisted of completing representative forgery samples collected in selected museums based in Poland and a few in Germany and Austria. That allowed the author to present a typology of methods used to forge art prints. Given that one of the most famous graphic design examples is bills and securities, it seems only appropriate to propose in print verification the usage of methods of detecting counterfeit currency. These methods contain an examination of ink, paper, and watermarks. On prints, additionally, signatures and imprints of stamps, etc., are forged as well. So the examination should be completed with handwriting examination and forensic sphragistics. The paper contains a stipulation to conduct a complex analysis of authenticity with the participation of an art restorer, art historian, and forensic expert as head of this team.

Keywords: art forgery, examination of an artwork, handwriting analysis, prints

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Authors: Tina Wu, Andrew Martin

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The expansion of the Internet of Things (IoT) brings a new level of threat. Attacks on IoT are already being used by criminals to form botnets, launch Distributed Denial of Service (DDoS) and distribute malware. This opens a whole new digital forensic arena to develop forensic methodologies in order to have the capability to investigate IoT related crimes. However, existing proposed IoT forensic models are still premature requiring further improvement and validation, many lack details on the acquisition and analysis phase. This paper proposes an enhanced theoretical IoT digital forensic model focused on identifying and acquiring the main sources of evidence in a methodical way. In addition, this paper presents a theoretical acquisition framework of the different stages required in order to be capable of acquiring evidence from IoT devices.

Keywords: acquisition, Internet of Things, model, zoning

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Authors: Jamila Garba Audu, Peter Adamu

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This study investigates the role of forensic accounting in the fight against corruption in Nigeria for better utilization of public funds and economic growth and development of the Country. We adopted a trend analysis to show the performance of the Nigerian economy as well as the quality of institutions which government economic and political activities in the country. It is an established fact that Nigeria has performed badly since the 1960s to date in terms of institutional quality and economic development despite large amount of money obtained from the export of crude oil. It was revealed also that the fight against corruption has not been very successful in recent times because experts in the field of forensic accounting have not been utilized. With the successes recorded in dealing with fraud and embezzlement using forensic accounting, it has become imperative for the EFCC to use forensic accountants in the fight against corruption in the country. Also, there is the need to introduce very seriously, the teaching of forensic accounting in Nigerian Universities to train experts.

Keywords: corruption, economic performance, forensic accounting, Nigeria

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Authors: Marta Nawrocka

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In each of the legal proceedings, in which expert evidence is carried out, a major concern is the assessment of the evidential value of expert reports. Judicial institutions, while making decisions, rely heavily on the expert reports, because they usually do not possess 'special knowledge' from a certain fields of science which makes it impossible for them to verify the results presented in the processes. In handwriting studies, the standards of analysis are developed. They unify procedures used by experts in comparing signs and in constructing expert reports. However, the methods used by experts are usually of a qualitative nature. They rely on the application of knowledge and experience of expert and in effect give significant range of margin in the assessment. Moreover, the standards used by experts are still not very precise and the process of reaching the conclusions is poorly understood. The above-mentioned circumstances indicate that expert opinions in the field of handwriting analysis, for many reasons, may not be sufficiently reliable. It is assumed that this state of affairs has its source in a very low level of intersubjectivity of measuring scales and analysis procedures, which consist elements of this kind of analysis. Intersubjectivity is a feature of cognition which (in relation to methods) indicates the degree of consistency of results that different people receive using the same method. The higher the level of intersubjectivity is, the more reliable and credible the method can be considered. The aim of the conducted research was to determine the degree of intersubjectivity of the methods used by the experts from the scope of handwriting analysis. 30 experts took part in the study and each of them received two signatures, with varying degrees of readability, for analysis. Their task was to distinguish graphic characteristics in the signature, estimate the evidential value of the found characteristics and estimate the evidential value of the signature. The obtained results were compared with each other using the Alpha Krippendorff’s statistic, which numerically determines the degree of compatibility of the results (assessments) that different people receive under the same conditions using the same method. The estimation of the degree of compatibility of the experts' results for each of these tasks allowed to determine the degree of intersubjectivity of the studied method. The study showed that during the analysis, the experts identified different signature characteristics and attributed different evidential value to them. In this scope, intersubjectivity turned out to be low. In addition, it turned out that experts in various ways called and described the same characteristics, and the language used was often inconsistent and imprecise. Thus, significant differences have been noted on the basis of language and applied nomenclature. On the other hand, experts attributed a similar evidential value to the entire signature (set of characteristics), which indicates that in this range, they were relatively consistent.

Keywords: forensic sciences experts, handwriting analysis, inter-rater reliability, reliability of methods

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Authors: Venkata Venugopal Rao Gudlur

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The Proposed Policies referred to as “SOP”, on the Internet of Things (IoT) based Forensic Investigation into Process Management is the latest revolution to save time and quick solution for investigators. The forensic investigation process has been developed over many years from time to time it has been given the required information with no policies in investigation processes. This research reveals that the current IoT based forensic investigation into Process Management based is more connected to devices which is the latest revolution and policies. All future development in real-time information on gathering monitoring is evolved with smart sensor-based technologies connected directly to IoT. This paper present conceptual framework on process management. The smart devices are leading the way in terms of automated forensic models and frameworks established by different scholars. These models and frameworks were mostly focused on offering a roadmap for performing forensic operations with no policies in place. These initiatives would bring a tremendous benefit to process management and IoT forensic investigators proposing policies. The forensic investigation process may enhance more security and reduced data losses and vulnerabilities.

Keywords: Internet of Things, Process Management, Forensic Investigation, M2M Framework

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Authors: H. El-Kamchouchi, Heba Gaber, Fatma Ahmed, Dalia H. El-Kamchouchi

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Proxy signature scheme permits an original signer to delegate his/her signing capability to a proxy signer, and then the proxy signer generates a signing message on behalf of the original signer. The two parties must be able to authenticate one another and agree on a secret encryption key, in order to communicate securely over an unreliable public network. Authenticated key agreement protocols have an important role in building secure communications network between the two parties. In this paper, we present a secure proxy signature scheme over an efficient and secure authenticated key agreement protocol based on the discrete logarithm problem.

Keywords: proxy signature, warrant partial delegation, key agreement, discrete logarithm

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Authors: Eglė Bilevičiūtė, Vidmantas Egidijus Kurapka, Snieguolė Matulienė, Sigutė Stankevičiūtė

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The Council of European Union (EU Council) has stressed on several occasions the need for a concerted, comprehensive and effective solution to delinquency problems in EU communities. In the context of establishing a European Forensic Science Area and the development of forensic science infrastructure in Europe, EU Council believes that forensic science can significantly contribute to the efficiency of law enforcement, crime prevention and combating crimes. Lithuanian scientists have consolidated to implement a project named “Conception of the vision for European Forensic Science 2020 implementation in Lithuania” (the project is funded for the period of 1 March 2014 - 31 December 2016) with the objective to create a conception of implementation of the vision for European Forensic Science 2020 in Lithuania by 1) evaluating the current status of Lithuania’s forensic system and opportunities for its improvement; 2) analysing achievements and knowledge in investigation of crimes listed in conclusions of EU Council on the vision for European Forensic Science 2020 including creation of a European Forensic Science Area and the development of forensic science infrastructure in Europe: trafficking in human beings, organised crime and terrorism; 3) analysing conceptions of criminalistics, which differ in different EU member states due to the variety of forensic schools, and finding means for their harmonization. Apart from the conception of implementation of the vision for European Forensic Science 2020 in Lithuania, the project is expected to suggest provisions that will be relevant to other EU countries as well. Consequently, the presented conception of implementation of vision for European Forensic Science 2020 in Lithuania could initiate a project for a common vision of European Forensic Science and contribute to the development of the EU as an area of freedom, security and justice. The article presents main ideas of the project of the conception of the vision for European Forensic Science 2020 of EU Council and analyses its legal background, as well as prospects of and challenges for its implementation in Lithuania and the EU.

Keywords: EUROVIFOR, standardization, vision for European Forensic Science 2020, Lithuania

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Authors: H. El-Kamchouchi, Heba Gaber, Fatma Ahmed, Dalia H. El-Kamchouchi

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Fault tolerance and data security are two important issues in modern communication systems. In this paper, we propose a secure and efficient digital signature scheme with fault tolerance based on the improved RSA system. The proposed scheme for the RSA cryptosystem contains three prime numbers and overcome several attacks possible on RSA. By using the Chinese Reminder Theorem (CRT) the proposed scheme has a speed improvement on the RSA decryption side and it provides high security also.

Keywords: digital signature, fault tolerance, RSA, security analysis

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Authors: Ifedapo Francis Awolowo

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The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance

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Authors: Matteo Manera, Mariateresa Torchia, Gregory Moscato

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Forensic accounting is a hot subject of research in accounting. Valuation remains one of the major topics for practitioners. Valuation standards are a powerful instrument that can contribute to a fair process: their use aims at reducing subjectivity and arbitrary decisions in courts. In most jurisdictions, valuation standards are not the law: forensic accountants are not obliged to use valuation standards when they perform valuation works for judges. To date, as far as we know, no literature work has investigated adoption and diffusion of valuation standards in the forensic accounting space. In this paper, we analyze the spread of valuation standards through the lenses of isomorphism and -as corollaries- of Agency Theory and Signaling Theory. Because of lack of research in the particular area of valuation standards adoption, the present work relies on qualitative, exploratory research, based on semi-structured interviews conducted (up to saturation) with expert forensic accountants. Our work digs into motivations behind adoption and diffusion, as well into perceptions of forensic accountants around benefits of valuation standards and into barriers to their diffusion: the result is that, while the vast majority of forensic accountants praise the great work of the standards setters in introducing valuation standards, it might be that less than 50% of forensic accountants actually use valuation standards, in courts. Our preliminary findings, to be supported or refuted by future research, lead us to address a “trilogy” of recommendations to the stakeholders involved in the process of adoption and diffusion of valuation standards in courts.

Keywords: forensic accounting, valuation standards, adoption of standards, motivations, benefits, barriers, Isomorphism

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Authors: A. Andreasyan, C. Connors

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The Elliptic Curve Digital Signature algorithm-based X509v3 certificates are becoming more popular due to their short public and private key sizes. Moreover, these certificates can be stored in Internet of Things (IoT) devices, with limited resources, using less memory and transmitted in network security protocols, such as Internet Key Exchange (IKE), Transport Layer Security (TLS) and Secure Shell (SSH) with less bandwidth. The proposed method gives another advantage, in that it increases the performance of the above-mentioned protocols in terms of key exchange by saving one scalar multiplication operation.

Keywords: cryptography, elliptic curve digital signature algorithm, key exchange, network security protocol

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Authors: Raid R. O. Al-Nima, S. S. Dlay, W. L. Woo

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A relationship between face and signature biometrics is established in this paper. A new approach is developed to predict faces from signatures by using artificial intelligence. A multilayer perceptron (MLP) neural network is used to generate face details from features extracted from signatures, here face is the physical biometric and signatures is the behavioural biometric. The new method establishes a relationship between the two biometrics and regenerates a visible face image from the signature features. Furthermore, the performance efficiencies of our new technique are demonstrated in terms of minimum error rates compared to published work.

Keywords: behavioural biometric, face biometric, neural network, physical biometric, signature biometric

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Authors: Qun-Feng Zhang, Pan-Pan Yan, Jun Li, Jun-Qing Lei

Abstract:

Numerical investigation of hammershock propagation in the S-bend intake caused by engine surge has been conducted by using Improved Delayed Detach-Eddy Simulation (IDDES). The effects of surge signatures on hammershock characteristics are obtained. It was shown that once the hammershock is produced, it moves upward to the intake entrance quickly with constant speed, however, the strength of hammershock keeps increasing. Meanwhile, being influenced by the centrifugal force, the hammershock strength on the larger radius side is much larger. Hammershock propagation speed and strength are sensitive to the ramp upgradient of surge signature. A larger ramp up gradient results in higher propagation speed and greater strength. Nevertheless, ramp down profile of surge signature have no obvious effect on the propagation speed and strength of hammershock. Increasing the maximum value of surge signature leads to enhance in the intensity of hammershock, they approximately match quadratic function distribution law.

Keywords: hammershock, IDDES, S-bend, surge signature

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