• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.807-819
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• 2021

This study aims to determine the availability of forensic accounting application factors sought by auditors' representatives of Jordanian Certified Public Accounting and auditors working in the Audit Bureau. The study identifies as well the role of these application factors in enhancing the efficiency of auditors due to the increased responsibility on them in the face of various fraud cases on the one hand, and their appearance in the courts as financial experts supporting the judiciary to adjudicate financial cases on the other hand. To achieve the objectives of the study, the researchers used the descriptive analytical method because of its suitability for the nature of the research. The population of the study consisted of 433 Jordanian certified public accountants and 520 auditors working in the Audit Bureau, from which a sample of 426 was constructed. A questionnaire was developed to collect data and the Statistical Package for Social Sciences was utilized to analyze data and test hypotheses. The study found that there is a statistical difference between the responses of the two samples of the study, and it concluded a set of recommendations, which are hoped to help legislators in strengthening and developing the forensic accounting profession in Jordan.

• Analytical Science and Technology
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• v.36 no.2
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• pp.80-88
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• 2023

Fingerprints play a crucial role in the identification of potential suspects in criminal cases. However, determining the actual time, i.e., the time at which the fingermark was deposited, is challenging. Herein, we investigated the persistence and aging of fingerprints over time by observing the time evolution of latent fingerprints on a polystyrene box stored in a dark room. Fingerprint samples that were stored for up to two years could be detected with maximum accuracy using a black iron-oxide-based emulsion (black emulsion). To estimate the time of fingerprint deposition, fingerprint aging was studied by analyzing the lipid components of the fingerprints after their development. Cholesterol and squalene were selected as indicators of fingerprint aging, and their ratio was estimated to assess aging. In the case of fingerprint samples stored in a dark room for up to one month after deposition, the cholesterol/squalene ratio was approximately 0.01; it increased gradually to ≥ 0.1 over six months. A substantial reduction in the levels of cholesterol and squalene from the initial levels was also noted. Cholesterol and squalene were not detected after one year of storage. Thus, the extent of aging could be determined by analyzing the aging indicators for up to six months. Two cases that could cause error in the estimation of the fingerprint deposition time, namely, heating of the fingerprint sample before development and storage of the developed fingerprints in a dark room, were also investigated.

• The Journal of Korean Institute of Communications and Information Sciences
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• v.33 no.6C
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• pp.512-519
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• 2008

The proof of a cellular phone used to a crime important data of a criminal investigation and legal judgment become. A lot of on a process use the file format that do not become that is kind of various cellular phones and model pipe, and collect criminal proof, and to analyze be difficult. Also, standardization is not made, and can be adopted on procedures from confiscation search processes regarding a cellular phone to integrity extractions of Forensic data in courts in the confiscation criminal investigation spots. Standardize confiscation search procedures of a cellular phone at these papers. Use a radio waves interception envelope and radio waves interception device for a movement which a security does integrity of criminal on-site cellular phone confiscation search data by standard procedures, and was devoted to. Analyze corroborative facts of a cellular phone seized, and verify integrity, and present problems regarding cellular phone confiscation search procedures and measures, and will contribute in development of Mobile Forensic through integrity damage experiment.

• Analytical Science and Technology
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• v.36 no.6
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• pp.324-331
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• 2023

Latent fingerprints on wet paper cannot be developed using amino acid reaction reagents. Therefore, physical developer (PD) or lipid staining reagents like oil red O (ORO) should be utilized. However, ORO is not very effective in developing fingerprints that are older than approximately 4 weeks. On the other hand, PD performs well in developing older fingerprints, but it cannot do so for relatively fresh fingerprints. Additionally, PD has the disadvantage of taking a long time to develop fingerprints. In this study, in order to overcome the limitations of PD, we attempted to increase its reactivity by applying Ag-PD, which involves depositing silver onto paper using vacuum metal deposition (VMD), and compared this with fingerprints developed using ORO and PD. As a result, Ag-PD showed superior fingerprint development compared to ORO and PD on wet paper stored for 2~8 weeks, and the fingerprint development time for PD was significantly reduced to 90~150 seconds.

• Analytical Science and Technology
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• v.13 no.2
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• pp.250-257
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• 2000

Paint, fiber and dye which play a critcal role in proving the relationship between a suspect and a victim or a crime scene, are one of the most frequently encountered trace evidences at a forensic laboratory, however, in usual, because of infinitesimally small sizes of forensic samples, investigation of the spectroscopic characteristics of such samples is becomming more and more prevalent in forensic science as a non-destructive method. In this study, transmittance/reflectance profiles at ultraviolet-visible region (240-780nm), were investigated by UV/visible microspectro- photometer and used to analyze the spectral characteristics of different types of 14 microfibers, 12 inks of four colors and 44 automotive paints of two colors. Good results for discrimination were given from spectra of these samples due to the characteristic bands in uv/vis region, respectively.

• Analytical Science and Technology
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• v.13 no.1
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• pp.101-107
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• 2000

The automotive paints could be generally differentiated by color, layer sequence and chemistry of the paint layers comprising each of the topcoat and the primer system. The successful identification of hit-andrun a and traffic accidental vehicles from evidential paint fiagments is greatly facilitated with a comprehensive laboratory collection of reference paint samples and the technique for direct analysis without sample preparation. The Pyrolysis-Gas Chromatography(PGC) is a precise and reliable method for performing both quantitative and qualitative analysis of polymeric materials and forensic samples. Our Forensic Laboratory is conducting the examination and identification of 73 reference paint samples; 4 colors of each domestic automotive make that is popular in Korea, by Curie Point Pyrolyzer(JHP-3) and GC with capillary column(ultra alloy-5). This method can be used not only to compare paint traces with their suspected sources, but also to identify the type, make and model of the automotive car.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2010.10a
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• pp.235-239
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• 2010

Use of mobile phones reached saturation point, the recent use of the iPhone, including the Smart Phone is increasing rapidly. How to extract forensic data from current mobile phones and SYN, JTAG, Revolving There are three ways. Mobile phone and Smart Phone, but the technology and how to use forensic data because of the difference must have different extraction methods. In this paper, in the Smart Phone will study how to extract forensic data. Commonly used in the Google Android Smart Phone and Windows Mobile Smart Phone OS in the specification and analysis for analysis, the data analysis. Also, Google Android and Windows Mobile Smart Phone to extract forensic data to generate evidence. The present study tested the Mobile Smart Phone technology research will contribute to the development of forensic techniques.

• Proceedings of the Korean Institute of Information and Commucation Sciences Conference
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• 2009.10a
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• pp.387-390
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• 2009

Digital devices that apply Ubiquitous-IT Convergence in ship manufacture are used as ship automation device. Need sailing data recording of ship black box that equip integrity and consecutiveness as legal confesser fare that inquire responsibility whereabouts of disaster such as fire of ship. It is research that create Forensic data from ship black box using Multidimensional networking that use ZigBee radio short distance communications division Wireless LAN with short distance RFID sensor that is used in ship in this treatise, UWB communication, GPS and artificial satellite. Sailing recording of shipping that is recorded to black box is transmited, and stores doubly by real time on ship insurance company and ship administration recording membrane using SHA-1 hash function and secure consecutiveness and integrity as Forensic data through artificial satellite encoding by 3DES 1024bit.

• Korean Journal of Clinical Laboratory Science
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• v.56 no.1
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• pp.99-103
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• 2024

Previous artificial latent fingerprint solution has shown unsatisfactory results. Therefore, in this study, we developed an artificial latent fingerprint solution close to the actual fingerprint composition by improving the lipid composition. We mixed lipid solution with amino acid solution at v/v ratios as follows: 2:3, 1:4, 1:5, 1:8, 1:10, 1:20. We then dropped the same amount of each proportion of artificial latent fingerprint solution on porous paper and non-porous slide glass. Subsequently, each sample was treated with Oil red O, Cyanoacrylate fuming and Basic yellow 40 staining. As the concentration of lipids decreased, the output also decreased. Both types of surfaces and all concentrations were visually confirmed very well. In addition, the reactivity to lipids was significantly higher compared to the previous artificial latent fingerprint solution. Furthermore, for the quantitative evaluation, it is necessary to conduct additional research on the printing of the artificial latent fingerprint solution.

• Analytical Science and Technology
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• v.29 no.2
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• pp.73-78
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• 2016

Hydrogen cyanide (HCN) is an extremely toxic gas frequently produced during the incineration of plastics, such as acrylonitrile-butadiene-styrene (ABS). A victim of a fire who has inhaled smoke could have cyanide in the blood. Therefore, cyanide could be a good marker for a post-mortem examination of a fire as well as carboxyhemoglobine (COHb) test of blood samples. For a particular fire case, a burned body with a suicide note was found inside a burned vehicle. Even though the COHb value is conclusive evidence, measuring the COHb for denatured blood might be difficult due to severe thermal denaturation or the formation of methemoglobin (MetHb). To overcome this difficulty, cyanide could be used as an indicator when investigating the death of a fire victim. In this study, gas chromatography/mass spectrometry (GC/MS) was adopted to measure the levels of cyanide in the blood through derivatization with pentafluorobenzyl bromide (PFBBr) under cation surfactant by scan and SIM mode. The concentration of cyanide in the blood of heart blood and brain of the victim was found to be 0.36 µg/mL and 1.20 µg/mL respectively, which was higher than the average value (0.041 µg/mL) found in the blood of 14 people who smoked.