Abstract
This document discusses the status of research on detection and prevention of financial fraud undertaken as part of the IST European Commission funded FF POIROT (Financial Fraud Prevention Oriented Information Resources using Ontology Technology) project, and in particular the interplay of, and tension between, modelling factual and legal aspects of a case.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Similar content being viewed by others
References
Alonso, J.L., Carranza, C., Castells, P., Foncillas, B., Lara, R., Rico, M.: Semantic Web Technologies for Economic and Financial Information Management (2003), http://nets.ii.uam.es/%7Eaniceto/publications/iswc03-poster.pdf
Breuker, J.A., Winkels, R.: Use and Reuse of Legal Ontologies in Knowledge Engineering and Information Management. In: Proceedings of The ICAIL Workshop on Legal Ontologies, ICAIL-2003, Edinburgh (2003)
Breuker, J.A., Boer, A.: Developing Ontologies for Legal Information Serving and Management. In: Proceedings of the EKAW Workshop on Knowledge Management through Corporate Semantics Webs, EKAW-2002, Siguenza, Spain (2002)
Breuker, J., Elhag, L., Petkov, E., Winkels, R.: Ontologies for legal information serving and knowledge management. In: Bench-Capon, T., Daskalopulu, A., Winkels, R. (eds.) Legal Knowledge and Information Systems. IOS Press, Amsterdam (2002)
Guarino, N.: Formal Ontology in Information Systems. In: Guarino, N. (ed.) Formal Ontology in Information Systems, pp. 3–15. IOS, Amsterdam (1998)
Graham, J.A.: The Cybersecurities’ Notion of Targeting in General Private International Law. Cyberbanking & Law (2003)
Geerts, G.: The Timeless Way of Building Accounting Information Systems. In: OOPSLA Workshop on Business Object Design and Implementation, Atlanta, Georgia (1997)
Gertzenstein, D.A.: An Object Oriented Framework for Business Systems Based on the REA Pattern (2003), http://mysite.verizon.net/agertzen/REAFramework.pdf
Leary, R., Vandenberghe, W., Zeleznikow, J.: Towards a Financial Fraud Ontology; A Legal Modeling Approach. In: ICAIL Workshop on Legal Ontologies, ICAIL-2003, Edinburgh (2003)
McCarthy, W.E.: The REA accounting model: a generalized framework for accounting systems in a shared data environment. The Accounting Review 57, 554–578 (1982)
McCarthy, W.E., Geerts, G.: The Ontological Foundation of REA Enterprise Information Systems (2000), http://www.msu.edu/user/mccarth4/rea-ontology/index.htm
McCarthy, W.E., Geerts, G.: An Ontological Analysis of the Economic Primitives of the Extended-REA Enterprise Information Architecture. The International Journal of Accounting Information Systems 3, 1–16 (2002)
Schum, D.A.: Evidential Foundations of Probabilistic Reasoning. Wylie (1994)
Sheptycki, J.: Policing the Virtual Launderette. In: Sheptycki, J. (ed.) Money Laundering, New Technology and Global Governance, Routledge, London (2000)
SUMO: Financial Ontology (2004), available at http://ontology.teknowledge.com/
Sure, Y., Lau, T.: Introducing Ontology-based Skills Management at a large Insurance Company. In: Modellierung, Modellierung in der Praxis - Modellierung für die Praxis, Tutzing, pp. 123–134 (2002)
Twining, W.: Rethinking Evidence. Oxford (1990)
Valente, A., Breuker, J.A., Brouwer, P.W.: Legal Modeling and Automated Reasoning with ON-LINE. International Journal of Human Computer Studies 51, 1079–1126 (1999)
Vandenberghe, W., Schafer, B., Kingston, J.: Light Ontologies for Heavy Criminals? Ontological Modelling and Fraud Investigation in the EU IFOMIS Report 4, 23–33 (2003)
Van Kralingen, R.W.: A Conceptual Frame-based Ontology for Law. In: Proceedings of The First International Workshop on Legal Ontologies, University of Melbourne (1997)
Visser, P.R.S., van Kralingen, R.W., Bench-Capon, T.J.M.: A Method for the Development of Legal Knowledge Systems. In: Proceedings of ICAIL1997, Melbourne (1997)
Wigmore, J.H.: A Panorama of the World’s Legal Systems. Washington Law Book Company, Washington (1928)
Wigmore, J.H.: The Science of Judicial Proof: as Given by Logic, Psychology, and General Experience and Illustrated in Judicial Trials. Little, Brown, Boston (1937)
Zweigert, K., Koetz, H.: An Introduction to Comparative Law (transl. Weir). Clarendon, Oxford (1987)
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2005 Springer-Verlag Berlin Heidelberg
About this chapter
Cite this chapter
Kingston, J., Schafer, B., Vandenberghe, W. (2005). No Model Behaviour: Ontologies for Fraud Detection. In: Benjamins, V.R., Casanovas, P., Breuker, J., Gangemi, A. (eds) Law and the Semantic Web. Lecture Notes in Computer Science(), vol 3369. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-32253-5_15
Download citation
DOI: https://doi.org/10.1007/978-3-540-32253-5_15
Publisher Name: Springer, Berlin, Heidelberg
Print ISBN: 978-3-540-25063-0
Online ISBN: 978-3-540-32253-5
eBook Packages: Computer ScienceComputer Science (R0)