Abstract: This paper explores the effectiveness of machine
learning techniques in detecting firms that issue fraudulent financial
statements (FFS) and deals with the identification of factors
associated to FFS. To this end, a number of experiments have been
conducted using representative learning algorithms, which were
trained using a data set of 164 fraud and non-fraud Greek firms in the
recent period 2001-2002. The decision of which particular method to
choose is a complicated problem. A good alternative to choosing
only one method is to create a hybrid forecasting system
incorporating a number of possible solution methods as components
(an ensemble of classifiers). For this purpose, we have implemented
a hybrid decision support system that combines the representative
algorithms using a stacking variant methodology and achieves better
performance than any examined simple and ensemble method. To
sum up, this study indicates that the investigation of financial
information can be used in the identification of FFS and underline the
importance of financial ratios.
Abstract: The spatial variation in plant species associated with intercropping is intended to reduce resource competition between species and increase yield potential. A field experiment was carried out on corn (Zea mays L.) and soybean (Glycine max L.) intercropping in a replacement series experiment with weed contamination consist of: weed free, infestation of redroot pigweed, infestation of jimsonweed and simultaneous infestation of redroot pigweed and jimsonweed in Karaj, Iran during 2007 growing season. The experimental design was a randomized complete block in factorial experiment with replicated thrice. Significant (P≤0.05) differences were observed in yield in intercropping. Corn yield was higher in intercropping, but soybean yield was significantly reduced by corn when intercropped. However, total productivity and land use efficiency were high under the intercropping system even in contamination of either species of weeds. Aggressivity of corn relative to soybean revealed the greater competitive ability of corn than soybean. Land equivalent ratio (LER) more than 1 in all treatments attributed to intercropping advantages and was highest in 50: 50 (corn/soybean) in weed free. These findings suggest that intercropping corn and soybean increase total productivity per unit area and improve land use efficiency. Considering the experimental findings, corn-soybean intercropping (50:50) may be recommended for yield advantage, more efficient utilization of resources, and weed suppression as a biological control.
Abstract: Autism Spectrum Disorder (ASD) is a pervasive developmental disorder which affects individuals with varying degrees of impairment. Currently, there has been ample research done in serious game for autism children. Although serious games are traditionally associated with software developments, developing them in the autism field involves studying the associated technology and paying attention to aspects related to interaction with the game. Serious Games for autism cover matters related to education, therapy for communication, psychomotor treatment and social behavior enhancement. In this paper, a systematic review sets out the lines of development and research currently being conducted into serious games which pursue some form of benefit in the field of autism. This paper includes a literature review of relevant serious game developments since in year 2007 and examines new trends.
Abstract: Most Decision Support Systems (DSS) for waste
management (WM) constructed are not widely marketed and lack
practical applications. This is due to the number of variables and
complexity of the mathematical models which include the
assumptions and constraints required in decision making. The
approach made by many researchers in DSS modelling is to isolate a
few key factors that have a significant influence to the DSS. This
segmented approach does not provide a thorough understanding of
the complex relationships of the many elements involved. The
various elements in constructing the DSS must be integrated and
optimized in order to produce a viable model that is marketable and
has practical application. The DSS model used in assisting decision
makers should be integrated with GIS, able to give robust prediction
despite the inherent uncertainties of waste generation and the plethora
of waste characteristics, and gives optimal allocation of waste stream
for recycling, incineration, landfill and composting.
Abstract: Mathematical programming has been applied to various
problems. For many actual problems, the assumption that the parameters
involved are deterministic known data is often unjustified. In
such cases, these data contain uncertainty and are thus represented
as random variables, since they represent information about the
future. Decision-making under uncertainty involves potential risk.
Stochastic programming is a commonly used method for optimization
under uncertainty. A stochastic programming problem with recourse
is referred to as a two-stage stochastic problem. In this study, we
consider a stochastic programming problem with simple integer
recourse in which the value of the recourse variable is restricted to a
multiple of a nonnegative integer. The algorithm of a dynamic slope
scaling procedure for solving this problem is developed by using a
property of the expected recourse function. Numerical experiments
demonstrate that the proposed algorithm is quite efficient. The
stochastic programming model defined in this paper is quite useful
for a variety of design and operational problems.
Abstract: In this paper, we discuss the paradigm shift in bank
capital from the “gone concern" to the “going concern" mindset. We
then propose a methodology for pricing a product of this shift called
Contingent Capital Notes (“CoCos"). The Merton Model can
determine a price for credit risk by using the firm-s equity value as a
call option on those assets. Our pricing methodology for CoCos also
uses the credit spread implied by the Merton Model in a subsequent
derivative form created by John Hull et al . Here, a market implied
asset volatility is calculated by using observed market CDS spreads.
This implied asset volatility is then used to estimate the probability of
triggering a predetermined “contingency event" given the distanceto-
trigger (DTT). The paper then investigates the effect of varying
DTTs and recovery assumptions on the CoCo yield. We conclude
with an investment rationale.
Abstract: While many studies have conducted the achievement
gap between groups of students in school districts, few studies have
utilized resilience research to investigate achievement gaps within
classrooms. This paper aims to summarize and discuss some recent
studies Waxman, Padr├│n, and their colleagues conducted, in which
they examined learning environment differences between resilient
and nonresilient students in reading and mathematics classrooms.
The classes consist of predominantly Hispanic elementary school
students from low-income families. These studies all incorporated
learning environment questionnaires and systematic observation
methods. Significant differences were found between resilient and
nonresilient students on their classroom learning environments and
classroom behaviors. The observation results indicate that the amount
and quality of teacher and student academic interaction are two of the
most influential variables that promote student outcomes. This paper
concludes by suggesting the following teacher practices to promote
resiliency in schools: (a) using feedback from classroom observation
and learning environment measures, (b) employing explicit teaching
practices; and (c) understanding students on a social and personal
level.
Abstract: In this cyber age, the job market has been rapidly transforming and being digitalized. Submitting a paper-based curriculum vitae (CV) nowadays does not grant a job seeker a high employability rate. This paper calls for attention on the creation of mobile Curriculum Vitae or m-CV (http://mcurriculumvitae. blogspot.com), a sample of an individual CV developed using weblog, which can enhance the job hunter especially fresh graduate-s higher marketability rate. This study is designed to identify the perceptions held by Malaysian university students regarding m-CV grounded on a modified Technology Acceptance Model (TAM). It measures the strength and the direction of relationships among three major variables – Perceived Ease of Use (PEOU), Perceived Usefulness (PU) and Behavioral Intention (BI) to use. The finding shows that university students generally accepted adopting m-CV since they perceived m-CV to be more useful rather than easy to use. Additionally, this study has confirmed TAM to be a useful theoretical model in helping to understand and explain the behavioral intention to use Web 2.0 application-weblog publishing their CV. The result of the study has underlined another significant positive value of using weblog to create personal CV. Further research of m-CV has been highlighted in this paper.
Abstract: Many exist studies always use Markov decision
processes (MDPs) in modeling optimal route choice in
stochastic, time-varying networks. However, taking many
variable traffic data and transforming them into optimal route
decision is a computational challenge by employing MDPs in
real transportation networks. In this paper we model finite
horizon MDPs using directed hypergraphs. It is shown that the
problem of route choice in stochastic, time-varying networks
can be formulated as a minimum cost hyperpath problem, and
it also can be solved in linear time. We finally demonstrate the
significant computational advantages of the introduced
methods.
Abstract: Small cracks or chips of a product appear very
frequently in the course of continuous production of an automatic
press process system. These phenomena become the cause of not only
defective product but also damage of a press mold. In order to solve
this problem AE system was introduced. AE system was expected to
be very effective to real time detection of the defective product and to
prevention of the damage of the press molds.
In this study, for pick and analysis of AE signals generated from the
press process, AE sensors/pre-amplifier/analysis and processing board
were used as frequently found in the other similar cases. For analysis
and processing the AE signals picked in real time from the good or bad
products, specialized software called cdm8 was used. As a result of
this work it was conformed that intensity and shape of the various AE
signals differ depending on the weight and thickness of metal sheet
and process type.
Abstract: The objective of this paper was to designing a
ventilation system to enhance the performance of roof solar collector
(RSC) for reducing heat accumulation inside the house. The RSC has
1.8 m2 surface area made of CPAC monier roof tiles on the upper part
and gypsum board on the lower part. The space between CPAC
monier and gypsum board was fixed at 14 cm.
Ventilation system of modified roof solar collector (modified
RSC) consists of 9 tubes of 0.15m diameter and installed in the
lower part of RSC. Experimental result showed that the temperature
of the room, and attic temperature. The average temperature
reduction of room of house used modified RSC is about 2oC. and the
percentage of room temperature reduction varied between 0 to 10%.
Therefore, modified RSC is an interesting option in the sense that it
promotes solar energy and conserve energy.
Abstract: The main objective of this paper is to contribute the
existing knowledge transfer and IT Outsourcing literature
specifically in the context of Malaysia by reviewing the current
practices of e-government IT outsourcing in Malaysia including the
issues and challenges faced by the public agencies in transferring the
knowledge during the engagement. This paper discusses various
factors and different theoretical model of knowledge transfer starting
from the traditional model to the recent model suggested by the
scholars. The present paper attempts to align organizational
knowledge from the knowledge-based view (KBV) and
organizational learning (OL) lens. This review could help shape the
direction of both future theoretical and empirical studies on inter-firm
knowledge transfer specifically on how KBV and OL perspectives
could play significant role in explaining the complex relationships
between the client and vendor in inter-firm knowledge transfer and
the role of organizational management information system and
Transactive Memory System (TMS) to facilitate the organizational
knowledge transferring process. Conclusion is drawn and further
research is suggested.
Abstract: Long term rainfall analysis and prediction is a
challenging task especially in the modern world where the impact of
global warming is creating complications in environmental issues.
These factors which are data intensive require high performance
computational modeling for accurate prediction. This research paper
describes a prototype which is designed and developed on grid
environment using a number of coupled software infrastructural
building blocks. This grid enabled system provides the demanding
computational power, efficiency, resources, user-friendly interface,
secured job submission and high throughput. The results obtained
using sequential execution and grid enabled execution shows that
computational performance has enhanced among 36% to 75%, for
decade of climate parameters. Large variation in performance can be
attributed to varying degree of computational resources available for
job execution.
Grid Computing enables the dynamic runtime selection, sharing
and aggregation of distributed and autonomous resources which plays
an important role not only in business, but also in scientific
implications and social surroundings. This research paper attempts to
explore the grid enabled computing capabilities on weather indices
from HOAPS data for climate impact modeling and change
detection.
Abstract: An end-member selection method for spectral unmixing that is based on Particle Swarm Optimization (PSO) is developed in this paper. The algorithm uses the K-means clustering algorithm and a method of dynamic selection of end-members subsets to find the appropriate set of end-members for a given set of multispectral images. The proposed algorithm has been successfully applied to test image sets from various platforms such as LANDSAT 5 MSS and NOAA's AVHRR. The experimental results of the proposed algorithm are encouraging. The influence of different values of the algorithm control parameters on performance is studied. Furthermore, the performance of different versions of PSO is also investigated.
Abstract: The Mobile Ad-hoc Network (MANET) is a collection of self-configuring and rapidly deployed mobile nodes (routers) without any central infrastructure. Routing is one of the potential issues. Many routing protocols are reported but it is difficult to decide which one is best in all scenarios. In this paper on demand routing protocols DSR and DYMO based on IEEE 802.11 DCF MAC protocol are examined and characteristic summary of these routing protocols is presented. Their performance is analyzed and compared on performance measuring metrics throughput, dropped packets due to non availability of routes, duplicate RREQ generated for route discovery and normalized routing load by varying CBR data traffic load using QualNet 5.0.2 network simulator.
Abstract: Data envelopment analysis (DEA) has gained great popularity in environmental performance measurement because it can provide a synthetic standardized environmental performance index when pollutants are suitably incorporated into the traditional DEA framework. Since some of the environmental performance indicators cannot be controlled by companies managers, it is necessary to develop the model in a way that it could be applied when discretionary and/or non-discretionary factors were involved. In this paper, we present a semi-radial DEA approach to measuring environmental performance, which consists of non-discretionary factors. The model, then, has been applied on a real case.
Abstract: In the automotive industry test drives are being conducted
during the development of new vehicle models or as a part of
quality assurance of series-production vehicles. The communication
on the in-vehicle network, data from external sensors, or internal
data from the electronic control units is recorded by automotive
data loggers during the test drives. The recordings are used for fault
analysis. Since the resulting data volume is tremendous, manually
analysing each recording in great detail is not feasible.
This paper proposes to use machine learning to support domainexperts
by preventing them from contemplating irrelevant data and
rather pointing them to the relevant parts in the recordings. The
underlying idea is to learn the normal behaviour from available
recordings, i.e. a training set, and then to autonomously detect
unexpected deviations and report them as anomalies.
The one-class support vector machine “support vector data description”
is utilised to calculate distances of feature vectors. SVDDSUBSEQ
is proposed as a novel approach, allowing to classify subsequences
in multivariate time series data. The approach allows to
detect unexpected faults without modelling effort as is shown with
experimental results on recordings from test drives.
Abstract: The trends of design and development of information systems have undergone a variety of ongoing phases and stages. These variations have been evolved due to brisk changes in user requirements and business needs. To meet these requirements and needs, a flexible and agile business solution was required to come up with the latest business trends and styles. Another obstacle in agility of information systems was typically different treatment of same diseases of two patients: business processes and information services. After the emergence of information technology, the business processes and information systems have become counterparts. But these two business halves have been treated under totally different standards. There is need to streamline the boundaries of these both pillars that are equally sharing information system's burdens and liabilities. In last decade, the object orientation has evolved into one of the major solutions for modern business needs and now, SOA is the solution to shift business on ranks of electronic platform. BPM is another modern business solution that assists to regularize optimization of business processes. This paper discusses how object orientation can be conformed to incorporate or embed SOA in BPM for improved information systems.
Abstract: With the advent of inexpensive 32 bit floating point digital signal processor-s availability in market, many computationally intensive algorithms such as Kalman filter becomes feasible to implement in real time. Dynamic simulation of a self excited DC motor using second order state variable model and implementation of Kalman Filter in a floating point DSP TMS320C6713 is presented in this paper with an objective to introduce and implement such an algorithm, for beginners. A fractional hp DC motor is simulated in both Matlab® and DSP and the results are included. A step by step approach for simulation of DC motor in Matlab® and “C" routines in CC Studio® is also given. CC studio® project file details and environmental setting requirements are addressed. This tutorial can be used with 6713 DSK, which is based on floating point DSP and CC Studio either in hardware mode or in simulation mode.
Abstract: The aim of this paper is to adopt a compromise ratio (CR) methodology for fuzzy multi-attribute single-expert decision making proble. In this paper, the rating of each alternative has been described by linguistic terms, which can be expressed as triangular fuzzy numbers. The compromise ratio method for fuzzy multi-attribute single expert decision making has been considered here by taking the ranking index based on the concept that the chosen alternative should be as close as possible to the ideal solution and as far away as possible from the negative-ideal solution simultaneously. From logical point of view, the distance between two triangular fuzzy numbers also is a fuzzy number, not a crisp value. Therefore a fuzzy distance measure, which is itself a fuzzy number, has been used here to calculate the difference between two triangular fuzzy numbers. Now in this paper, with the help of this fuzzy distance measure, it has been shown that the compromise ratio is a fuzzy number and this eases the problem of the decision maker to take the decision. The computation principle and the procedure of the compromise ratio method have been described in detail in this paper. A comparative analysis of the compromise ratio method previously proposed [1] and the newly adopted method have been illustrated with two numerical examples.