Forecasting Fraudulent Financial Statements using Data Mining

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.

Health Care Ethics in Vulnerable Populations: Clinical Research through the Patient's Eyes

Chronic conditions carry with them strong emotions and often lead to charged relationships between patients and their health providers and, by extension, patients and health researchers. Persons are both autonomous and relational and a purely cognitive model of autonomy neglects the social and relational basis of chronic illness. Ensuring genuine informed consent in research requires a thorough understanding of how participants perceive a study and their reasons for participation. Surveys may not capture the complexities of reasoning that underlies study participation. Contradictory reasons for participation, for instance an initial claim of altruism as rationale and a subsequent claim of personal benefit (therapeutic misconception), affect the quality of informed consent. Individuals apply principles through the filter of personal values and lived experience. Authentic autonomy, and hence authentic consent to research, occurs within the context of patients- unique life narratives and illness experiences.

Numerical and Experimental Stress Analysis of Stiffened Cylindrical Composite Shell under Transverse end Load

Grid composite structures have many applications in aerospace industry in which deal with transverse loadings abundantly. In present paper a stiffened composite cylindrical shell with clamped-free boundary condition under transverse end load experimentally and numerically was studied. Some electrical strain gauges were employed to measure the strains. Also a finite element analysis was done for validation of experimental result. The FEM software used was ANSYS11. In addition, the results between stiffened composite shell and unstiffened composite shell were compared. It was observed that intersection of two stiffeners has an important effect in decrease of stress in the shell. Fairly good agreements were observed between the numerical and the measured results. According to recent studies about grid composite structures, it should be noted that any investigation like this research has not been reported.

An Integrative Bayesian Approach to Supporting the Prediction of Protein-Protein Interactions: A Case Study in Human Heart Failure

Recent years have seen a growing trend towards the integration of multiple information sources to support large-scale prediction of protein-protein interaction (PPI) networks in model organisms. Despite advances in computational approaches, the combination of multiple “omic" datasets representing the same type of data, e.g. different gene expression datasets, has not been rigorously studied. Furthermore, there is a need to further investigate the inference capability of powerful approaches, such as fullyconnected Bayesian networks, in the context of the prediction of PPI networks. This paper addresses these limitations by proposing a Bayesian approach to integrate multiple datasets, some of which encode the same type of “omic" data to support the identification of PPI networks. The case study reported involved the combination of three gene expression datasets relevant to human heart failure (HF). In comparison with two traditional methods, Naive Bayesian and maximum likelihood ratio approaches, the proposed technique can accurately identify known PPI and can be applied to infer potentially novel interactions.

Industrial Development, Environment And Occupational Problems: The Case Of Iran

There are three distinct stages in the evolution of economic thought, namely: 1. in the first stage, the major concern was to accelerate economic growth with increased availability of material goods, especially in developing economies with very low living standards, because poverty eradication meant faster economic growth. 2. in the second stage, economists made distinction between growth and development. Development was seen as going beyond economic growth, and bringing certain changes in the structure of the economy with more equitable distribution of the benefits of growth, with the growth coming automatic and sustained. 3. the third stage is now reached. Our concern is now with “sustainable development", that is, development not only for the present but also of the future. Thus the focus changed from “sustained growth" to “sustained development". Sustained development brings to the fore the long term relationship between the ecology and economic development. Since the creation of UNEP in 1972 it has worked for development without destruction for environmentally sound and sustained development. It was realised that the environment cannot be viewed in a vaccum, it is not separate from development, nor is it competing. It suggested for the integration of the environment with development whereby ecological factors enter development planning, socio-economic policies, cost-benefit analysis, trade, technology transfer, waste management, educational and other specific areas. Industrialisation has contributed to the growth of economy of several countries. It has improved the standards of living of its people and provided benefits to the society. It has also created in the process great environmental problems like climate change, forest destruction and denudation, soil erosion and desertification etc. On the other hand, industry has provided jobs and improved the prospects of wealth for the industrialists. The working class communities had to simply put up with the high levels of pollution in order to keep up their jobs and also to save their income. There are many roots of the environmental problem. They may be political, economic, cultural and technological conditions of the modern society. The experts concede that industrial growth lies somewhere close to the heart of the matter. Therefore, the objective of this paper is not to document all roots of an environmental crisis but rather to discuss the effects of industrial growth and development. We have come to the conclusion that although public intervention is often unnecessary to ensure that perfectly competitive markets will function in society-s best interests, such intervention is necessary when firms or consumers pollute.

Closing the Achievement Gap Within Reading and Mathematics Classrooms by Fostering Hispanic Students- Educational Resilience

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.

Emotional Intelligence and Retention: The Moderating Role of Job Involvement

The main aim of the current study was to examine the effect of emotional intelligence on retention. The study also aimed at analyzing the role of job involvement, as a moderator, in the effect of emotional intelligence on retention. Using data gathered from 241 employees working with hotels and tourism corporations listed in Amman Stock Exchange in Jordan, emotional intelligence, job involvement and retention were measured. Hierarchical regression analyses were used to test the three main hypotheses. Results indicated that retention was related to emotional intelligence. Moreover, the study yielded support for the claim that job involvement had a moderating effect on the relationship between emotional intelligence and retention.

Autonomously Determining the Parameters for SVDD with RBF Kernel from a One-Class Training Set

The one-class support vector machine “support vector data description” (SVDD) is an ideal approach for anomaly or outlier detection. However, for the applicability of SVDD in real-world applications, the ease of use is crucial. The results of SVDD are massively determined by the choice of the regularisation parameter C and the kernel parameter  of the widely used RBF kernel. While for two-class SVMs the parameters can be tuned using cross-validation based on the confusion matrix, for a one-class SVM this is not possible, because only true positives and false negatives can occur during training. This paper proposes an approach to find the optimal set of parameters for SVDD solely based on a training set from one class and without any user parameterisation. Results on artificial and real data sets are presented, underpinning the usefulness of the approach.

Off-Line Hand Written Thai Character Recognition using Ant-Miner Algorithm

Much research into handwritten Thai character recognition have been proposed, such as comparing heads of characters, Fuzzy logic and structure trees, etc. This paper presents a system of handwritten Thai character recognition, which is based on the Ant-minor algorithm (data mining based on Ant colony optimization). Zoning is initially used to determine each character. Then three distinct features (also called attributes) of each character in each zone are extracted. The attributes are Head zone, End point, and Feature code. All attributes are used for construct the classification rules by an Ant-miner algorithm in order to classify 112 Thai characters. For this experiment, the Ant-miner algorithm is adapted, with a small change to increase the recognition rate. The result of this experiment is a 97% recognition rate of the training set (11200 characters) and 82.7% recognition rate of unseen data test (22400 characters).

An Experimental Method for Measuring Clamping Force in Bolted Connections and Effect of Bolt Threads Lubrication on Its Value

In this paper, the details of an experimental method to measure the clamping force value at bolted connections due to application of wrenching torque to tighten the nut have been presented. A simplified bolted joint including a holed plate with a single bolt was considered to carry out the experiments. This method was designed based on Hooke-s law by measuring compressive axial strain of a steel bush placed between the nut and the plate. In the experimental procedure, the values of clamping force were calculated for seven different levels of applied torque, and this process was repeated three times for each level of the torque. Moreover, the effect of lubrication of threads on the clamping value was studied using the same method. In both conditions (dry and lubricated threads), relation between the torque and the clamping force have been displayed in graphs.

Identification of Binding Proteins That Interact with BVDV E2 Protein in Bovine Trophoblast Cell

Bovine viral diarrhea virus (BVDV) can cause lifelong persistent infection. One reason for the phenomena is attributed to BVDV infection to placenta tissue. However the mechanisms that BVDV invades into placenta tissue remain unclear. To clarify the molecular mechanisms, we investigated the possible means that BVDV entered into bovine trophoblast cells (TPC). Yeast two-hybrid system was used to identify proteins extracted from TPC, which interact with BVDV envelope glycoprotein E2. A PGbkt7-E2 yeast expression vector and TPC cDNA library were constructed. Through two rounds of screening, three positive clones were identified. Sequencing analysis indicated that all the three positive clones encoded the same protein clathrin. Physical interaction between clathrin and BVDV E2 protein was further confirmed by coimmunoprecipitation experiments. This result suggested that the clathrin might play a critical role in the process of BVDV entry into placenta tissue and might be a novel antiviral target for preventing BVDV infection.

Near-Field Robust Adaptive Beamforming Based on Worst-Case Performance Optimization

The performance of adaptive beamforming degrades substantially in the presence of steering vector mismatches. This degradation is especially severe in the near-field, for the 3-dimensional source location is more difficult to estimate than the 2-dimensional direction of arrival in far-field cases. As a solution, a novel approach of near-field robust adaptive beamforming (RABF) is proposed in this paper. It is a natural extension of the traditional far-field RABF and belongs to the class of diagonal loading approaches, with the loading level determined based on worst-case performance optimization. However, different from the methods solving the optimal loading by iteration, it suggests here a simple closed-form solution after some approximations, and consequently, the optimal weight vector can be expressed in a closed form. Besides simplicity and low computational cost, the proposed approach reveals how different factors affect the optimal loading as well as the weight vector. Its excellent performance in the near-field is confirmed via a number of numerical examples.

Neural Network Control of a Biped Robot Model with Composite Adaptation Low

this paper presents a novel neural network controller with composite adaptation low to improve the trajectory tracking problems of biped robots comparing with classical controller. The biped model has 5_link and 6 degrees of freedom and actuated by Plated Pneumatic Artificial Muscle, which have a very high power to weight ratio and it has large stoke compared to similar actuators. The proposed controller employ a stable neural network in to approximate unknown nonlinear functions in the robot dynamics, thereby overcoming some limitation of conventional controllers such as PD or adaptive controllers and guarantee good performance. This NN controller significantly improve the accuracy requirements by retraining the basic PD/PID loop, but adding an inner adaptive loop that allows the controller to learn unknown parameters such as friction coefficient, therefore improving tracking accuracy. Simulation results plus graphical simulation in virtual reality show that NN controller tracking performance is considerably better than PD controller tracking performance.

Mean Square Exponential Synchronization of Stochastic Neutral Type Chaotic Neural Networks with Mixed Delay

This paper studies the mean square exponential synchronization problem of a class of stochastic neutral type chaotic neural networks with mixed delay. On the Basis of Lyapunov stability theory, some sufficient conditions ensuring the mean square exponential synchronization of two identical chaotic neural networks are obtained by using stochastic analysis and inequality technique. These conditions are expressed in the form of linear matrix inequalities (LMIs), whose feasibility can be easily checked by using Matlab LMI Toolbox. The feedback controller used in this paper is more general than those used in previous literatures. One simulation example is presented to demonstrate the effectiveness of the derived results.

An Anomaly Detection Approach to Detect Unexpected Faults in Recordings from Test Drives

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.

Knowledge Representation and Retrieval in Design Project Memory

Knowledge sharing in general and the contextual access to knowledge in particular, still represent a key challenge in the knowledge management framework. Researchers on semantic web and human machine interface study techniques to enhance this access. For instance, in semantic web, the information retrieval is based on domain ontology. In human machine interface, keeping track of user's activity provides some elements of the context that can guide the access to information. We suggest an approach based on these two key guidelines, whilst avoiding some of their weaknesses. The approach permits a representation of both the context and the design rationale of a project for an efficient access to knowledge. In fact, the method consists of an information retrieval environment that, in the one hand, can infer knowledge, modeled as a semantic network, and on the other hand, is based on the context and the objectives of a specific activity (the design). The environment we defined can also be used to gather similar project elements in order to build classifications of tasks, problems, arguments, etc. produced in a company. These classifications can show the evolution of design strategies in the company.

The Design and Implementation of Classifying Bird Sounds

This Classifying Bird Sounds (chip notes) project-s purpose is to reduce the unwanted noise from recorded bird sound chip notes, design a scheme to detect differences and similarities between recorded chip notes, and classify bird sound chip notes. The technologies of determining the similarities of sound waves have been used in communication, sound engineering and wireless sound applications for many years. Our research is focused on the similarity of chip notes, which are the sounds from different birds. The program we use is generated by Microsoft Cµ.

Chilean Wines Classification based only on Aroma Information

Results of Chilean wine classification based on the information provided by an electronic nose are reported in this paper. The classification scheme consists of two parts; in the first stage, Principal Component Analysis is used as feature extraction method to reduce the dimensionality of the original information. Then, Radial Basis Functions Neural Networks is used as pattern recognition technique to perform the classification. The objective of this study is to classify different Cabernet Sauvignon, Merlot and Carménère wine samples from different years, valleys and vineyards of Chile.

Awareness of Reading Strategies among EFL Learners at Bangkok University

This questionnaire-based study, aimed to measure and compare the awareness of English reading strategies among EFL learners at Bangkok University (BU) classified by their gender, field of study, and English learning experience. Proportional stratified random sampling was employed to formulate a sample of 380 BU students. The data were statistically analyzed in terms of the mean and standard deviation. t-Test analysis was used to find differences in awareness of reading strategies between two groups (-male and female- /-science and social-science students). In addition, one-way analysis of variance (ANOVA) was used to compare reading strategy awareness among BU students with different lengths of English learning experience. The results of this study indicated that the overall awareness of reading strategies of EFL learners at BU was at a high level (ðÑ = 3.60) and that there was no statistically significant difference between males and females, and among students who have different lengths of English learning experience at the significance level of 0.05. However, significant differences among students coming from different fields of study were found at the same level of significance.

Research on Hybrid Neural Network in Intrusion Detection System

This paper presents an intrusion detection system of hybrid neural network model based on RBF and Elman. It is used for anomaly detection and misuse detection. This model has the memory function .It can detect discrete and related aggressive behavior effectively. RBF network is a real-time pattern classifier, and Elman network achieves the memory ability for former event. Based on the hybrid model intrusion detection system uses DARPA data set to do test evaluation. It uses ROC curve to display the test result intuitively. After the experiment it proves this hybrid model intrusion detection system can effectively improve the detection rate, and reduce the rate of false alarm and fail.