Abstract: 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.
Abstract: This paper intends to identify and analyze customer adoption and attitudes towards mobile banking facilities. The study uses six perceived characteristics of innovation that can be used to form a favorable or unfavorable attitude toward an innovation, namely: Relative advantage, compatibility, complexity, trailability, risk, and observability. Collected data were analyzed using Pearson Chi-Square test. The results showed that mobile bank users were predominantly males. There is a growing trend among young, educated customers towards converting to mobile banking in Sri Lanka. The research outcomes suggested that all the six factors are statistically highly significant in influencing mobile banking adoption and attitude formation towards mobile banking in Sri Lanka. The major reasons for adopting mobile banking services are the accessibility and availability of services regardless of time and place. Over the 75 percent of the respondents mentioned that savings in time and effort and low financial costs of conducting mobile banking were advantageous. Issue of security was found to be the most important factor that motivated consumer adoption and attitude formation towards mobile banking. Main barriers to mobile banking were the lack of technological skills, the traditional cash‐carry banking culture, and the lack of awareness and insufficient guidance to using mobile banking.
Abstract: Existing indicators for sustainable urban development do not identify the features of cities’ planning structures and their architecture. Iranian city has special relevance problem of assessing the conformity of their planning and development of the concept of sustainable development. Based on theoretical sources, the author concludes that, despite the existence of common indicators for sustainable development of settlements, specialized evaluation criteria city structure planning has not been developed. He is trying to fill this gap and put forward a system of indicators characterizing the level of development of the architectural-planning structure of the city. The proposed system of indicators is designed based on technical and economic urban standard indicators from different countries. Alternative designing systems and requirements of modern rating systems like LEED-ND comprise a criterion for evaluation of urban structures in accordance with principles of "Green" building and New Urbanism. Urban development trends are close in spirit of sustainable development and developed under its influence. The study allowed concluding that a system of indicators to identify the relevant architectural-planning structure of the city, requirements of sustainable development, should be adapted to the conditions of each country, particularly in Iran. The article attempts typology proposed indicators, which are presented in tabular form and are divided into two types: planning and spatial. This article discusses the known indicators of sustainable development and proposed specific system of indicators characterizing the level of development of architectural-planning structure of the city. This article examines indicators for evaluating level of city' planning structure development. The proposed system of indicators is derived from the urban planning standards and rating systems such as LEED-ND, BREEAM Community and CASBEE-UD.
Abstract: This paper investigates the potential use of airborne ultrasonic phased arrays for imaging in outdoor environments as a means of overcoming the limitations experienced by kinect sensors, which may fail to work in the outdoor environments due to the oversaturation of the infrared photo diodes. Ultrasonic phased arrays have been well studied for static media, yet there appears to be no comparable examination in the literature of the impact of a flowing medium on the focusing behaviour of near field focused ultrasonic arrays. This paper presents a method for predicting the sound pressure fields produced by a single ultrasound element or an ultrasonic phased array influenced by airflows. The approach can be used to determine the actual focal point location of an array exposed in a known flow field. From the presented simulation results based upon this model, it can be concluded that uniform flows in the direction orthogonal to the acoustic propagation have a noticeable influence on the sound pressure field, which is reflected in the twisting of the steering angle of the array. Uniform flows in the same direction as the acoustic propagation have negligible influence on the array. For an array impacted by a turbulent flow, determining the location of the focused sound field becomes difficult due to the irregularity and continuously changing direction and the speed of the turbulent flow. In some circumstances, ultrasonic phased arrays impacted by turbulent flows may not be capable of producing a focused sound field.
Abstract: For the past few decades, the Malaysian economy has expanded at an impressive pace, whilst, the Malaysian population has registered a relatively high growth rate. These factors had driven the growth of final energy demand. The ballooning energy demand coupled with the country’s limited indigenous energy resources have resulted in an increased of the country’s net import. Therefore, acknowledging the precarious position of the country’s energy self-sufficiency, this study has identified three main concerns regarding energy security, namely; over-dependence on fossil fuel, increasing energy import dependency, and increasing energy consumption per capita. This paper discusses the recent energy demand and supply trends, highlights the policies that are affecting energy security in Malaysia and suggests strategic options towards achieving energy security. The paper suggested that diversifying energy sources, reducing carbon content of energy, efficient utilization of energy and facilitating low-carbon industries could further enhance the effectiveness of the measures as the introduction of policies and initiatives will be more holistic.
Abstract: Culture consists of material and spiritual values adopted by the emerging societies during the historical and social processes and continues to exist from past to present by being transferred through generations. Culture and cultural sustainability are interdependent concepts. Cultural sustainability exists when the requirements established cultural expression are added to the social life as lifestyle and habits. However, sustainability renders change inevitable. Changes that take place in the culture of a society also shows the impact in the daily life places. Functional changes occur in the spaces in order to adapt particularly to cultural change that appear in the aftermath of the user change, to modern technology and living standards. In this context, in this study, it was aimed to investigate the effect of the time-dependent functional changes that took place in the housing where non-Muslim population who was subject to population exchange and Muslim population lived after the population exchange in the vacated housing in Sille. Therefore, the changed and newly added venues in the house belonging to Ali Oğuz in Hacı Ali Ağa Street were investigated over the generated graphic in order to clearly perceive the cultural exchange on the housing and settlement and the functional changes were demonstrated.
Abstract: This paper investigates the challenges involved in mathematical modeling of plant simulation models ensuring the performance of the plant models much closer to the real time physical model. The paper includes the analysis performed and investigation on different methods of modeling, design and development for plant model. Issues which impact the design time, model accuracy as real time model, tool dependence are analyzed. The real time hardware plant would be a combination of multiple physical models. It is more challenging to test the complete system with all possible test scenarios. There are possibilities of failure or damage of the system due to any unwanted test execution on real time.
Abstract: Some investors prefer to keep their money in the bank rather than invest in Small and Medium Enterprise (SME) due to the high cost of running small and medium scale enterprise in Enugu State. This cost primarily concerns multiple-taxation, enormous tax burdens, levies and charges. This study examines the effect of multiple-taxation on the investments in SMEs. The study used survey design with SME population of 80. Questionnaire was used to collect data. Simple percentages/frequencies were used to analyze the data and the research hypotheses were tested with ANOVA. It was found that multiple taxation has negative effect on SMEs investment. Furthermore, the relationship between SMEs investment and its ability to pay tax is significant. The researcher recommends that government should develop a tax policy that considers the enhancement of SMEs’ capital allowance when imposing taxes. Government should also consider a tax policy that encourages investment in SMEs by consolidating all taxes in one slot and latter disseminate to various government purses rather than having many closely related but different taxes at the same time.
Abstract: Closed Loop Pulsating Heat Pipe (CLPHP) is a passive two-phase heat transfer device having potential to achieve high heat transfer rates over conventional cooling techniques. It is found in electronics cooling due to its outstanding characteristics such as excellent heat transfer performance, simple, reliable, cost effective, compact structure and no external mechanical power requirement etc. Comprehensive understanding of the thermo-hydrodynamic mechanism of CLPHP is still lacking due to its contradictory results available in the literature. The present paper discusses the experimental study on 9 turn CLPHP. Inner and outer diameters of the copper tube are 2 mm and 4 mm respectively. The lengths of the evaporator, adiabatic and condenser sections are 40 mm, 100 mm and 50 mm respectively. Water is used as working fluid. The Filling Ratio (FR) is kept as 50% throughout the investigations. The gravitational effect is studied by placing the evaporator heater at different orientations such as horizontal (90 degree), vertical top (180 degree) and bottom (0 degree) as well as inclined top (135 degree) and bottom (45 degree). Heat input is supplied in the range of 10-50 Watt. Heat transfer mechanism is natural convection in the condenser section. Vacuum pump is used to evacuate the system up to 10-5 bar. The results demonstrate the influence of input heat flux and gravity on the thermal performance of the CLPHP.
Abstract: Per capita energy usage in any country is exponentially increasing with their development. As a result, the country’s dependence on the fossil fuels for energy generation is also increasing tremendously creating economic and environmental concerns. Tropical countries receive considerable amount of solar radiation throughout the year, use of solar energy with different energy storage and conversion methodologies is a viable solution to minimize the ever increasing demand for the depleting fossil fuels. Salinity gradient solar pond is one such solar energy application. This paper reports the characteristics and performance of a thermally insulated, experimental salinity-gradient solar pond, built at the premises of the University of Kelaniya, Sri Lanka. Particular stress is given to the behavior of the evolution of the three layer structure exist at the stable state of a salinity gradient solar pond over a long period of time, under different environmental conditions. The operational procedures required to maintain the long term thermal stability are also reported in this article.
Abstract: Slurry dredged soil at coastal area has a high water content, poor permeability, and low surface intensity. Hence, it is infeasible to use vacuum preloading method to treat this type of soil foundation. For the special case of super soft ground, a floating bridge is first constructed on muddy soil and used as a service road and platform for implementing the modified vacuum preloading method. The modified technique of vacuum preloading and its construction process for the super soft soil foundation improvement is then studied. Application of modified vacuum preloading method shows that the technology and its construction process are highly suitable for improving the super soft soil foundation in coastal areas.
Abstract: This paper gives an intuition regarding glowworm swarm optimization (GSO) technique to solve dynamic economic dispatch (DED) problems of thermal generating units. The objective of the problem is to schedule optimal power generation of dedicated thermal units over a specific time band. In this study, Glowworm swarm optimization technique enables a swarm of agents to split into subgroup, exhibit simultaneous taxis towards each other and rendezvous at multiple optima (not necessarily equal) of a given multimodal function. The feasibility of the GSO method has been tested on ten-unit-test systems where the power balance constraints, operating limits, valve point effects, and ramp rate limits are taken into account. The results obtained by the proposed technique are compared with other heuristic techniques. The results show that GSO technique is capable of producing better results.
Abstract: Cloud computing has emerged as a flexible computing paradigm that reshaped the Information Technology map. However, cloud computing brought about a number of security challenges as a result of the physical distribution of computational resources and the limited control that users have over the physical storage. This situation raises many security challenges for data integrity and confidentiality as well as authentication and access control. This work proposes a security mechanism for data integrity that allows a data owner to be aware of any modification that takes place to his data. The data integrity mechanism is integrated with an extended Kerberos authentication that ensures authorized access control. The proposed mechanism protects data confidentiality even if data are stored on an untrusted storage. The proposed mechanism has been evaluated against different types of attacks and proved its efficiency to protect cloud data storage from different malicious attacks.
Abstract: Environmental performance of artisanal brick manufacture was studied by Lifecycle Assessment (LCA) methodology and Computational Fluid Dynamics (CFD) analysis in Mexico. The main objective of this paper is to evaluate the environmental impact during artisanal brick manufacture. LCA cradle-to-gate approach was complemented with CFD analysis to carry out an Environmental Impact Assessment (EIA). The lifecycle includes the stages of extraction, baking and transportation to the gate. The functional unit of this study was the production of a single brick in Chihuahua, Mexico and the impact categories studied were carcinogens, respiratory organics and inorganics, climate change radiation, ozone layer depletion, ecotoxicity, acidification/ eutrophication, land use, mineral use and fossil fuels. Laboratory techniques for fuel characterization, gas measurements in situ, and AP42 emission factors were employed in order to calculate gas emissions for inventory data. The results revealed that the categories with greater impacts are ecotoxicity and carcinogens. The CFD analysis is helpful in predicting the thermal diffusion and contaminants from a defined source. LCA-CFD synergy complemented the EIA and allowed us to identify the problem of thermal efficiency within the system.
Abstract: Summative feedback forms are used in academia for gathering data on course quality and student understanding. Students answer a series of questions based on the course they are soon to finish in these forms. Feedback forms are notorious for being homogenised and limiting and thus the data captured is often neutral and lacking in tacit emotional responses. This paper contrasts student feedback forms with collaborative drawing. We analyse 19 pictures drawn by international students on a pre-sessional course. Through visuals we present an approach to enable a holistic level of student understanding. Visuals communicate irrespective of possible language, cultural and educational barriers. This paper sought to discover if the pictures mirrored the feedback given on a typical feedback form. Findings indicate a considerable difference in the two approaches and thus we highlight the value of collaborative drawing as a complimentary resource to aid the understanding of student experience.
Abstract: Performances analysis of remote sensing sensor is required to pursue a range of scientific research and application objectives. Laboratory analysis of any remote sensing instrument is essential, but not sufficient to establish a valid inflight one. In this study, with the aid of the in situ measurements and corresponding image of three-gray scale permanent artificial target, the in-flight radiometric performances analyses (in-flight radiometric calibration, dynamic range and response linearity, signal-noise-ratio (SNR), radiometric resolution) of self-developed short-wave infrared (SWIR) camera are performed. To acquire the inflight calibration coefficients of the SWIR camera, the at-sensor radiances (Li) for the artificial targets are firstly simulated with in situ measurements (atmosphere parameter and spectral reflectance of the target) and viewing geometries using MODTRAN model. With these radiances and the corresponding digital numbers (DN) in the image, a straight line with a formulation of L = G × DN + B is fitted by a minimization regression method, and the fitted coefficients, G and B, are inflight calibration coefficients. And then the high point (LH) and the low point (LL) of dynamic range can be described as LH= (G × DNH + B) and LL= B, respectively, where DNH is equal to 2n − 1 (n is the quantization number of the payload). Meanwhile, the sensor’s response linearity (δ) is described as the correlation coefficient of the regressed line. The results show that the calibration coefficients (G and B) are 0.0083 W·sr−1m−2µm−1 and −3.5 W·sr−1m−2µm−1; the low point of dynamic range is −3.5 W·sr−1m−2µm−1 and the high point is 30.5 W·sr−1m−2µm−1; the response linearity is approximately 99%. Furthermore, a SNR normalization method is used to assess the sensor’s SNR, and the normalized SNR is about 59.6 when the mean value of radiance is equal to 11.0 W·sr−1m−2µm−1; subsequently, the radiometric resolution is calculated about 0.1845 W•sr-1m-2μm-1. Moreover, in order to validate the result, a comparison of the measured radiance with a radiative-transfer-code-predicted over four portable artificial targets with reflectance of 20%, 30%, 40%, 50% respectively, is performed. It is noted that relative error for the calibration is within 6.6%.
Abstract: Nowadays, thanks to development of technology, integration of technology into teaching and learning activities is spreading. Increasing technological literacy which is one of the expected competencies for individuals of 21st century is associated with the effective use of technology in education. The most important factor in effective use of technology in education institutions is ICT teachers. The concept of computer assisted instruction (CAI) refers to the utilization of information and communication technology as a tool aided teachers in order to make education more efficient and improve its quality in the process of educational. Teachers can use computers in different places and times according to owned hardware and software facilities and characteristics of the subject and student in CAI. Analyzing teachers’ use of computers in education is significant because teachers are the ones who manage the course and they are the most important element in comprehending the topic by students. To accomplish computer-assisted instruction efficiently is possible through having positive attitude of teachers. Determination the level of knowledge, attitude and behavior of teachers who get the professional knowledge from educational faculties and elimination of deficiencies if any are crucial when teachers are at the faculty. Therefore, the aim of this paper is to identify ICT teachers' attitudes toward computer-assisted instruction in terms of different variables. Research group consists of 200 prospective ICT teachers studying at Necmettin Erbakan University Ahmet Keleşoğlu Faculty of Education CEIT department. As data collection tool of the study; “personal information form” developed by the researchers and used to collect demographic data and "the attitude scale related to computer-assisted instruction" are used. The scale consists of 20 items. 10 of these items show positive feature, while 10 of them show negative feature. The Kaiser-Meyer-Olkin (KMO) coefficient of the scale is found 0.88 and Barlett test significance value is found 0.000. The Cronbach’s alpha reliability coefficient of the scale is found 0.93. In order to analyze the data collected by data collection tools computer-based statistical software package used; statistical techniques such as descriptive statistics, t-test, and analysis of variance are utilized. It is determined that the attitudes of prospective instructors towards computers do not differ according to their educational branches. On the other hand, the attitudes of prospective instructors who own computers towards computer-supported education are determined higher than those of the prospective instructors who do not own computers. It is established that the departments of students who previously received computer lessons do not affect this situation so much. The result is that; the computer experience affects the attitude point regarding the computer-supported education positively.
Abstract: Corporate credit rating prediction is one of the most important topics, which has been studied by researchers in the last decade. Over the last decade, researchers are pushing the limit to enhance the exactness of the corporate credit rating prediction model by applying several data-driven tools including statistical and artificial intelligence methods. Among them, multiclass support vector machine (MSVM) has been widely applied due to its good predictability. However, heuristics, for example, parameters of a kernel function, appropriate feature and instance subset, has become the main reason for the critics on MSVM, as they have dictate the MSVM architectural variables. This study presents a hybrid MSVM model that is intended to optimize all the parameter such as feature selection, instance selection, and kernel parameter. Our model adopts genetic algorithm (GA) to simultaneously optimize multiple heterogeneous design factors of MSVM.
Abstract: One of the leading problems in Cyber Security today
is the emergence of targeted attacks conducted by adversaries with
access to sophisticated tools. These attacks usually steal senior level
employee system privileges, in order to gain unauthorized access to
confidential knowledge and valuable intellectual property. Malware
used for initial compromise of the systems are sophisticated and
may target zero-day vulnerabilities. In this work we utilize common
behaviour of malware called ”beacon”, which implies that infected
hosts communicate to Command and Control servers at regular
intervals that have relatively small time variations. By analysing
such beacon activity through passive network monitoring, it is
possible to detect potential malware infections. So, we focus on
time gaps as indicators of possible C2 activity in targeted enterprise
networks. We represent DNS log files as a graph, whose vertices
are destination domains and edges are timestamps. Then by using
four periodicity detection algorithms for each pair of internal-external
communications, we check timestamp sequences to identify the
beacon activities. Finally, based on the graph structure, we infer the
existence of other infected hosts and malicious domains enrolled in
the attack activities.
Abstract: Global Software Development (GSD) is becoming a common norm in software industry, despite of the fact that global distribution of the teams presents special issues for effective communication and coordination of the teams. Now trends are changing and project management for distributed teams is no longer in a limbo. GSD can be effectively established using agile and project managers can use different agile techniques/tools for solving the problems associated with distributed teams. Agile methodologies like scrum and XP have been successfully used with distributed teams. We have employed exploratory research method to analyze different recent studies related to challenges of GSD and their proposed solutions. In our study, we had deep insight in six commonly faced challenges: communication and coordination, temporal differences, cultural differences, knowledge sharing/group awareness, speed and communication tools. We have established that each of these challenges cannot be neglected for distributed teams of any kind. They are interlinked and as an aggregated whole can cause the failure of projects. In this paper we have focused on creating a scalable framework for detecting and overcoming these commonly faced challenges. In the proposed solution, our objective is to suggest agile techniques/tools relevant to a particular problem faced by the organizations related to the management of distributed teams. We focused mainly on scrum and XP techniques/tools because they are widely accepted and used in the industry. Our solution identifies the problem and suggests an appropriate technique/tool to help solve the problem based on globally shared knowledgebase. We can establish a cause and effect relationship using a fishbone diagram based on the inputs provided for issues commonly faced by organizations. Based on the identified cause, suitable tool is suggested, our framework suggests a suitable tool. Hence, a scalable, extensible, self-learning, intelligent framework proposed will help implement and assess GSD to achieve maximum out of it. Globally shared knowledgebase will help new organizations to easily adapt best practices set forth by the practicing organizations.