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.

Extracting Single Trial Visual Evoked Potentials using Selective Eigen-Rate Principal Components

In single trial analysis, when using Principal Component Analysis (PCA) to extract Visual Evoked Potential (VEP) signals, the selection of principal components (PCs) is an important issue. We propose a new method here that selects only the appropriate PCs. We denote the method as selective eigen-rate (SER). In the method, the VEP is reconstructed based on the rate of the eigen-values of the PCs. When this technique is applied on emulated VEP signals added with background electroencephalogram (EEG), with a focus on extracting the evoked P3 parameter, it is found to be feasible. The improvement in signal to noise ratio (SNR) is superior to two other existing methods of PC selection: Kaiser (KSR) and Residual Power (RP). Though another PC selection method, Spectral Power Ratio (SPR) gives a comparable SNR with high noise factors (i.e. EEGs), SER give more impressive results in such cases. Next, we applied SER method to real VEP signals to analyse the P3 responses for matched and non-matched stimuli. The P3 parameters extracted through our proposed SER method showed higher P3 response for matched stimulus, which confirms to the existing neuroscience knowledge. Single trial PCA using KSR and RP methods failed to indicate any difference for the stimuli.

A New Edit Distance Method for Finding Similarity in Dna Sequence

The P-Bigram method is a string comparison methods base on an internal two characters-based similarity measure. The edit distance between two strings is the minimal number of elementary editing operations required to transform one string into the other. The elementary editing operations include deletion, insertion, substitution two characters. In this paper, we address the P-Bigram method to sole the similarity problem in DNA sequence. This method provided an efficient algorithm that locates all minimum operation in a string. We have been implemented algorithm and found that our program calculated that smaller distance than one string. We develop PBigram edit distance and show that edit distance or the similarity and implementation using dynamic programming. The performance of the proposed approach is evaluated using number edit and percentage similarity measures.

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.

Blind Non-Minimum Phase Channel Identification Using 3rd and 4th Order Cumulants

In this paper we propose a family of algorithms based on 3rd and 4th order cumulants for blind single-input single-output (SISO) Non-Minimum Phase (NMP) Finite Impulse Response (FIR) channel estimation driven by non-Gaussian signal. The input signal represents the signal used in 10GBASE-T (or IEEE 802.3an-2006) as a Tomlinson-Harashima Precoded (THP) version of random Pulse-Amplitude Modulation with 16 discrete levels (PAM-16). The proposed algorithms are tested using three non-minimum phase channel for different Signal-to-Noise Ratios (SNR) and for different data input length. Numerical simulation results are presented to illustrate the performance of the proposed algorithms.

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.

Control Technology for a Daily Load-following Operation in a Nuclear Power Plant

In Korea, the technology of a load fo nuclear power plant has been being developed. automatic controller which is able to control temperature and axial power distribution was developed. identification algorithm and a model predictive contact former transforms the nuclear reactor status into numerically. And the latter uses them and ge manipulated values such as two kinds of control ro this automatic controller, the performance of a coperation was evaluated. As a result, the automatic generated model parameters of a nuclear react to nuclear reactor average temperature and axial power the desired targets during a daily load follow.

Reduction of Chloride Dioxide in Paper Bleaching using Peroxide Activation

All around the world pulp and paper industries are the biggest plant production with the environmental pollution as the biggest challenge facing the pulp manufacturing operations. The concern among these industries is to produce a high volume of papers with the high quality standard and of low cost without affecting the environment. This result obtained from this bleaching study show that the activation of peroxide was an effective method of reducing the total applied charge of chlorine dioxide which is harmful to our environment and also show that softwood and hardwood Kraft pulps responded linearly to the peroxide treatments. During the bleaching process the production plant produce chlorines. Under the trial stages chloride dioxide has been reduced by 3 kg/ton to reduce the brightness from 65% ISO to 60% ISO of pulp and the dosing point returned to the E stage charges by pre-treating Kraft pulps with hydrogen peroxide. The pulp and paper industry has developed elemental chlorine free (ECF) and totally chlorine free (TCF) bleaching, in their quest for being environmental friendly, they have been looking at ways to turn their ECF process into a TCF process while still being competitive. This prompted the research to investigate the capability of the hydrogen peroxide as catalyst to reduce chloride dioxide.

Exploring the Application of Knowledge Management Factors in Esfahan University's Medical College

In this competitive age, one of the key tools of most successful organizations is knowledge management. Today some organizations measure their current knowledge and use it as an indicator for rating the organization on their reports. Noting that the universities and colleges of medical science have a great role in public health of societies, their access to newest scientific research and the establishment of organizational knowledge management systems is very important. In order to explore the Application of Knowledge Management Factors, a national study was undertaken. The main purpose of this study was to find the rate of the application of knowledge management factors and some ways to establish more application of knowledge management system in Esfahan University-s Medical College (EUMC). Esfahan is the second largest city after Tehran, the capital city of Iran, and the EUMC is the biggest medical college in Esfahan. To rate the application of knowledge management, this study uses a quantitative research methodology based on Probst, Raub and Romhardt model of knowledge management. A group of 267 faculty members and staff of the EUMC were asked via questionnaire. Finding showed that the rate of the application of knowledge management factors in EUMC have been lower than average. As a result, an interview with ten faculty members conducted to find the guidelines to establish more applications of knowledge management system in EUMC.

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.

An 880 / 1760 MHz Dual Bandwidth Active RC Filter for 60 GHz Applications

An active RC filters with a 880 / 1760 MHz dual bandwidth tuning ability is present for 60 GHz unlicensed band applications. A third order Butterworth low-pass filter utilizes two Cherry-Hooper amplifiers to satisfy the very high bandwidth requirements of an amplifier. The low-pass filter is fabricated in 90nm standard CMOS process. Drawing 6.7 mW from 1.2 V power supply, the low frequency gains of the filter are -2.5 and -4.1 dB, and the output third order intercept points (OIP3) are +2.2 and +1.9 dBm for the single channel and channel bonding conditions, respectively.

PM Electrical Machines Diagnostic - Methods Selected

This paper presents a several diagnostic methods designed to electrical machinesespecially for permanent magnets (PM) machines. Those machines are commonly used in small wind and water systems and vehicles drives.Thosemethodsare preferred by the author in periodic diagnostic of electrical machines. The special attentionshould be paid to diagnostic method of turn-to-turn insulation and vibrations. Both of those methodswere createdinInstitute of Electrical Drives and MachinesKomel. The vibration diagnostic method is the main thesis of author’s doctoral dissertation. This is method of determination the technical condition of PM electrical machine basing on its own signals is the subject of patent application No P.405669. Specific structural properties of machines excited by permanent magnets are used in this method - electromotive force (EMF) generated due to vibrations. There was analysed number of publications which describe vibration diagnostic methods and tests of electrical machines with permanent magnets and there was no method found to determine the technical condition of such machine basing on their own signals.

Power Forecasting of Photovoltaic Generation

Photovoltaic power generation forecasting is an important task in renewable energy power system planning and operating. This paper explores the application of neural networks (NN) to study the design of photovoltaic power generation forecasting systems for one week ahead using weather databases include the global irradiance, and temperature of Ghardaia city (south of Algeria) using a data acquisition system. Simulations were run and the results are discussed showing that neural networks Technique is capable to decrease the photovoltaic power generation forecasting error.

Signature Identification Scheme Based on Iterated Function Systems

Since 1984 many schemes have been proposed for digital signature protocol, among them those that based on discrete log and factorizations. However a new identification scheme based on iterated function (IFS) systems are proposed and proved to be more efficient. In this study the proposed identification scheme is transformed into a digital signature scheme by using a one way hash function. It is a generalization of the GQ signature schemes. The attractor of the IFS is used to obtain public key from a private one, and in the encryption and decryption of a hash function. Our aim is to provide techniques and tools which may be useful towards developing cryptographic protocols. Comparisons between the proposed scheme and fractal digital signature scheme based on RSA setting, as well as, with the conventional Guillou-Quisquater signature, and RSA signature schemes is performed to prove that, the proposed scheme is efficient and with high performance.

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.

Delay-independent Stabilization of Linear Systems with Multiple Time-delays

The multidelays linear control systems described by difference differential equations are often studied in modern control theory. In this paper, the delay-independent stabilization algebraic criteria and the theorem of delay-independent stabilization for linear systems with multiple time-delays are established by using the Lyapunov functional and the Riccati algebra matrix equation in the matrix theory. An illustrative example and the simulation result, show that the approach to linear systems with multiple time-delays is effective.

Investigation Corn and Soybean Intercropping Advantages in Competition with Redroot Pigweed and Jimsonweed

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.

Serious Game for Autism Children: Review of Literature

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.

The Development of Decision Support System for Waste Management; a Review

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.

Estimation of the Minimum Floor Length Downstream Regulators under Different Flow Scenarios

The correct design of the regulators structure requires complete prediction of the ultimate dimensions of the scour hole profile formed downstream the solid apron. The study of scour downstream regulator is studied either on solid aprons by means of velocity distribution or on movable bed by studying the topography of the scour hole formed in the downstream. In this paper, a new technique was developed to study the scour hole downstream regulators on movable beds. The study was divided into two categories; the first is to find out the sum of the lengths of rigid apron behind the gates in addition to the length of scour hole formed downstream, while the second is to find the minimum length of rigid apron behind the gates to prevent erosion downstream it. The study covers free and submerged hydraulic jump conditions in both symmetrical and asymmetrical under-gated regulations. From the comparison between the studied categories, we found that the minimum length of rigid apron to prevent scour (Ls) is greater than the sum of the lengths of rigid apron and that of scour hole formed behind it (L+Xs). On the other hand, the scour hole dimensions in case of submerged hydraulic jump is always greater than free one, also the scour hole dimensions in asymmetrical operation is greater than symmetrical one.