Search results for: fraud triangle analysis

Authors: Sungroul Kim, Yeonjin Kim

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This study was conducted by comparing the concentrations of heavy metals analyzed from the same samples with three X-Ray fluorescence (XRF) spectrometer in three different global research institutions, including PAN (A Branch of Malvern Panalytical, Seoul, South Korea), RTI (Research Triangle Institute, NC, U.S.A), and aerosol laboratory in Harvard University, Boston, U.S.A. To achieve our research objectives, the indoor air filter samples were collected at homes (n=24) of adults or child asthmatics then analyzed in PAN followed by Harvard University and RTI consecutively. Descriptive statistics were conducted for data comparison as well as correlation and simple regression analysis using R version 4.0.3. As a result, detection rates of most heavy metals analyzed in three institutions were about 90%. Of the 25 elements commonly analyzed among those institutions, 16 elements showed an R² (coefficient of determination) of 0.7 or higher (10 components were 0.9 or higher). The findings of this study demonstrated that XRF was a useful device ensuring reproducibility and compatibility for measuring heavy metals in PM2.5 collected from indoor air of asthmatics’ home.

Keywords: heavy metals, indoor air quality, PM2.5, X-ray fluorescence

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Authors: Flavio Cordeiro Fontanella, Asla Medeiros e Sá, Moacyr Alvim Horta Barbosa da Silva

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In the present work, we analyse the performance of football results forecasting models. In order to do so, we have performed the data collection from eight different forecasting models during the 2021 Brazilian football season. First, we guide the analysis through visual representations of the data, designed to highlight the most prominent features and enhance the interpretation of differences and similarities between the models. We propose using a 2-simplex triangle to investigate visual patterns from the results forecasting models. Next, we compute the expected points for every team playing in the championship and compare them to the final league standings, revealing interesting contrasts between actual to expected performances. Then, we evaluate forecasts’ accuracy using the Ranked Probability Score (RPS); models comparison accounts for tiny scale differences that may become consistent in time. Finally, we observe that the Wisdom of Crowds principle can be appropriately applied in the context, driving into a discussion of results forecasts usage in practice. This paper’s primary goal is to encourage football forecasts’ performance discussion. We hope to accomplish it by presenting appropriate criteria and easy-to-understand visual representations that can point out the relevant factors of the subject.

Keywords: accuracy evaluation, Brazilian championship, football results forecasts, forecasting models, visual analysis

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Authors: Omar Hussein El Ayadi, EmadY. El-Mansouri, Mohamed B. Dozan

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Production oil process require specific details i.e. oil composition. Generally, types of oil or differentiation between reservoir fluids depend specifically on composition. The main purpose of this study is to correlate and predict the Libyan oil (reservoir fluid and residual) composition utilizing tri-angle-coordinate plots discovered and tasked with Excel. The reservoir fluid data (61 old + 47 new), the residual oil data (33 new) collected from most of Libyan reservoirs were correlated with each others. Moreover, find a relation between stock tank molecular weight and stock tank oil gravity (oAPI), the molecular weight oh (C7+) versus residual oil gravity (oAPI). The average value of every oil composition was estimated including non-hydrocarbon (H2S, CO2, and N2). Nevertheless, the isomers (i-…) and normal (n-…) structure of (C4) and (C5) were also obtained. The summary of the conclusion is; utilizing excel Microsoft office to draw triangle coordinates to find two unknown component if only one is known. However, it is recommended to use the obtained oil composition plots and equations for any oil composition dependents i.e. optimum separator pressure.

Keywords: PVT, phase behavior, petroleum, chemical engineering

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Authors: S. Delgado, C. Cerrada, R. S. Gómez

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This research introduces an approach to voxelizing the surfaces of triangular meshes with efficiency and accuracy. Our method leverages parallel equidistant scan-lines and introduces a Gap Detection technique to address the limitations of existing approaches. We present a comprehensive study showcasing the method's effectiveness, scalability, and versatility in different scenarios. Voxelization is a fundamental process in computer graphics and simulations, playing a pivotal role in applications ranging from scientific visualization to virtual reality. Our algorithm focuses on enhancing the voxelization process, especially for complex models and high resolutions. One of the major challenges in voxelization in the Graphics Processing Unit (GPU) is the high cost of discovering the same voxels multiple times. These repeated voxels incur in costly memory operations with no useful information. Our scan-line-based method ensures that each voxel is detected exactly once when processing the triangle, enhancing performance without compromising the quality of the voxelization. The heart of our approach lies in the use of parallel, equidistant scan-lines to traverse the interiors of triangles. This minimizes redundant memory operations and avoids revisiting the same voxels, resulting in a significant performance boost. Moreover, our method's computational efficiency is complemented by its simplicity and portability. Written as a single compute shader in Graphics Library Shader Language (GLSL), it is highly adaptable to various rendering pipelines and hardware configurations. To validate our method, we conducted extensive experiments on a diverse set of models from the Stanford repository. Our results demonstrate not only the algorithm's efficiency, but also its ability to produce 26 tunnel free accurate voxelizations. The Gap Detection technique successfully identifies and addresses gaps, ensuring consistent and visually pleasing voxelized surfaces. Furthermore, we introduce the Slope Consistency Value metric, quantifying the alignment of each triangle with its primary axis. This metric provides insights into the impact of triangle orientation on scan-line based voxelization methods. It also aids in understanding how the Gap Detection technique effectively improves results by targeting specific areas where simple scan-line-based methods might fail. Our research contributes to the field of voxelization by offering a robust and efficient approach that overcomes the limitations of existing methods. The Gap Detection technique fills a critical gap in the voxelization process. By addressing these gaps, our algorithm enhances the visual quality and accuracy of voxelized models, making it valuable for a wide range of applications. In conclusion, "Closing the Gap: Efficient Voxelization with Equidistant Scan-lines and Gap Detection" presents an effective solution to the challenges of voxelization. Our research combines computational efficiency, accuracy, and innovative techniques to elevate the quality of voxelized surfaces. With its adaptable nature and valuable innovations, this technique could have a positive influence on computer graphics and visualization.

Keywords: voxelization, GPU acceleration, computer graphics, compute shaders

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Authors: Rahmayanti, Theresia Simatupang, Ronald H. Sianturi

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Corruption criminal act develops rapidly since in the transition era there is weakness in law. Consequently, there is an opportunity for a few people to do fraud and illegal acts and to misuse their positions and formal functions in order to make them rich, and the criminal acts are done systematically and sophisticatedly. Some people believe that legal provisions which specifically regulate the corruption criminal act; namely, Law No. 31/1999 in conjunction with Law No. 20/2001 on the Eradication of Corruption Criminal Act are not effective any more, especially in onus probandi (the burden of proof) on corruptors. The research was a descriptive analysis, a research method which is used to obtain description on a certain situation or condition by explaining the data, and the conclusion is drawn through some analyses. The research used judicial normative approach since it used secondary data as the main data by conducting library research. The system of the burden of proof, which follows the principles of reversal of the burden of proof stipulated in Article 12B, paragraph 1 a and b, Article 37A, and Article 38B of Law No. 20/2001 on the Amendment of Law No. 31/1999, is used only as supporting evidence when the principal case is proved. Meanwhile, how to maximize the implementation of the burden of proof on the perpetrators of corruption criminal act in which the public prosecutor brings a corruption case to Court, depends upon the nature of the case and the type of indictment. The system of burden of proof can be used to eradicate corruption in the Court if some policies and general principles of justice such as independency, impartiality, and legal certainty, are applied.

Keywords: burden of proof, perpetrator, corruption criminal act

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Authors: Seyyedeh Faezeh Miralami, Sahar Sayyadchapari, Mona Laleh, Zahra Poursafar

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Tiling patterns are magnificent display of decoration in Islamic period. They transform the dusty and dreary facades to splendid and ornate ones. Due to ideological factors and elements of Azari style decorations, geometrical patterns and vegetative designs became prevalent and pervasive in religious sites like mosques. Objectives: The objective of this research is a study of tiling patterns in Tabriz Kaboud mosque, as a splendid work of architecture in Azari style. In this study, the geometrical designs and tiling patterns employed in the mosque decorations are examined and analyzed. Method: The research is based on a descriptive analysis method. Data and information are collected based on documents library and field study. Then, polished and brushed, the study resulted in an illustrative conclusion. Findings: In religious sites such as mosques, geometry represents ‘divination’ in Christian theology and ‘Unity with God’ or ‘Tawhid’ in Islamic terminology. In other words, science, literature, architecture, and all forms of human expression and representation are pointed towards one cause, unity or divination. Tiling patterns of Kaboud Mosque, mostly hexagonal, circular, square and triangle, form outstanding architectonic features which recount a story, a narration of divination or unification with the One.

Keywords: tiling, Azari style, Tabriz Kaboud Mosque, Islamic architecture

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Authors: Harsha Gopalakrishnan, Srijanani Anurag Prasad

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Quadrilateral labyrinth fractals are a new type of fractals that are introduced in this paper. They belong to a unique class of fractals on any plane quadrilateral. The previously researched labyrinth fractals on the unit square and triangle inspire this form of fractal. This work describes how to construct a quadrilateral labyrinth fractal and looks at the circumstances in which it can be understood as the attractor of an iterated function system. Furthermore, some of its topological properties and the Hausdorff and box-counting dimensions of the quadrilateral labyrinth fractals are studied.

Keywords: fractals, labyrinth fractals, dendrites, iterated function system, Haus-Dorff dimension, box-counting dimension, non-self similar, non-self affine, connected, path connected

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Authors: Ranjit Kumar Sahu, Ramakar Jha

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Urban Water Management is the practice of managing freshwater, waste water, and storm water as components of a basin-wide management plan. It builds on existing water supply and sanitation considerations within an urban settlement by incorporating urban water management within the scope of the entire river basin. The pervasive problems generated by urban development have prompted, in the present work, to study the spatial extent of urbanization in Golden Triangle of Odisha connecting the cities Bhubaneswar (20.2700° N, 85.8400° E), Puri (19.8106° N, 85.8314° E) and Konark (19.9000° N, 86.1200° E)., and patterns of periodic changes in urban development (systematic/random) in order to develop future plans for (i) urbanization promotion areas, and (ii) urbanization control areas. Remote Sensing, using USGS (U.S. Geological Survey) Landsat8 maps, supervised classification of the Urban Sprawl has been done for during 1980 - 2014, specifically after 2000. This Work presents the following: (i) Time series analysis of Hydrological data (ground water and rainfall), (ii) Application of SWMM (Storm Water Management Model) and other soft computing techniques for Urban Water Management, and (iii) Uncertainty analysis of model parameters (Urban Sprawl and correlation analysis). The outcome of the study shows drastic growth results in urbanization and depletion of ground water levels in the area that has been discussed briefly. Other relative outcomes like declining trend of rainfall and rise of sand mining in local vicinity has been also discussed. Research on this kind of work will (i) improve water supply and consumption efficiency (ii) Upgrade drinking water quality and waste water treatment (iii) Increase economic efficiency of services to sustain operations and investments for water, waste water, and storm water management, and (iv) engage communities to reflect their needs and knowledge for water management.

Keywords: Storm Water Management Model (SWMM), uncertainty analysis, urban sprawl, land use change

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Authors: Ayda Kurtulus

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Heydar Aliyev Centre and Quéops Pyramid are two contrasting examples of sacred geometry perceived as metaphorical alchemy by linking cosmos and earth. Zaha Hadid’s modern building has a wave-like shape and semi-circular alternations that show fluidity and movement, while The Great Pyramid of Giza is triangular. The centre is reminding of the shape of planets, an attempt to regain the balance lost in the modern-day capitalist world, while the Great Pyramid of Giza represents a vortex of energy that connects heaven and earth, harmony and balance. The sacred geometric shapes link the past and the future through God and Ra, humanism and spiritualism in an architectural evolution continuum, mind and spirit into one. An analysis of two geometrical forms, a semi-circle, and a triangle, were carried out through a comprehensive literature review, indicating that behind the materialistic perceptual beauty of buildings, ancient and contemporary, there are mathematical and sacred geometrical constructions that add value to one superficiality can interpret.

Keywords: architectural shapes, The Great Pyramid of Giza, Heydar Aliyev Centre, sacred geometry, philosophy

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Authors: Jian-Xiu Wan, Yao Yin

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In complex terrain and poor geological conditions areas, Railway, highway and other transportation constructions are still strongly developing. However, various geological disasters happened such as landslide, rock heap and so on. According to the results of geological investigation, the form of skirt (trapezoidal), semicircle and triangle rock heaps are mainly due to complex internal force and external force, in a certain extent, which is related to the terrain, the nature of the rock mass, the supply area and the surface shape of rock heap. Combined with the above factors, discrete element numerical simulation of rock mass is established under different terrain conditions based on 3DEC, and accelerated formation process of rock heap under seismic action is simulated. The fragmentation structure supply area is calculated, in which the most dangerous area is located. At the same time, the formation mechanism and development process are studied in different terrain conditions, and the structure of rock heap is judged by section, which can provide a strong theoretical and technical support for the prevention and control of geological disasters.

Keywords: 3DEC, fragmentation structure, rock heap, slope, seismic action

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Authors: C. Andreu Sabater, D. Drago, C. Key-aberg, W. Moukrim, B. Naccache

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Present study concerns the optimization of a new vertical axis wind turbine system associated to a dynamoelectric motor. The system is composed by three Savonius wind turbines, arranged in an equilateral triangle. The idea is to propose a new concept of wind turbines through a technical approach allowing find a specific power never obtained before and therefore, a significant reduction of installation costs. In this work different wind flows across the system have been simulated, as well as precise definition of parameters and relations established between them. It will allow define the optimal rotor specific power for a given volume. Calculations have been developed with classical Savonius dimensions.

Keywords: VAWT, savonius, specific power, optimization, weibull

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Authors: Inuwa Abdu Ibrahim

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Public officials are required to posses certain values to adequately protect public interest, by being leaders that are servants of the people. The reality in Nigeria is that leaders rule as masters of the people rather than servants. The paper looked at control and control systems of administration in Nigeria, its resultant consequences and ways of achieving true control of administrators and administration. Secondary source of data was adopted for the research. It concludes that the keys to administrative efficiency and effectiveness through control are implementation of the already existing procedures and laws, as well as commitment on the part of public officials.

Keywords: Accountability, Fraud, Administration, Nigeria

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Authors: Hudson Akewe

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We prove that the convergence of explicit Mann, explicit Ishikawa, explicit Noor, explicit SP, explicit multistep and explicit multistep-SP fixed point iterative procedures are equivalent for the classes of multi-valued phi-contraction, phi-Zamfirescu and phi-quasi-contractive mappings in the framework of modular function spaces. Our results complement equivalence results on normed and metric spaces in the literature as they elegantly cut out the triangle inequality.

Keywords: multistep iterative procedures, multivalued mappings, equivalence results, fixed point

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Authors: M. A. Grigoryev, A. N. Shishkov, N. V. Savosteenko

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The article identifies optimal path motion of positional electric drive, for example, the feed of cold pilgering mill. It is shown that triangle is the optimum shape of the speed curve, and the ratio of its sides depends on the type of load diagram, in particular from the influence of the main drive of pilgering mill, and is not dependent on the presence of backlash and elasticity in the system. This thesis is proved analytically, and confirmed the results are obtained by a mathematical model that take into account the influence of the main drive-to-drive feed. By statistical analysis of oscillograph traces obtained on the real object allowed to give recommendations on the optimal control of the electric drive feed cold pilgering mill 450. Based on the data that the load torque depends on by hit the pipe in rolls of pilgering mill, occurs in the interval (0,6…0,75) tc, the recommended ratio of start time to the braking time is 2:1. Optimized path motion allowed get up to 25% more RMS torque for the cycle that allowed increased the productivity of the mill.

Keywords: optimal curve speed, positional electric drive, cold pilgering mill 450, optimal path motion

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Authors: Jameelah O. Yaqub

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The financial industry all over the world has undergone and still undergoing great transformation especially with the introduction of e-products which involves the use of computers and telecommunications to enable banking transactions to be done by telephone or computer rather than by humans. The adoption of e-banking in Nigeria is becoming more popular with customers now being able to use the ATM cards for different transactions. The internet banking, POS machines, telephone banking as well as mobile banking are some other e-products being used in Nigeria. This study examines how satisfied bank customers are with the e-products. The study found that the ATM is the most popular e-products among bank customers in Nigeria; followed by the POS. The least use of the e-products is telephone banking. The study also found that visits to banks for transactions declined with the use of e-products. The chi-square analysis shows that there is significant relationship between the use of banks’ e-products and customers’ satisfaction. One of the major reason adduced by respondents for low usage of e-products is insecurity or fear of cyber fraud, it is therefore recommended that banks should provide adequate. Security for transactions and ensure the proper backing up of critical data files. In addition, government should ensure stable electricity supply to reduce banks’ running costs and consequently, customers’ cost of transactions.

Keywords: banks, e-products, innovation, Nigeria

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Authors: Polychronis Kapalidis

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In recent years, researchers have started to turn their attention to cyber security and maritime security independently, neglecting, in most cases, to examine the areas where these two critical issues are intertwined. The impact of cybersecurity issues on the maritime economy is emerging dramatically. Maritime transport and all related activities are conducted by technology-intensive platforms, which today rely heavily on information systems. The paper’s argument is that when no defense is completely effective against cyber attacks, it is vital to test responses to the inevitable incursions. Hence, preparedness in the form of testing existing cybersecurity structure via different tools for potential attacks is vital for minimizing risks. Traditional criminal activities may further be facilitated and evolved through the misuse of cyberspace. Kidnap, piracy, fraud, theft of cargo and imposition of ransomware are the major of these activities that mainly target the industry’s most valuable asset; the ship. The paper, adopting a case-study analysis, based on stakeholder consultation and secondary data analysis, namely policy and strategic-related documentation, presents the importance of holistic testing in the sector. Arguing that poor understanding of the issue leads to the adoption of ineffective policies the paper will present the level of awareness within the industry and assess the risks and vulnerabilities of ships to these cybercriminal activities. It will conclude by suggesting that testing procedures must be focused on three main pillars within the maritime transport sector: the human factor, the infrastructure, and the procedures.

Keywords: cybercrime, cybersecurity, organized crime, risk mitigation

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Authors: Akbar Salimi, Mehdi Moghimi

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Goal: The human resource empowerment is a new strategy in achieving a competitive advantage. The aim of the research is to understand crime management by the police by using this strategy. Method: The research is applied in terms of goal and it is a survey type research. The sample intended include all the police officers of a police station for as many as 52 people. The data were collected by a researcher made four choice questionnaire after the validity and reliability were confirmed. Findings: By regarding the Melhem pattern as the framework, four dimensions of empowerment were identified and the triangle of crime was explained and then four hypotheses proportionate to it were formulated. Results: Given the fact that the sample was all counted, all the four hypotheses were supported by using the average data received and by regarding the %50 as the criterion.

Keywords: management, empowerment, employees, police

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Authors: Khalil Boukfoussa

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It is important to provide students with food that contains complete nutrients to provide them with mental and physical energy during the school day. Especially since the time students spend in school is equivalent to 50% of their time during the day, which increases the importance of proper nutrition in schools and makes it an ideal way to inculcate the foundations of a healthy lifestyle and healthy eating habits. Proper nutrition is one of the most important things that affect the health and process of growth and development in children, in addition to being a key factor in supporting the ability to focus, supporting mental abilities and developing the student’s academic achievement. In addition to the importance of a healthy diet for the development and growth of the child's body, proper nutrition can significantly contribute to protecting the body from catching viruses and helping it to pass the winter safely. Effective food control systems in different countries are essential to protect the health and safety of domestic consumers. These systems are also crucial in enabling countries to ensure the safety and quality of food entering international trade and to ensure that imported food conforms to national requirements. The current global food trade environment places significant obligations on both importing and exporting countries to strengthen their food control systems and to apply and implement risk-based food control strategiesConsumers are becoming more interested in the way food is produced, processed and marketed, and are increasingly demanding that governments assume greater responsibility for consumer protection and food safety. In many countries, food control is weak because of the abundance of legislation, the multiplicity of jurisdictions and weaknesses in control, monitoring and enforcement. The following guidelines seek to advise national authorities on strategies to strengthen food control systems to protect public health, prevent fraud and fraud, avoid food contamination and help facilitate trade. These Guidelines will assist authorities in selecting the most appropriate food control system options in terms of legislation, infrastructure and enforcement mechanisms. The document clarifies the broad principles that govern food control systems and provides examples of the infrastructure and methods by which national systems can operate

Keywords: food, nutrision, school, safty

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Authors: Anthony Overmars, Sitalakshmi Venkatraman

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This paper presents a method for determining all of the co-prime right angle triangles in the Euclidean field by looking at the intersection of the Pythagorean and Platonic right angle triangles and the corresponding lattice that this produces. The co-prime properties of each lattice point representing a unique right angle triangle are then considered. This paper proposes a conjunction between these two ancient disparaging theorists. This work has wide applications in information security where cryptography involves improved ways of finding tuples of prime numbers for secure communication systems. In particular, this paper has direct impact in enhancing the encryption and decryption algorithms in cryptography.

Keywords: Pythagorean triples, platonic triples, right angle triangles, co-prime numbers, cryptography

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Authors: Moise A. E., State G., Tudorache M., Custură I., Enea D. N., Osman (Defta) A., Drăgotoiu D.

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This scientific paper explores risk management strategies in the food supply chain, with a focus on chicken raw materials, in the context of a company sourcing from the EU and non-EU. The aim of the paper is to adapt the requirements of international standards (IFS, BRC, QS, ITW, FSSC, ISO), proposing efficient methods to identify and remediate non-conformities and corrective and preventive actions. Defining the supply flow and acceptance steps promotes collaboration with suppliers to ensure the quality and safety of raw materials. To assess the risks of suppliers and raw materials, objective criteria are developed and vulnerabilities in the supply chain are analyzed, including the risk of fraud. Active monitoring of international alerts through RASFF helps to identify emerging risks quickly, and regular analysis of international trends and company performance enables continuous adaptation of risk management strategies. Implementing these measures strengthens food safety and consumer confidence in the final products supplied.

Keywords: food supply chain, international standards, quality and safety of raw materials, RASFF

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Authors: Maria Krambia-Kapardis, Andreas Kapardis

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The paper discusses regulatory and legislative measures implemented by various nations in an effort to avert another financial crisis. More specifically, to address the financial crisis, the European Commission followed the practice of other developed countries and implemented a European Economic Recovery Plan in an attempt to overhaul the regulatory and supervisory framework of the financial sector. In 2010 the Commission introduced the European Systemic Risk Board and in 2011 the European System of Financial Supervision. Some experts advocated that the type and extent of financial regulation introduced in the European crisis in the wake of the 2008 crisis has been excessive and counterproductive. In considering how different countries responded to the financial crisis, global regulators have shown a more focused commitment to combat industry misconduct and to pre-empt abusive behavior. Regulators have also increased funding and resources at their disposal; have increased regulatory fines, with an increasing trend towards action against individuals; and, finally, have focused on market abuse and market conduct issues. Financial regulation can be effected, first of all, through legislation. However, neither ex ante or ex post regulation is by itself effective in reducing systemic risk. Consequently, to avert a financial crisis, in their endeavor to achieve both economic efficiency and financial stability, governments need to balance the two approaches to financial regulation. Fiduciary duty is another means by which the behavior of actors in the financial world is constrained and, thus, regulated. Furthermore, fiduciary duties extend over and above other existing requirements set out by statute and/or common law and cover allegations of breach of fiduciary duty, negligence or fraud. Careful analysis of the etiology of the 2008 financial crisis demonstrates the great importance of corporate governance as a way of regulating boardroom behavior. In addition, the regulation of professions including accountants and auditors plays a crucial role as far as the financial management of companies is concerned. In the US, the Sarbanes-Oxley Act of 2002 established the Public Company Accounting Oversight Board in order to protect investors from financial accounting fraud. In most countries around the world, however, accounting regulation consists of a legal framework, international standards, education, and licensure. Accounting regulation is necessary because of the information asymmetry and the conflict of interest that exists between managers and users of financial information. If a holistic approach is to be taken then one cannot ignore the regulation of legislators themselves which can take the form of hard or soft legislation. The science of averting a financial crisis is yet to be perfected and this, as shown by the preceding discussion, is unlikely to be achieved in the foreseeable future as ‘disaster myopia’ may be reduced but will not be eliminated. It is easier, of course, to be wise in hindsight and regulating unreasonably risky decisions and unethical or outright criminal behavior in the financial world remains major challenges for governments, corporations, and professions alike.

Keywords: financial crisis, legislation, regulation, financial regulation

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Authors: Mifta Ul Jannat, Raju Ahmed, Al Mamun, Jannatul Ferdaus, Ritu Costa, Milon Biswas

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Blockchain is an internet-based invention that is coveted in the permanent, scumbled record for its capacity to openly accept, record, and distribute transactions. In a traditional supply chain, there are no trustworthy participants for an organic product. Yet blockchain engineering may provide confidence, transparency, and traceability. Blockchain varies in how companies get real, checked, and lasting information from their supply chain and lock in customers. In an arrangement of cryptographic squares, Blockchain digitizes each connection by sparing it. No one person may alter the documents, and any alteration within the agreement is clear to all. The coming to the record is tamper proof and unchanging, offering a complete history of the object’s life cycle and minimizing opening for extorting. The primary aim of this analysis is to identify the underlying problem that the customer faces. In this post, we will minimize the allocation of fraud data through the ’Smart Contract’ and include a certificate of quality assurance.

Keywords: blockchain technology, food supply chain, Ethereum, smart contract, quality assurance, trustability, security, transparency

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Authors: Sogand Barghi

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The integration of artificial intelligence (AI) in accounting practices is reshaping the landscape of financial management. This paper explores the innovative applications of AI in the realm of accounting, emphasizing its transformative impact on efficiency, accuracy, decision-making, and financial insights. By harnessing AI's capabilities in data analysis, pattern recognition, and automation, accounting professionals can redefine their roles, elevate strategic decision-making, and unlock unparalleled value for businesses. This paper delves into AI-driven solutions such as automated data entry, fraud detection, predictive analytics, and intelligent financial reporting, highlighting their potential to revolutionize the accounting profession. Artificial intelligence has swiftly emerged as a game-changer across industries, and accounting is no exception. This paper seeks to illuminate the profound ways in which AI is reshaping accounting practices, transcending conventional boundaries, and propelling the profession toward a new era of efficiency and insight-driven decision-making. One of the most impactful applications of AI in accounting is automation. Tasks that were once labor-intensive and time-consuming, such as data entry and reconciliation, can now be streamlined through AI-driven algorithms. This not only reduces the risk of errors but also allows accountants to allocate their valuable time to more strategic and analytical tasks. AI's ability to analyze vast amounts of data in real time enables it to detect irregularities and anomalies that might go unnoticed by traditional methods. Fraud detection algorithms can continuously monitor financial transactions, flagging any suspicious patterns and thereby bolstering financial security. AI-driven predictive analytics can forecast future financial trends based on historical data and market variables. This empowers organizations to make informed decisions, optimize resource allocation, and develop proactive strategies that enhance profitability and sustainability. Traditional financial reporting often involves extensive manual effort and data manipulation. With AI, reporting becomes more intelligent and intuitive. Automated report generation not only saves time but also ensures accuracy and consistency in financial statements. While the potential benefits of AI in accounting are undeniable, there are challenges to address. Data privacy and security concerns, the need for continuous learning to keep up with evolving AI technologies, and potential biases within algorithms demand careful attention. The convergence of AI and accounting marks a pivotal juncture in the evolution of financial management. By harnessing the capabilities of AI, accounting professionals can transcend routine tasks, becoming strategic advisors and data-driven decision-makers. The applications discussed in this paper underline the transformative power of AI, setting the stage for an accounting landscape that is smarter, more efficient, and more insightful than ever before. The future of accounting is here, and it's driven by artificial intelligence.

Keywords: artificial intelligence, accounting, automation, predictive analytics, financial reporting

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Authors: Anastasios Papathanasiou, George Liontos, Athanasios Katsouras, Vasiliki Liagkou, Euripides Glavas

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Email remains a crucial communication tool due to its efficiency, accessibility and cost-effectiveness, enabling rapid information exchange across global networks. However, the global adoption of email has also made it a prime target for cyber threats, including phishing, malware and Business Email Compromise (BEC) attacks, which exploit its integral role in personal and professional realms in order to perform fraud and data breaches. To combat these threats, this research advocates for a multi-layered defense strategy incorporating advanced technological tools such as anti-spam and anti-malware software, machine learning algorithms and authentication protocols. Moreover, we developed an artificial intelligence model specifically designed to analyze email headers and assess their security status. This AI-driven model examines various components of email headers, such as "From" addresses, ‘Received’ paths and the integrity of SPF, DKIM and DMARC records. Upon analysis, it generates comprehensive reports that indicate whether an email is likely to be malicious or benign. This capability empowers users to identify potentially dangerous emails promptly, enhancing their ability to avoid phishing attacks, malware infections and other cyber threats.

Keywords: email security, artificial intelligence, header analysis, threat detection, phishing, DMARC, DKIM, SPF, ai model

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Authors: Barbara Magallona

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Given the observations between students who were active participants in a dialogue with their teacher and students who simply answered the teacher’s questions, the researcher will investigate the relationship between student-teacher dialogue in the classroom and the development of higher level thinking skills with an emphasis on the questioning techniques used by the teacher. The study posits the main question: What is the relationship between teachers’ questioning techniques and the development of students’ higher level thinking skills in a literature class (or in literature classes) in Xavier? The following are the study’s sub-questions: a) What types of questions do literature teachers at Xavier School ask? b) What types of responses do literature students at Xavier School give to teachers' questions? c) To what extent is the development of students' higher level thinking skills shown in teacher-student classroom dialogues in Xavier School's literature classroom? Since questioning techniques and student responses in the literature classroom form the core of this paper and in order to evaluate them, the study uses Andersen and Krathwohl’s revision of Harold Bloom’s Taxonomy of Educational Objectives. Teun van Dijk’s discourse-cognition-society triangle will be used as a theoretical framework to design and to guide the classroom interaction.

Keywords: discourse analysis, literature classroom, questioning techniques, secondary education

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Authors: Maria Botero-Uribe, Melissa Fitzgerald, Robert Gilbert, Kim Bryceson, Jocelyn Midgley

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French fry manufacturing involves a series of processes in which structural properties of potatoes are modified to produce crispy french fries which consumers enjoy. In addition to the traditional french fry manufacturing process, the industry is applying a relatively new process called pulsed electrical field (PEF) to the whole potatoes. There is a wealth of information on the technical treatment conditions of PEF, however, there is a lack of information about its effect on the structural properties that affect texture and its synergistic interactions with the other manufacturing steps of french fry production. The effect of PEF on starch gelatinisation properties of Russet Burbank potato was measured using a Differential Scanning Calorimeter. Cation content (K+, Ca2+ and Mg2+) was determined by inductively coupled plasma optical emission spectrophotometry. Firmness, and toughness of raw and blanched potatoes were determined in an uniaxial compression test. Moisture content was determined in a vacuum oven and oil content was measured using the soxhlet system with hexane. The final texture of the french fries – crispness - was determined using a three bend point test. Triangle tests were conducted to determine if consumers were able to perceive sensory differences between French fries that were PEF treated and those without treatment. The concentration of K+, Ca2+ and Mg2+ decreased significantly in the raw potatoes after the PEF treatment. The PEF treatment significantly increased modulus of elasticity, compression strain, compression force and toughness in the raw potato. The PEF-treated raw potato were firmer and stiffer, and its structure integrity held together longer, resisted higher force before fracture and stretched further than the untreated ones. The strain stress relationship exhibited by the PEF-treated raw potato could be due to an increase in the permeability of the plasmalema and tonoplasm allowing Ca2+ and Mg2+ cations to reach the cell wall and middle lamella, and be available for cross linking with the pectin molecule. The PEF-treated raw potato exhibited a slightly higher onset gelatinisation temperatures, similar peak temperatures and lower gelatinisation ranges than the untreated raw potatoes. The final moisture content of the french fries was not significantly affected by the PEF treatment. Oil content in the PEF- treated potatoes was lower than the untreated french fries, however, not statistically significant at 5 %. The PEF treatment did not have an overall significant effect on french fry crispness (modulus of elasticity), flexure stress or strain. The triangle tests show that most consumers could not detect a difference between French fries that received a PEF treatment from those that did not.

Keywords: french fries, mechanical properties, PEF, potatoes

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Authors: Seyed Nima Tayarani Bathaie

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In this paper, an image-receiving system was designed and implemented through optimization of object detection algorithms using Haar features. This optimized algorithm served as face and eye detection separately. Then, cascading them led to a clear image of the user. Utilization of this feature brought about higher security by preventing fraud. This attribute results from the fact that services will be given to the user on condition that a clear image of his face has already been captured which would exclude the inappropriate person. In order to expedite processing and eliminating unnecessary ones, the input image was compressed, a motion detection function was included in the program, and detection window size was confined.

Keywords: face detection algorithm, Haar features, security of ATM

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Authors: Amani Hassan Abu Atieh

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This study aims at examining the patterns of ideology reflected in the written discourse of women writers in the media of Jordan; Lana Mamkgh is taken as an example. This study critically analyzes the discursive, linguistic, and cognitive representations that she employs as an agent in the institutionalized discourse of the media. Grounded in van Dijk’s critical discourse analysis approach to Sociocognitive Discourse Studies, the present study builds a multilayer framework that encompasses van Dijk’s triangle: discourse, society, and cognition. Specifically, the study attempts to analyze, at both micro and macro levels, the underlying cognitive processes and structures, mainly ideology and discursive strategies, which are functional in the production of women’s discourse in terms of meaning, forms, and functions. Cognitive processes that social actors adopt are underlined by experience/context and semantic mental models on the one hand and social cognition on the other. This study is based on qualitative research and adopts purposive sampling, taking as an example a sample of an opinion article written by Lana Mamkgh in the Arabic Jordanian Daily, Al Rai. Taking her role as an agent in the public sphere, she stresses the National and feminist ideologies, demonstrating the use of assertive, evaluative, and expressive linguistic and rhetorical devices that appeal to the logic, ethics, and emotions of the addressee. Highlighting the agency of Jordanian writers in the media, the study sought to achieve the macro goal of dispensing political and social justice to the underprivileged. Further, the study seeks to prove that the voice of Jordanian women, viewed as underrepresented and invisible in the public arena, has come through clearly.

Keywords: critical discourse analysis, sociocognitive theory, ideology, women discourse, media

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Authors: Xing Yan Fan, Xing Lin Xu, Man Yuan Chen, Pei Tzu Lee, Yu Ting Wang, Yi Xiao Cao, Rui Yao

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Pyramid sales have been a widespread issue in China. Victims who are defrauded not only lose money but damage interpersonal relationship. A deeper understanding of pyramid-sale models can be beneficial to prevent potential victims from fraud and improve the property security. The goals of this study were to detect psychological characteristics of pyramid-sale sellers, and analyse persuasive skills in pyramid organizations. A qualitative study was conducted in this study. Participants (n=6) recruited by 'snowball' sampling from present pyramid-sale sellers (n=3) and imprisoned pyramid-sale sellers (n=3). All participants accepted semi-structured interview for collecting data. Content analysis was adopted for data coding and analysis. The results indicate that pyramid organizations are used to utilize their appearance packaging and celebrity effect to strengthen the positions in participants’ mind. The status gap between pyramid-sale sellers in same organization, as well as rewards to increase reputation, are used to motivate participants in pyramid. The most significant common characteristics among all participants are that they tend to possess a high sense of belongingness within the firm. Moreover, the expression of pyramid-sale sellers on gambling mentality is expected to growth as constantly losing money. Findings suggest that the psychological characteristics of pyramid-sale sellers in accordance with Maslow’s hierarchy of needs, persuasive skills of pyramid organization confront to 'attitude-behaviour change model'. These findings have implication on 'immune education' that providing guidance for victims out of stuck and protecting ordinary people from the jeopardizing of pyramid sales.

Keywords: pyramid sales, characteristics, persuasive skills, qualitative study

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Authors: Z. Giagkazoglou, D. Loukovitis, C. Gubili, A. Imsiridou

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Along with the increase in human population, demand for seafood has increased. Despite the strict labeling regulations that exist for most marketed species in the European Union, seafood substitution remains a persistent global issue. Food fraud occurs when food products are traded in a false or misleading way. Mislabeling occurs when one species is substituted and traded under the name of another, and it can be intentional or unintentional. Crustaceans are one of the most regularly consumed seafood in Greece. Shrimps, prawns, lobsters, crayfish, and crabs are considered a delicacy and can be encountered in a variety of market presentations (fresh, frozen, pre-cooked, peeled, etc.). With most of the external traits removed, products as such are susceptible to species substitution. DNA barcoding has proven to be the most accurate method for the detection of fraudulent seafood products. To our best knowledge, the DNA barcoding methodology is used for the first time in Greece, in order to investigate the labeling practices for crustacean products available in the market. A total of 100 tissue samples were collected from various retailers and markets across four Greek cities. In an effort to cover the highest range of products possible, different market presentations were targeted (fresh, frozen and cooked). Genomic DNA was extracted using the DNeasy Blood & Tissue Kit, according to the manufacturer's instructions. The mitochondrial gene selected as the target region of the analysis was the cytochrome c oxidase subunit I (COI). PCR products were purified and sequenced using an ABI 3500 Genetic Analyzer. Sequences were manually checked and edited using BioEdit software and compared against the ones available in GenBank and BOLD databases. Statistical analyses were conducted in R and PAST software. For most samples, COI amplification was successful, and species-level identification was possible. The preliminary results estimate moderate mislabeling rates (25%) in the identified samples. Mislabeling was most commonly detected in fresh products, with 50% of the samples in this category labeled incorrectly. Overall, the mislabeling rates detected by our study probably relate to some degree of unintentional misidentification, and lack of knowledge surrounding the legal designations by both retailers and consumers. For some species of crustaceans (i.e. Squila mantis) the mislabeling appears to be also affected by the local labeling practices. Across Greece, S. mantis is sold in the market under two common names, but only one is recognized by the country's legislation, and therefore any mislabeling is probably not profit-motivated. However, the substitution of the speckled shrimp (Metapenaus monoceros) for the distinct, giant river prawn (Macrobranchium rosenbergii), is a clear example of deliberate fraudulent substitution, aiming for profit. To our best knowledge, no scientific study investigating substitution and mislabeling rates in crustaceans has been conducted in Greece. For a better understanding of Greece's seafood market, similar DNA barcoding studies in other regions with increased touristic importance (e.g., the Greek islands) should be conducted. Regardless, the expansion of the list of species-specific designations for crustaceans in the country is advised.

Keywords: COI gene, food fraud, labelling control, molecular identification

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