Search results for: forensic accounting & fraud detection

Authors: Pantaleon Lutta, Mohamed Sedky, Mohamed Hassan

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The inability of organizations to put in place management control measures for Internet of Things (IoT) complexities persists to be a risk concern. Policy makers have been left to scamper in finding measures to combat these security and privacy concerns. IoT forensics is a cumbersome process as there is no standardization of the IoT products, no or limited historical data are stored on the devices. This paper highlights why IoT forensics is a unique adventure and brought out the legal challenges encountered in the investigation process. A quadrant model is presented to study the conflicting aspects in IoT forensics. The model analyses the effectiveness of forensic investigation process versus the admissibility of the evidence integrity; taking into account the user privacy and the providers’ compliance with the laws and regulations. Our analysis concludes that a semi-automated forensic process using machine learning, could eliminate the human factor from the profiling and surveillance processes, and hence resolves the issues of data protection (privacy and confidentiality).

Keywords: cloud forensics, data protection Laws, GDPR, IoT forensics, machine Learning

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Authors: Tesnim Charrad, Kaouther Nouira, Ahmed Ferchichi

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In order to reduce the number of deaths due to heart problems, we propose the use of Hierarchical Temporal Memory Algorithm (HTM) which is a real time anomaly detection algorithm. HTM is a cortical learning algorithm based on neocortex used for anomaly detection. In other words, it is based on a conceptual theory of how the human brain can work. It is powerful in predicting unusual patterns, anomaly detection and classification. In this paper, HTM have been implemented and tested on ECG datasets in order to detect cardiac anomalies. Experiments showed good performance in terms of specificity, sensitivity and execution time.

Keywords: cardiac anomalies, ECG, HTM, real time anomaly detection

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Authors: Yousef Farhaoui

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An IDS is a tool which is used to improve the level of security.In this paper we present different architectures of IDS. We will also discuss measures that define the effectiveness of IDS and the very recent works of standardization and homogenization of IDS. At the end, we propose a new model of IDS called BiIDS (IDS Based on the two principles of detection).

Keywords: intrusion detection, architectures, characteristic, tools, security

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Authors: Mark Lokanan

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The paper analyzes the processing of complaints against investment brokers and dealer members through the Investment Industry Regulatory Organization of Canada (IIROC) from 2008 to 2017. IIROC is the self-regulatory organization (SRO) that is responsible for policing investment dealers and brokerage firms that trade in Canada’s securities market. Data from the study came from IIROC's enforcement annual reports for the years examined. The case processing is evaluated base on the misconduct funnel that was originally designed for street crime and applies to the enforcement of investment fraud. The misconduct funnel is used as a framework to examine IIROC’s claim that it brought in more complaints (funnel in) than government regulators and shows how these complaints are funneled out and funneled away as they are processed through IIROC’s enforcement system. The results indicate that IIROC is ineffective in disciplining its members and is unable to handle the more serious quasi-criminal and improper sales practices offenses. It is hard not to see the results of the paper being used by the legislator in Ottawa to show the importance of a federal securities regulatory agency such as the Securities and Exchange Commission (SEC) in the United States.

Keywords: investment fraud, securities regulation, compliance, enforcement

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Authors: Wafa' Slaibi Alsharafat

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Cloud computing is a modern approach in network environment. According to increased number of network users and online systems, there is a need to help these systems to be away from unauthorized resource access and detect any attempts for privacy contravention. For that purpose, Intrusion Detection System is an effective security mechanism to detect any attempts of attacks for cloud resources and their information. In this paper, Cloud Intrusion Detection System has been proposed in term of reducing or eliminating any attacks. This model concerns about achieving high detection rate after conducting a set of experiments using benchmarks dataset called KDD'99.

Keywords: IDS, cloud computing, anticipating classifier system, intrusion detection

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Authors: Rosy Makeresemese Qhosola

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South Africa has maintained the effort to uphold its guiding principles in terms of its constitution. The constitution upholds principles such as equity, social justice, peace, freedom and hope, to mention but a few. So, such principles are made to form the basis for any legislation and policies that are in place to guide all fields/departments of government. Education is one of those departments or fields and is expected to abide by such principles as outlined in their policies. Therefore, as expected education policies and legislation outline their intentions to ensure the development of students’ clear critical thinking capacity as well as their creative capacities by creating learning contexts and opportunities that accommodate the effective teaching and learning strategies, that are learner centered and are compatible with the prescripts of a democratic constitution of the country. The paper aims at exploring and analyzing the progress of conventional accounting in terms of its adherence to the effective use of principles of good teaching, as per policy expectations in South Africa. The progress is traced by comparing conventional accounting to Critical Accounting Research (CAR), where the history of accounting as intended in the curriculum of SA and CAR are highlighted. Critical Accounting Research framework is used as a lens and mode of teaching in this paper, since it can create a space for the learning of accounting that is optimal marked by the use of more learner-centred methods of teaching. The Curriculum of South Africa also emphasises the use of more learner-centred methods of teaching that encourage an active and critical approach to learning, rather than rote and uncritical learning of given truths. The study seeks to maintain that conventional accounting is in contrast with principles of good teaching as per South African policy expectations. The paper further maintains that, the possible move beyond it and the adherence to the effective use of good teaching, could be when CAR forms the basis of teaching. Data is generated through Participatory Action Research where the meetings, dialogues and discussions with the focused groups are conducted, which consists of lecturers, students, subject heads, coordinators and NGO’s as well as departmental officials. The results are analysed through Critical Discourse Analysis since it allows for the use of text by participants. The study concludes that any teacher who aspires to achieve in the teaching and learning of accounting should first meet the minimum requirements as stated in the NQF level 4, which forms the basic principles of good teaching and are in line with Critical Accounting Research.

Keywords: critical accounting research, critical discourse analysis, participatory action research, principles of good teaching

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Authors: Tatsuya Takino, Izuru Nomura, Yuji Kageyama, Shin Nagata, Hiroyuki Kamata

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We propose a method of detecting the craters from the image of the lunar surface. This proposal assumes that it is applied to SLIM (Smart Lander for Investigating Moon) working group aiming at the pinpoint landing on the lunar surface and investigating scientific research. It is difficult to equip and use high-performance computers for the small space probe. So, it is necessary to use a small computer with an exclusive hardware such as FPGA. We have studied the crater detection using principal component analysis (PCA), In this paper, We implement detection algorithm into the FPGA, and the detection is performed on the data that was captured from the CMOS camera.

Keywords: crater detection, PCA, FPGA, image processing

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Authors: Guezouli Larbi, Belkacem Soundes

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The automation of the text detection process can help the human in his driving task. Its application can be very useful to help drivers to have more information about their environment by facilitating the reading of road signs such as directional signs, events, stores, etc. In this paper, a system consisting of two stages has been proposed. In the first one, we used pseudo-Zernike moments to pinpoint areas of the image that may contain text. The architecture of this part is based on three main steps, region of interest (ROI) detection, text localization, and non-text region filtering. Then, in the second step, we present a convolutional neural network architecture (On-Road Text Detection Network - ORTDN) which is considered a classification phase. The results show that the proposed framework achieved ≈ 35 fps and an mAP of ≈ 90%, thus a low computational time with competitive accuracy.

Keywords: text detection, CNN, PZM, deep learning

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Authors: Muhammad Ashfaq

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Main theme: This prime focus of this study is on the role of digital technology in crime prevention, with special focus on Cellular Forensic Unit, Capital City Police Peshawar-Khyber Pakhtunkhwa-Pakistan. Objective(s) of the study: The prime objective of this study is to provide statistics, strategies, and pattern of analysis used for crime prevention in Cellular Forensic Unit of Capital City Police Peshawar, Khyber Pakhtunkhwa-Pakistan. Research Method and Procedure: Qualitative method of research has been used in the study for obtaining secondary data from research wing and Information Technology (IT) section of Peshawar police. Content analysis was the method used for the conduction of the study. This study is delimited to Capital City Police and Cellular Forensic Unit Peshawar-KP, Pakistan. information technologies. Major finding(s): It is evident that the old traditional approach will never provide solutions for better management in controlling crimes. The best way to control crimes and promotion of proactive policing is to adopt new technologies. The study reveals that technology have transformed police more effective and vigilant as compared to traditional policing. The heinous crimes like abduction, missing of an individual, snatching, burglaries, and blind murder cases are now traceable with the help of technology. Recommendation(s): From the analysis of the data, it is reflected that Information Technology (IT) expert should be recruited along with research analyst to timely assist and facilitate operational as well as investigation units of police. A mobile locator should be Provided to Cellular Forensic Unit to timely apprehend the criminals. Latest digital analysis software should be provided to equip the Cellular Forensic Unit.

Keywords: criminology-pakistan, crime prevention-KP, digital forensics, digital technology-pakistan

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Authors: Emine G. Cansu Ergun

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Conjugated system based sensors for selective detection of metal ions have been taking attention during last two decades. Fluorescent sensors are the promising candidates for ion detection due to their high selectivity towards metal ions, and rapid response times. Detection of mercury in an environmenet is important since mercury is a toxic element for human. Beyond the maximum allowable limit, mercury may cause serious problems in human health by spreading into the atmosphere, water and the food chain. In this study, a quinoxaline and 3,4-ethylenedioxy thiophene based donor-acceptor-donor type conjugated molecule used as a fluorescent sensor for detecting the mercury ion in aqueous medium. Among other various cations, existence of mercury resulted in a full quenching of the fluorescence signal. Then, a paper based sensor is constructed and used for mercury detection. As a result it is concluded that the offering sensor is a good candidate for selective mercury detection in aqueous media both in solution and paper based forms.

Keywords: Conjugated molecules , fluorescence quenching, metal ion detection , sensors

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Authors: Eshta Ranyal, Kamal Jain, Vikrant Ranyal

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Potholes are a severe threat to road safety and a major contributing factor towards road distress. In the Indian context, they are a major road hazard. Timely detection of potholes and subsequent repair can prevent the roads from deteriorating. To facilitate the roadway authorities in the timely detection and repair of potholes, we propose a pothole detection methodology using convolutional neural networks. The YOLOv3 model is used as it is fast and accurate in comparison to other state-of-the-art models. You only look once v3 (YOLOv3) is a state-of-the-art, real-time object detection system that features multi-scale detection. A mean average precision(mAP) of 73% was obtained on a training dataset of 200 images. The dataset was then increased to 500 images, resulting in an increase in mAP. We further calculated the depth of the potholes using stereoscopic vision by reconstruction of 3D potholes. This enables calculating pothole volume, its extent, which can then be used to evaluate the pothole severity as low, moderate, high.

Keywords: CNN, pothole detection, pothole severity, YOLO, stereovision

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Authors: Tao Feng, Wei-Wei Zhang, Chang-Ming Ding

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Cross-site scripting (XSS) is one of the most popular WEB Attacking methods at present, and also one of the most risky web attacks. Because of the population of JavaScript, the scene of the cross site scripting attack is also gradually expanded. However, since the web application developers tend to only focus on functional testing and lack the awareness of the XSS, which has made the on-line web projects exist many XSS vulnerabilities. In this paper, different various techniques of XSS attack are analyzed, and a method automatically to detect it is proposed. It is easy to check the results of vulnerability detection when running it as a plug-in.

Keywords: XSS, no target attack platform, automatic detection，XSS detection

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Authors: Umar Albalawi, Sang C. Suh, Jinoh Kim

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As internet continues to expand its usage with an enormous number of applications, cyber-threats have significantly increased accordingly. Thus, accurate detection of malicious traffic in a timely manner is a critical concern in today’s Internet for security. One approach for intrusion detection is to use Machine Learning (ML) techniques. Several methods based on ML algorithms have been introduced over the past years, but they are largely limited in terms of detection accuracy and/or time and space complexity to run. In this work, we present a novel method for intrusion detection that incorporates a set of supervised learning algorithms. The proposed technique provides high accuracy and outperforms existing techniques that simply utilizes a single learning method. In addition, our technique relies on partial flow information (rather than full information) for detection, and thus, it is light-weight and desirable for online operations with the property of early identification. With the mid-Atlantic CCDC intrusion dataset publicly available, we show that our proposed technique yields a high degree of detection rate over 99% with a very low false alarm rate (0.4%).

Keywords: intrusion detection, supervised learning, traffic classification, computer networks

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Authors: Muhammad Ammar, Talha Ali, Abdul Basit, Bakhtawar Rajput, Zobia Sohail

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Music note detection is an area of study for the past few years and has its own influence in music file generation from sheet music. We proposed a method to detect music notes on sheet music using basic thresholding and blob detection. Subsequently, we created a notes dictionary using a semi-supervised learning approach. After notes detection, for each test image, the new symbols are added to the dictionary. This makes the notes detection semi-automatic. The experiments are done on images from a dataset and also on the captured images. The developed approach showed almost 100% accuracy on the dataset images, whereas varying results have been seen on captured images.

Keywords: music note, sheet music, optical music recognition, blob detection, thresholding, dictionary generation

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Authors: Hwan-Jun Choi, Sung-Bok Choi, Hyoung-Kyu Song

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Recently, among the MIMO-OFDM detection techniques, a lot of papers suggested V-BLAST scheme which can achieve high data rate. Therefore, the signal detection of MIMOOFDM system is important issue. In this paper, efficient iterative VBLAST detection technique is proposed in wireless communication system. The proposed scheme adjusts the number of candidate symbol and iterative scheme based on channel state. According to the simulation result, the proposed scheme has better BER performance than conventional schemes and similar BER performance of the QRD-M with iterative scheme. Moreover complexity of proposed scheme has 50.6 % less than complexity of QRD-M detection with iterative scheme. Therefore the proposed detection scheme can be efficiently used in wireless communication.

Keywords: MIMO-OFDM, V-BLAST, QR-decomposition, QRDM, DFE, iterative scheme, channel condition

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Authors: Chiara Della Rocca, Gavino Piras, Andrea Berti, Alessandro Mameli

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DNA identification of human skeletal remains plays a valuable role in the forensic field, especially in missing persons and mass disaster investigations. Hard tissues, such as bones and teeth, represent a very common kind of samples analyzed in forensic laboratories because they are often the only biological materials remaining. However, the major limitation of using these compact samples relies on the extremely time–consuming and labor–intensive treatment of grinding them into powder before proceeding with the conventional DNA purification and extraction step. In this context, a DNA extraction assay called the TBone Ex kit (DNA Chip Research Inc.) was developed to digest bone chips without powdering. Here, we simultaneously analyzed bone and tooth samples that arrived at our police laboratory and belonged to 15 different forensic casework that occurred in Sardinia (Italy). A total of 27 samples were recovered from different scenarios and were exposed to extreme environmental factors, including sunlight, seawater, soil, fauna, vegetation, and high temperature and humidity. The TBone Ex kit was used prior to the EZ2 DNA extraction kit on the EZ2 Connect Fx instrument (Qiagen), and high-quality autosomal and Y-chromosome STRs profiles were obtained for the 80% of the caseworks in an extremely short time frame. This study provides additional support for the use of the TBone Ex kit for digesting bone fragments/whole teeth as an effective alternative to pulverization protocols. We empirically demonstrated the effectiveness of the kit in processing multiple bone samples simultaneously, largely simplifying the DNA extraction procedure and the good yield of recovered DNA for downstream genetic typing in highly compromised forensic real specimens. In conclusion, this study turns out to be extremely useful for forensic laboratories, to which the various actors of the criminal justice system – such as potential jury members, judges, defense attorneys, and prosecutors – required immediate feedback.

Keywords: DNA, skeletal remains, bones, tbone ex kit, extreme conditions

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Authors: Lev Bertovsky

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The purpose of this study was to determine the reasons for the formation of false testimony from witnesses and make recommendations on the recognition of such cases. During the studies, which were based on the achievements of professionals in the field of psychology, as well as personal investigative practice, the stages of perception of the information were studied, as well as the process of its reclaim from the memory and transmission to the communicator upon request. Based on the principles of the human brain, kinds of conscientious witness mistakes were systematized. Proposals were formulated for the optimization of investigative actions in cases where the witnesses make an honest mistake with respect to the effects previously observed by them.

Keywords: criminology, eyewitness testimony, honest mistake, information, investigator, investigation, questioning

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Authors: Majed Sanan, Mohammad Rammal, Wassim Rammal

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Today, security is a major concern. Intrusion Detection, Prevention Systems and Honeypot can be used to moderate attacks. Many researchers have proposed to use many IDSs ((Intrusion Detection System) time to time. Some of these IDS’s combine their features of two or more IDSs which are called Hybrid Intrusion Detection Systems. Most of the researchers combine the features of Signature based detection methodology and Anomaly based detection methodology. For a signature based IDS, if an attacker attacks slowly and in organized way, the attack may go undetected through the IDS, as signatures include factors based on duration of the events but the actions of attacker do not match. Sometimes, for an unknown attack there is no signature updated or an attacker attack in the mean time when the database is updating. Thus, signature-based IDS fail to detect unknown attacks. Anomaly based IDS suffer from many false-positive readings. So there is a need to hybridize those IDS which can overcome the shortcomings of each other. In this paper we propose a new approach to IDS (Intrusion Detection System) which is more efficient than the traditional IDS (Intrusion Detection System). The IDS is based on Honeypot Technology and Anomaly based Detection Methodology. We have designed Architecture for the IDS in a packet tracer and then implemented it in real time. We have discussed experimental results performed: both the Honeypot and Anomaly based IDS have some shortcomings but if we hybridized these two technologies, the newly proposed Hybrid Intrusion Detection System (HIDS) is capable enough to overcome these shortcomings with much enhanced performance. In this paper, we present a modified Hybrid Intrusion Detection System (HIDS) that combines the positive features of two different detection methodologies - Honeypot methodology and anomaly based intrusion detection methodology. In the experiment, we ran both the Intrusion Detection System individually first and then together and recorded the data from time to time. From the data we can conclude that the resulting IDS are much better in detecting intrusions from the existing IDSs.

Keywords: security, intrusion detection, intrusion prevention, honeypot, anomaly-based detection, signature-based detection, cloud computing, kfsensor

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Authors: Y. Tahat, T. Dunne, S. Fifield, D. Power

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Information about a firm’s usage of Financial Instruments (FIs) plays a very important role in determining its financial position and performance. Yet accounting standard-setters have encountered problems when deciding on the FI-related disclosures which firms must make. The primary objective of this paper is to review the extant literature on FI disclosure. This objective is achieved by surveying the literature on: the corporate usage of FIs; the different accounting standards adopted concerning FIs; and empirical studies on FI disclosure. This review concludes that the current research on FI disclosure has generated a number of useful insights. In particular, the paper reports that: FIs are a very important risk management mechanism in ensuring that companies have the cash available to make value-enhancing investments, however, without a clear set of risk management objectives, using such instruments can be dangerous; accounting standards concerning FIs have resulted in enhanced transparency about the usage of these instruments; and FI-related information is a key input into investors’ decision-making processes. Finally, the paper provides a number of suggestions for future research in the area.

Keywords: financial instruments, financial reporting, accounting standards, value relevance, corporate disclosure

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Authors: Olivia A. Kjorlien, Maryam Asghari, Farshid Alizadeh-Shabdiz

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The goal of this paper is to investigate the impact of mosaic augmentation on the performance of object detection solutions. To carry out the study, YOLOv4 and YOLOv4-Tiny models have been selected, which are popular, advanced object detection models. These models are also representatives of two classes of complex and simple models. The study also has been carried out on two categories of objects, simple and complex. For this study, YOLOv4 and YOLOv4 Tiny are trained with and without mosaic augmentation for two sets of objects. While mosaic augmentation improves the performance of simple object detection, it deteriorates the performance of complex object detection, specifically having the largest negative impact on the false positive rate in a complex object detection case.

Keywords: accuracy, false positives, mosaic augmentation, object detection, YOLOV4, YOLOV4-Tiny

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Authors: Lee Li

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The strategic management literature posits that the major motive of strategic alliances is to share resources, costs and risks. However, the literature also indicates that such sharing leads to transaction costs which are positively correlated with environmental dynamism. As such, it is not clear why firms are willing to cover high transaction costs for sharing resources, costs and risks. This study categorizes resources into firm-specific and general resource; costs into accounting and non-accounting cost; and risks into visible and invisible risks. Using data from 167 Canadian firms in technology industries, we find that sharing firm-specific resources and non-accounting costs are negatively correlated with environmental dynamism but sharing general resources, accounting costs and visible risks are positively correlated with environmental dynamism. Findings suggest that sharing certain resources, costs and risks do not necessarily incur high transaction costs.

Keywords: environmental dynamism, strategic alliances, resource/cost/risk sharing

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Authors: Anton Stadler, Thorsten Ike

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In this paper, we present a video based smoke detection algorithm based on TVL1 optical flow estimation. The main part of the algorithm is an accumulating system for motion angles and upward motion speed of the flow field. We optimized the usage of TVL1 flow estimation for the detection of smoke with very low smoke density. Therefore, we use adapted flow parameters and estimate the flow field on difference images. We show in theory and in evaluation that this improves the performance of smoke detection significantly. We evaluate the smoke algorithm using videos with different smoke densities and different backgrounds. We show that smoke detection is very reliable in varying scenarios. Further we verify that our algorithm is very robust towards crowded scenes disturbance videos.

Keywords: low density, optical flow, upward smoke motion, video based smoke detection

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Authors: Prateek Rastogi, Jenash Acharya

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Histopathology examination has been a boon to forensic experts all around the world since its implication in autopsy cases. Whenever a case of sudden death is encountered, forensic experts clandestinely focus on cardiovascular, respiratory, gastrointestinal or cranio-cerebral causes. After ruling out poisoning or trauma, they are left with the only option available, histopathology examination. Besides preserving thoracic and abdominal organs, brain tissues are very less frequently subjected for the analysis. Based on provisional diagnosis documented on hospital treatment record files, one hemisphere of grossly unremarkable cerebrum was confirmatively diagnosed by histopathology examination to be a case of cerebral toxoplasmosis.

Keywords: cerebral toxoplasmosis, sudden death, health information, histopathology

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Authors: Kuang-Hsiung Tan, Chih-Chan Hu, Chien-Wu Lan, Shih-Sung Lin, Te-Jen Chang

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An active islanding detection method using disturbance signal injection with intelligent controller is proposed in this study. First, a DC\AC power inverter is emulated in the distributed generator (DG) system to implement the tracking control of active power, reactive power outputs and the islanding detection. The proposed active islanding detection method is based on injecting a disturbance signal into the power inverter system through the d-axis current which leads to a frequency deviation at the terminal of the RLC load when the utility power is disconnected. Moreover, in order to improve the transient and steady-state responses of the active power and reactive power outputs of the power inverter, and to further improve the performance of the islanding detection method, two probabilistic fuzzy neural networks (PFNN) are adopted to replace the traditional proportional-integral (PI) controllers for the tracking control and the islanding detection. Furthermore, the network structure and the online learning algorithm of the PFNN are introduced in detail. Finally, the feasibility and effectiveness of the tracking control and the proposed active islanding detection method are verified with experimental results.

Keywords: distributed generators, probabilistic fuzzy neural network, islanding detection, non-detection zone

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Authors: Carlos Alberto Riveros, Edwin Fabián García, Javier Enrique Rivero

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The measured data obtained from sensors in continuous monitoring of civil structures are mainly used for modal identification and damage detection. Therefore when modal identification analysis is carried out the quality in the identification of the modes will highly influence the damage detection results. It is also widely recognized that the usefulness of the measured data used for modal identification and damage detection is significantly influenced by the number and locations of sensors. The objective of this study is the numerical implementation of two widely known optimum sensor placement methods in beam-like structures

Keywords: optimum sensor placement, structural damage detection, modal identification, beam-like structures.

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Authors: Romuald Temomo Wamba, Robert Wanda

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The issue of creative accounting in the psychological and sociological framework has been a mixed subject for over 60 years. The objective of this article is to ensure the existence of creative accounting in Cameroonian entities on the one hand and to understand the strategies used by audit agents to detect errors, omissions, irregularities, or inadequacies in the financial state; optimization techniques used by account preparers to strategically bypass texts on the other hand. To achieve this, we conducted an exploratory study using a cognitive approach, and the data analysis was performed by the software 'decision explorer'. The results obtained challenge the authors' cognition (manifest latent and deceptive behavior). The tax inspectors stress that the entities in Cameroon do not derogate from the rules of piloting in the financial statements. Likewise, they claim a change in current income and net income through depreciation, provisions, inventories, and the spreading of charges over long periods. This suggests the suspicion or intention of manipulating the financial statements. As for the techniques, the account preparers manage the accruals at the end of the year as the basis of the practice of creative accounting. Likewise, management accounts are more favorable to results management.

Keywords: creative accounting, sociocognitive approach, psychological and sociological approach, cognitive dissonance theory, cognitive mapping

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Authors: Maha Zouaoui Khalifa, Hakim Ben Othman, Hussaney Khaled

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Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.

Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries

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Authors: Jie Yang, Jian-Min Meng

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A GPU-based floating object detection scheme is presented in this paper which is designed for floating mine detection tasks. This system uses contrast and motion information to eliminate as many false positives as possible while avoiding false negatives. The GPU computation platform is deployed to allow detecting objects in real-time. From the experimental results, it is shown that with certain configuration, the GPU-based scheme can speed up the computation up to one thousand times compared to the CPU-based scheme.

Keywords: object detection, GPU, motion estimation, parallel processing

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Authors: Vedant Subhash

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This paper discusses the physics of the detection of thermal neutrons using thin-film coated semiconductor detectors. The thermal neutron detection efficiency as a function of film thickness is calculated for the front and back irradiation detector devices coated with ¹⁰B, ⁶LiF, and pure Li thin films. The detection efficiency for back irradiation devices is 4.15% that is slightly higher than that for front irradiation detectors, 4.0% for ¹⁰B films of thickness 2.4μm. The theoretically calculated thermal neutron detection efficiency using ¹⁰B film thickness of 1.1 μm for the back irradiation device is 3.0367%, which has an offset of 0.0367% from the experimental value of 3.0%. The detection efficiency values are compared and proved consistent with the given calculations.

Keywords: detection efficiency, neutron detection, semiconductor detectors, thermal neutrons

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Authors: Somayeh Khanjani, Hamideh Abolghasemi, Hadi Shirzad, Samaneh Nabavi

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At world market can be currently encountered a wide range of gemological objects that are incorrectly declared, treated, or it concerns completely different materials that try to copy precious objects more or less successfully. Counterfeiting of precious commodities is a problem faced by governments in most countries. Police have seized many counterfeit coins that looked like the real coins and because the feeling to the touch and the weight were very similar to those of real coins. Most people were fooled and believed that the counterfeit coins were real ones. These counterfeit coins may have been made by big criminal organizations. To elucidate the manufacturing process, not only the quantitative analysis of the coins but also the comparison of their morphological characteristics was necessary. Several modern techniques have been applied to prevent counterfeiting of coins. The objective of this study was to demonstrate the potential of X-ray Fluorescence (XRF) technique and the other analytical techniques for example SEM/EDX/WDX, FT-IR/ATR and Raman Spectroscopy. Using four elements (Cu, Ag, Au and Zn) and obtaining XRF for several samples, they could be discriminated. XRF technique and SEM/EDX/WDX are used for study of chemical composition. XRF analyzers provide a fast, accurate, nondestructive method to test the purity and chemistry of all precious metals. XRF is a very promising technique for rapid and non destructive counterfeit coins identification in forensic science.

Keywords: counterfeit coins, X-ray fluorescence, forensic, FT-IR

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