Search results for: account compromisation

Authors: Edward K. Boahen, Brunel E. Bouya-Moko, Changda Wang

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The major threat to online social network (OSN) users is account compromisation. Spammers now spread malicious messages by exploiting the trust relationship established between account owners and their friends. The challenge in detecting a compromised account by service providers is validating the trusted relationship established between the account owners, their friends, and the spammers. Another challenge is the increase in required human interaction with the feature selection. Research available on supervised learning (machine learning) has limitations with the feature selection and accounts that cannot be profiled, like application programming interface (API). Therefore, this paper discusses the various behaviours of the OSN users and the current approaches in detecting a compromised OSN account, emphasizing its limitations and challenges. We propose a deep learning approach that addresses and resolve the constraints faced by the previous schemes. We detailed our proposed optimized nonsymmetric deep auto-encoder (OPT_NDAE) for unsupervised feature learning, which reduces the required human interaction levels in the selection and extraction of features. We evaluated our proposed classifier using the NSL-KDD and KDDCUP'99 datasets in a graphical user interface enabled Weka application. The results obtained indicate that our proposed approach outperformed most of the traditional schemes in OSN compromised account detection with an accuracy rate of 99.86%.

Keywords: computer security, network security, online social network, account compromisation

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Authors: E. Selçuk, Z. Karaçor, P. Yardımcı

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Trade liberalization and its effects on the economies of developing countries have been investigated by many different studies, and some of them have focused on its impact on the current account balance. Turkey, as being one of the countries, which has liberalized its foreign trade in the 1980s, also needs to be studied in terms of the impact of liberalization on current account deficits. Therefore, the aim of this study is to find out whether trade liberalization has affected Turkey’s trade and current account balances. In order to determine this, yearly data of Turkey from 1980 to 2013 is used. As liberalization dummy, the year 1989, which was set for Turkey, is selected. Structural break test and model estimation results show that trade liberalization has a negative impact on trade balance but do not have a significant impact on the current account balance.

Keywords: budget deficit, liberalization, Turkish economy, current account

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Authors: A. Al Drees, A. Alahmari, R. Almuwayshir

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The advanced information technology is becoming an important factor in the development of financial services industry, especially the banking industry. It has introduced new ways of delivering banking to the customer, such as Internet Banking. Banks began to look at electronic banking (e-banking) as a means to replace some of their traditional branch functions using the Internet as a new distribution channel. Some consumers have at least more than one account, and across banks, and access these accounts using e-banking services. To look at the current net worth position, customers have to login to each of their accounts and get the details and work on consolidation. This not only takes ample time but it is a repetitive activity at a specified frequency. To address this point, an account aggregation concept is added as a solution. E-banking account aggregation, as one of the e-banking types, appeared to build a stronger relationship with customers. Account Aggregation Service generally refers to a service that allows customers to manage their bank accounts maintained in different institutions through a common Internet banking operating a platform, with a high concern to security and privacy. This paper presents an overview of an e-banking account aggregation approach as a new service in the e-banking field.

Keywords: e-banking, account aggregation, security, enterprise development

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Authors: Marina Magdy Naguib Karas

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New methods of providing banking services to the customer have been introduced, such as online banking. Banks have begun to consider electronic banking (e-banking) as a way to replace some traditional branch functions by using the Internet as a new distribution channel. Some consumers have at least one account at multiple banks and access these accounts through online banking. To check their current net worth, clients need to log into each of their accounts, get detailed information, and work toward consolidation. Not only is it time-consuming, but it is also a repeatable activity with a certain frequency. To solve this problem, the concept of account aggregation was added as a solution. Account consolidation in e-banking as a form of electronic banking appears to build a stronger relationship with customers. An account linking service is generally referred to as a service that allows customers to manage their bank accounts held at different institutions via a common online banking platform that places a high priority on security and data protection. The article provides an overview of the account aggregation approach in e-banking as a new service in the area of e-banking.

Keywords: compatibility, complexity, mobile banking, observation, risk banking technology, Internet banks, modernization of banks, banks, account aggregation, security, enterprise development

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Authors: Gerges Samaan Henin Abdalla

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New methods of providing banking services to the customer have been introduced, such as online banking. Banks have begun to consider electronic banking (e-banking) as a way to replace some traditional branch functions by using the Internet as a new distribution channel. Some consumers have at least one account at multiple banks and access these accounts through online banking. To check their current net worth, clients need to log into each of their accounts, get detailed information, and work toward consolidation. Not only is it time consuming, but it is also a repeatable activity with a certain frequency. To solve this problem, the concept of account aggregation was added as a solution. Account consolidation in e-banking as a form of electronic banking appears to build a stronger relationship with customers. An account linking service is generally referred to as a service that allows customers to manage their bank accounts held at different institutions via a common online banking platform that places a high priority on security and data protection. The article provides an overview of the account aggregation approach in e-banking as a new service in the area of e-banking.

Keywords: compatibility, complexity, mobile banking, observation, risk banking technology, Internet banks, modernization of banks, banks, account aggregation, security, enterprise development

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Authors: Pappas Theodoros, Mihail Diakomihalis

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Measuring the economic impact of tourism in a benchmark economy is a global concern, with previous measurements being partial and not fully integrated. Tourism is a phenomenon that requires individual consumption of visitors and which should be observed and measured to reveal, thus, the overall contribution of tourism to an economy. The Tourism Satellite Account (TSA) is a critical tool for assessing the annual growth of tourism, providing reliable measurements. This article introduces a system of TSA information that encompasses all the works of the TSA, including input, storage, management, and analysis of data, as well as additional future functions and enhances the efficiency of tourism data management and TSA collection utility. The methodology and results presented offer insights into the development and implementation of TSA.

Keywords: tourism satellite account, information system, data-based tourist account, relation database

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Authors: Aulia Fitri

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This aims to seek which part of the linguistics with the common mistakes occurred between Instagram translation and human translation. Instagram is a social media account that is widely used by people in the world. Everyone with the Instagram account can consume the captions and pictures that are shared by their friends, celebrity, and public figures across countries. Instagram provides the machine translation under its caption space that will assist users to understand the language of their non-native. The researcher takes samples from an Indonesian public figure whereas the account is followed by many followers. The public figure tries to help her followers from other countries understand her posts by putting up the English version after the Indonesian version. However, the research on Instagram account has not been done yet even though the account is widely used by the worldwide society. There are 20 samples that will be analysed on the perspective of translation quality and linguistics tools. As the MT, Instagram tends to give a literal translation without regarding the topic meant. On the other hand, the human translation tends to exaggerate the translation which leads a different meaning in English. This is an interesting study to discuss when the human nature and robotic-system influence the translation result.

Keywords: human translation, machine translation (MT), translation quality, linguistic tool

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Authors: Mehmet Mucuk, Ayşen Edirneligil

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Budget and current account deficits are main problems for all countries. There are different approaches about the relationship between budget deficit and current account deficit. While Keynesian view accepts that there is a casual link between these variables, Ricardian equivalence hypothesis rejects it. The aim of this study is to analyze the validity of Keynesian view for Turkish Economy using VAR analysis with the monthly data in the period of 2006-2014. In this context, it will be used Johansen Cointegration Test, Impulse-Response Function and Variance Decomposition Tests.

Keywords: budget deficit, current account deficit, Turkish economy, twin deficits

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Authors: Denys Osipenko, Jonathan Crook

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Because of the variety of the card holders’ behaviour types and income sources each consumer account can be transferred to a variety of states. Each consumer account can be inactive, transactor, revolver, delinquent, defaulted and requires an individual model for the income prediction. The estimation of transition probabilities between statuses at the account level helps to avoid the memorylessness of the Markov Chains approach. This paper investigates the transition probabilities estimation approaches to credit cards income prediction at the account level. The key question of empirical research is which approach gives more accurate results: multinomial logistic regression or multistage conditional logistic regression with binary target. Both models have shown moderate predictive power. Prediction accuracy for conditional logistic regression depends on the order of stages for the conditional binary logistic regression. On the other hand, multinomial logistic regression is easier for usage and gives integrate estimations for all states without priorities. Thus further investigations can be concentrated on alternative modeling approaches such as discrete choice models.

Keywords: multinomial regression, conditional logistic regression, credit account state, transition probability

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Authors: Ishiyaku Abdulkadir, Satish Kumar J

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Land Productivity is a measure of the greenness of above-ground biomass in health and potential gain and is not related to agricultural productivity. Monitoring land productivity dynamics is essential to identify, especially when and where the trend is characterized degraded for mitigation measures. This research aims to monitor the land productivity trend of Gombe State between 2001 and 2015. QGIS was used to compute NDVI from AVHRR/MODIS datasets in a cloud-based method. The result appears that land area with improving productivity account for 773sq.km with 4.31%, stable productivity traced to 4,195.6 sq.km with 23.40%, stable but stressed productivity represent 18.7sq.km account for 0.10%, early sign of decline productivity occupied 5203.1sq.km with 29%, declining productivity account for 7019.7sq.km, represent 39.2%, water bodies occupied 718.7sq.km traced to 4% of the state’s area.

Keywords: above-ground biomass, dynamics, land productivity, man-environment relationship

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Authors: Hashim Ali, Sheheryar Khan

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Security for applications is always been a keen issue of concern. In general, security is to allow access of grant to legal user or to deny non-authorized access to the system. Shoulder surfing is an observation technique to hack an account or to enter into a system. When a malicious observer is capturing or recording the fingers of a user while he is entering sensitive inputs (PIN, Passwords etc.) and may be able to observe user’s password credential. It is very rigorous for a novice user to prevent himself from shoulder surfing or unaided observer in a public place while accessing his account. In order to secure the user account, there are five factors of authentication; they are: “(i) something you have, (ii) something you are, (iii) something you know, (iv) somebody you know, (v) something you process”. A technique has been developed of fifth-factor authentication “something you process” to provide novel approach to the user. In this paper, we have applied position based operational code authentication in such a way to more easy and user friendly to the user.

Keywords: shoulder surfing, malicious observer, sensitive inputs, authentication

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Authors: Andrea Musumeci

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General theory of translation has suffered the lack of a homogeneous academic dialect, a holistic methodology to account for the diversity of factors involved in the discipline. An underlying pattern amongst theories of translation belonging to different periods and schools has been identified. Such pattern, which is linguistics oriented, could play a role towards unified academic and professional environments, both in terms of research and as a professional category. The implementation of such an approach has also led to a critique of the concept of equivalence, as being not the best of ways to account for translating phenomena.

Keywords: optimal, translating, research translation theory, methodology, descriptive analysis

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Authors: Maryam Alkhalosi, Ahmad Naddaf, Rana Alani

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Qatar National Library has its main accounts on social media, which presents the general image of the library and its daily news. A paper will be presented based on a case study researching the outcome of having a separate Instagram account led by librarians, not the Communication Department of the library. The main purpose of the librarians-led account is to promote librarians’ services and events, such as research consultation, reference questions, community engagement programs, collection marketing, etc. all in the way that librarians think it reflects their role in the community. Librarians had several obstacles to help users understanding librarians' roles. As was noticed that Instagram is the most popular social media platform in Qatar, it was selected to promote how librarians can help users through a focused account to create a direct channel between librarians and users. Which helps librarians understand users’ needs and interests. This research will use a quantitative approach depending on the case study, librarians have used their case in the department of Research and learning to find out the best practices might help in promoting the librarians' services and reaching out to a bigger number of users. Through the descriptive method, this research will describe the changes observed in the numbers of community users who interact with the Instagram account and engaged in librarians’ events. Statistics of this study are based on three main sources: 1. The internal monthly statistics sheet of events and programs held by the Research and Learning Department. 2. The weekly tracking of the Instagram account statistics. 3. Instagram’s tools such as polls, quizzes, questions, etc. This study will show the direct effect of a librarian-led Instagram account on the number of community members who participate and engage in librarian-led programs and services. In addition to highlighting the librarians' role directly with the community members. The study will also show the best practices on Instagram, which helps reaching a wider community of users. This study is important because, in the region, there is a lack of studies focusing on librarianship, especially on contemporary problems and its solution. Besides, there is a lack of understanding of the role of a librarian in the Arab region. The research will also highlight how librarians can help the public and researchers as well. All of these benefits can come through one popular easy channel in social media. From another side, this paper is a chance to share the details of this experience starting from scratch, including the phase of setting the policy and guidelines of managing the social media account, until librarians reached to a point where the benefits of this experience are in reality. This experience had even added many skills to the librarians.

Keywords: librarian’s role, social media, instagram and libraries, promoting libraries’ services

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Authors: Oloyede John Adebayo

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This paper tested a variant of the monetary model of exchange rate determination, called Frankel’s Capital Account Monetary Model (CAAM) based on Real Interest Rate Differential, on the floating exchange rate experiences of three developing countries of Africa; viz: Ghana, Nigeria and the Gambia. The study adopted the Auto regressive Instrumental Package (AIV) and Almon Polynomial Lag Procedure of regression analysis based on the assumption that the coefficients follow a third-order Polynomial with zero-end constraint. The results found some support for the CAAM hypothesis that exchange rate responds proportionately to changes in money supply, inversely to income and positively to interest rates and expected inflation differentials. On this basis, the study points the attention of monetary authorities and researchers to the relevance and usefulness of CAAM as appropriate tool and useful benchmark for analyzing the exchange rate behaviour of most developing countries.

Keywords: exchange rate, monetary model, interest differentials, capital account

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Authors: Vitus Onyebuchim Onyemailu, Olive Obianuju Okalibe

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The study tried to examine relationship between exchange rate variations on the balance of payments in Nigeria from 1970 to 2012. Using time series on econometric measures such as Granger causality and ordinary least square (OLS), the study found that exchange rate movements especially the depreciation of naira has not contributed significantly on the balance of payments under the year of the study. The granger result conform the Marshall-Lerner short and long run prepositions that exchange rate devaluation enhances balance of payments. On disaggregation exchange rate granger causes current and capital account balances give the Nigeria data from 1970 to 2012. Overall in the long run OLS regression analysis, exchange rate on semi log functional form, exchange rate variation did not record significant effect on balance of payment equation. This height was also maintained in the current or trade balance which does not match the Marshall-Lerner. The capital account balance in reverse reported a significant impact of exchange rate variability on the capital account balance. Finally, on exchange rate determination equation, where many fundamentals were considered including lagged of exchange rate. Thus, the lagged of exchange rate recorded a positive and significant influence on the present exchange rate. This means that players in the financial markets usually out plays authority’s policy’s stances through their speculative tendencies. The work therefore, recommend that effort should be made by the authorities to providing enabling environment for production of goods and services to triumph in order to take advantages of steady devaluation of its currency. This is done by providing infrastructure, provision of science and technology. Thus, when this is done Nigeria would be able to have competitive power against the rest of the world.

Keywords: exchange rate variation, balance of payments, current account, capital account, Marshall-Lerner hypothesis

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Authors: P. Saravanakumar, N. Raja, M. Rameshkumar, D. Mohankumar, R. Sateeshkumar, B. Maheshwari

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This research work is designed using Microsoft VB. Net as front end and MySQL as back end. The project deals with secure the user transaction in the ATM system. This application contains the option for sending the failed transaction details to the particular customer by using the SMS. When the customer withdraws the amount from the Bank ATM system, sometimes the amount will not be dispatched but the amount will be debited to the particular account. This application is used to avoid this type of problems in the ATM system. In this proposed system using IR technique to detect the dispatched amount. IR Transmitter and IR Receiver are placed in the path of cash dispatch. It is connected each other through the IR signal. When the customers withdraw the amount in the ATM system then the amount will be dispatched or not is monitored by IR Receiver. If the amount will be dispatched then the signal will be interrupted between the IR Receiver and the IR Transmitter. At that time, the monitoring system will be reduced their particular withdraw amount on their account. If the cash will not be dispatched, the signal will not be interrupted, at that time the particular withdraw amount will not be reduced their account. If the transaction completed successfully, the transaction details such as withdraw amount and current balance can be sent to the customer via the SMS. If the transaction fails, the transaction failed message can be send to the customer.

Keywords: ATM system, monitoring system, IR Transmitter, IR Receiver

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Authors: Sergey Podluzhnyy

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One of the most important tasks of investment and pension fund management is building decision support system which helps to make right decision on corporate bond portfolio formation. Today there are several basic methods of bond portfolio management. They are duration management, immunization and convexity management. Identified methods have serious disadvantage: they do not take into account credit risk or insolvency risk of issuer. So, identified methods can be applied only for management and evaluation of high-quality sovereign bonds. Applying article proposes mathematical model for building an optimal in case of risk and yield corporate bond portfolio. Proposed model takes into account the default probability in formula of assessment of bonds which results to more correct evaluation of bonds prices. Moreover, applied model provides tools for visualization of the efficient frontier of corporate bonds portfolio taking into account the exposure to credit risk, which will increase the quality of the investment decisions of portfolio managers.

Keywords: corporate bond portfolio, default probability, effective boundary, portfolio optimization task

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Authors: Niddal Imam, Vassilios G. Vassilakis

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After analysing messages posted by health-related spam campaigns in Twitter Arabic hashtags, we found that these campaigns use unique hijacked accounts (we call them adversarial hijacked accounts) as adversarial examples to fool deployed ML-based spam detectors. Existing ML-based models build a behaviour profile for each user to detect hijacked accounts. This approach is not applicable for detecting spam in Twitter hashtags since they are computationally expensive. Hence, we propose an adversary-aware ML-based detector, which includes a newly designed feature (avg posts) to improve the detection of spam tweets posted by the adversarial hijacked accounts at a tweet-level in trending hashtags. The proposed detector was designed considering three key points: robustness, adaptability, and interpretability. The new feature leverages the account’s temporal patterns (i.e., account age and number of posts). It is faster to compute compared to features discussed in the literature and improves the accuracy of detecting the identified hijacked accounts by 73%.

Keywords: Twitter spam detection, adversarial examples, evasion attack, adversarial concept drift, account hijacking, trending hashtag

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Authors: David Schafer

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Critical Theory is in sore need of a workable account of technology. It had one in the writings of Herbert Marcuse, or so it seemed until Jürgen Habermas mounted a critique in 'Technology and Science as Ideology' (Habermas, 1970) that decisively put it away. Ever since Marcuse’s work has been regarded outdated – a 'philosophy of consciousness' no longer seriously tenable. But with Marcuse’s view has gone the important insight that technology is no norm-free system (as Habermas portrays it) but can be laden with social bias. Andrew Feenberg is among a few serious scholars who have perceived this problem in post-Habermasian critical theory and has sought to revive a basically Marcusean account of technology. On his view, while so-called ‘technical elements’ that physically make up technologies are neutral with regard to social interests, there is a sense in which we may speak of a normative grammar or ‘technical code’ built-in to technology that can be socially biased in favor of certain groups over others (Feenberg, 2002). According to Feenberg, those perspectives on technology are reified which consider technology only by their technical elements to the neglect of their technical codes. Nevertheless, Feenberg’s account fails to explain what is normatively problematic with such reified views of technology. His plausible claim that they represent false perspectives on technology by itself does not explain how such views may be oppressive, even though Feenberg surely wants to be doing that stronger level of normative theorizing. Perceiving this deficit in his own account of reification, he tries to adopt Habermas’s version of systems-theory to ground his own critical theory of technology (Feenberg, 1999). But this is a curious move in light of Feenberg’s own legitimate critiques of Habermas’s portrayals of technology as reified or ‘norm-free.’ This paper argues that a better foundation may be found in Axel Honneth’s recent text, Freedom’s Right (Honneth, 2014). Though Honneth there says little explicitly about technology, he offers an implicit account of reification formulated in opposition to Habermas’s systems-theoretic approach. On this ‘normative functionalist’ account of reification, social spheres are reified when participants prioritize individualist ideals of freedom (moral and legal freedom) to the neglect of an intersubjective form of freedom-through-recognition that Honneth calls ‘social freedom.’ Such misprioritization is ultimately problematic because it is unsustainable: individual freedom is philosophically and institutionally dependent upon social freedom. The main difficulty in adopting Honneth’s social theory for the purposes of a theory of technology, however, is that the notion of social freedom is predicable only of social institutions, whereas it appears difficult to conceive of technology as an institution. Nevertheless, in light of Feenberg’s work, the idea that technology includes within itself a normative grammar (technical code) takes on much plausibility. To the extent that this normative grammar may be understood by the category of social freedom, Honneth’s dialectical account of the relationship between individual and social forms of freedom provides a more solid basis from which to ground the normative claims of Feenberg’s sociological account of technology than Habermas’s systems theory.

Keywords: Habermas, Honneth, technology, Feenberg

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Authors: Yujie Zhang

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There are debates around the legitimacy of capital punishment, i.e., whether death could serve as a proper execution in our legal system or not. Different arguments have been raised. However, none of them seem able to provide a determined answer to the issue; this results in a lack of instruction in the legal practice. This article, therefore, devotes itself to the effort to find such an answer. It takes the perspective of rights, through interpreting the concept of right to life, which capital punishment appears to be in confliction with in the two traditional approaches, to reveal a possibly best account of the right and its conclusion on capital punishment. However, this effort is not a normative one which focuses on what ought to be. It means the article does not try to work out which argument we should choose and solve the hot debate on whether capital punishment should be allowed or not. It, again, does not propose which perspective we should take to approach this issue or generally which account of right must be better; rather, it is more a thought experiment. It attempts to raise a new perspective to approach the issue of the legitimacy of capital punishment. Both its perspective and conclusion therefore are tentative: what if we view this issue in a way we have never tried before, for example the different accounts of right to life? In this sense, the perspective could be defied, while the conclusion could be rejected. Other perspectives and conclusions are also possible. Notwithstanding, this tentative perspective and account of the right still could not be denied from serving as a potential approach, since it does have the ability to provide us with a determined attitude toward capital punishment that is hard to achieve through existing arguments.

Keywords: capital punishment, right to life, theories of rights, the choice theory

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Authors: Yanan Wang

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It is proposed that when people give a gift they engage in 'love accounting', so that they will spend less on it if they include a written expression of love with it. This hypothesis was tested with college students (N = 308). It was found that participants who wrote a love message to accompany a Mother's Day gift budgeted less for the gift itself than control participants (Experiment 1), and this effect was replicated for a Christmas gift (Experiment 2). The amount of effort expended by the giver on preparing the love message did not account for the effect (Experiment 3). It is concluded that a gift and its accompanying love message are mentally computed as belonging to the same love account, implying that consumers’ excessive splurging on gifts might be controlled by writing a love message before gift shopping.

Keywords: expression of love, gift-giving, gift-budgeting, mental accounting

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Authors: Aziz Sezgin, Yuksel Hacioglu, Nurkan Yagiz

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Sliding mode controller for a vehicle active suspension system is designed in this study. The widely used quarter car model is preferred and it is aimed to improve the ride comfort of the passengers. The effect of the actuator time delay, which may arise due to the information processing, sensors or actuator dynamics, is also taken into account during the design of the controller. A sliding mode controller was designed that has taken into account the actuator time delay by using Smith predictor. The successful performance of the designed controller is confirmed via numerical results.

Keywords: sliding mode control, active suspension system, actuator, time delay, vehicle

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Authors: Zina Saheb, Ezz El-Masry

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As CMOS technology scaling down, Silicon oxide thickness (SiO2) become very thin (few Nano meters). When SiO2 is less than 3nm, gate direct tunneling (DT) leakage current becomes a dormant problem that impacts the transistor performance. Floating gate MOSFET (FGMOSFET) has been used in many low-voltage and low-power applications. Most of the available simulation models of FGMOSFET for analog circuit design does not account for gate DT current and there is no accurate analysis for the gate DT. It is a crucial to use an accurate mode in order to get a realistic simulation result that account for that DT impact on FGMOSFET performance effectively.

Keywords: CMOS transistor, direct-tunneling current, floating-gate, gate-leakage current, simulation model

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Authors: Maria Torres

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After the acknowledgment of contrastive analysis, Pit Coder’s establishment of error analysis revolutionized the way instructors analyze and examine students’ writing errors. One question that relates to error analysis with speakers of a first language, in this case, Spanish, who are learning a second language (English), is the type of errors that these learners make along with the causes of these errors. Many studies have looked at the way the native tongue influences second language acquisition, but this method does not take into account other possible sources of students’ errors. This paper examines writing samples from an advanced ESL class whose first language is Spanish at non-profit organization, Learning Quest Stanislaus Literacy Center. Through error analysis, errors in the students’ writing were identified, described, and classified. The purpose of this paper was to discover the type and origin of their errors which generated appropriate treatments. The results in this paper show that the most frequent errors in the advanced ESL students’ writing pertain to interlanguage and a small percentage from an intralanguage source. Lastly, the least type of errors were ones that originate from negative transfer. The results further solidify the idea that there are other errors and sources of errors to account for rather than solely focusing on the difference between the students’ mother and target language. This presentation will bring to light some strategies and techniques that address the issues found in this research. Taking into account the amount of error pertaining to interlanguage, an ESL teacher should provide metalinguistic awareness of the students’ errors.

Keywords: error analysis, ESL, interlanguage, intralangauge

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Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta

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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.

Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics

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Authors: Tahmina Akhter

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In the present work, we make a study of the repercussions of the pandemic generated by Covid-19 in the real estate market, this disease has affected almost all sectors of the economy across different countries in the world, including the real estate markets. This documentary research, basically focused on the years 2021 and 2022, as we seek to focus on the strongest time of the pandemic. We carried out the study trying to take into account the repercussions throughout the world and that is why the data we analyze takes into account information from all continents as possible. Particularly in the US, Europe and China where the Covid-19 impact has been of such proportions that it has fundamentally affected the housing market for middle-class housing. In addition, a risk has been generated, the investment of this market, due to the fact that companies in the sector have generated losses in certain cases; in the Chinese case, Evergrande, one of the largest companies in the sector, fell into default.

Keywords: COVID-19, real estate market, statistics, pandemic

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Authors: Benjamin Newman

Abstract:

The picture of an adverse contest between two parties has often been used as an archetypal description of the Anglo-American adversarial criminal trial. However, in actuality, guilty pleas and plea-bargains have been dominating the procedure for over the last half-a-century. Characterised by two adverse parties, the court adjudicative system in the Anglo-American world adhere to the adversarial procedure, and while further features have been attributed and the values that are embedded within the procedure vary, it is a system that we have no adequate theory. Damaska had argued that the adversarial conflict-resolution mode of administration of justice stems from a liberal laissez-faire concept of a value neutral liberal state. Having said that, the court’s neutrality has been additionally rationalised in light of its liberal end as a safeguard from the state’s coercive force. Both conceptions of the court’s neutrality conflict in cases where the by-standing role disposes of its liberal duty in safeguarding the individual. Such is noticeable in plea bargains, where the defendant has the liberty to plead guilty, despite concerns over wrongful convictions and deprivation of liberty. It is an inner liberal tension within the notion of criminal adversarialism, between the laissez-faire mode which grants autonomy to the parties and the safeguarding liberal end of the trial. Langbein had asserted that the adversarial system is a criminal procedure for which we have no adequate theory, and it is by reference to political and moral theories that the research aims to articulate a normative account. The paper contemplates on the above liberal-tension, and by reference to Duff’s ‘calling-to-account’ theory, argues that autonomy is of inherent value to the criminal process, being considered a constitutive element in the process of being called to account. While the aspiration is that the defendant’s guilty plea should be genuine, the guilty-plea decision must be voluntary if it is to be considered a performative act of accountability. Thus, by valuing procedural autonomy as a necessary element within the criminal adjudicative process, it assimilates a liberal procedure, whilst maintaining the liberal end by holding the defendant to account.

Keywords: liberal theory, adversarial criminal procedure, criminal law theory, liberal perfectionism, political liberalism

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Authors: D. Dorota

Abstract:

This paper presents a method to generate and schedule task in the architecture of embedded systems based on the simulated annealing. This method takes into account the attribute of divisibility of tasks. A proposal represents the process in the form of trees. Despite the fact that the architecture of Network-on-Chip (NoC) is an interesting alternative to a bus architecture based on multi-processors systems, it requires a lot of work that ensures the optimization of communication. This paper proposes an effective approach to generate dedicated NoC topology solving communication problems. Network NoC is generated taking into account the energy consumption and resource issues. Ultimately generated is minimal, dedicated NoC topology. The proposed solution is assumed to be a simple router design and the minimum number of lines.

Keywords: Network-on-Chip, NoC-based embedded systems, scheduling task in embedded systems, simulated annealing

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Authors: M. Baghdasaryan, A. Sukiasyan

Abstract:

An algorithm for estimating the stable operation conditions of the synchronous motor of the ore mill electric drive is proposed. The stable operation conditions of the synchronous motor are revealed, taking into account the estimation of the q angle change and the technological factors. The stability condition obtained allows to ensure the stable operation of the motor in the synchronous mode, taking into account the nonlinear character of the mill loading. The developed algorithm gives an opportunity to present the undesirable phenomena, arising in the electric drive system. The obtained stability condition can be successfully applied for the optimal control of the electromechanical system of the mill.

Keywords: electric drive, synchronous motor, ore mill, stability, technological factors

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Authors: Cher Leng Lee

Abstract:

The existence of multiple first-person pronouns (1PPs) in classical Chinese is an issue that has not been resolved despite linguists using the grammatical perspective. This paper proposes pragmatics as a viable solution. There is also a lack of research exploring the evolving usage patterns of 1PPs within the historical context of Chinese language use. Such research can help us comprehend the changes and developments of these linguistic elements. To fill these research gaps, we use the diachronic pragmatics approach to contrast the functions of Chinese 1PPs in three representative texts from three different historical periods: The Analects (The Spring and Autumn Period), The Grand Scribe’s Records (Grand Records) (Qin and Han Period), and A New Account of Tales of the World (New Account) (The Wei, Jin and Southern and Northern Period). The 1PPs of these texts are manually identified and classified according to the pragmatic functions in the given contexts to observe their historical changes, understand the factors that contribute to these changes, and provide possible answers to the development of how wo became the only 1PP in today’s spoken Mandarin.

Keywords: historical, Chinese, pronouns, pragmatics

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