Search results for: accounts manipulation

Authors: Feddaoui Amina

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Through this study we will try to shed light on the theoretical framework proposed for understanding creative accounting as a financial numbers game and one of the most important techniques of accounts manipulation, its main actors and its practices. We will discover the role of the modified Jones model (1995) in detecting creative accounting practices using discretionary accruals. Finally we will try to confirm the importance and the need to address this type of practices using corporate governance as a main control system and an important defense line to reduce these dangerous accounts manipulation.

Keywords: financial numbers game, creative accounting, modified Jones model, accounts manipulation

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Authors: Abdullah Bajelan, Adel Akbarimajd

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Object manipulation techniques in robotics can be categorized in two major groups including manipulation with grasp and manipulation without grasp. The original aim of this paper is to develop an object manipulation method where in addition to being grasp-less, the manipulation task is done in a passive approach. In this method, linear and angular positions of the object are changed and its manipulation path is controlled. The manipulation path is a helix track with constant radius and incline. The method presented in this paper proposes a system which has not the actuator and the active controller. So this system requires a passive mechanical intelligence to convey the object from the status of the source along the specified path to the goal state. This intelligent is created based on utilizing the geometry of the system components. A general set up for the components of the system is considered to satisfy the required conditions. Then after kinematical analysis, detailed dimensions and geometry of the mechanism is obtained. The kinematical results are verified by simulation in ADAMS.

Keywords: mechanical intelligence, object manipulation, passive mechanism, passive non-prehensile manipulation

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Authors: Thomai Voulgari, Vasilis Vasilopoulos, Antonis Skamnakis

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The aim of this study is to investigate the effect of the European election campaigns (May 23-26, 2019) on Twitter achieving with artificial intelligence tools such as troll factories and automated inauthentic accounts. Our research focuses on the last European Parliamentary elections that took place between 23 and 26 May 2019 specifically in Italy, Greece, Germany and France. It is difficult to estimate how many Twitter users are actually bots (Echeverría, 2017). Detection for fake accounts is becoming even more complicated as AI bots are made more advanced. A political bot can be programmed to post comments on a Twitter account for a political candidate, target journalists with manipulated content or engage with politicians and artificially increase their impact and popularity. We analyze variables related to 1) the scope of activity of automated bots accounts and 2) degree of coherence and 3) degree of interaction taking into account different factors, such as the type of content of Twitter messages and their intentions, as well as the spreading to the general public. For this purpose, we collected large volumes of Twitter accounts of party leaders and MEP candidates between 10th of May and 26th of July based on content analysis of tweets based on hashtags while using an innovative network analysis tool known as MediaWatch.io (https://mediawatch.io/). According to our findings, one of the highest percentage (64.6%) of automated “bot” accounts during 2019 European election campaigns was in Greece. In general terms, political bots aim to proliferation of misinformation on social media. Targeting voters is a way that it can be achieved contribute to social media manipulation. We found that political parties and individual politicians create and promote purposeful content on Twitter using algorithmic tools. Based on this analysis, online political advertising play an important role to the process of spreading misinformation during elections campaigns. Overall, inauthentic accounts and social media algorithms are being used to manipulate political behavior and public opinion.

Keywords: artificial intelligence tools, human-bot interactions, political manipulation, social networking, troll factories

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Authors: Gohar Madoyan, Kristine Harutyunyan, Gevorg Barseghyan

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It is common knowledge that linguistic manipulation is and has always been a powerful instrument of political discourse. Politicians from different countries and through centuries have successfully used linguistic means to persuade the public. Yet, this persuasion should be linguistically unobtrusive. Small changes in wording may result in a huge difference in perception by the audience. Thus, manipulation is a strategy that is mostly used to convey a certain message to the manipulators, who should be aware of the vulnerabilities of their audience and who must use them to achieve control. Political manipulation, though commonly observed in the 21st century, can easily be traced back to ancient rhetoric, which warns us to choose words carefully while addressing the audience. On the other hand, modern manipulative techniques have become more sophisticated, making use of all scientific advances.

Keywords: manipulators, politics, persuasion, political discourse, linguo-stylistic analysis, rhetoric

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Authors: Betul Taspinar, Eda O. Okur, Ismail Saracoglu, Ismail Okur, Ferruh Taspinar

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Thoracic hyperkyphosis, is a well-known spinal phenomenon, refers to an excessive curvature (> 40 degrees) of the thoracic spine. The aim of this study was to explore the effectiveness of thrust manipulation on thoracic spine alignment. 31 young adults with hyperkyphosis diagnosed with Spinal Mouse® device were randomly assigned either thrust manipulation group (n=16, 11 female, 5 male) or sham manipulation group (n=15, 8 female, 7 male). Thrust and sham manipulations were performed by a blinded physiotherapist who is a certificated expert in musculoskeletal physiotherapy. Thoracic kyphosis degree was measured after the interventions via Spinal Mouse®. Wilcoxon test was used to analyse the data obtained before and after the manipulation for each group, whereas Mann-Whitney U test was used to compare the groups. The mean of baseline thoracic kyphosis degrees in thrust and sham groups were 50.69 o ± 7.73 and 48.27o ± 6.43, respectively. There was no statistically significant difference between groups in terms of initial thoracic kyphosis degrees (p=0.51). After the interventions, the mean of thoracic kyphosis degree in thrust and sham groups were measured as 44.06o ± 6.99 and 48.93o ± 6.57 respectively (p=0.03). There was no statistically significant difference between before and after interventions in sham group (p=0.33), while the mean of thoracic kyphosis degree in thrust group decreased significantly (p=0.00). Thrust manipulation can attenuate thoracic hyperkyphosis immediately in young adults by not using placebo effect. Manipulation might provide accurate proprioceptive (sensory) input to the spine joints and reduce kyphosis by restoring normal segment mobility. Therefore thoracic manipulation might be included in the physiotherapy programs to treat hyperkyphosis.

Keywords: hyperkyphosis, manual therapy, spinal mouse, physiotherapy

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Authors: Clemence Collon, Didier Poracchia

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The manipulation of sports competitions is a new type of sports integrity problem. While doping has become an organized, institutionalized struggle, the manipulation of sports competitions is gradually building up. This study aims to describe and understand how the soft Olympic and Paralympic law was gradually built. It also summarizes the legal tools for prevention, detection, and sanction developed by the international Olympic movement. Then, it analyzes the impact of this soft law on the law of the States, in particular in French law. This study is mainly based on an analysis of existing legal literature and non-binding law in the International Olympic and Paralympic movement and on the French National Olympic Committee. Interviews were carried out with experts from the Olympic movement or experts working on combating the manipulation of sports competitions; the answers are also used in this article. The International Olympic Committee has created a supranational legal base to fight against the manipulation of sports competitions. This legal basis must be respected by sports organizations. The Olympic Charter, the Olympic Code of Ethics, the Olympic Movement Code on the prevention of the manipulation of sports competitions, the rules of standards, the basic universal principles, the manuals, the declarations have been published in this perspective. This sports soft law has influences or repercussions in each state. Many states take this new form of integrity problem into account by creating state laws or measures in favor of the fight against sports manipulations. France has so far only a legal basis for manipulation related to betting on sports competitions through the infraction of sports corruption included in the penal code and also created a national platform with various actors to combat this cheating. This legal study highlights the progressive construction of the sports law rules of the Olympic movement in the fight against the manipulation of sports competitions linked to sports betting and their impact on the law of the states.

Keywords: integrity, law and ethics, manipulation of sports competitions, olympic, sports law

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Authors: E. Kissi, V. K. Acheamfour, J. J. Gyimah, T. Adjei-Kumi

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Factoring accounts receivable is widely accepted as an alternative financing source and utilized in almost every industry that sells business-to-business or business-to-government. However, its patronage in the construction industry is very limited as some barriers hinder its application in the construction industry. This study aims at assessing the barriers to the use of factoring accounts receivables in the Ghanaian construction industry. The study adopted the sequential exploratory research method where structured and unstructured questionnaires were conveniently distributed to D1K1 and D2K2 construction firms in Ghana. Using the one-sample t-test and Kendall’s Coefficient of concordance data was analyzed. The most severe challenge concluded is the high cost of factoring patronage. Other critical challenges identified were low knowledge on factoring processes, inadequate access to information on factoring, and high risks involved in factoring. Hence, it is recommended that contractors should be made aware of the prospects of factoring of accounts receivables in the construction industry. This study serves as basis for further rigorous research into factoring of accounts receivables in the industry.

Keywords: barriers, contractors, factoring accounts receivables, Ghanaian, perception

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Authors: Krzysztof Kontek, Kevin Kenner

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This paper, written by an economist and pianist, aims to compare and analyze different methods of reducing manipulation in classical music competitions by focusing on outlier scores and outlier jurors. We first examine existing methods in competition practice and statistical literature for discarding or correcting jurors' scores that deviate significantly from the mean or median of all scores. We then introduce a method that involves eliminating all scores of outlier jurors, i.e., those jurors whose ratings significantly differ from those of other jurors. The properties of these standard and proposed methods are discussed in hypothetical voting scenarios, where one or more jurors assign scores that deviate considerably from the scores awarded by other jurors. Finally, we present examples of applying various methods to real-world data from piano competitions, demonstrating the potential effectiveness and implications of each approach in reducing manipulation within these events.

Keywords: voting systems, manipulation, outlier scores, outlier jurors

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Authors: S. Chabbak

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In a widely globalized world, the influence of audiovisual translation on the culture and identity of audiences is unmistakable. However, in the Arab World, there is a noticeable disproportion between this growing influence and the research carried out in the field. As a matter of fact, the voiced-over documentary is one of the most abundantly translated genres in the Arab World that carries lots of ideological elements which are in many cases rendered by manipulation. However, voiced-over documentaries have hardly received any focused attention from researchers in the Arab World. This paper attempts to scrutinize the process of translation of voiced-over documentaries in the Arab World, from French into Arabic in the present case study, by sub-categorizing the ideological items subject to manipulation, identifying the techniques utilized in their translation and exploring the potential extra-linguistic factors that prompt translation agents to opt for manipulative translation. The investigation is based on a corpus of 94 episodes taken from a series entitled 360° GEO Reports, produced by the French German network ARTE in French, and acquired, translated and aired by Al Jazeera Documentary Channel for Arab audiences. The results yielded 124 cases of manipulation in four sub-categories of ideological items, and the use of 10 different oblique procedures in the process of manipulative translation. The study also revealed that manipulation is in most of the instances dictated by the editorial line of the broadcasting channel, in addition to the religious, geopolitical and socio-cultural peculiarities of the target culture.

Keywords: audiovisual translation, ideological items, manipulation, voiced-over documentaries

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Authors: Radhakumari Challa

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In India the commercial banks have taken the initiative of visiting the villages and helping the villagers open the no-frill accounts as part of the mission towards achieving the total financial inclusion. As an extension to the first phase of the study conducted a year back which revealed that the required awareness that the no-frill accounts creation is the initiative of the government to transfer either the financial assistance or other benefits of economic development directly was lacking among the villagers, the present study is undertaken to review the change in perceptions of beneficiaries in villages over a year period. The study reveals that that there is increase in the awareness among villagers regarding the purpose for which no-frills accounts are opened, about the method of operating these accounts. Awareness about their right for accessing all the financial services is also found to be on the rise.

Keywords: business correspondence, financial inclusion no-frill account, percolation

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Authors: Kunle Oparinde, Ernestina Maleshoane Rapeane-Mathonsi, Gift Mheta

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Using Critical Discourse Analysis (CDA) and Multimodal Discourse Analysis (MDA), the research seeks to deconstruct politically-motivated discourse as observed from Nigerian politics. This is intended to be achieved by analysing linguistic (mis)representation and manipulation in Nigerian political settings, drawing from instances of language use as observed from different political campaigns. Since language in itself is generally meaningless without context, it is therefore paramount to analyse the (mis)representation and manipulation in Nigerian political sceneries within their contextual basis. The study focuses on political language used by Nigerian politicians emanating from printed and social media forms such as posters, pamphlets, speeches, billboards, and internet sources purposely selected across Nigeria. The research further aims at investigating the discursive strategies used by politicians to gain more audience, and, as a result, shape opinions that result in votes. The study employs a qualitative approach. Two parties are intentionally selected because they have been essentially strong at the national level namely: All Progressive Congress (APC) and the People’s Democratic Party (PDP). The study finds out that politicians in Nigeria, as in many parts of the world, use language to manipulate the electorate. Comprehensive discussion of these instances of political manipulation remains the thrust of this paper.

Keywords: communication, discourse, manipulation, misrepresentation

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Authors: Moses Joseph

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Language is a veritable tool in the hands of politicians. They use it to shape social realities; create new meanings and ultimately to acquire, exercise and sustain power in the society. Language and politics both share a symbiotic relationship. The former is the medium through which members of the society communicate and cohabitate while the later is used to gain and exercise power in the society. Language therefore is the epicenter of every human activity and politicians explore, deploy and manipulate it to advance their personal interests. This paper examines the ideological use of language in Okediran’s Tenants of the House. The study further shows that language is used as an instrument of political domination and manipulation through the display of emotiveness. The study concludes that politicians do not innocently use language but deliberately employ them to foreground their ideological position.

Keywords: language, ideology, political domination, manipulation

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Authors: Zeynep Karaçor, Volkan Alptekin, Gökhan Akar, Tuba Akar

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This paper aims to review the phenomenon of triplet deficit which is called interaction of budget balance that make up the overall balance of the economy, investment savings balance and current accounts balance in terms of Turkey. In this paper, triplet deficit state in Turkish economy has been analyzed with vector autoregressive model and Granger causality test using data covering the period of 1980-2010. According to VAR results, increase in current accounts is perceived on public sector borrowing requirement. These two variables influence each other bilaterally. Therefore, current accounts increase public deficit, whereas public deficit increases current accounts. It is not possible to mention the existence of a short-term Granger causality between variables at issue.

Keywords: internal and external deficit, stability, triplet deficit, Turkey economy

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Authors: Andreas Aceranti, Stefano Costa

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The aim of this study was to demonstrate that manipulative treatment combined with therapeutic exercisetherapywas more effective than isolated therapeutic exercise in the short-term treatment of eye convergence disorders in boxers. A randomized controlled trial (RCT) pilot trial was performed at our physiotherapy practices. 30 adult subjects who practice the discipline of boxing were selected after an initial skimming defined by the Convergence Insufficiency Symptom Survey (CISS) test (results greater than or equal to 10) starting from the initial sample of 50 subjects; The 30 recruits were evaluated by an orthoptist using prisms to know the diopters of each eye and were divided into 2 groups (experimental group and control group). The members of the experimental group were subjected to manipulation of the lateral strain of sphenoid from the side contralateral to the eye that had fewer diopters and were subjected to a sequence of 3 ocular motor exercises immediately after manipulation. The control group, on the other hand, received only ocular motor treatment. A secondary outcome was also drawn up that demonstrated how changes in ocular motricity also affected cervical rotation. Analysis of the data showed that the experimental treatment was in the short term superior to the control group to astatistically significant extent both in terms of the prismatic delta of the right eye (0 OT median without manipulation and 10 OT median with manipulation) and that of the left eye (0 OT median without manipulation and 5 OT median with manipulation). Cervical rotation values also showed better values in the experimental group with a median of 4° in the right rotation without manipulation and 6° with thrust; the left rotation presented a median of 2° without manipulation and 7° with thrust. From the results that emerged, the treatment was effective. It would be desirable to increase the sample number and set up a timeline to see if the net improvements obtained in the short term will also be maintained in the medium to long term.

Keywords: boxing, basilar spheno synchondrosis, ocular convergence deficit, osteopathic treatment

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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: D. Baratian, A. Cavalli, D. van den Ende, F. Mugele

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The morphology of liquid bridges inside complex geometries is the subject of interest for many years. These efforts try to find stable liquid configuration considering the boundary condition and the physical properties of the system. On the other hand precise manipulation of droplets is highly significant in many microfluidic applications. The liquid configuration in a complex geometry can be switched by means of external stimuli. We show manipulation of droplets in a wedge structure. The profile and position of a drop in a wedge geometry has been calculated analytically assuming negligible contact angle hysteresis. The characteristic length of liquid bridge and its interfacial tension inside the surrounding medium along with the geometrical parameters of the system determine the morphology and equilibrium position of drop in the system. We use electrowetting to modify one the governing parameters to manipulate the droplet. Electrowetting provides the capability to have precise control on the drop position through tuning the voltage and consequently changing the contact angle. This technique is employed to tune drop displacement and control its position inside the wedge. Experiments demonstrate precise drop movement to its predefined position inside the wedge geometry. Experimental results show promising consistency as it is compared to our geometrical model predictions. For such a drop manipulation, appealing applications in microfluidics have been considered.

Keywords: liquid bridges, microfluidics, drop manipulation, wetting, electrowetting, capillarity

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Authors: Ahmed ElAzab, Amira M. Idrees, Mahmoud A. Mahmoud, Hesham Hefny

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Social networking sites such as Twitter and Facebook attracts over 500 million users across the world, for those users, their social life, even their practical life, has become interrelated. Their interaction with social networking has affected their life forever. Accordingly, social networking sites have become among the main channels that are responsible for vast dissemination of different kinds of information during real time events. This popularity in Social networking has led to different problems including the possibility of exposing incorrect information to their users through fake accounts which results to the spread of malicious content during life events. This situation can result to a huge damage in the real world to the society in general including citizens, business entities, and others. In this paper, we present a classification method for detecting fake accounts on Twitter. The study determines the minimized set of the main factors that influence the detection of the fake accounts on Twitter, then the determined factors have been applied using different classification techniques, a comparison of the results for these techniques has been performed and the most accurate algorithm is selected according to the accuracy of the results. The study has been compared with different recent research in the same area, this comparison has proved the accuracy of the proposed study. We claim that this study can be continuously applied on Twitter social network to automatically detect the fake accounts, moreover, the study can be applied on different Social network sites such as Facebook with minor changes according to the nature of the social network which are discussed in this paper.

Keywords: fake accounts detection, classification algorithms, twitter accounts analysis, features based techniques

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Authors: M. D. D. Chathurangi, M. G. K. Nayanathara, K. M. H. M. M. Gunapala, G. M. R. G. Dayananda, Kavinga Yapa Abeywardena, Deemantha Siriwardana

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Due to the growing popularity of social media platforms at present, there are various concerns, mostly cyberbullying, spam, bot accounts, and the spread of incorrect information. To develop a risk score calculation system as a thorough method for deciphering and exposing unethical social media profiles, this research explores the most suitable algorithms to our best knowledge in detecting the mentioned concerns. Various multiple models, such as Naïve Bayes, CNN, KNN, Stochastic Gradient Descent, Gradient Boosting Classifier, etc., were examined, and the best results were taken into the development of the risk score system. For cyberbullying, the Logistic Regression algorithm achieved an accuracy of 84.9%, while the spam-detecting MLP model gained 98.02% accuracy. The bot accounts identifying the Random Forest algorithm obtained 91.06% accuracy, and 84% accuracy was acquired for fake news detection using SVM.

Keywords: cyberbullying, spam behavior, bot accounts, fake news, machine learning

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Authors: K. D. R. Jagath-Kumara, D. D. Dias

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The sea waves carry thousands of GWs of power globally. Although there are a number of different approaches to harness offshore energy, they are likely to be expensive, practically challenging and vulnerable to storms. Therefore, this paper considers using the near shore waves for generating mechanical and electrical power. It introduces two new approaches, the wave manipulation and using a variable duct turbine, for intercepting very wide wave fronts and coping with the fluctuations of the wave height and the sea level, respectively. The first approach effectively allows capturing much more energy yet with a much narrower turbine rotor. The second approach allows using a rotor with a smaller radius but captures energy of higher wave fronts at higher sea levels yet preventing it from totally submerging. To illustrate the effectiveness of the approach, the paper contains a description and the simulation results of a scale model of a wave manipulator. Then, it includes the results of testing a physical model of the manipulator and a single duct, axial flow turbine, in a wave flume in the laboratory. The paper also includes comparisons of theoretical predictions, simulation results and wave flume tests with respect to the incident energy, loss in wave manipulation, minimal loss, brake torque and the angular velocity.

Keywords: near-shore sea waves, renewable energy, wave energy conversion, wave manipulation

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Authors: Nadeem Munawar, Tariq Mahmood

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Habitat manipulation is an important technique that can be used for controlling rodent damage in agricultural ecosystems. It involves intentionally manipulation of vegetation cover in adjacent habitats around the active burrows of rodents to reduce shelter, food availability and to increase predation pressure. The current study was conducted in the Pothwar Plateau during the respective non-crop period of wheat-groundnut (post-harvested and un-ploughed/non-crop fallow lands) with the aim to assess the impact of the reduction in vegetation height of adjacent habitats (field borders) on rodent’s richness and abundance. The study area was divided into two sites viz. treated and non-treated. At the treated sites, habitat manipulation was carried out by removing crop cache, and non-crop vegetation’s over 10 cm in height to a distance of approximately 20 m from the fields. The trapping sessions carried out at both treated and non-treated sites adjacent to wheat-groundnut fields were significantly different (F 2, 6 = 13.2, P = 0.001) from each other, which revealed that a maximum number of rodents were captured from non-treated sites. There was a significant difference in the overall abundance of rodents (P < 0.05) between crop stages and between treatments in both crops. The manipulation effect was significantly observed on damage to crops, and yield production resulted in the reduction of damage within the associated croplands (P < 0.05). The outcomes of this study indicated a significant reduction of rodent population at treated sites due to changes in vegetation height and cover which affect important components, i.e., food, shelter, movements and increased risk sensitivity in their feeding behavior; therefore, they were unable to reach levels where they cause significant crop damage. This method is recommended for being a cost-effective and easy application.

Keywords: agricultural ecosystems, crop damage, habitat manipulation, rodents, trapping

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Authors: García López

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The Government Departments of Health have the task of informing and educating citizens about public health issues. For this, they use channels like Twitter, key in the search for health information and the propagation of content. The tweets, important in the virality of the content, may contain emotions that influence the contagion and exchange of knowledge. The goal of this study is to perform an analysis of the emotional projection of health information shared on Twitter by official American accounts: the disease control account CDCgov, National Institutes of Health, NIH, the government agency HHSGov, and the professional organization PublicHealth. For this, we used Tone Analyzer, an International Business Machines Corporation (IBM) tool specialized in emotion detection in text, corresponding to the categorical model of emotion representation. For 15 days, all tweets from these accounts were analyzed with the emotional analysis tool in text. The results showed that their tweets contain an important emotional load, a determining factor in the success of their communications. This exposes that official accounts also use subjective language and contain emotions. The predominance of emotion joy over sadness and the strong presence of emotions in their tweets stimulate the virality of content, a key in the work of informing that government health departments have.

Keywords: emotions in tweets, emotion detection in the text, health information on Twitter, American health official accounts, emotions on Twitter, emotions and content

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Authors: Gerges Samaan Henin Abdalla

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Ultra-secured methods of banking services have been introduced to the customer, 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 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. 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. 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: Andreas Aceranti, Guido Bighiani, Francesca Crotto, Marco Colorato, Stefania Zaghi, Marino Zanetti, Simonetta Vernocchi

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The management of eye parameters such as convergence, accommodation, and miosis is very complex; in fact, both the neurovegetative system and the complex Oculocephalgiria system come into play. We have found the effectiveness of the "highvelocity low amplitude" technique directed on C7-T1 (where the cilio-spinal nucleus of the budge is located) in improving the convergence parameter through the measurement of the point of maximum convergence. With this research, we set out to investigate whether the improvement obtained through the High Velocity Low Amplitude maneuver lasts over time, carrying out a pre-manipulation measurement, one immediately after manipulation and one month after manipulation. We took a population of 30 subjects with both refractive and non-refractive problems. Of the 30 patients tested, 27 gave a positive result after the High Velocity Low Amplitude maneuver, giving an improvement in the point of maximum convergence. After a month, we retested all 27 subjects: some further improved the result, others kept, and three subjects slightly lost the gain obtained. None of the re-tested patients returned to the point of maximum convergence starting pre-manipulation. This result opens the door to a multidisciplinary approach between ophthalmologists and osteopaths with the aim of addressing oculomotricity and convergence deficits that increasingly afflict our society due to the massive use of devices and for the conduct of life in closed and restricted environments.

Keywords: point of maximum convergence, HVLA, improvement in PPC, convergence

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Authors: Mohammed Aijaz

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In industries, to transfer fragile materials like glasses, a holding, lifting, and manipulation system are required. In this report, we designed and analysed a suction cup holding, lifting, and manipulation system that is attached to a head plate and must be able to grip/hold securely, the largest glass panel with 3m x 2.5m x 20mm thick with a mass of 115 kg. The system is able to rotate the panel through 180 degrees in the X, Y, and Z axis in any direction from the outer reach of the robotic arm. The structural analysis is performed to verify the structural strength of the suction cup’s head plate system.

Keywords: designing, mechanical, engineering, suction

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Authors: Khelfaoui Rachid, Chekifi Tawfiq, Dennai Brahim, Maazouzi A. Hak

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A numerical and experimental studies of passive micro drops production have been presented. This paper focuses on the modeling of micro-oscillators systems which are composed by passive amplifier without moving part. The micro-system modeling is based on geometrical oscillators form. An asymmetric micro-oscillator design that is based on a bistable fluidic amplifier is proposed. The characteristic size of the channels is generally about 35 microns of depth. The numerical results indicate that the production and manipulation of microdrops are possible with passive device within a typical oscillators chamber of 2.25 mm diameter and 0.20 mm length when the Reynolds number is Re = 490. The novel micro drops method that is presented in this study provides a simple solution about the production of microdrops problems in micro system. We undertake an experimental step. The first part is based on the realisation of sample oscillator; the second part is consisted of visualization, production and manipulation of microdrops.

Keywords: modelling, miscible, micro drops, production, oscillator sample, capillary

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Authors: Feddaoui Amina

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Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.

Keywords: income, smoothing, 'Eckel', French companies

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Authors: Jonghae Park, Daesung Kim

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The impact of aggressive and conservative working capital‘s strategies on the value and profitability of the firms has been evaluated by applying the panel data regression analysis. The control variables used in the regression models are natural log of firm size, sales growth, and debt. We collected a panel of 13,988 companies listed on the Korea stock market covering the period 2000-2016. The major findings of this study are as follow: 1) We find a significant negative correlation between firm profitability and the number of days inventory (INV) and days accounts payable (AP). The firm’s profitability can also be improved by reducing the number of days of inventory and days accounts payable. 2) We also find a significant positive correlation between firm profitability and the number of days accounts receivable (AR) and cash ratios (CR). In other words, the cash is associated with high corporate profitability. 3) Tobin's analysis showed that only the number of days accounts receivable (AR) and cash ratios (CR) had a significant relationship. In conclusion, companies can increase profitability by reducing INV and increasing AP, but INV and AP did not affect corporate value. In particular, it is necessary to increase CA and decrease AR in order to increase Firm’s profitability and value.

Keywords: working capital, working capital management, firm value, profitability

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Authors: K. T. Kohler

Abstract:

Typically in war, force involves physical violence, though those who perpetrated the Holocaust expanded manipulation techniques to include mental violence. This qualitative research study was conducted to understand the effects that the music of the Women’s Orchestra of Auschwitz-Birkenau had on women prisoners during World War II. Over 100 testimonies from the USC Shoah Foundation’s Visual History Archive reveal that the orchestra’s music had a profoundly distressing effect on many of the women in the camp. Led by Gustav Mahler’s granddaughter, Alma Rosé, the orchestra rhythmed the life cycle of the camp, from marching to and from work, Sunday concerts, welcoming transports, to the prisoners’ walk to gas chambers. What surfaced from these testimonies was that the more technical the exposure a woman had to music before camp, the more disturbing its effect. The juxtaposition of beauty with the visible horror of the camp thrust them into an impossible state where suicide became a plausible alternative. By exploiting the Women’s Orchestra, the Nazis made music a critical component of manipulation within Auschwitz-Birkenau.

Keywords: Alma Rosé, Auschwitz-Birkenau, camp life, concert, Holocaust, music, Oświęcim, Poland, women’s orchestra

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Authors: Andreas Aceranti, Simonetta Vernocchi, Marco Colorato, Pozzaglio Carolina

Abstract:

This work analyses the term sect or religious cult and the general traits of those groups and the people involved so as to better understand this unexpectedly popular reality. Some translations taken from research papers as well as academic articles are likewise taken into consideration. We have carried out an in-depth analysis of the topics presented. Firstly we defined magic related to religion and all the similarities and differences between magical thinking and religious thinking, religion, and superstition. Secondly, the term “sect” was defined, and the phenomenon was dealt with, along with the listing of all kinds of existing groups. Then we studied the recruitment process in general and recruitment according to the brainwashing theory. We then analysed the criminological aspects that entail their harmfulness with a particular focus on the structure of those religious communities and the theories regarding the people involved: leader, members, and the group, as it has its own pattern of behaviour and its conformism. Finally, we studied the ideology and the techniques of manipulation used, such as brainwashing, which got already introduced in previous chapters trying to explain this reality not only in theory but studying and trying to understand some of the most famous religious cults.

Keywords: psychological manipulation, brainwashing, love bombing, magic and religion

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Authors: Priya Varma, Denis John McKeown

Abstract:

Psychological time, unlike physical time, is believed to be ‘compressive’ in the sense that the mental representations of a series of events may be internally arranged with ever decreasing inter-event spacing (looking back from the most recently encoded event). If this is true, the record within immediate memory of recent events is severely temporally distorted. Although this notion of temporal distortion of the memory record is captured within some theoretical accounts of human forgetting, notably temporal distinctiveness accounts, the way in which the fundamental nature of the distortion underpins memory and forgetting broadly is barely recognised or at least directly investigated. Our intention here was to manipulate the spacing of items for recall in order to ‘reverse’ this supposed natural compression within the encoding of the items. In Experiment 1 three schedules of presentation (expanding, contracting and fixed irregular temporal spacing) were created using logarithmic spacing of the words for both free and serial recall conditions. The results of recall of lists of 7 words showed statistically significant benefits of temporal isolation, and more excitingly the contracting word series (which we may think of as reversing the natural compression within the mental representation of the word list) showed best performance. Experiment 2 tested for effects of active verbal rehearsal in the recall task; this reduced but did not remove the benefits of our temporal scheduling manipulation. Finally, a third experiment used the same design but with Chinese characters as memoranda, in a further attempt to subvert possible verbal maintenance of items. One change to the design here was to introduce a probe item following the sequence of items and record response times to this probe. Together the outcomes of the experiments broadly support the notion of temporal compression within immediate memory.

Keywords: memory, serial position curves, temporal isolation, temporal schedules

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