Search results for: fraud triangle analysis

Authors: Andreas Kapardis, Maria Krambia-Kapardis, Sofia Michaelides-Mateou

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Corruption and economic crime is a serious problem affecting the sustainability of businesses in the 21st century. Nowadays, many corruption or fraud cases come to light thanks to whistleblowers. This article will first discuss the concept of whistleblowing as well as some relevant legislation enacted around the world. Secondly, it will discuss the findings of a survey of whistleblowers or could-have-been whistleblowers. Finally, suggestions for the development of a comprehensive whistleblowing framework will be considered. Whistleblowing can be described as expressing a concern about a wrongdoing within an organization, such as a corporation, an association, an institution or a union. Such concern must be in the public interest and in good faith and should relate to the cover up of matters that could potentially result in a miscarriage of justice, a crime, criminal offence and threats to health and safety. Whistleblowing has proven to be an effective anti-corruption mechanism and a powerful tool that helps deterring fraud, violations, and malpractices within organizations, corporations and the public sector. Research in the field of whistleblowing has concentrated on the reasons for whistleblowing and financial bounties; the effectiveness of whistleblowing; whistleblowing being a prosocial behavior with a psychological perspective and consequences; as a tool in protecting shareholders, saving lives and billions of dollars of public funds. Whilst, no other study of whistleblowing has been carried out on whistleblowers or intended whistleblowers. The study reported in the current paper analyses the findings of 74 whistleblowers or intended whistleblowers, the reasons behind their decision to blow the whistle, or not to proceed to blow the whistle and any regrets they may have had. In addition a profile of a whistleblower is developed concerning their age, gender, marital and family status and position in an organization. Lessons learned from the intended whistleblowers and in response to the questions if they would be willing to blow the whistle again show that enacting legislation to protect the whistleblower is not enough. Similarly, rewarding the whistleblower does not appear to provide the whistleblower with an incentive since the majority noted that “work ethics is more important than financial rewards”. We recommend the development of a comprehensive and holistic framework for the protection of the whistleblower and to ensure that remedial actions are immediately taken once a whistleblower comes forward. The suggested framework comprises (a) hard legislation in ensuring the whistleblowers follow certain principles when blowing the whistle and, in return, are protected for a period of 5 years from being fired, dismissed, bullied, harassed; (b) soft legislation in establishing an agency to firstly ensure psychological and legal advice is provided to the whistleblowers and secondly any required remedial action is immediately taken to avert the undesirable events reported by a whistleblower from occurring and, finally; (c) mechanisms to ensure the coordination of actions taken.

Keywords: whistleblowing, business ethics, legislation, business

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Authors: Ashwani Kumar

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In human beings, eyes play a vital role. A very less research has been done for rehabilitation of blindness for the blind people. This paper discusses the work that helps blind people for recognizing the basic shapes of the objects like circle, square, triangle, horizontal lines, vertical lines, diagonal lines and the wave forms like sinusoidal, square, triangular etc. This is largely achieved by using a digital camera, which is used to capture the visual information present in front of the blind person and a software program, which achieves the image processing operations, and finally the processed image is converted into sound. After the sound generation process, the generated sound is fed to the blind person through headphones for visualizing the imaginary image of the object. For visualizing the imaginary image of the object, it needs to train the blind person. Various training process methods had been applied for recognizing the object.

Keywords: image processing, pixel, pitch, loudness, sound generation, edge detection, brightness

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Authors: Cut Maisyarah Karyati, Aries Muslim, Sulardi

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Digital image processing techniques to obtain detailed information from an image have been used in various fields, including in civil engineering, where the use of solid beam profiles in buildings and bridges has often been encountered since the early development of beams. Along with this development, the founded castellated beam profiles began to be more diverse in shape, such as the shape of a hexagon, triangle, pentagon, circle, ellipse and oval that could be a practical solution in optimizing a construction because of its characteristics. The purpose of this research is to create a computer application to edge detect the profile of various shapes of the castella beams hole. The digital image segmentation method has been used to obtain the grayscale images and represented in 2D and 3D formats. This application has been successfully made according to the desired function, which is to provide information on the type of castella beam hole.

Keywords: digital image, image processing, edge detection, grayscale, castella beams

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Authors: Katarzyna Stoklosa

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Introduction: European Public Prosecutor’s Office (EPPO) is an independent office in European Union which was established under the article 86 of the Treaty on the Functioning of the European Union by the Treaty of Lisbon following the method of enhanced cooperation. EPPO is aimed at combating crimes against the EU’s financial interest et fraud against the EU budgets on the one hand, EPPO will give a chance to effective fight with organized criminality, on the other it seems to be a threat for member-states which bound with justice the problem of sovereignty. It is a new institution that will become effective from 2020, which is why it requires prior analysis. Methodology: The author uses statistical and comparative methods by collecting and analyzing the work of current institutions such as Europol, Eurojust, as well as the future impact of EPPO on detection and prosecution of crimes. The author will also conduct questionnaire among students and academic staff involved in the perception of EU institutions and the need to create new entities dealing with inter-agency cooperation in criminal matters. Thanks to these research the author will draw up present ways of cooperation between member-states and changes in fighting with financial crimes which will grow up under new regulation. Major Finding of the Study: Analysis and research show that EPPO is an institution based on the principle of mutual recognition, which often does not work in cooperation between Member States. Distrust and problems with the recognition of judgments of other EU Member States may significantly affect the functioning of EPPO. Poland is not part of the EPPO, because arguments have been raised that the European Public Prosecutor's Office interferes too much with the Member States’ pro-active sovereignty and duplicates competences. The research and analyzes carried out by the author show that EPPO has completely new competences, for example, it may file indictments against perpetrators of financial crimes. However, according to the research carried out by the author, such competences may undermine the sovereignty and the principle of protecting the public order of the EU. Conclusion: After the analysis, it will be possible to set following thesis: EPPO is only possible way to effective fight with organized financial criminality. However in conclusion Polish doubts should not be criticized at all. Institutions as EPPO must properly respect sovereignty of member-states. Even instruments like that cannot provoke political contraventions, because there are no other ways to effective resolving of international criminality problem.

Keywords: criminal trial, economic crimes, European Public Prosecutor's Office, European Union

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Authors: M. Sai Veerendra

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Today, money laundering (ML) poses a serious threat not only to financial institutions but also to the nation. This criminal activity is becoming more and more sophisticated and seems to have moved from the cliché of drug trafficking to financing terrorism and surely not forgetting personal gain. Most of the financial institutions internationally have been implementing anti-money laundering solutions (AML) to fight investment fraud activities. However, traditional investigative techniques consume numerous man-hours. Recently, data mining approaches have been developed and are considered as well-suited techniques for detecting ML activities. Within the scope of a collaboration project on developing a new data mining solution for AML Units in an international investment bank in Ireland, we survey recent data mining approaches for AML. In this paper, we present not only these approaches but also give an overview on the important factors in building data mining solutions for AML activities.

Keywords: data mining, clustering, money laundering, anti-money laundering solutions

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Authors: É. Kónya, E. Szabó, I. Bata-Vidács, T. Deák, M. Ottucsák, N. Adányi, A. Székács

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Spice paprika is a major spice commodity in the European Union (EU), produced locally and imported from non-EU countries, reported not only for chemical and microbiological contamination, but also for fraud. The effective interaction between producers’ quality management practices and government and EU activities is described on the example of spice paprika production and control in Hungary, a country of leading spice paprika producer and per capita consumer in Europe. To demonstrate the importance of various contamination factors in the Hungarian production and EU trade of spice paprika, several aspects concerning food safety of this commodity are presented. Alerts in the Rapid Alert System for Food and Feed (RASFF) of the EU between 2005 and 2013, as well as Hungarian state inspection results on spice paprika in 2004 are discussed, and quality non-compliance claims regarding spice paprika among EU member states are summarized in by means of network analysis. Quality assurance measures established along the spice paprika production technology chain at the leading Hungarian spice paprika manufacturer, Kalocsai Fűszerpaprika Zrt. are surveyed with main critical control points identified. The structure and operation of the Hungarian state food safety inspection system is described. Concerted performance of the latter two quality management systems illustrates the effective interaction between internal (manufacturer) and external (state) quality control measures.

Keywords: spice paprika, quality control, reporting mechanisms, RASFF, vulnerable points, HACCP

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Authors: Agih Ukuru Agih

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This work is an appraisal of the application and applicability of computer system to financial management in improving the speed, performance, accuracy, and efficiency of the College of Education, Oju. The computerization of financial management, which is a recent development that has authentic and dedicated balancing of accounting records, would be of enormous benefits to the college. The core objective of this project is to recommend the software that typically matches a computerized institution, making for improved service, reduced fraud, mishandled funds, and financial records in the College of Education, Oju. Considering major globalization impacts in computerized financial management of the college, the study recommends among other things that the College of Education, Oju should endeavor to be positive towards computerized financial management in the institution.

Keywords: computer system, balancing, accounting records, computerized financial management

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Authors: Hamdi Beji, Toufik Kanit, Tanguy Messager

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This study aims to construct a predictive model proficient in foreseeing the linear elastic and thermal characteristics of composite materials, drawing on a multitude of influencing parameters. These parameters encompass the shape of inclusions (circular, elliptical, square, triangle), their spatial coordinates within the matrix, orientation, volume fraction (ranging from 0.05 to 0.4), and variations in contrast (spanning from 10 to 200). A variety of machine learning techniques are deployed, including decision trees, random forests, support vector machines, k-nearest neighbors, and an artificial neural network (ANN), to facilitate this predictive model. Moreover, this research goes beyond the predictive aspect by delving into an inverse analysis using genetic algorithms. The intent is to unveil the intrinsic characteristics of composite materials by evaluating their thermomechanical responses. The foundation of this research lies in the establishment of a comprehensive database that accounts for the array of input parameters mentioned earlier. This database, enriched with this diversity of input variables, serves as a bedrock for the creation of machine learning and genetic algorithm-based models. These models are meticulously trained to not only predict but also elucidate the mechanical and thermal conduct of composite materials. Remarkably, the coupling of machine learning and genetic algorithms has proven highly effective, yielding predictions with remarkable accuracy, boasting scores ranging between 0.97 and 0.99. This achievement marks a significant breakthrough, demonstrating the potential of this innovative approach in the field of materials engineering.

Keywords: machine learning, composite materials, genetic algorithms, mechanical and thermal proprieties

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Authors: Ahmad Abdulkadir Ibrahim

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The Islamic law of transactions laid down the methods and instruments of accounting and analyzed its basic assumptions in the modern world. There is a need to examine the implications of accounting initiatives in the Muslim world and attempt to outline the important characteristics of Islamic accounting and how Islamic accounting resolves the problem of measuring the cost of Murabaha goods in case of exchange rate variation. The research tends to discuss an analytical approach to the Islamic accounting concept as well as elaborating the jurisprudential matter and practical aspects of accounting in Islamic financial transactions. It also aims to alert the practitioners of accounting in the Islamic world to be aware of the concept of accounting in Islamic jurisprudence and its historical development. The methodology adopted in this research is the qualitative method through the consultation of relevant literature, which focuses on the thematic study of the subject matter. This is followed by an analysis and discussion of the contents of the materials used. It is concluded that Islamic accounting is unique in its norms as it has been characterized by fairness, accuracy in measuring tools, truthfulness, mutual trust, moderation in making a profit, and tolerance. It was also qualified by capacity and flexibility in terms of the tools and terminology used and invented by Islamic jurisprudence in the accounting system, which indicates its validity and consistency anytime and anywhere. An important conclusion of the research also lies in the refutation of the popular idea that an Italian writer known as Luca Pacilio was the first writer who developed the basis of double-entry due to the presented proofs by Muslim scholars of critical accounting developments, which cannot be ignored. It concludes further that Islamic jurisprudence draws the accounting system codified in the foundations of a market that is far from usury, fraud, cheating, and unfair competition in all areas.

Keywords: accounting, Islamic accounting, Islamic transactions, Islamic jurisprudence, double entry, murabaha, characteristics

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Authors: Monica Violeta Achim, Sorin Nicolae Borlea

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This aim of this work is to stress the needs for enhancing the role of forensic accounting in fighting economic and financial crime, in the context of the new international regulation movements in this area enhanced by the International Federation of Accountants (IFAC). Corruption, money laundering, tax evasion and other frauds significant hamper the economic growth and human development and, ultimately, the UN Sustainable Development Goals. The present paper also stresses the role of good governance in fighting the frauds, in order to achieve the most suitable sustainable development of the society. In this view, we made a bibliometric systematic review on forensic accounting and its contribution towards fraud detection and prevention and theirs relationship with good governance and Sustainable Developments Goals (SDGs). In this view, two powerful bibliometric visual software tools, VosViewer and CiteSpace are used in order to analyze published papers identifies in Scopus and Web of Science databases over the time. Our findings reveal the main red flags identified in literature as used tools by forensic accounting, the evolution in time of the interest of the topic, the distribution in space among world countries and connectivity with patterns of a good governance. Visual designs and scientific maps are useful to show these findings, in a visual way. Our findings are useful for managers and policy makers to provide important avenues that may help in reaching the 2030 Agenda for Sustainable Development, adopted by all United Nations Member States in 2015, in the area of using forensic accounting in preventing frauds.

Keywords: forensic accounting, frauds, red flags, SDGs

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Authors: Sujo Meghwar, Zulfqar Ali laghari, Kanji Harijan, Muhib Ali Lagari, G. M. Mastoi, Ali Mohammad Rind

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Thar Desert is the most populous Desert of the world. Climate variation in Thar Desert has induced an increase in the magnitude of drought. The variation in climate variation has caused a decrease in natural vegetations. Some plant species are eliminated forever. We have applied the SPI (standardized precipitation index) climate model to investigate the drought induced by climate change. We have gathered the anthropogenic response through a developed questionnaire. The data was analyzed in SPSS version 18. The met-data of two meteorological station elaborated by the time series has suggested an increase in temperature from 1-2.5 centigrade, the decrease in rain fall rainfall from 5-25% and reduction in humidity from 5-12 mm in the 20th century. The anthropogenic responses indicate high impact of climate change on human life and vegetations. Triangle data, we have collected, gives a new insight into the understanding of an association between climate change, drought and human activities.

Keywords: Thar desert, human impact, vegetations, temperature, rainfall, humidity

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Authors: Nisha James, Shubha Ranganathan

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One of the most poignant forms of organized crime against women, which has rarely made it to the world of Indian cinema, is that of sex trafficking, i.e. the forcible involvement of women in the sex trade through fraud or coercion (Hughes, 2005). In the space of Indian cinema, much of the spotlight has been on the sensational drug trafficking and gang mafia of Bombay. During our research on sex trafficking, the rehabilitated women interviewed often expressed strong criticism about mass media’s naive portrayal of prostitutes as money-minting, happy and sexually driven women. They argued that this unrealistic portrayal ignored the fact that this was not a reality for the majority of trafficked women. Given the gravity of sex trafficking as a human rights issue, it is, therefore, refreshing to see three recent films on sex trafficking in Indian Languages – Naa Bangaaru Talli (2014, Telugu), Mardaani (2014, Hindi) and Lakshmi (2014, Hindi). This paper reviews these three films to explore the portrayal of the everyday reality of trafficking for women. Film analysis was used to understand the representation of psychological issues in the media. The strength of these movies starts with their inspirations which are of true stories and that they are all aimed at bringing awareness about the issue of sex trafficking, which is a rising social evil in Indian society though none of the three films move to portray the next phase of rehabilitation and reintegration of victims, which is a very complex and important process in the life of a survivor. According to findings, survivors of sex trafficking find the rehabilitation and reintegration into society to be a slow and tough part of their life as they continuously face stigma and social exclusion and have to strive to live against all odds of non-acceptance starting from their family.

Keywords: film review, Indian films, sex trafficking, survivors

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Authors: R. S. Remya, U. S. Sethulekshmi

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Detecting the authenticity of a video is an important issue in digital forensics as Video is used as a silent evidence in court such as in child pornography, movie piracy cases, insurance claims, cases involving scientific fraud, traffic monitoring etc. The biggest threat to video data is the availability of modern open video editing tools which enable easy editing of videos without leaving any trace of tampering. In this paper, we propose an efficient passive method for inter-frame video tampering detection, its type and location by estimating the optical flow of wavelet features of adjacent frames and thresholding the variation in the estimated feature. The performance of the algorithm is compared with the z-score thresholding and achieved an efficiency above 95% on all the tested databases. The proposed method works well for videos with dynamic (forensics) as well as static (surveillance) background.

Keywords: discrete wavelet transform, optical flow, optical flow variation, video tampering

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Authors: Shinji Ukita, Naohiro Nakamura, Yuji Miyazu

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In considering the dynamic characteristics of structure, natural frequency and damping ratio are useful indicator. When performing dynamic design, it's necessary to select an appropriate initial damping model and hysteretic model. In the linear region, the setting of initial damping model influences the response, and in the nonlinear region, the combination of initial damping model and hysteretic model influences the response. However, the dynamic characteristics of structure in the nonlinear region remain unclear. In this paper, we studied the effect of setting of initial damping model and hysteretic model on the dynamic characteristics of structure. On initial damping model setting, Initial stiffness proportional, Tangent stiffness proportional, and Rayleigh-type were used. On hysteretic model setting, TAKEDA model and Normal-trilinear model were used. As a study method, dynamic analysis was performed using a lumped mass model of base-fixed. During analysis, the maximum acceleration of input earthquake motion was gradually increased from 1 to 600 gal. The dynamic characteristics were calculated using the ARX model. Then, the characteristics of 1st and 2nd natural frequency and 1st damping ratio were evaluated. Input earthquake motion was simulated wave that the Building Center of Japan has published. On the building model, an RC building with 30×30m planes on each floor was assumed. The story height was 3m and the maximum height was 18m. Unit weight for each floor was 1.0t/m2. The building natural period was set to 0.36sec, and the initial stiffness of each floor was calculated by assuming the 1st mode to be an inverted triangle. First, we investigated the difference of the dynamic characteristics depending on the difference of initial damping model setting. With the increase in the maximum acceleration of the input earthquake motions, the 1st and 2nd natural frequency decreased, and the 1st damping ratio increased. Then, in the natural frequency, the difference due to initial damping model setting was small, but in the damping ratio, a significant difference was observed (Initial stiffness proportional≒Rayleigh type>Tangent stiffness proportional). The acceleration and the displacement of the earthquake response were largest in the tangent stiffness proportional. In the range where the acceleration response increased, the damping ratio was constant. In the range where the acceleration response was constant, the damping ratio increased. Next, we investigated the difference of the dynamic characteristics depending on the difference of hysteretic model setting. With the increase in the maximum acceleration of the input earthquake motions, the natural frequency decreased in TAKEDA model, but in Normal-trilinear model, the natural frequency didn’t change. The damping ratio in TAKEDA model was higher than that in Normal-trilinear model, although, both in TAKEDA model and Normal-trilinear model, the damping ratio increased. In conclusion, in initial damping model setting, the tangent stiffness proportional was evaluated the most. In the hysteretic model setting, TAKEDA model was more appreciated than the Normal-trilinear model in the nonlinear region. Our results would provide useful indicator on dynamic design.

Keywords: initial damping model, damping ratio, dynamic analysis, hysteretic model, natural frequency

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Authors: P. C. Kutschera, Elena C. Tesoro, Mary Grace Talamera-Sandico, Jose Maria G. Pelayo III

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Second generation military Filipino Amerasians comprise a formidable contemporary segment of the estimated 250,000-plus biracial Amerasians in the Philippines today. Overall, they are a stigmatized and socioeconomically marginalized diaspora, historically; they were abandoned or estranged by U.S. military personnel fathers assigned during the century-long Colonial, Post-World War II and Cold War Era of permanent military basing (1898-1992). Indeed, U.S. military personnel remain stationed in smaller numbers in the Philippines today. This inquiry is an outgrowth of two recent small sample studies. The first surfaced the impact of the U.S. military prostitution system on formation of the ‘Derivative Amerasian Family Construct’ on first generation Amerasians; a second, qualitative case study suggested the continued effect of the prostitution systems' destructive impetuous on second generation Amerasians. The intent of this current qualitative, multiple-case study was to actively seek out second generation sex industry toilers. The purpose was to focus further on this human phenomenon in the post-basing and post-military prostitution system eras. As background, the former military prostitution apparatus has transformed into a modern dynamic of rampant sex tourism and prostitution nationwide. This is characterized by hotel and resorts offering unrestricted carnal access, urban and provincial brothels (casas), discos, bars and pickup clubs, massage parlors, local barrio karaoke bars and street prostitution. A small case study sample (N = 4) of female and male second generation Amerasians were selected. Sample formation employed a non-probability ‘snowball’ technique drawing respondents from the notorious Angeles, Metro Manila, Olongapo City ‘AMO Amerasian Triangle’ where most former U.S. military installations were sited and modern sex tourism thrives. A six-month study and analysis of in-depth interviews of female and male sex laborers, their families and peers revealed a litany of disturbing, and troublesome experiences. Results showed profiles of debilitating human poverty, history of family disorganization, stigmatization, social marginalization and the ghost of the military prostitution system and its harmful legacy on Amerasian family units. Emerging were testimonials of wayward young people ensnared in a maelstrom of deep economic deprivation, familial dysfunction, psychological desperation and societal indifference. The paper recommends that more study is needed and implications of unstudied psychosocial and socioeconomic experiences of distressed younger generations of military Amerasians require specific research. Heretofore apathetic or disengaged U.S. institutions need to confront the issue and formulate activist and solution-oriented social welfare, human services and immigration easement policies and alternatives. These institutions specifically include academic and social science research agencies, corporate foundations, the U.S. Congress, and Departments of State, Defense and Health and Human Services, and Homeland Security (i.e. Citizen and Immigration Services) It is them who continue to endorse a laissez-faire policy of non-involvement over the entire Filipino Amerasian question. Such apathy, the paper concludes, relegates this consequential but neglected blood progeny to the status of humiliating destitution and exploitation. Amerasians; thus, remain entrapped in their former colonial, and neo-colonial habitat. Ironically, they are unwitting victims of a U.S. American homeland that fancies itself geo-politically as a strong and strategic military treaty ally of the Philippines in the Western Pacific.

Keywords: Asian Americans, diaspora, Filipino Amerasians, military prostitution, stigmatization

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Authors: Gueidi Afef, Gharsellaoui Hamza, Ben Ahmed Samir

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This paper deals with the secret of the continual progression data that new data management solutions have been emerged: The NoSQL databases. They crossed several areas like personalization, profile management, big data in real-time, content management, catalog, view of customers, mobile applications, internet of things, digital communication and fraud detection. Nowadays, these database management systems are increasing. These systems store data very well and with the trend of big data, a new challenge’s store demands new structures and methods for managing enterprise data. The new intelligent machine in the e-learning sector, thrives on more data, so smart machines can learn more and faster. The robotics are our use case to focus on our test. The implementation of NoSQL for Robotics wrestle all the data they acquire into usable form because with the ordinary type of robotics; we are facing very big limits to manage and find the exact information in real-time. Our original proposed approach was demonstrated by experimental studies and running example used as a use case.

Keywords: NoSQL databases, database management systems, robotics, big data

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Authors: M. Hilani, B. Nassih

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Phishing is one of the oldest and best known scams on the Internet. It can be defined as any type of telecommunications fraud that uses social engineering tricks to obtain confidential data from its victims. It’s a cybercrime aimed at stealing your sensitive information. Phishing is generally done via private email, so scammers impersonate large companies or other trusted entities to encourage victims to voluntarily provide information such as login credentials or, worse yet, credit card numbers. The COVID-19 theme is used by cybercriminals in multiple malicious campaigns like phishing. In this environment, messaging filtering solutions have become essential to protect devices that will now be used outside of the secure perimeter. Despite constantly updating methods to avoid these cyberattacks, the end result is currently insufficient. Many researchers are looking for optimal solutions to filter phishing emails, but we still need good results. In this work, we concentrated on solving the problem of detecting phishing emails using the different steps of NLP preprocessing, and we proposed and trained a model using one-dimensional CNN. Our study results show that our model obtained an accuracy of 99.99%, which demonstrates how well our model is working.

Keywords: phishing, e-mail, NLP preprocessing, CNN, e-mail filtering

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Authors: Yoko Yamada, Chizumi Yamada

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Narrative psychology is based on the dialogical relationship between self and other. The dialogue can consist of divided, competitive, or opposite communication between self and other. We constructed models of coexistent dialogue in which self and other were positioned side by side and communicated sympathetically. We propose new mediation models for narrative relationships. The mediation models are based on triadic relationships that incorporate a medium or a mediator along with self and other. We constructed three types of mediation model. In the first type, called the “Joint Attention Model”, self and other are positioned side by side and share attention with the medium. In the second type, the “Triangle Model”, an agent mediates between self and other. In the third type, the “Caring Model”, a caregiver stands beside the communication between self and other. We apply the three models to the illness narratives of medical professionals and patients. As these groups have different views and experiences of disease or illness, triadic mediation facilitates the ability to see things from the other person’s perspective and to bridge differences in people’s experiences and feelings. These models would be useful for medical education in various situations, such as in considering the relationships between senior and junior doctors and between old and young patients.

Keywords: illness narrative, mediation, psychology, model, medical education

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Authors: Kuliya Muhammed

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This paper examines the potentials of online learning and the challenges to its adoption in Nigeria’s higher institutions of learning. The research would assist in tackling the challenges of online learning adoption and enlighten institutions on the numerous benefits of online learning in Nigeria. The researcher used survey method for the study and questionnaires were used to obtain the needed data from 230 respondents cut across 20 higher institutions in the country. The findings revealed that online learning has the prospect to boost access to learning tools, assist students’ to learn from the comfort of their offices or homes, reduce the cost of learning, and enable individuals to gain self-knowledge. The major challenges in the adoption of e-learning are poor Information and Communication Technology infrastructures, poor internet connectivity where available, lack of Information and Communication Technology background, problem of power supply, lack of commitment by institutions, poor maintenance of Information and Communication Technology tools, inadequate facilities, lack of government funding and fraud. Recommendations were also made at the end of the research work.

Keywords: electronic, ICT, institution, internet, learning, technology

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Authors: Dina Safrina

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This paper aims to discuss the suitability of tax administration in Indonesia based on Islamic Shari'a by looking at Abu Yusuf's idea of taxation. This research is a qualitative research and using data collection method by library research, that is by studying, deepening and citing theories or concepts from a number of literature. The purpose of this paper is to find out whether taxation in Indonesia is consistent with the thinking of Islamic economists, namely Abu Yusuf's idea which became known by economists as the canons of taxation. The ability to pay, lax time giving for taxpayers and the centralization of decision-making in the tax administration are some of the principles it emphasizes. In taxation he recommends the use of the Muqassamah (Proportional Tax) system rather than the Mixed (Fixed Tax) system. In this case, the determination of tax rates in Indonesia there are using fixed tax system, proportional tax, progressive tax and regressive tax. Abu Yusuf opposed the existence of Qabalah institution (the guarantor of tax payments to the state) at the time and suggested a tax administration centered and paid directly to the state. This is in accordance with those already applied in Indonesia where tax collection is done centrally. The tax system in Indonesia using self assessment system, which is the authority and responsibility given by the government to the taxpayer to calculate, pay and report the tax itself becomes the gap for taxpayers to commit fraud. Prerequisites that must be met for the success of this system is with the tax consciousness, tax honesty, tax mindedness, and tax discipline.

Keywords: Abu Yusuf, Indonesia, tax, tax administration

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Authors: Damir Latypov

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A closed-form solution for 4-D double surface integrals arising in boundary integrals equations of a potential theory is obtained for arbitrary coplanar polygonal surfaces. The solution method is based on the construction of exact differential forms followed by the application of Stokes' theorem for each surface integral. As a result, the 4-D double surface integral is reduced to a 2-D double line integral. By an appropriate change of variables, the integrand is transformed into a separable function of integration variables. The closed-form solutions to the corresponding 1-D integrals are readily available in the integration tables. Previously closed-form solutions were known only for the case of coincident triangle surfaces and coplanar rectangles. Solutions for these cases were obtained by surface-specific ad-hoc methods, while the present method is general. The method also works for non-polygonal surfaces. As an example, we compute in closed form the 4-D integral for the case of coincident surfaces in the shape of a circular disk. For an arbitrarily shaped surface, the proposed method provides an efficient quadrature rule. Extensions of the method for non-coplanar surfaces and other than 1/R integral kernels are also discussed.

Keywords: boundary integral equations, differential forms, integration, stokes' theorem

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Authors: Phuoc Si Nguyen

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Infinite impulse response (IIR) filters can be designed from an analogue low pass prototype by using frequency transformation in the s-domain and bilinear z-transformation with pre-warping frequency; this method is known as frequency transformation from the s-domain to the z-domain. This paper will introduce a new method to transform an IIR digital filter to another type of IIR digital filter (low pass, high pass, band pass, band stop or narrow band) using a technique based on inverse bilinear z-transformation and inverse matrices. First, a matrix equation is derived from inverse bilinear z-transformation and Pascal’s triangle. This Low Pass Digital to Digital Filter Pascal Matrix Equation is used to transform a low pass digital filter to other digital filter types. From this equation and the inverse matrix, a Digital to Digital Filter Pascal Matrix Equation can be derived that is able to transform any IIR digital filter. This paper will also introduce some specific matrices to replace the inverse matrix, which is difficult to determine due to the larger size of the matrix in the current method. This will make computing and hand calculation easier when transforming from one IIR digital filter to another in the digital domain.

Keywords: bilinear z-transformation, frequency transformation, inverse bilinear z-transformation, IIR digital filters

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Authors: Christiena Van Der Bank, Marjone Van Der Bank, Ronelle Prinsloo

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The constitutional right to a healthy environment and the constitutional duty imposed on the state actively to protect the environment fulfill the specific duties to prevent pollution and ecological degradation and to promote conservation. The aim of this paper is to draw attention to the relationship between child rights and the environment. The focus is to analyse government’s responses as mandated with section 24 of the Bill of Rights for ensuring the right to a clean and healthy environment. The principle of sustainability of the environment encompasses the notion of equity and the harm to the environment affects the present as well as future generations. Section 24 obliges the state to ensure that the legacy of future generations is protected, an obligation that has been said to be part of the common law. The environment is an elusive and wide concept that can mean different things to different people depending on the context in which it is used for example clean drinking water or safe food. An extensive interpretation of the term environment would include almost everything that may positively or negatively influence the quality of human life. The analysis will include assessing policy measures, legislation, budgetary measures and other measures taken by the government in order to progressively meet its constitutional obligation. The opportunity of the child to grow up in a healthy and safe environment is extremely unjustly distributed. Without a realignment of political, legal and economic conditions this situation will not fundamentally change. South Africa as a developing country that needs to meet the demand of social transformation and economic growth whilst at the same time expediting its ability to compete in global markets, the country will inevitably embark on developmental programmes as a measure for sustainable development. The courts would have to inquire into the reasonableness of those measures. Environmental threats to children’s rights must be identified, taking into account children’s specific needs and vulnerabilities, their dependence and marginalisation. Obligations of states and violations of rights must be made more visible to the general public.

Keywords: environment, children rights, pollution, healthy, violation

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Authors: M. Dezyani, R. Ezzati belvirdi, M. Shakerian, H. Mirzaei

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The effect of Microfiltration (MF) on proteolysis, hardness, and flavor of Feta cheese during 6 mo of aging was determined. Raw skim milk was microfiltered two-fold in two cheese making trials. In trial 1, four vats of cheese were made in 1 d using unconcentrated milk (1X), 1.26X, 1.51X, and 1.82X Concentration Factors (CF). Casein-(CN)-to-fat ratio was constant among treatments. Proteolysis during cheese aging decreased with increasing CF due to either limitation of substrate availability for chymosin due to low moisture in the nonfat substance (MNFS), inhibition of chymosin activity by high molecular weight milk serum proteins, such as α2-macroglobulin, retained in the cheese or low residual chymosin in the cheese. Hardness of fresh cheese increased, and cheese flavor intensity decreased with increasing CF. In trial 2, the 1X and 1.8X CF were compared directly. Changes made in the cheese making procedure for the 1.8X CF (more chymosin and less cooking) increased the MNFS and made proteolysis during aging more comparable for the 1X and 1.8X cheeses. The significant difference in cheese hardness due to CF in trial 1 was eliminated in trial 2. In a triangle test, panelists could not differentiate between the 1X and 1.8X cheeses. Therefore, increasing chymosin and making the composition of the two cheeses more similar allowed production of aged Fetta cheese from milk concentrated up to 1.8X by MF that was not perceived as different from aged feta cheese produced without MF.

Keywords: feta cheese, microfiltration, concentration factor, proteolysis

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Authors: Patience Oluchi Silas, Yemi Adeshina

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Financial transactions involving the use of the internet has become an important practice among commercial banks in Nigeria with the introduction of internet banking and this has improved banking efficiency in rending services to customers. However, customers in Lagos State are enslaved in the fear of insecurity, technical failure, inadequate operational facilities, including improper telecommunications and poor power supply. It is in line with this that this paper explores the obstacles faced by Lagosians, tourists, small scale business owners, companies, customers and the government's attitude in addressing the challenges associated with online banking system in Nigeria through relevant legislations. Internet banking has the potential to transform economic activity and achieve developmental goals. If the associated Challenges are addressed quickly, then it will have the desired impact on the Nigerian economy. In this study, Respondents, mostly bank employees and customers were issued well designed and structured questionnaires to effectively examine the new developments brought about by the introduction of Internet banking and the challenges inhibiting its adoption. Hypotheses were formulated to test assumptions and claims generated from the study. The results were statistically analyzed to address the issues of errors and chances, and at the end, the result of the statistical analysis shows that all especially insecurity, inadequate operational facilities and poor power supply are the significant factors affecting the adoption of internet banking services in Nigeria. The study recommends that for internet banking to assume a developmental dimension in Nigeria and for the country to be fully integrated and respected in global financial environment, the prevalent level of frauds in Lagos State and among Nigerians must first be addressed and the relevant local laws should be put in place and in consonance with international laws and conventions; get the citizens well educated on the intricacies of Internet usage and frauds.

Keywords: internet-banking, adoption, challenges, insecurity, legislation, fraud, Lagos state, statistics

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Authors: Amit Kohli, Pooja Lekhi, Gihan Adel Amin Hafez

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Blockchain is a distributor ledger technology trend that extended to different fields and proved a remarkable success. Blockchain technology is a vital proliferation technique that recuperates the food supply chain traceability process. While tracing is the core of the food supply chain; still, a complex system mitigates the exceptional risk of food contamination, foodborne, food waste, and food fraud. In addition, the upsurge of food supply chain data variance and variety in the traceability system requires complete transparency, a secure, steadfast, sustainable, and efficient approach to face the food supply chain challenges. On the other hand, blockchain technical aspects merged with a detailed implementation plan, the advantages and challenges in food traceability have not been much elucidated for small and medium enterprises (SMEs.) This paper demonstrated the advantages and challenges of applying blockchain in SMEs combined with the success stories of firms implementing blockchain to cover the gap. Moreover, blockchain architecture in SMEs and how technology, organization, and environment frameworks can guarantee the success of blockchain implementation have been revealed.

Keywords: blockchain technology, small and medium enterprises, food traceability, blockchain architecture

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Authors: Khaled Ali Soltan

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Iran can be considered a triangle that is affected by 3 forces: the government, the elite, and the people. Over the last 100 years, these three forces have been at odds with each other. This lack of coordination and sometimes antagonism among these three forces has led to lawlessness in Iran (both the government and the people have entered the cycle of lawlessness) and the spread of destructive processes in the country and the destruction of resources, both natural and human resources. The direct and negative impact of this issue on people's lives as well as the environment highlights the importance of this article. This article descriptively deals with the issue and suggests solutions and examines possible problems and obstacles. There seems to be a way to establish a connection’ closeness and coordination among these three forces and put them on the path of development. ELITE RAIN is a scientific-popular process that can create coordination and cooperation between these forces, prevent destructive processes in the country and put it on the path of sustainable development and a better life. This solution is a more advanced model of brainstorming technique introduced by Alex Osborn in 1953. Given that people have tried different types of protests to improve the status quo, such as the change of government in 1979 which led to the establishment of the theocracy, participating in elections that resulted in more frustration and corruption due to the lack of real parties, and sporadic street protests that resulted in nothing more than repression, it seems that this solution can be successful.

Keywords: corruption, destruction of resources, elite rain, Iran, legal complaints, sustainable development, the elite

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Authors: Chidiebere C. Agoha, Armstong C. Awuzie, Chukwuebuka N. Onwubuariri, Joy O. Njoku

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Spatial analysis is a field of study that utilizes geographic or spatial information to understand and analyze patterns, relationships, and trends in data. It is characterized by the use of geographic or spatial information, which allows for the analysis of data in the context of its location and surroundings. It is different from non-spatial or aspatial techniques, which do not consider the geographic context and may not provide as complete of an understanding of the data. Spatial analysis is applied in a variety of fields, which includes urban planning, environmental science, geosciences, epidemiology, marketing, to gain insights and make decisions about complex spatial problems. This review paper explores definitions of spatial analysis from various sources, including examples of its application and different analysis techniques such as Buffer analysis, interpolation, and Kernel density analysis (multi-distance spatial cluster analysis). It also contrasts spatial analysis with non-spatial analysis.

Keywords: aspatial technique, buffer analysis, epidemiology, interpolation

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Authors: Teng Zhang, Xuelin Zhang, Shouxiang Lu, Changhai Li

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The existence of animal groups and collective migration are common in nature, and collective behavior is attracting more and more attention of researchers. Previous results have shown that architectural design had an important effect on the process of crowd evacuation. In this paper, collective behavior of mice passing through a middle-exit or corner-exit under panic was investigated. Selfish behavior and herd behavior were easily observed in our video, which caused the congregation with high density near the exit. Triangle structure of congregation formed near the middle-exit while arch structure formed near the corner-exit. It is noteworthy that the exit located at the middle of the wall was more effective for evacuation than at the corner. Meanwhile, the escape sequence of mouse passing through the exit was investigated, and the result showed that the priority depends largely on its location in the congregation. With the level of stimulus increasing, these phenomena still exist. The frequency distributions of time intervals and the burst sizes were also analyzed in this study to explore the secret of collective behavior of mice. These results could provide evidence for the hypothesis or prediction about human behavior in crowd evacuation. However, it is not clear whether the simulated results from different species can correspond to reality or not. Broader comparison among different species about this topic will be eager to be conducted to deepen our understanding of collective behavior in nature.

Keywords: collective behavior, mice, evacuation, exit location

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Authors: Izabela Kapsa

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Civic participation is an important aspect of democracy. The contemporary model of democracy is based on citizens' participation in political decision-making (deliberative democracy, participatory democracy). This participation takes many forms of activities like display of slogans and symbols, voting, social consultations, political demonstrations, membership in political parties or organizing civil disobedience. The countries of Central and Eastern Europe after 1989 are characterized by great social, economic and political diversity. Civil society is also part of the process of democratization. Civil society, funded by the rule of law, civil rights, such as freedom of speech and association and private ownership, was to play a central role in the development of liberal democracy. Among the many interpretations of concepts, defining the concept of contemporary democracy, one can assume that the terms civil society and democracy, although different in meaning, nowadays overlap. In the post-communist countries, the process of shaping and maturing societies took place in the context of a struggle with a state governed by undemocratic power. State fraud or repudiation of the institution is a representative state, which in the past was the only way to manifest and defend its identity, but after the breakthrough became one of the main obstacles to the development of civil society. In Central and Eastern Europe, there are many obstacles to the development of civil society, for example, the elimination of economic poverty, the implementation of educational campaigns, consciousness-related obstacles, the formation of social capital and the deficit of social activity. Obviously, civil society does not only entail an electoral turnout but a broader participation in the decision-making process, which is impossible without direct and participative democratic institutions. This article considers such broad forms of civic participation and their characteristics in Central and Eastern Europe. The paper is attempts to analyze the functioning of electronic forms of civic participation in Central and Eastern European states. This is not accompanied by a referendum or a referendum initiative, and other forms of political participation, such as public consultations, participative budgets, or e-Government. However, this paper will broadly present electronic administration tools, the application of which results from both legal regulations and increasingly common practice in state and city management. In the comparative analysis, the experiences of post-communist bloc countries will be summed up to indicate the challenges and possible goals for further development of this form of citizen participation in the political process. The author argues that for to function efficiently and effectively, states need to involve their citizens in the political decision-making process, especially with the use of electronic tools.

Keywords: Central and Eastern Europe, e-participation, e-government, post-communism

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