Search results for: problem statement

Authors: H. Mashhady, H. A. Manzoori, M. Doosti, M. Fatollahi

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This study reports a descriptive research in the form of a genre analysis of postgraduates' theses and dissertations at three Iranian universities, including Ferdowsi, Tehran, and Tarbiat Moddares universities. The researchers sought to depict the generic structure of “statement of the problem” section of PhD dissertations and MA theses. Moreover, researchers desired to find any probable variety based on the year the dissertations belonged, to see weather genre-consciousness developed among Iranian postgraduates. To obtain data, “statement of the problem” section of 90 Ph.D. dissertations and MA theses from 2001 to 2013 in Teaching English as a Foreign Language (TEFL) at above-mentioned universities was selected. Frequency counts was employed for the quantitative method of data analysis, while genre analysis was used as the qualitative method. Inter-rater reliability was found to be about 0.93. Results revealed that students in different degrees at each of these universities used various generic structures for writing “statement of the problem”. Moreover, comparison of different time periods (2001-2006, and 2007-2013) revealed that postgraduates in the second time period, regardless of their degree and university, employed more similar generic structures which can be optimistically attributed to a general raise in genre awareness.

Keywords: genre, genre analysis, Ph.D. and MA dissertations, statement of the problem, generic structure

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Authors: C. F. Popoola, K. Akinsanya, S. B. Babarinde, D. A. Farinde

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This study investigated published financial statement as correlate of investment decision among commercial bank stakeholders in Nigeria. A correlation research design was used in the study. 180 users of published financial statement were purposively sampled from Lagos and Ibadan. Data generated were analyzed using Pearson correlation and regression. The findings of the study revealed that, balance sheet is negatively related with investment decision (r=-.483; p < .01) while income statement (r= .249; p < .001), notes on the account (r= .230; p < .001), cash flow statement (r= .202; p < .001), value added statement (r= .328; p < .001) and five-year financial summary (r= .191 ;p < .01) are positively related with investment decision. Findings also revealed that components of published financial statement significantly predicted good investment decision (R2= .983; F(5,175)=284.5; p < .05) for commercial bank stakeholders. Therefore, it was suggested that Nigeria banks and professional bodies should instigate programs that will increase the knowledge of stakeholders on published financial statement.

Keywords: commercial banks, financial statement, income statement, investment decision, stakeholders

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Authors: K. Adu Michael, K. Alese Boniface

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Developing a reliable and sustainable software products is today a big challenge among up–coming software developers in Nigeria. The inability to develop a comprehensive problem statement needed to execute proper requirements engineering process is missing. The need to describe the ‘what’ of a system in one document, written in a natural language is a major step in the overall process of Software Engineering. Requirements Engineering is a process use to discover, analyze and validate system requirements. This process is needed in reducing software errors at the early stage of the development of software. The importance of each of the steps in Requirements Engineering is clearly explained in the context of using detailed problem statement from client/customer to get an overview of an existing system along with expectations from the new system. This paper elicits inadequate Requirements Engineering principle as the major cause of poor software development in developing nations using a case study of final year computer science students of a tertiary-education institution in Nigeria.

Keywords: client/customer, problem statement, requirements engineering, software developers

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Authors: Shaleni Bajpai, V. Niveditha

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A fashion accessory is a product which used to give secondary way to the wearer’s outfit. The term came into use in the 19th century and was specifically chosen to complement the wearer’s look. The aim of project was to introduce the unconventional materials for statement jewellery. The materials used for statement jewellery were waste Cd’s, and scrap fabric. These materials were amalgamated with the traditional raw materials such as beads, sequins, charms and chains to form unique jewellery sets. The sets were divided into two categories based on the type of raw material used i.e. Category 1: Clef-Cd Jewellery, Category 2: Crumb-Fabric Jewellery. Each Jewellery set consisted of a necklace, a pair of earrings, a ring and a bracelet.

Keywords: statement jewellery, unconventional, crumb fabric, Cd’s

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Authors: Reskino Resky

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This research purposes to create a model to detecting financial statement fraud. This research examines the variable of fraud triangle and auditor industry specialization with financial statement fraud. This research used sample of company which is listed in Indonesian Stock Exchange that have sanctions and cases by Financial Services Authority in 2011-2013. The number of company that were became in this research were 30 fraud company and 30 non-fraud company. The method of determining the sample is by using purposive sampling method with judgement sampling, while the data processing methods used by researcher are mann-whitney u and discriminants analysis. This research have two from five variable that can be process with discriminant analysis. The result shows the financial targets can be detect financial statement fraud, while financial stability can’t be detect financial statement fraud.

Keywords: fraud triangle analysis, financial targets, financial stability, auditor industry specialization, financial statement fraud

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Authors: Liudmyla Koliechkina, Olena Dvirna

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The statement of the multi-objective optimization problem on combinatorial configurations is formulated, and the approach to its solution is proposed. The problem is of interest as a combinatorial optimization one with many criteria, which is a model of many applied tasks. The approach to solving the multi-objective optimization problem on combinatorial configurations consists of two stages; the first is the reduction of the multi-objective problem to the single criterion based on existing multi-objective optimization methods, the second stage solves the directly replaced single criterion combinatorial optimization problem by the horizontal combinatorial method. This approach provides the optimal solution to the multi-objective optimization problem on combinatorial configurations, taking into account additional restrictions for a finite number of steps.

Keywords: discrete set, linear combinatorial optimization, multi-objective optimization, Pareto solutions, partial permutation set, structural graph

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Authors: Akiyoshi Wakatani

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This paper describes the Message Passing Interface (MPI) implementation of ADETRAN language, and its evaluation on SX-ACE supercomputers. ADETRAN language includes pdo statement that specifies the data distribution and parallel computations and pass statement that specifies the redistribution of arrays. Two methods for implementation of pass statement are discussed and the performance evaluation using Splitting-Up CG method is presented. The effectiveness of the parallelization is evaluated and the advantage of one dimensional distribution is empirically confirmed by using the results of experiments.

Keywords: iterative methods, array redistribution, translator, distributed memory

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Authors: Mai Hoang Minh

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Financial statements (FS) are tools which provide information to users for making business decisions. This article is going to present the survey which clarifies the role of financial statement to Commercial Banks’ loan decisions in Vietnam. Moreover, this also discusses about financial statement’s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities.

Keywords: usefulness of financial statement, accounting information quality, loan decisions

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Authors: Ifedapo Francis Awolowo

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The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors.

Keywords: financial statement fraud, forensic accounting, fraud prevention and detection, auditing, audit expectation gap, corporate governance

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Authors: Christa L. Arnold, Margaret C. Stewart

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This research shares the results of an exploratory study examining Statement Analysis (SA) to detect deception in online truthful and untruthful social media posts. Applying a Law Enforcement methodology SA, used in criminal interview statements, this research analyzes what is stated to assist in evaluating written deceptive information. Preliminary findings reveal qualitative and quantitative nuances for SA in online deception detection and uncover insights regarding digital deceptive behavior. Thus far, findings reveal truthful statements tend to differ from untruthful statements in both content and quality.

Keywords: deception detection, online deception, social media content, statement analysis

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Authors: Wen-Chung Wang, Xue-Lan Qiu

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Ipsative tests have been widely used in vocational and career counseling (e.g., the Jackson Vocational Interest Survey). Pairwise-comparison items are a typical item format of ipsative tests. When the two statements in a pairwise-comparison item measure two different constructs, the item is referred to as a multidimensional pairwise-comparison (MPC) item. A typical MPC item would be: Which activity do you prefer? (A) playing with young children, or (B) working with tools and machines. These two statements aim at the constructs of social interest and investigative interest, respectively. Recently, new item response theory (IRT) models for ipsative tests with MPC items have been developed. Among them, the Rasch ipsative model (RIM) deserves special attention because it has good measurement properties, in which the log-odds of preferring statement A to statement B are defined as a competition between two parts: the sum of a person’s latent trait to which statement A is measuring and statement A’s utility, and the sum of a person’s latent trait to which statement B is measuring and statement B’s utility. The RIM has been extended to polytomous responses, such as preferring statement A strongly, preferring statement A, preferring statement B, and preferring statement B strongly. To promote the new initiatives, in this study we developed computerized adaptive testing algorithms for MFC items and evaluated their performance using simulations and two real tests. Both the RIM and its polytomous extension are multidimensional, which calls for multidimensional computerized adaptive testing (MCAT). A particular issue in MCAT for MPC items is the within-person statement exposure (WPSE); that is, a respondent may keep seeing the same statement (e.g., my life is empty) for many times, which is certainly annoying. In this study, we implemented two methods to control the WPSE rate. In the first control method, items would be frozen when their statements had been administered more than a prespecified times. In the second control method, a random component was added to control the contribution of the information at different stages of MCAT. The second control method was found to outperform the first control method in our simulation studies. In addition, we investigated four item selection methods: (a) random selection (as a baseline), (b) maximum Fisher information method without WPSE control, (c) maximum Fisher information method with the first control method, and (d) maximum Fisher information method with the second control method. These four methods were applied to two real tests: one was a work survey with dichotomous MPC items and the other is a career interests survey with polytomous MPC items. There were three dependent variables: the bias and root mean square error across person measures, and measurement efficiency which was defined as the number of items needed to achieve the same degree of test reliability. Both applications indicated that the proposed MCAT algorithms were successful and there was no loss in measurement proficiency when the control methods were implemented, and among the four methods, the last method performed the best.

Keywords: computerized adaptive testing, ipsative tests, item response theory, pairwise comparison

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Authors: Geetha Baskaran, Andrzej Barjiela, Rong Qu

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Motivation: Nurse scheduling is a complex combinatorial optimization problem. It is also known as NP-hard. It needs an efficient re-scheduling to minimize some trade-off of the measures of violation by reducing selected constraints to soft constraints with measurements of their violations. Problem Statement: In this paper, we extend our novel approach to solve the nurse scheduling problem by transforming it through Information Granulation. Approach: This approach satisfies the rules of a typical hospital environment based on a standard benchmark problem. Generating good work schedules has a great influence on nurses' working conditions which are strongly related to the level of a quality health care. Domain transformation that combines the strengths of operation research and artificial intelligence was proposed for the solution of the problem. Compared to conventional methods, our approach involves judicious grouping (information granulation) of shifts types’ that transforms the original problem into a smaller solution domain. Later these schedules from the smaller problem domain are converted back into the original problem domain by taking into account the constraints that could not be represented in the smaller domain. An Integer Programming (IP) package is used to solve the transformed scheduling problem by expending the branch and bound algorithm. We have used the GNU Octave for Windows to solve this problem. Results: The scheduling problem has been solved in the proposed formalism resulting in a high quality schedule. Conclusion: Domain transformation represents departure from a conventional one-shift-at-a-time scheduling approach. It offers an advantage of efficient and easily understandable solutions as well as offering deterministic reproducibility of the results. We note, however, that it does not guarantee the global optimum.

Keywords: domain transformation, nurse scheduling, information granulation, artificial intelligence, simulation

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Authors: E. Koyuncu

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The problem of Order Acceptance and Scheduling (OAS) is defined as a joint decision of which orders to accept for processing and how to schedule them. Any linear programming model representing real-world situation involves the parameters defined by the decision maker in an uncertain way or by means of language statement. Fuzzy data can be used to incorporate vagueness in the real-life situation. In this study, a fuzzy mathematical model is proposed for a single machine OAS problem, where the orders are defined by their fuzzy due dates, fuzzy processing times, and fuzzy sequence dependent setup times. The signed distance method, one of the fuzzy ranking methods, is used to handle the fuzzy constraints in the model.

Keywords: fuzzy mathematical programming, fuzzy ranking, order acceptance, single machine scheduling

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Authors: Aboekwe, Mary Emilia

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Jesus’ mission was not only a religious one but had social and political implications. From the birth to the death of Jesus, God’s message of liberation is proclaimed in and through Jesus. This work studied Jesus’ inaugural mission in Luke 4: 18 -19 in the context of Nigerian leaders. A theological interpretation was adopted and it was discovered that Luke 4: 18-19 unfolded Jesus’ mission statement. This mission statement centered in preaching the good news to the poor, the release of the captives, healing the sick, liberation to the oppressed, and favour and abundance in the land. Related to the Jewish-Roman world of Jesus and the Nigerian nation, it was discovered that most of the maladies enumerated in Jesus’ inaugural mission statement were prevalent in Nigerian society. Maladies like poverty, oppression, violence, sickness and diseases are widespread in Nigeria. Poverty affects all, irrespective of gender, religion, or ethnicity. There is insecurity everywhere. Unemployment bites harder on Nigeria’s youthful population, and they are unable to find a job at the prevailing wage rate. To this effect, therefore, this study proposes Jesus’ liberative technique as a solution to these maladies prevalent in the country. The work equally challenged the Nigerian leaders to emulate Jesus’ mission statement and take proactive measures in fighting against these social challenges resident in Nigeria today.

Keywords: liberation, leadership, maladies, poverty

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Authors: Teguh Sugiarto

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Background: The research aims to explore if there is fraud in a financial statement, use the Act stated that Benford's distribution all digits must compare the number will follow the trend of lower number. Research methods: This research uses all the analysis number being in Benford's law. After receiving the results of the analysis of all the digits, the author makes a distinction between implementation using the scale above and below 5%, the rate of occurrence of difference. With the number which have differences in the range of 5%, then can do the follow-up and the detection of the onset of fraud against the financial statements. The findings: From the research that has been done can be drawn the conclusion that the average of all numbers appear in the financial statements, and compare the rates of occurrence of numbers according to the characteristics of Benford's law. About the existence of errors and fraud in the financial statements of PT medco Energy Tbk did not occur. Conclusions: The study concludes that Benford's law can serve as indicator tool in detecting the possibility of in financial statements to case studies of PT Medco Energy Tbk for the fiscal year 2000-2010.

Keywords: Benford law, first digits, all digits number Benford law, financial statement

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Authors: Eman Tadros

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Solution Focused Therapy sheds a positive light on a client’s problem(s) by instilling hope, focusing on the connection with the client, and describing the problem in a way to display change being possible. Solution focused therapists highlight clients’ positive strengths, reframe what clients say, do, or believe in a positive statement, action, or belief. Narrative Therapy focuses on the stories individuals tell about their past in which shape their current and future lives. Changing the language used aids clients in reevaluating their values and views of themselves, this then constructs a more positive way of thinking about their story. Both therapies are based on treating each client as an individual with a problem rather than that the individual is a problem and being able to give power back to the client. The purpose of these ideologies is to open a client to alternative understandings. This paper displays how clinicians can empower and identify their clients’ positive strengths and resiliency factors. Narrative and Solution-Focused Techniques will be integrated to instill positivity and empowerment in clients. Techniques such as deconstruction, collaboration, complimenting, miracle/exception/scaling questioning will be analyzed and modeled. Furthermore, bridging Solution Focused Therapy and Narrative Therapy gives a voice to unheard client(s).

Keywords: solution focused therapy, narrative therapy, empowerment, resilience

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Authors: Francesco Paolone

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This paper investigates the role of Operating Cash Flow (OCF) and accruals in firm valuation analyzing financial statement information from the largest European companies and evaluating their relation to firm market value. Using a dataset of 500 largest European companies in 2018, the study investigates the relative value-relevance of equity, net income and operating cash flow (OCF). Findings show that the cash flow measure has the same explanatory power and intensity as equity and earnings to explain the market value. This study contributes to the debate on the value relevance of OCF incremental to book value and earnings. It also extends the literature, showing that OCF has information content (value relevance) superior to earnings and book value in the main European markets (Bepari et al., 2013). Finally, the study provides a support that accounting method choice may confuse investors, who have reduced confidence in accounting earnings and book value; in other words, nowadays European investors rely more on cash flows instead of accruals numbers.

Keywords: Cash Flow Statement, Value Relevance, Accounting, Financial Statement Analysis

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Authors: Agnes J. Otjen, Sarah Keller

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A Montana university has used applied consumer research in experiential learning with non-profit clients for over a decade. Through trial and error, a successful protocol has been established from problem statement through formative research to integrated marketing campaign execution. In this paper, we describe the protocol and its applications. Analysis was completed to determine the effectiveness of the campaigns and the results of how pre- and post-consumer research mark societal change because of media.

Keywords: consumer, research, marketing, communications

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Authors: Chie Urawa

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Cautionary statements or disclaimers in corporate annual reports need to be carefully designed because clear cautionary statements may protect a company in the case of legal disputes and may undermine positive impressions. This study compares the language of cautionary statements using two corpora, Sony’s cautionary statement corpus (S-corpus) and Panasonic’s cautionary statement corpus (P-corpus), illustrating the differences and similarities in relation to the use of meaningful cautionary statements and critically analyzing why practitioners use the way. The findings describe the distinct differences between the two companies in the presentation of the risk factors and the way how they make the statements. The word ability is used more for legal protection in S-corpus whereas the word possibility is used more to convey a better impression in P-corpus. The main similarities are identified in the use of lexical words and pronouns, and almost the same wordings for eight years. The findings show how they make the statements unique to the company in the presentation of risk factors, and the characteristics of specific genre of professional communication. Important implications of this study are that more comprehensive approach can be applied in other contexts, and be used by companies to reflect upon their cautionary statements.

Keywords: cautionary statements, corporate annual reports, corpus, risk factors

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Authors: Francielle A. Vargas, Thiago A. S. Pardo

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According to the standard philosophical definition, lying is saying something that you believe to be false with the intent to deceive. For deception detection, the FBI trains its agents in a technique named statement analysis, which attempts to detect deception based on parts of speech (i.e., linguistics style). This method is employed in interrogations, where the suspects are first asked to make a written statement. In this poster, we model false statements using linguistics style. In order to achieve this, we methodically analyze linguistic features in a corpus of fake news in the Portuguese language. The results show that they present substantial lexical, syntactic and semantic variations, as well as punctuation and emotion distinctions.

Keywords: deception detection, linguistics style, computational linguistics, natural language processing

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Authors: Ofuan James Ilaboya, Okhae J. Ibhadode

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The objective of this paper is to theoretically examine the truism of the “true and fair view” in the context of financial reporting. The paper examines the concepts such as true, fair, true and fair view, problems of true and fair view, the origin/history of true and fair view, review of attributes and key issues relating to true and fair view. The methodological approach adopted in this paper is library-based research, focusing on the review of relevant and related extant literature. The findings based on the review of relevant and related literature is suggestive of the fact that the true and fair concept in financial reporting environment is contentious. The study concludes that given the circumstances as chronicled on this paper, it is evident that the truism of the true and fair view of the auditor’s opinion is under serious threat. The way forward may be for the auditor to certify the accuracy and the correctness of the financial statement. While this position being canvassed here may help to substantially bridge the age-long expectation gap, it may as well require an upward review of the current audit fee structure in order to be able to operationalize the onerous task of certifying the accuracy and correctness of the financial statement. This position is contentious and will require a robust consideration which is not within the purview of the present review.

Keywords: fiduciary duty, financial statement, true and correct, true and fair

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Authors: Levan Sabauri

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Audit is an independent inspection of the financial statement of the audited person and expresses the opinion of an auditor on the reliability of this statement. The auditor’s activity (auditor’s service) is realized by auditing organizations, individual auditors in connection to conduction of an audit and rendering of audit accompanying services. The profession of auditor means a high level of responsibility for rendered service. Results of decisions made by information users depend on the quality of the auditor’s conclusion. Owners, investors, creditors, and society rely on the opinion of the auditor under the condition that inspection was conducted with good quality. Therefore, the existence of the well-functioning audit quality control system for the administering of the audit is an important issue. An efficient audit quality control system is a substantial challenge that many countries face worldwide, especially those states where these systems are being formed within the respective reform program. The presented article reflects on the best practices of the leading countries, the assumptions and recommendations for the financial accounting, reporting and audit; current reforms in Georgia are made based on this comparative analysis.

Keywords: audit quality control, audit program, financial statement, perspective analysis

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Authors: Billy Zou

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Statement of the Problem: The burden of mental illness and problem behaviors in adolescence has risen worldwide. While less than 50% of teens have access to traditional mental health care, more than 73% have smartphones. Internet-based interventions offer advantages such as cost-effectiveness, availability, and flexibility. Methodology & Theoretical Orientation: A literature review was done using a PubMed search with the words mental health app yielding 2113 results. 103 articles that met inclusion criteria were reviewed, and findings were then described and synthesized. Findings: 1. Computer-based CBT was found to be effective for OCD, depression, social phobia, and panic disorder. 2. Web-based psychoeducation reduced problem behavior and improved parental well-being. 3. There is limited evidence for mobile-phone-based apps, but preliminary results suggest computer-based interventions are transferrable to mobile apps. 4. Adherence to app-based treatment was correlated with impressions about the user interface Conclusion & Significance: There is evidence for the effectiveness of computer-based programs in filling the significant gaps that currently exist in mental health delivery in the United States and internationally. There is also potential and theoretical validity for mobile-based apps to do the same, though more data is needed.

Keywords: children's mental health, mental health app, child and adolecent psychiatry, digital therapy

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Authors: L. Atif, C. Rosenthal-Sabroux, M. Grundstein

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The requirements engineering process is a crucial phase in the design of complex systems. The purpose of our research is to present a collaborative problem-driven requirements engineering approach that aims at improving the design of a Decision Support System as an Analytics application. This approach has been adopted to design a Human Resource management DSS. The Requirements Engineering process is presented as a series of guidelines for activities that must be implemented to assure that the final product satisfies end-users requirements and takes into account the limitations identified. For this, we know that a well-posed statement of the problem is “a problem whose crucial character arises from collectively produced estimation and a formulation found to be acceptable by all the parties”. Moreover, we know that DSSs were developed to help decision-makers solve their unstructured problems. So, we thus base our research off of the assumption that developing DSS, particularly for helping poorly structured or unstructured decisions, cannot be done without considering end-user decision problems, how to represent them collectively, decisions content, their meaning, and the decision-making process; thus, arise the field issues in a multidisciplinary perspective. Our approach addresses a problem-driven and collaborative approach to designing DSS technologies: It will reflect common end-user problems in the upstream design phase and in the downstream phase these problems will determine the design choices and potential technical solution. We will thus rely on a categorization of HR’s problems for a development mirroring the Analytics solution. This brings out a new data-driven DSS typology: Descriptive Analytics, Explicative or Diagnostic Analytics, Predictive Analytics, Prescriptive Analytics. In our research, identifying the problem takes place with design of the solution, so, we would have to resort a significant transformations of representations associated with the HR Analytics application to build an increasingly detailed representation of the goal to be achieved. Here, the collective cognition is reflected in the establishment of transfer functions of representations during the whole of the design process.

Keywords: DSS, collaborative design, problem-driven requirements, analytics application, HR decision making

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Authors: Olivia Rybak-Karkosz

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Art forgery is a serious problem present in the art market in every country despite its scale and experience. In the Polish art market, this problem has existed since its beginnings. The market expansion in recent years attracted new buyers, which led to growing prices of polish art. And that attracted deceitful sellers who supply the market with forgeries. Moreover, there are many new types of buyers, many of whom are art non-specialists. But even the most experienced collectors must be cautious when purchasing a piece of art. In this paper, the author would like to discuss legal acts in Polish law that criminalize the forgery of a piece of art and compare them with similar regulations from four European countries - the Italian Republic, Kingdom of the Netherlands, French Republic, and the Federal Republic of Germany. The author wants to verify if any solutions could inspire Polish legislators to implement them in domestic law to help reduce this crime and improve the criminal procedure of art forgery. The paper contains a concluding statement to implement a similar solution used in one of the presented countries.

Keywords: art forgery, comparative law, criminal law, criminal liability, protection of works of art

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Authors: Leticia Cervantes, Edith Garcia, Oscar Castillo

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At today, there are several control problems where the main objective is to obtain the best control in the study to decrease the error in the application. Many techniques can use to control these problems such as Neural Networks, PID control, Fuzzy Logic, Optimization techniques and many more. In this case, fuzzy logic with fuzzy system and an optimization technique are used to control the case of study. In this case, Ant Lion Optimization is used to optimize a fuzzy system to control the velocity of a simple treadmill. The main objective is to achieve the control of the velocity in the control problem using the ALO optimization. First, a simple fuzzy system was used to control the velocity of the treadmill it has two inputs (error and error change) and one output (desired speed), then results were obtained but to decrease the error the ALO optimization was developed to optimize the fuzzy system of the treadmill. Having the optimization, the simulation was performed, and results can prove that using the ALO optimization the control of the velocity was better than a conventional fuzzy system. This paper describes some basic concepts to help to understand the idea in this work, the methodology of the investigation (control problem, fuzzy system design, optimization), the results are presented and the optimization is used for the fuzzy system. A comparison between the simple fuzzy system and the optimized fuzzy systems are presented where it can be proving the optimization improved the control with good results the major findings of the study is that ALO optimization is a good alternative to improve the control because it helped to decrease the error in control applications even using any control technique to optimized, As a final statement is important to mentioned that the selected methodology was good because the control of the treadmill was improve using the optimization technique.

Keywords: ant lion optimization, control problem, fuzzy control, fuzzy system

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Authors: Shady Ahmed Emara

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Introductory statement: The temple is characterized by a unique engineering design. This study aimed to explain the means that were used to reach this design. Background of the Study: Temple of Dandara consists of 24 columns with a height of 18m and a diameter of 2m. This paper is about the engineering method for constructing these huge columns. Two experiments were conducted at the temple. The first experiment used AutoCAD to compare the similarity of the columns in terms of dimensions. The second experiment used a laser rangefinder to measure the extent of the match between the heights between the columns. The Major Findings of the Study: (1) The method of constructing the columns was through several divided layers. It is divided into two halves and built opposite each other to maintain the integrity of the columns. (2) The match between the heights of the columns, which reached the error rate between one column and another, is only 1 mm. Concluding Statement: Both experiences will be explained through 2D and 3D.

Keywords: ancient, construction, architecture, building

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Authors: S. Aditya, K. T. Nideesh, N. Guruprasad

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Being a subclass of linear programing problem, the Transportation Problem is a classic Operations Research problem where the objective is to determine the schedule for transporting goods from source to destination in a way that minimizes the shipping cost while satisfying supply and demand constraints. In this paper, we are representing the transportation problem for various warehouses along with various dealers situated in Bangalore city to reduce the transportation cost incurred by them as of now. The problem is solved by obtaining the Initial Basic feasible Solution through various methods and further proceeding to obtain optimal cost.

Keywords: NW method, optimum utilization, transportation problem, Vogel’s approximation method

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Authors: Oti Ibiam, Alexanda O. Kalu

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Human Resource Accounting is the process of identifying and measuring data about human resources and communicating this information to interested parties in order to meaningful investment decisions. In recent time, firms focus has shifted to human resource accounting so as to ensure efficiency and effectiveness in their operations. This study focused on the effect of human resource accounting on the financial performance of Banks in Nigerian. The problem that led to the study revolves around the current trend whereby Nigeria banks do not efficiently account for the input of human resource in their annual statement, thereby instead of capitalizing human resources in their statement of financial position; they expend it in their income statement thereby reducing their profit after tax. The broad objective of this study is to determine the extent to which human resource accounting affects the financial performance and value of Nigerian Banks. This study is therefore considered significant because, there are still universally, grey areas to be sorted out on the subject matter of human resources accounting. In the bid to achieve the study objectives, the researcher gathered data from sixteen commercial banks. Data were collected from both primary and secondary sources using an ex-post facto research design. The data collected were then tabulated and analyzed using the multiple regression analysis. The result of hypothesis one revealed that there is a significant relationship between Capitalized Human Resource Cost and post capitalization Profit before tax of banks in Nigeria. The finding of hypothesis two revealed that the association between Capitalized Human Resource Cost and post capitalization Net worth of banks in Nigeria is significant. The finding in Hypothesis three reveals that there is a significant difference between pre and post capitalization profit before tax of banks in Nigeria. The study concludes that human resources accounting positively influenced financial performance of banks in Nigeria within the period under study. It is recommended that standards should be set for human resources identification and measurement in the banking sector and also the management of commercial banks in Nigeria should have a proper appreciation of human resource accounting. This will enable managers to take right decision regarding investment in human resource. Also, the study recommends that policies on enhancing the post capitalization profit before tax of banks in Nigeria should pay great attention to capitalized human resources cost, net worth and total asset as the variables significantly influenced post capitalization profit before tax of the studied banks in Nigeria. The limitation of the study centers on the limited number of years and companies that was adopted for the study.

Keywords: capitalization, human resources cost, profit before tax, net worth

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Authors: Samuel Onyije Igbedion

Abstract:

The Nigerian film industry, commonly known as Nollywood, has grown to become the second largest in the world in terms of the volumes of films produced. Many scholars have argued that the themes in most Nollywood films do not let themselves to the issue of film-induced tourism, which can be used to improve tourism in Nigeria and the economy at large. This study, therefore, seeks to examine the validity of this statement in the context of one film that attempts to address the issue. This paper examines the features of tourism-induced films to determine if tourism-inducing themes were used in the film and how they were used in order to confirm or refute the thesis statement. The agenda-setting theory of the media underpinned the study. A qualitative research approach was adopted and content analysis was used to review literature from relevant secondary sources that determined the content criteria, which was then used to analyze the film. The findings reveal that the filmmakers of Up North (2018) did feature themes and scenes that promoted tourism through the use and filming of exotic scenery. It also revealed that the film introduced these tourism-inducing features of the north through the setting, the storyline, the choice of locations and chosen shot types. The study concludes that the prominent and intentional featuring all of these beautiful scenery, history, culture, adventure activities and personalities point to a deliberate attempt at convincing the audiences of the tourist potential of Nigeria. Thus, the validity of the statement does not apply to the film Up North (2018).

Keywords: film-tourism, nollywood, agenda-setting theory, filmmaking, culture

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