Search results for: data management
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 9281

Search results for: data management

4031 Concept Indexing using Ontology and Supervised Machine Learning

Authors: Rossitza M. Setchi, Qiao Tang

Abstract:

Nowadays, ontologies are the only widely accepted paradigm for the management of sharable and reusable knowledge in a way that allows its automatic interpretation. They are collaboratively created across the Web and used to index, search and annotate documents. The vast majority of the ontology based approaches, however, focus on indexing texts at document level. Recently, with the advances in ontological engineering, it became clear that information indexing can largely benefit from the use of general purpose ontologies which aid the indexing of documents at word level. This paper presents a concept indexing algorithm, which adds ontology information to words and phrases and allows full text to be searched, browsed and analyzed at different levels of abstraction. This algorithm uses a general purpose ontology, OntoRo, and an ontologically tagged corpus, OntoCorp, both developed for the purpose of this research. OntoRo and OntoCorp are used in a two-stage supervised machine learning process aimed at generating ontology tagging rules. The first experimental tests show a tagging accuracy of 78.91% which is encouraging in terms of the further improvement of the algorithm.

Keywords: Concepts, indexing, machine learning, ontology, tagging.

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4030 Image Retrieval: Techniques, Challenge, and Trend

Authors: Hui Hui Wang, Dzulkifli Mohamad, N.A Ismail

Abstract:

This paper attempts to discuss the evolution of the retrieval techniques focusing on development, challenges and trends of the image retrieval. It highlights both the already addressed and outstanding issues. The explosive growth of image data leads to the need of research and development of Image Retrieval. However, Image retrieval researches are moving from keyword, to low level features and to semantic features. Drive towards semantic features is due to the problem of the keywords which can be very subjective and time consuming while low level features cannot always describe high level concepts in the users- mind.

Keywords: content based image retrieval, keyword based imageretrieval, semantic gap, semantic image retrieval.

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4029 RASPE – Risk Advisory Smart System for Pipeline Projects in Egypt

Authors: Nael Y. Zabel, Maged E. Georgy, Moheeb E. Ibrahim

Abstract:

A knowledge-based expert system with the acronym RASPE is developed as an application tool to help decision makers in construction companies make informed decisions about managing risks in pipeline construction projects. Choosing to use expert systems from all available artificial intelligence techniques is due to the fact that an expert system is more suited to representing a domain’s knowledge and the reasoning behind domain-specific decisions. The knowledge-based expert system can capture the knowledge in the form of conditional rules which represent various project scenarios and potential risk mitigation/response actions. The built knowledge in RASPE is utilized through the underlying inference engine that allows the firing of rules relevant to a project scenario into consideration. Paper provides an overview of the knowledge acquisition process and goes about describing the knowledge structure which is divided up into four major modules. The paper shows one module in full detail for illustration purposes and concludes with insightful remarks.

Keywords: Expert System, Knowledge Management, Pipeline Projects, Risk Mismanagement.

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4028 Force on a High Voltage Capacitor with Asymmetrical Electrodes

Authors: Jiří Primas, Michal Malík, Darina Jašíková, Václav Kopecký

Abstract:

When a high DC voltage is applied to a capacitor with strongly asymmetrical electrodes, it generates a mechanical force that affects the whole capacitor. This phenomenon is most likely to be caused by the motion of ions generated around the smaller of the two electrodes and their subsequent interaction with the surrounding medium. A method to measure this force has been devised and used. A formula describing the force has also been derived. After comparing the data gained through experiments with those acquired using the theoretical formula, a difference was found above a certain value of current. This paper also gives reasons for this difference.

Keywords: Capacitor with asymmetrical electrodes, Electricalfield, Mechanical force, Motion of ions.

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4027 Discovery of Production Rules with Fuzzy Hierarchy

Authors: Fadl M. Ba-Alwi, Kamal K. Bharadwaj

Abstract:

In this paper a novel algorithm is proposed that integrates the process of fuzzy hierarchy generation and rule discovery for automated discovery of Production Rules with Fuzzy Hierarchy (PRFH) in large databases.A concept of frequency matrix (Freq) introduced to summarize large database that helps in minimizing the number of database accesses, identification and removal of irrelevant attribute values and weak classes during the fuzzy hierarchy generation.Experimental results have established the effectiveness of the proposed algorithm.

Keywords: Data Mining, Degree of subsumption, Freq matrix, Fuzzy hierarchy.

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4026 Corporate Social Responsibility Practices of the Textile Firms Quoted in Istanbul Stock Exchange

Authors: Gulsevim Yumuk Gunay, Suleyman Gokhan Gunay

Abstract:

Corporate social responsibility (CSR) can be defined as the management of social, environmental, economical and ethical concepts and firms sensivities to the expectations of the social stakeholders. CSR is seen as an important competitive advantage in the textile sector because this sector has an important impact on the environment and it is labor extensive. Textile sector has a strong advantage when compared with other sectors in Turkey due to its low labor costs and abundancy of raw materials. Turkey was a producer and an exporter of cotton, and an importer of fiber, clothes and dresses until 1950s. After 1950s, Turkey has begun to export fiber, ready-made clothes and become one of the most important textile producers in the world recently. CSR practices of the textile firms that are quoted in Istanbul Stock Exchange and these firms sensivities to their internal and external stakeholders and environment will be presented in this study.

Keywords: corporate social responsibility, Istanbul Stock Exchange, textile sector, Turkey

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4025 The Traffic Prediction Multi-path Energy-aware Source Routing (TP-MESR)in Ad hoc Networks

Authors: Su Jin Kim, Ji Yeon Cho, Bong Gyou Lee

Abstract:

The purpose of this study is to suggest energy efficient routing for ad hoc networks which are composed of nodes with limited energy. There are diverse problems including limitation of energy supply of node, and the node energy management problem has been presented. And a number of protocols have been proposed for energy conservation and energy efficiency. In this study, the critical point of the EA-MPDSR, that is the type of energy efficient routing using only two paths, is improved and developed. The proposed TP-MESR uses multi-path routing technique and traffic prediction function to increase number of path more than 2. It also verifies its efficiency compared to EA-MPDSR using network simulator (NS-2). Also, To give a academic value and explain protocol systematically, research guidelines which the Hevner(2004) suggests are applied. This proposed TP-MESR solved the existing multi-path routing problem related to overhead, radio interference, packet reassembly and it confirmed its contribution to effective use of energy in ad hoc networks.

Keywords: Ad hoc, energy-aware, multi-path, routing protocol, traffic prediction.

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4024 Viscoelastic Modeling of Brain MRE Data Using FE Method

Authors: H. Ajabi Naeeni, M. Haghpanahi

Abstract:

Dynamic shear test on simulated phantom can be used to validate magnetic resonance elastography (MRE) measurements. Phantom gel has been usually utilized for the cell culture of cartilage and soft tissue and also been used for mechanical property characterization using imaging systems. The viscoelastic property of the phantom would be important for dynamic experiments and analyses. In this study, An axisymmetric FE model is presented for determining the dynamic shear behaviour of brain simulated phantom using ABAQUS. The main objective of this study was to investigate the effect of excitation frequencies and boundary conditions on shear modulus and shear viscosity in viscoelastic media.

Keywords: Viscoelastic, MR Elastography, Finite Element, Brain.

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4023 Logistic and Its Importance in Turkish Food Sector and an Analysis of the Logistics Sector in Turkey

Authors: Şule Turhan, Özlem Turan

Abstract:

Permanence in the international markets for many global companies is about being known as having effective logistics which targets customer satisfaction management and lower costs. Under competitive conditions, the necessity of providing the products to customers quickly and on time for the companies which constantly aim to improve their profitability increased the strategic importance of the logistics concept. Food logistic is one of the most difficult areas in logistics. In the process from manufacturer to final consumer, quality and hygiene standards must be provided constantly. In food logistics, reliable and extensive service network has great importance and on time delivery is the target. Developing logistics industry provide the supply of foods in the country and the development of export markets more quickly and has an important role in providing added value to the country's economy. Turkey that creates a bridge between the east and the west is an attractive market for logistics companies. In this study, by examining both the place and the importance of logistics in Turkish food sector, recommendations will be made for the food industry.

Keywords: Logistics, Turkish food industry, competition, food industry.

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4022 The Characterisation of TLC NAND Flash Memory, Leading to a Definable Endurance/Retention Trade-Off

Authors: Sorcha Bennett, Joe Sullivan

Abstract:

Triple-Level Cell (TLC) NAND Flash memory at, and below, 20nm (nanometer) is still largely unexplored by researchers, and with the ever more commonplace existence of Flash in consumer and enterprise applications there is a need for such gaps in knowledge to be filled. At the time of writing, there was little published data or literature on TLC, and more specifically reliability testing, with a further emphasis on both endurance and retention. This paper will give an introduction to NAND Flash memory, followed by an overview of the relevant current research on the reliability of Flash memory, along with the planned future work which will provide results to help characterise the reliability of TLC memory.

Keywords: TLC NAND flash memory, reliability, endurance, retention, trade-off, raw flash, patterns.

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4021 Epileptic Seizure Prediction by Exploiting Signal Transitions Phenomena

Authors: Mohammad Zavid Parvez, Manoranjan Paul

Abstract:

A seizure prediction method is proposed by extracting global features using phase correlation between adjacent epochs for detecting relative changes and local features using fluctuation/ deviation within an epoch for determining fine changes of different EEG signals. A classifier and a regularization technique are applied for the reduction of false alarms and improvement of the overall prediction accuracy. The experiments show that the proposed method outperforms the state-of-the-art methods and provides high prediction accuracy (i.e., 97.70%) with low false alarm using EEG signals in different brain locations from a benchmark data set.

Keywords: Epilepsy, Seizure, Phase Correlation, Fluctuation, Deviation.

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4020 Online Think–Pair–Share in a Third-Age ICT Course

Authors: Daniele Traversaro

Abstract:

Problem: Senior citizens have been facing a challenging reality as a result of strict public health measures designed to protect people from the COVID-19 outbreak. These include the risk of social isolation due to the inability of the elderly to integrate with technology. Never before have Information and Communication Technology (ICT) skills become essential for their everyday life. Although third-age ICT education and lifelong learning are widely supported by universities and governments, there is a lack of literature on which teaching strategy/methodology to adopt in an entirely online ICT course aimed at third-age learners. This contribution aims to present an application of the Think-Pair-Share (TPS) learning method in an ICT third-age virtual classroom with an intergenerational approach to conducting online group labs and review activities. Research Question: Is collaborative learning suitable and effective, in terms of student engagement and learning outcomes, in an online ICT course for the elderly? Methods: In the TPS strategy a problem is posed by the teacher, students have time to think about it individually, and then they work in pairs (or small groups) to solve the problem and share their ideas with the entire class. We performed four experiments in the ICT course of the University of the Third Age of Genova (University of Genova, Italy) on the Microsoft Teams platform. The study cohort consisted of 26 students over the age of 45. Data were collected through online questionnaires. Two have been proposed, one at the end of the first activity and another at the end of the course. They consisted of five and three close-ended questions, respectively. The answers were on a Likert scale (from 1 to 4) except two questions (which asked the number of correct answers given individually and in groups) and the field for free comments/suggestions. Results: Groups achieve better results than individual students (with scores greater than one order of magnitude) and most students found TPS helpful to work in groups and interact with their peers. Insights: From these early results, it appears that TPS is suitable for an online third-age ICT classroom and useful for promoting discussion and active learning. Despite this, our work has several limitations. First of all, the results highlight the need for more data to be able to perform a statistical analysis in order to determine the effectiveness of this methodology in terms of student engagement and learning outcomes as future direction.

Keywords: Collaborative learning, information technology education, lifelong learning, older adult education, think-pair-share.

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4019 Design of Hydroxyapatite-Polyetheretherketone Fixation Plates for Diaphysis Femur Fracture

Authors: Abhishek Soni, Bhagat Singh

Abstract:

In this study, scanned data of a damaged femur diaphysis are used to generate three dimensional model of the bone. Further, customized implant of Hydroxyapatite-Polyetheretherketone (HA-PEEK) material for this damaged bone is prepared using CAD modeling. Damaged bone and implant have been assembled to prepare the intact bone. This assembled model has been analyzed to evaluate the stresses and deformation developed during the static loading. It has been observed that these stresses and deformation are very less thus imply that the proposed method of preparing implant is appropriate.

Keywords: Customized implant, deformation, femur diaphysis, stress.

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4018 The Evaluation of the Performance of Different Filtering Approaches in Tracking Problem and the Effect of Noise Variance

Authors: Mohammad Javad Mollakazemi, Farhad Asadi, Aref Ghafouri

Abstract:

Performance of different filtering approaches depends on modeling of dynamical system and algorithm structure. For modeling and smoothing the data the evaluation of posterior distribution in different filtering approach should be chosen carefully. In this paper different filtering approaches like filter KALMAN, EKF, UKF, EKS and smoother RTS is simulated in some trajectory tracking of path and accuracy and limitation of these approaches are explained. Then probability of model with different filters is compered and finally the effect of the noise variance to estimation is described with simulations results.

Keywords: Gaussian approximation, KALMAN smoother, Parameter estimation.

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4017 A Generic Approach to Reuse Unified Modeling Language Components Following an Agile Process

Authors: Rim Bouhaouel, Naoufel Kraïem, Zuhoor Al Khanjari

Abstract:

Unified Modeling Language (UML) is considered as one of the widespread modeling language standardized by the Object Management Group (OMG). Therefore, the model driving engineering (MDE) community attempts to provide reuse of UML diagrams, and do not construct it from scratch. The UML model appears according to a specific software development process. The existing method generation models focused on the different techniques of transformation without considering the development process. Our work aims to construct an UML component from fragments of UML diagram basing on an agile method. We define UML fragment as a portion of a UML diagram, which express a business target. To guide the generation of fragments of UML models using an agile process, we need a flexible approach, which adapts to the agile changes and covers all its activities. We use the software product line (SPL) to derive a fragment of process agile method. This paper explains our approach, named RECUP, to generate UML fragments following an agile process, and overviews the different aspects. In this paper, we present the approach and we define the different phases and artifacts.

Keywords: UML, component, fragment, agile, SPL.

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4016 Estimating Enzyme Kinetic Parameters from Apparent KMs and Vmaxs

Authors: Simon Brown, Noorzaid Muhamad, David C Simcock

Abstract:

The kinetic properties of enzymes are often reported using the apparent KM and Vmax appropriate to the standard Michaelis-Menten enzyme. However, this model is inappropriate to enzymes that have more than one substrate or where the rate expression does not apply for other reasons. Consequently, it is desirable to have a means of estimating the appropriate kinetic parameters from the apparent values of KM and Vmax reported for each substrate. We provide a means of estimating the range within which the parameters should lie and apply the method to data for glutamate dehydrogenase from the nematode parasite of sheep Teladorsagia circumcincta.

Keywords: enzyme kinetics, glutamate dehydrogenase, intervalanalysis, parameter estimation.

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4015 Novelist Calls Out Poemist: A Psycholinguistic and Contrastive Analysis of the Errors in Turkish EFL Learners- Interlanguage

Authors: Mehmet Ozcan

Abstract:

This study is designed to investigate errors emerged in written texts produced by 30 Turkish EFL learners with an explanatory, and thus, qualitative perspective. Erroneous language elements were identified by the researcher first and then their grammaticality and intelligibility were checked by five native speakers of English. The analysis of the data showed that it is difficult to claim that an error stems from only one single factor since different features of an error are triggered by different factors. Our findings revealed two different types of errors: those which stem from the interference of L1 with L2 and those which are developmental ones. The former type contains more global errors whereas the errors in latter type are more intelligible.

Keywords: Contrastive analysis, Error analysis, Language acquisition, Language transfer, Turkish

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4014 The Effect of Modification and Initial Concentration on Ammonia Removal from Leachate by Zeolite

Authors: Fulya Aydın, Ayşe Kuleyin

Abstract:

The purpose of this study is to investigate the capacity of natural Turkish zeolite for NH4-N removal from landfill leachate. The effects of modification and initial concentration on the removal of NH4-N from leachate were also investigated. The kinetics of adsorption of NH4-N has been discussed using three kinetic models, i.e., the pseudo-second order model, the Elovich equation, the intraparticle diffuion model. Kinetic parameters and correlation coefficients were determined. Equilibrium isotherms for the adsorption of NH4-N were analyzed by Langmuir, Freundlich and Tempkin isotherm models. Langmuir isotherm model was found to best represent the data for NH4-N.

Keywords: Leachate, Ammonium, zeolite

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4013 A Cooperative Space-Time Transmission Scheme Based On Symbol Combinations

Authors: Keunhong Chae, Seokho Yoon

Abstract:

This paper proposes a cooperative Alamouti space time transmission scheme with low relay complexity for the cooperative communication systems. In the proposed scheme, the source node combines the data symbols to construct the Alamouti-coded form at the destination node, while the conventional scheme performs the corresponding operations at the relay nodes. In simulation results, it is shown that the proposed scheme achieves the second order cooperative diversity while maintaining the same bit error rate (BER) performance as that of the conventional scheme.

Keywords: Space-time transmission, cooperative communication system, MIMO.

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4012 An Architecture for High Performance File SystemI/O

Authors: Mikulas Patocka

Abstract:

This paper presents an architecture of current filesystem implementations as well as our new filesystem SpadFS and operating system Spad with rewritten VFS layer targeted at high performance I/O applications. The paper presents microbenchmarks and real-world benchmarks of different filesystems on the same kernel as well as benchmarks of the same filesystem on different kernels – enabling the reader to make conclusion how much is the performance of various tasks affected by operating system and how much by physical layout of data on disk. The paper describes our novel features–most notably continuous allocation of directories and cross-file readahead – and shows their impact on performance.

Keywords: Filesystem, operating system, VFS, performance, readahead

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4011 Modeling of Crude Oil Blending via Discrete-Time Neural Networks

Authors: Xiaoou Li, Wen Yu

Abstract:

Crude oil blending is an important unit operation in petroleum refining industry. A good model for the blending system is beneficial for supervision operation, prediction of the export petroleum quality and realizing model-based optimal control. Since the blending cannot follow the ideal mixing rule in practice, we propose a static neural network to approximate the blending properties. By the dead-zone approach, we propose a new robust learning algorithm and give theoretical analysis. Real data of crude oil blending is applied to illustrate the neuro modeling approach.

Keywords: Neural networks, modeling, stability, crude oil.

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4010 The Study of using Public Participation Geographic Information System in Indigenous Mapping

Authors: Yungchien Cheng, Chienmin Chu

Abstract:

Current practice of indigenous Mapping production based on GIS, are mostly produced by professional GIS personnel. Given such persons maintain control over data collection and authoring, it is possible to conceive errors due to misrepresentation or cognitive misunderstanding, causing map production inconsistencies. In order to avoid such issues, this research into tribal GIS interface focuses not on customizing interfaces for individual tribes, but rather generalizing the interface and features based on indigenous tribal user needs. The methods employed differs from the traditional expert top-down approach, and instead gaining deeper understanding into indigenous Mappings and user needs, prior to applying mapping techniques and feature development.

Keywords: GIS, participatory GIS, indigenous mapping

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4009 Query Optimization Techniques for XML Databases

Authors: Su Cheng Haw, G. S. V. Radha Krishna Rao

Abstract:

Over the past few years, XML (eXtensible Mark-up Language) has emerged as the standard for information representation and data exchange over the Internet. This paper provides a kick-start for new researches venturing in XML databases field. We survey the storage representation for XML document, review the XML query processing and optimization techniques with respect to the particular storage instance. Various optimization technologies have been developed to solve the query retrieval and updating problems. Towards the later year, most researchers proposed hybrid optimization techniques. Hybrid system opens the possibility of covering each technology-s weakness by its strengths. This paper reviews the advantages and limitations of optimization techniques.

Keywords: indexing, labeling scheme, query optimization, XML storage.

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4008 Mobile Cloud Middleware: A New Service for Mobile Users

Authors: K. Akherfi, H. Harroud

Abstract:

Cloud computing (CC) and mobile cloud computing (MCC) have advanced rapidly the last few years. Today, MCC undergoes fast improvement and progress in terms of hardware (memory, embedded sensors, power consumption, touch screen, etc.) software (more and more sophisticated mobile applications) and transmission (higher data transmission rates achieved with different technologies such as 3Gs). This paper presents a review on the concept of CC and MCC. Then, it discusses what has been done regarding middleware in cloud and mobile cloud computing. Later, it shows the architecture of our proposed middleware along with its functionalities which will be provided to mobile clients in order to overcome the well known problems (such as low battery power, slow CPU speed and little memory…).

Keywords: Context-aware, cloud computing, middleware, mobile cloud.

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4007 The Multi-Layered Perceptrons Neural Networks for the Prediction of Daily Solar Radiation

Authors: Radouane Iqdour, Abdelouhab Zeroual

Abstract:

The Multi-Layered Perceptron (MLP) Neural networks have been very successful in a number of signal processing applications. In this work we have studied the possibilities and the met difficulties in the application of the MLP neural networks for the prediction of daily solar radiation data. We have used the Polack-Ribière algorithm for training the neural networks. A comparison, in term of the statistical indicators, with a linear model most used in literature, is also performed, and the obtained results show that the neural networks are more efficient and gave the best results.

Keywords: Daily solar radiation, Prediction, MLP neural networks, linear model

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4006 Fuzzy Numbers and MCDM Methods for Portfolio Optimization

Authors: Thi T. Nguyen, Lee N. Gordon-Brown

Abstract:

A new deployment of the multiple criteria decision making (MCDM) techniques: the Simple Additive Weighting (SAW), and the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) for portfolio allocation, is demonstrated in this paper. Rather than exclusive reference to mean and variance as in the traditional mean-variance method, the criteria used in this demonstration are the first four moments of the portfolio distribution. Each asset is evaluated based on its marginal impacts to portfolio higher moments that are characterized by trapezoidal fuzzy numbers. Then centroid-based defuzzification is applied to convert fuzzy numbers to the crisp numbers by which SAW and TOPSIS can be deployed. Experimental results suggest the similar efficiency of these MCDM approaches to selecting dominant assets for an optimal portfolio under higher moments. The proposed approaches allow investors flexibly adjust their risk preferences regarding higher moments via different schemes adapting to various (from conservative to risky) kinds of investors. The other significant advantage is that, compared to the mean-variance analysis, the portfolio weights obtained by SAW and TOPSIS are consistently well-diversified.

Keywords: Fuzzy numbers, SAW, TOPSIS, portfolio optimization, higher moments, risk management.

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4005 Further Investigation of Elastic Scattering of 16O on 12C at Different Energies

Authors: Sh. Hamada, N. Burtebayev, N. Amangeldi, A. Amar

Abstract:

The aim of this work is to study the elastic transfer phenomenon which takes place in the elastic scattering of 16O on 12C at energies near the Coulomb barrier. Where, the angular distribution decrease steadily with increasing the scattering angle, then the cross section will increase at backward angles due to the α-transfer process. This reaction was also studied at different energies for tracking the nuclear rainbow phenomenon. The experimental data of the angular distribution at these energies were compared to the calculation predictions. The optical potential codes such as SPIVAL and Distorted Wave Born Approximation (DWUCK5) were used in analysis.

Keywords: Transfer reaction, DWBA, Elastic Scattering, Optical Potential Codes.

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4004 Analysis of the Interference from Risk-Determining Factors of Cooperative and Conventional Construction Contracts

Authors: E. Harrer, M. Mauerhofer, T. Werginz

Abstract:

As a result of intensive competition, the building sector is suffering from a high degree of rivalry. Furthermore, there can be observed an unbalanced distribution of project risks. Clients are aimed to shift their own risks into the sphere of the constructors or planners. The consequence of this is that the number of conflicts between the involved parties is inordinately high or even increasing; an alternative approach to counter on that developments are cooperative project forms in the construction sector. This research compares conventional contract models and models with partnering agreements to examine the influence on project risks by an early integration of the involved parties. The goal is to show up deviations in different project stages from the design phase to the project transfer phase. These deviations are evaluated by a survey of experts from the three spheres: clients, contractors and planners. By rating the influence of the participants on specific risk factors it is possible to identify factors which are relevant for a smooth project execution.

Keywords: Collaborative work, construction industry, contract-models, influence, partnering, project management, risk.

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4003 Influence of Transportation Mode to the Deterioration Rate: Case Study of Food Transport by Ship

Authors: Danijela Tuljak-Suban, Valter Suban

Abstract:

Food as perishable goods represents a specific and sensitive part in the supply chain theory, since changing physical or chemical characteristics considerably influence the approach to stock management. The most delicate phase of this process is transportation, where it becomes difficult to ensure the stable conditions which limit deterioration, since the value of the deterioration rate could be easily influenced by the mode of transportation. The fuzzy definition of variables allows one to take these variations into account. Furthermore, an appropriate choice of the defuzzification method permits one to adapt results to real conditions as far as possible. In this article those methods which take into account the relationship between the deterioration rate of perishable goods and transportation by ship will be applied with the aim of (a) minimizing the total cost function, defined as the sum of the ordering cost, holding cost, disposing cost and transportation costs, and (b) improving the supply chain sustainability by reducing environmental impact and waste disposal costs.

Keywords: Perishable goods, fuzzy reasoning, transport by ship, supply chain sustainability.

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4002 Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting

Authors: Ifedapo Francis Awolowo

Abstract:

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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