Search results for: disclosure risk

Authors: Jan Stodt, Christoph Reich

Abstract:

The usage of machine learning models for prediction is growing rapidly and proof that the intended requirements are met is essential. Audits are a proven method to determine whether requirements or guidelines are met. However, machine learning models have intrinsic characteristics, such as the quality of training data, that make it difficult to demonstrate the required behavior and make audits more challenging. This paper describes an ML audit framework that evaluates and reviews the risks of machine learning applications, the quality of the training data, and the machine learning model. We evaluate and demonstrate the functionality of the proposed framework by auditing an steel plate fault prediction model.

Keywords: Audit, machine learning, assessment, metrics.

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Authors: Mkhinini Maher, Knani Jilani

Abstract:

We present in this work the performances of a mobile omnidirectional robot through evaluating its management of the redundancy of actuation. Thus we come to the predictive control implemented.

The distribution of the wringer on the robot actions, through the inverse pseudo of Moore-Penrose, corresponds to a « geometric ›› distribution of efforts. We will show that the load on vehicle wheels would not be equi-distributed in terms of wheels configuration and of robot movement.

Thus, the threshold of sliding is not the same for the three wheels of the vehicle. We suggest exploiting the redundancy of actuation to reduce the risk of wheels sliding and to ameliorate, thereby, its accuracy of displacement. This kind of approach was the subject of study for the legged robots.

Keywords: Mobile robot, actuation, redundancy, omnidirectional, inverse pseudo Moore-Penrose, reductive control.

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Authors: C. A. Gilkeson, C. J. Noakes, P. A. Sleigh, M. A. I. Khan, M. A. Camargo-Valero

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Understanding how airborne pathogens are transported through hospital wards is essential for determining the infection risk to patients and healthcare workers. This study utilizes Computational Fluid Dynamics (CFD) simulations to explore possible pathogen transport within a six-bed partitioned Nightingalestyle hospital ward. Grid independence of a ward model was addressed using the Grid Convergence Index (GCI) from solutions obtained using three fullystructured grids. Pathogens were simulated using source terms in conjunction with a scalar transport equation and a RANS turbulence model. Errors were found to be less than 4% in the calculation of air velocities but an average of 13% was seen in the scalar field. A parametric study of variations in the pathogen release point illustrated that its distribution is strongly influenced by the local velocity field and the degree of air mixing present.

Keywords: Natural, Ventilation, Pathogen, Transport

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Authors: Orkide Donma, Mustafa M. Donma

Abstract:

Obesity, a disease associated with a low-grade inflammation, is a risk factor for the development of metabolic syndrome (MetS). So far, MetS risk factors such as parameters related to glucose and lipid metabolisms as well as blood pressure were considered for the evaluation of this disease. There are still some ambiguities related to the characteristic features of MetS observed particularly in pediatric population. Hormonal imbalance is also important, and quite a lot information exists about the behaviour of some hormones in adults. However, the hormonal profiles in pediatric metabolism have not been cleared yet. The aim of this study is to investigate the profiles of cortisol, insulin, and thyroid hormones in children with MetS. The study population was composed of morbid obese (MO) children without (Group 1) and with (Group 2) MetS components. WHO BMI-for age and sex percentiles were used for the classification of obesity. The values above 99 percentile were defined as morbid obesity. Components of MetS (central obesity, glucose intolerance, high blood pressure, high triacylglycerol levels, low levels of high density lipoprotein cholesterol) were determined. Anthropometric measurements were performed. Ratios as well as obesity indices were calculated. Insulin, cortisol, thyroid stimulating hormone (TSH), free T₃ and free T₄ analyses were performed by electrochemiluminescence immunoassay. Data were evaluated by statistical package for social sciences program. p<0.05 was accepted as the degree for statistical significance. The mean ages±SD values of Group 1 and Group 2 were 9.9±3.1 years and 10.8±3.2 years, respectively. Body mass index (BMI) values were calculated as 27.4±5.9 kg/m² and 30.6±8.1 kg/m², successively. There were no statistically significant differences between the ages and BMI values of the groups. Insulin levels were statistically significantly increased in MetS in comparison with the levels measured in MO children. There was not any difference between MO children and those with MetS in terms of cortisol, T₃, T₄ and TSH. However, T₄ levels were positively correlated with cortisol and negatively correlated with insulin. None of these correlations were observed in MO children. Cortisol levels in both MO as well as MetS group were significantly correlated. Cortisol, insulin, and thyroid hormones are essential for life. Cortisol, called the control system for hormones, orchestrates the performance of other key hormones. It seems to establish a connection between hormone imbalance and inflammation. During an inflammatory state, more cortisol is produced to fight inflammation. High cortisol levels prevent the conversion of the inactive form of the thyroid hormone T₄ into active form T₃. Insulin is reduced due to low thyroid hormone. T₃, which is essential for blood sugar control- requires cortisol levels within the normal range. Positive association of T₄ with cortisol and negative association of it with insulin are the indicators of such a delicate balance among these hormones also in children with MetS.

Keywords: Children, cortisol, insulin, metabolic syndrome, thyroid hormones.

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Authors: G. L. C. Yap

Abstract:

Modelling realized volatility with high-frequency returns is popular as it is an unbiased and efficient estimator of return volatility. A computationally simple model is fitting the logarithms of the realized volatilities with a fractionally integrated long-memory Gaussian process. The Gaussianity assumption simplifies the parameter estimation using the Whittle approximation. Nonetheless, this assumption may not be met in the finite samples and there may be a need to normalize the financial series. Based on the empirical indices S&P500 and DAX, this paper examines the performance of the linear volatility model pre-treated with normalization compared to its existing counterpart. The empirical results show that by including normalization as a pre-treatment procedure, the forecast performance outperforms the existing model in terms of statistical and economic evaluations.

Keywords: Long-memory, Gaussian process, Whittle estimator, normalization, volatility, value-at-risk.

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Authors: Minjeong Kim, Seungchul Lee, Iman Janghorban Esfahani, Jeong Tai Kim, Chang Kyoo Yoo

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This study was carried out for an underground subway station at Seoul Metro, Korea. The optimal set-points of the ventilation control system are determined every 3 hours, then, the ventilation controller adjusts the ventilation fan speed according to the optimal set-point changes. Compared to manual ventilation system which is operated irrespective of the OAQ, the IDP-based ventilation control system saves 3.7% of the energy consumption. Compared to the fixed set-point controller which is operated irrespective of the IAQ diurnal variation, the IDP-based controller shows better performance with a 2% decrease in energy consumption, maintaining the comfortable IAQ range inside the station.

Keywords: Indoor air quality, iterative dynamic algorithm, outdoor air information, ventilation control system.

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Authors: Jarrod Trevathan, Trina Myers

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Social networking is one of the most successful and popular tools to emerge from the Web 2.0 era. However, the increased interconnectivity and access to peoples- personal lives and information has created a plethora of opportunities for the nefarious side of human nature to manifest. This paper categorizes and describes the major types of anti-social behavior and criminal activity that can arise through undisciplined use and/or misuse of social media. We specifically address identity theft, misrepresentation of information posted, cyber bullying, children and social networking, and social networking in the work place. Recommendations are provided for how to reduce the risk of being the victim of a crime or engaging in embarrassing behavior that could irrevocably harm one-s reputation either professionally or personally. We also discuss what responsibilities social networking companies have to protect their users and also what law enforcement and policy makers can do to help alleviate the problems.

Keywords: Identity theft, misrepresentation, cyber bullying, online scams.

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Authors: A. V. Dolzhikova

Abstract:

The article deals with the problems of labour migration in the Russian Federation in the context of Russia's national security, provides the typology of migrants residing in the territory of the Russian Federation and analyzes the risk factors. The author considers the structure of migration flows and the terms of legal, economic and socio-cultural adaptation of migrants in the Russian Federation. In this connection, the status of the Russian migration legislation, the concept of the comprehensive exam in Russian as a foreign language, history of Russia and the basics of the Russian Federation legislation for foreign citizens which was introduced in Russia on January 1, 2015, are analyzed. The article discloses its role as the adaptation strategy and the factor of Russia's migration security.

Keywords: Comprehensive exam, migration policy, migration legislation, Russia's national security.

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Authors: Irina Pyrlina

Abstract:

Author presents the results of a study conducted to identify criteria of efficient information system (IS) with serviceoriented architecture (SOA) realization and proposes a ranking method to evaluate SOA information systems using a set of architecture quality criteria before the systems are implemented. The method is used to compare 7 SOA projects and ranking result for SOA efficiency of the projects is provided. The choice of SOA realization project depends on following criteria categories: IS internal work and organization, SOA policies, guidelines and change management, processes and business services readiness, risk management and mitigation. The last criteria category was analyzed on the basis of projects statistics.

Keywords: multiple criteria threshold algorithm, serviceoriented architecture, SOA operational risks, efficiency criteria for IS architecture, projects ranking.

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Authors: Atjanakul W, Chutima S., Kamnerdthong T.

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Shipping comb is mounted on Head Stack Assembly (HSA) to prevent collision of the heads, maintain the gap between suspensions and protect HSA tips from unintentional contact damaged in the manufacturing process. Failure analysis of shipping comb in hard disk drive production processes is proposed .Field observations were performed to determine the fatal areas on shipping comb and their failure fraction. Root cause failure analysis (RCFA) is applied to specify the failure causes subjected to various loading conditions. For reliability improvement, failure mode and effects analysis (FMEA) procedure to evaluate the risk priority is performed. Consequently, the more suitable information design criterions were obtained.

Keywords: Shipping comb, Hard disk drive, Root cause failureanalysis, Failure mode and effects analysis

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Authors: Bu Seog Ju, Woo Young Jung

Abstract:

The cost of damage to the non-structural systems in critical facilities like nuclear power plants and hospitals can exceed 80% of the total cost of damage during an earthquake. The failure of nonstructural components, especially, piping systems led to leakage of water and subsequent shut-down of hospitals immediately after the event. Consequently, the evaluation of performance of these types of structural configurations has become necessary to mitigate the risk and to achieve reliable designs. This paper focuses on a methodology to evaluate the static and dynamic characteristics of complex actual piping system based on NFPA-13 and SMACNA guidelines. The result of this study revealed that current piping system subjected to design lateral force and design spectrum based on UBC-97 was failed in both cases and mode shapes between piping system and building structure were very different

Keywords: Nonstructural component, piping, hospital, seismic, bracing.

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Authors: G. Meccariello, L. Della Ragione

Abstract:

The exposure to outdoor air pollution causes lung cancer and increases the risk of bladder cancer. Because air pollution in urban areas is mainly caused by transportation, it is necessary to evaluate pollutant exhaust emissions from vehicles during their realworld use. Nevertheless their evaluation and reduction is a key problem, especially in the cities, that account for more than 50% of world population. A particular attention was given to the slope variability along the streets during each journey performed by the instrumented vehicle. In this paper we dealt with the problem of describing a quantitatively approach for the reconstruction of GPS coordinates and altitude, in the context of correlation study between driving cycles / emission / geographical location, during an experimental campaign realized with some instrumented cars. Finally the slope analysis can be correlated to the emission and consumption values in a specific road position, and it could be evaluated its influence on their behaviour.

Keywords: Air pollution, Driving cycles, GPS signal, Slope, Emission factor, fuel consumption.

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Authors: Wei Chen, Cui-you Yao, Yue Qiu

Abstract:

This paper deals with a portfolio selection problem based on the possibility theory under the assumption that the returns of assets are LR-type fuzzy numbers. A possibilistic portfolio model with transaction costs is proposed, in which the possibilistic mean value of the return is termed measure of investment return, and the possibilistic variance of the return is termed measure of investment risk. Due to considering transaction costs, the existing traditional optimization algorithms usually fail to find the optimal solution efficiently and heuristic algorithms can be the best method. Therefore, a particle swarm optimization is designed to solve the corresponding optimization problem. At last, a numerical example is given to illustrate our proposed effective means and approaches.

Keywords: Possibility theory, portfolio selection, transaction costs, particle swarm optimization.

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Authors: S. Chhabra, C. Tickoo, P. Kalra

Abstract:

Background: Bleeding during first half of pregnancy mostly originates from placenta, some abort, others are at risk of complications. Objective: Study was done to know perinatal outcome with bleeding up to 20 weeks in singleton pregnancy. Material Methods: Subjects were 1020, equal controls managed over 2 years, 435 had viable pregnancy at admission, 135 excluded, 300 followed for perinatal outcome, 99 (19.52% up to 10 weeks), 201 (39.18% of 11-20 weeks). Results: Hypertensive disorders occurred in 24% cases of bleeding within 10 weeks, 22% 11-20 weeks 14.79% controls, placenta previa 4% in 10 weeks, 0.9% 11-20 weeks, 0.97% controls, prelabor rupture of membranes in 16%, 7.45% controls. 20% up to 10 weeks, 35% 11-20 weeks, 18% controls had fetal growth restriction, 34.34% up to 10 weeks 30.35% of 11-20 weeks 17.17% controls had preterm births, perinatal mortality rate in study was 118.62, in controls 68.16 (Uneventful pregnancy in 13.52% study, 46.11% controls). Conclusion: Once bleeding occurs, one third continue pregnancy, maternal neonatal outcome gets affected with variations in cases of bleeding within first 10 weeks & 11-20 weeks.

Keywords: First, Second trimester, bleeding, Disorders, Perinatal Outcome.

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Authors: Cherdvong Saengsupavanich

Abstract:

The impact of a proposed pier on tidal current alteration was evaluated. The proposed pier location was in Salad Bay on Koa Kood Island, Trat province, Thailand, and was designed to accommodate passenger ships with a draft of less than 2 m. The study began with collecting necessary data, including bathymetric, water elevation and tidal current characteristics. The impact was assessed using a software package (MIKE21). Although the results showed that the pier would affect the existing current pattern, the change was determined to be insignificant, as the design of the piles for the pier provided sufficient spacing to let the current flow as freely as possible. Consequences of the altered current, such as seabed erosion, water stagnation, sediment deposition and navigational risk were assessed. Environmental mitigation measures might be necessary if the impacts were considered unacceptable.

Keywords: Environmental impact assessment, pier, tidal currentchange, coastal engineering and management

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Authors: I. Boroňová, J. Bernasovská, J. Kľoc, Z. Tomková, E. Petrejčíková, S. Mačeková, J. Poráčová, M. M. Blaščáková

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Osteoporosis is a common multifactorial disease with a strong genetic component characterized by reduced bone mass and increased risk of fractures. Genetic factors play an important role in the pathogenesis of osteoporosis. The aim of our study was to identify the genotype and allele distribution of T245G polymorphism in OPG gene in Slovak postmenopausal women. A total of 200 unrelated Slovak postmenopausal women with diagnosed osteoporosis and 200 normal controls were genotyped for T245G (rs3134069) polymorphism of OPG gene. Genotyping was performed using the Custom Taqman®SNP Genotyping assays. Genotypes and alleles frequencies showed no significant differences (p=0.5551; p=0.6022). The results of the present study confirm the importance of T245G polymorphism in OPG gene in the pathogenesis of osteoporosis.

Keywords: OPG gene, osteoporosis, Real-time PCR, T245G polymorphism.

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Authors: Frantisek Bozek, Lenka Jesonkova, Jiri Dvorak, Milos Bozek, Eduard Bakos

Abstract:

The contents of nitrates and nitrites were monitored in 15 ground water resources of a selected region earmarked for the emergency supply of population. The resources have been selected on the basis of previous assessment of natural conditions and the exploitation of territory in the infiltration area as well as the surroundings of water resources. The health risk analysis carried out in relation to nitrates and nitrites, which were found to be the most serious water contaminants, proved, that 14 resources met the health standards in relation to the assessed criterion and could be included in crisis plans. Water quality of ground resources may be assessed in the same way with regard to other contaminants.

Keywords: Drinking water, health risks, methemoglobinemia, nitrates, nitrites, water pollution.

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Authors: Azher H. Qamar

Abstract:

Pregnancy is considered a special period in a woman’s life. There are myths about pregnancy that describe gender predictions, dietary beliefs, pregnancy signs, and risk of magic or witchcraft. Majority of these myths is in connection with the early childcare. In traditional societies midwives and experienced women practice and teach these myths to young mothers. Mother who feel special and vulnerable, at the same time feel secure in following these socially transmitted myths. Rural Punjab, a province of Pakistan has a culture rich with beliefs and myths. Myths about pregnancy are significant in rural culture and pregnancy care is seen as mother and childcare. This paper presents my research reflections that I did as a part of my Ph.D studies about early childcare beliefs and rituals practiced in rural Punjab, Pakistan.

Keywords: Myths, Pregnancy, BabyCare, Culture

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Authors: Amogh Katti, J. Sai Asritha, D. Nivedh, M. Kalyan Srinivas, B. Somnath Chakravarthi

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Today's modern education system uses Learning Management System (LMS) portals for the scoring and grading of student performances, to maintain student records, and teachers are instructed to accept assignments through online submissions of .pdf, .doc, .ppt, etc. There is a risk of data tampering in the traditional portals; we will apply the Blockchain model instead of this traditional model to avoid data tampering and also provide a decentralized mechanism for overall fairness. Blockchain technology is a better and also recommended model because of the following features: consensus mechanism, decentralized system, cryptographic encryption, smart contracts, Ethereum blockchain. The proposed system ensures data integrity and tamper-proof assignment submission and grading, which will be helpful for both students and also educators.

Keywords: Education technology, learning management system, decentralized applications, blockchain.

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Authors: Tomohiro Ando, Satoshi Yamashita

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The objective of this study is to propose a statistical modeling method which enables simultaneous term structure estimation of the risk-free interest rate, hazard and loss given default, incorporating the characteristics of the bond issuing company such as credit rating and financial information. A reduced form model is used for this purpose. Statistical techniques such as spline estimation and Bayesian information criterion are employed for parameter estimation and model selection. An empirical analysis is conducted using the information on the Japanese bond market data. Results of the empirical analysis confirm the usefulness of the proposed method.

Keywords: Empirical Bayes, Hazard term structure, Loss given default.

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Authors: Aymen Laadhari, Gábor Székely

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In this work, the hemodynamics in the sinuses of Valsalva after Transcatheter Aortic Valve Implantation is numerically examined. We focus on the physical results in the two-dimensional case. We use a finite element methodology based on a Lagrange multiplier technique that enables to couple the dynamics of blood flow and the leaflets’ movement. A massively parallel implementation of a monolithic and fully implicit solver allows more accuracy and significant computational savings. The elastic properties of the aortic valve are disregarded, and the numerical computations are performed under physiologically correct pressure loads. Computational results depict that blood flow may be subject to stagnation in the lower domain of the sinuses of Valsalva after Transcatheter Aortic Valve Implantation.

Keywords: Hemodynamics, Transcatheter Aortic Valve Implantation, blood flow stagnation, numerical simulations.

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Authors: Urvi Shriram

Abstract:

The higher compounded growth rates coupled with favourable demographics in emerging markets portend abundant opportunities for multinational organizations. With many organizations competing for talent in these growing markets, their ability to succeed will depend on their understanding of local workforce needs and aspirations. Using data from the Towers Watson 2010 Global Workforce Study, this paper highlights differences in employee engagement, turnover risks, and attraction and retention drivers between the two markets. Apart from looking at the traditional drivers of employee engagement, the study also explores the value placed by employees on elements like a strong senior leadership, managerial capabilities and career advancement opportunities. Results reveal that emerging markets employees seem to be more engaged and value the non-traditional elements more highly than the developed markets employees.

Keywords: Attraction and retention drivers, emerging markets, employee engagement, turnover risk

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Authors: Manu Krishnan, Phil Jacoby

Abstract:

In this paper, we discuss the paradigm shift in bank capital from the “gone concern" to the “going concern" mindset. We then propose a methodology for pricing a product of this shift called Contingent Capital Notes (“CoCos"). The Merton Model can determine a price for credit risk by using the firm-s equity value as a call option on those assets. Our pricing methodology for CoCos also uses the credit spread implied by the Merton Model in a subsequent derivative form created by John Hull et al . Here, a market implied asset volatility is calculated by using observed market CDS spreads. This implied asset volatility is then used to estimate the probability of triggering a predetermined “contingency event" given the distanceto- trigger (DTT). The paper then investigates the effect of varying DTTs and recovery assumptions on the CoCo yield. We conclude with an investment rationale.

Keywords: CoCo, Contingent capital, Bank Capital, Tier1 Capital

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Authors: Davood Shishebori, Mohammad Saber Fallah Nezhad, Sina Seifi

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In this paper, a variable multiple dependent state (MDS) sampling plan is developed based on the process capability index using Bayesian approach. The optimal parameters of the developed sampling plan with respect to constraints related to the risk of consumer and producer are presented. Two comparison studies have been done. First, the methods of double sampling model, sampling plan for resubmitted lots and repetitive group sampling (RGS) plan are elaborated and average sample numbers of the developed MDS plan and other classical methods are compared. A comparison study between the developed MDS plan based on Bayesian approach and the exact probability distribution is carried out.

Keywords: MDS sampling plan, RGS plan, sampling plan for resubmitted lots, process capability index, average sample number, Bayesian approach.

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Authors: M. Safa, A. Sabet, S. MacGillivray, M. Davidson, K. Kaczmarczyk, C. T. Haas, G. E. Gibson, D. Rayside

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In order to address construction project requirements and specifications, scholars and practitioners need to establish taxonomy according to a scheme that best fits their need. While existing characterization methods are continuously being improved, new ones are devised to cover project properties which have not been previously addressed. One such method, the Project Definition Rating Index (PDRI), has received limited consideration strictly as a classification scheme. Developed by the Construction Industry Institute (CII) in 1996, the PDRI has been refined over the last two decades as a method for evaluating a project's scope definition completeness during front-end planning (FEP). The main contribution of this study is a review of practical project classification methods, and a discussion of how PDRI can be used to classify projects based on their readiness in the FEP phase. The proposed model has been applied to 59 construction projects in Ontario, and the results are discussed.

Keywords: Project classification, project definition rating index (PDRI), project goals alignment, risk.

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Authors: Mohd Shahriman B. Mohd Yunus, Mohd Hanif B. Jamaludin, Norain Bt. Bahror

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The performance of an embedded grounding system is very important for the safe operation of electrical appliances and human beings. In principle, a safe grounding system has two objectives, which are to dissipate fault current without exceeding any operating and equipment limits and to ensure there is no risk of electric shock to humans in the vicinity of earthed facilities. The case studies in this paper present the calculating grounding resistance for multiple configurations of vertical and horizontally by using a simple and accurate formula. From the analytic calculated results, observed good/empirical relationship between the grounding resistance and length of the embedded grounding configurations. Moreover, the configurations of vertical and horizontal observed effectiveness of grounding resistance and good agreement on the reduction of grounding resistance values especially for vertical configuration.

Keywords: Grounding system, grounding resistance, soil resistivity, electrode geometry, configurations.

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Authors: Jin Zhang, Wing Lon Ng

Abstract:

In recent years, copulas have become very popular in financial research and actuarial science as they are more flexible in modelling the co-movements and relationships of risk factors as compared to the conventional linear correlation coefficient by Pearson. However, a precise estimation of the copula parameters is vital in order to correctly capture the (possibly nonlinear) dependence structure and joint tail events. In this study, we employ two optimization heuristics, namely Differential Evolution and Threshold Accepting to tackle the parameter estimation of multivariate t distribution models in the EML approach. Since the evolutionary optimizer does not rely on gradient search, the EML approach can be applied to estimation of more complicated copula models such as high-dimensional copulas. Our experimental study shows that the proposed method provides more robust and more accurate estimates as compared to the IFM approach.

Keywords: Copula Models, Student t Copula, Parameter Inference, Differential Evolution, Threshold Accepting.

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Authors: A. Szabó Nagy, J. Szabó, Zs. Csanádi, J. Erdős

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An assessment of the air quality of Győr (Hungary) was performed by determining the ambient concentrations of PM10-bound carcinogenic polycyclic aromatic hydrocarbons (cPAHs) in different seasons. A high volume sampler was used for the collection of ambient aerosol particles, and the associated cPAH compounds (benzo[a]pyrene (BaP), benzo[a]anthracene, benzofluoranthene isomers, indeno[123-cd]pyrene and dibenzo[ah]anthracene) were analyzed by a gas chromatographic method. Higher mean concentrations of total cPAHs were detected in samples collected in winter (9.62 ng/m³) and autumn (2.69 ng/m³) compared to spring (1.05 ng/m³) and summer (0.21 ng/m³). The calculated BaP toxic equivalent concentrations have also reflected that the local population appears to be exposed to significantly higher cancer risk in the heating seasons. Moreover, the concentration levels of cPAHs determined in this study were compared to other Hungarian urban sites.

Keywords: Air, carcinogenic, PAH, PM10.

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Authors: D. E. Gourgoulis, C. G. Yakinthos, M. G. Vassiliadou

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With high speed vessels getting ever more sophisti-cated, travelling at higher and higher speeds and operating in With high speed vessels getting ever more sophisticated, travelling at higher and higher speeds and operating in areas of high maritime traffic density, training becomes of the highest priority to ensure that safety levels are maintained, and risks are adequately mitigated. Training onboard the actual craft on the actual route still remains the most effective way for crews to gain experience. However, operational experience and incidents during the last 10 years demonstrate the need for supplementary training whether in the area of simulation or man to man, man/ machine interaction. Training and familiarisation of the crew is the most important aspect in preventing incidents. The use of simulator, computer and web based training systems in conjunction with onboard training focusing on critical situations will improve the man machine interaction and thereby reduce the risk of accidents. Today, both ship simulator and bridge teamwork courses are now becoming the norm in order to improve further emergency response and crisis management skills. One of the main causes of accidents is the human factor. An efficient way to reduce human errors is to provide high-quality training to the personnel and to select the navigators carefully.areas of high maritime traffic density, training becomes of the highest priority to ensure that safety levels are maintained, and risks are adequately mitigated. Training onboard the actual craft on the actual route still remains the most effective way for crews to gain experience. How-ever, operational experience and incidents during the last 10 years demonstrate the need for supplementary training whether in the area of simulation or man to man, man/ machine interaction. Training and familiarisation of the crew is the most important aspect in preventing incidents. The use of simulator, computer and web based training systems in conjunction with onboard training focusing on critical situations will improve the man machine interaction and thereby reduce the risk of accidents. Today, both ship simulator and bridge teamwork courses are now becoming the norm in order to improve further emergency response and crisis management skills. One of the main causes of accidents is the human factor. An efficient way to reduce human errors is to provide high-quality training to the person-nel and to select the navigators carefully. KeywordsCBT - WBT systems, Human factors.

Keywords: CBT - WBT systems, Human factors.

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Authors: Levan Sabauri

Abstract:

The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.

Keywords: Audit, auditor, auditor’s ethic code, auditor’s risk, financial statement, objectivity.

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