Search results for: forensic accounting

Authors: Diego Abbo

Abstract:

On February 15, 2012 off the Indian coast of Kerala, in position 091702N-0760180E by the oil tanker Enrica Lexie, flying the Italian flag, bursts of 5.56 x45 caliber shots were fired from assault rifles AR/70 Italian-made Beretta towards the Indian fisher boat St. Anthony. The shots that hit the St. Anthony fishing boat were six, of which two killed the Indian fishermen Ajesh Pink and Valentine Jelestine. From the analysis concerning the kinematic engagement of the two ships and from the autopsy and ballistic results of the Indian judicial authorities it is possible to reconstruct the trajectories of the six aforementioned shots. This essay reconstructs the trajectories of the six shots that cannot be of direct shooting but have undergone a rebound on the water. The investigation carried out scientifically demonstrates the rebound of the blows on the water, the gyrostatic deviation due to the rebound and the tumbling effect always due to the rebound as regards intermediate ballistics. In consideration of the four shots that directly impacted the fishing vessel, the current examination proves, with scientific value, that the trajectories could not be downwards but upwards. Also, the trajectory of two shots that hit to death the two fishermen could not be downwards but only upwards. In fact, this paper demonstrates, with scientific value: The loss of speed of the projectiles due to the rebound on the water; The tumbling effect in the ballistic medium within the two victims; The permanent cavities subject to the injury ballistics and the related ballistic trauma that prevented homeostasis causing bleeding in one case; The thermo-hardening deformation of the bullet found in Valentine Jelestine's skull; The upward and non-downward trajectories. The paper constitutes a tool in forensic ballistics in that it manages to reconstruct, from the final spot of the projectiles fired, all phases of ballistics like the internal one of the weapons that fired, the intermediate one, the terminal one and the penetrative structural one. In general terms the ballistics reconstruction is based on measurable parameters whose entity is contained with certainty within a lower and upper limit. Therefore, quantities that refer to angles, speed, impact energy and firing position of the shooter can be identified within the aforementioned limits. Finally, the investigation into the internal bullet track, obtained from any autopsy examination, offers a significant “lesson learned” but overall a starting point to contain or mitigate bleeding as a rescue from future gunshot wounds.

Keywords: Impact physics, intermediate ballistics, terminal ballistics, tumbling effect.

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Authors: Chaiwat Kongsom, Vitoon Panyakul

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The objective of this study was to assess the production and market of certified organic products in Thailand. A purposive sampling technique was used to identify a sample group of 154 organic entrepreneurs for the study. A survey and in-depth interview were employed for data collection. Also, secondary data from organic agriculture certification body and publications was collected. Then descriptive statistics and content analysis technique were used to describe about production and market of certified organic products in Thailand. Results showed that there were 9,218 farmers on 213,183.68 Rai (83,309.2 acre) of certified organic agriculture land (0.29% of national agriculture land). A total of 57.8% of certified organic agricultural lands were certified by the international certification body. Organic farmers produced around 71,847 tons/year and worth around THB 1,914 million (Euro 47.92 million). Excluding primary producers, 471 operators involved in the Thai organic supply chains, including processors, exporters, distributors, green shops, modern trade shops (supermarket shop), farmer’s markets and food establishments were included. Export market was the major market channel and most of organic products were exported to Europe and North America. The total Thai organic market in 2014 was estimated to be worth around THB 2,331.55 million (Euro 58.22 million), of which, 77.9% was for export and 22.06% was for the domestic market. The largest exports of certified organic products were processed foods (66.1% of total export value), followed by organic rice (30.4%). In the domestic market, modern trade was the largest sale channel, accounting for 59.48% of total domestic sales, followed by green shop (29.47%) and food establishment (5.85%). To become a center of organic farming and trading within ASEAN, the Thai organic sector needs to have more policy support in regard to agricultural chemicals, GMO, and community land title. In addition, appropriate strategies need to be developed.

Keywords: Certified organic products, production, market, Thailand.

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Authors: Mohammed Sani Abdulai

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Public sector budgeting, all over the world, is underpinned by some universally accepted principles of sound budget management such as budget unity, universality, annuality, and a balanced budget. These traditional principles, though fundamental, had, in recent years, been augmented by the more modern principles of budgeting within fiscal objective, alignment with medium-term strategic plans as well as the observance of such related concepts as transparency, openness and accessibility. In this paper, we have endeavored to shed light, from literature and practice, on the meaning and purposes of such fundamental budgeting principles. We have also assessed the extent to which the Government of Ghana’s budget complies with the four traditional principles of budget unity, universality, annuality, and a balanced budget and the three out of the ten modern principles of budgetary governance of Organisation for Economic Co-operation and Development (OECD). We did so by using a qualitative method of review and analysis of existing documents and the performance assessment reports on Ghana’s Public Financial Management (PFM) measured using such frameworks as the Public Expenditure and Financial Accountability (PEFA), the Open Budget Survey (OBS) and its Index (OBI), the reports and action plans of Open Government Partnership (OGP) and the Global Initiative for Fiscal Transparency (GIFT). Other performance assessment reports that were relied on included, but not limited to, the Joint Evaluation Report of PFM in Ghana, 2001-2010, and the Joint Evaluation of Budget Support to Ghana, 2005-2015. We have, through this paper, brought to the fore the lessons that could be learned on how those budgetary principles undergird the Government of Ghana’s budget formulation, execution, accounting, control, and oversight. These lessons include, but are not limited to, the need for both scholars and practitioners in the PFM space to be aware of the impact of those principles on public sector budgeting.

Keywords: Annulaity, Balanced Budget, Budget Unity, Budgetary Principles, OECD’s Principles on Budgetary Governance, Open Budget Index, Public Expenditure and Financial Accountability, Universality.

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Authors: S. Moustafa El Shanawany, I. Labib Salem, F. Mohamed Magdy Badr El Dine, H. Tag El Deen Abd Allah

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Thermal injuries remain a global health problem and a common issue encountered in forensic pathology. They are a devastating cause of morbidity and mortality in children and adults especially in developing countries, causing permanent disfigurement, scarring and grievous hurt. Burns have always been a matter of legal concern in cases of suicidal burns, self-inflicted burns for false accusation and homicidal attempts. Assessment of burn injuries as well as rating permanent disabilities and disfigurement following thermal injuries for the benefit of compensation claims represents a challenging problem. This necessitates the development of reliable scoring systems to yield an expected likelihood of permanent disability or fatal outcome following burn injuries. The study was designed to identify the risk factors of mortality in acute burn patients and to evaluate the applicability of FLAMES (Fatality by Longevity, APACHE II score, Measured Extent of burn, and Sex) and BOBI (Belgian Outcome in Burn Injury) model scores in predicting the outcome. The study was conducted on 100 adult patients with acute burn injuries admitted to the Burn Unit of Alexandria Main University Hospital, Egypt from October 2014 to October 2015. Victims were examined after obtaining informed consent and the data were collected in specially designed sheets including demographic data, burn details and any associated inhalation injury. Each burn patient was assessed using both BOBI and FLAMES scoring systems. The results of the study show the mean age of patients was 35.54±12.32 years. Males outnumbered females (55% and 45%, respectively). Most patients were accidently burnt (95%), whereas suicidal burns accounted for the remaining 5%. Flame burn was recorded in 82% of cases. As well, 8% of patients sustained more than 60% of total burn surface area (TBSA) burns, 19% of patients needed mechanical ventilation, and 19% of burnt patients died either from wound sepsis, multi-organ failure or pulmonary embolism. The mean length of hospital stay was 24.91±25.08 days. The mean BOBI score was 1.07±1.27 and that of the FLAMES score was -4.76±2.92. The FLAMES score demonstrated an area under the receiver operating characteristic (ROC) curve of 0.95 which was significantly higher than that of the BOBI score (0.883). A statistically significant association was revealed between both predictive models and the outcome. The study concluded that both scoring systems were beneficial in predicting mortality in acutely burnt patients. However, the FLAMES score could be applied with a higher level of accuracy.

Keywords: BOBI, Burns, FLAMES, scoring systems, outcome.

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Authors: Mariam Vardiashvili

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The economic value of the asset impairment process is quite large. Impairment reflects the reduction of future economic benefits or service potentials itemized in the asset. The assets owned by public sector entities bring economic benefits or are used for delivery of the free-of-charge services. Consequently, they are classified as cash-generating and non-cash-generating assets. IPSAS 21 - Impairment of non-cash-generating assets, and IPSAS 26 - Impairment of cash-generating assets, have been designed considering this specificity.  When measuring impairment of assets, it is important to select the relevant methods. For measurement of the impaired Non-Cash-Generating Assets, IPSAS 21 recommends three methods: Depreciated Replacement Cost Approach, Restoration Cost Approach, and  Service Units Approach. Impairment of Value in Use of Cash-Generating Assets (according to IPSAS 26) is measured by discounted value of the money sources to be received in future. Value in use of the cash-generating asserts (as per IPSAS 26) is measured by the discounted value of the money sources to be received in the future. The article provides classification of the assets in the public sector  as non-cash-generating assets and cash-generating assets and, deals also with the factors which should be considered when evaluating  impairment of assets. An essence of impairment of the non-financial assets and the methods of measurement thereof evaluation are formulated according to IPSAS 21 and IPSAS 26. The main emphasis is put on different methods of measurement of the value in use of the impaired Cash-Generating Assets and Non-Cash-Generation Assets and the methods of their selection. The traditional and the expected cash flow approaches for calculation of the discounted value are reviewed. The article also discusses the issues of recognition of impairment loss and its reflection in the financial reporting. The article concludes that despite a functional purpose of the impaired asset, whichever method is used for measuring the asset, presentation of realistic information regarding the value of the assets should be ensured in the financial reporting. In the theoretical development of the issue, the methods of scientific abstraction, analysis and synthesis were used. The research was carried out with a systemic approach. The research process uses international standards of accounting, theoretical researches and publications of Georgian and foreign scientists.

Keywords: Non-cash-generating assets, cash-generating assets, recoverable value, recoverable service amount, value in use.

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Authors: Ola A. Nassr, Ali M. Abd Alridha, Rua A. Naser, Rasha S. Abbas

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Background: Excessive and inappropriate use of antimicrobial agents among hospitalized patients remains an important patient safety and public health issue worldwide. Not only does this behavior incur unnecessary cost but it is also associated with increased morbidity and mortality. The objective of this study is to obtain an insight into the prescribing patterns of antibiotics in surgical and medical wards, to help identify a scope for improvement in service delivery. Method: A simple point prevalence survey included a convenience sample of 200 patients admitted to medical and surgical wards in a government teaching hospital in Baghdad between October 2017 and April 2018. Data were collected by a trained pharmacy intern using a standardized form. Patient’s demographics and details of the prescribed antibiotics, including dose, frequency of dosing and route of administration, were reported. Patients were included if they had been admitted at least 24 hours before the survey. Patients under 18 years of age, having a diagnosis of cancer or shock, or being admitted to the intensive care unit, were excluded. Data were checked and entered by the authors into Excel and were subjected to frequency analysis, which was carried out on anonymized data to protect patient confidentiality. Results: Overall, 88.5% of patients (n=177) received 293 antibiotics during their hospital admission, with a small variation between wards (80%-97%). The average number of antibiotics prescribed per patient was 1.65, ranging from 1.3 for medical patients to 1.95 for surgical patients. Parenteral third-generation cephalosporins were the most commonly prescribed at a rate of 54.3% (n=159) followed by nitroimidazole 29.4% (n=86), quinolones 7.5% (n=22) and macrolides 4.4% (n=13), while carbapenems and aminoglycosides were the least prescribed together accounting for only 4.4% (n=13). The intravenous route was the most common route of administration, used for 96.6% of patients (n=171). Indications were reported in only 63.8% of cases. Culture to identify pathogenic organisms was employed in only 0.5% of cases. Conclusion: Broad-spectrum antibiotics are prescribed at an alarming rate. This practice may provoke antibiotic resistance and adversely affect the patient outcome. Implementation of an antibiotic stewardship program is warranted to enhance the efficacy, safety and cost-effectiveness of antimicrobial agents.

Keywords: Acute care, antibiotic misuse, Iraq, prescribing.

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Authors: Arnisa Lushaj, Arvjen Lushaj, Sunitha N. Seenappa, Georgia Butina-Watson, Bashkim Lushaj, Vera Malsia, Dodë Doçi, Mercedes Hunt, Ervin Buçpapaj

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Tourism and coastal lines are the business sectors since centuries especially in the European Nations and Albania is one such spots. However, in recent decades tourism is experienced as vulnerability of the surrounding ecological conditions of air, soil, water, land and the communities that are dependant and sharing the ecosystem among flora and fauna. Experts opine that apart from the maintenance of near-originality of ecological biodiversity the tourism rather known as ecotourism an indigenous socio-cultural maintenance of indigenous/traditional knowledge of the local people must be well cared in order to sustain on sustainable grounds. As a general tendency, growth of tourism has been affected by the deterioration in the economic conditions on one aspect and unsustainable ecological areas affected since human interventions earlier to this has negative impact on futuristic tourist spots. However, tourism in Albania as of now is 11% of GDP and coastal regions accounting to 2-4%. An amicable Mediterranean climate with 300 sunny days similar parameters of Greece and Spain throws up sustainable ecotourism in future decades provided public services namely, transportation, road safety, lodging, food availability, recreational regiments, banking accessibility are as per the World Tourism Organizations- protocols. Thus as of Albanian situation, classification of ecotourism activities to safe-guard the localities with its maintenance of ecological land, water and climate has become a paramount importance with a wanting and satisfactory options through harnessing human energy for profit and fitness of ecological flora and fauna. A check on anthropogenic wastes and their safer utilizations inclusive of agricultural and industrial operations in line with Lalzi Bay Coastal Line are of utmost importance for the reason that the Adriatic Sea Coast is the one long stretch of Albanian Lifeline. The present work is based on the methodology of the sustainable management of the same issue.

Keywords: Albania, ecotourism, Lalzi Bay, sustainability.

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Authors: Albert Albers, Pablo Enrique Leslabay

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The Institute of Product Development is dealing with the development, design and dimensioning of micro components and systems as a member of the Collaborative Research Centre 499 “Design, Production and Quality Assurance of Molded micro components made of Metallic and Ceramic Materials". Because of technological restrictions in the miniaturization of conventional manufacturing techniques, shape and material deviations cannot be scaled down in the same proportion as the micro parts, rendering components with relatively wide tolerance fields. Systems that include such components should be designed with this particularity in mind, often requiring large clearance. On the end, the output of such systems results variable and prone to dynamical instability. To save production time and resources, every study of these effects should happen early in the product development process and base on computer simulation to avoid costly prototypes. A suitable method is proposed here and exemplary applied to a micro technology demonstrator developed by the CRC499. It consists of a one stage planetary gear train in a sun-planet-ring configuration, with input through the sun gear and output through the carrier. The simulation procedure relies on ordinary Multi Body Simulation methods and subsequently adds other techniques to further investigate details of the system-s behavior and to predict its response. The selection of the relevant parameters and output functions followed the engineering standards for regular sized gear trains. The first step is to quantify the variability and to reveal the most critical points of the system, performed through a whole-mechanism Sensitivity Analysis. Due to the lack of previous knowledge about the system-s behavior, different DOE methods involving small and large amount of experiments were selected to perform the SA. In this particular case the parameter space can be divided into two well defined groups, one of them containing the gear-s profile information and the other the components- spatial location. This has been exploited to explore the different DOE techniques more promptly. A reduced set of parameters is derived for further investigation and to feed the final optimization process, whether as optimization parameters or as external perturbation collective. The 10 most relevant perturbation factors and 4 to 6 prospective variable parameters are considered in a new, simplified model. All of the parameters are affected by the mentioned production variability. The objective functions of interest are based on scalar output-s variability measures, so the problem becomes an optimization under robustness and reliability constrains. The study shows an initial step on the development path of a method to design and optimize complex micro mechanisms composed of wide tolerated elements accounting for the robustness and reliability of the systems- output.

Keywords: Micro molded components, Optimization, Robustness und Reliability, Simulation

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Authors: Natalia Podkhodova, Olga Sheremeteva, Mariia Soldaeva

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Creating favourable conditions for students’ comprehension of mathematical content is one of the primary problems in teaching mathematics in secondary school. The fact of comprehension includes the ability to build a working situational model and thus becomes an important means of solving mathematical problems. This paper describes a holistic approach to teaching mathematics designed to address the primary challenges of such teaching; specifically, the challenge of students’ comprehension. Essentially, this approach consists of (1) establishing links between the attributes of the notion: the sense, the meaning, and the term; (2) taking into account the components of student’s subjective experience—value-based emotions, contextual, procedural and communicative—during the educational process; (3) linking together different ways to present mathematical information; (4) identifying and leveraging the relationships between real, perceptual and conceptual (scientific) mathematical spaces by applying real-life situational modelling. The article describes approaches to the practical use of these foundational concepts. Identifying how proposed methods and techniques influence understanding of material used in teaching mathematics was the primary goal. The study included an experiment in which 256 secondary school students took part: 142 in the study group and 114 in the control group. All students in these groups had similar levels of achievement in math and studied math under the same curriculum. In the course of the experiment, comprehension of two topics — “Derivative” and “Trigonometric functions”—was evaluated. Control group participants were taught using traditional methods. Students in the study group were taught using the holistic method: under teacher’s guidance, they carried out assignments designed to establish linkages between notion’s characteristics, to convert information from one mode of presentation to another, as well as assignments that required the ability to operate with all modes of presentation. Identification, accounting for and transformation of subjective experience were associated with methods of stimulating the emotional value component of the studied mathematical content (discussions of lesson titles, assignments aimed to create study dominants, performing theme-related physical exercise ...) The use of techniques that forms inter-subject notions based on linkages between, perceptual real and mathematical conceptual spaces proved to be of special interest to the students. Results of the experiment were analysed by presenting students in each of the groups with a final test in each of the studied topics. The test included assignments that required building real situational models. Statistical analysis was used to aggregate test results. Pierson criterion x2 was used to reveal statistics significance of results (pass-fail the modelling test). Significant difference of results was revealed (p < 0.001), which allowed to conclude that students in the study group showed better comprehension of mathematical information than those in the control group. The total number of completed assignments of each student was analysed as well, with average results calculated for each group. Statistical significance of result differences against the quantitative criterion (number of completed assignments) was determined using Student’s t-test, which showed that students in the study group completed significantly more assignments than those in the control group (p = 0.0001). Authors thus come to the conclusion that suggested increase in the level of comprehension of study material took place as a result of applying implemented methods and techniques.

Keywords: Comprehension of mathematical content, holistic approach to teaching mathematics in secondary school, subjective experience, technology of the formation of inter-subject notions.

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