scholarly journals The Fraud Tree and its Investigation in Audit

Ekonomika ◽  
2009 ◽  
Vol 85 ◽  
pp. 90-101
Author(s):  
Jonas Mackevičius ◽  
Laimutė Kazlauskienė
Keyword(s):  
Tax Evasion ◽  
State Of The Art ◽  
Financial Statements ◽  
Research Literature ◽  
Related Research ◽  
After Effects ◽  
The World ◽  
Asset Misappropriation ◽  
Formation Conditions ◽  
Principal Actions

The purpose of the present research paper is to introduce a new structure of the Fraud Tree and to suggest certain audit procedures possibly employed in examining its branches. For the purpose of the present paper the authors thereof have referred to the analysis of related research literature, also applied the information comparison and generalization methods. Fraud is being committed in every part of the world, and in every sphere of human activities. Often fraud leads to financial nightmare and collapse of major international corporations which cause spill-off after-effects not only upon corporations and their employees, but also upon other related businesses and organizations, governments and societies. In view of globalization of economy, increasingly dynamic and competitive business fraud has changed in character though has not downscaled in its scope. Today fraudsters elaborate their attempts making use of the most state-of-the-art science achievements and innovative technologies. This largely facilitates the growth of the “Fraud Tree” with its new branches ever springing up. The present article represents an attempt to investigate individual fraud cases and the groups of persons committing this kind of crime. A new concept of “Fraud Tree” has been introduced with the following basic branches: i) material misstatements in financial statements; ii) asset misappropriation; iii) corruption; iv) tax evasion; and v) others. Every branch on the Fraud Tree has several sub-branches, and significant efforts should be devoted in the course of audit to examine the scope, formation conditions of each such sub-branch. The present paper includes guidelines for the principal actions and procedures to be followed by an auditor in view of the risks related to misstatements in financial statements, asset misappropriation, corruption and tax evasion.

PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI PENGGELAPAN PAJAK (STUDI PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS WIJAYA KUSUMA SURABAYA)

2019 ◽  
Vol 4 (1) ◽  
pp. 37-54
Author(s):  
James Tumewu ◽  
Wiwin Wahyuni
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Tax Evasion ◽  
Financial Statements ◽  
Research Data ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Economics Faculty ◽  
Taxation System

Tax evasion is a tax deductible scheme that is owed by violating the provisions of taxation (illegal). Tax evasion is usually done by the company by making false invoices, not recording some sales, or preparing fake financial statements, but the practice of tax evasion like this is often caught, thus the mode of tax evasion is now changing. Perception is the response of something or is the process of knowing some things through the senses. This research is interested to prove the perception of the students of economics faculty regarding the tax evasion, where these students have received taxation class and practice. This study uses questionnaires to obtain students perception data, and use purposive sampling in obtaining sample research. Data analysis technique used is multiple-linear regression. The result of research shows that only discrimination variables affect the tax evasion based on the perception of the students of economics faculty, while the variables of justice, taxation system and understanding of taxation do not affect tax evasion based on the perception of the students of Economics Faculty, Wijaya Kusuma Surabaya University.

scholarly journals D-Penicillamine: The State of the Art in Humans and in Dogs from a Pharmacological and Regulatory Perspective

Antibiotics ◽  
2021 ◽  
Vol 10 (6) ◽  
pp. 648
Author(s):  
Michela Pugliese ◽  
Vito Biondi ◽  
Enrico Gugliandolo ◽  
Patrizia Licata ◽  
Alessio Filippo Peritore ◽  
...  
Keyword(s):  
Veterinary Medicine ◽  
State Of The Art ◽  
European Medicines Agency ◽  
Therapeutic Goals ◽  
First Choice ◽  
Regulatory Perspective ◽  
The World ◽  
United States Food ◽  
States Food ◽  
Food And Drugs Administration

Chelant agents are the mainstay of treatment in copper-associated hepatitis in humans, where D-penicillamine is the chelant agent of first choice. In veterinary medicine, the use of D-penicillamine has increased with the recent recognition of copper-associated hepatopathies that occur in several breeds of dogs. Although the different regulatory authorities in the world (United States Food and Drugs Administration—U.S. FDA, European Medicines Agency—EMEA, etc.) do not approve D-penicillamine for use in dogs, it has been used to treat copper-associated hepatitis in dogs since the 1970s, and is prescribed legally by veterinarians as an extra-label drug to treat this disease and alleviate suffering. The present study aims to: (a) address the pharmacological features; (b) outline the clinical scenario underlying the increased interest in D-penicillamine by overviewing the evolution of its main therapeutic goals in humans and dogs; and finally, (c) provide a discussion on its use and prescription in veterinary medicine from a regulatory perspective.

scholarly journals Multi-Task Learning Using Task Dependencies for Face Attributes Prediction

2019 ◽  
Vol 9 (12) ◽  
pp. 2535
Author(s):  
Di Fan ◽  
Hyunwoo Kim ◽  
Jummo Kim ◽  
Yunhui Liu ◽  
Qiang Huang
Keyword(s):  
Human Computer Interaction ◽  
Video Surveillance ◽  
State Of The Art ◽  
Learning Task ◽  
Face Verification ◽  
Task Learning ◽  
The World ◽  
In The Wild ◽  
And Gender ◽  
Learning Architectures

Face attributes prediction has an increasing amount of applications in human–computer interaction, face verification and video surveillance. Various studies show that dependencies exist in face attributes. Multi-task learning architecture can build a synergy among the correlated tasks by parameter sharing in the shared layers. However, the dependencies between the tasks have been ignored in the task-specific layers of most multi-task learning architectures. Thus, how to further boost the performance of individual tasks by using task dependencies among face attributes is quite challenging. In this paper, we propose a multi-task learning using task dependencies architecture for face attributes prediction and evaluate the performance with the tasks of smile and gender prediction. The designed attention modules in task-specific layers of our proposed architecture are used for learning task-dependent disentangled representations. The experimental results demonstrate the effectiveness of our proposed network by comparing with the traditional multi-task learning architecture and the state-of-the-art methods on Faces of the world (FotW) and Labeled faces in the wild-a (LFWA) datasets.

Rose Fitzgerald Kennedy bridge over the River Barrow. Design and Construction of a long span extrados bridge

2021 ◽  
Author(s):  
Marcos Sanchez Sanchez ◽  
John Iliff
Keyword(s):  
State Of The Art ◽  
Single Plane ◽  
Robust Approach ◽  
Analysis Techniques ◽  
Long Span ◽  
The World ◽  
Art Analysis ◽  
Concrete Deck ◽  
Design And Construction

<p>This paper describes the key elements from early planning to completion of a new bridge over the River Barrow which is part of the New Ross bypass in the south of Ireland. The structure has a total length of 887m, with a span arrangement of 36-45-95-230-230-95-70-50-36m. The two central twin spans are the longest of its kind in the world (extrados with a full concrete deck). The bridge carries a dual carriageway with a cable arrangement consisting of a single plane of cables located in the central axis of the deck. The design and construction focused in providing a structure with long term durability, resilience, and a robust approach to design scenarios using the Eurocodes and state of the art analysis techniques, including extreme events such as fire and ship impact<i>.</i></p>

Sir Charles Parsons and Electrical Power Generation—a Turbine Designer's Perspective

1994 ◽  
Vol 208 (3) ◽  
pp. 159-176 ◽  
Author(s):  
J R Bolter
Keyword(s):  
Power Generation ◽  
Steam Turbine ◽  
Gas Turbine ◽  
Electrical Power Generation ◽  
Analytical Methods ◽  
State Of The Art ◽  
Electrical Power ◽  
Turbine Generator ◽  
Current State ◽  
The World

Sir Charles Parsons died some three years after the author was born. In this paper the author looks back at the pioneering work of Parsons in the field of power generation. It shows how he was able to increase output of the steam turbine generator from 7.5 kW in 1884 to 50000 kW in 1930 while increasing efficiency from 1.6 to 36 per cent, and relates these achievements to the current state of the art. Blading design, rotor construction and other aspects of turbine engineering are considered. The conclusion is that Parsons and his associates charted the course which manufacturers and utilities throughout the world have continued to follow, although increasingly sophisticated design and analytical methods have succeeded the intuitive approach of Parsons. His constant search for improved efficiency was and is highly relevant to today's concern for the environment. Finally, although it did not become a practical proposition in his lifetime, the paper reviews Parsons' vision of, and continuing interest in, the gas turbine, first mentioned in his 1884 patents.

scholarly journals Turbulence and Flow–Sediment Interactions in Open-Channel Flows

Water ◽  
2020 ◽  
Vol 12 (11) ◽  
pp. 3169
Author(s):  
Roberto Gaudio
Keyword(s):  
Open Channel ◽  
Field Experiments ◽  
State Of The Art ◽  
Channel Flows ◽  
Special Issue ◽  
Panoramic View ◽  
Open Channel Flows ◽  
River Hydraulics ◽  
The World ◽  
Computing Skills

The main focus of this Special Issue of Water is the state-of-the-art and recent research on turbulence and flow–sediment interactions in open-channel flows. Our knowledge of river hydraulics is becoming deeper and deeper, thanks to both laboratory/field experiments related to the characteristics of turbulence and their link to the erosion, transport, deposition, and local scouring phenomena. Collaboration among engineers, physicists, and other experts is increasing and furnishing new inter/multidisciplinary perspectives to the research in river hydraulics and fluid mechanics. At the same time, the development of both sophisticated laboratory instrumentation and computing skills is giving rise to excellent experimental–numerical comparative studies. Thus, this Special Issue, with ten papers by researchers from many institutions around the world, aims at offering a modern panoramic view on all the above aspects to the vast audience of river researchers.

scholarly journals Meta-Transfer Learning Driven Tensor-Shot Detector for the Autonomous Localization and Recognition of Concealed Baggage Threats

Sensors ◽  
2020 ◽  
Vol 20 (22) ◽  
pp. 6450
Author(s):  
Taimur Hassan ◽  
Muhammad Shafay ◽  
Samet Akçay ◽  
Salman Khan ◽  
Mohammed Bennamoun ◽  
...  
Keyword(s):  
Transfer Learning ◽  
State Of The Art ◽  
Autonomous Systems ◽  
Aviation Security ◽  
Dual Energy ◽  
Average Precision ◽  
X Ray ◽  
Shot Classification ◽  
Object Proposals ◽  
The World

Screening baggage against potential threats has become one of the prime aviation security concerns all over the world, where manual detection of prohibited items is a time-consuming and hectic process. Many researchers have developed autonomous systems to recognize baggage threats using security X-ray scans. However, all of these frameworks are vulnerable against screening cluttered and concealed contraband items. Furthermore, to the best of our knowledge, no framework possesses the capacity to recognize baggage threats across multiple scanner specifications without an explicit retraining process. To overcome this, we present a novel meta-transfer learning-driven tensor-shot detector that decomposes the candidate scan into dual-energy tensors and employs a meta-one-shot classification backbone to recognize and localize the cluttered baggage threats. In addition, the proposed detection framework can be well-generalized to multiple scanner specifications due to its capacity to generate object proposals from the unified tensor maps rather than diversified raw scans. We have rigorously evaluated the proposed tensor-shot detector on the publicly available SIXray and GDXray datasets (containing a cumulative of 1,067,381 grayscale and colored baggage X-ray scans). On the SIXray dataset, the proposed framework achieved a mean average precision (mAP) of 0.6457, and on the GDXray dataset, it achieved the precision and F1 score of 0.9441 and 0.9598, respectively. Furthermore, it outperforms state-of-the-art frameworks by 8.03% in terms of mAP, 1.49% in terms of precision, and 0.573% in terms of F1 on the SIXray and GDXray dataset, respectively.

scholarly journals Hubungan antara Religiusitas dan Machiavellian dengan Tax Evasion: Riset Berdasarkan Perspektif Gender

Telaah Bisnis ◽  
2018 ◽  
Vol 18 (1) ◽  
Author(s):  
Dekeng Setyo Budiarto ◽  
. Yennisa ◽  
Fitri Nurmalisa
Keyword(s):  
Significant Influence ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Private University ◽  
The World ◽  
The Government ◽  
Special Region

Abstract Tax compliance has long been an issue for governments throughout the world and there is a large and rich research literatur in this field. This study examines the influence religiosity,and machiavellian on the tax evasion based from gender. The sample of this study are 202 account­ing students from 8 private university of Special Region of Yogyakarta. The results of the study prove that religiosity has significant influence on tax evasion, while machiavellian has no sig­nificant influence on tax evasion. Moreover, there is significant different on tax evasion based from gender. The results are expected for the government to designing policies to prevent tax evasion.

scholarly journals Improving Lidar Windshear Detection Efficiency by Removal of “Gentle Ramps”

Atmosphere ◽  
2021 ◽  
Vol 12 (11) ◽  
pp. 1539
Author(s):  
Kai Kwong Hon ◽  
Pak Wai Chan
Keyword(s):  
Detection Efficiency ◽  
State Of The Art ◽  
Detection Algorithm ◽  
Doppler Lidar ◽  
Hit Rate ◽  
Glide Path ◽  
The World ◽  
Alerting System ◽  
The Difference ◽  
Hong Kong International Airport

The Doppler Lidar windshear alerting system at the Hong Kong International Airport (HKIA), the first of its kind in the world, has been in operation since 2006. This paper reports on an enhancement to the automatic windshear detection algorithm at HKIA, which aims at filtering out alerts associated with smoother headwind changes spread over longer distances along the aircraft glide path (called “gentle ramps”) which may nonetheless exceed the well-established alerting threshold. Real-time statistics are examined over a 46-month study period between March 2016 and December 2019, covering a total of 2,017,440 min and over 1500 quality-controlled pilot reports of windshear (PIREP). The “gentle ramp removal” (GRR) function is able to effectively cut down the alert duration over the 5 major runway corridors, inclusive of both landing and take-off, which together account for over 98% of the PIREP received at HKIA during the study period. In all 5 runway corridors this is achieved with a proportionately smaller decrease—even with no changes in 2 cases—in the hit rate, highlighting the efficiency of the GRR function. The difference in statistical behaviour across the runway corridors also echo literature findings about the differences in length scale of wind disturbances at different locations within HKIA. This study serves as a unique documentation of the state-of-the-art in operational Lidar windshear detection and can provide useful reference to airports and aviation meteorologists around the world.

scholarly journals "A survey on the most important internet of things technologies "

2019 ◽  
Vol 6 (2) ◽  
pp. 1-12
Author(s):  
Gesoon j.k Al-Abass ◽  
Huda R. ALkifaey
Keyword(s):  
Cloud Computing ◽  
Internet Of Things ◽  
Recent Work ◽  
State Of The Art ◽  
Long Term Evolution ◽  
Network Layers ◽  
Term Evolution ◽  
Domain Importance ◽  
The World

"Internet of things (IoT) domain targets human with smart resolutions through the connection of “M2M” in all over the world, effectively. It was difficult to ignore domain importance field of IoT with the new deployment of applications such as smartphone in recent days. The most important layer in architecture of IoT is network layer, because of various systems (perform of cloud computing, switching, hub, gateway, so on), different technologies of connection (Long-Term Evolution (LTE), WIFI, Bluetooth, etc.) gathered in layer. Network layers should transfer the information from or to various applications/objects, via gateways/interfaces between networks that are heterogeneous, therefore utilizing different connection technologies, protocols. Recent work highlighted IoT technologies state-of-the-art utilized in architectures of IoT, some variations among them in addition to the applications of them in life."

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