scholarly journals Optimization of Classifier Performance at Local Operating Range: A Case Study in Fraud Detection

2005 ◽  
Vol 5 (3) ◽  
pp. 263-267
Author(s):  
Lae-Jeong Park ◽  
Jung-Ho Moon
Keyword(s):  
Fraud Detection ◽  
Operating Range ◽  
Classifier Performance

scholarly journals THE APPLICATION OF PROFESSIONAL SKEPTICISM IN FRAUD DETECTION (A Case Study at BPKP Representative of Central Java Province)

2018 ◽  
Vol 2 (2) ◽  
pp. 175
Author(s):  
Sarina Gabryela Aprilyanti Butar Butar
Keyword(s):  
Sampling Method ◽  
Supervisory Board ◽  
Fraud Detection ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
Self Confidence ◽  
Central Java ◽  
Functional Position ◽  
Central Java Province

The purpose of this research is to describe the application of professional skepticism on government internal auditors of the Financial and Development Supervisory Board (BPKP) Representative of Central Java Province in detecting fraud. The application of professional skepticism will be understood based on the characters of attitude, as stated by Hurtt (2010), consisting of questioning mind, suspension on judgment, search for knowledge, interpersonal understanding, self-confidence, and selfdetermination.This research is conducted using qualitative approach and refers to theoretical proposition. The data was collected by interviewing forensic auditors at each of functional position. The interviewees were determined by using purposive sampling method. They were forensic auditors who had ever been sued for audit report. The result shows that the forensic auditors of BPKP Representative of Central Java have already had proper comprehension about professional skepticism in fraud detection. The forensic auditors of BPKP Representative of Central Java have also applied professional skepticism in detecting fraud.

scholarly journals Olympus Corporation Financial Statement Fraud Case Study: The Role That National Culture Plays On Detecting And Deterring Fraud

2014 ◽  
Vol 10 (2) ◽  
pp. 175-184 ◽  
Author(s):  
Anita R. Morgan ◽  
Cori Burnside
Keyword(s):  
Corporate Governance ◽  
National Culture ◽  
Corporate Culture ◽  
Fraud Detection ◽  
Financial Statement ◽  
Japanese Culture ◽  
Financial Statement Fraud ◽  
The Impact ◽  
Insight Into

Recent cases provide insight into the role that an unethical corporate culture plays in financial statement fraud. The case of financial statement fraud in Olympus Corporation, a Japanese firm, provides the opportunity to examine how national culture plays a role in corporate governance and fraud detection. This case study focuses on the impact of Japanese culture on the corporate culture of The Olympus Corporation, and how that corporate culture resulted in financial statement fraud.

Overcoming Turbocharger Limitations for Low BMEP Two-Stroke Large Bore Gas Engines: A Technical Analysis and Case Study

2019 ◽  
Author(s):  
Mohamed Toema ◽  
Paul Watts ◽  
Hans Mathews ◽  
Greg Beshouri
Keyword(s):  
Natural Gas ◽  
Fuel Efficiency ◽  
Large Population ◽  
Technical Analysis ◽  
Boost Pressure ◽  
Compressor Wheel ◽  
Operating Range ◽  
Brake Mean Effective Pressure ◽  
Wide Range

Abstract This paper reviews the unique challenges of implementing emissions upgrade on low Brake Mean Effective Pressure (BMEP) natural gas engines. A large population of the low BMEP gas engines are still utilized in natural gas compressor stations nationwide. Reducing NOx emissions of these engines requires leaner air-to-fuel ratio operation. The typical engine upgrade utilizing a “pure” turbocharged approach is a challenge for low BMEP engines due to poor overall efficiencies of turbochargers at relatively low pressure ratios needed. Previous papers have reported on the use of pure turbocharging and noted performance deficiencies. Other papers have dealt with turbocharging in series with the reciprocating scavenger. Neither approach proved successful, as the units either had a very limited turn down, or suffered fuel efficiency penalties that can no longer be tolerated, given today concerns for Green House Gas emissions. Current strict emission regulations and the need of pipeline companies to utilize their low BMEP engine fleet, necessitates revisiting of the low BMEP upgrade challenge. One of the main merits of these low BMEP units is the operation flexibility. They provide pipeline companies the ability to accommodate wide range of gas demand. This paper first offers a thermodynamic analysis to demonstrate that the exhaust energy of the low BMEP engine is not sufficient to properly match the required compression energy of the turbocharger compressor wheel for a broad operating range. This means the required boost pressure can’t be achieved with a self-sustaining Turbo across a “normal” operating range. The paper then offers a technical analysis of the various viable options to upgrade low BMEP engines. Using a Cooper GMV-TF, a very common engine type in this class as a benchmark, several options are investigated, starting from a series turbocharging with the exiting on engine blower/piston scavenger to supercharging with electrical motor driven blower. It also investigates the option of using an external gas burner in the exhaust stream. The paper closes with a successful case study using electric driven blower in two different compressor station sites.

scholarly journals Analysis of Fault-Tolerant Operation Capabilities of an Isolated Bidirectional Current-Source DC–DC Converter

Energies ◽  
2019 ◽  
Vol 12 (16) ◽  
pp. 3203
Author(s):  
Andrei Blinov ◽  
Roman Kosenko ◽  
Andrii Chub ◽  
Volodymyr Ivakhno
Keyword(s):  
Failure Modes ◽  
Fault Tolerant ◽  
Short Circuit ◽  
Current Source ◽  
Industrial Applications ◽  
Operating Range ◽  
And Performance ◽  
Multi Mode ◽  
Short Circuit Condition

Reliable and predictable operation of power electronics is of increasing importance due to continuously growing penetration of such systems in industrial applications. This article focuses on the fault-tolerant operation of the bidirectional secondary-modulated current-source DC–DC converter. The study analyzes possible topology reconfigurations in case an open- or short-circuit condition occurs in one of the semiconductor devices. In addition, multi-mode operation based on topology-morphing is evaluated to extend the operating range of the case study topology. The influence of post-failure modes on the functionality and performance is analyzed with a 300 W converter prototype. It is demonstrated that failure of one transistor in the current-source side can be mitigated without dramatic loss in the efficiency at maximum power, while preserving bidirectional operation capability.

Sign in / Sign up

Export Citation Format

Share Document