The Structure of State Auditor Functions in the Fight Against Corruption

In this study, we examine the structure of the state auditor or equivalent function to determine the relationship with federal corruption convictions. Specifically, we explore whether differences in the responsibilities for (1) financial statement audits of state or local governments (i.e., state audit function vs. private-sector auditor) and (2) fraud investigations through whistleblower programs within states are associated with federal corruption prosecutions within the state. We find that states’ efforts in the fight against corruption appear to be more effective where state audit functions are responsible for both financial statement audits and fraud investigations. We interpret our results as support for deterrence benefits achievable through state auditor functions’ active involvement in financial statement audits and fraud investigations.

Examining a display-peeping prevention method that uses real-time UI part transparency linked to motion detection by video analysis

In recent years, the use of various information terminals such as smartphones and personal computers have become widespread, and situations where information terminals are used have become diverse. With increased opportunities to use information terminals outdoors and during travel, some users have been using peep-prevention filters, or software with an equivalent function, on their displays, in order to protect their privacy. However, such filters have problems with regards their effectiveness, ease of use, and the user being able recognize when they are vulnerable to peeping. Decrease in display visibility, unprotected angles, and the fact that it is difficult for users to notice when others are watching their screen, are some examples of such problems. Also, recently, many information terminals recently distributed have built-in cameras. In this paper, in order to solve the aforementioned problems, we propose to detect motion, video analyze , and transparentize part of the user interface (UI) in real time by using a laptop’s built-in camera. This method is enabled with low-load and can be applied to various terminals. Further, in order to verify the effectiveness of the method, we implemented a prototype, and carried out an evaluation experiment on experimental subjects. Results from the experiment confirmed that real-time UI transparentization is a very effective method for protecting privacy of information terminals.

Linearly equivalent S-boxes and the division property

Division property is a cryptanalysis method that proves to be very efficient on block ciphers. Computer-aided techniques such as MILP have been widely and successfully used to study various cryptanalysis techniques, and it especially led to many new results for the division property. Nonetheless, we claim that the previous techniques do not consider the full search space. We show that even if the previous techniques fail to find a distinguisher based on the division property over a given function, we can potentially find a relevant distinguisher over a linearly equivalent function. We show that the representation of the block cipher heavily influences the propagation of the division property, and exploiting this, we give an algorithm to efficiently search for such linear mappings. As a result, we exhibit a new distinguisher over 10 rounds of , while the previous best was over 9 rounds, and rule out such a distinguisher over more than 9 rounds of . We also give some insight about the construction of an S-box to strengthen a block cipher against our technique. We prove that using an S-box satisfying a certain criterion is optimal in term of resistance against classical division property. Accordingly, we exhibit stronger variants of and , improving the resistance against division property based distinguishers by 2 rounds.

Kesepadanan Fungsi Terjemahan Derivasi Tafā‘ala dalam Surah al-Baqarah

Most of the interpreters have difficulty in finding out the most accurate derivation of Arabic translation equivalent to the translated verb in Malay. This is because of failure to determine the function of translated derivation of the verb. This study is undertaken to examine the most accurate equivalent function of derivation word تـَفـَاعَـلَ (tafā‘ala) in surah al-Baqarah. The objective of this study was to examine how Malay Arabic translation can be translated correctly when the prefix ت (ta’) was added in front of a verb and insertion of ا (alif) was added after the first letter of the root word. Five research samples taken from surah al-Baqarah were studied by using contrastive analysis and content theory. The findings showed that the four samples interpreted according to the derivation translation function with the suffix تـَفـَاعَـلَ (tafā’ala) added, were translated correctly. While, the other sample was suggested with another translation. This study found all affixes of the samples meant المشاركة (al-mushārakah). In conclusion, translation is seen to be successful because it is translated correctly although there is little modification made with the aim of making the translation more natural in the context of the verse. ABSTRAK Ramai dalam kalangan penterjemah menghadapi kesukaran untuk mencari padanan terjemahan derivasi atau kata kerja berimbuhan Arab yang paling tepat ke dalam bahasa Melayu. Ini disebabkan kegagalan untuk menentukan fungsi terjemahan derivasi sesuatu kata kerja. Makalah ini memberikan tumpuan kepada fungsi terjemahan derivasi تـَفـَاعَـلَ (tafā’ala) yang sepadan dalam surah al-Baqarah. Objektif kajian ini dilakukan adalah untuk melihat sejauh mana penterjemahan Arab Melayu ini dapat dilakukan dengan baik terhadap kata akar yang dimasuki oleh kata imbuhan awalan ت (ta’) pada hadapan sesuatu kata kerja dan imbuhan sisipan ا (alif) selepas huruf pertama kata akarnya. Sebanyak lima sampel yang ditemui dalam surah al-Baqarah dikaji menggunakan analisis kontrastif dan teori konteks. Dapatan yang diperoleh menunjukkan bahawa empat sampel diterjemahkan mengikut padanan fungsi terjemahan derivasi تـَفـَاعَـلَ (tafā’ala) dengan baik. Manakala baki yang satu sampel lagi disertakan dengan cadangan terjemahan yang lain. Selain itu, dapatan juga menunjukkan bahawa kesemua fungsi kata imbuhan tersebut membawa maksud المشاركة (al-mushārakah). Kesimpulannya, penterjemahan dilihat berjaya kerana dilakukan dengan baik dan difahami, walau pun terdapat sedikit pengubahsuaian yang dilakukan bermatlamat menjadikan terjemahan lebih berbentuk natural sesuai dengan konteks ayat.

Equivalent Analytical Functions of Sums of Sigmoid like Transcendental Functions

There is no mathematical solution to adding up transcendental functions other than numerical process. This paper put forward analytical method to model the sum of sigmoid like functions with an equivalent function. The Brillouin and Langevin as well as the error function, the tanh, sigmoid and the tan-1 functions are investigated, their equivalent functions are calculated for four components and the error between the numerical (computer assisted) result and the equivalent function is tested for accuracy. The best modelling function, the most useful to include into mathematical operations, is pointed out finally, based on its performance and convenience. The paper intends to help people involved mostly in modelling hysteresis in Magnetism and other field of research in physics.

Part II Description of Interests, 7 Financing Devices Involving the Transfer or Retention of Title

This chapter discusses financing devices that, although performing an equivalent function to security interests, are not generally considered ‘security’ under English law. These devices fall into two main categories: those involving the retention and those involving the transfer of title. Such financing devices are often called ‘quasi-security’ interests, to acknowledge that their economic function, in ‘securing’ the performance of obligations, is the same as that of true ‘security’. The chapter also considers the characteristics that they normally display, dividing up the discussion by the nature of the collateral involved: goods, investment products, and receivables.

Part V Enforcement, 19 Enforcement of Financial Devices Involving The Transfer or Retention of Title

This chapter demonstrates how financing devices that involve either the retention or the transfer of title, although performing an equivalent function to security interests, are generally not considered ‘security’ under English law. Hence, the general characteristics that security interests display when they are enforced, in particular the obligation of the secured creditor to account for any surplus and the obligation of the debtor to make good any deficit, do not rise. The financing devices, being straightforward commercial contracts, are enforced according to their terms, without the application of any of those ‘security’ principles. However, in so far as these devices perform a security function, their express terms often reflect these ‘security’ characteristics, with the contract often providing for a financial adjustment so as to preclude the ‘secured creditor’ receiving a ‘windfall’ or suffering a ‘shortfall’.

Techno-Economic Optimization for Buildings’ Exterior Shading Programs

For multi-floor public buildings, exterior shading plays a more and more important role in architectural design. In this paper, a program at lowest investment costs on premise of equivalent function value is selected for projects with several alternative shading programs by using value engineering method and by conducting techno-economic comprehensive appraisals on aspects of shading, ventilation, cost, appearance and maintenance and some other factors.