Fraud detection using fraud triangle risk factors

The objective of this study is to identify the financial statement fraud factors and rank the relative importance. First, this study reviews the previous studies to identify the possible fraud indicators. Expert questionnaires are distributed next. After questionnaires are collected, Lawshe’s approach is employed to eliminate these factors whose CVR (content validity ratio) values do not meet the criteria. Further, the remaining 32 factors are reviewed by experts to be the measurements suitable for the assessment of fraud detection. The Analytic Hierarchy Process (AHP) is utilized to determine the relative weights of the individual items. The result of AHP shows that the most important dimension is Pressure/Incentive and the least one is Attitude/rationalization. In addition, the top five important measurements are “Poor performance”, “The need for external financing”, “Financial distress”, “Insufficient board oversight”, and “Competition or market saturation”. The result provides a significant advantage to auditors and managers in enhancing the efficiency of fraud detection and critical evaluation.     

Competition in wearable device market: the effect of network externality and product compatibility

The rapid growth in consumer adoption of wearable devices has garnered the attention of both practitioners and academia. Competition in the wearable device market is both substantial and complicated. In this study, we investigate the impact of network externality on wearable device competition in a two-dimensional product differentiation model. We consider a market that has a broad array of products (horizontal differentiation) and various quality levels (vertical differentiation). We study two types of network externalities according to the product compatibility in two types of market structures. Our model indicates that firm profits are decreased by network externalities in horizontal dominance. Network externality also increases (decreases) the higher-quality (lower-quality) firm’s profit in vertical dominance. Moreover, firms should ensure that their products are incompatible with those of rivals when network externality is large, and they should release compatible products when network externality is small in horizontal dominance. Firms should always ensure that their products are compatible with those of competitors in vertical dominance.     

Nonlinear dynamic responses of electrostatically actuated microcantilevers containing internal fluid flow

A nonlinear theoretical model for electrostatically actuated microcantilevers containing internal fluid flow is developed in the present study, which takes into account the geometric and electrostatic nonlinearities. A four-degree-of-freedom and eight-dimensional analytical modeling is presented for investigating the stability mechanism and nonlinear dynamic responses near and away from the instability boundaries of the fluid-loaded cantilevered microbeam system. Firstly, the reliability of the theoretical model is examined by comparing the present results with previous experimental and numerical results. It is found that, with the increase in flow velocity, flutter instability, pull-in instability and the combination of both can occur in this dynamical system. It is also found that the instability boundary depends on the initial conditions significantly when the internal fluid is at low flow rate. Nextly, the phase portraits and time histories of the microbeam’s oscillations and bifurcation diagrams are established to show the existence of periodic, chaotic divergence and transient periodic-like motions.     

基于概率的无监督缺陷预测方法

软件缺陷预测能够提高软件开发和测试的效率,保障软件质量。无监督缺陷预测方法具有不需要标签数据的特点,从而能够快速应用于工程实践中。提出了基于概率的无监督缺陷预测方法—PCLA,将度量元值与阈值的差值映射为概率,使用概率评估类存在缺陷的可能性,然后再通过聚类和标记来完成缺陷预测,以解决现有无监督方法直接根据阈值判断时对阈值比较敏感而引起的信息丢失问题。将PCLA方法应用在NetGen和Relink两组数据集,共7个软件项目上,实验结果表明PCLA方法在查全率、查准率、F-measure上相对现有无监督方法分别平均提升4.1%、2.52%、3.14%。     

Use of a Modified UTAUT Model to Investigate the Perspectives of Internet Access Device Users

This study integrates perceived enjoyment and cyberloafing with the unified theory of acceptance and use of technology (UTAUT) and uses a modified UTAUT model to investigate the behavioral intention and user behavior of access internet device users. The research results show that perceived enjoyment can be used as the antecedence variable of performance expectancy (PE) and effort expectancy (EE). In addition, PE, EE, and social influence will all lead to the occurrence of cyberloafing behavior and increased internet browsing time; however, the hypothesis of the moderator is not fully supported. The results can be provided as reference for subsequent researchers to re-modify the model.     

RT-Thread的SPI总线驱动结构分析 、移植及应用

介绍了串行外设接口SPI的通信原理,对RT Thread操作系统下的SPI总线驱动结构进行了详细的研究与分析.以STM32F407ZG对W25Q64的读写为例,介绍了硬件SPI总线驱动的移植步骤,并详细介绍了SPI应用程序设计及技术实施细节.最后通过实验,对SPI驱动移植及程序设计的可行性及有效性进行验证,实验结果表明,RT Thread操作系统下的SPI总线驱动结构设计合理,移植方便且应用程序设计简单,本文所介绍的移植与应用方法可行有效.     

军事铁路运输风灾防护系统模块设计

风灾防护系统对于保障军交运输安全具有重要意义。本文针对风灾防护系统应用的不足,开展了需求分析,进行了工作模块设计,并提出了预警模式判别方法和防护措施的设计。该系统的逻辑步骤和模块设计符合强风条件下行车安全多因素决定性的客观特征,其具有成本优势。     

直接选择排序可视化设计与实现

针对学生在学习数据结构抽象的排序算法时难以理解的问题,采用目前应用最多的java面向对象开发语言,并使用MYECLIPS集成开发环境进行开发,实现了直接选择排序的可视化。形象、清晰、直观地展现了排序的动态过程,可以很好地激发学生的学习兴趣,提高教学成果。     

基于PLC的啤酒发酵智能温度控制系统

介绍了基于PLC的温度控制系统的设计方案。采用PLC及其多种扩展模块,优化系统结构。采用人机界面,实时监测现场温度变化。采用PID温度控制算法,提高温度的控制精度。实践证明,该系统稳定可靠,控制精度高,适应性强。     

不同大气校正方法对中小湖泊蓝藻遥感动态监测的影响

环境小卫星可实现中小湖泊蓝藻动态监测,但不同大气校正方法对于相同影像的处理结果有很大差异。研究利用多种大气校正方法对环境小卫星影像进行辐射校正处理,利用多个感兴趣区的全局和局部特征以及多个统计量对处理结果进行分析,比较其在蓝藻动态监测中的作用。基于多光谱植被指数计算蓝藻生物量的思路,分析了影像经不同大气校正算法处理后,其归一化植被指数的差异性来源及其对蓝藻生物量计算结果的影响。结果表明:蓝藻动态监测的定量描述会因大气校正算法不同而不一致,进而对几种大气校正算法在蓝藻生物量监测和定量分析中所产生的不确定性进行了比较分析,并对各算法的有效利用提出了建议。