Reviewerly/exHarmony huggingface dataset:
Detection of Financial Statement Frauds Using Beneish Model: Empirical Evidence from Listed Pharmaceutical Companies in Bangladesh

Financial statement fraud had the most significant financial impact on companies when compared to the other categories of occupational fraud as per ACFE Report to the Nations 2014. This study aims to determine the value of Beneish M-Score and to identify whether selected pharmaceutical companies were manipulating there earnings or not. Financial information of 14 pharmaceutical companies was collected from their annual reports of 2014-18. This study finds that pharmaceutical companies of Bangladesh are engaged in Earnings Manipulation and they are doing it on a continuous basis. The results of our study show a deteriorating financial condition of pharmaceutical industry which should make the auditors and regulators more cautious in detecting financial statement frauds.
Pendeteksian Kematangan Tanaman Jagung Berdasarkan Komposisi Warna Menggunakan Algoritma K-Nearest Neighbor

Corn is one of side dish in Indonesia. The utilization is also diverse and different at each level of maturity. In agriculture, the determination of maize maturity is usually done manually by visual observation and aspects of other agricultural sciences that have been mastered by farmers and from the experience they have gained. Manually observing can be different for each farmer, which will cause the products produced to be inconsistent due to visual limitations, fatigue and different perceptions of each observer. Corn maturity level consists of 4 levels and each level has different savings. For example, young corn is commonly used for vegetables, rather old corn is made roasted corn and dry corn for chicken feed. Because of these shortcomings, an application was made to classify the maturity of corn to get results more objectively. Farmers can find out the maturity level of corn from the image of corn taken by an Android smartphone. On the website, only the administrator has access to see and add training data. Input from the image is taken using an Android camera which is expected to be able to distinguish the maturity of corn. So from the process of testing accuracy 510 data training with the nearest neighbor value range of k 5-15 using k-Fold Cross Validation, the highest level of accuracy is 90.98% for the value of neighbor is k = 13.
V. PROPUESTA PEDAGÓGICA PARA EL TRABAJO POR PROYECTOS ESCOLARES

Given the advance of science and technology, it is essential that the new educational trends are framed within the context of interdisciplinary activities, which seek to satisfy the innate curiosity of the human being through school projects.
Intellectual property and transmedia informative products: A comparative, transnational legal analysis

Transmedia products are becoming a usual practice in media, and they incorporate both professional contributions and user-generated contents. From this point of view, we propose a legal, comparative and transnational approach to the legal implications of copyright laws to transmedia products. We focus on news items and informative products. Participative or citizen journalism, fan fictions, which appeared in several media, has developed the so called transmedia narratives, and the law necessarily faces some problems derived from their particularities. Since the international trend of copyright is rather aligned with a strong approach which presumes that authors should be remunerated, or receive any compensation, for the successive exploitations of their works, we explain which is the impact of copyright (and, in general terms, intellectual property) in the distribution of both moral and exploitation rights, and more specifically transformation rights and derivative works. The legal trends towards digital single market in Europe, copyright law reforms in the United States and the particular situation of the United Kingdom in this respect will be considered.
Personalised universalism in the age of algorithms

In this chapter, I address a complex relationship in linking the principles of universalism and personalisation as a tension of considerable importance in contemporary media use. The paradoxical as ...
پیاده سازی روش برنامه ریزی فازی-استوار در مسئله مکانیابی-مسیریابی و تخصیص شبکهی چندهدفهی دارو تحت عدم قطعیت

In this research, a supply chain network has been designed to address social and corrupt situations. To evaluate the model, a small dimensional example was first designed and the model was solved with 3 decision methods (utility function, comprehensive criteria, and Goal programming). To compare the results of target functions and the effective responses obtained from the two-objective model, we compared the efficiency response indicators (averages of the target functions, the number of efficient responses, the most exponential index, the gap index, the distance index from the ideal point and the computational time). The decision method is a comprehensive criterion for acquiring average indices of the first objective function, the distance indicator from the ideal point, and the computational time more efficient than other methods. The ideal planning method has also proved to be effective in obtaining average indices of the second objective function, the number of effective responses, the most exponential index, and the efficiency gap index. Finally, the utility function method has also been more efficient in obtaining the problem solving index in less time. Finally, for comparing and choosing the most efficient solving method from solvency solving methods from topsis, the method of the comprehensive method is the most efficient method among existing methods.
Data‐driven semantic indexing of digital assets documenting <scp>A</scp>merican football game action

Abstract This is a work‐in‐progress poster reporting on research investigating the item‐level semantic indexing of digital assets (i.e., images and video clips) that document action during American football games. Our data‐driven semantic indexing method is novel in that it is not based on the traditional asset‐by‐asset approach that results in the creation of individual metadata records for each asset; rather, our method inverts the traditional process by facilitating the organizing of each game on a play‐by‐play basis first by using play‐level statistical datasets for those games, and then “attaching” each digital asset to the appropriate play via an actual or simulated time‐based parameter. In this poster, we will report on the implementation of our MediaWiki/Wikibase instance, on key classes and properties from our data model, and we will provide a live demo of example SPARQL queries demonstrating the precision searches that are made possible by our data‐driven semantic indexing method.
A Study on the Policy Measures for the Activation of Restorative Policing

회복적 사법 이념의 세계적 확산 가운데, 우리나라에서도 범죄피해자 보호· 지원에 대한 관심과 더불어 회복적 사법에 대한 활발한 연구와 논의가 전개되고 있다. 일부 비판적 관점도 없지는 않지만 형사사건으로의 갈등이 심화된 이후 단계인 검찰·법원단계보다 사건발생 초기 경찰단계에서의 신속하고 적절한 회복적 개입을 통한 문제해결은 피해회복과 가해자의 재사회화에 더욱 효과적이라는 견해들이 있어 왔다. 그 동안 경찰이 수사구조상 사건종결권을 가지지 못하고 재량권 행사 역시극히 제한적인 가운데 피의자 중심의 형사업무를 통한 범죄통제에 관심을 두었기 때문에 회복적 사법이념을 통한 회복적 경찰활동은 우선적 정책으로 부각되기에는 기본적인 어려움이 있었다. 그러나 최근에 그 분위기가 확연히 전환된 것으로 보인다. 2016년 회복적 사법의 경찰단계에서의 구현방안에 관한용역연구를 시작으로 2019년 4월부터 회복적 경찰활동의 시범운영을 통하여상당한 실증적 효과성을 확인함으로써 향후 경찰의 주요 정책 패러다임 중 하나로 자리잡아 가고 있는 듯하다. 국제적으로 볼 때에도 영국 등 다수의 선진국에서 오래 전부터 회복적 사법이념과 실천에 기초한 다양한 경찰활동의 정책들이 전개되고 있다. 우리나라도최근 피해자전담경관 제도 등을 통하여 실제적으로 경찰이 피해자에 대한 보호·지원에 각별한 관심을 보이는 가운데, 한 걸음 더 나아가 회복적 경찰활동의 도입을 추진하는 중에 있다. 본 연구는 최근 경찰청이 수행한 회복적 경찰활동의 시범운영 등의 정책들을 분석·평가하고, 해외 주요국의 관련 분야 이념적용의 정책들을 검토한 후, 활성화를 위한 바람직한 정책 대안을 제시하고자 한다.Amid the global spread of restorative justice ideology, active research and discussion on restorative justice as well as interest in supporting and protecting crime victims are underway in Korea. There has been a view that solving problems through quick and appropriate recovery intervention at the initial stage of the police incident is more effective in recovering the damage and re-socializing the perpetrator than at the steps of prosecution and court stages, which are the stages after the criminal case intensified. In the meantime, since the police did not have the right to close the case due to the structure of the investigation and the exercise of discretion was extremely limited, it was difficult to make the restorative policing to be one of the main policies of Korean National Police Agency. But it seems that the recent atmosphere has changed dramatically. Starting with a study on the implementation plan at the police stage of the restorative policing in 2016, we may believe that it will become one of the main police paradigms in the future by verifying its substantial empirical effectiveness the pilot operation of restorative policing activities from April 2019. Internationally, in many developed countries, including the United Kingdom, the policies of various police activities have long been developed based on the ideology and practice of restorative policing. This study analyzes and evaluates the recent policies of the National Police Agency, including the pilot operation of restorative policing, and after reviewing the policies of applying ideology in the relevant fields of major foreign countries, I would like to present necessary policy alternatives for the activation of restorative policing.
VM Allocation in Data Center Subject to CPU Percentile Constraints

At existing cloud computing environment, virtual machine allocation mechanisms have been actively applied to resources management for processing dynamic workload in large-scale data center. In this paper, we address the problem of how many virtual machines should be allocated to a server, so that a given percentile of the execution time of a job is bounded by a predefined value. We first consider the case of “dedicated CPU”, whereby we calculate the CPU allocated to a single VM. Subsequently, we extend the analysis to the case where the CPU is shared equally by different groups of VMs. In this case, we calculate how many VMs need to be allocated in each group.
Calculator for Blind with Self Correction Feature using Voice Output

Calculator for blind with self-correction feature using voice output is used to help blind to increase their skill in calculation. This tool is an interesting topic to be explored because there is not self correction in common calculator for blind people. Self correction is used for blind to practice their braille reading. The proposed feature in this research is self-correction. By using this feature, all of the answer given by the blind using voice and number input will be corrected automatically by the system. The self-correction mechanism is active while the blind calculates number using braille calculator. After the result calculation is showed in braille calculator, then the blind could speak the result by reading the braille calculator into it. Then the braille calculator will check the answers that blind given into it. The answer from blind will be converted from speech to text. Then, the text will be identified by system. When it has been identified, this system will be given the response correct answer automatically. So, the blind can learn the correct answer and improve the braille reading, especially in reading number.
Optimization of Computer Aided English Pronunciation Teaching System Based on Speech Signal Processing Technology

After the development of speech signal processing technology has matured, various language learning tools have begun to emerge. The speech signal processing technology has many functions, such as standard tape reading, making audio aids, synthesizing speech, and performing speech evaluation. Therefore, the adoption of speech signal processing technology in English pronunciation teaching can meet different teaching needs. Voice signal processing technology can present teaching information in different forms, and promote multi-form communication between teachers and students, and between students and students. This will help stimulate students' interest in learning English and improve the overall teaching level of English pronunciation. This research first investigates and studies the current level of English pronunciation mastery. After combining the relevant principles of speech signal processing technology, it puts forward the areas that need to be optimized in the design of the English pronunciation teaching system. Through the demand analysis and function analysis of the system, this research uses speech signal processing technology to extract the characteristics of the speech signal---Mel Frequency Cepstrum Coefficient (MFCC), The system's speech signal preprocessing, speech signal feature extraction and dynamic time warping (DTW) recognition algorithms are optimized. At the same time, this research combines multimedia teaching resources such as text, pronunciation video and excellent courses to study the realization process of each function of the system.
Student’s Perception on Usage of Online Social Network and Difficulties in Learning Social Science Research

This paper aims to investigate the students' perception on medium of communication and delivery of information used in teaching and learning, and to investigate the level of difficulty based on social science research syllabus. Based on quantitative research design, we conducted a survey study to ten postgraduate students (purposive sampling) and applied interviews to support quantitative data collected. All participants have enrolled in research methodology course for one semester. The sharing of information and communication through online platform? can occur using several mediums such as e-Learning, Facebook, WhatApps, E-mail, Mobile Apps, YouTube and Blog. Findings showed that the most difficult topic in quantitative research syllabus are “Data Analysis and Interpretation”, “Research Designs 1: Ethnographic, Historical, Developmental”, “Research Designs 2: Narrative & Action Research” as the most difficult topics in qualitative research syllabus. Meanwhile, students have selected “Data Analysis” as the most difficult topic in mixed-method research. This study suggests exploring five aspects of student's interactions for future research in development of mobile learning environment among social science postgraduate students.
An Overview of Different Image Segmentation Ways

Images become very significant part of our life because images are usedto envisage things easily. Now-a-days we can use images for examinationdetermination mostly. In computer science we have to change imagesin digital form and achieve some operations. This development iscalled Image Processing. Image Segmentation is one of significantprocesses in Image Processing. Segmentation is a procedure or adevelopment or technique by which we barrier an image into separateregions. In this paper we examination some imperative procedures ofImage Segmentation for investigation determination, and we achievea proportional study. How to cite this article:Mishra S, Arora H, Adlakha K. An Overview ofDifferent Image Segmentation Ways. J Adv ResImage Proc Appl 2020; 3(1): 9-13
THE USE OF AUDIO-VISUAL MEDIA IN SPEAKING ABILITY OF ENGLISH SPEAKING CLUB STUDENS AT STMIK ROYAL KISARAN

Audio-visual media is a method to produce or deliver the materials by using mechanical and electronic machines to present audio-visual messages. Teaching through audio visual media is clearly characterized by the use of hardware during learning such as television, tape recorder, and wide visual projector. In this English speaking learning using video media, infocus, and laptop. The material is given in the form of overall English. The researcher presented several films about English and the English Speaking Club for Students students were very passionate and responded positively so that they were able to speak in English by communicating entirely in English. They are also more interactive in speaking English. The students’ speaking ability got the progress so significant and can improve their speaking skill in English.
Efficient Intelligent Denoising Method of Transformation Domain Hybrid Technique for Geophysical Data

As an efficient nondestructive exploration technique, geophysical technologies have been widely used in engineering construction, resources exploration and medical imaging. Geophysical data is observed in long period time domain with transmitting high frequency wave to underground to extract the properties and shapes from the interpretation of signal anomalous. In regard to more complicate and unknown environment and record the signal in a wide bandwidth, geophysical signals unavoidably are mixed with many types of multiple level energy noise. In order to obtain the objective signals for accuracy data interpretation, it is indispensable to denoise and evaluate the useful geophysical data from the noisy data. By selecting different wavelets and truncating the wavelets coefficients in different scales, the peak signal to noise ratio (PSNR) of objective weak signal is improved. Meanwhile, with achieving the directional suitability of curvelet transformation, a efficient algorithm of curvelet transformation can remove the clutter and noise of noisy geophysical data. However, since the multi-scale analysis with non-intelligent, the denoising scheme of transformation domain hybrid technique is proposed by integrating the window high-order correlation statistical. The intelligent scheme of this new method is statistical objective signal in wavelet domain, the noise coefficients in remaining scales can be detected using curvelet transformation because of mode mixing with the signal’s components. The validation and demonstration of this new intelligent denoising scheme are tested in some synthetic and field data.
The Non-Transitivity of Causation

There are clear cases in which causation is not transitive and this drops out of the analysis developed in which causation involves a certain kind of chance-raising involved after <italic>subtracting</italic> competitor processes. Attempts to explain away these cases to secure the transitivity of causation are a mistake. Alternative ways of capturing the non-transitivity of causation involve fixing the competitor processes in order to detect chance-raising dependencies between the target cause and effect. This alternative manoeuvre engenders problems. The non-transitivity of causation is better understood in the terms of my analysis rather than by appealing to the idea that causes are difference-makers (in a specified sense) or, in the kind of cases considered, switchers by interaction with a process.
Comparing Regain Well Clear Guidance

Minimum Detect and avoid Well Clear (DWC) guidance provides the pilot with information on the directions in which DWC is predicted to be lost and how soon. Different guidance algorithms are analyzed for their ability to provide guidance after DWC is lost. Command and status-based concepts for guidance to regain-DWC in case the loss was not prevented are compared from a conceptual, regulatory and performance perspective. The guidance decisions and associated performance are analyzed using TCPA-DCPA traces and guidance band time-histories. Based on the results, recommendations are provided.
Video signals integrator prototype system

This article discusses the construction of a prototype of a platform that provides the integration of video signals from multiple sources. Video sources can be both existing CCTV systems based on analog cameras, modern systems based on IP cameras and individual cameras of various types. The system consists of portable units that provide signal conversion, its encoding, video streaming and transmission over IP protocols. A distributed and modular prototype of the VSI system was developed. The system consists of modular devices that integrate video streams, user terminals and central system. The VSI prototype provides simultaneous access to a large number of real- time video streams . The system is fully modular, which enables easy expansion of both hardware and software. The article presents the obtained architecture and exemplary operating results.
PEDESTRIAN IMAGE INPAINTING BASED ON GENERATIVE ADVERSARIAL NETWORK ARCHITECTURE

The research of image defect repair aims to automatically repair the defect content in the image through the computer. In recent years, the emergence of deep neural network technology has effectively promoted the development of image restoration technology. This article focuses on the subject of pedestrian image restoration. Today, surveillance cameras have been widely deployed in every corner of the city. Therefore, huge pedestrian images can be acquired every second. Therefore, how to automatically analyze and understand its basic content has become an urgent research topic, which has obvious theoretical and practical value. Obviously, the quality of the source image will seriously affect the subsequent stage of understanding. Therefore, this article will discuss how to recover damaged pedestrian images. In order to recover robustly, we adopted an adversarial generation framework.
Educational achievements in the OECD according to PISA 2018

We propose in this paper an approach to PISA outcomes intended to improve the descriptive power of summary statistics. We do so by computing separately the different parts of the outcome distribution of the PISA test. This is important because average values (or even dispersion measures) do not capture the fundamental asymmetries that appear across proficiency levels, especially regarding their tails (students below level 2 or in levels 5 and 6). We analyze the results of the OECD countries in PISA 2018, regarding reading comprehension. We show that the different measures that can be designed, aimed at assessing the extent of high, low and overall performance, differ from the conventional ones and give further insights on the structural differences between educational systems.
First International Workshop on lightweight and Incremental Cybersecurity Certification

CyberCert 2020 is the first edition of the workshop on lightweight and Incremental Cybersecurity Certification. The workshop is co-located with the IEEE European Symposium on Security and Privacy 2020 conference that will be held in Genova, Italy on September 7-11, 2020.
Teknik Keamanan File Teks Menggunakan Kriptografi Dengan Algoritma One Time Pad Cipher

Maintaining data that needs to be considered in system security is the authentication process. This process is carried out to ensure users who access data or information on the system are authorized users. There are several methods to authenticate, one of them using data encryption (cryptographic) techniques. Cryptography is applied to data or information by encoding or organizing the data needed only by those who have the key to which the data or information can be accessed. This research will implement the One Time Pad (OTP) algorithm to encode the data and information used. Data or information transferred in the application will form a ciphertext so that users will get a key to access the data or information. The making of this application is expected to guarantee the confidentiality and security of data properly, where the party that can access the original data or information is only the party that has the key.