nils-herrmann/clean_scirepeval huggingface dataset:
Financial Fraud: A Literature Review

This paper describes the empirical universe of financial fraud as it has been documented in the academic literature. More specifically, it describes the different forms of fraudulent behavior in the context of financial market activities, the prevalence and consequences of such behavior as identified by previous research, and the economic and market structures that scholars believe facilitate it. To structure the discussion, a conceptual distinction is made between three types of financial fraud: financial statement fraud, financial scams, and fraudulent financial mis selling. What emerges is a picture of financial fraud as a complex phenomenon that can take very different forms, depending on the market segments in which it occurs, the financial instruments it pertains to, and the actors involved. Moreover, the findings of the literature review highlight a number of recent developments that scholars think have facilitated the occurrence of financial fraud, including: (1) the development of new fundamental conflicts of interest and perverse incentive structures in the financial industry; (2) an influx of unsophisticated, gullible participants in the financial marketplace; (3) the increasing complexity involved in financial market transactions as a result of rapid technological, legal, and financial innovation and an ever widening menu of financial products; (4) an increase in the use of justified secrecy in the form of strict confidentiality rules around banking and legal services and the use of off balance sheet constructions and shell companies located in secrecy jurisdictions.
A complete literature review on financial fraud detection applying data mining techniques
Venue: Int. J. Trust. Manag. Comput. Commun.

Financial fraud is defined as unlawful or criminal duplicity attempted to result to organisational or personal gain. It is a big threat to the economics of a firm, corporate sector, government or ordinary customers in the form of credit card fraud, insurance fraud, and financial statement fraud. Several approaches exist in the literature of financial fraud detection. But, due to the inefficiency of those approaches, researchers leverage data mining techniques to detect financial fraud. This paper aims to build a systematic academic review of financial fraud detection approaches based on data mining techniques in the recent years. In the practice, different data mining techniques namely: K nearest neighbour, decision tree, fuzzy logic, logistic model, Bayesian belief network, naive Bayes, Beneish M Score model, Benfords law, Altman Z score have been applied to improve the accuracy of fraud detection. In this paper, existing financial fraud detection techniques are compared with the advantages and limitations of the techniques.
Boosting system productivity through the improved coordination of interspecific competition in maize/pea strip intercropping

Intercropping has been considered to be an effective approach for producing large quantities of grain per unit of land. Maize (Zea mays L./pea (Pisum sativum L. strip intercropping may serve as a model for effectively boosting a system's productivity. However, how intercropped pea may compete for soil N sources with intercropped maize under various levels of N availability is unknown. Here, we determined the level of interspecific competition during the pea/maize cogrowth period, N2 fixation of pea, complementary growth effect on maize, and yield responses of the two component crops. The field experiment was conducted at Wuwei Experimental Station in northwestern China from 2012 to 2014. Different N management practices were implemented in the pea/maize systems. Intercropped pea was the dominant plant, as shown by the highly positive competitive ratio (averaging 1.35) and its aggressivity (averaging 0.31) values compared with intercropped maize. Ameliorating N application in the maize/pea strip intercropping intensified the interspecific competition, improved the N2 fixation of intercropped pea and increased the complementary growth of intercropped maize. On average, the N management system with 45 kg N ha 1 applied as the first topdressing plus 135 kg N ha 1 as the third topdressing increased the competitive ratio and aggressivity by 8% and 32% respectively; improved N2 fixation of the pea by 39% enhanced the complementary growth of maize by 10% and boosted the grain yield by 13% (maize) and 6% (pea) compared to the N management system with 135 kg N ha 1 as the first and 45 kg N ha 1 as the third topdressing. Significant positive correlations were found among the interspecific competition, N2 fixation, and grain yield, clearly showing that improved coordination of interspecific competition can boost system productivity in maize/pea strip intercropping.
Improving Employees Accountability and Firm Performance through Management Accounting Practices

Evolution in the business environment will play a key role in spurring the growth of Small Medium Enterprises (SMEs) globally. Growing changes in business competition, daily operation, new strategy and technology are driving transformation in employees productivity and the future business environment that have significant impacts to organizations. Many organizations are demanding for proactive entrepreneurs with a dynamic team, who can run and steer their businesses to becoming more cost efficient, which may lead to increased efficiency of firm performance. Literatures in management accounting recognize the important role of Management Accounting Practices (MAP) in Small Medium Enterprises (SMEs) This study examines the relationships between budgetary participation, commitment and performance measures through the tools and techniques of MAP in firm performance. A case study approach with heavy reliance on semi structured interview was used, where 16 informants who are key decision makers and officer from different management levels were interviewed in the case study. Other sources of evidence have also been sought to enhance the desirability of the findings discussed. Our findings revealed that usefulness of MAP in the company improved employees' accountability and firm performance. It also showed that budgetary participation and commitment from employees' accountability have improvement activity when using MAP. This is directed towards helping others in achieving the desired business results by strategically positioning themselves into MAP in making informed decisions in their business undertaking. Further, the budgetary participation and commitment are predictors of managerial performance and accountability in perceived usefulness of MAP of firm performance outcomes.
Firm performance and customer driven green supply chain management

The aim of this study is to identify the direct and indirect relationships between customer driven green supply chain management (GSCM) practices and environmental and financial performance in manufacturing. Partial least squares methodology is used to test the hypotheses on a sample of 119 Finnish manufacturing firms. Contrary to the predominant view of internal GSCM practices being a precursor of all external activities, this article suggests that customer requirements are an important driver to implement internal GSCM practices. The findings confirm that manufacturers can respond to customer pressure by transferring environmental requirements upstream in the supply chain, either by collaborating or monitoring the suppliers' environmental performance. Environmental monitoring is found to be an enabler of environmental collaboration. Furthermore, performance outcomes of GSCM appear to depend on the type of practice. The results indicate that manufacturers with strong internal GSCM practices combined with arm's length environmental monitoring of suppliers are likely to perform well in environmental issues. If a firm seeks to improve financial performance, it needs to form more collaborative relationships with customers to achieve environmental goals.
B2B technology adoption in customer driven supply chains

The purpose of this article is to develop and propose a comprehensive framework that identifies the factors that influence a company's decision to adopt business to business (B2B) technologies.  The authors review the literature regarding technology adoption from multiple disciplines including: Supply Chain Management, Logistics, Sociology, Information Systems, Marketing and Economics. A synthesis of the review provides the foundation for developing a comprehensive model of inter firm technology adoption.  The review and synthesis finds inconsistencies in the theoretical models and constructs used in previous studies of inter firm technology adoption. The comprehensive framework presented identifies four major categories of antecedents to technology adoption: characteristics of a technology, organizational factors, external factors and relationships. The presented model focuses attention on the inclusion of relational factors that affect the adoption of B2B.
Analisis Tingkat Kecernaan Pakan Dan Limbah Nitrogen (N) Budidaya Ikan Bandeng Serta Kebutuhan Penambahan C Organik Untuk Penumbuhan Bakteri Heterotrof (Bioflok)

Penelitian ini dilakukan untuk menganalisis kecernaan pakan dan beban limbah nitrogen (N) dan karbon organik (C) pada pembesaran ikan bandeng untuk dijadikan acuan penumbuhan bakteri heterotrof (bioflok) Pakan uji yang digunakan adalah pakan komersial yang memiliki kadar protein berbeda yaitu 17% 21% dan 26% Pakan tersebut digiling ulang, lalu ditambahkan kromium oksida (Cr2O3) sebagai indikator kecernaan. Untuk menentukan total limbah N termasuk ekskresi amonia, dilakukan juga pemeliharaan ikan bandeng selama 45 hari dan menghitung retensi N. Hasil penelitian menunjukkan bahwa kecernaan ketiga pakan tersebut tidak berbeda nyata yaitu antara 77,2% 78,2% untuk bahan kering; 88,6% 90,0% untuk protein; dan 81,6% 83,1% untuk C organik. Namun total limbah N per 100 g pakan yang masuk ke perairan meningkat secara nyata dengan meningkatnya kadar protein pakan yaitu 2,27 g N untuk pakan berprotein 17% 2,76 g N untuk pakan berprotein 21% dan 3,28 g N untuk pakan berprotein 26% Untuk mengkonversi limbah N dari budidaya bandeng ini menjadi bakteri heterotrof (bioflok) diperlukan aplikasi C organik sebanyak 22,7 g; 27,6; dan 33 g per 100 g pakan berturut turut untuk pakan yang berprotein 17% 21% dan 26% This experiment was conducted to analyze the feed digestibility and nitrogen (N) waste of milk fish grow out and assessment of organic C addition to promote heterotrophic bacteria (biofloc) The three commercial diets were used containing different protein levels i.e. (A) 17% (B) 21% and (C) 26% Chromic oxide was used as the digestibility marker. To assess the total nitrogen waste, the milk fish with initial weight of 48 g/fish were reared for 45 days and the protein retention was calculated. The results showed that the apparent digestibility of the all three tested diets was not significantly different >0.05) i.e. 77.2% 78.2% for dry matter, 88.6% 90% for protein, and 81.6% 83.1% for organic C. However, the total nitrogen waste per 100 g of feed released to the waters tended to increase with the increase of protein content of the feed, i.e. 2.27g N for 17% of diet protein content; 2.76 g N for 21% of diet protein content, and 3.28 g N for 26% of diet protein content. Conversion of the total N waste of milk fish grow out to promote heterotrophic bacteria needed additional organic C of 22.7 g; 27.6 g; 33 g per 100 g of feed which have 17% 21% and 26% protein contents.
POPULASI BAKTERI HETEROTROF DI PERAIRAN PULAU BULANG BATAM

Sepanjang pesisir pantai pada perairan di kawasan Kecamatan Bulang Kota Batam sebagai lokasi penelitian dengan banyak dijumpai pemukiman penduduk dan industri galangan kapal (Shipyard) serta banyak mengeluarkan limbah yang langsung dibuang keperairan terbuka. Sampai saat ini masih minim informasi tentang populasi bakteri heterotrof, sehingga di perlukan pengkajian secara biologi perairan yakni bagaimana p opulasi b akteri Heterotrof di perairan Pulau Bulang Batam. Tujuan mengetahui estimasi total bakteri umum dan virus (TBU; TBV serta hubungan antara padatan populasi bakteri dengan kondisi in situ kualitas antar perairan yang berbeda. Penelitian bersifat lapangan insitu dengan pengambilan sampling secara teknik purposive sampling dan ek situ yakni sampel air segera di bawa ke Laboratorium Uji Kesehatan Ikan dan Lingkungan Balai Budidaya Laut. A nalisis dengan p endekatan d eskriptif dan k uantitatif untuk mencari hubungan antara perkiraan populasi bakteri heterotrof dengan kondisi kualitas air antar lokasi sampling menggunakan pendekatan analisis sidik ragam (Ansira) Hasil sebagai berikut: a) bahwa di perkiraan populasi bakteri heterotroph baik total bakteri umum (TBU) maupun total bakteri virus (TBV) yang nyata dengan kecenderungan (trend) meningkat akibat adanya perubahan kualitas in situ perairan, yakni pada lokasi Kuala Bulang 2 dan Selat Awa; b) K andungan nitrat memperlihatkan kisaran nilai yang tinggi berada di lokasi S elat A wa dan terendah terdapat pada stasiun T e l uk Se paku serta ammonium memper l ihatkan nilai tertinggi pada stasiun K uala B ulang D ua dan kandungan phospat kandungan tertinggi di stasiun Se lat A wa sehingga akan menimbulkan terjadinya peledakan populasi (blooming) dan c) Hubungan korelasi antar stasiun pengamatan terhadap sebaran kepadatan total bakteri umum maupun vibrio (TBU/TBV) tampaknya tidak nyata (non signifikan) Walaupun tingkat hubungan (nilai r) lebih dari 50% Begitupula terhadap parameter kualitas air, hanya ada indikasi korelasi signifikan yakni Ammonium (NH 4 OH; mg/L r=56,33% yang cukup berhubungan dengan kondisi padatan dan sebaran bakteri umum ataupun vibrio. Sedangkan unsur Phosphat (PO 4 P; mg/L) memiliki nilai korelasi dengan populasi TBV cukup tinggi dan positip (r=68,34% Kadar phosphat pada batas terendah sangat penting untuk pertumbuhan organisme bakteri di perairan terbuka laut.
PERTUMBUHAN DAN SINTASAN BENIH UDANG GALAH (Macrobrachium rosenbergii de Man) PADA PENDEDERAN BERBASIS SISTEM HETEROTROF DENGAN PADAT TEBAR BERBEDA

Strategi untuk meningkatkan produksi udang galah dapat ditempuh melalui penyediaan benih unggul dalam jumlah memadai dan berkelanjutan. Penelitian ini bertujuan untuk mendapatkan komponen teknologi pendederan udang galah yang lebih produktif. Teknologi bioflok pada sistem pendederan udang galah, dengan titik berat pada optimasi peran bakteri heterotrof untuk pengendalian senyawa toksik limbah budidaya diharapkan dapat meningkatkan produktivitas melalui peningkatan padat tebar dan sintasan benih. Penelitian menggunakan rancangan acak lengkap dengan tiga tingkat kepadatan benih dan satu kontrol, yang terdiri dari: A) kepadatan 1 ekor/L, tanpa sistem heterotrof (TSH) B) kepadatan 1 ekor/L dengan sistem heterotrof (SH) C) 2 ekor/L dengan SH; D) 3 ekor/L dengan SH, masing masing perlakuan diulang tiga kali. Sistem heterotrof dijalankan dengan menambahkan molase sebagai sumber karbon dan bakteri Bacillus sp. Hasil yang diperoleh menunjukkan bahwa perlakuan padat tebar dan sistem pengelolaan air memberikan pengaruh nyata (P<0,05) baik terhadap sintasan maupun pertumbuhan benih. Nilai sintasan akhir benih yang diperoleh yaitu 63,3+ 13,6% 78,0+ 22,0% 88,7+ 8,1% dan 89,6+ 3,7% berturut turut untuk perlakuan A, B, C, dan D. Hasil yang diperoleh menunjukkan bahwa melalui penerapan teknologi bioflok pendederan udang galah dapat dilakukan tanpa pergantian air dengan kepadatan hingga 3 ekor/L.
Design of a mobile, homogeneous, and efficient electromagnet with a large field of view for neonatal low field MRI
Venue: Magnetic Resonance Materials in Physics, Biology and Medicine

ObjectiveIn this work, a prototype of an effective electromagnet with a field of view (FoV) of 140 mm for neonatal head imaging is presented. The efficient implementation succeeded by exploiting the use of steel plates as a housing system. We achieved a compromise between large sample volumes, high homogeneity, high B0 field, low power consumption, light weight, simple fabrication, and conserved mobility without the necessity of a dedicated water cooling system. is introduced and its unique features discussed. Furthermore, simulations using a numerical optimization algorithm for magnet and gradient system are presented.ResultsFunctionality and quality of this low field scanner operating at 23 mT (generated with 500 W) is illustrated using spin echo imaging (in plane resolution 1.6 mm x 1.6 mm, slice thickness 5 mm, and signal to noise ratio (SNR) of 23 with a acquisition time of 29 min) B0 field mapping measurements are presented to characterize the homogeneity of the magnet, and the B0 field limitations of 80 mT of the system are fully discussed.ConclusionThe cryogen free system presented here demonstrates that this electromagnet with a ferromagnetic housing can be optimized for MRI with an enhanced and homogeneous magnetic field. It offers an alternative to prepolarized MRI designs in both readout field strength and power use. There are multiple indications for the clinical medical application of such low field devices.
Optimization of DC electromagnet using design of experiments and FEM
Venue: 2016 International Conference on Applied and Theoretical Electricity (ICATE)

In this paper is proposed an optimized solution of DC electromagnet using design of experiments (DOE) and FEM. Before optimization, the technique of screening was applied to determine the most influent geometrical parameters on the static force characteristic. For this purpose, the response function was chosen to be the root square of the average of squares of the relative force for five values of the air gap, uniformly distributed on the range. From three parameters taken into account, the coil shape ratio and the support thickness ratio were found having the best influence as well as their interaction. The optimization problem is the maximization of static force characteristic maintaining the global dimensions of electromagnet (external radius, height of carcass, height of plunger with support) and the cross section of the coil. To solve the optimization problem, the method by zooms without computation of models was used. The optimal solution brings a gain of 3.00% in static force for air gap of 36 mm and an average gain of 1.12% in static force related to the whole range of the air gap. These values were strongly limited by the equality constraints. The numerical experiments were performed using FEMM software and the magnetic force was computed using the Maxwell Stress Tensor approach.
Implementation and application of a novel 2D magnetic twisting cytometry based on multi pole electromagnet.
Venue: The Review of scientific instruments

We implemented a novel 2D magnetic twisting cytometry (MTC) based on a previously reported multi pole high permeability electromagnet, in which both the strength and direction of the twisting field can be controlled. Thanks to the high performance twisting electromagnet and the heterodyning technology, the measurement frequency has been extended to the 1 kHz range. In order to obtain high remanence of the ferromagnetic beads, a separate electromagnet with feedback control was adopted for the high magnetic field polarization. Our setup constitutes the first instrument which can be operated both in MTC mode and in magnetic tweezers (MT) mode. In this work, the mechanical properties of HL 1 cardiomyocytes were characterized in MTC mode. Both anisotropy and log normal distribution of cell stiffness were observed, which agree with our previous results measured in MT mode. The response from these living cells at different frequencies can be fitted very well by the soft glassy rheology model.
Measuring magnetic anisotropy with a rotatable ac electromagnet

Magnetic anisotropy of magnetic thin films was determined from a series of hysteresis loops measured via a rotatable alternate current (ac) electromagnet, the rotation angle of which could be continuously tuned at 360deg with a high resolution. Co2FeAl Heusler alloy films grown by molecular beam epitaxy were used to show the benefits of the method for measuring magnetic anisotropy.
Analysis of spectral properties of harmonic undulator radiation of an electromagnet undulator

In this paper we analyze the spectral properties of undulator radiation with an electromagnet undulator for electron injected off the undulator axis. The electromagnet undulator is self bi harmonic for locations near to the electromagnet. The electrons execute additional betatron oscillation when it injected off the undulator axis. It is observed that the electromagnet undulator can be used for harmonic lasing free electron laser operates at the cost of betatron oscillations for electron injected off the axis.
Determining parameters of electric drive of a sleeper type turnout based on electromagnet and linear inductor electric motor

As a result of the conducted study, we determined parameters of the electric drive of a sleeper type turnout based on the linear electromagnetic energy converters. By parameters of the electric drive we mean not only the design of a linear electric motor, such as diameters of stator, anchor, their length, the magnitude of air gap, the type of coil, but also availability of additional elements. In this case availability of the springs that ensure the required force at the motion start. In this case, two variants of the linear motors design were considered and various layouts of electric drive of a turnout, respectively. In both cases, the force from the motor is transmitted directly to the coupling rod between the rail points, which makes it possible to exclude such an additional element as the reducer, which has a relatively low performance efficiency, additional metal consumption and overall size, which also decreases general reliability of the device as a whole. The problem of multicriterion optimization of parameters of electric motors was compiled. Geometric dimensions of the drives were accepted as the variable parameters. The analysis revealed that the best result in the search for global optimum out of 11 variants were demonstrated by the Weyl method (with the mean square deviation of 680.9N for electromagnet) and the method of cyclic minimum (with the mean square deviation of 1052.3N for induction motor) The estimation was performed according to results of the optimal (minimal) value of the mean square deviation of electromagnetic force from the resistance force. As the load we used the 1/22 type of a turnout with the maximum weight of rail points for the R65 rail. The data of the study are necessary for creating a new class of electric drives of the turnouts, which make it possible to increase the performance efficiency of the device, as well as its performance speed and, in doing so, to contribute to fulfillment of the program of implementation of high speed traffic in Ukraine. As a result of the studies, it was found that it is expedient to use the proposed systems of electromagnetic energy converters as the new type of source of mechanical energy in the turnout.
Device Free Radio Vision for Assisted Living: Leveraging wireless channel quality information for human sensing
Venue: IEEE Signal Processing Magazine

Wireless propagation is conventionally considered as the enabling tool for transporting information in digital communications. However, recent research has shown that the perturbations of the same electromagnetic (EM) fields that are adopted for data transmission can be used as a powerful sensing tool for device free radio vision. Applications range from human body motion detection and localization to passive gesture recognition. In line with the current evolution of mobile phone sensing  radio terminals are not only ubiquitous communication interfaces, but they also incorporate novel or augmented sensing potential, capable of acquiring an accurate human scale understanding of space and motion. This article shows how radio frequency (RF) signals can be employed to provide a device free environmental vision and investigates the detection and tracking capabilities for potential benefits in daily life.