13,627 research outputs found
Troli tong gas
Tong gas adalah sebahagian daripada keperluan rumah yang sangat penting untuk kegunaan dapur. LPG (Liquefied Petroleum Gas), atau petroleum gas biasanya digunakan untuk aplikasi perumahan (tong gas masak) dan tujuan komersial. LPG terutamanya terdiri daripada campuran hidrokarbon seperti propana (C3H8), propene (C3H6), n-butana (C4H10), isobutena (metil-propana), dan pelbagai butanes lain (C4H8) (Mustapa, Gitano Briggs, 2008). LPG disimpan cair dalam tong pada tekanan tinggi, tekanan wap sekitar 6 hingga 7 bar (Petrolium Nasional Berhad, 2013). Oleh itu, tong gas perlu diperbuat daripada silinder keluli bertekanan tinggi. Tong gas digunakan hampir di semua perumahan, termasuk rumah pangsa, kondominium dan apartment. Kebiasaan penghuni perumahan bertingkat yang tidak mempunyai lift terpaksa mengangkat tong gas menggunakan tenaga empat kerat, kadang kala menggunakan troli biasa untuk menggangkut tong gas tersebut bagi memudahkan dan meringankan kerja. Troli adalah peranti yang digunakan untuk membawa beban atau memindahkan bahan dari satu tempat ke yang lain. Untuk aplikasi yang berbeza pelbagai jenis troli digunakan Kebanyakan pekerja domestik juga menggunakan tenaga tulang empat kerat untuk kerja-kerja pemindahan troli .
Identity theft: do definitions still matter?
Despite a statutory definition of identity theft, there is a continuing debate on whether differences among the financial frauds associated with identity theft warrant further distinction and treatment, not only by lenders and financial institutions but also by consumers and regulatory and law enforcement agencies. In this Discussion Paper, Julia S. Cheney examines four types of financial fraud – fictitious identity fraud, payment card fraud, account takeover fraud, and true name fraud – that fall under the legal term identity theft to better understand how criminal behavior patterns, risks for consumers and lenders, and mitigation strategies vary depending upon the sort of data stolen, the type of account compromised, and the opportunity for financial gain. Three areas key to developing effective solutions that, in the view of the author, would benefit from further definitional delineations are identified: measuring the success (or failure) of efforts to fight this crime, educating consumers about the risks and responses to this crime, and coordinating mitigation strategies across stakeholders and geographies.Identity theft ; Fraud ; Credit cards
Project characteristics for design and build procurement in Malaysian construction industry
Design & Build procurement approach is one of the procurement methods which is known to be widely gaining popularity in order to serve the modern day construction clients desire of having a constructed facility. To effectively service the market-driven expansion of this project delivery strategy in the construction community, a fundamental understanding of the characteristics of the Design & Build procurement approach is necessary. This study is aimed at appraising the Design & Build procurement approach in the Malaysian construction industry based on current practice through identifying the characteristics of the procurement approach. For this purpose, a detailed literature review of the Design & Build characteristics was conducted and data was collected from a two round Delphi questionnaire survey conducted with experienced professionals that have vast experience in the Design & Build procurement practice. The relative importance of these characteristics were quantified by the relative importance index method demonstrating their level of priority. The key findings in the study showed that the practice of the procurement approach in Malaysia is most importantly characterized by the fact that it is most suitable for projects that are complex in nature, while ‘effective client representation’ is the least important characteristic of the Design & Build procurement approach with regard to the Malaysian construction industry. It is expected that with the consideration of these characteristics of the D&B procurement approach, it will consequently result in the overall improvement in the performance of the Malaysian construction industry in relation to project delivery
"Innocent Frauds Meet Goodhart's Law in Monetary Policy"
This paper discusses recent UK monetary policies as instances of John Kenneth Galbraith's "innocent fraud," including the idea that money is a thing rather than a relationship, the fallacy of composition (i.e., that what is possible for one bank is possible for all banks), and the belief that the money supply can be controlled by reserves management. The origins of the idea of quantitative easing (QE), and its defense when it was applied in Britain, are analyzed through this lens. An empirical analysis of the effect of reserves on lending is conducted; we do not find evidence that QE "worked," either by a direct effect on money spending, or through an equity market effect. These findings are placed in a historical context in a comparison with earlier money control experiments in the UK.Quantitative Easing; UK Innocent Frauds; Accounting
Electronic fraud detection in the U.S. Medicaid Healthcare Program: lessons learned from other industries
It is estimated that between 850 billion annually is lost to fraud, waste, and abuse in the US healthcare system,with 175 billion of this due to fraudulent activity (Kelley 2009). Medicaid, a state-run, federally-matchedgovernment program which accounts for roughly one-quarter of all healthcare expenses in the US, has been particularlysusceptible targets for fraud in recent years. With escalating overall healthcare costs, payers, especially government-runprograms, must seek savings throughout the system to maintain reasonable quality of care standards. As such, the need foreffective fraud detection and prevention is critical. Electronic fraud detection systems are widely used in the insurance,telecommunications, and financial sectors. What lessons can be learned from these efforts and applied to improve frauddetection in the Medicaid health care program? In this paper, we conduct a systematic literature study to analyze theapplicability of existing electronic fraud detection techniques in similar industries to the US Medicaid program
A Review of Financial Accounting Fraud Detection based on Data Mining Techniques
With an upsurge in financial accounting fraud in the current economic
scenario experienced, financial accounting fraud detection (FAFD) has become an
emerging topic of great importance for academic, research and industries. The
failure of internal auditing system of the organization in identifying the
accounting frauds has lead to use of specialized procedures to detect financial
accounting fraud, collective known as forensic accounting. Data mining
techniques are providing great aid in financial accounting fraud detection,
since dealing with the large data volumes and complexities of financial data
are big challenges for forensic accounting. This paper presents a comprehensive
review of the literature on the application of data mining techniques for the
detection of financial accounting fraud and proposes a framework for data
mining techniques based accounting fraud detection. The systematic and
comprehensive literature review of the data mining techniques applicable to
financial accounting fraud detection may provide a foundation to future
research in this field. The findings of this review show that data mining
techniques like logistic models, neural networks, Bayesian belief network, and
decision trees have been applied most extensively to provide primary solutions
to the problems inherent in the detection and classification of fraudulent
data.Comment: 11 Pages. International Journal of Computer Applications February
201
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