Financial Investigation and Forensic Accounting to Averting of Corporate Fraud

Financial investigation and Forensic Accounting have been in focus in recent years mainly due to an excess of frauds that have taken place in the corporate sectors.The value of frauds executed in these sectors has been very large and caused severe financial strain on individuals, corporations and the government.Many of these financial frauds could have been detected earlier and possibly avoided by the use of forensic accounting techniques.The aim of this study is to determine the financial investigation and Forensic Accounting to averting the frauds and misrepresentations in the corporate houses. The study attempts to identify the cause of frauds, the psychology of the typical fraudster, the warning signs of an impending or recurring fraud and measures to detect and prevent frauds.An analysis is made of Forensic Tools that can analyze data and detect unusual events that could act as an indicator of frauds.The study seeks to establish the forensic practices in vogue in the industry and its usage among the various professional categories of accounting professionals.The prospects of the profession, the educational and training requirements are also evaluated. The study also uses a high level forensic tool in a case study into the major Indian Cement companies to detect whether prima facie there has been a likely manipulation of the books of account

The Impact of Corporate Governance (CG) on Firm Performance: Evidence from Emerging Countries Banking Industry

The aim of the study to find if there is an impact caused by corporate governance CG on the firm performance (FP) using ROA as a measure. The study covered the listed 9 commercial banks in the Kuwait Stock Exchange. The period covered in this study is 10 years starting from 2011 until 2020. The study used the number of members of the board of directors (BoD), role duality of CEO and chairperson of the BoD and the number of women in the board of director as variables representing the CG. The data was processed and analyzed properly using regression model. The study concludes that there is significant relationship between (CG) and firm performance. Moreover, the variables of CG all have insignificant relationship with the ROA. Furthermore, the bank size which represent the total assets have significant positive relationship with the ROA. The researchers faced several limitations during the preparation of the study, a handful suggestions has been given for future researchers to overcome the limitation

Acute necrotising pancreatitis as the first and sole presentation of undiagnosed primary hyperparathyroidism

Primary hyperparathyroidism is a recognized, but rare, cause of acute pancreatitis. The pathophysiology of hypercalcemia-induced acute pancreatitis is not well known, but when this combination occurs, pancreatitis is likely to be severe and the degree of hypercalcemia may play an important role in this association. Therefore, the cause of hypercalcemia should be identified early. Surgical resection of the parathyroid adenoma is the ultimate therapy. We report two cases with severe acute necrotizing pancreatitis associated with hypercalcemia. The cause of hyperparathyroidism was a benign parathyroid adenoma. We highlight the drawbacks in delaying the diagnosis of primary hyperparathyroidism in patients with acute pancreatitis as the sole clinical presentation

Impossibility of adversarial self-testing and secure sampling

Self-testing is the task where spatially separated Alice and Bob cooperate to deduce the inner workings of untrusted quantum devices by interacting with them in a classical manner. We examine the task above where Alice and Bob do not trust each other which we call adversarial self-testing. We show that adversarial self-testing implies secure sampling -- a task that we introduce where mistrustful Alice and Bob wish to sample from a joint probability distribution with the guarantee that an honest party's marginal is not biased. By extending impossibility results in two-party quantum cryptography, we give a simple proof that both of these tasks are impossible in all but trivial settings.Comment: 6 pages, 3 Figure

WTASR: Wavelet Transformer for Automatic Speech Recognition of Indian Languages

Automatic speech recognition systems are developed for translating the speech signals into the corresponding text representation. This translation is used in a variety of applications like voice enabled commands, assistive devices and bots, etc. There is a significant lack of efficient technology for Indian languages. In this paper, an wavelet transformer for automatic speech recognition (WTASR) of Indian language is proposed. The speech signals suffer from the problem of high and low frequency over different times due to variation in speech of the speaker. Thus, wavelets enable the network to analyze the signal in multiscale. The wavelet decomposition of the signal is fed in the network for generating the text. The transformer network comprises an encoder decoder system for speech translation. The model is trained on Indian language dataset for translation of speech into corresponding text. The proposed method is compared with other state of the art methods. The results show that the proposed WTASR has a low word error rate and can be used for effective speech recognition for Indian language

Does the Board Influence the Bank’s Performance? An Islamic & Commercial Banking Experience

Purpose: This study investigates to explore the impact of corporate governance and the performance of the banking Industry of Bahrain for the period of 2012–2020.   Theoretical framework: This research is to take a look at corporate governance actions and how it affects the actual bank performance, there are four chosen banks for this particular purpose that are listed under the Stock exchange of Bahrain (SEB) and the Central bank of Bahrain (CBB).   Design/methodology/approach: The methodology for the study is based on pooled data collection from Islamic and commercial banks of Bahrain. All the data will be extracted from the chosen banks’ audited annual financial statements for 9 years ranging from 2012 to 2020. To go ahead with this research two kinds of dependent variables also called performance measures are (ROA, and ROE), and six kinds of independent variables were selected (CEO duality, the board size, board independence, female directorship, number of BOD meetings, and lastly board members expertise) for us to understand the bank performance better.   Findings: The results showed good connections between the (BS) and bank performance as well as the (NBDM), while the (BDI) and (FD) displayed a negative link, and (BDME) and (CEOD) showed no signs of a relationship because all banks had separate people holding those positions instead of one. And even though (BDME) is proven and is logically impactful some analyses failed to show the true linkage.   Research, Practical & Social implications: These results of the study will help the banking industry, regulators, investors, and government to understand the board’s influence on the firm performance.    Originality/value: Original Research Article

Middleware Architecture - History and Adaptation with IEEE 802.11

Communication, which intends to provide a link between any two people, is now moving towards man-to-machine and machine-to-machine connection for transferring different types of data. This transmission scenario, with and ever expanding number of active and passive users, lays the foundation to variety of communication protocols owing to the different types of data which is involved in the process. Within this ever expanding communication arena, Middle-ware can be thought of as a set of hardware and software which is used to connect different platforms with the end-users that are increasing in number day-by-day, with a possible wide spread over any region spanning from few meters to several kilometers. IEEE 802.11 is the set of standards which guides the wireless technology for device implementation and demands seamless integration across the entire protocol stack. This in turn demands an overview of the middleware architecture in broader perspective. This chapter explores the concept of middleware in the existing communication scenario, current trends and future scope

Niska masa szkieletu ważnym czynnikiem predykcyjnym osteoporozy u mężczyzn zakażonych wirusem HIV w Indiach

Introduction: This study evaluated prevalence and predictors of osteoporosis and sarcopenia in men with HIV. Material and methods: 220 men with HIV were screened, of which 115 men, 30–50 years-age, having at least 1-year follow-up, underwent hormonal and DEXA analysis. 40 controls were also evaluated. Results: Males with HIV had significantly lower BMD and Z-scores at all sites. Osteoporosis was diagnosed in 64.35%; commonest site being radius total (49.56%), followed by radius 33% (45.21%), radius ultra distal (36.52%), lumbar spine (19.13%), neck of femur (17.39%), total femur and greater trochanter (7.82% each). HIV patients had significantly lower fat mass (FM), lean mass (LM), total fat percent, bone mineral content, gynoid fat, percent skeletal muscle mass (PSMM). Men with osteoporosis had higher use of anti retroviral therapy (ART), immune reconstitution inflammatory syndrome (IRIS), tuberculosis, lower FM, LM and PSMM. Logistic regression revealed PSMM, age and delta (Δ) CD4 count (change in CD4 count after 6–12 months of ART, compared to pre-ART) were best predictors of osteoporosis. Greater PSMM was associated with decreased osteoporosis, without adjusting for any variable (Model-1), adjusting for disease duration, tuberculosis and IRIS (Model-2), and model-2 plus gonadotropins and sex steroids (Model-3). Greater ΔCD4 count and age were associated with increased osteoporosis after adjusting for different models. Sarcopenia was observed in 40% men and none in controls. Conclusions: Men with decreased skeletal mass, age, severe immune dysfunction at diagnosis, having rapid increase in CD4 count following ART and IRIS have higher risk of osteoporosis in the long run.Introduction: This study evaluated prevalence and predictors of osteoporosis and sarcopaenia in men with HIV. Material and methods: A total of 220 men with HIV were screened, of which 115 men, 30–50 years-age, having at least one-year follow-up, underwent hormonal and DEXA analysis. Forty controls were also evaluated. Results: Males with HIV had significantly lower BMD and Z-scores at all sites. Osteoporosis was diagnosed in 64.35%, the common­est site being radius total (49.56%), followed by radius 33% (45.21%), radius ultra distal (36.52%), lumbar spine (19.13%), neck of femur (17.39%), and total femur and greater trochanter (7.82% each). HIV patients had significantly lower fat mass (FM), lean mass (LM), total fat percentage, bone mineral content, gynoid fat, and percentage skeletal muscle mass (PSMM). Men with osteoporosis had higher use of anti-retroviral therapy (ART), immune reconstitution inflammatory syndrome (IRIS), tuberculosis, and lower FM, LM, and PSMM. Logistic regression revealed that PSMM, age, and delta (Δ) CD4 count (change in CD4 count after 6–12 months of ART, compared to pre-ART) were the best predictors of osteoporosis. Greater PSMM was associated with decreased osteoporosis, without adjusting for any variable (Model-1), adjusting for disease duration, tuberculosis and IRIS (Model-2), and model-2 plus gonadotropins and sex steroids (Model-3). Greater ΔCD4 count and age were associated with increased osteoporosis after adjusting for different models. Sarcopaenia was observed in 40% of men and in none of the controls. Conclusions: Men with decreased skeletal mass, age, severe immune dysfunction at diagnosis, having rapid increase in CD4 count fol­lowing ART and IRIS have higher risk of osteoporosis in the long run. Wnioski: Mężczyźni z obniżoną masą szkieletu, w starszym wieku i z ciężkimi niedoborami immunologicznymi w czasie rozpoznania, u których następuje gwałtowny wzrost liczby limfocytów CD4 po ART i IRIS, cechują się wyższym ryzykiem osteoporozy w perspektywie długoterminowej

Performance Evaluation of Chaos Based IDMA Scheme Using Joint Turbo Equalization Over Frequency Selective Fading Channel

This paper proposed the analysis of a new chaos based interleave division multiple access (CB-IDMA) wireless communication system. It also proposed the use of joint turbo equalization to mitigate the effect of intersymbol interference (ISI) in deep faded frequency selective channel. In this study, the proposed CB-IDMA system used the chaotic Tent map for the design of a robust interleaver, which produces low correlation among the users and yields better bit error rate performance. The proposed structure combined the joint turbo equalization for the cancellation of ISI and multiple access interference (MAI), which was observed as the main impediment to successful IDMA communication over frequency selective multipath fading channel. Two types of frequency domain equalizers were considered for performance evaluation; zero forcing (ZF) and minimum mean square error (MMSE) equalizer. Simulation experiments were performed in MATLAB and the results demonstrated that the proposed CB-IDMA system with joint turbo equalization may be preferred in deep fading environment