The paper examines the concept of "creative accounting", considers its essence, as well conditions origin and implementation. It is established that a necessary condition for creative accounting to help company find ways solve problem increasing costs by improving processes organization work. Negative positive impact on development principles. reasons using data manipulation in financial statem...

this research explores the manipulation of biomedical big data and diseases detection using automated computing mechanisms. As efficient and cost effective way to discover disease and drug is important for a society so computer aided automated system is a must. This paper aims to understand the importance of computer aided automated system among the people. The analysis result from collected da...

Multi-robot manipulation tasks can be complicated, due to the need for tight temporal coupling between the robots. However, this is an ideal scenario for human-agent-robot teams, since performing all of the manipulation aspects of the task autonomously is not feasible without additional sensors. To ameliorate this problem, we present a paradigm for allowing subjects to configure a user interfac...

The present work deals with the design, implementation and assessment of a new haptic system specifically conceived for manipulative tasks in virtual environments. Such a system has been designed by taking into account specific issues related to fine manipulation, such as multipoint haptics, coherence, transparency, and physical representation. The haptic system herein described includes also a...

Everyday robotics are challenged to deal with autonomous product handling in applications like logistics or retail, possibly causing damage on the items during manipulation. Traditionally, most approaches try to minimize physical interaction with goods. However, we propose to take into account any unintended motion of objects in the scene and to learn manipulation strategies in a self-supervise...

Abstract This article investigates the determinants and consequences of manipulating COVID-19 statistics in an authoritarian federation using Russian case. It abandons interpretation regime as a unitary actor acknowledges need to account for complex interaction various bureaucratic political players understand spread logic manipulation. Our estimation strategy takes advantage natural experiment...

Introduction. Little research has been conducted looking at the effects of osteopathic manipulative treatment (OMT) on preterm infants. Aim of the Study. This study hypothesized that osteopathic care is effective in reducing length of hospital stay and that early OMT produces the most pronounced benefit, compared to moderately early and late OMT. A secondary outcome was to estimate hospital cos...

Objectives: This study aimed at analyzing the test-retest and interrater reliabilities of the Test of In-Hand Manipulation-Modified (TIHM-M), as well as the relationship between in-hand manipulation and handwriting. Methods: We administered the TIHM-M twice, two days apart, and the Beknopte Beoordelingsmethode voor Kinder Handschriften (BHK) - Concise Assessment Method for children’s handwriti...