This study aims to integrate research results from several journals ascertain the impact of financial statement fraud (FFS) on pentagon. FFS is an intentional effort by company mislead users statements. Fraud pentagon explains five elements causing FFS. The population in this a journal which not included predatory for 2012-2022. There are 16 samples produced through purposive sampling. Secondar...

Special form of finite fields (FFs), called vector FFs (VFFs), is defined in the vector spaces over the ground finite field GF (p) using particular types of the multiplication operation over vectors. Implementation of the cryptographic algorisms based on elliptic curves (ECs) over VFFs provides significantly higher performance than the implementation of the EC-based algorithms, in which the ECs...

We have evaluated four different fixation techniques for the reconstruction of a standard Mason type-III fracture of the radial head in a sawbone model. The outcome measurements were the quality of the reduction, and stability. A total of 96 fractures was created. Six surgeons were involved in the study and each reconstructed 16 fractures with 1.6 mm fine-threaded wires (Fragment Fixation Syste...

Implementing software configuration management (SCM) in an organization raises various integration problems. We present the Incremental Configuration Environment (ICE), a novel SCM system providing smooth integration with both the software process and the development environment. ICE is based on the version set model, where versions, components, and aggregates are grouped into sets according to...

Shielding interaction effects of two parallel edge cracks in finite thickness plates subjected to remote tension load is analyzed using a developed finite element analysis program. In the present study, the crack interaction limit is evaluated based on the fitness of service (FFS) code, and focus is given to the weak crack interaction region as the crack interval exceeds the length of cracks (b...

This article is the outcome of an empirical study of technical training of women and men through Farmer Field Schools in rural Nepal during the last decade. When the Farmer Field Schools started in Nepal as part of the FAO Integrated Pest Management project in 1997, this was also the year that the Maoists declared the People’s Revolution. The article describes the increased participation of wom...

The purpose of the final focus system (FFS) of the future linear colliders (ILC and CLIC) is to demagnify the beam to the required size at the interaction point (IP). This can be done in a compact way based on a local chromaticity correction [1]. For an enlarged horizontal beta function at the IP βx*, chromaticity on horizontal plane will be smaller. We get a smaller vertical beam size, at the ...

Over time, industrial equipment, particularly in the oil, gas, and petrochemical industries, is subjected to various forms of degradation damage that can affect its structural integrity. Most Codes Standards pertaining components do not address issues damage. As such, performing a Fitness For Service (FFS) assessment recommended make run-repair-replace decisions an in-service component may be f...

Time-integrated fluorescence cumulant analysis (TIFCA) is a data analysis technique for fluorescence fluctuation spectroscopy (FFS) that extracts information from the cumulants of the integrated fluorescence intensity. It is the first exact theory that describes the effect of sampling time on FFS experiment. Rebinning of data to longer sampling times helps to increase the signal/noise ratio of ...

The quality of control (QoC) of a resource-constrained embedded control system may be jeopardized in dynamic environments with variable workload. This gives rise to the increasing demand of co-design of control and scheduling. To deal with uncertainties in resource availability, a fuzzy feedback scheduling (FFS) scheme is proposed in this paper. Within the framework of feedback scheduling, the ...