...Decision Support Systems 50 (2011) 491–500 Contents lists available at ScienceDirect Decision Support Systems j o u r n a l h o m e p a g e : w w w. e l s ev i e r. c o m / l o c a t e / d s s Detection of financial statement fraud and feature selection using data mining techniques P. Ravisankar a, V. Ravi a,⁎, G. Raghava Rao a, I. Bose b a b Institute for Development and Research in Banking Technology, Castle Hills Road #1, Masab Tank, Hyderabad 500 057, AP, India School of Business, The University of Hong Kong, Pokfulam Road, Hong Kong a r t i c l e i n f o a b s t r a c t Recently, high profile cases of financial statement fraud have been dominating the news. This paper uses data mining techniques such as Multilayer Feed Forward Neural Network (MLFF), Support Vector Machines (SVM), Genetic Programming (GP), Group Method of Data Handling (GMDH), Logistic Regression (LR), and Probabilistic Neural Network (PNN) to identify companies that resort to financial statement fraud. Each of these techniques is tested on a dataset involving 202 Chinese companies and compared with and without feature selection. PNN outperformed all the techniques without feature selection, and GP and PNN outperformed others with feature selection and with marginally equal accuracies. © 2010 Elsevier B.V. All rights reserved. Article history: Received 20 November 2009 Received in revised form 14 June 2010 Accepted 3 November 2010 Available online 12 November 2010 Keywords: Data mining...
Words: 10935 - Pages: 44
...Japanese Robotics Rough Draft Team B Heather Jones, Robert Hiser (Team Lead), George Dyakovetsky (Editor), Jerry Hornbogen, Edward (Andy) Felchak, Tricia Creek November 12, 2011 DeVry University Table of contents Contents Introduction 3 Culture of Japan 4 Overview of Japanese Robotics 9 Impact of Technology on the Culture 12 The Japanese Robot Economy 15 Japanese Robotic R & D Economy 17 Sales of Robotic Technology 18 The Workforce Economy 19 Economic Conclusion 20 Government Impacts 21 Public Projects Impact 22 Economics Impact 23 Technology Impacts 23 Moral and Ethical Consideration 24 Positive Impact 24 Negative Impact 25 Conclusion 27 References 28 Introduction Robots of any style and kind have been on people’s minds since the beginning of the technological ages. We see through time where our imaginations have expended when it comes to think about Robots and what we think they will become. We used to think of Robots as multiple armed machines that could cook eggs, pour coffee, and flip eggs. These robots would mimic human behaviors and motions. Then we see cartoons of robots that gave us dreams of robot maids and robot machines that would supply us with any food of our choice, and have it fully cooked, and delivered through a tube. However, now-a-days, we have evolved to higher technology and have even greater imaginations (Niku, 2001). Although, there is one country that surpasses all when it comes to robots and robotics...
Words: 7771 - Pages: 32
...ETHICS IN INFORMATION TECHNOLOGY Third Edition This page intentionally left blank ETHICS IN INFORMATION TECHNOLOGY Third Edition George W. Reynolds Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States Ethics in Information Technology, Third Edition by George W. Reynolds VP/Editorial Director: Jack Calhoun Publisher: Joe Sabatino Senior Acquisitions Editor: Charles McCormick Jr. Senior Product Manager: Kate Hennessy Mason Development Editor: Mary Pat Shaffer Editorial Assistant: Nora Heink Marketing Manager: Bryant Chrzan Marketing Coordinator: Suellen Ruttkay Content Product Manager: Jennifer Feltri Senior Art Director: Stacy Jenkins Shirley Cover Designer: Itzhack Shelomi Cover Image: iStock Images Technology Project Manager: Chris Valentine Manufacturing Coordinator: Julio Esperas Copyeditor: Green Pen Quality Assurance Proofreader: Suzanne Huizenga Indexer: Alexandra Nickerson Composition: Pre-Press PMG © 2010 Course Technology, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission...
Words: 204343 - Pages: 818
...THE FUTURE OF EMPLOYMENT: HOW SUSCEPTIBLE ARE JOBS TO COMPUTERISATION?∗ Carl Benedikt Frey† and Michael A. Osborne‡ September 17, 2013 . Abstract We examine how susceptible jobs are to computerisation. To assess this, we begin by implementing a novel methodology to estimate the probability of computerisation for 702 detailed occupations, using a Gaussian process classifier. Based on these estimates, we examine expected impacts of future computerisation on US labour market outcomes, with the primary objective of analysing the number of jobs at risk and the relationship between an occupation’s probability of computerisation, wages and educational attainment. According to our estimates, about 47 percent of total US employment is at risk. We further provide evidence that wages and educational attainment exhibit a strong negative relationship with an occupation’s probability of computerisation. Keywords: Occupational Choice, Technological Change, Wage Inequality, Employment, Skill Demand JEL Classification: E24, J24, J31, J62, O33. We thank the Oxford University Engineering Sciences Department and the Oxford Martin Programme on the Impacts of Future Technology for hosting the “Machines and Employment” Workshop. We are indebted to Stuart Armstrong, Nick Bostrom, Eris Chinellato, Mark Cummins, Daniel Dewey, David Dorn, Alex Flint, Claudia Goldin, John Muellbauer, Vincent Mueller, Paul Newman, Seán Ó hÉigeartaigh, Anders Sandberg, Murray Shanahan, and Keith ...
Words: 26582 - Pages: 107
...GENEROLO JONO ŽEMAIČIO LIETUVOS KARO AKADEMIJA Genovaitė LAUGALIENĖ Milda MIRONAITĖ MOKOMASIS ANGLŲ – LIETUVIŲ IR LIETUVIŲ – ANGLŲ KALBŲ KARYBOS ŽODYNAS Eksperimentinis leidinys Vilnius 2008 UDK 355(03)=20=882 La-458 Mokomąjį anglų – lietuvių ir lietuvių – anglų kalbų karybos žodyną parengė Generolo Jono Žemaičio Lietuvos karo akademijos Užsienio kalbų instituto direktorė Genovaitė Laugalienė ir Užsienio kalbų instituto Užsienio kalbų katedros lektorė Milda Mironaitė. Atsakingoji redaktorė Užsienio kalbų instituto Užsienio kalbų katedros lektorė Aušra Bučaitė. Recenzavo Generolo Jono Žemaičio Lietuvos karo akademijos viršininko pavaduotojas doc. dr. Pranas Jankauskas, Užsienio kalbų instituto Anglų kalbos mokymo centro viršininkas vyr. ltn. Andrius Kiesas ir Lietuvos kariuomenės Mokymo ir doktrinų valdybos Individualiojo rengimo skyriaus Anglų kalbos mokymo poskyrio vedėja Aušra Narbutienė. © Genovaitė Laugalienė, 2008 © Milda Mironaitė, 2008 © Generolo Jono Žemaičio Lietuvos karo akademija, 2008 Turinys Pratarmė......................................................................................................................... 4 . Angliški ir lietuviški sutrumpinimai ............................................................................ 5 Anglų – lietuvių kalbų karybos žodynas........................................................................ 7 Lietuvių – anglų kalbų karybos žodynas ....................................
Words: 111618 - Pages: 447
...New Medical Devices in the US August 13 2010 Table of Contents 1. Introduction……………………………………………………………………………………………………………………………………2 2. Background and Framework……………………………………………………………………………………………………………4 2.1 Priority Medical Devices for the Netherlands…..……………………………………………………………………4 2.2 The US Vision: From see and treat to predict and prevent……………………………………………………6 2.3 Conclusions…………………………………………………………………………………………………………………………..7 3. Medical device sector in the US………………………………………………………………………………………………………8 3.1 Economic Impact…..………………………………………………………………………………………………………………8 3.2 The Sector by State…..…………………………………………………………………………………………………………10 3.3 Key Institutes: Patent Applications in the Cluster Areas…..………………………………………………….13 3.4 Conclusions…..…………………………………………………………………………………………………………………….20 4. Turning research into novel medical devices………………………………………………………………………………….22 4.1 The Medical Device Development Process…..……………………………………………………………………..22 4.2 CIMIT: A Structure for Medical Device Innovation…..………………………………………………………….23 4.3 Stanford Biodesign: Innovation as a Discipline…..………………………………………………………………..26 4.4 Conclusions and Recommendations…..……………………………………………………………………………….28 5. Summary and Conclusions…………………………………………………………………………………………………………….30 6. Acknowledgements……………………………………………………………………………………………………………………….32 7. References…………………………………………………………………………………………………………………………………….33 Appendices A1 Selection of Key Institutes A2 Results Patent Analysis A3 Research...
Words: 34578 - Pages: 139
...G. P. PUTNAM’S SONS An imprint of Penguin Young Readers Group. Published by The Penguin Group. Penguin Group (USA) Inc., 375 Hudson Street, New York, NY 10014, USA. Penguin Group (Canada), 90 Eglinton Avenue East, Suite 700, Toronto, Ontario M4P 2Y3, Canada (a division of Pearson Penguin Canada Inc.). Penguin Books Ltd, 80 Strand, London WC2R 0RL, England. Penguin Ireland, 25 St. Stephen’s Green, Dublin 2, Ireland (a division of Penguin Books Ltd). Penguin Group (Australia), 707 Collins Street, Melbourne, Victoria 3008, Australia (a division of Pearson Australia Group Pty Ltd). Penguin Books India Pvt Ltd, 11 Community Center, Panchsheel Park, New Delhi–110 017, India. Penguin Group (NZ), 67 Apollo Drive, Rosedale, Auckland 0632, New Zealand (a division of Pearson New Zealand Ltd). Penguin Books South Africa, Rosebank Office Park, 181 Jan Smuts Avenue, Parktown North 2193, South Africa. Penguin China, B7 Jiaming Center, 27 East Third Ring Road North, Chaoyang District, Beijing 100020, China. Penguin Books Ltd, Registered Offices: 80 Strand, London WC2R 0RL, England. Copyright © 2013 by Rick Yancey. All rights reserved. No part of this book may be reproduced, scanned, or distributed in any printed or electronic form without permission in writing from the publisher, G. P. Putnam’s Sons, an imprint of Penguin Young Readers Group, 345 Hudson Street, New York, NY 10014. G. P. Putnam’s Sons, Reg. U.S. Pat & Tm. Off. Please...
Words: 124032 - Pages: 497
...NOTE: This PDF document has a handy set of “bookmarks” for it, which are accessible by pressing the Bookmarks tab on the left side of this window. ***************************************************** We are the last. The last generation to be unaugmented. The last generation to be intellectually alone. The last generation to be limited by our bodies. We are the first. The first generation to be augmented. The first generation to be intellectually together. The first generation to be limited only by our imaginations. We stand both before and after, balancing on the razor edge of the Event Horizon of the Singularity. That this sublime juxtapositional tautology has gone unnoticed until now is itself remarkable. We're so exquisitely privileged to be living in this time, to be born right on the precipice of the greatest paradigm shift in human history, the only thing that approaches the importance of that reality is finding like minds that realize the same, and being able to make some connection with them. If these books have influenced you the same way that they have us, we invite your contact at the email addresses listed below. Enjoy, Michael Beight, piman_314@yahoo.com Steven Reddell, cronyx@gmail.com Here are some new links that we’ve found interesting: KurzweilAI.net News articles, essays, and discussion on the latest topics in technology and accelerating intelligence. SingInst.org The Singularity Institute for Artificial Intelligence: think tank devoted to increasing...
Words: 237133 - Pages: 949
...книг выложен группой vk.com/create_your_english The Project Gutenberg EBook of Ivanhoe, by Walter Scott This eBook is for the use of anyone anywhere at no cost and with almost no restrictions whatsoever. You may copy it, give it away or re-use it under the terms of the Project Gutenberg License included with this eBook or online at www.gutenberg.org Title: Ivanhoe A Romance Author: Walter Scott Release Date: June 25, 2008 [EBook #82] Last Updated: November 6, 2012 Language: English *** START OF THIS PROJECT GUTENBERG EBOOK IVANHOE *** Produced by John P. Roberts, Jr. and David Widger IVANHOE книг выложен группой vk.com/create_your_english A ROMANCE книг выложен группой vk.com/create_your_english By Sir Walter Scott Now fitted the halter, now traversed the cart, And often took leave,—but seemed loath to depart! 1 —Prior. CONTENTS INTRODUCTION TO IVANHOE. DEDICATORY EPISTLE IVANHOE. CHAPTER I CHAPTER II CHAPTER III CHAPTER IV CHAPTER V CHAPTER VI CHAPTER VII CHAPTER VIII CHAPTER IX CHAPTER X CHAPTER XI CHAPTER XII CHAPTER XIII CHAPTER XIV CHAPTER XV CHAPTER XVI CHAPTER XVII CHAPTER XVIII CHAPTER XIX CHAPTER XX CHAPTER XXI CHAPTER XXII CHAPTER XXIII CHAPTER XXIV CHAPTER XXV CHAPTER XXVI CHAPTER XXVII CHAPTER XXVIII CHAPTER XXIX CHAPTER XXX CHAPTER XXXI CHAPTER XXXII. CHAPTER XXXIII CHAPTER XXXIV CHAPTER XXXV CHAPTER XXXVI CHAPTER XXXVII CHAPTER XXXVIII CHAPTER XXXIX CHAPTER XL CHAPTER XLI ...
Words: 198251 - Pages: 794
...Austin and Boxerman’s Information Systems for Healthcare Management Seventh Edition Gerald L. Glandon Detlev H. Smaltz Donna J. Slovensky 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 [First Page] [-1], (1) Lines: 0 to 27 * 516.0pt PgVar ——— ——— Normal Page * PgEnds: PageBreak [-1], (1) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 AUPHA/HAP Editorial Board Sandra Potthoff, Ph.D., Chair University of Minnesota Simone Cummings, Ph.D. Washington University Sherril B. Gelmon, Dr.P.H., FACHE Portland State University Thomas E. Getzen, Ph.D. Temple University Barry Greene, Ph.D. University of Iowa Richard S. Kurz, Ph.D. Saint Louis University Sarah B. Laditka, Ph.D. University of South Carolina Tim McBride, Ph.D. St. Louis University Stephen S. Mick, Ph.D. Virginia Commonwealth University Michael A. Morrisey, Ph.D. University of Alabama—Birmingham Dawn Oetjen, Ph.D. University of Central Florida Peter C. Olden, Ph.D. University of Scranton Lydia M. Reed AUPHA Sharon B. Schweikhart, Ph.D. The Ohio State University Nancy H. Shanks, Ph.D. Metropolitan State College of Denver * [-2], (2 Lines: 2 59.41 ——— ——— Normal * PgEnds [-2], (2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 [-3], (3) Lines:...
Words: 123678 - Pages: 495
...The Industry Handbook http://www.investopedia.com/features/industryhandbook/ Thanks very much for downloading the printable version of this tutorial. As always, we welcome any feedback or suggestions. http://www.investopedia.com/contact.aspx Table of Contents 1) The Industry Handbook: Introduction 2) The Industry Handbook: Porter's 5 Forces Analysis 3) The Industry Handbook: The Airline Industry 4) The Industry Handbook: The Oil Services Industry 5) The Industry Handbook: Precious Metals 6) The Industry Handbook: Automobiles 7) The Industry Handbook: The Retailing Industry 8) The Industry Handbook: The Banking Industry 9) The Industry Handbook: Biotechnology 10) The Industry Handbook: The Semiconductor Industry 11) The Industry Handbook: The Insurance Industry 12) The Industry Handbook: The Telecommunications Industry 13) The Industry Handbook: The Utilities Industry 14) The Industry Handbook: The Internet Industry Introduction Industry analysis is a type of investment research that begins by focusing on the status of an industry or an industrial sector. Why is this important? Each industry is different, and using one cookie-cutter approach to analysis is sure to create problems. Imagine, for example, comparing the P/E ratio of a tech company to that of a utility. Because you are, in effect, comparing apples to oranges, the analysis is next to useless. In each section we'll take an in-depth look at the different valuation techniques and buzz words...
Words: 25936 - Pages: 104
...CONTENTS 1 2 3 4 5 6 Abbreviations/Definitions Code of Conduct and Ethics for Students Important Academic Rules Scheme of Studies Important Notes Detailed Syllabus 1 2 3 17 19 20 Lingaya’s University, Faridabad ABBREVIATIONS/DEFINITIONS "AC" means, Academic Council of the University. "BOM" means, the Board of Management of the University. "BOS" means, the Board of Studies of the Department. “CAU/AUC-option” CAU/AUC means change from Credit to Audit option / change from Audit to Credit option "Class/Course Committee" means, the Class/Course Committee of a class/course. "Course" means, a specific subject usually identified by its course-number and course-title, with a specified syllabus / course-description, a set of references, taught by some teacher(s) / course- instructor(s) to a specific class (group of students) during a specific academic-semester / semester. “Course Instructor" means, the teacher or the Course Instructor of a Course. "Curriculum" means the set of Course-Structure and Course-Contents. "DAA" means, the Dean of Academic Affairs. “DAAB” means Departmental Academic Appeals Board. “DEC/PEC” means Dissertation Evaluation Committee / Project Evaluation committee. “Department” means a group in the University devoted to a specific discipline also called a School. Department and School are used interchangeably. "DSA" means, Dean Student Affairs. “ESE” means End-Semester Examination “EYE” means End-Year Examination. "Faculty Advisor/Class Counsellor”...
Words: 14653 - Pages: 59
...estimate future revenues, costs, and profits to help them plan and monitor operations. They use cost-volume-profit (CVP) analysis to identify the levels of operating activity needed to avoid losses, achieve targeted profits, plan future operations, and monitor organizational performance. Managers also analyze operational risk as they choose an appropriate cost structure. This Chapter Addresses the Following Questions: What is cost-volume-profit (CVP) analysis, and how is it used for decision making? How are CVP calculations performed for a single product? How are CVP calculations performed for multiple products? What is the breakeven point? What assumptions and limitations should managers consider when using CVP analysis? How are margin of safety and operating leverage used to assess operational risk? ch03.qxd 9/27/04 4:06 PM Page 87 COLECO: FAULTY FORECASTS n the early 1980s, personal computers were still somewhat a novelty. At that time, Coleco manufactured a small computer called Adam. In addition, it sold Colecovision games for home computers. Coleco marketed Adam and its computer games heavily, hoping in 1982 for a hot seller during the Christmas and holiday gift season. However, Adam and Colecovision did not sell well. Coleco found itself close to bankruptcy. Then in 1983 Coleco purchased the license to manufacture Cabbage Patch Dolls. It began production for Christmas 1983. Coleco widely publicized the dolls’ arrival at toy stores, but managers anticipated greater sales...
Words: 23145 - Pages: 93
...M U M BA I S I L I C O N VA L L E Y BA N G A LO RE S I N G A P O RE M U M BA I B KC NEW DELHI MUNICH N E W YO RK Start – Ups: What You Need To Know April 2016 © Copyright 2016 Nishith Desai Associates www.nishithdesai.com Provided upon request only © Nishith Desai Associates 2016 Start – Ups: What You Need To Know About NDA Nishith Desai Associates (NDA) is a research based international law firm with offices in Mumbai, Bangalore, Silicon Valley, Singapore, New Delhi, Munich & New York. We specialize in strategic legal, regulatory and tax advice coupled with industry expertise in an integrated manner. We focus on niche areas in which we provide significant value and are invariably involved in select highly complex, innovative transactions. Our key clients include marquee repeat Fortune 500 clientele. Our practice areas include Mergers & Acquisitions, Private Equity Investments, Corporate & Securities Law, Competition Law, JVs & Restructuring, International Tax, International Tax Litigation, Litigation & Dispute Resolution, Fund Formation, Capital Markets, Employment and HR, Intellectual Property, International Commercial Law and Private Client. Our specialized industry niches include funds, financial services, insurance, IT and telecom, pharma and healthcare, media and entertainment, real estate and infrastructure & education. Nishith Desai Associates has been ranked as the Most Innovative Indian Law Firm (2014 & 2015)...
Words: 22451 - Pages: 90
...COLLAPSE HOW S O C I E T I E S CHOOSE TO FAIL OR S U C C E E D JARED DIAMOND VIK ING VIKING Published by the Penguin Group Penguin Group (USA) Inc., 375 Hudson Street, New York, New York 10014, U.S.A. Penguin Group (Canada), 10 Alcorn Avenue, Toronto, Ontario, Canada M4V 3B2 (a division of Pearson Penguin Canada Inc.) Penguin Books Ltd, 80 Strand, London WC2R ORL, England Penguin Ireland, 25 St. Stephen's Green, Dublin 2, Ireland (a division of Penguin Books Ltd) Penguin Books Australia Ltd, 250 Camberwell Road, Camberwell, Victoria 3124, Australia (a division of Pearson Australia Group Pty Ltd) Penguin Books India Pvt Ltd, 11 Community Centre, Panchsheel Park, New Delhi—110 017, India Penguin Group (NZ), Cnr Airborne and Rosedale Roads, Albany, Auckland 1310, New Zealand (a division of Pearson New Zealand Ltd) Penguin Books (South Africa) (Pty) Ltd, 24 Sturdee Avenue, Rosebank, Johannesburg 2196, South Africa Penguin Books Ltd, Registered Offices: 80 Strand, London WC2R ORL, England First published in 2005 by Viking Penguin, a member of Penguin Group (USA) Inc. 13579 10 8642 Copyright © Jared Diamond, 2005 All rights reserved Maps by Jeffrey L. Ward LIBRARY OF CONGRESS CATALOGING IN PUBLICATION DATA Diamond, Jared M. Collapse: how societies choose to fail or succeed/Jared Diamond. p. cm. Includes index. ISBN 0-670-03337-5 1. Social history—Case studies. 2. Social change—Case studies. 3. Environmental policy— Case studies. I. Title. HN13. D5 2005 304.2'8—dc22...
Words: 235965 - Pages: 944
