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The influence of computer auditing in auditing firms in the Accra Metropolis, Ghana 计算机审计对加纳阿克拉市审计事务所的影响
Pub Date : 2022-07-01 DOI: 10.33545/27076636.2022.v3.i2a.65
M. Affum, W. Matli
Ghanaians in the accounting profession began using computers to process data and information in early 1980’s. Little attention was paid to the use of computers in auditing due to its limited use. After 1990, computerized auditing became widespread in Ghana due to the stimulation computers brought with its introduction. Very few auditing firms have adopted the system of Computer auditing. Majority of auditing firms using the computer to audit are met with numerous risks looking at their level of information communication technology expertise, experience and the sophistication of the computers. The case for the Equity funding corporation occurrence in the USA in 1973 supports this claim. The risk of the auditing computers being attacked by cyber criminals, systems analysts manipulating the computer may render the practice of auditing around the computer useless. This may eventually lead to accounting malpractice. As a result the introduction of computerized auditing evolved. According to Millichamp (1993) the aim of an audit is to empower the auditor to express his opinion on the financial statements of an enterprise, if the accounts show a true and fair view or not. When doing computer auditing or not, the basis of the auditor forming an opinion on the truth and fairness of the financial statements remains the same Okine, (1996). The aim purpose of this research is to examine the introduction of computer auditing and explore the impact of computer auditing on the auditing staff and the auditing firm in general. The research employed questionnaires and direct interviews for this study. Form the findings of this study, it can be implied that, firms, which audited through the computer, did so in order to establish control programmes built into the computer. All firms provided adequate education to the employees on the need to adopt computer auditing. The employees responded favorably to the introduction of computer auditing.
20世纪80年代初,会计行业的加纳人开始使用计算机处理数据和信息。由于计算机的使用有限,在审计中很少注意到它的使用。1990年以后,由于计算机的引入带来了刺激,计算机审计在加纳开始普及。很少有审计公司采用计算机审计系统。大多数使用计算机进行审计的审计公司都面临着许多风险,考虑到他们的信息通信技术专业知识水平、经验和计算机的复杂性。1973年美国股权融资公司的案例支持了这一说法。审计计算机被网络罪犯攻击的风险,系统分析人员操纵计算机可能会使围绕计算机的审计实践无效。这可能最终导致会计舞弊。因此,计算机化审计的引入得到了发展。根据Millichamp(1993)的观点,审计的目的是授权审计人员对企业的财务报表表达自己的意见,无论这些报表是否显示了真实和公平的观点。当是否进行计算机审计时,审计师对财务报表的真实性和公平性形成意见的基础是相同的Okine,(1996)。本研究的目的是考察计算机审计的引入,并探讨计算机审计对审计人员和审计事务所的总体影响。本研究采用问卷调查法和直接访谈法。从这项研究的结果可以看出,通过计算机进行审计的公司这样做是为了建立内置于计算机中的控制程序。所有公司都向雇员提供了充分的教育,让他们了解采用计算机审计的必要性。员工们对引进电脑审计反应很好。
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引用次数: 0
Stability analysis and development of gear shift patterns for an eight speed automatic transmission vehicle 某型八速自动变速器换档模式的稳定性分析与开发
Pub Date : 2022-07-01 DOI: 10.33545/27076636.2022.v3.i2a.63
Thiagarajar M Shunmathi Researcher, M. Shunmathi
The increasing stringency of exhaust emission regulations, as well as the rising index of carbon dioxide emissions from the road transport, has driven auto manufacturers and designers to develop solutions for even more efficient vehicles, with well-designed vehicle transmission and gear shift patterns among the alternative approaches used. The current article proposes a design method for developing an appropriate gear ratio set and gear shift patterns for an eight-speed automatic transmission. The BMW M4 Eight speed transmission model was developed using the MATLAB/Simulink platform, and the results were validated using experiment data. The effectiveness of the previously chosen gear ratio set and gear shift patterns was then assessed using a eight-speed transmission model based on the validated six speed transmission model. Based on a mathematical simulation approach, this article presents a novel microscopic model to illustrate the traffic phenomenon. The stability of the proposed model is investigated using the perturbation technique in order to analyze it and determine its stability conditions. The mathematical experimental tests were carried out, and the results reveal that the proposed model is valid. Patterns for sport mode, eco mode, and an accomplished by two modes were analyzed and the results.
随着尾气排放法规的日益严格,以及道路交通二氧化碳排放指数的不断上升,汽车制造商和设计师们已经开始为更高效的车辆开发解决方案,其中包括精心设计的车辆变速器和换挡模式。本文提出了一种设计方法,为八速自动变速器制定合适的传动比设置和换挡模式。利用MATLAB/Simulink平台开发BMW M4八速变速器模型,并利用实验数据对结果进行验证。然后使用基于验证的六速变速器模型的八速变速器模型评估先前选择的传动比设置和换挡模式的有效性。本文基于数学模拟的方法,提出了一种新的微观模型来描述交通现象。利用摄动技术研究了该模型的稳定性,分析了模型的稳定性,确定了模型的稳定性条件。进行了数学实验测试,结果表明该模型是有效的。对运动模式、生态模式和由两种模式完成的一种模式进行了分析并得出了结果。
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引用次数: 0
Exploring the use of automated teller machine (ATM) services of Agricultural Development Bank (ADB), Kasoa Branch 探索使用农业发展银行(亚行)卡索分行的自动柜员机服务
Pub Date : 2022-01-01 DOI: 10.33545/27076636.2022.v3.i1b.50
M. Affum
The Automated teller machine (ATM) is one of the technological advances that brought about changes in the way banks provide service to their customers. The ATM was introduced with the view to automate the operations of the banks and thus reduce the need for bank tellers and in long run reduce costs. One of the aims of banks in bringing the ATM was to reduce congestion in the banks and improve service delivery to the customer. Against this background, the study sought to determine the reasons underlining the low patronage of ATM services. The study adopted the descriptive approach whilst stratified sampling method to break the sample unit according to their level of education. The results of the study show that there is a high perception that the ATM is associated with technical problems such as frequent network failures and frequent breakdowns. Again, customers and the bank have benefitted in terms of improved service and increase in revenue. However, there are areas that need improvement like prompt resolution of ATM queries and faults as well as frequent network failures. Finally, the study recommends on how to alleviate the challenges such as the introduction of more ATMs and reduced ATM down time.
自动柜员机(ATM)是一项技术进步,它改变了银行为客户提供服务的方式。引进自动取款机是为了使银行的业务自动化,从而减少对银行柜员的需求,从长远来看,可以降低成本。银行引进自动取款机的目的之一是减少银行的拥挤,改善向客户提供的服务。在此背景下,本研究试图找出ATM服务使用率低的原因。本研究采用描述性方法,分层抽样方法,根据受教育程度对样本单位进行划分。研究结果表明,人们普遍认为ATM与频繁的网络故障和频繁的故障等技术问题有关。客户和银行再次受益于服务的改善和收入的增加。然而,也有一些领域需要改进,比如ATM查询和故障的快速解决以及频繁的网络故障。最后,该研究建议如何缓解挑战,如引入更多的ATM机和减少ATM停机时间。
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引用次数: 0
The implementation of information communicating technology in modern marketing 信息通信技术在现代营销中的应用
Pub Date : 2022-01-01 DOI: 10.33545/27076636.2022.v3.i1a.47
M. Affum
What businesses need is a vision and the right technology solution to exploit the numerous opportunities present in this ever-changing business world. This research work is about how Information Communication Technology (ICT) is implemented in Marketing and can enhance the strategic advantage of one business over the others in a turbulent Marketing environment. To achieve the full benefits of ICT in business today, two fundamental factors applied. These are: 1. The effective use of Information Communication Technology will become increasingly important to the long-term success of virtually all businesses. 2. The adoption and the implementation of effective and efficient Information system depend critically on the level of technological competition in the entire business environment and the level of technology in the country as a whole. Enhancing this leadership role of Information Technology is not easy for many businesses, but success depends on the fact that adopters of the concept participate effectively in its implementation process. The research work is solely committed to how Information Communication Technology (ICT) is being applied in Marketing and the benefits businesses would be getting if they adopt the concept wholeheartedly and implement it effectively with the right business layout.
企业需要的是一个远景和正确的技术解决方案,以利用这个不断变化的商业世界中存在的众多机会。这项研究工作是关于信息通信技术(ICT)如何在市场营销中实施,以及如何在动荡的市场营销环境中增强一个企业对其他企业的战略优势。为了在当今的商业中充分发挥信息通信技术的优势,有两个基本因素适用。它们是:1;信息通信技术的有效利用对几乎所有企业的长期成功将变得越来越重要。2. 有效和高效的信息系统的采用和实施在很大程度上取决于整个商业环境的技术竞争水平和整个国家的技术水平。对许多企业来说,加强信息技术的领导作用并不容易,但成功取决于这一概念的采纳者有效地参与其实施过程。这项研究工作完全致力于信息通信技术(ICT)在市场营销中的应用,以及如果企业全心全意地采用这一概念,并通过正确的业务布局有效地实施它,将会获得什么好处。
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引用次数: 0
A detailed analysis on data warehousing 详细分析了数据仓库
Pub Date : 2022-01-01 DOI: 10.33545/27076636.2022.v3.i1b.56
M. Atif
The usage of specialised design approaches is required for multidimensional modelling. Regardless of the facts that it's been written on how to develop a data warehouses, no consensus on a design methodology has emerged. This paper is based on a comprehensive discussion conducted during the Perspectives Workshop Data Warehousing just at Crossroads at Dagstuhl, and it seeks to explain some unsolved challenges in data warehouses modelling and design. Conceptual models, logical models, design techniques, comparability, and designs for new architectures as well as workloads are all factors that are taken into account.
多维建模需要使用专门的设计方法。抛开如何开发数据仓库这一事实不谈,在设计方法上还没有达成共识。本文基于在Dagstuhl Crossroads举办的Perspectives Workshop Data Warehousing期间进行的全面讨论,它试图解释数据仓库建模和设计中一些未解决的挑战。概念模型、逻辑模型、设计技术、可比性以及新体系结构和工作负载的设计都是需要考虑的因素。
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引用次数: 1
Computerization of accounting systems essence on employees and customers at GT bank, cape coast 会计系统电算化对海岸角GT银行员工和客户的影响
Pub Date : 2022-01-01 DOI: 10.33545/27076636.2022.v3.i1b.49
M. Affum
This study reports the findings of a study on investigating the essence of the use of Computerized Accounting Systems in corporate Banks. Data for the study were collected from a sample of 40 respondents using structured questionnaires. Simple random sampling technique was used in the selection of respondents. Data collected was first coded and analyzing statistical technique and narrative description. Tables and charts were used to present frequency distribution and interpretations made to show the essence of the use of Computerized Accounting Systems in Corporate Banks. The study revealed that the computerized accounting system was preferred more than the manual accounting system because it was effective, efficient and accurate. It is therefore recommended that, well trained computer personnel be employed in the bank, notwithstanding the cost that would be incurred on them so as to curtail the problem of lack of computer personnel in the banks that operate under the manual accounting system.
本研究报告了一项关于在公司银行中使用会计电算化系统的本质的研究结果。该研究的数据是通过结构化问卷从40名受访者中收集的。调查对象的选择采用简单随机抽样的方法。收集的数据首先进行编码和分析,采用统计技术和叙述描述。使用表格和图表来表示频率分布,并解释说明公司银行使用会计电算化系统的本质。研究表明,电算化会计系统比人工会计系统更受欢迎,因为它有效、高效和准确。因此,建议在银行雇用训练有素的计算机人员,尽管这将对他们产生费用,以减少在人工会计制度下运作的银行缺乏计算机人员的问题。
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引用次数: 0
A machine learning model for skin disease classification using convolution neural network 基于卷积神经网络的皮肤病分类机器学习模型
Pub Date : 2022-01-01 DOI: 10.33545/27076636.2022.v3.i1b.53
Viswanatha Reddy Allugunti
Melanoma is a skin disease that tends to be lethal. It occurs when melanocytes develop in an uncontrolled manner. Melanoma goes under a few different names, including malignant melanoma. The incidence of melanoma is at its highest level ever recorded in both Australia and New Zealand. It is estimated that one in every 15 white New Zealanders will indeed be diagnosed with melanoma at some point in their lives. Aggressive malignancy was the third most common kind of cancer in men and women in 2012, respectively. Melanoma can develop at any age in adults, but it is highly unusual in children and teenagers. It is hypothesized that the first step in developing melanoma is an unregulated multiplication of melanocytic stem cells that have been genetically altered. The survival rate can significantly increase if melanoma is identified in dermos copy images at an earlier stage. On the other hand, the detection of melanomas is an incredibly challenging task. Consequently, the detection and recognition of skin cancer are of tremendous assistance to the accuracy of pathologists. In this research, a deep learning technique is shown for reliably diagnosing the type of melanoma present at a preliminary phase. The proposed model makes a distinction among lesion maligna, superficial spreading, and nodular melanoma. This permits the early diagnosis of the virus and the quick isolation and therapy necessary to stop the transmission of infection further. Deep learning (DL) and the standard non-parametric machine learning method are exemplified in the deep layer topologies of the convolutional neural network (CNN), which are neural network algorithms. The effectiveness of a CNN classifier was evaluated using data retrieved from the website https://dermnetnz.org/. The outcomes of the experiments show that the proposed method is superior in terms of diagnostic accuracy compared to the methodologies that are currently considered state of the art.
黑色素瘤是一种致命的皮肤病。当黑素细胞以不受控制的方式发育时,就会发生这种情况。黑色素瘤有几个不同的名字,包括恶性黑色素瘤。在澳大利亚和新西兰,黑色素瘤的发病率都达到了有史以来的最高水平。据估计,每15个新西兰白人中就有一个会在人生的某个阶段被诊断出患有黑色素瘤。2012年,侵袭性恶性肿瘤分别是男性和女性的第三大常见癌症。黑色素瘤可以在成人的任何年龄发生,但在儿童和青少年中非常罕见。据推测,黑色素瘤发生的第一步是基因改变的黑色素细胞干细胞的不受管制的增殖。如果在早期阶段在皮肤复制图像中发现黑色素瘤,存活率可以显着增加。另一方面,黑素瘤的检测是一项极具挑战性的任务。因此,皮肤癌的检测和识别对病理学家的准确性有很大的帮助。在这项研究中,一种深度学习技术被证明可以可靠地诊断黑色素瘤的类型。提出的模型使病变恶性,浅表扩散和结节性黑色素瘤之间的区别。这使得早期诊断病毒和迅速隔离和治疗必要的进一步阻止感染的传播。深度学习(DL)和标准的非参数机器学习方法在卷积神经网络(CNN)的深层拓扑中得到了例证,这是神经网络算法。CNN分类器的有效性使用从https://dermnetnz.org/网站检索的数据进行评估。实验结果表明,与目前被认为是最先进的方法相比,所提出的方法在诊断准确性方面更胜一筹。
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引用次数: 80
Exploring the impact of ICT in procurement at western regional medical stores 探讨信息通信技术对西部地区医药商店采购的影响
Pub Date : 2022-01-01 DOI: 10.33545/27076636.2022.v3.i1a.40
M. Affum
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引用次数: 0
For fuzzy classification of databases with FCQL 用FCQL对数据库进行模糊分类
Pub Date : 2022-01-01 DOI: 10.33545/27076636.2022.v3.i1a.36
Seyfali Mahini
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引用次数: 0
Work output level using ICT at in Twifo Atti-Morkwa district assembly 在Twifo Atti-Morkwa地区大会上使用ICT的工作产出水平
Pub Date : 2022-01-01 DOI: 10.33545/27076636.2022.v3.i1a.41
M. Affum
- The primary aim of this paper is to look at the speed level of Information and Communication Technology resources of staff of Twifo Atti-Morkwa District Assembly. The degree of impact of Information and Communication Technology have on activities of staff at TAMDA is about 70%. There is a relationship between work output, qualification, promotion and performance in the Assembly. From the findings and analysis of the data received, it was recommended the Assembly should look at adopting Information and Communication Technologies at the work place for an effective performance. The civil organisations management should also consider engaging the services of staff with high Information and Communication Technology proficiency for good job delivery. The district assembly should as well look at creating Information and Communication Technology workshops for its employees to facilitate them with the needed skills and resources they require for a better work output. Abstract-The primary aim of this paper is to look at the speed level of Information and Communication Technology resources of staff of Twifo Atti-Morkwa District Assembly. The degree of impact of Information and Communication Technology have on activities of staff at TAMDA is about 70%. There is a relationship between work output, qualification, promotion and performance in the Assembly. From the findings and analysis of the data received, it was recommended the Assembly should look at adopting Information and Communication Technologies at the work place for an effective performance. The civil organisations management should also consider engaging the services of staff with high Information and Communication Technology proficiency for good job delivery. The district assembly should as well look at creating Information and Communication Technology workshops for its employees to facilitate them with the needed skills and resources they require for a better work output.
-本文的主要目的是研究Twifo Atti-Morkwa地区议会工作人员的信息和通信技术资源的速度水平。信息和通信技术对TAMDA工作人员活动的影响程度约为70%。在大会上,工作产出、资格、晋升和业绩之间存在着一种关系。根据对收到的数据的调查结果和分析,建议大会考虑在工作场所采用信息和通信技术,以便有效地执行工作。民间机构的管理层亦应考虑聘用谙熟资讯及通讯科技的员工,以提供优质的工作。地区讲习会也应考虑为其雇员设立资讯及通讯科技工作坊,以协助他们掌握所需的技能及资源,以取得更好的工作成果。摘要:本文的主要目的是研究Twifo Atti-Morkwa地区议会工作人员的信息和通信技术资源的速度水平。信息和通信技术对TAMDA工作人员活动的影响程度约为70%。在大会上,工作产出、资格、晋升和业绩之间存在着一种关系。根据对收到的数据的调查结果和分析,建议大会考虑在工作场所采用信息和通信技术,以便有效地执行工作。民间机构的管理层亦应考虑聘用谙熟资讯及通讯科技的员工,以提供优质的工作。地区讲习会也应考虑为其雇员设立资讯及通讯科技工作坊,以协助他们掌握所需的技能及资源,以取得更好的工作成果。
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引用次数: 0
期刊
International Journal of Computing, Programming and Database Management
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