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2022 7th International Conference on Business and Industrial Research (ICBIR)最新文献

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Study on the Different Types of Accounting Fraud and Tools to Detect and Prevent Fraud 不同类型的会计舞弊及舞弊检测和预防工具研究
Pub Date : 2022-05-19 DOI: 10.1109/ICBIR54589.2022.9786440
Hasyimah Isa, Mohammad Erwindie Abdul Rahim, Nur Aizzah Mohammad Ariffin, Ratne Azera Embran, Syazana Han Mohammad Ridzuan Han, Ulaganathan Subramanian, F. Kawi, Norazillah Abdullah
The main objective of this study is to explore and identify the different types of accounting fraud and evaluate the tools to detect and prevent fraud from occurring. The importance of this study is to look through the accounting fraud that happened in the company globally. The data used for this research is based on the study that has been done by other researchers related to the objective. Fraud takes place in any manner possible. This is due to the effectiveness of the perpetrators.
本研究的主要目的是探索和识别不同类型的会计欺诈,并评估检测和防止欺诈发生的工具。这项研究的重要性是通过会计欺诈,在全球范围内发生的公司。本研究使用的数据是基于与该目标相关的其他研究人员所做的研究。欺诈以任何可能的方式发生。这是由于犯罪者的有效性。
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引用次数: 0
An Exploratory Study on the Relationship Among Corporate Governance, Corporate Social Responsibility and Technology with Ethics 公司治理、公司社会责任、技术与伦理关系的探索性研究
Pub Date : 2022-05-19 DOI: 10.1109/ICBIR54589.2022.9786450
Mayamin Adibah Muhd Masa Masdi, Siti Wardah Hadanan, Nur Syahmina Afiqah Zamain, Aziz Hanafi Awang Hasnan, Muhd Hazim Syakiran Julaihi, Bazilah Nuni Zahidah Sani, Ulaganathan Subramanian, Siti Eddyilahwati Suhaili, Mohamad Zawawi Bahari, Jefri Baisuni
This research is intended to study the impact of corporate governance, Corporate Social Responsibility (CSR), and technology on ethics with the objectives that are to be achieved in the discussions. For the research, the discussion will be based on the literature review from articles and journals that are related to the topic that is going to be analyzed, and it will help to compare and identify gaps in the research.
本研究旨在研究公司治理、企业社会责任(CSR)和技术对伦理的影响,并在讨论中实现目标。对于研究,讨论将基于与将要分析的主题相关的文章和期刊的文献综述,这将有助于比较和识别研究中的差距。
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引用次数: 0
Static Properties of Laser Welded Ultra-High-Strength Stainless Steel Tube 激光焊接超高强度不锈钢管的静态性能
Pub Date : 2022-05-19 DOI: 10.1109/ICBIR54589.2022.9786395
M. Hietala, M. Keskitalo, A. Järvenpää
This paper investigates static properties of laser welded ultra-high-strength (UHS) stainless steel tube. The material of the tube was cold-hardened ultra-high-strength austenitic stainless steel (AISI 301 2H) with a tensile strength of 1.55 GPa. The AISI 301 steel tubes were manufactured by laser welding from two U-shaped parts. For comparison, low strength stainless steel (AISI 304) tubes were also examined in the experiments. The microstructure of the welded joints was studied by optical microscopy. The hardness of the laser weld joint was determined. The strength of the tubes was studied by three-point bending and compression tests. It was observed that the hardness at the HAZ of the AISI 301 joint was 51% lower than that of the base material. HAZ showed new fine grains of austenite phase structure due to the reversion transformation from martensite to austenite. Result showed that the AISI 304 weld had the same hardness as the base material. Three-point bending experiments revealed that the bending strength of the UHS (AISI 301) steel tube was approximately 60% higher than that of low strength AISI 304 steel tube. The location of the weld relative to the direction of the compressive force had a significant effect on the compressive strength of the UHS (AISI 301) steel tube.
研究了激光焊接超高强度不锈钢管的静态性能。管的材料为冷硬化超高强度奥氏体不锈钢(AISI 301 2H),抗拉强度为1.55 GPa。采用激光焊接法制备了AISI 301钢管。为了进行比较,还对低强度不锈钢(AISI 304)管进行了试验。用光学显微镜研究了焊接接头的显微组织。测定了激光焊接接头的硬度。通过三点弯曲和压缩试验研究了钢管的强度。结果表明,AISI 301接头的热影响区硬度比母材低51%。HAZ显示,由于马氏体向奥氏体的逆转转变,形成了新的细小的奥氏体相结构。结果表明,AISI 304焊缝具有与母材相同的硬度。三点弯曲试验表明,UHS (AISI 301)钢管的弯曲强度比低强度AISI 304钢管的弯曲强度高约60%。焊缝位置相对于压缩力方向对UHS (AISI 301)钢管的抗压强度有显著影响。
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引用次数: 0
Green Information Technology Readiness of Small and Medium Enterprises in the Philippines: A Survey 菲律宾中小企业的绿色信息技术准备度调查
Pub Date : 2022-05-19 DOI: 10.1109/ICBIR54589.2022.9786387
Alexander A. Hernandez, Ronaldo Juanatas, Victor James C. Escolano, Ma. Divina E. Elvambuena
There is a growing concern about environmental degradation due to the organizations’ business processes. Green Information Technology (GIT) is an approach for sustainable practices to reduce business operations’ impact on the environment. This study aims to determine GIT readiness through a survey deployed small and medium enterprises in the Philippines. The results indicate that attitude and technology are the highest while the policy is the lowest in the five dimensions. Overall, there is an average Green Information Technology readiness level in small and medium enterprises in the Philippines. This study presents practical and research recommendations to further the uptake of GIT in small and medium enterprises in the Philippines.
由于组织的业务流程,人们越来越关注环境恶化。绿色资讯科技是一种可持续的方法,以减少商业运作对环境的影响。本研究旨在通过调查部署在菲律宾的中小企业来确定GIT的准备情况。结果表明,在五个维度中,态度和技术是最高的,政策是最低的。总体而言,菲律宾中小型企业的绿色信息技术准备水平处于平均水平。本研究提出了实际和研究建议,以进一步在菲律宾的中小企业采用GIT。
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引用次数: 1
The Software Development for Job Shop Production Planning and Inventory Control on Spreadsheet 基于电子表格的作业车间生产计划与库存控制软件开发
Pub Date : 2022-05-19 DOI: 10.1109/ICBIR54589.2022.9786430
Punyapat Trethepvijit, Anchalee Supithak
This research aims to develop a software to solve the job shop production planning which is integrated to the inventory control and management. The significance of this software is applying the concepts of forecasting, raw material planning, and production planning. The inventory control function supports various decisions which are economic order quantity, joint ordering, and truck load limitation for multiple products. The developed algorithm is validated by solving the known solutions for various problems.
本研究旨在开发一套集库存控制与管理于一体的作业车间生产计划解决软件。该软件的意义在于应用了预测、原材料计划和生产计划的概念。库存控制功能支持多种决策,包括经济订单数量、联合订购和多种产品的载重限制。通过求解各种问题的已知解,对所开发的算法进行了验证。
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引用次数: 1
Data Visualization Using Augmented Reality for Education: A Systematic Review 数据可视化使用增强现实教育:系统回顾
Pub Date : 2022-05-19 DOI: 10.1109/ICBIR54589.2022.9786403
Indrajith Ekanayake, Shashini Gayanika
Current education systems use data visualization to present the data in a more comprehensible format. Augmented data visualization is an extended version to present the data in a 2D or 3D form in our field of vision. This study conducted a systematic literature review to identify the current state of the art research in augmented reality and potential future research. Research paid especial attention towards the effective use of augmented reality for data visualization to offer a better pedagogical experience. A total of 39 studies have been filtered between 2017 to 2021 from two recognized databases, IEEE Xplore and ScienceDirect. Three research questions are designed for further analysis. Finally, the paper concludes with a future projection and uncovers research gaps that need to be addressed.
目前的教育系统使用数据可视化以更易于理解的格式呈现数据。增强数据可视化是在我们的视野中以2D或3D形式呈现数据的扩展版本。本研究进行了系统的文献综述,以确定增强现实技术研究的现状和潜在的未来研究。研究特别关注如何有效地利用增强现实技术进行数据可视化,以提供更好的教学体验。2017年至2021年间,从两个公认的数据库IEEE explore和ScienceDirect中筛选出了39项研究。为了进一步分析,设计了三个研究问题。最后,论文总结了未来的预测,并揭示了需要解决的研究差距。
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引用次数: 1
AI Empowered Computing Resource Allocation in Vehicular Ad-hoc NETworks 基于AI的车载Ad-hoc网络计算资源分配
Pub Date : 2022-05-19 DOI: 10.1109/ICBIR54589.2022.9786437
Ayat Hama Saleh, A. Anpalagan
The vehicular ad hoc network (VANET) has emerged as a heterogeneous network with no fixed infrastructure. This paper proposes an AI-empowered task offloading and computing resource allocation model which can manage the computing resources in VANET dynamically. The model is divided into two layers. First, the task offloading layer, where the Random Forest (RF) algorithm is used to determine offloading the vehicle’s computing tasks whether to the Cloud Computing (CC) server or Mobile Edge Computing (MEC) server or to be processed locally (in-vehicle computing). Second, the resource allocation layer, where the Deep Deterministic Policy Gradient (DDPG) algorithm is used to determine the computing platform again when the task is determined to be offloaded to either MEC servers or the cloud servers. To evaluate the performance of the RF classifier, we applied the model to a real-world driving trajectory dataset, and then compared the results with a different set of Machine Learning (ML) algorithms namely, K-nearest neighbour (KNN), Multilayer Perceptron (MLP) and Support Vector Machine (SVM). The results show the RF model outperformed other models in classification accuracy score of 99.83% for task offloading decision, where the KNN, MLP and SVM achieved 9S%, 94.Sl% and 90.94%, respectively. Moreover, the DDPG based resource allocation scheme converges within 150 episodes and reduced the latency cost by 85%.
车载自组网(VANET)是一种没有固定基础设施的异构网络。本文提出了一种基于人工智能的任务卸载和计算资源分配模型,该模型可以对VANET中的计算资源进行动态管理。该模型分为两层。首先是任务卸载层,其中使用随机森林(RF)算法来确定是否将车辆的计算任务卸载到云计算(CC)服务器或移动边缘计算(MEC)服务器或本地处理(车载计算)。其次是资源分配层,当任务确定要卸载到MEC服务器或云服务器时,使用深度确定性策略梯度(Deep Deterministic Policy Gradient, DDPG)算法再次确定计算平台。为了评估RF分类器的性能,我们将该模型应用于现实世界的驾驶轨迹数据集,然后将结果与不同的机器学习(ML)算法(即k -近邻(KNN),多层感知器(MLP)和支持向量机(SVM))进行比较。结果表明,RF模型在任务卸载决策上的分类准确率得分为99.83%,优于其他模型,其中KNN、MLP和SVM的分类准确率分别为99.5%和94。分别为Sl%和90.94%。此外,基于DDPG的资源分配方案在150集内收敛,延迟成本降低了85%。
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引用次数: 1
Women Entrepreneurs E-Business Management: Initiating Rewriting of Rules 女性企业家——电子商务管理:开始改写规则
Pub Date : 2022-05-19 DOI: 10.1109/ICBIR54589.2022.9786520
R. Ghosh, Deepika Pandita
This paper aims to highlight the changes EBusiness Management can bring into the enterprises owned by women. The paper draws focus from the Indian context and provides a model to meet the gap of implementation of E-business management by women entrepreneurs. India has seen a surge in the number of technological ventures over the last two decades but most of the ventures have been instituted or co-instituted by men. Women entrepreneurs, despite been ambitious, have not been attracted to the ambitious initiatives. The paper attempts to probe in and understand what deters the women entrepreneurs to become ’tech she-preneurs’ and their challenges. The study used semi-structured interviews of 15 women entrepreneurs from urban who have incorporated e-business strategies and women entrepreneurs from small towns who are reluctant to indulge in E-business for primary data.
本文旨在突出电子商务管理给女性企业带来的变化。本文从印度的背景出发,提供了一个弥补女性企业家实施电子商务管理差距的模式。在过去20年里,印度的科技企业数量激增,但大多数企业都是由男性创立或共同创立的。女企业家虽然雄心勃勃,但并没有被雄心勃勃的倡议所吸引。本文试图探究和理解阻碍女企业家成为“科技女企业家”的因素及其面临的挑战。该研究采用半结构化访谈的方式,采访了15名已采用电子商务战略的城市女企业家和不愿沉迷于电子商务的小城镇女企业家,以获取原始数据。
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引用次数: 1
Development of Inclusive Finance Amidst Pandemic in India: A Conceptual Framework 印度流行病背景下普惠金融的发展:一个概念框架
Pub Date : 2022-05-19 DOI: 10.1109/ICBIR54589.2022.9786514
Arpita Sharma, Shailesh Rastogi
The study aims to develop a conceptual model for inclusive finance regarding any economic or health crisis through microfinance. The conceptual framework seeks to show how different factors help microfinance institutions navigate the COVID-19 health crisis and reach the ultimate aim of Inclusive Finance. The paper is theoretical and develops a conceptual framework for establishing Inclusive Finance (IF) and Microfinance Institutions access (MFIA) in emerging economies like India. The study provides the dimensions of the inclusion of the informal sector (IIS) as a mediator between the relationship of MFIA and IF. Further, the study designs the conceptual framework and suggests the importance of the Government Intervention (GI) as a moderator and includes the informal section (IIS) as the mediator between the MFIA and the IF. The framework also offers the factors affecting MFIA are Financial Literacy (FL), Flexible Repayment Model (FRM), Digital Financial Services (DFS), and Corporate Disclosure (CD) during COVID -19. The study will help the researchers, practitioners, and policymakers redesign the policies for specific vulnerable sectors like microfinance to absorb the shock-like health crisis- COVID -19 or any financial shock and reach their aim of inclusive finance.
该研究旨在通过小额信贷为任何经济或健康危机制定包容性金融的概念模型。该概念框架旨在展示不同因素如何帮助小额信贷机构应对COVID-19健康危机并实现普惠金融的最终目标。本文是理论性的,并为在印度等新兴经济体建立普惠金融(IF)和小额信贷机构准入(MFIA)提供了一个概念性框架。该研究提供了非正式部门(IIS)作为MFIA和IF之间关系的中介的维度。此外,本研究设计了概念框架,提出了政府干预(GI)作为调节因子的重要性,并将非正式部分(IIS)作为MFIA和IF之间的中介。该框架还提供了COVID -19期间影响MFIA的因素是金融素养(FL)、灵活还款模式(FRM)、数字金融服务(DFS)和企业披露(CD)。该研究将帮助研究人员、从业人员和政策制定者重新设计针对特定脆弱部门(如小额信贷)的政策,以吸收类似冲击的健康危机(COVID -19)或任何金融冲击,并实现其包容性金融的目标。
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引用次数: 0
Development Process and Outcome Assessment of Student Skill Development in the 21st Century Through House Project Activities in an Integrated Project-Based Learning 基于综合项目学习的21世纪学生技能发展的发展过程与结果评估
Pub Date : 2022-05-19 DOI: 10.1109/ICBIR54589.2022.9786489
P. Krissadee, Tanyamai Chiarakul, Ekkasit Khemnguad, Phatcharika Naunthong, Wisanu Petchthai
The purpose of this study is to examine the effectiveness of the House Project offered by Thai-Nichi Institute of Technology (TNI) as a component of degree program of international business management and the extent to which students gain competencies in 21st century skills from extracurricular activities. Qualitative methodology, focus group interviews and literature reviews are used to achieve the objectives and to collect data. Study finds that students gain unique skills which they never think of obtaining from the classroom-based teaching learning process. This finding implicates that some other factors either inherent or embedded in students, and the context specific may have superseded the capacities of students, and the level of monitoring and supervision. Dynamism in teamwork, dedication, commitment, and the effectiveness in communication are found to be major success factors. Furthermore, it is found that the House Project has enabled students to improve their leadership skills, decision making abilities, flexibility, and cooperation in carrying out a task together. Appropriateness and difficulties in financing, transparency in finance, accounting & reporting, and dealing with egoism and emotional intelligence are found to be the areas which need improvements. Interestingly, increased competition brings innovative ideas and successes instead while cooperation and shared information within team members and among projects tend to create more value and enhance capacities.
本研究的目的是检验泰国日治理工学院(TNI)提供的作为国际商业管理学位课程组成部分的房屋项目的有效性,以及学生从课外活动中获得21世纪技能能力的程度。定性方法,焦点小组访谈和文献综述是用来实现目标和收集数据。研究发现,学生在课堂教学过程中获得了他们从未想过的独特技能。这一发现暗示了一些其他因素,无论是固有的还是嵌入在学生身上的,以及特定的环境可能已经取代了学生的能力,以及监督和监督的水平。团队合作的活力、奉献精神、承诺和有效的沟通被认为是成功的主要因素。此外,我们还发现House Project让学生们提高了他们的领导能力、决策能力、灵活性和共同完成任务的合作能力。融资的适当性和困难,财务的透明度,会计和报告,以及处理利己主义和情商被发现是需要改进的领域。有趣的是,增加的竞争带来了创新的想法和成功,而团队成员内部和项目之间的合作和信息共享往往会创造更多的价值和提高能力。
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引用次数: 0
期刊
2022 7th International Conference on Business and Industrial Research (ICBIR)
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