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Scope of Implication of Forensic accounting and Fraud Investigation in an emerging economy: An empirical study on the banking sector of Bangladesh 法务会计和欺诈调查在新兴经济体中的影响范围:对孟加拉国银行业的实证研究
Pub Date : 2024-07-30 DOI: 10.30574/wjaets.2024.12.2.0278
Mohd. Khaleduzzaman, Shehrly Mahboob Hera
The main objective of this study is to find out Forensic Accounting and fraud investigation (FAFI) implementation chances in the context of Bangladesh. Another objective of this study is to find out the reasons behind implementing Forensic Accounting and fraud investigation in the banking sector of Bangladesh. This study has used regression, correlation and descriptive statistics to discuss the data. This study has collected a large number of sample from the accounting students who have forensic accounting knowledge or banking knowledge and the professionals of accounting. This study has provided a close ended questionnaire to the respondents to get their thoughts about it. This study has found out that the government initiative can be the most important factor to implement Forensic Accounting and fraud investigation in the banking sector of Bangladesh. If government wants to implement, it can be implemented easily. The possibilities of implementation of Forensic Accounting and fraud investigation can be increased if the regulatory bodies have the courage to make it happen. This should be implemented in Bangladesh, since, the implementation of Forensic Accounting and fraud investigation can improve the situation of financial crime in the context of Bangladesh. Universities can play a great role in the process of implementation since, the implementation can be smooth by increasing the business knowledge of the stakeholders of the industry. The implementation of this study is to find out the possible reasons to implementation of Forensic Accounting and fraud investigation in Bangladesh. Therefore, this study can help the stakeholders of the related industry to understand the important of Forensic Accounting and fraud investigation and the reasons of implementation in Bangladesh. This study can help to enlighten the core issues regarding FAFI. The contribution of this study can help the stakeholders of the general industries of Bangladesh. This study is one of the very few studies where, Forensic Accounting and fraud investigation has been discussed to implement it in an emerging economy. This study has studied the possibilities and reasons of the implementation, which is very rare in this case.
本研究的主要目的是找出在孟加拉国实施法证会计和欺诈调查(FAFI)的机会。本研究的另一个目的是找出孟加拉国银行业实施法务会计和欺诈调查背后的原因。本研究使用回归、相关和描述性统计来讨论数据。本研究从具有法务会计知识或银行知识的会计专业学生和会计专业人员中收集了大量样本。本研究向受访者提供了一份封闭式问卷,以了解他们的想法。本研究发现,在孟加拉国银行业实施法务会计和欺诈调查,政府的主动性是最重要的因素。如果政府愿意实施,就很容易实施。如果监管机构有勇气实施法务会计和欺诈调查,实施的可能性就会增加。在孟加拉国,法务会计和欺诈调查的实施可以改善孟加拉国的金融犯罪情况,因此应该在孟加拉国实施。在实施过程中,大学可以发挥巨大作用,因为通过增加行业利益相关者的业务知识,可以顺利实施。本研究旨在找出在孟加拉国实施法务会计和欺诈调查的可能原因。因此,本研究可帮助相关行业的利益攸关方了解法务会计和欺诈调查的重要性以及在孟加拉国实施的原因。本研究有助于揭示有关法证会计和欺诈调查的核心问题。本研究的贡献有助于孟加拉国一般行业的利益相关者。本研究是极少数讨论在新兴经济体实施法务会计和欺诈调查的研究之一。本研究对实施的可能性和原因进行了研究,这在本案例中非常罕见。
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引用次数: 0
Churn prediction using machine learning: A coupon optimization technique 利用机器学习预测客户流失:优惠券优化技术
Pub Date : 2024-07-30 DOI: 10.30574/wjaets.2024.12.2.0310
Nadeem Ahmed, Muhammad Umair
Customer retention has been identified as one of the most crucial difficulties in every Business particularly in the grocery retail industry. In this context, an accurate forecast of whether a client will leave the organisation, also known as churn prediction, is critical for businesses to undertake successful retention strategies. High churn rates result in massive losses for corporations because keeping existing customers is more profitable than getting new ones and getting a new customer costs five times as much as keeping an old one. As a result, firms should be able to track churn rates to calculate client churn. Also, if we know which clients are going to quit before they do, we may devise preventative measures. Also, current marketing strategies such as giving coupons to customers, the majority of whom do not use them, incur significant costs for marketing and sending. Knowing which customers are not going to use that coupon will assist organisations in devising alternative strategies to retain that customer rather than sending coupons. This paper studies Dunnhumby data and proposes 2 different models one for predicting the churn and the other for coupon redemption model and both uses XGBoost Classifier Model. When both models are used together, one will predict if the customer is going to churn, and to prevent churn, we use marketing techniques such as sending coupons, so the coupon redemption model will target whether the customer will use the coupon or not, so we do not send them those coupons and propose different retention methods for these customers. This can help businesses save money by reducing churners and saving money on marketing staff and sending promotions.
留住客户被认为是每个企业最关键的困难之一,尤其是在杂货零售行业。在这种情况下,准确预测客户是否会离开企业(也称为流失预测)对于企业成功实施客户挽留战略至关重要。高流失率会给企业带来巨大损失,因为留住现有客户比争取新客户更有利可图,而争取一个新客户的成本是留住一个老客户的五倍。因此,企业应该能够跟踪客户流失率,计算客户流失率。此外,如果我们在客户流失之前就知道他们会流失,我们就可以制定预防措施。此外,目前的营销策略(如向客户发放优惠券,但大多数客户不会使用)会产生大量的营销和发送成本。了解哪些顾客不会使用优惠券将有助于企业制定其他策略来留住顾客,而不是发送优惠券。本文对 Dunnhumby 数据进行了研究,并提出了两个不同的模型,一个用于预测客户流失率,另一个用于预测优惠券兑换模型,两个模型都使用了 XGBoost 分类器模型。当这两个模型一起使用时,其中一个模型将预测客户是否会流失,为了防止客户流失,我们使用了发送优惠券等营销技术,因此优惠券兑换模型将针对客户是否会使用优惠券,所以我们不会向他们发送这些优惠券,并为这些客户提出了不同的挽留方法。这样可以减少客户流失,节省营销人员和发送促销信息的费用,从而帮助企业节约成本。
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引用次数: 0
Optimization of solar energy using artificial neural network controller with dc-dc boost, cuk, and single-ended primary inductor converter (SEPIC) converters 利用人工神经网络控制器与直流-直流升压、CUK 和单端初级电感转换器 (SEPIC) 对太阳能进行优化
Pub Date : 2024-07-30 DOI: 10.30574/wjaets.2024.12.2.0303
Kasim Ali, Mohammad, Sarhan M. Musa
The challenge of the greenhouse effect today is to find ways to prevent CO2 emissions, as this harmful gas causes global negative changes. One eco-friendly energy source is solar power, which uses a solar array system composed of various components. A critical part of this system is the Maximum Power Point Tracker (MPPT), which ensures optimal power generation. The MPPT's signal is sent to an Insulated Gate Bipolar Transistor (IGBT) via a Pulse Width Modulator (PWM), adjusting the system's resistance. Traditional controllers used the Perturbation and Observation (P&O) algorithm, which struggled with rapid environmental changes. The new AI-based Artificial Neural Network (ANN) controller improves efficiency by instantly adapting to changes. This work compares the ANN controller with the use of three data sets of 104, 201, and 1001 with three DC-DC converters: Boost, Cuk, and Single-Ended Primary Inductor Converter (SEPIC) converters.
当今温室效应面临的挑战是找到防止二氧化碳排放的方法,因为这种有害气体会造成全球负面变化。太阳能是一种环保能源,它使用由各种组件组成的太阳能电池阵列系统。该系统的一个关键部分是最大功率点跟踪器(MPPT),它能确保最佳发电效果。MPPT 的信号通过脉宽调制器 (PWM) 发送到绝缘栅双极晶体管 (IGBT),从而调节系统的电阻。传统控制器使用 "扰动和观测"(P&O)算法,这种算法难以应对快速的环境变化。新的基于人工智能的人工神经网络(ANN)控制器能够即时适应变化,从而提高效率。这项研究利用 104、201 和 1001 三个数据集,对三种直流-直流转换器的 ANN 控制器进行了比较:升压、Cuk 和单端初级电感转换器 (SEPIC) 转换器。
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引用次数: 0
Recovering wood wastes for potential use in building 回收可能用于建筑的木材废料
Pub Date : 2024-07-30 DOI: 10.30574/wjaets.2024.12.2.0298
M. Mpele, Baana Abouar, Okpwe Mbarga
Wood shavings which are waste products of the wood industries have been regrouped under the basis of their sizes in three classes. For every class, wood concretes prismatic samples of 4x4x16 cm3 dimensions have been prepared from the mixture of Bubinga wood shavings and Portland cement. Their physical (densities, water absorption rate) and mechanical (flexural and unconfined compressive strength) characteristics have been studied during 8 years. The results we obtained tend to show that the mechanical and physical characteristics of wood concrete are stable and depend: on the wood shavings class and the quantity of cement that have been used for their manufacture. The main result of this survey is that: the wood concrete so made can be used to produce chipboards for walls and insulations materials.
木刨花是木材工业的废料,根据其大小被分为三类。每一类都有 4x4x16cm3 尺寸的木混凝土棱柱样品,由 Bubinga 木屑和硅酸盐水泥混合制成。在长达 8 年的时间里,我们对这些样品的物理(密度、吸水率)和机械(抗弯强度和无侧限抗压强度)特性进行了研究。我们获得的结果表明,木混凝土的机械和物理特性是稳定的,并且取决于木屑的等级和制造时使用的水泥量。这项调查的主要结果是:这样制成的木混凝土可用于生产墙壁刨花板和绝缘材料。
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引用次数: 0
Optimization of solar energy using artificial neural network vs recurrent neural network controller with positive output super lift Luo converter 使用人工神经网络与具有正输出超升罗转换器的递归神经网络控制器优化太阳能系统
Pub Date : 2024-07-30 DOI: 10.30574/wjaets.2024.12.2.0289
Kasim Ali, Mohammad, Sarhan M. Musa
In today’s world, the need for clean energy is crucial. Historically, Renewable energy sources like hydropower, wind, and solar offer sustainable solutions. Photovoltaic (PV) systems convert sunlight into electricity using semiconductor PV cells, which have been efficient for over 30 years. PV cell efficiency depends on irradiance (solar photon intensity) and temperature. Higher irradiance increases efficiency, while higher temperatures decrease it. PV systems, despite low voltage outputs, can be optimized using DC-DC Positive Output Super Lift Luo converters to match load requirements, enhancing system efficiency. Solar irradiance varies throughout the day, affecting PV cell output. Maximum Power Point Trackers (MPPTs) adjust the system's operating point to maintain peak efficiency. This study focuses on designing AI controllers to manage MPPT. We compare the performance of Artificial Neural Networks (ANN) and Recurrent Neural Networks (RNN) using three datasets. The goal is to identify the most efficient AI controller for optimizing solar energy systems.
当今世界,对清洁能源的需求至关重要。从历史上看,水电、风能和太阳能等可再生能源提供了可持续的解决方案。光伏(PV)系统利用半导体光伏电池将太阳光转化为电能,30 多年来一直保持高效。光伏电池的效率取决于辐照度(太阳光子强度)和温度。辐照度越高,效率越高,而温度越高,效率越低。尽管光伏系统的电压输出较低,但可以使用直流-直流正输出超级升罗转换器进行优化,以满足负载要求,从而提高系统效率。太阳辐照度全天变化,影响光伏电池的输出。最大功率点跟踪器(MPPT)可调整系统的工作点,以保持最高效率。本研究的重点是设计人工智能控制器来管理 MPPT。我们使用三个数据集比较了人工神经网络 (ANN) 和循环神经网络 (RNN) 的性能。我们的目标是为优化太阳能系统找出最有效的人工智能控制器。
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引用次数: 0
Modelling of Brake Pad Disc with emphasis on dynamic analysis and deformation of structure. 制动盘建模,重点是结构的动态分析和变形。
Pub Date : 2024-07-30 DOI: 10.30574/wjaets.2024.12.2.0304
Arpit Darbari, Manu Bhargava
The aim of our investigation has been to design and model and brake rotor for a TVS N Torq Scooty. The brake rotor of TVS N Torq was reduced in thickness and diameter to reduce weight but also designed to provide better results. In the present work design, modelling and analysis of the brake rotor that we have done on Dassault SOLIDWORKS. After series of analysis, we achieved the values as follows: Stress (1.742e+08 N/m2), Displacement (1242.8mm), and factor of safety (2.2) values within the permissible limit.
我们调查的目的是为 TVS N Torq Scooty 设计制动转子并制作模型。TVS N Torq 制动转子的厚度和直径都有所减小,以减轻重量,同时也是为了获得更好的效果。在本作品中,我们使用达索 SOLIDWORKS 对制动转子进行了设计、建模和分析。经过一系列分析,我们得出了以下数值:应力(1.742e+08 N/m2)、位移(1242.8mm)和安全系数(2.2)值均在允许范围内。
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引用次数: 0
Critical performance evaluation of periwinkle and eggshells in drilling fluid rheology 长春花和蛋壳在钻井液流变学中的关键性能评估
Pub Date : 2024-07-30 DOI: 10.30574/wjaets.2024.12.2.0306
Ndubuisi Elizabeth, Chinyerem, Emmanuel-Mamud, Eunice Ebubechukwu, Iloke Emeka
The environmental impact of conventional drilling fluids necessitates exploring sustainable alternatives. This study investigates the potential of readily available eggshell and non-activated periwinkle shell powders as substitutes for Xanthan gum (XCD); a common fluid loss reducer in water-based drilling fluids. The study evaluates their effectiveness in reducing fluid loss, analyzes their physical and rheological properties, and offers insights into their potential advantages and limitations. Eggshell exhibited promising results, achieving comparable fluid loss control to Xanthan gum at an optimal concentration of 4g. non-activated periwinkle shell, while showing some effectiveness, required further investigation for optimal dosage or formulation to compete with Xanthan gum’s performance. Both shells had lower mud weight than Xanthan gum, potentially beneficial for specific scenarios, but their significantly lower viscosity and gel strength raise concerns about hole cleaning and cuttings suspension. This suggests their potential for low-pressure environments or situations where minimizing formation damage is crucial. Further research on dosage optimization, long-term stability, formation compatibility, cost-effectiveness, and environmental impact is recommended to fully assess the viability of these shell powders as sustainable fluid loss reducers for water-based drilling fluids. The promising initial findings pave the way for further exploration and development of this eco-friendly alternative, contributing to a more sustainable drilling industry.
由于传统钻井液对环境的影响,有必要探索可持续的替代品。本研究调查了现成的蛋壳粉和非活性长春花壳粉作为黄原胶 (XCD) 替代品的潜力;黄原胶是水基钻井液中常见的一种流体损失降低剂。这项研究评估了它们在降低液损方面的效果,分析了它们的物理和流变特性,并深入探讨了它们的潜在优势和局限性。蛋壳表现出良好的效果,在最佳浓度为 4 克时,可实现与黄原胶相当的流体损失控制。非活性长春花壳虽然显示出一定的效果,但需要进一步研究最佳剂量或配方,才能与黄原胶的性能相媲美。这两种贝壳的泥重都比黄原胶低,在特定情况下可能有益,但它们的粘度和凝胶强度明显较低,这就引起了人们对钻孔清洁和岩屑悬浮的担忧。这表明它们在低压环境或对地层破坏最小化至关重要的情况下具有潜力。建议对剂量优化、长期稳定性、地层兼容性、成本效益和环境影响进行进一步研究,以全面评估这些贝壳粉作为水基钻井液的可持续液损降低剂的可行性。这些令人鼓舞的初步研究结果为进一步探索和开发这种生态友好型替代品铺平了道路,从而有助于提高钻井行业的可持续发展能力。
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引用次数: 0
Impact of project-based learning on conceptual achievements and motivation of technology students in electricity 基于项目的学习对电学技术专业学生概念成就和学习动机的影响
Pub Date : 2024-07-30 DOI: 10.30574/wjaets.2024.12.2.0262
Fredy Martínez, Angelica Rendón
In the field of engineering education, this study explores the impact of Project-Based Learning (PBL) on the conceptual achievements and motivation of technology students in electricity. The research took place at a public university in Colombia, where the aim was to enhance student learning outcomes in this area. The research design was quasi-experimental and included a pre- and post-test analysis, with a control group that received traditional teaching methods and an experimental group that was engaged in interactive instruction via PBL in a team-based format. The results of the study showed that the use of PBL in a team-based environment had a significant positive impact on the students' conceptual performance and motivation. The students who participated in the PBL activities displayed an increased level of knowledge acquisition, as well as a higher degree of motivation compared to the control group. The results also indicated that PBL activities helped students to understand the concepts more effectively, and motivated them to pursue academic goals. The research suggests that PBL can be an effective teaching strategy for technology students in electricity, providing them with a more interactive and engaging learning experience that results in enhanced conceptual performance and motivation. This study sheds light on the importance of incorporating PBL in engineering education, and contributes to the body of knowledge in the field. The findings are expected to be useful for educators, researchers, and educational institutions in their efforts to improve the quality of engineering education and foster student success.
在工程教育领域,本研究探讨了基于项目的学习(PBL)对电力技术专业学生的概念成就和学习动力的影响。研究在哥伦比亚的一所公立大学进行,目的是提高学生在这一领域的学习成果。研究设计采用准实验方法,包括前测和后测分析,对照组采用传统教学方法,实验组采用基于团队的 PBL 互动教学方法。研究结果表明,在以团队为基础的环境中使用 PBL 对学生的概念表现和学习动机有显著的积极影响。与对照组相比,参加 PBL 活动的学生的知识掌握水平有所提高,学习积极性也更高。研究结果还表明,PBL 活动有助于学生更有效地理解概念,并激励他们追求学术目标。研究表明,PBL 可以作为一种有效的教学策略,为电力技术专业的学生提供互动性和参与性更强的学习体验,从而提高学生的概念表现和学习动力。本研究揭示了将 PBL 纳入工程教育的重要性,并为该领域的知识体系做出了贡献。预计研究结果将对教育工作者、研究人员和教育机构提高工程教育质量和促进学生成功的努力有所帮助。
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引用次数: 0
Innovation in electric vehicle charging: A case study of tesla's supercharging network 电动汽车充电创新:特斯拉超级充电网络案例研究
Pub Date : 2024-07-30 DOI: 10.30574/wjaets.2024.12.2.0295
Arpit Darbari
This research paper explores the innovative strides taken by Tesla in establishing its Supercharging network, a pivotal advancement in the field of electric vehicles (EVs). The study delves into the genesis, development, and impact of Tesla's Supercharging infrastructure on the EV market, highlighting its role in alleviating range anxiety, enhancing user experience, and propelling EV adoption globally. By examining the technological, economic, and strategic facets of Tesla’s Supercharging network, this paper aims to provide insights into how this initiative has reshaped the landscape of EV charging infrastructure and set a benchmark for other manufacturers. The case study underscores the importance of an extensive and reliable charging network in accelerating the transition to electric mobility, emphasizing the broader implications for sustainability and the automotive industry.
本研究论文探讨了特斯拉在建立超级充电网络方面取得的创新进展,这是电动汽车(EV)领域的一项关键进步。研究深入探讨了特斯拉超级充电基础设施的起源、发展和对电动汽车市场的影响,强调了其在缓解续航焦虑、提升用户体验和推动全球电动汽车普及方面的作用。通过研究特斯拉超级充电网络的技术、经济和战略层面,本文旨在深入探讨这一举措如何重塑了电动汽车充电基础设施的格局,并为其他制造商树立了标杆。该案例研究强调了广泛而可靠的充电网络在加速向电动汽车过渡方面的重要性,并强调了其对可持续发展和汽车行业的广泛影响。
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引用次数: 0
Privacy and data protection challenges in industry 4.0: An AI-driven perspective 工业 4.0 中的隐私和数据保护挑战:人工智能驱动的视角
Pub Date : 2024-07-30 DOI: 10.30574/wjaets.2024.12.2.0287
Jauhari Tanisha, Pillai Adithya Rajesh, Roy Gaurpriya Singh, Koshy Adhip, Kothari Stuti, D. Ajitha
In Industry 4.0, data is enormously exchanged through wireless devices. Ensuring data privacy and protection is vital. The proposed review paper explores how AI techniques can safeguard sensitive information and ensure compliance. It explores fundamental technologies such as cyber-physical systems and the complex application of AI in analytics and predictive maintenance. The issues with data security are then emphasized and privacy concerns resulting from human-machine interaction are shown. Regulatory frameworks that direct enterprises are touted as essential defenses, coupled with AI-powered solutions and privacy-preserving tactics. Examples from everyday life highlight the constant battle for equilibrium. The review continues with a look ahead to future developments in interdisciplinary research and ethical issues that will influence Industry 4.0's responsible growth. In essence, this paper synthesizes a nuanced understanding of the sophisticated challenges surrounding privacy and data protection within Industry 4.0, underscoring the pivotal role of AI as a custodian of sensitive information and offering an indispensable resource for professionals, policymakers, and researchers navigating the intricate and evolving terrain of Industry 4.0 with technical precision and ethical responsibility.
在工业 4.0 中,数据通过无线设备进行大量交换。确保数据隐私和保护至关重要。本文探讨了人工智能技术如何保护敏感信息并确保合规性。它探讨了网络物理系统等基础技术以及人工智能在分析和预测性维护方面的复杂应用。然后强调了数据安全问题,并说明了人机交互导致的隐私问题。指导企业的监管框架与人工智能驱动的解决方案和保护隐私的策略相结合,被誉为重要的防御手段。日常生活中的例子突出了为实现平衡而不断进行的斗争。本综述还展望了跨学科研究和伦理问题的未来发展,这些问题将影响工业 4.0 负责任的发展。总之,本文综合了对工业 4.0 中围绕隐私和数据保护的复杂挑战的微妙理解,强调了人工智能作为敏感信息监护人的关键作用,并为专业人士、决策者和研究人员提供了不可或缺的资源,帮助他们以技术精度和道德责任在工业 4.0 错综复杂、不断变化的领域中航行。
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引用次数: 0
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World Journal of Advanced Engineering Technology and Sciences
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