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Volume 4, Issue 4 - December 30, 2009
JAQM Volume 4, Issue 4 - December 30, 2009
Quantitative Methods in Audit and Control
Multidimensional Model for the Master Budget (p 408)
Daniela Ioana SANDU
In a dynamic business environment characterized by extreme competitiveness and the need to quickly adapt to new and changing market condition, information has became an asset. Timely and quality information are the basis for quality decisions, and only quality decisions help survive and prosper on the market. Business intelligence applications help the management take quality decisions. Business Performance Management applications steer the entire organization in the same direction, enabling the organization to translate strategies into plans, monitor execution, and provide insight to improve both financial and operational performance. A BPM implementation often combines financial with non-financial metrics that can identify the health of an enterprise from a variety of perspectives. BI and BPM applications implement multidimensional models, powerful models for data analysis and simulation. The present paper describes a multidimensional model that supports the construction of the master budget of an enterprise with simulation facilities.
Standards Review on Mission of Management Information Systems Audit (p 422)
The purpose of auditing is to verify that all hardware and software functions, automated processes, declared and published performance criteria are producing correct results, within the confines of system integrity, security measures and other control mechanisms, in accordance with functionality, originally envisaged, designed or modified.
A Model of Credit Bureau in Serbia - Instrument for Preserving Stability of the Banking Sector in Conditions of the Global Economic Crisis (p
This paper presents the characteristics of the banking system in serbia before and during the global financial crisis. The model of the credit bureau in serbia which, according to its technical characteristics and the level of business performance, represents the original solution is analyzed. Its implementation, in conjunction with other control mechanisms, has provided the stability of the banking sector in terms of crisis. Consequently, the control of liquidity in the banking sector is achieved as well as the control of the expansion of credit activities, with the maintenance of population and economy indebtedness at optimal level, which is of great importance in terms of global crisis when economic policy makers in serbia, faced with a pronounced deficit in balance of payments of the country, as one of economic policy measures aimed at improving the balance of payment position, implement the measure of controlled reduction of private demand.
Different Simulations of a Billiards Game (p 440)
Lucio T. DE PAOLIS, Marco PULIMENO,
Performance improvements in graphics hardware have made it possible to visualize complex virtual environments and provided opportunities to interact with these in a more realistic way. In this paper two different types of Virtual Reality applications for simulating a billiards game are presented. In one application a commercial haptic interface is used to provide a force feedback, thus rendering the interaction realistic and exciting to the user. However, there are limitations due to the use of a commercial haptic device which has not been specifically designed for this game and thus limits the workspace. Also, in the commercial device, it is not possible to use the left hand when aiming and striking the ball, as you can in a real game of billiards. In order to overcome these limitations another type of simulation has been developed using a real billiard cue; its movements are reproduced in the virtual environment using a visual marker detection system. No force feedback is provided to the player.
In the game simulations the virtual environments have been built using the development environment XVR in the first simulator and OpenSceneGraph in the second; rigid body dynamics have been simulated utilizing the ODE and PhysX physics engines. ARToolkit was the visual marker-based detection system utilized to replicate the movements of the real cue used by the player in the virtual environment of the second simulator.
Database Security - Attacks and Control Methods (p 449)
Ensuring the security of databases is a complex issue for companies. The more complex the databases are the more complex the security measures that are to be applied are. Network and Internet connections to databases may complicate things even further. Also, each and every additional internal user that would be added to user base can create further serious security problems. This pupose of this paper is to highlight and identify the main methods and facets of attack on a database, as well as ways to deflect attacks, through focusing on the delicate issue of data inference.
A Mathematical Model for Tumor Volume Evaluation using Two-Dimensions (p 455)
John P. FELDMAN,
Many recent papers present different ways to show the volume of a tumor from a few two-dimensional images. The three-dimensional fundamental shape of tumors is assumed to be a hemi-ellipsoid as presented in different studies. The three measurements were essential for tumor volume calculations: length, width, and height. Tumor volume measurements task is a very intensive routine is cancer research. Recent papers present how to reconstruct the 3-D tumor from a set of 2-D images, this in order to find the tumor volume. In this paper we report on a new approach to calculating the volumes based on measurements of two dimensions, length and width, after having identified a statistical constant that replaced the need of measuring the tumor height. Results: Our new method was examined on a subcutaneously implanted tumor placed on a mouse's thigh. The width, length, and height of tumors were measured, in four groups of BALB/c mice, using a digital caliper. The tumor dimensions were periodically measured for several weeks. It was shown that this new model can assist in tumor volume measurements using digital images, and in CT scan tumor size assessments.
A Forecasting Model with Consistent Adjustments for Anticipated Future Variations (p 463)
Due to the limitation of most statistical forecasting models ignoring contextual information, judgmental adjustment is a widespread practice in business. However, judgmental adjustment still suffers with many kinds of biases and inconsistency inherent in subjective judgment. Our approach uses an adjustment mechanism concerning only with critical cue factors evaluated with genetic algorithm to alleviate problems caused by collinearity and insignificant sporadic variables usually arising in least square type estimators, and to derive more realistic parameter estimation. In case there are anticipated variations in the forecasting horizon and can’t be handled by the model alone, this adjusting mechanism, formulated in a set of equations, can be used to assess mixed effect of cue factors consistently and effectively without subjective judgment involved. Empirical results reveal that this adjustment mechanism could significantly reduce MAPE of forecasts across seasons with improvement mainly coming from large size adjustments.
Induction of Mean Output Prediction Trees from Continuous Temporal Meteorological Data
In this paper, we present a novel method for fast data-driven construction of regression trees from temporal datasets including continuous data streams. The proposed Mean Output Prediction Tree (MOPT) algorithm transforms continuous temporal data into two statistical moments according to a user-specified time resolution and builds a regression tree for estimating the prediction interval of the output (dependent) variable. Results on two benchmark data sets show that the MOPT algorithm produces more accurate and easily interpretable prediction models than other state-of-the-art regression tree methods.
The Impact of Pacing Mode and the Anatomical Position of Pacing Lead on the Incidence of Heart Failure (p 496)
Oana STANCU (DINA),
Iulia TEODORESCU (GABOR),
Catalina Liliana ANDREI,
In Romania in the last decade, pacing is playing an increasingly important role in the management of cardiac disease. If, at first, attention of the cardiologists and researchers was focusing on the electrical rather than functional effects of pacing, the fact that pacing the RV may initially improve cardiac function but may induce heart failure over time, has led to a change in direction.
This study evaluates comparative the clinical outcome as well the incidence and predictors of heart failure in 38 patients with VVIR pacing, VDDR and DDDR pacing implanted in Sf. Ioan Hospital, Bucharest, over a period of 2 years. We also intended to evaluate the long-term effects of alternative right ventricular pacing sites on LVEF.
Different Approaches using the Normal and the Exponential Distribution in the Evaluation of the Customer Satisfaction (p 505)
The Customer Satisfaction is generally evaluated using the data collected with questionnaires. The data are organized on an ordinal scale and, for this reason, it is convenient to transform them in pseudo-interval support. The psychometric methods used for this transformation generally hypothesize that the latent variable has a normal distribution. Sometimes, particularly when the frequencies are concentrated on the left extreme or on the right extreme of the distribution, this assumption brings to preposterous results. In these cases the use of other types of distribution, as, for example the exponential distribution, is preferable. In this paper we show how the results of a survey can change using the normal distribution, the exponential distribution or the two distributions alternatively. We use, in fact, the results coming from the different transformations, to apply a multilevel model.
The Impact of Financial Crisis on the Quality of Life (p 514)
The quality of life is a relatively new concept, which is continually changing and for which there is not yet a wholly satisfactory definition. The quality of life involves human, social-economic and health characteristics. The manifold nature of the quality of life led to the development of various patterns for measuring it. The quality of life is determined by subjective and objective indices and this allows us to have a clearer overall picture of it.
The aim of this research paper is to measure the standard of living based on six main levels determined by the European Foundation for the Improvement of Living and Working Conditions-Eurofound: 1. Employment; 2. Total income; 3. Family & Home; 4. Social life & Community involvement; 5. Medical care & health security insurance and 6. Knowledge & education
A very interesting part of the paper is the research into the impact of economic crisis on the quality of life. The study is based on a questionnaire which is filled by 200 persons living in Gjirokastra and Saranda. The analysis of the results from the questionnaire is carried out employing the logistic regress method.
Statistical Indicators for Religious Studies: Indicators of Level and Structure (p 525)
Using statistic indicators as vectors of information relative to the operational status of a phenomenon, including a religious one, is unanimously accepted. By introducing a system of statistic indicators we can also analyze the interfacing areas of a phenomenon. In this context, we have elaborated a system of statistic indicators specific to the religious field, which highlights the manner of positioning, evolving, interfering and manifesting of this field in society.
Book Review (p 532)
Book Review on Audit and Information Systems Control ("Auditul si Controlul Sistemelor Informationale")
by Pavel NASTASE (coord.), Eden ALI, Floarea NASTASE, Victoria STANCIU, Gheorghe POPESCU, Mirela GHEORGHE, Delia BABEANU, Dana BOLDEANU, Alexandru GAVRILA
Published by Ed. Economica, Bucharest, 2007