Discovering and preventing the frauds which affect the business organizations negatively require a greater degree of specialism. Detecting a fraud in the organizations is very hard, because not only such a fraud is ex...Discovering and preventing the frauds which affect the business organizations negatively require a greater degree of specialism. Detecting a fraud in the organizations is very hard, because not only such a fraud is exercised by the people who have deep professional knowledge, but they also use some peculiar methods to hide their tricky activities. Therefore, it is obvious that it is necessary to have the fraud examiners and especially fraud auditors who should have deep professional knowledge and experience. The aim of this study is to give some general information about employee fraud, which targets the different functions of the companies, takes many forms, and reaches important levels in recent years, in qualitative point. In this study, firstly, forensic accounting is a highly dynamic area in nowadays which is related to fraud auditing and its profession, and its search area of frauds and employee frauds subjects have been reviewed. Finally, qualitative data were collected about fraud incidents which had occurred and been sent to the court in the province of Kars in Turkey. Actual case analysis method has been used in this study. The obtained data have been analyzed by using Statistical Package for the Social Sciences (SPSS) 17 statistics package program. Results of the study have been discussed and interpreted in details.展开更多
This paper investigates the differences between vowels [i] and [ I] pronounced by Chinese English speakers and American English speakers. Seven people consisting of two natives and five Chinese have read a list of sen...This paper investigates the differences between vowels [i] and [ I] pronounced by Chinese English speakers and American English speakers. Seven people consisting of two natives and five Chinese have read a list of sentences and their voices were recorded. A software program is used to analyze their voices. In spectrograms generated by Praat, the connection between formant values and articulation features is used to investigate how native speakers pronounce these two vowels and what the differences are between native speakers and Chinese speakers. Through this investigation, it is discovered that Chinese speakers have lower tongue position in [i] and their tongues are more forward in [I], thus making it hard to differentiate these two vowels. Moreover, the length of [i] is much shorter than those in American pronunciation, suggesting that Chinese speakers differentiate [i] and [I] largely by length. However, the comparison of Chinese speakers and native speakers proved otherwise.展开更多
The scientific software installation testing has a main goal: Evaluate if the software meets its requirements and specifications. In this paper, the scientific software installation in six machines is evaluated. The ...The scientific software installation testing has a main goal: Evaluate if the software meets its requirements and specifications. In this paper, the scientific software installation in six machines is evaluated. The software installation was tested using a PDCA (Plan-Do-Check-Act) approach in 3 machines and were compared with other 3 machines which were installed exclusively based in the installer experience. The software installed on the machines using a PDCA approach for testing, lead to the expected results. Scientific software installation should be tested during the installation and not as a final test. A methodology based on PDCA is recommended for testing scientific software.展开更多
Nowadays, information technology (IT) has become a part of the working culture and environment in many organizations. Originally, it is not a supportive tool to make any business successful, but it have become the b...Nowadays, information technology (IT) has become a part of the working culture and environment in many organizations. Originally, it is not a supportive tool to make any business successful, but it have become the backbone of successful business recently. Any non-IT organization could become dead and non-productive. When time comes, maybe it will fail in the business market. However, the usage of IT instruments must be carried out in good and conducive environment especially for business market. In this study, a basic and practical management about how to manage IT asset in small organizations will be discussed. Then this kind of management will be further discussed when the company become small medium organization. The implementation of IT infrastructure, the requirements, infrastructures, services, and platform from software to hardware and networking devices needs to be known. However, this study focuses on networking infrastructure such as networking equipments, servers, network monitoring software, costing, and management best practices.展开更多
文摘Discovering and preventing the frauds which affect the business organizations negatively require a greater degree of specialism. Detecting a fraud in the organizations is very hard, because not only such a fraud is exercised by the people who have deep professional knowledge, but they also use some peculiar methods to hide their tricky activities. Therefore, it is obvious that it is necessary to have the fraud examiners and especially fraud auditors who should have deep professional knowledge and experience. The aim of this study is to give some general information about employee fraud, which targets the different functions of the companies, takes many forms, and reaches important levels in recent years, in qualitative point. In this study, firstly, forensic accounting is a highly dynamic area in nowadays which is related to fraud auditing and its profession, and its search area of frauds and employee frauds subjects have been reviewed. Finally, qualitative data were collected about fraud incidents which had occurred and been sent to the court in the province of Kars in Turkey. Actual case analysis method has been used in this study. The obtained data have been analyzed by using Statistical Package for the Social Sciences (SPSS) 17 statistics package program. Results of the study have been discussed and interpreted in details.
文摘This paper investigates the differences between vowels [i] and [ I] pronounced by Chinese English speakers and American English speakers. Seven people consisting of two natives and five Chinese have read a list of sentences and their voices were recorded. A software program is used to analyze their voices. In spectrograms generated by Praat, the connection between formant values and articulation features is used to investigate how native speakers pronounce these two vowels and what the differences are between native speakers and Chinese speakers. Through this investigation, it is discovered that Chinese speakers have lower tongue position in [i] and their tongues are more forward in [I], thus making it hard to differentiate these two vowels. Moreover, the length of [i] is much shorter than those in American pronunciation, suggesting that Chinese speakers differentiate [i] and [I] largely by length. However, the comparison of Chinese speakers and native speakers proved otherwise.
文摘The scientific software installation testing has a main goal: Evaluate if the software meets its requirements and specifications. In this paper, the scientific software installation in six machines is evaluated. The software installation was tested using a PDCA (Plan-Do-Check-Act) approach in 3 machines and were compared with other 3 machines which were installed exclusively based in the installer experience. The software installed on the machines using a PDCA approach for testing, lead to the expected results. Scientific software installation should be tested during the installation and not as a final test. A methodology based on PDCA is recommended for testing scientific software.
文摘Nowadays, information technology (IT) has become a part of the working culture and environment in many organizations. Originally, it is not a supportive tool to make any business successful, but it have become the backbone of successful business recently. Any non-IT organization could become dead and non-productive. When time comes, maybe it will fail in the business market. However, the usage of IT instruments must be carried out in good and conducive environment especially for business market. In this study, a basic and practical management about how to manage IT asset in small organizations will be discussed. Then this kind of management will be further discussed when the company become small medium organization. The implementation of IT infrastructure, the requirements, infrastructures, services, and platform from software to hardware and networking devices needs to be known. However, this study focuses on networking infrastructure such as networking equipments, servers, network monitoring software, costing, and management best practices.