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1 – 10 of over 14000This paper introduces some problems of analysis and design of error information detection software. These problems include the basic aim of the system, the overall design…
Abstract
This paper introduces some problems of analysis and design of error information detection software. These problems include the basic aim of the system, the overall design, detection requirement express standard, detecting functions design, and so on. In our experience, not only quality problems in a lot of operations have been detected, but also some problems in MIS analysis and design as well as the problem in organization systematic operation have been detected. The information in error state is hologram and the barometer of the state of organization system. Therefore, it is highly possible to discover problems existing in MIS through the inspection of the information in error state, deduce the state of systems' operation, predict systematic development, and organize and design development strategy.
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Mojtaba Safipour Afshar, Omid Pourheidari, Bakr Al-Gamrh and Asghar Afshar Jahanshahi
The purpose of this paper is to study whether diverting auditors to erroneous accounts leads to higher effectiveness and detection of errors. Also, this paper investigates the…
Abstract
Purpose
The purpose of this paper is to study whether diverting auditors to erroneous accounts leads to higher effectiveness and detection of errors. Also, this paper investigates the effect of the need for cognitive closure of auditors on audit effectiveness and detection of errors in the presence of audit management.
Design/methodology/approach
The authors used a financial statement containing a diverting statement and several errors for measuring audit management and used a survey to measure auditors’ need for closure. Research sample consisted of 79 independent auditors having above three years of audit experience. The set of financial statement and questionnaire (measuring the need for closure of auditors) was given to auditors and they had enough time to fill them.
Findings
Results show that diverting auditors to accounts containing error does not lead to higher effectiveness and detection of errors. Also, auditors need for closure character does not affect their effectiveness and detection of errors in the financial statements.
Practical implications
Diverting auditors to erroneous accounts leads to higher detection of earning management. With this regard, the results increase the awareness of auditors that diverting auditors away from important errors to easy-to-detect erroneous accounts leads to their belief of achieving the audit objectives by detecting phony errors and misstatements. In other words, the results alert auditors of managers’ techniques of audit management.
Originality/value
This study contributes to the literature on audit management and need for cognitive closure of auditors in Iran’s audit environment and introduces these concepts to this environment. The paper will be of value to Association of Iranian Certified Public accountants to include stricter measure in appraisal of audit firms’ quality and educate its participants about audit management and mediating effect of the need for closure of auditors on the detection of errors and misstatements in financial statements.
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Nina Reynolds and Adamantios Diamantopoulos
Although pretesting is an essential part of the questionnaire design process, the range of methodological work on pretesting issues is limited. The present paper concentrates on…
Abstract
Although pretesting is an essential part of the questionnaire design process, the range of methodological work on pretesting issues is limited. The present paper concentrates on the effect of the pretest survey method on error detection by contrasting respondents who are interviewed personally with those who receive an impersonal survey method. The interaction between survey method and respondent knowledge of the questionnaire topic is also considered. The findings show that the pretest method does have an effect on the error detection rate of respondents; however, the hypothesised interaction between method and knowledge was not unequivocally supported. The detailed results illustrate which error types are affected by the method used during pretesting. Implications for future research are considered.
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Not only does the problem of correcting spelling errors by computer have a long history, it is evidently of considerable current interest as papers and letters on the topic…
Abstract
Not only does the problem of correcting spelling errors by computer have a long history, it is evidently of considerable current interest as papers and letters on the topic continue to appear rapidly. This is not surprising, since techniques useful in detecting and correcting mis‐spellings normally have other important applications. Moreover, both the power of small computers and the routine production of machine‐readable text have increased enormously over the last decade to the point where automatic spelling error detection/correction has become not only feasible but highly desirable.
This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect…
Abstract
This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.
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Xing Gao, Ming‐Hong Liao, Xiang‐Hu Wu and Chao‐Yong Li
The purpose of this paper is to present a novel algorithm to handle space environment induced errors in the space‐robot software.
Abstract
Purpose
The purpose of this paper is to present a novel algorithm to handle space environment induced errors in the space‐robot software.
Design/methodology/approach
The radiations in outer space may induce transient errors in micro‐processors, this phenomena will make software behavior unpredictable, and the existing software fault tolerance methods have been restricted in non‐multi‐threaded operation systems, non‐component‐based frameworks, non‐cacheable micro‐processors, non‐distributed environments, etc. A software model for space‐robot software, based on adaptive redundancy, is developed and a corresponding run‐time error detection algorithm is presented in this paper. Software was monitored and run‐time transient error would be detected and processed.
Findings
Experiments indicate that this method introduces about 30‐35 percent time overhead and about 200‐230 percent memory overhead. It also increases the fault detection rate to 84‐92.5 percent. Moreover, the model and algorithm is effective in a realistic space robot environment.
Originality/value
A redundancy model is developed and an error detection algorithm is introduced in this paper. Experiments demonstrate it can provide space‐robot software with good protection against the radiation induced transient errors.
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Yongliang Wang, Yang Ju, Zhuo Zhuang and Chenfeng Li
This study aims to develop an adaptive finite element method for structural eigenproblems of cracked Euler–Bernoulli beams via the superconvergent patch recovery displacement…
Abstract
Purpose
This study aims to develop an adaptive finite element method for structural eigenproblems of cracked Euler–Bernoulli beams via the superconvergent patch recovery displacement technique. This research comprises the numerical algorithm and experimental results for free vibration problems (forward eigenproblems) and damage detection problems (inverse eigenproblems).
Design/methodology/approach
The weakened properties analogy is used to describe cracks in this model. The adaptive strategy proposed in this paper provides accurate, efficient and reliable eigensolutions of frequency and mode (i.e. eigenpairs as eigenvalue and eigenfunction) for Euler–Bernoulli beams with multiple cracks. Based on the frequency measurement method for damage detection, using the difference between the actual and computed frequencies of cracked beams, the inverse eigenproblems are solved iteratively for identifying the residuals of locations and sizes of the cracks by the Newton–Raphson iteration technique. In the crack detection, the estimated residuals are added to obtain reliable results, which is an iteration process that will be expedited by more accurate frequency solutions based on the proposed method for free vibration problems.
Findings
Numerical results are presented for free vibration problems and damage detection problems of representative non-uniform and geometrically stepped Euler–Bernoulli beams with multiple cracks to demonstrate the effectiveness, efficiency, accuracy and reliability of the proposed method.
Originality/value
The proposed combination of methodologies described in the paper leads to a very powerful approach for free vibration and damage detection of beams with cracks, introducing the mesh refinement, that can be extended to deal with the damage detection of frame structures.
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Han Wang, Quan Zhang, Zhenquan Fan, Gongcheng Wang, Pengchao Ding and Weidong Wang
To solve the obstacle detection problem in robot autonomous obstacle negotiation, this paper aims to propose an obstacle detection system based on elevation maps for three types of…
Abstract
Purpose
To solve the obstacle detection problem in robot autonomous obstacle negotiation, this paper aims to propose an obstacle detection system based on elevation maps for three types of obstacles: positive obstacles, negative obstacles and trench obstacles.
Design/methodology/approach
The system framework includes mapping, ground segmentation, obstacle clustering and obstacle recognition. The positive obstacle detection is realized by calculating its minimum rectangle bounding boxes, which includes convex hull calculation, minimum area rectangle calculation and bounding box generation. The detection of negative obstacles and trench obstacles is implemented on the basis of information absence in the map, including obstacles discovery method and type confirmation method.
Findings
The obstacle detection system has been thoroughly tested in various environments. In the outdoor experiment, with an average speed of 22.2 ms, the system successfully detected obstacles with a 95% success rate, indicating the effectiveness of the detection algorithm. Moreover, the system’s error range for obstacle detection falls between 4% and 6.6%, meeting the necessary requirements for obstacle negotiation in the next stage.
Originality/value
This paper studies how to solve the obstacle detection problem when the robot obstacle negotiation.
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This paper aims to discuss over imperfect reporting channel the performance of cooperative spectrum sensing (CSS). It is investigated that imperfect reporting channel introduces…
Abstract
Purpose
This paper aims to discuss over imperfect reporting channel the performance of cooperative spectrum sensing (CSS). It is investigated that imperfect reporting channel introduces some lower bound in false alarm probability (Pf). The lower bound of probability of false alarm linearly increases with the probability of reporting error.
Design/methodology/approach
To solve this problem, a transmit diversity-based CSS method is proposed, and to improve the detection performance, square law selection (SLS) diversity is used.
Findings
It is observed that detection probability increases up to 11.55 per cent when SLS diversity is applied, and lower bound Qf decreases up to 80 per cent when transmit diversity is applied.
Originality/value
No literature is available to the best of the authors’ knowledge that measures the performance of CSS with respect to parameters as reported in this paper.
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The paper aims to discuss error detection and correction in Kashmiri carpet weaving (KCW), mediated by cryptographic code, Talim which is held to guarantee accurate information…
Abstract
Purpose
The paper aims to discuss error detection and correction in Kashmiri carpet weaving (KCW), mediated by cryptographic code, Talim which is held to guarantee accurate information transference from designing to weaving, even after hundred years. Yet, carpets often show errors on completion.
Design/methodology/approach
Human factors analysis revealed error emergence, detection and correction in this practice whose task domains are distributed over large geographies (from in-premises to several kilometers) and timescales (from days to decades). Using prospective observation method, production process of two research carpets from their design, coding and weaving was observed while noting the errors made, identified and corrected by actors in each phase.
Findings
The errors were found to emerge, identified and corrected during different phases of designing, coding and weaving while giving rise to fresh errors in each phase, due to actors’ normal work routines.
Originality/value
In view of this, usual branding of “weaver-error” behind flawed carpet turns out to be misplaced value judgment passed in hindsight.
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