• The Journal of Industrial Distribution & Business
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• v.6 no.2
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• pp.13-16
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• 2015

Purpose - Benford's Law is a simple and effective auditor tool that detects fraud. This paper's purpose is to audit the efficiency of Benford's law, which uses a set of strange observations, certain numbers repeated over other numbers in the data set. Research design, data, and methodology - Benford's law was applied in numerical analysis. We can say that in addition to reducing the duration of the audit, the capacities of the audit were more robust. Results - Sample auditse valuated the ability of auditors to prove fraud and expand the use of analytical procedures in planning the audit. Additionally, the use of the analyses as part of the computer's internal controls helped to further improve the effectiveness of internal controls and reinforce them. Conclusions - Benford analysis should be carried out as appropriate. In subsequent studies, it can also be examined as a tool to reveal doubtful accounts. Numerical analysis of the data and a computer are necessary. Programs for data analysis in various applications such as auditing (SAS) and (ACL) and (Case Ware) and (IDEA) are available.

• Structural Engineering and Mechanics
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• v.69 no.4
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• pp.361-369
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• 2019

The determination of Paris' law parameters based on crack growth experiments is an important procedure of fatigue life assessment. However, it is a challenging task because it involves various sources of uncertainty. This paper proposes a novel probabilistic method, termed the S-N Paris law (SNPL) method, to quantify the uncertainties underlying the Paris' law parameters, by finding the best estimates of their statistical parameters from the S-N curve data using a Bayesian approach. Through a series of steps, the SNPL method determines the statistical parameters (e.g., mean and standard deviation) of the Paris' law parameters that will maximize the likelihood of observing the given S-N data. Because the SNPL method is based on a Bayesian approach, the prior statistical parameters can be updated when additional S-N test data are available. Thus, information on the Paris' law parameters can be obtained with greater reliability. The proposed method is tested by applying it to S-N curves of 40H steel and 20G steel, and the corresponding analysis results are in good agreement with the experimental observations.

• International Journal of Computer Science & Network Security
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• v.23 no.10
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• pp.57-66
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• 2023

Since 2009, Morocco has had a law governing the processing of personal data, the law 09-08, and a supervisory authority, the CNDP (National Commission for the Protection of Personal Data). Since May 2018, the European General Regulation on the Protection of Personal Data (GDPR) entered into force, which applies outside the EU in certain cases and therefore to certain Moroccan companies. The question of the protection of personal data is primarily addressed to the customer. The latter may not only be a victim of crime linked to ICT, but also have to face risks linked to the collection and abusive processing of his personal data by the private and public sectors. Often the customer does not really know how their data is stored, nor for how long and for what purpose. This fact raises the question of satisfying customer requirements, in particular for organizations that have adopted a quality approach based on ISO 9001 standard.In order to master these constraints, Moroccan companies have to adopt strategies based on modern quality management techniques, especially the adoption of principles issued from the international standard ISO 9001 while being confirmed by the law 09-08. It is through ISO 9001 and the law 09-08 that these companies can refer to recognized approaches in terms of quality and compliance. The major challenge for these companies is to have a Quality approach that allows the coexistence between the law 09-08 and ISO 9001 standard and this article deals within this specific context.

• The Korean Society of Law and Medicine
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• v.13 no.1
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• pp.359-395
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• 2012

In a broad term, health and medical data means all patient information that has been generated or circulated in government health and medical policies, such as medical research and public health, and all sorts of health and medical fields as well as patients' personal data, referred as medical data (filled out as medical record forms) by medical institutions. The kinds of health and medical data in medical records are prescribed by Articles on required medical data and the terms of recordkeeping in the Enforcement Decree of the Medical Service Act. As EMR, OCS, LIS, telemedicine and u-health emerges, sharing and protecting digital health and medical data is at issue in these days. At medical institutions, health and medical data, such as medical records, is classified as "sensitive information" and thus is protected strictly. However, due to the circulative property of information, health and medical data can be public as well as being private. The legal grounds of health and medical data as such are based on the right to informational self-determination, which is one of the fundamental rights derived from the Constitution. In there, patients' rights to refuse the collection of information, to control recordkeeping (to demand access, correction or deletion) and to control using and sharing of information are rooted. In any processing of health and medical data, such as generating, recording, storing, using or disposing, privacy can be violated in many ways, including the leakage, forgery, falsification or abuse of information. That is why laws, such as the Medical Service Act and the Personal Data Protection Law, and the Guideline for Protection of Personal Data at Medical Institutions (by the Ministry of Health and Welfare) provide for technical, physical, administrative and legal safeguards on those who handle personal data (health and medical information-processing personnel and medical institutions). The Personal Data Protection Law provides for the collection, use and sharing of personal data, and the regulation thereon, the disposal of information, the means of receiving consent, and the regulation of processing of personal data. On the contrary, health and medical data can be inspected or delivered of the copies, based on the principle of restriction on fundamental rights prescribed by the Constitution. For instance, Article 21(Access to Record) of the Medical Service Act, and the Personal Data Protection Law prescribe self-disclosure, the release of information by family members or by laws, the exchange of medical data due to patient transfer, the secondary use of medical data, such as medical research, and the release of information and the release of information required by the Personal Data Protection Law.

• International Journal of Computer Science & Network Security
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• v.22 no.5
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• pp.284-288
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• 2022

The article analyzes the regulations of current criminal law, which ensures the protection and protection of information relations, offers the optimal model of the system of norms of the Criminal Code of Ukraine, which establishes liability for violation of information. The subject of the article is protected information, which should include information or data, the procedure for access to and distribution of which, regardless of the method of submission, storage or organization, are subject to legal regulation in accordance with laws and regulations. For the purposes of criminal law, information as an object of criminal law protection should be classified on the following grounds: depending on the content: personal or family secrets; information constituting a state secret; data included in the official secret; information that constitutes a professional secret; information that constitutes a commercial, tax, banking secret, and, depending on the medium - documented and undocumented.

• Journal of Korean Society for Geospatial Information Science
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• v.21 no.4
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• pp.65-71
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• 2013

Wind shear means the variation of wind speed according to the height. Wind shear is the important factor affecting the energy production of wind turbines. Power Law is used to extrapolate wind speed data. Normally, a Power Law exponent of 0.143 is used and this is referred to as the 1/7th Power Law. The Power Law exponent is affected by atmospheric stability and surface roughness of the site. Thus, it is necessary to calculate the Power Law exponent of the site exactly for an accurate estimation of wind energy. In this study, wind resources were measured at the three Met-masts which were located in the coastal area of northeastern Jeju Island. The Power Law exponents of the sites were calculated and proposed using measured data. They were 0.141 at Handong, 0.138 at Pyeongdae, and 0.1254 at Udo. We compared annual energy productions which are calculated using a Power Law exponent of 0.143, the proposed value of the Power Law exponents for each site, and the measured data. As a result, the cases of calculating using the proposed values were more similar to the cases using the measured data than the cases using the 0.143 value. Finally, we found that the propsed values of the Power Law exponent are available to more accurately estimate wind resources.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.145-154
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• 2020

The paper aims to investigate the interactions between rule of law, economic growth and the shadow economy in 18 selected transition economies. This study uses annual data over the period 2002-2015 for 18 transition countries to estimate the effects of rule of law and other factors on the size of shadow economy. The transition country group is classified based on International Monetary Fund resources and is selected on the basis of the availability of data. The data examined in this research are derived from the World Bank, Worldwide Governance Indicators project and Working Paper from International Monetary Fund. This study employs GMM method. The results show that the economic growth indicators have negative and statistically significant impact on the shadow economy. Additionally, these results also reveal that in transition countries the size of shadow economy is negatively related to the quality of rule of law. However, the findings of this research also point out that there are positive relationships between inflation, public expenditure and the size of shadow economy. Hence the results from this study suggest that the size of shadow economy could be controlled by improving the effectiveness of rule of law and the growth of economy particularly in transition countries.

• Journal of Digital Contents Society
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• v.18 no.7
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• pp.1419-1425
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• 2017

The ultimate goal of legal knowledge search is to obtain optimal legal information based on laws and precedent. Text mining research is actively being undertaken to meet the needs of efficient retrieval from large scale data. A typical method is to use a word embedding algorithm based on Neural Net. This paper demonstrates how to search relevant information, applying Korean law information to word embedding. First, we extracts reference laws from precedents in order and takes reference laws as input of Law2Vec. The model learns a law by predicting its surrounding context law. The algorithm then moves over each law in the corpus and repeats the training step. After the training finished, we could infer the relationship between the laws via the embedding method. The search performance was evaluated based on precision and the recall rate which are computed from how closely the results are associated to the search terms. The test result proved that what this paper proposes is much more useful compared to existing systems utilizing only keyword search when it comes to extracting related laws.

• International Journal of Computer Science & Network Security
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• v.22 no.12
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• pp.125-131
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• 2022

The diversity and complexity of criminal, administrative and civil cases resolved by the courts makes it difficult to develop universal automated tools for the analysis and evaluation of justice. However, big data generated in the scope of justice gives hope that this problem will be resolved as soon as possible. The big data applying makes it possible to identify typical options for resolving cases, form detailed rules for the individualization of a court decision, and correlate these rules with an abstract provisions of law. This approach allows us to somewhat overcome the contradiction between the abstract and the concrete in law, to automate the analysis of justice and to model e-justice for scientific and practical purposes. The article presents the results of using dimension reduction, SHAP value, and p-value to identify, analyze and evaluate the individualization of justice and the differentiation of legal regulation. Processing and analysis of arrays of court decisions by computational methods make it possible to identify the typical views of courts on questions of fact and questions of law. This knowledge, obtained automatically, is promising for the scientific study of justice issues, the improvement of the prescriptions of the law and the probabilistic prediction of a court decision with a known set of facts.

• Journal of Korean Society for Geospatial Information Science
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• v.20 no.2
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• pp.15-22
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• 2012

The variation in the wind speed with height above ground is called the wind shear profile. In the field of wind resource assessment, analysts typically use one of two mathematical relations to characterize the measured wind shear profile: the logarithmic profile (log law) and the power law profile (power law). The logarithmic law uses the surface roughness as a parameter, and the power law uses the power law exponent as a parameter. The shape of the wind shear profile typically depends on several factors, most notably the roughness of the surrounding terrain and the stability of the atmosphere. Since the atmospheric stability changes with season, time of day, and meteorological conditions, the surface roughness and the power law exponent also tends to change in time. For this study, Using the observed data from Met-mast, located in Pyeongdae, Handong in Jeju. we used the matlab and windograper to calculate roughness length and the law exponents. These calculations are similar to reference the data, but they have different ranges. In the ocean case, each reference data and calculated data was the same, but the crop area is higher than the earlier studies. In addition, the agricultural village is lower than the earlier studies.