• The Journal of Economics, Marketing and Management
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• v.4 no.3
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• pp.12-24
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• 2016

Fraudulent financial reporting practices can have significant consequences for organizations and all stakeholders, as well as, for public confidence in the capital and security markets. In fact, comprehensive, accurate and reliable financial reporting is the bedrock upon which our markets are based. Keen to project a rosy picture of the Satyam to investors, employees and analysts, Mr. Raju (CEO and Chairman) fudged the account books so that it appeared to be a far bigger enterprise, with high profits and fast growth rate, than it actually was. The Satyam fraud has shattered the dreams of different categories of investors, shocked the government and regulators alike, and led to questioning of the accounting practices of statutory auditors and corporate governance norms in India. This is an exploratory study based on secondary sources of information. An attempt has been made to provide an explanation for various intriguing questions about Satyam scam. After thorough investigations by the CBI and SEBI, they have unveiled the methodology by which Satyam fraud was engineered. Finally, we recommend "Fraudulent reporting practices should be considered as a serious crime, and accounting bodies, courts and other regulatory authorities in India need to adopt very strict punitive measures to stop such unethical practices."

• International Journal of Computer Science & Network Security
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• v.24 no.1
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• pp.209-214
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• 2024

This is an extended research paper focusing on the applications of Machine Learing and Artificial Intelligence in virtual learning environment. The world is moving at a fast pace having the application of Machine Learning (ML) and Artificial Intelligence (AI) in all the major disciplines and the educational sector is also not untouched by its impact especially in an online learning environment. This paper attempts to elaborate on the benefits of ML and AI in E-Learning (EL) in general and explain how King Khalid University (KKU) EL Deanship is making the best of ML and AI in its practices. Also, researchers have focused on the future of ML and AI in any academic program. This research is descriptive in nature; results are based on qualitative analysis done through tools and techniques of EL applied in KKU as an example but the same modus operandi can be implemented by any institution in its EL platform. KKU is using Learning Management Services (LMS) for providing online learning practices and Blackboard (BB) for sharing online learning resources, therefore these tools are considered by the researchers for explaining the results of ML and AI.

• Journal of forensic and investigative science
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• v.1 no.1
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• pp.54-71
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• 2006

The definition of Crime Indictable Upon Complaint (CIC) is crimes which can be prosecuted only with complaints from the victim or his/her direct parents. Sex crimes are the representative examples, rapes and indecent assaults. According to the research referenced in this paper, 74% of sex crimes which had been penalized based on Republic of Korea (ROK) Criminal Code amounts rape and indecent assault are CIC. However, only 20% of perpetrators were confined, and the rest received non-confinement or non-prosecution determination. The review of criminal history checks reveals that 67% of the perpetrators had criminal histories and 39% of them had more than three documented offenses. The CIC was established in order to protect the victim's rights and dignity, respecting the victim's opinion regarding the incident. All kinds of sex crimes then should have been the CIC, but those crimes such as Injury Resulting from Rape, Special Rape, Rape by Special Modus Operandi, Sexual Assault among Relatives and Domestic Violence which have to guarantee the opinion of the victims are prescribed as non-CIC. We therefore conclude that the CIC should be abolished. The abolition of CIC will play an important role in crime prevention because severe penalties for sex crimes will be imposed on the perpetrators. In addition, it will help the sex crime victims retrieve their dignity by spreading recognition widely through the community that sexual assault is not only a social assault but an infringement against human rights.

• Journal of Chest Surgery
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• v.54 no.2
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• pp.137-142
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• 2021

Background: Refractory empyemas with collapsed lung and persistent bronchopleural fistulas pose significant problems to thoracic surgeons and impose a substantial burden in terms of morbidity and mortality. The modified Eloesser flap procedure is a useful palliative option for clearing infections. Herein, we present our experiences with the modified Eloesser flap procedure in mixed suppurative lung pathologies with a new technique of irrigation for persistent infection. Methods: A retrospective review was carried out of 56 patients who underwent the modified Eloesser flap with continuous irrigation at Katurba Medical College. These patients had severe morbidities and were not suitable for major thoracic resection surgery, and electively underwent modified Eloesser flap surgery. Regular follow-up was done at 1, 3, 6, and 12 months. Patients with persistent infections were treated with our continuous irrigation technique. Results: The most important finding was that all patients with active sputum acid-fast bacilli-positive findings became sputum smear-negative during the first month of follow-up. Half (50%) of the patients had a patent stoma. Eleven patients had persistent infections, necessitating continuous irrigation. The infection was fully cleared after 1 month in 9 patients, while 2 patients required second irrigation and continued to receive follow-up. In the remaining 50% of the patients, the stoma closed completely, and the lung expanded fully. Conclusion: The modified Eloesser flap is a simple procedure. In suppurative pathologies, infections were well controlled and the general condition of the patients improved. Our continuous irrigation method showed promising results in patients with persistent purulent discharge.

• Journal of Advanced Navigation Technology
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• v.27 no.1
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• pp.16-22
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• 2023

Terrorists have been attacking in the vulnerable points of aviation sector with the diverse methods of attacks. Recently, Vulnerability is increasing because the Modus Operandi of Terrorism is carried out by exploitation of people in the form of employee working in aviation sector whose role provides them with privileged access to secured locations, secured items or security sensitive information. Furthermore, cases of insider threat are rising across the world with the phenomenon of personal radicalization through internet and social network service. The government of ROK must respond to insider threat could exploit to acts of unlawful interference and the security regulations should be established to prevent from insider threat in advance refer to the acts of unlawful interference carried out in foreign countries and the recommendations by USA, UK and ICAO.