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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
51

Associação de componentes dietéticos com desordens alimentares e seus agravos em adolescentes atletas tenistas e não atletas / Association of dietary components with disordered eating and its complications in female tennis players and non-athletes

Gabriela Morgado de Oliveira Coelho 29 January 2015 (has links)
Adolescentes apresentam rápido crescimento e intensas mudanças corporais que os tornam vulneráveis em termos nutricionais. A prática de restrições alimentares, bastante comum entre adolescentes, pode levar a inadequações nutricionais que parecem ser o primeiro sinal para o início de uma desordem alimentar (DA). A participação feminina no esporte e o número de casos de DA em adolescentes atletas de modalidades que exigem exposição do corpo, agilidade e leveza dos movimentos, como o tênis, têm aumentado nos últimos anos. As DA podem levar a complicações de saúde como irregularidades menstruais (IM) e baixa densidade mineral óssea (DMO), caracterizando a Tríade da Mulher Atleta (TMA). Desta forma, acredita-se que alguns componentes dietéticos podem ter associação com DA e seus agravos. O objetivo do presente estudo foi avaliar a associação de componentes dietéticos com desordens alimentares, irregularidades menstruais e composição corporal em adolescentes atletas tenistas e não atletas do sexo feminino. Trata-se de estudo do tipo transversal. Foram realizadas avaliações do desenvolvimento puberal pela auto-aplicação dos critérios de Tanner; da composição corporal pela absortometria radiológica de dupla energia (DXA); dos parâmetros dietéticos por registro alimentar de três dias alternados; das DA pela aplicação de três questionários validados (Eating Attitudes Test - EAT-26, Bulimic Investigatory Test, Edinburgh- BITE e o Body Shape Questionnaire - BSQ); do ciclo menstrual por questionário validado e da DMO também pelo DXA. A Tríade da Mulher Atleta (TMA) foi estabelecida pela presença concomitante de DA e/ou baixa disponibilidade de energia (BDE), IM e baixa DMO. Foram realizadas associações por meio de correlações de Spearman entre as variáveis numéricas de componentes dietéticos com DA e composição corporal. Também foram realizadas associações por meio do teste qui-quadrado, teste exato de Fisher ou prova binomial para as variáveis categóricas de adequação dos componentes dietéticos com DA e seus agravos. Participaram do estudo 75 adolescentes (25 tenistas, 50 não atletas) apresentando desenvolvimento puberal similar. Atletas obtiveram melhor perfil da composição corporal quanto ao tecido adiposo. Quanto à ingestão de macronutrientes, os carboidratos merecem destaque. Em ambos os grupos, a maioria das participantes apresentaram baixa ingestão de carboidratos, sendo este percentual de inadequação significativamente maior para as atletas. Os micronutrientes que obtiveram maior percentual de inadequação foram folato e cálcio em ambos os grupos. Verificou-se que 92%, 32% e 24% das atletas e 72%, 8% e 30% das não atletas preencheram critérios para DA e/ou BDE, IM e baixa massa óssea, respectivamente. Apesar de adolescentes atletas tenistas e não atletas apresentarem prevalência de DA similares, as não atletas apresentaram maior insatisfação com a imagem corporal pelo teste BSQ. No entanto, as atletas parecem estar em situação mais grave uma vez que apresentaram maior prevalência de BDE e de IM. A DMO e a prevalência de TMA foram similares entre os grupos. Foi verificada associação inversa e significativa entre alguns componentes dietéticos (principalmente energia e carboidratos) e os escores do teste BSQ. Foi possível concluir que a baixa ingestão de alguns componentes dietéticos, principalmente energia e carboidratos, podem funcionar como marcadores para desordens alimentares em ambos os grupos a fim de previnir posteriores consequências à saúde / Adolescents have a rapid growth and and intense body changes that make them vulnerable in nutritional terms. The practice of dietary restrictions, quite common among adolescents, can lead to nutritional inadequacies that appear to be the first signal for the start of disordered eating (DE). The female sports participation and the number of DE cases in adolescent athletes from sports that require bodys exposure, agility and soft movements, like tennis, have increased in recent years. DE can lead to serious health complications such as menstrual irregularities (MI) and low bone mineral density (BMD), constituting the female athlete Triad (FAT). Thus, it is believed that certain dietary components may be associated with DE and its complications. The aim of this study was to evaluate the association of dietary components with disordered eating, menstrual irregularities and body composition in female adolescent tennis players and controls. This was a cross-sectional study. We carried out assessments of pubertal development by Tanner stage self-assessments; body composition by dual energy x-ray absorptiometry (DXA); dietary parameters by three-day food records; DE by the application of three validated questionnaires (Eating Attitudes Test - EAT-26, Bulimic Investigatory Test, Edinburgh- BITE and the Body Shape Questionnaire - BSQ), menstrual status through a validated questionnaire and BMD also by DXA. The Female athlete Triad (FAT) was established by the concomitant presence of DE and/or low energy availability (LEA), MI and low BMD. Associations were performed using Spearman`s correlations between numerical variables of dietary components with DE and body composition. Also associations were performed using chi-square test, Fisher's exact test or binomial test for categorical variables of dietary components adequacy with DE and its complications. The study enrolled 75 adolescents (25 female tennis players, 50 controls) presenting with similar pubertal development. Athletes had better body composition profile, regarding the adipose tissue. As for the intake of macronutrients, carbohydrates are noteworthy. In both groups, most participants had low intake of carbohydrates, being this frequency of inadequacy significantly higher for athletes. Micronutrients with the greatest percentage of inadequacy were folic acid and calcium in both groups. It was found that 92%, 32% and 24% of the athletes and 72%, 8% and 30% of controls met the criteria for DE and / or LEA, MI, low bone mass, respectively. Although adolescent tennis players and controls present with similar prevalence of DA, the controls showed greater dissatisfaction with body image by BSQ test. However, the athletes seem to be in a more serious situation since they had a higher prevalence of LEA and MI. BMD and the prevalence of FAT were similar between groups. Significant inverse association was found between some dietary components (mainly energy and carbohydrates) and scores of BSQ test. It was concluded that low dietary intakes of some dietary components, mainly energy and carbohydrates, may function as markers for disordered eating in both groups in order to prevent further health consequences
52

Otimização multiobjetivo dos parâmetros do sistema de suspensão de um modelo de veículo completo através de um algoritmo meta-heurístico

Fossati, Giovani Gaiardo January 2017 (has links)
O presente trabalho otimizou os parâmetros concentrados do sistema de suspensão de um modelo de veículo completo, representando um automóvel de passeio que trafega a uma velocidade constante por um determinado perfil de pista previsto na norma ISO 8608, 1995, através da utilização de um algoritmo meta-heurístico de otimização multiobjetivo. Duas rotinas numérico-computacionais foram desenvolvidas, visando realizar tal otimização tanto no domínio do tempo quanto no domínio da frequência. A utilização de algoritmos meta-heurísticos vem ganhando espaço na otimização de sistemas mecânicos, proporcionando rapidez e precisão na obtenção de resultados ótimos. Ao se combinar um algoritmo de otimização a um modelo que represente satisfatoriamente um sistema mecânico, obtém-se uma ferramenta indicadora dos parâmetros de máxima eficiência do sistema, que pode ser utilizada em inúmeras aplicações. Pretendeu-se, com a integração de rotinas de análise dinâmica nos domínios do tempo e da frequência ao algoritmo genético de otimização multiobjetivo NSGA-II, desenvolvido por Deb et al., 2002, a obtenção de duas fronteiras ótimas de Pareto. Estas fronteiras consistem no conjunto de soluções não dominadas que minimizam as seguintes funções objetivo: o valor RMS ponderado da aceleração vertical do assento do motorista, o valor RMS da média do fator de amplificação dinâmica das quatro rodas do modelo e o máximo deslocamento relativo entre cada roda e a carroceria. O método proposto por Shinozuka e Jan, 1972, é utilizado para a obtenção do perfil de irregularidades da pista no domínio do tempo a partir das equações de densidade espectral de potência (PSD) que representam as diferentes classes de pavimentos. O método de Newmark, 1959, é utilizado para resolver a equação diferencial de movimento no domínio do tempo e obter a resposta dinâmica do modelo a tais irregularidades. O comportamento dinâmico do modelo de veículo no domínio da frequência foi obtido através da utilização da função de resposta em frequência (FRF) do modelo de veículo analisado. Os resultados demonstraram a capacidade de ambas as rotinas de análise dinâmica desenvolvidas de produzir resultados consistentes com os encontrados na literatura, bem como a capacidade dos algoritmos de otimização implementados de fornecer fronteiras ótimas de Pareto para os problemas propostos. / The proposed work optimized the concentrated parameters of a full-vehicle model’s suspension system, being that model representative of a passenger car which travels at a constant speed on a certain road profile provided by the ISO 8608, 1995, standard, using a multi-objective meta-heuristic optimization algorithm. Two numerical-computational routines were developed, seeking to perform said optimization for both the time and frequency domains. The use of meta-heuristic algorithms has been increasing in mechanical systems optimization, providing speed and accuracy in obtaining an optimal result. Combining an optimization algorithm with a model that satisfactorily represents a mechanical system yields a tool that indicates the system’s maximum efficiency parameters, which can be used in numerous applications. It was intended, with the integration of the dynamic analysis routines to the multi-objective genetic optimization algorithm NSGA-II, developed by Deb et al., 2002, the obtainment of two Pareto-optimal fronts. These fronts consist in the set of non-dominated solutions that minimize the following objective functions: the weighted RMS value of the driver’s seat vertical acceleration, the mean RMS value of the model wheel’s dynamic amplification factor, and the maximum relative displacement between each wheel and the body of the vehicle model. The method proposed by Shinozuka and Jan, 1972, is used to obtain the road irregularity profile in the time domain from the power spectral density (PSD) equations that represent the different pavement classes. The Newmark’s method (1959) is used to solve the differential motion equation in the time domain, in order to obtain the vehicle model’s responses to these irregularities. The dynamic behavior of the vehicle model in the frequency domain was obtained through the use of the frequency response function (FRF) of the analyzed model. The results showed the capacity of both the dynamic analysis routines developed in generating results that are consistent with those found in literature, as well as the capacity of the optimization algorithms implemented in providing Pareto optimal fronts to the proposed problems.
53

Estudo de efeitos dinâmicos de pontes ferroviárias considerando interação veículo-estrutura. / Study of dynamic effects of railway bridges considering vehicle structure interaction.

Ladislao Roger Ticona Melo 29 September 2016 (has links)
Este trabalho apresenta o estudo dos efeitos dinâmicos de duas pontes ferroviárias para trens de carga pesada e trens de alta velocidade considerando a interação veículo-estrutura. O estudo centrou-se principalmente no desenvolvimento de uma metodologia iterativa para a simulação do fenômeno de interação. Em seguida, a metodologia desenvolvida foi utilizada para analisar a ponte Suaçuí (Brasil) e a ponte Antuã (Portugal), e para realizar um estudo paramétrico para avaliar o comportamento não linear da interface via-estrutura de algumas tipologias de pontes ferroviárias. A fim de entender os princípios básicos que governam a resposta dinâmica do sistema veículo-estrutura, foi realizada uma revisão das formulações analíticas e os conceitos básicos de interação veículo-estrutura. A partir das formulações analíticas desenvolveu-se uma metodologia para a resolução de problemas dinâmicos de interação, aproveitando as ferramentas de modelagem do programa ABAQUS por meio do programa MATLAB. A validação do aplicativo foi realizada comparando as respostas de exemplos simples analisados com programas de referência. A principal vantagem desta metodologia é a flexibilidade na seleção dos métodos de resolução do problema dinâmico, permitindo inclusive a incorporação de não linearidades tanto no modelo do veículo quanto da ponte. Utilizando a capacidade de simulação do aplicativo para problemas não lineares foi realizado um estudo paramétrico para verificar os parâmetros que mais influenciam no comportamento não linear da interface via-estrutura e uma aplicação prática para avaliar o desempenho de algumas tipologias de pontes ferroviárias. Para a análise dinâmica da ponte Suaçuí e Antuã desenvolveram-se modelos numéricos tridimensionais de elementos finitos no programa ABAQUS. As propriedades dos materiais das pontes, assim como as propriedades dinâmicas dos veículos foram determinadas a partir de técnicas de calibração numéricas, experimentais e da literatura. A calibração dos modelos numéricos foi realizada utilizando metodologias iterativas baseadas em técnicas de otimização, tais como os algoritmos genéticos. Na falta de dados experimentais das irregularidades, estas foram geradas a partir de funções de densidade espectral de potência. A validação dos modelos numéricos da ponte envolveu a comparação dos resultados numéricos, obtidos da análise de interação, e os resultados experimentais, encontrados nos ensaios dinâmicos sob ação de tráfego. Os resultados da comparação mostraram que os modelos numéricos conseguem reproduzir com boa aproximação as respostas medidas experimentalmente. Finalmente, são realizadas simulações das pontes sob ação de tráfego para diferentes velocidades de circulação dos veículos, a fim de verificar a segurança estrutural da ponte e da via, além do conforto dos passageiros. / This research presents the study of the dynamic effects of two railway bridges for heavy axle load trains and high speed trains considering the vehicle-structure interaction. The study was mainly focused on the development of an iterative method for simulating the interaction phenomenon. The developed methodology was used to investigate the Suaçuí railway bridge (Brazil) and the Antuã railway bridge (Portugal), and to carry out a parametric study to evaluate the non-linear behavior of the trackstructure interface of some typologies of railway bridges. In order to understand the basic principles that govern the dynamic response of the vehicle-structure system, a review of the analytical formulations and the basics of the vehicle-structure interaction were performed. Based on the analytical formulations a methodology for solving dynamic interaction problems was developed, taking advantage of modeling tools of the ABAQUS software managed from MATLAB. The validation of the methodology was carried out by comparing responses of simple examples analyzed with reference programs. The main advantage of this methodology is the flexibility in the selection of the methods for solving the dynamic problem, even allowing the incorporation of nonlinearities in the vehicle and bridge model. Using the capability of the developed program for modeling nonlinear problems it was carried out a parametric study to determine the parameters that influence in the non-linear behavior of the track-structure interface and a practical application to evaluate the performance of some typologies of railway bridges. For dynamic analysis of the Suaçuí and Antuã railway bridge threedimensional numerical finite element models in ABAQUS program were developed. Material properties of the bridges, as well as the dynamic properties of the vehicles were determined through numerical and experimental calibration techniques and from the literature. The calibration of numerical models was performed using iterative methodologies based on optimization techniques, such as genetic algorithms. In absence of experimental data irregularities of the Suaçuí bridge, these were generated using spectral density functions. The validation of numerical models of the bridges involved the comparison of numerical results obtained from the interaction analysis with experimental results obtained from dynamic tests under traffic loads. The results of comparison showed that the numerical models were capable to reproduce with good accuracy the responses experimentally measured. Finally simulations of the bridges under traffic loads were performed for different vehicle speeds in order to evaluate the structural and track safety and passenger comfort.
54

Stochastic model of high-speed train dynamics for the prediction of long-time evolution of the track irregularities / Modèle stochastique de la dynamique des trains à grande vitesse pour la prévision de l'évolution à long terme des défauts de géométrie de la voie

Lestoille, Nicolas 16 October 2015 (has links)
Les voies ferrées sont de plus en plus sollicitées: le nombre de trains à grande vitesse, leur vitesse et leur charge ne cessent d'augmenter, ce qui contribue à la formation de défauts de géométrie sur la voie. En retour, ces défauts de géométrie influencent la réponse dynamique du train et dégradent les conditions de confort. Pour garantir de bonnes conditions de confort, les entreprises ferroviaires réalisent des opérations de maintenance de la voie, qui sont très coûteuses. Ces entreprises ont donc intérêt à prévoir l'évolution temporelle des défauts de géométrie de la voie pour anticiper les opérations de maintenance, et ainsi réduire les coûts de maintenance et améliorer les conditions de transport. Dans cette thèse, on analyse l'évolution temporelle d'une portion de voie par un indicateur vectoriel sur la dynamique du train. Pour la portion de voie choisie, on construit un modèle stochastique local des défauts de géométrie de la voie à partir d'un modèle global des défauts de géométrie et de big data de défauts mesurés par un train de mesure. Ce modèle stochastique local prend en compte la variabilité des défauts de géométrie de la voie et permet de générer des réalisations des défauts pour chaque temps de mesure. Après avoir validé le modèle numérique de la dynamique du train, les réponses dynamiques du train sur la portion de voie mesurée sont simulées numériquement en utilisant le modèle stochastique local des défauts de géométrie. Un indicateur dynamique, vectoriel et aléatoire, est introduit pour caractériser la réponse dynamique du train sur la portion de voie. Cet indicateur dynamique est construit de manière à prendre en compte les incertitudes de modèle dans le modèle numérique de la dynamique du train. Pour identifier le modèle stochastique des défauts de géométrie et pour caractériser les incertitudes de modèle, des méthodes stochastiques avancées, comme par exemple la décomposition en chaos polynomial ou le maximum de vraisemblance multidimensionnel, sont appliquées à des champs aléatoires non gaussiens et non stationnaires. Enfin, un modèle stochastique de prédiction est proposé pour prédire les quantités statistiques de l'indicateur dynamique, ce qui permet d'anticiper le besoin en maintenance. Ce modèle est construit en utilisant les résultats de la simulation de la dynamique du train et consiste à utiliser un modèle non stationnaire de type filtre de Kalman avec une condition initiale non gaussienne / Railways tracks are subjected to more and more constraints, because the number of high-speed trains using the high-speed lines, the trains speed, and the trains load keep increasing. These solicitations contribute to produce track irregularities. In return, track irregularities influence the train dynamic responses, inducing degradation of the comfort. To guarantee good conditions of comfort in the train, railways companies perform maintenance operations of the track, which are very costly. Consequently, there is a great interest for the railways companies to predict the long-time evolution of the track irregularities for a given track portion, in order to be able to anticipate the start off of the maintenance operations, and therefore to reduce the maintenance costs and to improve the running conditions. In this thesis, the long-time evolution of a given track portion is analyzed through a vector-valued indicator on the train dynamics. For this given track portion, a local stochastic model of the track irregularities is constructed using a global stochastic model of the track irregularities and using big data made up of experimental measurements of the track irregularities performed by a measuring train. This local stochastic model takes into account the variability of the track irregularities and allows for generating realizations of the track irregularities at each long time. After validating the computational model of the train dynamics, the train dynamic responses on the measured track portion are numerically simulated using the local stochastic model of the track irregularities. A vector-valued random dynamic indicator is defined to characterize the train dynamic responses on the given track portion. This dynamic indicator is constructed such that it takes into account the model uncertainties in the train dynamics computational model. For the identification of the track irregularities stochastic model and the characterization of the model uncertainties, advanced stochastic methods such as the polynomial chaos expansion and the multivariate maximum likelihood are applied to non-Gaussian and non-stationary random fields. Finally, a stochastic predictive model is proposed for predicting the statistical quantities of the random dynamic indicator, which allows for anticipating the need for track maintenance. This modeling is constructed using the results of the train dynamics simulation and consists in using a non-stationary Kalman-filter type model with a non-Gaussian initial condition. The proposed model is validated using experimental data for the French railways network for the high-speed trains
55

Förväntningar på revisorn : - Finns det ett förväntningsgap mellan revisorer och myndigheter,utifrån revisorns perspektiv?

Samouie, Kristena, Gergeo, Ornina, Marouki, Debora January 2023 (has links)
Datum: [2023-01-11]Nivå: Kandidatuppsats Företagsekonomi, 15 hpAkademi: Akademin för Ekonomi, Samhälle och Teknik, Mälardalens UniversitetFörfattare: Debora Marouki Kristena Samouie Ornina Gergeo[00/03/29] [99/03/13] [01/03/31]Titel: Förväntningar på revisorn - Finns det ett förväntningsgap mellanrevisorer och myndigheter, utifrån revisorns perspektiv?Handledare: Oksana FeicherNyckelord: Förväntningsgap, ekonomiska oegentligheter, intressentteori, revision,tillsynsmyndigheter.Forskningsfrågor: Förekommer det ett förväntningsgap mellan revisorer och myndighetervid upptäckandet av ekonomiska oegentligheter?Hur kan förväntningsgapet minka utifrån revisorns perspektiv?Syfte: Syftet med arbetet är att undersöka myndigheternas förväntningar pårevisorn vid upptäckandet av ekonomiska oegentligheter. Studien harvidare för avsikt att lyfta fram revisorernas uppfattning avförväntningarna samt undersöka revisorernas förslag till ett minskatförväntningsgap.Metod: Studien tillämpar en kvalitativ metod eftersom studien utgår frånrevisorns perspektiv och efterfrågar revisorns tankar, åsikter ocherfarenheter.Slutsats: Studien påvisar att revisorn inte är en avgörande aktör när det gällerupptäckandet av ekonomiska oegentligheter. Däremot visar studien påatt revisorn kan bidra till att motverka oegentligheter eftersom de kanupptäcka fel som kan förekomma i form av skattebrott ellerbokföringsbrott. Revisorerna anser sig själva vara en kvalitetsstämpelmedan myndigheterna anser att revisorn utövar tillsyn i företag. Detkan således konstateras att det finns ett förväntningsgap mellanrevisorer och myndigheter vid upptäckandet av ekonomiskaoegentligheter. / Date: [2023-01-11]Level: Bachelor thesis in Business Administration, 15 hpInstitution: School of Business, Society and Engineering, Mälardalen UniversityAuthors: Debora Marouki Kristena Samouie Ornina Gergeo[00/03/29] [99/03/13] [01/03/31]Title: Expectations of the auditor - Is there an expectation gap betweenauditors and authorities, based on the auditor's perspective?Supervisor: Oksana FeicherKeywords: Expectation gap, financial irregularities, stakeholder theory, audit,regulators.Research questions: Is there an expectation gap between auditors and authorities whendiscovering financial realities? How can the expectation gap bereduced from the auditor's perspective?Purpose: The purpose of the study is to examine the authorities' expectations ofthe auditor when discovering financial irregularities. The study furtherintends to highlight the auditors' perception of expectations andexamine the auditors' proposals for a reduced expectation gap.Method: The study applies a qualitative method for studying based on theauditor's perspective and then the auditor's thoughts, opinions andexperiences.Conclusion: The results of the study shows that the auditor is not a decisive actorwhen it comes to the discovery of financial realities. On the other hand,the study shows that the auditor can contribute to preventingirregularities because they can detect errors that may occur in the formof tax or accounting violations. The auditors consider themselves to bea seal of quality, while the authorities consider the auditor to supervisecompanies. It can thus be stated that there is an expectation gapbetween auditors and authorities when discovering financialirregularities.
56

Evaluating the effectiveness of Benford's law as an investigative tool for forensic accountants / Lizan Kellerman

Kellerman, Lizan January 2014 (has links)
“Some numbers really are more popular than others.” Mark J. Nigrini (1998a:15) The above idea appears to defy common sense. In a random sequence of numbers drawn from a company’s financial books, every digit from 1 to 9 seems to have a one-in-nine chance of being the leading digit when used in a series of numbers. But, according to a mathematical formula of over 60 years old making its way into the field of accounting, certain numbers are actually more popular than others (Nigrini, 1998a:15). Accounting numbers usually follow a mathematical law, named Benford’s Law, of which the result is so unpredictable that fraudsters and manipulators, as a rule, do not succeed in observing the Law. With this knowledge, the forensic accountant is empowered to detect irregularities, anomalies, errors or fraud that may be present in a financial data set. The main objective of this study was to evaluate the effectiveness of Benford’s Law as a tool for forensic accountants. The empirical research used data from Company X to test the hypothesis that, in the context of financial fraud investigations, a significant difference between the actual and expected frequencies of Benford’s Law could be an indication of an error, fraud or irregularity. The effectiveness of Benford’s Law was evaluated according to findings from the literature review and empirical study. The results indicated that a Benford’s Law analysis was efficient in identifying the target groups in the data set that needed further investigation as their numbers did not match Benford’s Law. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014
57

Evaluating the effectiveness of Benford's law as an investigative tool for forensic accountants / Lizan Kellerman

Kellerman, Lizan January 2014 (has links)
“Some numbers really are more popular than others.” Mark J. Nigrini (1998a:15) The above idea appears to defy common sense. In a random sequence of numbers drawn from a company’s financial books, every digit from 1 to 9 seems to have a one-in-nine chance of being the leading digit when used in a series of numbers. But, according to a mathematical formula of over 60 years old making its way into the field of accounting, certain numbers are actually more popular than others (Nigrini, 1998a:15). Accounting numbers usually follow a mathematical law, named Benford’s Law, of which the result is so unpredictable that fraudsters and manipulators, as a rule, do not succeed in observing the Law. With this knowledge, the forensic accountant is empowered to detect irregularities, anomalies, errors or fraud that may be present in a financial data set. The main objective of this study was to evaluate the effectiveness of Benford’s Law as a tool for forensic accountants. The empirical research used data from Company X to test the hypothesis that, in the context of financial fraud investigations, a significant difference between the actual and expected frequencies of Benford’s Law could be an indication of an error, fraud or irregularity. The effectiveness of Benford’s Law was evaluated according to findings from the literature review and empirical study. The results indicated that a Benford’s Law analysis was efficient in identifying the target groups in the data set that needed further investigation as their numbers did not match Benford’s Law. / MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014
58

Interaction between Electromagnetic Waves and Localized Plasma Oscillations / Växelverkan mellan elektromagnetiska vågor och lokaliserade plasmaoscillationer

Hall, Jan-Ove January 2004 (has links)
<p>This thesis treats interaction between electromagnetic waves and localized plasma oscillations. Two specific physical systems are considered, namely artificially excited magnetic field-aligned irregularities (striations) and naturally excited lower hybrid solitary structures (LHSS). Striations are mainly density depletions of a few percent that are observed when a powerful electromagnetic wave, a pump wave, is launched into the ionosphere. The striations are formed by upper hybrid (UH) oscillations that are localized in the depletion where they are generated by the linear conversion of the pump field on the density gradients. However, the localization is not complete as the UH oscillation can convert to a propagating electromagnetic Z mode wave. This process, termed Z mode leakage, causes damping of the localized UH oscillation. The Z mode leakage is investigated and the theory predicts non-Lorentzian skewed shapes of the resonances for the emitted Z mode radiation. Further, the interaction between individual striations facilitated by the Z mode leakage is investigated. The LHSS are observed by spacecraft in the ionosphere and magnetosphere as localized waves in the lower hybrid (LH) frequency range that coincides with density cavities. The localized waves are immersed in non-localized wave activity. The excitation of localized waves with frequencies below LH frequency is modelled by scattering of electromagnetic magnetosonic (MS) waves off a preexisting density cavity. It is shown analytically that an incident MS wave with frequency less than the minimum LH frequency inside the cavity is focused to localized waves with left-handed rotating wave front. In addition, the theory is shown to be consistent with observations by the Freja satellite. For frequencies between the minimum LH frequency inside the cavity and the ambient LH frequency, the MS wave is instead mode converted and excites pressure driven LH oscillations. This process is studied in a simplified geometry.</p>
59

Interaction between Electromagnetic Waves and Localized Plasma Oscillations / Växelverkan mellan elektromagnetiska vågor och lokaliserade plasmaoscillationer

Hall, Jan-Ove January 2004 (has links)
This thesis treats interaction between electromagnetic waves and localized plasma oscillations. Two specific physical systems are considered, namely artificially excited magnetic field-aligned irregularities (striations) and naturally excited lower hybrid solitary structures (LHSS). Striations are mainly density depletions of a few percent that are observed when a powerful electromagnetic wave, a pump wave, is launched into the ionosphere. The striations are formed by upper hybrid (UH) oscillations that are localized in the depletion where they are generated by the linear conversion of the pump field on the density gradients. However, the localization is not complete as the UH oscillation can convert to a propagating electromagnetic Z mode wave. This process, termed Z mode leakage, causes damping of the localized UH oscillation. The Z mode leakage is investigated and the theory predicts non-Lorentzian skewed shapes of the resonances for the emitted Z mode radiation. Further, the interaction between individual striations facilitated by the Z mode leakage is investigated. The LHSS are observed by spacecraft in the ionosphere and magnetosphere as localized waves in the lower hybrid (LH) frequency range that coincides with density cavities. The localized waves are immersed in non-localized wave activity. The excitation of localized waves with frequencies below LH frequency is modelled by scattering of electromagnetic magnetosonic (MS) waves off a preexisting density cavity. It is shown analytically that an incident MS wave with frequency less than the minimum LH frequency inside the cavity is focused to localized waves with left-handed rotating wave front. In addition, the theory is shown to be consistent with observations by the Freja satellite. For frequencies between the minimum LH frequency inside the cavity and the ambient LH frequency, the MS wave is instead mode converted and excites pressure driven LH oscillations. This process is studied in a simplified geometry.
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On Peritectic Reactions and Transformations and Hot Forming of Cast Structures

Nassar, Hani January 2009 (has links)
This thesis deals with peritectic reactions and transformations that occur during the solidification of many alloys. Peritectics are believed to be a major cause of crack-formation in many steels, thus, good knowledge of the mechanisms by which these phenomena occur is essential for preventing such defects. The thesis also handles the behaviour of metals, in particular cast structures, during hot forming. Grain size and microstructure are of most importance in determining the strength, toughness and performance of a steel. For achieving enhanced mechanical and microstructural properties, good understanding of the phenomena occurring during hot forming is required. Peritectic reactions and transformations were studied in Fe-base and steel alloys through differential thermal analysis (DTA) experiments and micrographic investigation of quenched DTA samples. The effect of the ferrite/austenite interface strain during the peritectic reaction on equilibrium conditions was thermodynamically analysed, and the results were related to temperature observations from DTA experiments conducted on Fe-base alloys and low-alloy steels. Massive transformations from ferrite to austenite were observed in the micrographs of a number of quenched low-alloy steel samples and it was proposed that these transformations are uncontrolled by diffusion, and occur in the solid state as a visco-plastic stress relief process. DTA study of an austenitic stainless steel indicated that the alloy can exhibit primary precipitations to either ferrite or austenite. A continuously-cast breakout shell of the steel was analyzed and it was suggested that the observed irregularities in growth were due to alternating precipitations of ferrite and austenite; parts of the shell with higher ratios of primary-precipitated ferrite shrink in volume at the peritectic temperature and experience reduced growths. An experimental method for studying the behaviour of metals during hot forming developed, and hot compression tests were conducted on cast copper and ball-bearing steel samples. Flow stress curves were obtained at varying temperatures and strain rates, and the results showed good agreement with earlier observations reported in literature. Micrographic analysis of quenched samples revealed variations in grain size and a model was fitted to describe the grain size as a function of deformation temperature and strain. Solidification growth during continuous casting of stainless steel and copper was numerically modelled. A varying heat transfer coefficient was proposed to approximate the experimentally measured growth irregularities in the continuously-cast stainless steel breakout shell. Solidification growth of pure copper was also modelled in the Southwire continuous casting process. Temperature measurements from the chill mould were used to approximate the temperature gradient and the heat extraction from the solidifying strand, and the results were used in a two-dimensional model of solidification. / QC 20100803

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