The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely: Pressure, Opportunity, Rationalization, Capability Door Guards and Arrogance able to explain the probability of financial statement of fraud occurrence in Indonesia.The results show that: only Pressure and Rationalization elements can define the lik
Parachute Systems (PS) can be readily used by small Unmanned Aircraft Systems (UAS) for risk mitigation and aircraft recovery.To date there has been limited research into the fundamental dynamics of parachutes at low Reynolds numbers,with existing studies focusing on larger parachutes.An understanding of the dynamics is needed to establish sound gu
An impactful and poorly forecasted heavy rainfall event was observed in association with the Meiyu front over the Yangtze River valley of China from 30 June−4 July 2016.Operational global numerical weather prediction models for almost all forecast lead times beyond 24 h incorrectly forecasted the location and intensity of the precipitation as
Saat ini proses proses manajemen bisnis di SAHA CELL dilakukan dengan menghitung secara manual menggunakan kalkulator dan harus menghapal harga setiap Apparel Kits produk oleh karyawan.Karyawan juga akan menulis kode dan harga produk dalam buku catatan harian.Kondisi ini membuat transaksi menjadi tidak valid, karena karyawan salah menuliskan kode d
We address the problem of superimposed trainings- (STs-) based linearly time-varying (LTV) channel estimation and symbol detection for orthogonal frequency-division multiplexing access (OFDMA) systems at the uplink receiver.The LTV channel coefficients are modeled by truncated discrete Fourier bases (DFBs).By judiciously designing the superimposed