Predicting financially false statements to detect frauds in companies has an increasing trend in recent studies. The manipulations in financial statements can be discovered by auditors when related financial records and indicators are analyzed in depth together with the experience of auditors in order to create knowledge to develop a decision support system to classify firms. Auditors may annot...

Since their inception almost fifty years ago, hidden Markov models (HMMs) have have become the predominant methodology for automatic speech recognition (ASR) systems — today, most state-of-the-art speech systems are HMM-based. There have been a number of ways to explain HMMs and to list their capabilities, each of these ways having both advantages and disadvantages. In an effort to better under...

As the Information Technology (IT) professionals of the future, learners of programming need to master skills with regard to learning together and sharing knowledge. The research question that will serve to focus this paper is: “How can we integrate cooperative group work meaningfully into the teaching and learning of programming skills?” In answer, this paper presents a new model for cooperati...

Obesity usually results from a combination of several modifiable and non-modifiable contributing factors, such as genetics, race, and socioeconomic status. Other factors, including birth by cesarean section, perinatal antibiotics usage, and promotion of exclusive breastfeeding for six months, could be potentially prevented or modulated. However, one of the factors can be easily implemented thro...

We investigate a series of logics that allow to reason about agents’ actions, abilities, and their knowledge about actions and abilities. These logics include Pauly’s Coalition Logic CL, Alternating-time Temporal Logic ATL, the logic of ‘seeing-to-it-that’ (STIT), and epistemic extensions thereof. While complete axiomatizations of CL and ATL exist, only the fragment of the STIT language without...

Australian English (AusE) uses High Rising Tunes at the end of questions and statements. However, it remains unclear whether listeners can distinguish between them perceptually. This study analyses the identification of questionand statement-rises in the absence of contextual information. Results suggest that identification is strongly influenced by speaker and listener gender. Specifically, it...

Recent studies on deceptive language suggest that machine learning algorithms can be employed with good results for classification of texts as truthful or untruthful. However, the models presented so far do not attempt to take advantage of the differences between subjects. In this paper, models have been trained in order to classify statements issued in Court as false or not-false, not only tak...

a r t i c l e i n f o Keywords: Software and hardware quality assurance Airborne software and hardware Safety certification DO-178B DO-254 To ensure the safety of avionic systems, civil avionic software and hardware regulated by certification authorities must be certified based on applicable standards (e.g., DO-178B and DO-254). The overall safety integrity of an avi-onic system, comprising sof...