Real-time Accounting Research Articles

In Loco Identity Fraud Detection Model using Statistical Analysis for Social Networking Sites: A Case Study with Facebook

Rapid advancement in internet has made many Social Networking Sites (SNS) popular among a huge population, as various SNS accounts are interlinked with each other, spread of stored susceptible information of an individual is increasing. That has led to various security and privacy issues; one of them is impersonation or identity fraud. Identity fraud is the outcome of illegitimate or secret use of account owner’s identity to invade his/her account to track personal information. There are possibilities that known persons like parents, spouse, close friends, siblings who are interested in knowing what is going on in the account owner’s online life may check their personal SNS accounts. Hence an individual’s private SNS accounts can be invaded by an illegitimate user secretly without the knowledge of the account owner’s which results in compromise of private information. Thus, this paper proposes an in loco identity fraud detection strategy that employs a statistical analysis approach to constantly authenticate the authorized user, which outperforms the previously known technique. This strategy may be used to prevent stalkers from penetrating a person's SNS account in real time. The accuracy attained in this research is greater than 90% after 1 minute and greater than 95% after 5 minutes of observation.

Community logistics: a dynamic strategy for facilitating immediate parcel delivery to smart lockers

The COVID Pandemic since early 2019 has imposed significant effects on our life. In the retail and logistics sector, the large-scale national lockdown has drastically driven e-commerce sales because the e-marketplace has become the only sales channel. Whilst the pandemic has accelerated the shift towards a more digital world and led to an irreversible dependence on e-commerce retailing, the pressure is on retailers and logistics service providers to respond to the growing demand for immediate delivery in the e-commerce era. Given the integration of smart lockers into developing a more favourable environment which potentially makes immediate delivery more feasible, this paper introduces a novel, dynamic delivery strategy, namely Community Logistics Strategy (CLS), for formulating and updating the new delivery plan in real time as new delivery requests to smart lockers arrive. To shed light on the effect of dynamic order arrival towards delivery planning, the CLS attempts to update the delivery plan by taking new requests into account in real time. Simulation results reveal the superiority of the proposed strategy in managing e-commerce delivery requests, especially within megacities where consumers are highly dense in a compact geographical area.

Modeling and Verification of Asynchronous Systems Using Timed Integrated Model of Distributed Systems.

In modern computer systems, distributed systems play an increasingly important role, and modeling and verification are crucial in their development. The specificity of many systems requires taking this into account in real time, as time dependencies significantly affect the system’s behavior, when achieving the goals of its processes or with adverse phenomena such as deadlocks. The natural features of distributed systems include the asynchrony of actions and communication, the autonomy of nodes, and the locality of behavior, i.e., independence from any global or non-local features. Most modeling formalisms are derived from parallel centralized systems, in which the behavior of components depends on the global state or the simultaneous achievement of certain states by components. This approach is unrealistic for distributed systems. This article presents the formalism of a timed integrated model of distributed systems that supports all of the mentioned features. The formalism is based on the relation between the states of the distributed nodes and the messages of distributed computations, called agents. This relation creates system actions. A specification in this formalism can be translated into timed automata, the most popular formalism for specifying and verifying timed parallel systems. The translation rules ensure that the semantics of T-IMDS and timed automata are consistent, allowing use of the Uppaal validator for system verification. The development of general formulas for checking the deadlock freedom and termination efficiency allows for automated verification, without learning temporal logics and time-dependent formulas. An important and rare feature is the finding of partial deadlocks, because in a distributed system a common situation occurs in which some nodes/processes are deadlocked, while others work. Examples of checking timed distributed systems are included.

Financing Municipal Tasks in Slovenia

The paper examines whether the system implemented for financing local communities (municipalities) in Slovenia in the period 2010-2016 is compliant with the European Charter of Local Self-Government. We examined the cost coverage for performing the tasks of municipalities, the cost structure and the rate of interconnections between the budgeted funds under the eligible expenditure mechanism and the data collected on costs by municipality. Our hypothesis states that the principles whereby funding would be commensurate with tasks were not fulfilled in the period between 2010 and 2016 in the Republic of Slovenia given that the average per capita costs exceeded the funding under eligible expenditure. The discrepancy had increased from the previously examined period of 2007-2009. The findings show that although the principles of the European Charter of Local Self-Government have been satisfactorily included in the country’s laws, certain discrepancies have been found with regard to funding where the principle of municipal funding had not adequately been taken into account to ensure that funding is commensurate with the tasks. Between 2010 and 2016, municipalities received less funding than the scope of their tasks would require. The situation deteriorated in 2010–2016with respect to the 2007–2009 period when the existing funding model was introduced. The municipal funding model should be improved so that the eligible expenditure calculation takes into account in real time the real costs needed to perform the tasks of local communities; and the cost structure should be made more homogeneous. The model should be changed to consider and enable the performance of development tasks of municipalities through investments.

An integrated model-based software for FUS in moving abdominal organs

Focused ultrasound surgery (FUS) is a non-invasive method for tissue ablation that has the potential for complete and controlled local tumour destruction with minimal side effects. The treatment of abdominal organs such as the liver, however, requires particular technological support in order to enable a safe, efficient and effective treatment. As FUS is applied from outside the patient’s body, suitable imaging methods, such as magnetic resonance imaging or diagnostic ultrasound, are needed to guide and track the procedure. To facilitate an efficient FUS procedure in the liver, the organ motion during breathing and the partial occlusion by the rib cage need to be taken into account in real time, demanding a continuous patient-specific adaptation of the treatment configuration. Modelling the patient’s respiratory motion and combining this with tracking data improves the accuracy of motion predictions. Modelling and simulation of the FUS effects within the body allows the use of treatment planning and has the potential to be used within therapy to increase knowledge about the patient status. This article describes integrated model-based software for patient-specific modelling and prediction for FUS treatments of moving abdominal organs.

Temperature effect of muon component and practical questions of how to take into account in real time

A method has been developed to correct in real- time the cosmic ray (CR) muon component, observed by the muon telescopes of different geometry, for temperature ef- fect.

Online maintenance policy for a deteriorating system with random change of mode

Most of maintenance policies proposed in the literature for gradually deteriorating systems, consider a stationary deterioration process. This paper is an attempt to take into account stochastically deteriorating systems which are subject to a sudden change in their degradation process. A technical device subject to gradual degradation is considered. It is assumed that the level of degradation can be resumed by a single scalar variable. An online maintenance decision rule is proposed, which makes it possible to take into account in real time the online information available on the operating mode of the system as well as its actual deterioration level. We show the efficiency of considering online decision rules for maintenance with respect to traditional maintenance policies based on a static alarm threshold. Numerical simulations are given, to assess and optimize the performance of the maintained system from its asymptotic unavailability point of view. It is compared to the results obtained with classical control-limit maintenance policies.