Results 41 to 50 of about 5,496,213 (107)

Silicon Photonic Filters: A Pathway from Basics to Applications

Advanced Photonics Research, Volume 5, Issue 10, October 2024.
The proposed review summarizes the principle of silicon photonic filtering, from the modeling strategies to the target applications, relating this analysis to the silicon photonics market growth. Particularly, the simulation approaches, the tuning mechanism, and the filtering elements are investigated with a view of trending market sectors, such as ...
Nabarun Saha, Giuseppe Brunetti, Annarita di Toma, Mario Nicola Armenise, Caterina Ciminelli   +4 more
wiley   +1 more source

The application of systematic accident analysis tools to investigate food safety incidents

Comprehensive Reviews in Food Science and Food Safety, Volume 23, Issue 3, May 2024.
Abstract Effective food safety (FS) management relies on the understanding of the factors that contribute to FS incidents (FSIs) and the means for their mitigation and control. This review aims to explore the application of systematic accident analysis tools to both design FS management systems (FSMSs) as well as to investigate FSI to identify ...
Dileyni Díaz De Oleo, Louise Manning, Lynn McIntyre, Nicola Randall, Rounaq Nayak   +4 more
wiley   +1 more source

Impact of Whistleblowing System Between the Vousinas Fraud Hexagon Theory and Financial Statement Fraud [PDF]

This study examines and analyses the impact of pressure, opportunity, rationalization, capability, ego, and collusion on financial statement fraud. Testing of the whistleblowing system variable is a moderating variable in the relationship between the ...
Setiawanta, Yulita, Raihan, Muhammad Rafi, Mardjono, Enny Susilowati, Pamungkas, Imang Dapit   +3 more
core   +3 more sources

Framing Analysis: Do Illegal Online Loans Have Fraud

Jurnal Kajian Akuntansi
This study aims to examine how the framing of news illegal online loan fraud in online mass media which is then used as information to find out the causes of the fraudulent practices.
Soni Agus Irwandi, Nanang Shonhadji
doaj   +1 more source

Network Intrusion Detection and Prevention System Using Hybrid Machine Learning with Supervised Ensemble Stacking Model

Journal of Computer Networks and Communications, Volume 2024, Issue 1, 2024.
Network intrusion detection systems play a critical role in protecting a variety of services ranging from economic through social to commerce. However, the growing level and sophistication of malicious attacks launched on networks in the current technological landscape have necessitated the need for advanced and robust detection mechanisms to mitigate ...
Godfrey A. Mills, Daniel K. Acquah, Robert A. Sowah, De Rosal Ignatius Moses Setiadi   +3 more
wiley   +1 more source

Fraud Hexagon Theory dalam Mendeteksi Financial Statement Fraud Pada Perusahaan Sektor Healthcare yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2019 - 2023

Journal of Islamic Economics and Finance
Indonesia ranks first for the most fraud cases, totaling 36 cases. In an effort to identify fraud in an entity's financial statements, there are several theories that explain the analysis techniques that can be applied. This study uses Vousinas'
Asti Nur Wilda Ariza, Versiandika Yudha Pratama   +1 more
doaj   +1 more source

Fraudulent Financial Reporting Analysis Using Fraud Hexagon Theory in ASEAN Healthcare Sector Companies

Jurnal Ilmiah Bisnis dan Ekonomi Asia
This research aims to analyze the factors influencing fraudulent financial reporting (FFR) in healthcare sector companies in ASEAN using the Fraud Hexagon Theory.
Ririh Anggraini Setyahety, Liliek Nur Sulistiyowati , Dhea Aliza Putri   +2 more
doaj   +1 more source

Fraud Risk Analysis Using Fraud Hexagon Model and Beneish M-Score in the Financial Report of PT Indo Listrik Nusantara Period 2021-2023 [PDF]

The purpose of this study is to analyze and identify the possibility of Fraud in the financial report of PT. Indo Listrik Nusantara. Using a mixed qualitative and quantitative methodology.
Sari, Eko Gumaya, Cahyana
core   +1 more source

The Beneish M-Score Model in Detecting Fraudulent Financial Reporting: The Hexagon Perspective Theory

Jurnal Penelitian Ekonomi dan Bisnis
This research aims to investigate the effect of fraud on fraudulent financial reports (FFR) using the hexagon theory. The seven factors were financial stability, external pressure, ineffective monitoring, auditor changes, director changes, arrogance, and
Sherawanti Permata Kusuma, Melati Oktafiyani, Imang Dapit Pamungkas, Juli Ratnawati   +3 more
doaj   +1 more source

The Effect of Love of Money, Individual Morality, and Information Asymmetry on Fraud with Religiosity as A Moderating Variable

Jurnal Ilmiah Akuntansi
This study examines the effects of love of money, individual morality, and information asymmetry on fraud tendencies and investigates the moderating role of religiosity in these relationships. The study focuses on Village-Owned Enterprises in Karangasem
Putu Novi Anesya Dewi A., Ni Putu Sri Harta Mimba, Ni Made Dwi Ratnadi, Ni Ketut Rasmini   +3 more
doaj   +1 more source