PurposeBenford'sLawisasimpleandeffectiveauditor–toolthatdetectsfraud.Thispaper’spurposeistoaudittheeffi-ciencyofBenford'slaw,whichusesasetofstrangeob-servations,certainnumbersrepeatedoverothernumbersinthedataset. Researchdesign,data,andmethodologyBenford'slawwas–appliedinnumericalanalysis.Wecansaythatinadditiontore-ducingthedurationoftheaudit,thecapacitiesoftheauditweremorerobust. vefraudandexpandtheuseofanalyticalproceduresinplanningtheaudit.Additionally,theuseoftheanalysesaspartofthecomputer'sinternalcontrolshelpedtofurtherimprovetheeffectivenessofinternalcontrolsandreinforcethem. ConclusionsBenfordanalysisshouldbecarriedoutasap–-propriate.Insubsequentstudies,itcanalsobeexaminedasatooltorevealdoubtfulaccounts.Numericalanalysisofthedataandacomputerarenecessary.Programsfordataanalysisinvariousapplicationssuchasauditing(SAS)and(ACL)and(CaseWare)and(IDEA)areavailable.

The results of the study of ionospheric variations in the summer months of 1998-2002 at an ionospheric station of vertical sounding "Petropavlovsk-Kamchatsky" are presented. Anomalous variations of virtual sporadic-E height (h'Es), Es blanketing frequency (fbEs), and the critical frequency of the ionospheric F2 layer (foF2) (which can be attributed to the possible earthquake precursors) are selected. The high efficiency of the selection of ionospheric earthquake precursors based on the several parameters of Es and F2 layers is shown. The empirical dependence, which reflects the connection between the lead-time of the earthquake moment, the distance to the epicenter from the observation point, and the magnitude of the earthquake are obtained. This empirical dependence is consistent with the results of the detection of earthquake precursors by measuring the physical parameters of the Earth's crust in the same region.

We present a by-product of our long term photometric monitoring of cataclysmic variables. 2MASS J18024395 +4003309 = VSX J180243.9 +400331 was discovered in the field of the intermediate polar V1323 Her observed using the Korean 1-m telescope located at Mt. Lemmon, USA. An analysis of the two-color VR CCD observations of this variable covers all the phase intervals for the first time. The light curves show this object can be classified as an Algol-type variable with tidally distorted components, and an asymmetry of the maxima (the O’Connell effect). The periodogram analysis confirms the cycle numbering of Andronov et al. (2012) and for the initial approximation, the ephemeris is used as follows: Min I. BJD = 2456074.4904+0.3348837E . For phenomenological modeling, we used the trigonometric polynomial approximation of statistically optimal degree, and a recent method “NAV” (“New Algol Variable”) using local specific shapes for the eclipse. Methodological aspects and estimates of the physical parameters based on analysis of phenomenological parameters are presented. As results of our phenomenological model, we obtained for the inclination i=90°, M1=0.745M◉, M2=0.854M◉, M=M1+M2=1.599M◉, the orbital separation a=1.65·109m=2.37R◉ and relative radii r1=R1/a=0.314 and r2=R2/a=0.360. These estimates may be used as preliminary starting values for further modeling using extended physical models based on the Wilson & Devinney (1971) code and it's extensions

Transgenic potatoes expressing glyceraldehyde-3-phosphate dehydrogenase (GPD), isolated from the oyster mushroom, Pleurotus sajor-caju, had increased tolerance to salt stress (Jeong et al. 2001). To examine the physiological mechanisms enhancing salt tolerance in GPD transgenic rice plants, the salt tolerance of five GPD transgenic rice lines (T1–T5) derived from Dongjin rice cultivar was tested in a fixed 150-mM saline environment in comparison to two known wild-type rice cultivars, Dongjin (salt sensitive) and Pokali (salt tolerant). Transgenic lines T2, T3, and T5 showed a substantial increase in biomass and relative water content compared to Dongjin. Stomatal conductance and osmotic potential were higher in the GPD transgenic lines and were similar to those in Pokali. The results are discussed based on the comparative physiological response of GPD transgenic lines with those of the salt-sensitive and salt-tolerant rice cultivars.

We are currently developing a high-throughput single nucleotide polymorphism (SNP) genotyping service at IRRI to accelerate progress in rice breeding by providing rapid and cost-effective marker services. SNP marker development and validation is being performed based on cloned genes and QTLs, GWAS hits, and whole genome sequence data to identify predictive SNP markers at important genes for key traits for the breeding programs. Trait-based and targeted SNPs are being deployed in sets of 24 and 96 SNPs on a Fluidigm EP1 system. At the same time, 384 SNP sets and a 6K SNP chip developed by Susan McCouch at Cornell University are being used for higher density genome scans on an Illumina system. Genotyping by sequencing (GBS) approaches with 96 and 384 barcoded samples per sequence lane are also being evaluated in comparison to SNP array technology based on the number of loci, call rates, turnaround times, and cost per sample. An efficient sample processing workflow with an integrated LIMS is also being optimized to enable high throughput genotyping with sample tracking to minimize errors. Moreover, web-based SNP data analysis tools have been deployed through the IRRI Galaxy workbench to speed up SNP data analysis. Future efforts will focus on large-scale deployment of GBS across breeding materials to enable QC genotyping, tracking of donor introgressions, and integration of genome-wide prediction into the variety development pipelines. The large-scale application of high-density markers will help transform IRRI’s rice breeding programs and increase the rate of genetic gain towards developing high-yielding, stress-tolerant varieties for target environments and market segments

Purpose – This study attempts to examine Islamic banking practices in Iran based on new scientific methods. Design, methodology, and approach – The study used financial ratios demonstrating healthy or non-healthy banks to assess the financial health of banks listed on the Tehran Stock Exchange. The assessment of these ratios with a decision tree as a non-parametric method for modeling is recommended to present this model. Information about the financial health of banks could affect the decisions of different groups of banks’ financial report users including shareholders, auditors, stock exchanges, central banks, and so on. Results – The results of the study show that a decision tree is a strong approach for classifying Islamic banks in Iran. Conclusions – To date, several studies have been conducted in various countries on the topic of this study. Considering the importance of Islamic banking, this is one of the first studies in Iran the outcomes of the study may prove helpful to the Iranian economy.

Purpose - This study aims to examine the incremental information content of cash flw from operations and earnings in the Iranian capital market. Design, methodology, and approach - Based on market-based accounting research, this study uses statistical associations between accounting data (earnings and cash flw) and stock returns to assess/measure the incremental information content (value relevance) of cash flw and earnings. A multivariate regression model based on panel data is used to examine the incremental information content of earnings and cash flow from operations. Results - The results show that both earnings and cash flow from operations have incremental information content beyond each other. These results are consistent with the findings of recent studies. Overall, the fidings of this study support the usefulness of cash flw information in addition to earnings, in fim valuation by investors in the Iranian market. Conclusions - The study makes the following contributions to the Iranian literature on incremental information content of cash flw and earnings. First, this study employs actual cash flw data derived from cash flw statements. Second, this study employs a large sample size for a more recent period.

Rotation-powered pulsars are excellent laboratories for studying particle acceleration as well as fundamental physics of strong gravity, strong magnetic fields and relativity. Particle acceleration and high-energy emission from the polar caps is expected to occur in connection with electron-positron pair cascades. I will review acceleration and gamma-ray emission from the pulsar polar cap and associated slot gap. Predictions of these models can be tested with the data set on pulsars collected by the Large Area Telescope on the Fermi Gamma-Ray Telescope over the last four years, using both detailed light curve fitting, population synthesis and phase-resolved spectroscopy.

Purpose - Labor productivity is extremely important to the profitability and competitive advantage of organizations that provide services to customers, such as banks. This study investigates the factors driving labor productivity in Iran’s Melli Bank. Research design, data, methodology - Five managerial, psychosocial, cultural, and individual factors are identified and their relative importance for labor productivity prioritized using AHP. The required data are then collected through a questionnaire designed for a pairwise comparison of the driving factors of labor productivity and their subcategories. Results - The study outcomes reveal that the managerial and individual factors are the most important. Specifically, the most important factors in increasing labor productivity in the branches of Melli Bank are having a competent supervisor, promotion opportunities, fair working conditions, conscientiousness, the right tools, and a correspondence between skills and work. Conclusions - Implementing AHP using Expert Choice software revealed that, among the driving factors of labor productivity (i.e., managerial, psychosocial, cultural, environmental, and personal), managerial factors were considered the most important by the respondents.

Purpose - Today’s world is rapidly changing due to swift changes in organization’s infrastructures and supply chain is becoming an important factor which affects the organization’s global competitiveness. Research design / data / methodology - Researchers indicated that environment uncertainty is considered an external driving force to establish a unique supply chain. Market competition, reducing the gap of performance and quality between the products are compelling the practitioners and researcher to change the paradigm of managing the business processes effectively and efficiently. Results - In old times, supply chain of any organization was measured on the basis of inventory turns, defect rats, lead times, stock buffering and service level. But, Lee H.L. in 2004, published an article in Harvard Business Review who proposed three A (Adaptable, Agile and Aligned) termed as “Triple-A” of successful supply chain. Conclusions - He claimed that organizations can compete through the creation of Triple-A supply chain. Hence, the basic aim of this review paper is to develop basic insights regarding what is Triple-A of supply chain, its importance and functioning in today’s competitive world.

Reverse breeding is a new plant breeding strategy based on crossover suppression during meiosis. This brings forth unprecedented possibilities like the almost instantaneous generation of homozygous parents for a chosen heterozygote. As a proof of concept, an Arabidopsis (Columbia-Landsberg) heterozygote was created that carried a RNAi:DMC1 construct stopping crossover formation. Gametes of this heterozygote were grown directly into doubled haploid offspring. These offspring show different combinations of (non-recombinant) Columbia and Landsberg chromosomes. Among these doubled haploids we retrieved the original Columbia parent and a complete set of chromosome substitution lines. From among these we could easily select two so called “complementing DHs” from which the Col-Ler hybrid could be re-created. Essentially, breeders can now bring single choice uncharacterized heterozygotes into a hybrid breeding program by creating parental lines for them. Reverse breeding superficially resembles apomixis (clonal reproduction through seeds) since both allow the preservation of heterozygous genotypes. Reverse breeding, however, has very different uses because it generates homozygous breeding lines. It thus allows for the improvement of the starting heterozygote because new traits can be introgressed into its newly produced parental lines. Reverse breeding is thought to be suitable for crops with smaller chromosome numbers (x ≤ 12). It will be discussed how reverse breeding could be developed for such crops, and it will be shown how reverse breeding presents very interesting new possibilities studying epistasis and heterosis through chromosome substitution lines. Further experiments with reverse breeding lines allow testing of a variety of intriguing breeding questions like to what extent a (heterozygous) genome actually determines a plants phenotype.

This paper details the maritime accidents that occurred in the Philippines from 1972 to 2010. Firstly, it describes the general maritime situation in the country. It was followed by the traffic and safety infrastructure and the prevailing weather in the archipelago. The third section deals with the accidents' statistics and their geographical locations which is further sub-divided into three regions. It is grouped according to 10-year period. This paper describes the actual maritime situations, the pertinent national regulations, the inter-agencies policies and their safety regimes. It illustrates the shipping environment in the country including the maritime aids and infrastructure and the on human element factors.

Thirty five isolates of Trichoderma species collected from seven different locations of Bangladesh were studied for morphological characters and molecular variation. Mycelial diameters of the isolates varied from 8.28 cm to 9.00 cm. Based on colony colour, isolates were grouped into five such as dark green, green, light green, yellowish green and whitish green. Maximum isolates were green and light green. On the basis of growth habit and colony consistency, the isolates were categorized into three groups, in which most species had fast growth and were compact in appearance. PCR-based Random Amplified Polymorphic DNA (RAPD) technique employing 3 decamer primers produced 36 scorable bands of which all (100%) were polymorphic. The co-efficient of gene differentiation (Gst) was 1.0000 reflecting the existence of high level of genetic diversity among the isolates. The Unweighted Pair Group Method of Arithmetic Means (UPGMA) dendrogram constructed from Nei's (1972) genetic distance produced 2 main clusters (13 isolates in cluster 1 and 22 isolates in cluster 2). The result indicating their genetic diversity has opened new possibility of using the most efficient and more isolates of Trichoderma in the preparation of biopesticide and decomposition of municipality waste.

Field trial was conducted at the Research Farm of the Katsina State Agricultural and Rural Development Authority during the farming season of 2004 with a view to evaluate/determine the efficacy of some selected plant-derived biopesticides against the insect pests of cowpea as well as their effect on yield. The variety of the cowpea used was IT86D-719 and the plant derived biopesticides evaluated during the trial were chilli pepper, garlic, ginger, neem, sweetsop and tobacco. The experimental field was ploughed, harrowed and thereafter ridged before the commencement of the 2004 planting season. A total of twenty one (21) experimental plots were demarcated and arranged into seven treatment plots. The size of each plot was 5m~times4m while interspaces between adjacent plot and blocks were 1m and 2m, respectively. Results of the experiments showed that all the plant-derived biopesticide treatments were significantly (p>0.05) better than control treatment. The order of effectiveness of the treatments was tobacco (80-90%), sweetsop (75-85%), garlic (70-80), neem (72-78%), chilli pepper (60-70%) and ginger (30-50%). Furthermore, yield result corresponded positively with the effectiveness of the treatments. Results of the present finding suggest the use of tobacco, sweetsop and garlic as promising biopesticides in the control of cowpea insect pests.

Field experiments were conducted to determine the physiological and biochemical basis of the interactive effect of sulphur (S) and nitrogen (N) application on seed and xanthotoxin yield of Ammi majus L. Six treatments were tested (T1 = control-without manure and fertilizers, T2 = manure @ 9 kg plot-1-10~;t~;ha-1,~;T3=A0N50K25P25,~;T4=S40N50K25P25,~;T5=S40N100K25P25~;T6=S20+20N50+50K25P25) ). Nitrate reductase (NR) activity and ATP-sulphurylase activity in the leaves were measured at various phonological stages, as the two enzymes catalyze rate-limiting steps of the assimilatory pathways of nitrate and sulphate, respectively. The activities of these two enzymes were strongly correlated with seed and xanthotoxin yield. The highest nitrate reductase activity, ATP-sulphurylase activity and xanthotoxin yield were achieved with the treatment T4 . Any variation from this treatment decreased the activity of these enzymes, resulting in a reduction of the seed and xanthotoxin yield in Ammi majus L. The higher seed and xanthotoxin yield achieved in Ammi majus L. at treatment T4 could be due to optimization of leaf soluble protein and photosynthetic rate, as these parameters are Influenced by S and N assimilation.

Randomized field experiments were conducted to study the interactive effect of sulphur (S) and nitrogen (N) on seed, oil and protein yield of two cultivars of groundnut Arachis hypogea: cv Amber (V1) : cv Kaushal, (V2) . Two dosage levels of sulphur (0~;and~;20kg~;ha-1 ) and two dosage levels of N (23.5~;and~;43.5kg~;ha-1 ) in various combinations were tested as micronutrient treatments, T1,~;T2,~;and~;T3 . Results indicated significant enhancement of the yield components namely seed and oil yield as well as seed protein. Maximum response was observed with treatment T3 (having 20kg S and 43.5kg N ha-1) . Increase in seed and oil yields of 90% and 103% in V1 , and 79 and 90% in V2 , respectively were recorded as compared to the control treatment T1 (having 0kg S and 23.5kg N ha-1 ). Effect of S and N interaction was observed on protein, N and S content in seeds. The results obtained by these experiments clearly suggest that judicious balanced application of N and S could improve the yield.

A number of field experiments were conducted to assess the role of combined application of nitrogen and sulfur to increase the seed and oil yield of nonnodulating soybean (Glycine max (L) Merr.) cv. PK-416 (V1) and cv. PK-1024 (V2) . Six combinations of N and S in three replicates each were used for this purpose i.e. 0~;S+23.5kg~;N~;ha-1(T1);~;0~;S+23.5+20kg~;N ~;ha-1(T2);~;40~;S+23.5kg~;N~;ha-1(T3);~;40~;S+23.5+20kg~;N~;ha-1(T4);~;20+20~;S+23.5kg~;N~;ha-1(T5);~;20+20~;S+23.5+20kg~;N~;hal(T6) . Nitrate reductase (NR) and ATP-sulphurylase activities in the leaves were measured at various growth stages as the two enzymes catalyze the rate limiting steps of the assimilatory pathways of nitrate and sulphate, respectively. The activities of these enzymes were strongly correlated with seed yield. The higher seed, oil and protein yields were achieved with the treatment T6 in both the cultivars due to optimization of NR activity and ATP-sulphurylase activity, as these parameters were influenced by N and S assimilation. Any variation from this combination was observed to decrease the activity of these enzymes resulting in reductions in the seed, oil and protein yield of soybean.