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Journal articles on the topic 'Application Rationalization'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

Flimel, Marián, and Darina Dupláková. "Application of the Ergonomic Redesign in Terms of Workplace Rationalization." Applied Mechanics and Materials 718 (December 2014): 239–44. http://dx.doi.org/10.4028/www.scientific.net/amm.718.239.

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Workplace redesign is a part of the ergonomic rationalization. Article is focused on the classification of redesign workplaces and life-cycle redesign. The optimal sequence of design creation is described as well as the example of ergonomic CNC workplace rationalization. The second part of the article is focused on the simulation and verification the model of workplace using by software Witness.

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Seth, Dinesh, and Subhash Rastogi. "Application of vendor rationalization strategy for manufacturing cycle time reduction in engineer to order (ETO) environment." Journal of Manufacturing Technology Management 30, no. 1 (2019): 261–90. http://dx.doi.org/10.1108/jmtm-03-2018-0095.

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Purpose The purpose of this paper is to demonstrate the application of vendor rationalization strategy for streamlining the supplies and manufacturing cycle time reduction in an Indian engineer-to-order (ETO) company. ETO firms are known for a large number of vendors, co-ordination hassles, rework problems and its impact on cycle time and operational excellence. Design/methodology/approach The research demonstrates the case-based application of Kraljic’s matrix for supply and leverages items, on-the-job observations, field visits, discussions and analysis of supplies reports. Findings The stud

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Tribou, Gary. "La rationalisation économique d'un club sportif." STAPS 15, no. 34 (1994): 33–41. http://dx.doi.org/10.3406/staps.1994.978.

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The discovery of taylorien efficiency by sports clubs often correlates with the adoption of a clumcy economic rationalization, hampered by ethical considerations. This rationalization is either rejected in order to preserve a sporting ideal thought to be theatened, or it is adopted with a managerial enthousiasm blind of its ethical implications. The purpose of this article is to analyse the application to sports clubs of a rationalization model for the market enterprise, and to propose to overcome it in the name of sporting ethics.

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Risyad, Sungkar, and Dellyana Dina. "Transforming Enterprise Application Rationalizations: A Design Thinking Approach to Customer-Centric Innovation." International Journal of Current Science Research and Review 08, no. 05 (2025): 2296–305. https://doi.org/10.5281/zenodo.15448198.

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Abstract : This article explores the capacity of design thinking (DT) to transform corporate application rationalization in multinational companies. This article is broadly targeted at IT stakeholders, from expert levels to chief technology officers (CTOs) in large multinational companies with a mandate to make complex application portfolios easier. This case study was conducted at one of the world’s largest tobacco companies, with around 2,600 applications running across the world to cater to its 180 markets. In the context of thousands of applications in the IT landscape, simplifying t

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Duplakova, Darina, Jan Duplak, and Rastislav Kascak. "Ergonomic Rationalization Sequence of Digital Lighting Design in the Working Environment." International Journal of Environmental Research and Public Health 19, no. 12 (2022): 7275. http://dx.doi.org/10.3390/ijerph19127275.

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This paper describes the creation of a rationalization sequence for working with simulation models, and its subsequent verification in the redesigning of lighting in cooperation with digital enterprise tools. The rationalization sequence consists of 11 sequences, whose accuracy is subsequently verified on a practical example of the redesign of an assembly room of a production hall in the simulation tool Dialux Evo. In conjunction with the proposed procedure, a redesign of the assembly workplace located in the production hall for daylighting, artificial, and mixed lighting was created. The conc

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Gaudin, Théophile, and Haibo Ma. "A molecular contact theory for simulating polarization: application to dielectric constant prediction." Physical Chemistry Chemical Physics 21, no. 27 (2019): 14846–57. http://dx.doi.org/10.1039/c9cp02358e.

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Contacts between molecular surfaces give good insight to local polarization and predict dielectric constant for both pure liquids and binary mixtures with ∼20% error, leading to new perspectives of efficient rationalization of electrolyte solutions.

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Viglianti, Benjamin L., Mark W. Dewhirst, John P. Abraham, John M. Gorman, and Eph M. Sparrow. "Rationalization of thermal injury quantification methods: Application to skin burns." Burns 40, no. 5 (2014): 896–902. http://dx.doi.org/10.1016/j.burns.2013.12.005.

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Hamilton, James, Michael Negnevitsky, and Xiaolin Wang. "Economic Rationalization of Energy Storage under Low Load Diesel Application." Energy Procedia 110 (March 2017): 65–70. http://dx.doi.org/10.1016/j.egypro.2017.03.107.

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Royakkers, Lambèr, and Rinie van Est. "The New Digital Wave of Rationalization." International Journal of Technoethics 11, no. 1 (2020): 59–74. http://dx.doi.org/10.4018/ijt.2020010105.

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The new wave of digitization and the ensuing cybernetic loop lead to the fact that biological, social, and cognitive processes can be understood in terms of information processes and systems, and thus digitally programmed and controlled. Digital control offers society and the individuals in that society a multitude of opportunities, but also brings new social and ethical challenges. Important public values are at stake, closely linked to fundamental and human rights. This paper focuses on the public value of autonomy, and shows that digitization—by analysis and application of data—can have a p

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Hakim, Arif Rahman, Rina Asmeri, and Meriyani Meriyani. "Pengaruh Online Learning dan Fraud Diamond Terhadap Prilaku Fraud Academic Dimasa Pandemi Covid 19 (Studi Kasus Mahasiswa Akuntansi Universitas Ekasakti Padang Angkatan 2019-2020)." EKASAKTI PARESO JURNAL AKUNTANSI 2, no. 1 (2024): 44–53. http://dx.doi.org/10.31933/epja.v2i1.1019.

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The purpose of this research is to find out how online learning and Fraud Diamond affect academic fraud during the Covid 19 Pandemic. This research focuses on accounting students class 2019–2020 at Unes Padang. In this study, fraud diamond has 4 sections reviewed, namely Pressure, Opportunity, Capability and Rationalization. 66 students is the number of samples used in this study. A survey method was used to collect data, and questions were distributed via Google forms. Multiple linear regression analysis is the data analysis method used, and the application program used is SPSS 25. Online lea

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Muhammad Irwan Ariffin, Tengku Dania Madhihah Tengku Mahadi, Suraya Pakair, and Dayang Fatin Fatihah Zolkefle. "Exploring the fraud triangle model and microeconomic factors in zakat embezzlement." Journal of Islamic Accounting and Finance Research 7, no. 1 (2025): 21–38. https://doi.org/10.21580/jiafr.2025.7.1.23425.

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Purpose - This study aims to explore the factors contributing to zakat embezzlement, using the fraud triangle theory and a microeconomic perspective to better understand the underlying dynamics in zakat mismanagement. Method - This study employs a qualitative research methodology, combining a review of relevant literature on the fraud triangle theory and its application to zakat management with thematic content analysis of interviews conducted with two experts in financial corruption and zakat management. The literature review examines academic and industry sources to explore drivers of zakat

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Luo, Sai. "The Application of New Computer Technology in Traditional Enterprises." Advanced Materials Research 268-270 (July 2011): 1806–11. http://dx.doi.org/10.4028/www.scientific.net/amr.268-270.1806.

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The article focuses on traditional enterprises, and briefly discusses the necessity of application using new computer technology. Specifically, it indicates the new computer technology, and analyzes its advantages and applicability. Moreover, base on the characteristics and status of the traditional enterprise, the author points out specific strategy and implementation plans. Finally, the author analyzes the misunderstanding of the gives practicable rationalization proposals.

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Snachev, M. P., and M. S. Stepanova. "THE OPTIMIZATION OF ENTERPRISE INVENTORY." Science and Transport Progress, no. 17 (August 25, 2007): 263–69. http://dx.doi.org/10.15802/stp2007/17653.

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The article is devoted to research of the issue of the day of enterprises – optimization of supplies on storages. The methods of rationalization are considered, possibility of their application on the enterprises of Ukraine is analysed, conclusions in relation to application of that or other method in modern terms are also resulted.

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Liu, Fu Yun, Su Jing Song, and Bing Kuang. "Research on Structure Rationalization Method of Product Family and its Application." Advanced Materials Research 97-101 (March 2010): 3443–46. http://dx.doi.org/10.4028/www.scientific.net/amr.97-101.3443.

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In product configuration of mass customization, the structure of product family is one of the key factors which affecting the efficiency of configuration. Applying complex network theory and algorithm to mass customization field, a structure network of product family is constructed. The evolving rule of used number of class module variation with the number of product is obtained. The instantiation module number contained by a class module variation with the number of product is obtained. The evolving rule of used number of instantiation module variation with the number of product is obtained.

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Asfura, Gabrielli Ribeiro, Lucas Rodrigues Cavalcanti, Rafael Costa Manta, Cynthia Jordão de Oliveira Santos, and Bianca M. Vasconcelos. "Modular Coordination—Architectural Design Associated to a BIM Application." Journal of Management and Sustainability 13, no. 2 (2023): 29. http://dx.doi.org/10.5539/jms.v13n2p29.

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To optimize the design and execution of an enterprise, the first design solutions can be defined based on the concept of modular coordination associated with the interoperability and efficiency of BIM tools. The objective of this paper was to apply the concept of modular coordination associated with BIM in the architectural design process of a residential condominium, to explore the possibilities of project customization. To this end, two work fronts were adopted, the development of the design flexibility and customization process and the development of an application on the BIM platform. As a

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Agusputri, Hanifah, and Sofie Sofie. "FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN MENGGUNAKAN ANALISIS FRAUD PENTAGON." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 14, no. 2 (2019): 105. http://dx.doi.org/10.25105/jipak.v14i2.5049.

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<p><em>This research aimed to analysis the effect of fraud pentagon, the variable are pressure (financial targets, financial stability and external pressure), opportunity (ineffective monitoring and nature of industry), rationalization (change in auditor and rationalization), competence (change of directors) and arrogance (frequent number of CEO’s picture) to fraudulent financial reporting which measured using F-Score Model. This research used secondary data and purposive sampling method, there were 201 industrial manufacture industries that were registered in Indonesia Stock Excha

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Adib, Noval, Meilenia Rahma, and Areta Widya. "Financial Reporting in the Perception of Heptagon Fraud Theory." Jurnal Ilmiah Manajemen Kesatuan 12, no. 6 (2024): 2559–68. https://doi.org/10.37641/jimkes.v12i6.2984.

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This study aims to examine the effect of fraud heptagon consisting of seven elements, namely pressure, rationalization, opportunity, arrogance, ability or competence, culture, and religiosity on financial statement fraud in SMEs employees in Indonesia. This research method is quantitative with a questionnaire. Respondents who were successfully collected were 250 who were SMEs employees in the finance department in Indonesia. Data were collected through questionnaire distribution and then processed using a statistical application, namely SPSS. The results obtained from the processing were press

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Svinoroev, Yu A., V. V. Dyadichev, K. A. Batyshev, et al. "The evaluation of possibilities of modern level casting bindings on the technological lignin basis practical appliance." MATEC Web of Conferences 315 (2020): 03004. http://dx.doi.org/10.1051/matecconf/202031503004.

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Nowadays the ways of overcoming a problem of resource deficit include rationalization of the existing resource potential. In this respect it is expedient to use the secondary products of vegetable raw material processing due to expansion of lignosulfonate materials application.

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Morvai, Peter, Miroslav Žitňák, and Stanislav Paulovič. "Rationalization of Electricity Consumption in Househ Olds." Acta Technologica Agriculturae 21, no. 2 (2018): 69–74. http://dx.doi.org/10.2478/ata-2018-0013.

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Abstract With rationalization of electricity consumption, it is possible to obtain savings of electric energy in households, as well as financing and capital input for the electricity production. Rational use of appliances in the best operating modes can reduce the final consumption of electricity, representing a positive impact on improving the environment quality. The main objective of this paper was to measure the electricity consumption of appliances in various operating modes. The measured values from two energy suppliers were recorded and processed in tables and figures, from which we cr

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Lanfeng, Chen, and Xue Dingyu. "Research on identification of irrational fractional-order systems in frequency domain based on optimization algorithm." Transactions of the Institute of Measurement and Control 41, no. 15 (2019): 4351–57. http://dx.doi.org/10.1177/0142331219857304.

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Fractional-order calculus can obtain better results than the integer-order in control theory, so it has become a research hotspot in recent years. However, the structure of the irrational fractional-order system is complex, so its theoretical analysis and controller design are more difficult. In this paper, a method based on convolution integral is proposed to obtain the frequency domain response of the irrational model. Combined with the optimization algorithm, the model parameters are identified. Moreover, the rationalization of the irrational model is realized, which facilitates the analysi

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Reshita, Adinda Resty, and Efendri Efendri. "Pengaruh Tekanan, Kesempatan, Rasionalisasi dan Kemampuan terhadap Academic Fraud pada Mahasiswa (Studi Kasus Mahasiswa Universitas Trilogi)." EDUKASIA: Jurnal Pendidikan dan Pembelajaran 4, no. 2 (2023): 771–80. http://dx.doi.org/10.62775/edukasia.v4i2.352.

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This study aims to analyze respondents' perceptions about the influence of pressure, opportunity, rationalization and ability on academic fraud on Trilogy university students. The population is determined based on certain criteria totaling 1,205 people (respondents). From this population, the sample was calculated using the Slovin formula which resulted in a sample of 303 people who were randomly selected. Data processing uses Partial Least Square (PLS) with the WarpPls application. The results of the study concluded that pressure (P-Value 0.461) and opportunity (P-Value 0.076) had no partial

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Reda Kamel, Randa, Inas Abd-Elsabour Ahmed, and Sayed Marey Mansour. "A Methodological application of New Techniques for Rationalization Energy Consumption in Buildings." Engineering Research Journal 162 (June 1, 2019): 138–61. http://dx.doi.org/10.21608/erj.2019.139810.

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ELLIS, J. E., N. H. KANDAMBY, and P. D. ROBERTS. "Rationalization and application of algorithms for integrated system optimization and parameter estimation." International Journal of Systems Science 24, no. 2 (1993): 219–29. http://dx.doi.org/10.1080/00207729308949483.

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Spirin, Iosif, Vladimir Sarbaev, and Vitaliy Bugrimov. "Rationalization of gathering information about passenger traffic on routes." MATEC Web of Conferences 334 (2021): 01003. http://dx.doi.org/10.1051/matecconf/202133401003.

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Meeting the challenges of implementing sustainable transport planning and technological organization of transportations requires knowledge of information about the demand for travel. This information is not collected to current statistical accounting system. This article examines matters relating to the application of information technology to obtain the inter–district transport correspondences and data about the needs of passengers to travel on existing routes. The article provides an analysis of the methods of reducing the volume of correspondences of transport surveys on the routes. Purpose

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Flimel, Marián, and Darina Dupláková. "Ergonomic rationalization of transmitted vibration to hands of the workers." Journal of Vibration and Control 23, no. 4 (2016): 517–25. http://dx.doi.org/10.1177/1077546315581248.

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This article focuses on the solution of optimal workers’ load in transmitted vibration to hands. Ergonomic rationalization comes from the application of organizational methods and the possibilities of an innovative technical solution. Attention is paid to the method of job rotation declared in the system solution within organizational methods. The sequence of the application is introduced by algorithm within strategic company planning and by a sequence chain within the operative solution. Determination of the optimal exposition period through transmitted vibration from the tools and machines t

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Psurtseva, Nina, Pavlo Firsov, Olena Lugchenko, and Oleksandr Kulakov. "Rationalization of structural solutions for steel silos." IOP Conference Series: Earth and Environmental Science 1499, no. 1 (2025): 012025. https://doi.org/10.1088/1755-1315/1499/1/012025.

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Abstract The article is devoted to complex theoretical and experimental research of stress-strain state of elements of a metal silo with a diameter of 32 m with a flat bottom and a dome-shaped covering system. According to the results of numerical modeling, it was established that racks section is sufficient to withstand the acting loads, however, the stresses in the wall body exceed the permissible values in almost all even panels of the structure. It was determined that the total number of connecting bolts in the panels of the upper tiers of the silos should be increased. It was evaluated th

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Bongoli Mwawasi, Norman, Dr Denis Ouma, and Dr Fozia Nurwin. "Logistics Reforms and Operational Performance of the National Police Service in Vihiga County, Kenya: Application of the Police Escort Rationalization." International Journal of Economics, Business and Management Research 06, no. 11 (2004): 1–15. http://dx.doi.org/10.51505/ijebmr.2022.61101.

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Security is one of the pillars required for long-term funding and sustenance of current ventures. Logistic reforms are key in dealing with threats to barriers that hinder operational performance. The core functions of any government is to ensure protection of life and property of its citizens. This study sought to establish the influence of logistic reforms on the operational performance of the national police service in Vihiga County, Kenya, an application of the police escort rationalization. This study was guided by the theory of replacement. The study used positivism research philosophy in

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Kovalenko, V. V. "MEANS OF RATIONALIZATION OF THE MORPHOLOGICAL STUDIES OF THE DUODENUM." Health and Ecology Issues, no. 2 (June 28, 2016): 104–9. http://dx.doi.org/10.51523/2708-6011.2016-13-2-22.

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The article gives the detailed description of some means of optimization of well-known morphological methods of the study of the duodenum with the use of computer technologies as well as detailed instructions on their realization. It notes the advantages of the developed means before the existing traditional morphological procedures and points out the prospects of their application during the study of not only the duodenum, but also other anatomical formations.

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Sabhrina, Tiara, Murtanto Murtanto, and Deliza Henny. "PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN NON CYCLICAL YANG TERDAFTAR.DI BURSA EFEK.INDONESIA.TAHUN 2018-2021)." EBID:Ekonomi Bisnis Digital 1, no. 2 (2023): 127–34. http://dx.doi.org/10.37365/ebid.v1i2.188.

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This research aims to analyze the effects of Fraud Diamond, which is divided into pressure, opportunity, rationalization, and capability, on fraudulent financial reporting with the audit committee as a moderating variable in the consumer goods industry sector in manufacturing corporations listed on the Indonesia Stock Exchange (BEI). In this research, purposive sampling was used to select 24 samples focused on corporations in the non-cyclical consumer goods industry sector during the 2018-2021 period. The data used came from secondary sources, such as financial reports and corporate annual rep

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Heriberto, Pérez-Romero. "Process Cost Accounting Application in Logistics Control." Journal of Economics, Finance And Management Studies 4, no. 09 (2021): 1678–89. https://doi.org/10.47191/jefms/v4-i9-11.

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The last two decades were marked by rationalization and optimization measures in many industrial companies. Optimizing operational logistics plays a particularly important role. Adjustments and changes in internal logistics are particularly delicate, as this area plays a key role in the value chain due to the timely supply of raw materials and operational resources, while internal logistics often have great potential for cost savings. This article addresses the issue of logistics control through the application of cost accounting by processes to carry out a control that allows knowing and impr

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Saari, Mohd Nasir, Prof Madya Dr Mustafa Man, Mohd Adza Arshad, and Dr Wan Aezwani Wan Abu Bakar. "J-Selaras: A new Innovation Model for Rate Rationalization in Contract Documents." International Journal of Research and Innovation in Social Science VIII, no. X (2024): 1428–36. http://dx.doi.org/10.47772/ijriss.2024.8100122.

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Effective rate rationalization plays a crucial role in modifying tender rates to determine equitable and rational contract amounts, particularly within the context of the construction industry in Malaysia to ensure that contractor prices do not exhibit any front-loading tendencies and establish equitable pricing for variations. Despite the importance of rate rationalization, the Malaysian construction industry grapples with various challenges in the domains of tendering and estimating. These challenges include the scarcity of precise historical data, project intricacy, time limitations, cost v

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Ricardo, Rico, and Rousilita Suhendah. "THE EFFECT OF THE FRAUD TRIANGLE IN DETECTING FRAUDULENT FINANCIAL REPORTING IN INDONESIAN BANKING SECTOR COMPANIES." International Journal of Application on Economics and Business 1, no. 3 (2023): 1307–17. http://dx.doi.org/10.24912/ijaeb.v1i3.1307-1317.

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This research aims at finding out the influence of factors in fraud triangle theory towards fraudulent financial reporting in banking companies in Indonesia. Research sample was chosen by using some criteria that consist of banking sector companies registered and listed in Indonesian Stock Exchange & Bank Based on Business Activity II, III, IV group from 2017 to 2019. These criteria chose 37 banks as sample processed by e-Views 12 and Microsoft Excel application. Fraud triangle theory divides three fraud factors: pressure, opportunity, and rationalization. Pressure factor includes external

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Prokimnov, Nikolai N. "Rationalization of university teacher's work in atypical conditions." Journal Of Applied Informatics 16, no. 92 (2021): 47–59. http://dx.doi.org/10.37791/2687-0649-2021-16-2-47-59.

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The educational sphere is one of the most influenced by global processes greatly accelerated during the last period, the consequences caused by them are becoming more and more radical. This paper is devoted to solving the task of reducing the load on the teacher at the expense of information to a minimum of routine operations increased, in particular, by introducing into the practice of the educational process a distant mode, subject to minimizing a reduction in high-quality level. The focus is on such an element of the work of the teacher as a summary of the final measures, for the conducting

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Jurík, Lukáš, Natália Horňáková, and Veronika Domčeková. "THE APPLICATION OF SMED METHOD IN THE INDUSTRIAL ENTERPRISE." Acta logistica 7, no. 4 (2020): 269–81. http://dx.doi.org/10.22306/al.v7i4.189.

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The production process fluency is often interrupted by idle time. A significant proportion of individual idle times is caused by changeover. Trends, such as the individualization of requirements, the constant effort to meet the customers’ requirements on time and the maintaining of the production process fluency at low costs, are aimed at eliminating idle time. In terms of contradictory goals such as individualization of customer requirements, which is reflected in the high variability of production / products and minimalization of the production time and its fluency, it is necessary to pay in

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Ferreira, Carlos Miguel, and Sandro Serpa. "RATIONALIZATION AND BUREAUCRACY: IDEAL-TYPE BUREAUCRACY BY MAX WEBER." Humanities & Social Sciences Reviews 7, no. 2 (2019): 187–95. http://dx.doi.org/10.18510/hssr.2019.7220.

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Purpose of this study: This article intends to contribute to the discussion of the heuristic and analytical potentialities of the ideal type of bureaucracy proposed by Max Weber for the analysis of contemporary organizations. Methodology: For this essay, a bibliographical research was carried out on this topic, complemented by our experience as sociologists in teaching and research on the organizational theme in some databases, such as Web of Knowledge, DOAJ, SCIELO, and institutional repositories. Findings: For Max Weber, the bureaucracy presents very specific characteristics that

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Sudaryono, Driya. "APPLICATION FRAUD PENTAGON FOR DETECTING SYMPTOMS OF SHORTFUL FINANCIAL STATEMENTS." International Journal of Contemporary Accounting 3, no. 1 (2021): 25. http://dx.doi.org/10.25105/ijca.v3i1.7166.

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The purpose of this study is to determine the effect of fraud pentagon toward fraudulent financial reporting sympton using modified Jones model to the mining companies. The method of sampling used purposive sampling method. The sample consists of 30 companies was listed on the Indonesia Stock Exchange in 2013-2016. The result of this research concluded that pressure which proxied by financial target and financial stability has a positive and significant effect on fraudulent financial reporting. Opportunity has a negative and significant effect on fraudulent financial reporting. Rationalization

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Vigodchikova, I. Yu. "On the Application of the Minimax Model for Rationalization Expenses of the Consumer." Izvestiya of Saratov University. New Series. Series Economics. Management. Law 14, no. 1(1) (2014): 96–100. http://dx.doi.org/10.18500/1994-2540-2014-14-1-1-96-100.

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Gawande, Jayanand P., Amol D. Rahulkar, and Raghunath S. Holambe. "Efficient Rationalization of Triplet Halfband Filter Banks and its Application to Image Compression." IEEE Transactions on Circuits and Systems for Video Technology 30, no. 11 (2020): 4020–33. http://dx.doi.org/10.1109/tcsvt.2019.2948306.

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Bivainis, Juozas, and Andrius Tamošiūnas. "STRATEGIC SOLUTIONS FOR CORPORATE RESTRUCTURING." International Journal of Strategic Property Management 8, no. 1 (2004): 45–55. http://dx.doi.org/10.3846/1648715x.2004.9637506.

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The paper analyses solutions of corporate restructuring, specifying the techniques of their application in the context of improvement of strategic management, rationalization of corporate management functions as well as measures to control the restructuring process. The benefit of application of the proposed corporate restructuring solutions is revealed. Greater possibilities to rationalize the restructuring process, use of human potential, material and financial assets, other relevant strategic corporate property, to develop resources of an enterprise and thus to reach greater competitiveness

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M. ADAM PRAYOGA and EKA SUDARMAJI. "KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD DIAMOND THEORY: STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA." Jurnal Bisnis dan Akuntansi 21, no. 1 (2019): 89–102. http://dx.doi.org/10.34208/jba.v21i1.503.

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This study aims to obtain empirical evidence in detecting fraudulent financial statements from the perspective of 'fraud diamond theory'. The proxy variables used in this study are the influence of pressure, opportunity, rationalization, and ability. This study uses a sample of transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) with the 2015-2017 research period. This research is expected to contribute to the development of accounting science, especially in the field of forensic accounting regarding factors that can affect companies to conduct fraudulent financial

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Siregar, Amelia Oktrivina, M. Adam Prayoga, and Eka Sudarmaji. "FRAUD OF FINANCIAL STATEMENTS IN DIAMOND THEORY'S PERSPECTIVE: EMPIRICAL STUDY OF TRANSPORTATION SUB SECTOR COMPANIES IN THE INDONESIA STOCK EXCHANGE." International Journal of Business Review (The Jobs Review) 2, no. 1 (2019): 63–73. http://dx.doi.org/10.17509/tjr.v2i1.23142.

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This study aims to obtain empirical evidence in detecting fraudulent financial statements from the perspective of 'fraud diamond theory'. The proxy variables used in this study are the influence of pressure, opportunity, rationalization, and ability. This study uses a sample of transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the period of 2015-2017. This research is expected to contribute to the development of accounting science, especially in the field of forensic accounting regarding factors that can affect companies to conduct fraudulent financial stateme

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Ariany Djami, Ranny, and Murtanto Murtanto. "Factors That Influence Fraud Heptagon Theory On Financial Statements Fraud (Empirical Study on the Mining Sector Listed on the Indonesia Stock Exchange for the Period 2018-2022)." Journal Research of Social Science, Economics, and Management 4, no. 1 (2024): 85–103. http://dx.doi.org/10.59141/jrssem.v4i1.701.

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This research was conducted on Mining Sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The purpose of this study was to determine the effect of Fraud Heptagon Theory on Financial Statement Fraud using the F-Score Model partially and simultaneously. This study used quantitative methods, namely data obtained from secondary data in the form of annual reports. The sample in this study were 25 mining sector companies on the Indonesia Stock Exchange with a purposive sampling method. The data analysis used is data panel regression using the Eviews 12 application program. The

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Lestari, Dwi, and Nur Fadjrih Asyik. "ANALISIS FRAUD PENTAGON THEORY DALAM PROSES PENGADAAN BARANG JASA PEMERINTAH." JAE (JURNAL AKUNTANSI DAN EKONOMI) 8, no. 2 (2023): 77–87. http://dx.doi.org/10.29407/jae.v8i2.20184.

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This study aims to determine the effect of pressure, arrogance, competence, opportunity, and rationalization on the tendency of fraud in the process of government procurement of goods and services. The population of this study were all village officials in Sekaran District, Lamongan Regency. Using the purposive sampling technique, the sample in this study is the primary sample, namely village officials in Sekaran District who have more than 2 years experience in the process of procuring government goods and services with a total of 174 respondents. The data analysis technique used is the Struc

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Koronaki, Antiopi, Paul Shepherd, and Mark Evernden. "Rationalization of freeform space-frame structures: Reducing variability in the joints." International Journal of Architectural Computing 18, no. 1 (2020): 84–99. http://dx.doi.org/10.1177/1478077119894881.

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In recent years, the application of space-frame structures on large-scale freeform designs has significantly increased due to their lightweight configuration and the freedom of design they offer. However, this has introduced a level of complexity into their construction, as doubly curved designs require non-uniform configurations. This article proposes a novel computational workflow that reduces the construction complexity of freeform space-frame structures, by minimizing variability in their joints. Space-frame joints are evaluated according to their geometry and clustered for production in c

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Yu, Xiaofeng, Longfei Jin, Bei Huang, Dejian Zhang, and Peng Wang. "Advances in tree form of citrus, apple and grape." International Journal of Multidisciplinary Research and Growth Evaluation 4, no. 2 (2023): 238–40. http://dx.doi.org/10.54660/.ijmrge.2023.4.2.238-240.

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By referring to the literature and combining with the production practice, the significance, development process and main application in the study of the three common fruit tree shapes of citrus, apple and grape in recent years were studied, and the relationship between the different tree shapes of the three fruit trees and fruit yield and fruit quality was summarized, in order to promote the rationalization of the application and practice of fruit tree shapes, and to provide reference for the scientific research workers and producers.

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Apriyandi, Arif. "APPLICATION OF THE WESTERN ART FORM BASED ON ARTIFICIAL INTELLIGENCE." Acta Informatica Malaysia 4, no. 2 (2020): 45–46. http://dx.doi.org/10.26480/aim.02.2020.45.46.

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The western artistic school understands the world through its form of expression, images creation from the consciousness which induces illusion, deal with concretion through decomposition, synthesis, overlap, art cross thinking.it reflects subconscious progress; The art school evolution from classical to modern, based on the objectives, from concretion ,impression to abstract art expression, artificial intelligence deepen the objective, scientific, rational and artistic exploration, less considering the unity of formation and content of the art in exploring the breakthrough, but the transcende

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Filomeno, Aguilar. "APPLICATION OF THE WESTERN ART FORM BASED ON ARTIFICIAL INTELLIGENCE." Cultural Communication And Socialization Journal 1, no. 1 (2020): 16–17. http://dx.doi.org/10.26480/ccsj.01.2020.16.17.

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The western artistic school understands the world through its form of expression, images creation from the consciousness which induces illusion, deal with concretion through decomposition, synthesis, overlap, art cross thinking.it reflects subconscious progress; The art school evolution from classical to modern, based on the objectives, from concretion ,impression to abstract art expression, artificial intelligence deepen the objective, scientific, rational and artistic exploration, less considering the unity of formation and content of the art in exploring the breakthrough, but the transcende

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Lestari, Sari, and Siti Mutmainah. "Academic Fraud Enigma among Accounting Vocational School Students: Insights from Heptagon Framework and Relevance of Artificial Intelligence." Jurnal Dinamika Akuntansi dan Bisnis 11, no. 2 (2024): 207–28. https://doi.org/10.24815/jdab.v11i2.37442.

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This study aims to investigate the influence of heptagon theory elements, including pressure, opportunity, rationalization, competency, arrogance, greed, and ignorance, on academic fraud. Additionally, the study seeks to assess the moderating effect of Chat GPT usage, an artificial intelligence application, on the relationship between each element of heptagon theory and academic fraud. Employing a quantitative approach, the study focuses on the population of accounting students in vocational high schools, with a sample of 120 respondents meeting representativeness criteria calculated using the

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Świątnicki, Zbigniew. "Rationalization of the goods flow in a transport network with the use of ant systems." AUTOBUSY – Technika, Eksploatacja, Systemy Transportowe 20, no. 1-2 (2019): 458–61. http://dx.doi.org/10.24136/atest.2019.085.

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The article is devoted to the problem of the flow of goods in the transport network. Ante algorithms have been used for this purpose. An optimization model based on the problem (Quadratic Assignment Problem - QAS) was built. Eight different ant algorithms were select-ed. The results of the application of ant algorithms for solving the problem of the flow of goods rationalization are presented and dis-cussed..

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Humr, Scott, Mustafa Canan, and Mustafa Demir. "A Quantum Probability Approach to Improving Human–AI Decision Making." Entropy 27, no. 2 (2025): 152. https://doi.org/10.3390/e27020152.

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Artificial intelligence is set to incorporate additional decision space that has traditionally been the purview of humans. However, AI systems that support decision making also entail the rationalization of AI outputs by humans. Yet, incongruencies between AI and human rationalization processes may introduce uncertainties in human decision making, which require new conceptualizations to improve the predictability of these interactions. The application of quantum probability theory (QPT) to human cognition is on the ascent and warrants potential consideration to human–AI decision making to impr

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