Academic literature on the topic 'Fraud Related Problem Representation'

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Journal articles on the topic "Fraud Related Problem Representation"

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Popoola, Oluwatoyin Muse Johnson, Ayoib B. Che-Ahmad, and Rose Shamsiah Samsudin. "An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria." Accounting Research Journal 28, no. 1 (2015): 78–97. http://dx.doi.org/10.1108/arj-08-2014-0067.

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Purpose – The paper aims to investigate Task Performance Fraud Risk Assessment (TPFRA) and Knowledge Requirement (KR) of the forensic accountant and auditor on Fraud-Related Problem Representation (FRPR) in the Nigerian public sector. Design/methodology/approach – The study used cross-sectional design and 400 survey questionnaires. The respondents are real professional people (auditors and forensic accountants in the Nigerian public sector) as true representatives to enhance the generalization of the outcomes. A total of 36 indicator items was measured on five-point Likert scale from 1 (strong
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Popoola, Oluwatoyin Muse Johnson, Mukhtar Shehu Aliyu, Murtala Aminu Ibrahim, et al. "The Mediating Effect between Some Determinants of SME Performance in Nigeria." Management 3, no. 4 (2015): 237–42. https://doi.org/10.5281/zenodo.31020.

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<strong>Research Interest: </strong>Fraud Forensics, Accounting, Auditing, Corporate Governance, Risk Management <strong>Subject Area: </strong>Social Science, Business &amp; Management, Business &amp; Economics <strong>Article Type:</strong>&nbsp; Research Paper <strong>JEL Code</strong>:&nbsp; M410, M420
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Popoola, Oluwatoyin Muse Johnson, Ayoib Che-Ahmad, and Rose Shamsiah Samsudin. "Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria." International Journal of Business and Social Science 5, no. 9 (2015): 216–24. https://doi.org/10.5281/zenodo.31017.

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<strong>Research Interest: </strong>Fraud Forensics, Accounting, Auditing, Corporate Governance, Risk Management <strong>Subject Area: </strong>Social Science, Business &amp; Management, Business &amp; Economics <strong>Article Type:</strong>&nbsp; Research Paper <strong>JEL Code</strong>:&nbsp; M410, M420
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Popoola, Oluwatoyin Muse Johnson, Ayoib Che-Ahmad, and Rose Shamsiah Samsudin. "Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia." Journal of Modern Accounting and Auditing 10, no. 8 (2015): 825–34. https://doi.org/10.5281/zenodo.30981.

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<strong>Type of Paper:</strong> Research Paper <strong>JEL Code:</strong> M410, M420 <strong>Subject Area:</strong> Social Science, Business &amp; Economics, Business &amp; Management <strong>Research Interest:</strong>&nbsp;Fraud Forensics, Accounting, Auditing, Corporate Governance, Risk Management
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Popoola, Oluwatoyin Muse Johnson, Ayoib Che-Ahmad, and Rose Shamsiah Samsudin. "Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector." Risk Governance & Control: Financial Markets & Institutions 4, no. 3, Continued – 1 (2015): 84–90. https://doi.org/10.5281/zenodo.31018.

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<strong>Research Interest: </strong>Fraud Forensics, Accounting, Auditing, Corporate Governance, Risk Management <strong>Subject Area: </strong>Social Science, Business &amp; Management, Business &amp; Economics <strong>Article Type:</strong>&nbsp; Research Paper <strong>JEL Code</strong>:&nbsp; M410, M420
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Xu, Bingbing, Huawei Shen, Bingjie Sun, Rong An, Qi Cao, and Xueqi Cheng. "Towards Consumer Loan Fraud Detection: Graph Neural Networks with Role-Constrained Conditional Random Field." Proceedings of the AAAI Conference on Artificial Intelligence 35, no. 5 (2021): 4537–45. http://dx.doi.org/10.1609/aaai.v35i5.16582.

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Consumer loans, i.e., loans to finance consumers to buy certain types of expenditures, is increasingly popular in e-commerce platform. Different from traditional loans with mortgage, online consumer loans only take personal credit as collateral for loans. Consequently, loan fraud detection is particularly critical for lenders to avoid economic loss. Previous methods mainly leverage applicant's attributes and historical behavior for loan fraud detection. Although these methods gain success at detecting potential charge-offs, yet they perform worse when multiple persons with various roles (e.g.,
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Tomaš, Darko, and Igor Todorović. "Modelling Fraud Prevention Process **." Journal of Corporate Governance, Insurance, and Risk Management 3, no. 2 (2016): 76–87. http://dx.doi.org/10.56578/jcgirm030205.

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Fraud is global social problem and they occur in all activities. The term fraud implies corruption, misappropriation of assets and fraudulent financial reporting. People that commit fraud are inside and outside of organisation. Factors that affect fraud doing are: motive, opportunity, ability and justification. In our region, it can be said that fraud is not individual problem but it’s a case of systematic fraud, especially in public sector by creating monopoly of private over public sector. Costs related to fraud will be difficult to objectively assess. Everyone is sensitive to health care re
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Sánchez-Aguayo, Marco, Luis Urquiza-Aguiar, and José Estrada-Jiménez. "Fraud Detection Using the Fraud Triangle Theory and Data Mining Techniques: A Literature Review." Computers 10, no. 10 (2021): 121. http://dx.doi.org/10.3390/computers10100121.

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Fraud entails deception in order to obtain illegal gains; thus, it is mainly evidenced within financial institutions and is a matter of general interest. The problem is particularly complex, since perpetrators of fraud could belong to any position, from top managers to payroll employees. Fraud detection has traditionally been performed by auditors, who mainly employ manual techniques. These could take too long to process fraud-related evidence. Data mining, machine learning, and, as of recently, deep learning strategies are being used to automate this type of processing. Many related technique
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Liu, Bocheng, Xiang Chen, and Kaizhi Yu. "Online Transaction Fraud Detection System Based on Machine Learning." Journal of Physics: Conference Series 2023, no. 1 (2021): 012054. http://dx.doi.org/10.1088/1742-6596/2023/1/012054.

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Abstract With the rapid development of Internet technology, the scale of online transactions is constantly expanding. At the same time, the related network transaction fraud problem has become more significant. Compared with the credit card transaction, the network transaction has the characteristics of low cost, wide coverage and high frequency, which makes the detection of fraud more complex. Aiming at the problem of difficult fraud detection in network transactions, this paper designed two fraud detection algorithms based on Fully Connected Neural Network and XGBoost, whose AUC values can a
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Hammersley, Jacqueline S. "A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks." AUDITING: A Journal of Practice & Theory 30, no. 4 (2011): 101–28. http://dx.doi.org/10.2308/ajpt-10145.

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SUMMARY In this paper, I develop a model that describes auditor and fraud risk factor characteristics that I expect to affect auditor performance in fraud-related planning tasks (i.e., fraud hypothesis generation, risk assessment, and audit program modification). I expect that auditor knowledge, especially fraud knowledge, will significantly affect auditor performance in audit program modification tasks through its effects on fraud risk factor identification and hypothesis generation. Further, due to fraud's rarity, I expect that this knowledge is acquired primarily through indirect experience
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Dissertations / Theses on the topic "Fraud Related Problem Representation"

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Chui, Lawrence. "An Experimental Examination of the Effects of Fraud Specialist and Audit Mindsets on Fraud Risk Assessments and on the Development of Fraud-Related Problem Representations." Thesis, University of North Texas, 2010. https://digital.library.unt.edu/ark:/67531/metadc30447/.

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Fraud risk assessment is an important audit process that has a direct impact on the effectiveness of auditors' fraud detection in an audit. However, prior literature has shown that auditors are generally poor at assessing fraud risk. The Public Company Accounting Oversight Board (PCAOB) suggests that auditors may improve their fraud risk assessment performance by adopting a fraud specialist mindset. A fraud specialist mindset is a special way of thinking about accounting records. While auditors think about the company's recorded transactions in terms of the availability of supporting documenta
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Park, Yune Bae. "Variables related to selection of mental representation and problem solving strategy during mechanics problem solving /." The Ohio State University, 1990. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487683401441512.

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Kahma, Sofia. "Prosecution as Prevention? : A study of the 'End Impunity' narrative in the UN's fight against conflict-related sexual violence in the Democratic Republic of the Congo." Thesis, Uppsala universitet, Statsvetenskapliga institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-444126.

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This thesis explores the underlying assumptions guiding the United Nations’ activities in the Democratic Republic of the Congo with regard to conflict-related sexual violence (CRSV). The purpose is to reveal how the organization’s ‘End Impunity’ narrative represents the problem of CRSV and to analyze the ideational premises that legitimize the solution of increased accountability and prosecution. This thesis conducts a qualitative discourse analysis inspired by the ‘What’s the Problem Represented to be’ approach to analyze the implicit content of the narrative’s key policy texts. The results s
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Thaller, de Zarate Celina. "Silent waters – Diving beyond the resource nexus : A critical case study of clothing brands on water sustainability issues." Thesis, Uppsala universitet, Institutionen för geovetenskaper, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-419420.

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The clothing industry can be linked to problematic issues of social equity and environmental sustainability worldwide. This is manifested in the every-day consumer behavior of industrialized societies, which heavily relies on geographically distant labor and resources. Therefore, this thesis looked at the interconnection of social equity and environmental sustainability from a nexus perspective. Nexus approaches are increasingly defining the pathway to sustainable development, yet they typically represent resource-efficient and technological solutions. This form of problematizing water sustain
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Books on the topic "Fraud Related Problem Representation"

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Operations, United States Congress House Committee on Oversight and Government Reform Subcommittee on Government. Examining the skyrocketing problem of identity theft related tax fraud at the IRS: Hearing before the Subcommittee on Government Operations of the Committee on Oversight and Government Reform, House of Representatives, One Hundred Thirteenth Congress, first session, August 2, 2013. U.S. Government Printing Office, 2014.

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Jones, Mark P., ed. Voting and Political Representation in America. ABC-CLIO, 2020. http://dx.doi.org/10.5040/9798216991250.

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Examines voting trends and political representation in the United States today—with a special focus on debates over voting rights, voter fraud, and voter suppression—and election rules and regulations, including those related to gerrymandering, campaign fundraising, and other controversial subjects. Do average Americans have a voice in Washington? Are they well-represented, or are they marginalized? Do elections reflect fundamental democratic institutions and values, or are they tarnished by voter suppression, voter fraud, gerrymandering, or other factors? To what extent do America's elected o
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Jones, Mark P., ed. Voting and Political Representation in America. ABC-CLIO, 2020. http://dx.doi.org/10.5040/9798216991267.

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Examines voting trends and political representation in the United States today—with a special focus on debates over voting rights, voter fraud, and voter suppression—and election rules and regulations, including those related to gerrymandering, campaign fundraising, and other controversial subjects. Do average Americans have a voice in Washington? Are they well-represented, or are they marginalized? Do elections reflect fundamental democratic institutions and values, or are they tarnished by voter suppression, voter fraud, gerrymandering, or other factors? To what extent do America's elected o
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Crow, David. Visible Signs: An Introduction to Semiotics in the Visual Arts. 4th ed. Bloomsbury Publishing Plc, 2007. http://dx.doi.org/10.5040/9781350164963.

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Basic semiotic theories are taught in most art schools as part of a contextual studies program, but many students find it difficult to understand how these ideas might impact on their own practice. Visible Signs tackles this problem by introducing key theories and concepts, such as signs and signifiers, and language and speech, within the framework of visual communication. Each chapter provides an overview of a particular facet of semiotic theory, with inspiring examples from graphic design, typography, illustration, advertising and art to illustrate the ideas discussed in the text. Creative e
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Book chapters on the topic "Fraud Related Problem Representation"

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Picinbono, B. "The Analytical Signal and Related Problem." In Time and Frequency Representation of Signals and Systems. Springer Vienna, 1989. http://dx.doi.org/10.1007/978-3-7091-2620-2_1.

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Athanasopoulos, Bessy. "Probabilistic Approach to the Rounding Problem with Applications to Fair Representation." In Approximation, Probability, and Related Fields. Springer US, 1994. http://dx.doi.org/10.1007/978-1-4615-2494-6_5.

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Li, Qian, Qiang Wu, Chengzhang Zhu, Jian Zhang, and Wentao Zhao. "Unsupervised User Behavior Representation for Fraud Review Detection with Cold-Start Problem." In Advances in Knowledge Discovery and Data Mining. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-16148-4_18.

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Sobaje, Paul. "Varieties Related to the Problem of Lifting $$G_r$$-Modules to G." In Geometric and Topological Aspects of the Representation Theory of Finite Groups. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-94033-5_15.

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Eidelman, Y., and I. Haimovici. "Bisection eigenvalue method for Hermitian matrices with quasiseparable representation and a related inverse problem." In Operator Theory, Analysis and the State Space Approach. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-04269-1_7.

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Holderer, Julius. "Why the Automation of Regulation Can Obstruct Business Processes." In Obstructions in Security-Aware Business Processes. Springer Fachmedien Wiesbaden, 2022. http://dx.doi.org/10.1007/978-3-658-38154-7_1.

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AbstractThe growing regulatory pressure on increasingly digitized businesses, for example to combat the growing number of corporate fraud cases, can have an obstructive effect on the execution of automated business processes. Such security-related obstructions occur when the implementation of regulations, that is, the enforcement of so-called safety properties, blocks the execution of business processes – in particular, the so-called liveness property of process completion. Those obstructions exemplify the conflicting goals between business processes and classic IT security.Automation is no pa
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Groenewald, Candice, Dane Isaacs, and Jim Orford. "The Political/Policy Landscape: Representation of AFMs in Policy and Service-Delivery Models." In Sustainable Development Goals Series. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-82583-5_13.

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Abstract Addictive disorders are complex and highly prevalent public health problems. In addition to the established harms caused to the person with addiction problems, addictive disorders have a profound impact on the quality of life of families. However, family members often receive little formal support, intervention, or policy priorities to help them cope effectively with the various challenges they encounter due to a relative’s addiction and related behaviours. The current chapter aims to understand the extent to which family members who are affected by a relative’s addiction problem (AFM
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Pereverdieva, Ksenia, Michael Emmerich, André Deutz, Tessa Ezendam, Thomas Bäck, and Hèrm Hofmeyer. "The Prism-Net Search Space Representation for Multi-objective Building Spatial Design." In Lecture Notes in Computer Science. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-27250-9_34.

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AbstractA building spatial design (BSD) determines external and internal walls and ceilings of a building. The design space has a hierarchical structure, in which decisions on the existence or non-existence of spatial components determine the existence of variables related to these spaces, such as sizing and angles. In the optimization of BSDs it is envisioned to optimize various performance indicators from multiple disciplines in concert, such as structural, functional, thermal, and daylight performance. Existing representations of design spaces suffer from severe limitations, such as only re
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Kim, Jeongseok, and Kangjin Kim. "Designing Reactive Route Change Rules with Human Factors in Mind: A UATM System Perspective." In Lecture Notes in Networks and Systems. Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-4581-4_24.

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AbstractThis paper investigates the dynamic rerouting of electric vertical takeoff and landing (eVTOL) aircraft in the context of urban air traffic management (UATM). Focusing on the interaction between human managers and the UATM network, we present a novel approach to reactive rerouting based on step-oriented simulation and condition-action rules. Our framework enables human intervention in response to congestion observed at vertiport corridors, allowing managers to request detours for approaching eVTOLs. We formulate the problem within the knowledge representation and reasoning (KR&amp;R) p
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Pochwatko, Grzegorz, Zbigniew Jędrzejewski, Wiesław Kopeć, et al. "Representation of Air Pollution in Augmented Reality: Tools for Population–Wide Behavioral Change." In Digital Interaction and Machine Intelligence. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-37649-8_15.

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AbstractAir quality affects health and, unfortunately, has been deteriorating rapidly recently. The problem is significant in smaller towns where the important source of pollution is the heating of households and water from individual sources. Therefore, the inhabitants have an influence on a significant reduction of pollution in their area, but at the same time, they are very often not aware of it. Raising awareness about household-related air pollution plays a vital role as systemic solutions proposed by state and local authorities require the support of local communities. The situation has
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Conference papers on the topic "Fraud Related Problem Representation"

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Saribatur, Zeynep G., Matthias Knorr, Ricardo Gonçalves, and João Leite. "On Abstracting over the Irrelevant in Answer Set Programming." In 21st International Conference on Principles of Knowledge Representation and Reasoning {KR-2023}. International Joint Conferences on Artificial Intelligence Organization, 2024. http://dx.doi.org/10.24963/kr.2024/61.

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Generalization is an important ability that allows humans to tackle complex problems by identifying common problem structures and omitting irrelevant details. Whereas such ability comes naturally to humans, it has proved challenging to establish within AI systems. Although different research communities have tackled this challenge, their focus has usually been set on developing efficient algorithms for concrete problems, and a general theoretical understanding of the generalization ability is still lacking. In the context of Answer Set Programming (ASP), a well-established knowledge representa
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Hirschbrunn, Joshua, and Yevgeny Kazakov. "Extending Description Logics with Generic Concepts – the Tale of Two Semantics." In 21st International Conference on Principles of Knowledge Representation and Reasoning {KR-2023}. International Joint Conferences on Artificial Intelligence Organization, 2024. http://dx.doi.org/10.24963/kr.2024/43.

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Description Logic (DL) ontologies often need to model similar properties for different concepts. Taking inspiration from generic classes in object-oriented programming, we introduce concept parameters to describe related concepts. For example, LocalAnesthesia[Eye] and LocalAnesthesia[Knee] can be used to describe the anesthesia of an eye or a knee, respectively. The main benefit of generic concepts is to be able to describe general properties, for example, that every local anesthesia is done by applying an anesthetic drug. We propose to use generic concepts, such as LocalAnesthesia[X] to defin
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Olson, J. B., P. K. Nolan, and N. Holland-Jones. "The Chemical Dissolution of Barium Sulfate (Barite)." In CORROSION 1992. NACE International, 1992. https://doi.org/10.5006/c1992-92026.

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Abstract Barium sulfate (BaSO4) scale formation is a long recognized and costly problem in oil production operations. Unlike calcium carbonate (CaCO3), significant amounts of BaSO4 cannot be dissolved by treatment with acids. Thus, the primary means of removal has traditionally been with mechanical means. Chemical formulations have been developed which are capable of dissolving BaSO4 scale. One of these dissolver chemicals is shown to be capable of dissolving moderate amounts of BaSO4 as a function of temperature, concentration of chemical and contact time. Among other important factors are th
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Li, Qian, Qiang Wu, Chengzhang Zhu, Jian Zhang, and Wentao Zhao. "An Inferable Representation Learning for Fraud Review Detection with Cold-start Problem." In 2019 International Joint Conference on Neural Networks (IJCNN). IEEE, 2019. http://dx.doi.org/10.1109/ijcnn.2019.8852437.

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Michele, Trancossi, and Jose Pascoa. "Fluence As an Instrument Towards a Unified Representation of Fluiddynamic Related Phenomena." In ASME 2021 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2021. http://dx.doi.org/10.1115/imece2021-69325.

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Abstract According to the intuition by Maurice Antony Biot, the concept of Fluence can easily describe different and interdisciplinary physical phenomena. Fluence relates directly to the number of particles that cross or hit a reference surface, directly impacting the specific problem. Moreover, when related to the time, it allows describing the flux of particles through the reference area. Therefore, the physical properties which are transported by the particles can be easily associated with specific problems with an unprecedented easiness of use. Laser beams, particles, ions beams, acoustic
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Shevchenko, V. D. "Realization of food-related cognitive models in the media discourse." In JEZIK, KNJIŽEVNOST, TEORIJA. Shevchenko, V.D., 2019. http://dx.doi.org/10.61726/6503.2023.30.47.001.

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The present paper is devoted to the problem of representing food in the American media discourse. The author analyzes the social and linguistic factors of food representation in the media discourse, specifically the ideas and social factors that guide journalists as well as the linguistic form of food representation. Particular attention is paid to cognitive aspects: the author analyzes which components of the situational cognitive models are foregrounded in the media articles and by what language means. The reasons for this process are also investigated. The author comes to the conclusion tha
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Kyong, Din' Zy. "To the question of the goals and tasks facing police officers in the framework of the investigation of a criminal case of fraud." In Development of legal systems of Russia and foreign countries : problems of theory and practice. Publishing Center RIOR, 2023. http://dx.doi.org/10.29039/02110-1-90-92.

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The article deals with issues related to the problem of correctly determining the goal and setting tasks by the employees of the People’s Police of the Socialist Republic of Vietnam as part of the investigation of a criminal case of fraud. The author conducts a general analysis and draws some conclusions.
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Wang, Ru, Guoxin Wang, Yan Yan, et al. "Ontology-Based Representation of Meta-Design in Designing Decision Workflows." In ASME 2017 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/detc2017-67817.

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Utilizing the enterprise capital related the knowledge of design processes has become a crucial to improve enterprise agility and respond to shifts or changes in markets. The complexity and uncertainty of design processes raise the challenge of capturing tacit knowledge and the ability to provide assistance in designing design processes. In this paper, an ontology is proposed for capturing, representing and documenting the knowledge related to hierarchical decision workflows in the meta-design of complex engineered systems. The ontology is developed in the context of Decision Support Problem T
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Zhang, Yue, Wanying Ding, Ran Xu, and Xiaohua Hu. "Visual Emotion Representation Learning via Emotion-Aware Pre-training." In Thirty-First International Joint Conference on Artificial Intelligence {IJCAI-22}. International Joint Conferences on Artificial Intelligence Organization, 2022. http://dx.doi.org/10.24963/ijcai.2022/234.

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Despite recent progress in deep learning, visual emotion recognition remains a challenging problem due to ambiguity of emotion perception, diverse concepts related to visual emotion and lack of large-scale annotated dataset. In this paper, we present a large-scale multimodal pre-training method to learn visual emotion representation by aligning emotion, object, attribute triplet with a contrastive loss. We conduct our pre-training on a large web dataset with noisy tags and fine-tune on visual emotion classification datasets. Our method achieves state-of-the-art performance for visual emotion c
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Ming, Zhenjun, Yan Yan, Guoxin Wang, et al. "Ontology-Based Representation of Design Decision Hierarchies." In ASME 2016 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/detc2016-59405.

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It is efficacious to capture and represent the knowledge for decision support in engineering design. Ontology is a promising knowledge modeling scheme in the engineering domain. In this paper, an ontology is proposed for capturing, representing and documenting the knowledge related to hierarchical decisions in the design of complex engineered systems. The ontology is developed based on the coupled Decision Support Problem (DSP) construct, taking into consideration the requirements for a computational model that represents a decision hierarchy. Key to the ontology is the concept of two classes,
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Reports on the topic "Fraud Related Problem Representation"

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Dutra, Lauren M., Matthew C. Farrelly, Brian Bradfield, Jamie Ridenhour, and Jamie Guillory. Modeling the Probability of Fraud in Social Media in a National Cannabis Survey. RTI Press, 2021. http://dx.doi.org/10.3768/rtipress.2021.mr.0046.2109.

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Cannabis legalization has spread rapidly in the United States. Although national surveys provide robust information on the prevalence of cannabis use, cannabis disorders, and related outcomes, information on knowledge, attitudes, and beliefs (KABs) about cannabis is lacking. To inform the relationship between cannabis legalization and cannabis-related KABs, RTI International launched the National Cannabis Climate Survey (NCCS) in 2016. The survey sampled US residents 18 years or older via mail (n = 2,102), mail-to-web (n = 1,046), and two social media data collections (n = 11,957). This report
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POLLACK, Katharina, Florian PAUSCH, and Piotr MAJDAK. Parametric pinna model for a realistic representation of listener-specific pinna geometry. Verlag der Österreichischen Akademie der Wissenschaften, 2025. https://doi.org/10.1553/ica_2022_parametric-model.

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Personalised binaural audio requires individual head-related transfer functions (HRTFs). Nowadays, it is feasible to compute HRTFs numerically from meshes of a listener’s anatomy. These meshes require geometric details of the pinna which are difficult to capture and often corrupted by noise and outliers. The alignment of a highresolution template geometry to the captured listener geometry seems to be a promising approach to deal with these corruptions. However, such an alignment represents a multi-dimensional optimisation problem. To tackle this, we describe a parametric pinna model which redu
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Baader, Franz, Ralf Küsters, and Ralf Molitor. Rewriting Concepts Using Terminologies - Revisited. Aachen University of Technology, 1999. http://dx.doi.org/10.25368/2022.97.

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Please download the revised version LTCS-00-04 containing revised proofs of the technical results.An abridged version of this report appeared in the Proceedings of the International Conference on Knowledge Representation and Reasoning (KR'2000). The problem of rewriting a concept given a terminology can informally be stated as follows: given a terminology T (i.e., a set of concept definitions) and a concept description C that does not contain concept names defined in T , can this description be rewritten into a 'related better' description E by using (some of) the names defined in T ? In this
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Baader, Franz, Ralf Küsters, and Ralf Molitor. Rewriting Concepts Using Terminologies - Revisited. Aachen University of Technology, 1999. http://dx.doi.org/10.25368/2022.97.

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Please download the revised version LTCS-00-04 containing revised proofs of the technical results.An abridged version of this report appeared in the Proceedings of the International Conference on Knowledge Representation and Reasoning (KR'2000). The problem of rewriting a concept given a terminology can informally be stated as follows: given a terminology T (i.e., a set of concept definitions) and a concept description C that does not contain concept names defined in T , can this description be rewritten into a 'related better' description E by using (some of) the names defined in T ? In this
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Zhytaryuk, Maryan, and Iryna Ivanova. ANTI-RUSSIAN NARRATIVES OF YURIY SHVETS (ON THE MATERIALS OF HIS AUTHOR’S YOUTUBE CHANNEL). Ivan Franko National University of Lviv, 2024. http://dx.doi.org/10.30970/vjo.2024.54-55.12154.

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The article considers the problem of the representation of anti-military narratives in the Internet space, namely in the YouTube channel. The focus is on the anti-military blog of Yuri Shvets (USA). The world, and especially the European media space, has undergone significant changes in the last few years, which are primarily related to innovative technologies and the war raging in Eastern Europe. Such transformations attract research attention, determine the relevance of the presented work. Attention is focused on the anti-military and anti-russian content of the American blogger of Ukrainian
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