The objective of this study is to examine the current views of academics on issues and technology development in forensic accounting education. By applying the explanatory sequential mixed method, this study tries to acquire a better understanding of current perception regarding forensic accounting education. This study indicates that demand for forensic accounting services is expected…

Virtual reality is a technology that literally allows constructing of a new reality for its users. VR has huge potential, it is able to change social life, communications, and the academic sphere, but VR may also be applied by criminals. In the present paper properties of potentially committed crimes in VR are analyzed. It is…

Tourism is relatively high profit, low-cost and high work opportunity industry. Medical tourism is special kind of business type in tourism industry. The characteristic of medical tourism is high threshold and high profit for hospital and government. But, fewer literatures research about competitiveness of medical tourism industry until now. Especially, medical tourism industry faces big…

The current online shopping system does not provide the actual shopping experience to the users where they scroll through the web pages and select an item to purchase, which becomes monotonous soon and lacks the shopping experience. This paper describes the development of the SmartMart, a 3D shopping mart where the user can navigate around…

This paper proposes a photovoltaic (PV) integrated shunt active power filter (SAPF) for reactive power compensation, uneven loading and compensation of harmonic current. The control of SAPF is implemented by using adaptive based current estimation algorithm to maintain power factor near to unity and source current sinusoidal at source side. The weights are calculated online…

This study is based on the challenges related to the low quality of education in Indonesia. One of the reasons for these challenges is the low ability of teachers to conduct professional tasks. Future demands for teachers’ professionalization will be higher, considering the rapid development of society, science and technology, and current global competitiveness. In…

The population living in the residential area in two villages, including Pohuwato village and Pohuwato Timur village, are mostly fishermen, who live under the poverty line, meaning that the people there have low income. The objective of the present study was to explore the living condition in terms of the physical, social, and economic aspects…

This article presents a literature review on how the COVID-19 pandemic changed the way of managing risks in the supply chains of Mexican SMEs. Research was carried out in the most important scientific research databases. The spread of the pandemic in 2020 has affected public health and the world´s companies, including micro, small and medium…

This paper extends the gamification interactive typing for Primary School Visually Impaired in Indonesia with some development according to previous user’s feedback. This study focuses in to renew the application and evaluate the updated application for visually impaired children developed by utility Unity software. Besides, standards of good gamification are worthy of study and can…

There have been many activities to train the brain to remain active, one of its activities is by playing games. Games with the right presentation can train the brain as a whole. This research is focused on High-Order Thinking Skills (HOTS) in order to be able to train the brain’s ability in players. Can be…

The dog is one of the first animals domesticated by human, and for thousands of years, it has been artificially bred into hundreds of types in order to provide certain traits that humans want. Nowadays, the selection of dogs by potential adopters has become a problem due to the availability of different type of breeds…

Face explicitly provides the direct and quick way to evaluate human soft biometric information such as race, age and gender. Race is a group of human beings who differ from human beings of other races with respect to physical or social attributes. Race identification plays a significant role in applications such as criminal judgment and…

Lead concentration on surface soil (0-20 cm), root and aerial part of natural and cultivated pastures were evaluated, in the rainy season (March 2018), collected in 20 sites of a rural community located 20 km from the La Oroya metallurgical complex , which has been emitting to the environment particulate material with heavy metals since…

The increase in employment and productivity is crucial for the economic growth of the European Union. Specifically, the employment of young people needs to be increased. The excessively theoretical approach to education is identified as one of the most significant problems in the educational system. Acquirement of practical experience while study, presents for the students…

Orthogonal Frequency Division Multiplexing (OFDM) is a modulation format that has recently attracted lots of consideration interior the long-haul fiber-optic transmission community. The most important advantage of optical OOFDM is its unlimited capability of canceling Inter-Symbol Interference (ISI) caused by Chromatic Dispersion (CD) and Polarization-Mode Dispersion (PMD). Specifically, Coherent OOFDM (CO-OFDM) presents a good and…

Since environmental requirements penetrate engineering processes to keep global warming and to reduce pollutant emissions, the system operation should be designed based on environmentally approach friendly. Operationally, the system processes are supported by energy suppliers to meet continuously energy transaction while clean and green energies are also targeted to keep the environmental conditions. In other…

In an enterprise Wifi network, indoor and dense, co-channel interference is a major issue. Wifi controllers help tackle this problem thanks to radio resource management (RRM). RRM is a fundamental building block of any controller functional architecture. One aim of RRM is to process the radio plan such as to maximize the overall network transmit…

In this work of technological development and research is presented the work done in the ITSAO to contribute to the use of clean energy such as photovoltaics and the implementation of activities to reduce electricity consumption by the technological community, the monitoring of electricity consumption is made on a monthly basis and an annual report…

Current work demonstrates how open-source optimization library ”Extremum” (OSOL Extremum) can be used to build feedback controller of a satellite. Proposed software was developed to as an attempt to eliminate current problems that are present in scientific area: black-box effect (i.e. there is no opportunity to explore source code, modify it, or simply verify), no…

Peer-to-peer (P2P) energy trading is a mechanism that allows people to share locally the energy they have generated from distributed renewable resources (DER), to generate profit form the unused resources and to reduce the cost for electricity for the household and in the community itself. This calls for the design of new energy markets, accompanied…

In this paper, behavioral approach has been adopted for the calculation of total power losses that has been further used to derive an analytical model for the conduction and switching losses in a boost Power Factor Correction (PFC) stage of an On-board Charger (OBC). Detailed investigation of power losses can help in finding out ways…

The IoT is innovative and important phenomenon prone to several services and applications such as the blockchain which an emerging phenomenon. We can describe the blockchain as blockchain as a service because of the opportunity to use several applications based on this technology. We, indeed, should take into account the legal issues related to the…

IEEE 802.11 WLAN indoor networks face major inherent and environmental issues such as interference, noise, and obstacles. At the same time, they must provide a maximal service performance in highly changing radio environments and conformance to various applications’ requirements. For this purpose, they require a solid design approach that considers both inputs from the radio…

Reliable, available and accurate localization of people and vehicles is one crucial requirement for intelligent transportation systems (ITSs). This has led to a variety of technical approaches in recent years. Towards an exact positioning via Global Navigation Satellite Systems (GNSSs) the visibility of satellites is an important factor. In this paper, we review the literature…

Purpose: To conduct preliminary research for developing a program to enhance resilience, a topic that has generated attention of late. Methods: We compared the Structured Association Technique (SAT) resilience program and an exercise program. The citizen’s lecture on stress management occurred 1 month after East Japan Earthquake, and the intervention was carried out in the afternoon of…