10 resultados para Menu fraud

em Aston University Research Archive


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Nous souhaitons nous pencher ici sur un emploi particulier de la périphrase en aller + infinitif qui n’a fait l’objet – à notre connaissance – que d’un article (Lansari 2010). Cet emploi « modalisant » que Lansari limite à la formule 'on va dire' mériterait d’être approfondi pour plusieurs raisons. D’une part, l’emploi n’est décrit que sur base de « vingt exemples tirés d’internet, de blogs ou de forums » (Lansari 2010: 120) alors que, de l’aveu de Lansari elle-même, l’emploi relève de l’oral. Il serait donc utile d’enrichir – quantitativement et qualitativement - le corpus et d’y intégrer des occurrences d’oral authentique. D’autre part, Lansari restreint l’emploi modalisant à la séquence 'on va dire' ; on pourrait s’interroger sur la capacité de séquences comme 'je vais dire' à remplir les mêmes fonctions discursives. Dans cet article, nous commencerons par un – forcément bref – état de la question. Après avoir présenté le corpus, nous testerons les hypothèses précédemment défendues à la lueur du corpus rassemblé: (a) Le corpus CFPP2000 issu du projet Discours sur la ville. Corpus de Français Parlé Parisien des années 2000 (disponible en ligne à http://cfpp2000.univ-paris3.fr/Corpus.html). CFPP2000 donne la parole à 41 informateurs en 28 interviews (2198 min) et a généré 96 occurrences de on va dire modalisant. (b) Le corpus CLAPI comprenant 45 heures d’interactions interrogeables en ligne à http://clapi.univ-lyon2.fr/analyse_requete_aide.php?menu=outils. On y a relevé 12 exemples de on va dire modalisant. (c) Un corpus personnel d’interviews (163min) réalisées pendant l’année académique 2009-10 auprès de cinq étudiants Erasmus français grâce au soutien d’une bourse de la Délégation Générale à la Langue Française et aux Langues de France (DGLFLF). Les entretiens avec une assistante de recherche, basés sur les thèmes suivants, étaient supposés générer l’emploi d’une variété de temps verbaux : - Récits de rêve (imparfait) - Récits biographiques (personnage historique vs autobiographie) (PC vs PS) - Narration de film vs d’épisode historique (PC/ PRES vs PS) - Présentation de projets d’avenir vs conjectures (Futur périphrastique ou simple) Le corpus contient dix-sept occurrences de on va dire générés par deux des cinq informateurs : 15 par A. et 2 par J. Notre réflexion se basera donc sur 125 occurrences orales de 'on va dire'.

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A graphical process control language has been developed as a means of defining process control software. The user configures a block diagram describing the required control system, from a menu of functional blocks, using a graphics software system with graphics terminal. Additions may be made to the menu of functional blocks, to extend the system capability, and a group of blocks may be defined as a composite block. This latter feature provides for segmentation of the overall system diagram and the repeated use of the same group of blocks within the system. The completed diagram is analyzed by a graphics compiler which generates the programs and data structure to realise the run-time software. The run-time software has been designed as a data-driven system which allows for modifications at the run-time level in both parameters and system configuration. Data structures have been specified to ensure efficient execution and minimal storage requirements in the final control software. Machine independence has been accomodated as far as possible using CORAL 66 as the high level language throughout the entire system; the final run-time code being generated by a CORAL 66 compiler appropriate to the target processor.

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This research investigates the general user interface problems in using networked services. Some of the problems are: users have to recall machine names and procedures to. invoke networked services; interactions with some of the services are by means of menu-based interfaces which are quite cumbersome to use; inconsistencies exist between the interfaces for different services because they were developed independently. These problems have to be removed so that users can use the services effectively. A prototype system has been developed to help users interact with networked services. This consists of software which gives the user an easy and consistent interface with the various services. The prototype is based on a graphical user interface and it includes the following appJications: Bath Information & Data Services; electronic mail; file editor. The prototype incorporates an online help facility to assist users using the system. The prototype can be divided into two parts: the user interface part that manages interactlon with the user; the communicatIon part that enables the communication with networked services to take place. The implementation is carried out using an object-oriented approach where both the user interface part and communication part are objects. The essential characteristics of object-orientation, - abstraction, encapsulation, inheritance and polymorphism - can all contribute to the better design and implementation of the prototype. The Smalltalk Model-View-Controller (MVC) methodology has been the framework for the construction of the prototype user interface. The purpose of the development was to study the effectiveness of users interaction to networked services. Having completed the prototype, tests users were requested to use the system to evaluate its effectiveness. The evaluation of the prototype is based on observation, i.e. observing the way users use the system and the opinion rating given by the users. Recommendations to improve further the prototype are given based on the results of the evaluation. based on the results of the evah:1ation. . .'. " "', ':::' ,n,<~;'.'

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What is meant by the term ‘specialist contact lens fitting’? Or put another way, what would be considered non-specialist contact lens fitting? Is there such a thing as routine contact lens fitting? Soft or silicone hydrogel fitting for daily wear would probably be considered as routine contact lens fitting, but would extended or flexible wear remain in the same category or would they be considered a specialist fit? Different eras will classify different products as being ‘specialist’. Certainly twenty years ago soft toric contact lenses were considered as being speciality lenses but today would be thought of as routine lenses. Conversely, gas permeable lenses were thought of as mainstream twenty years ago but now are considered as speciality lenses. Although this would not be the same globally, as in some countries (such as Netherlands, France and Japan) gas permeable lens fitting remains popular and is not on the decline as in other countries (Canada, Australia and Sweden) [1]. Bandage soft lenses applied after surface laser refractive procedures would be considered as therapeutic lenses but in reality they are just plano thin hydrogel lenses worn constantly for 3–4 days to allow the underlying epithelium to convalesce and are then removed [2]. Some patients find that wearing hydrogel lenses during periods when they suffer from seasonal allergies actually improves their ocular comfort as the contact lens acts as a barrier to the allergen [3] and [4]. Scleral lenses have long been considered speciality lenses, apart from a time when they were the only lenses available but at that time all contact lens work would have been considered speciality practice! Nowadays we see the advent of mini-scleral designs and we see large diameter gas permeable lenses too. It is possible that these lenses increase the popularity of gas permeable lenses again and they become more main stream. So it would seem that the lines between routine and speciality contact lens fitting are not clear. Whether a lens is classed a specialist fit or not would depend on the lens type, why it was fitted, where in the world the fitting was being done and even the era in which it was fitted. This begs the question as to what would be considered entry level knowledge in contact lens fitting. This may not be an issue for most BCLA members or CLAE readers but certainly would be for bodies such as the College of Optometrists (UK) or the Association of British Dispensing Opticians when they are planning the final registration examinations for budding practitioners or when planning the level of higher level qualifications such as College Certificates or Diplomas. Similarly for training institutions when they are planning their course content. This becomes even trickier when trying to devise a qualification that spans across many countries, like the European Diploma in Optometry and Optics. How do we know if the training and examination level is correct? One way would be to analyse things when they go wrong and if patterns of malpractice are seen then maybe that could be used as an indicator to more training being needed. There were 162 Fitness to Practice Hearing at the General Optical Council between 2001 and 2010. Forty-seven of these were clinically related case, 39 fraud related, and 76 others. Of the clinical ones only 3 were contact lens related. So it would appear that as whole, in the profession, contact lens clinical skills are not being questioned too often (although it seems a few of us can’t keep our hands out the cookie jar!).

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Related Party Transactions (RPTs) have been considered recently in research as a phenomenon which is associated with several financial scandals, shareholder’s wealth expropriation and is used for earnings management (EM) purposes by the reporting entity. This study aimed to: (i) assess the extent of EM and RPTs i Greece; (ii) investigate the association between RPTs and EM; (iii) investigate the association between corporate governance and EM; (iv) investigate the association between corporate governance and RPTs; and (v) investigate the impact of RPTs on Accounting Quality. Greece was selected for this study as it provides a special context due to poor investor protection, high levels of EM and unhealthy financial reporting environment where wealth extraction and EM are more likely. This study examines the relationship between earnings management and RPTs for the firms listed on the Athens Stock Exchange (ASE). Moreover, it examines the association between earnings management and corporate governance activities. The results show a negative and significant relationship between EM and RPTs. This finding does not support the conclusion that RPTs are necessarily conducted to mask fraud or the extraction of firm resources. The results show that firms audited by one of the Big 4 audit firms are associated with less EM. Additionally, the study investigates the relationship between RPTs and accounting quality. The findings show that that there is no significant difference in accounting quality between RPTs firms and non-RPTs firms. This study contributes to the EM, accounting quality and corporate governance literatures. This research suggests recommendations for researchers, data providers and policy makers on ways to reduce the problems associated with RPTs.

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This empirical study examines the Pricing-To-Market (PTM) behaviour of 20 UK export sectors. Using both Exponential General Autoregressive Conditional Heteroscedasticity (EGARCH) and Threshold GARCH (TGARCH) estimation methods, we find evidence of PTM that is accompanied by strong conditional volatility and weak asymmetry effects. The PTM estimates suggest that when the currency of exporters appreciates in the current period, exporters pass-on between 31% and 94% of the Foreign Exchange (FX) rate increase to importers. However, both export price changes and producers' prices are sluggish, perhaps being driven by coordination failure and menu driven costs, amongst others. Furthermore, export prices contain strong time varying effects which impact on PTM strategy. Exporters do not typically appear to put much more weight on negative news of (say) an FX rate appreciation compared to positive news of an FX rate depreciation. Much depends on the export sector. © 2010 Taylor & Francis.

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Mobile and wearable computers present input/output prob-lems due to limited screen space and interaction techniques. When mobile, users typically focus their visual attention on navigating their environment - making visually demanding interface designs hard to operate. This paper presents two multimodal interaction techniques designed to overcome these problems and allow truly mobile, 'eyes-free' device use. The first is a 3D audio radial pie menu that uses head gestures for selecting items. An evaluation of a range of different audio designs showed that egocentric sounds re-duced task completion time, perceived annoyance, and al-lowed users to walk closer to their preferred walking speed. The second is a sonically enhanced 2D gesture recognition system for use on a belt-mounted PDA. An evaluation of the system with and without audio feedback showed users' ges-tures were more accurate when dynamically guided by au-dio-feedback. These novel interaction techniques demon-strate effective alternatives to visual-centric interface de-signs on mobile devices.

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This article employs nonlinear smooth transition models to analyze the relationship between upstream and midstream prices of petroleum products. We test for the presence of nonlinearities in price linkages using both weekly series constructed using official EU procedures and also daily industry series applied for the first time. Our results show that the estimated shape of the transition function and equilibrium reversion path depend on the frequency of the price dataset. Our analysis of the crude oil to wholesale price transmission provides evidence of nonlinearities when prices are observed with daily frequency. The nature of the nonlinearities provides evidence in support of the existence of menu costs or, more generally, frictions in the markets rather than supply adjustment costs. This result differs from that found for the U.S. petroleum markets. © 2012 American Statistical Association.

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People manage a spectrum of identities in cyber domains. Profiling individuals and assigning them to distinct groups or classes have potential applications in targeted services, online fraud detection, extensive social sorting, and cyber-security. This paper presents the Uncertainty of Identity Toolset, a framework for the identification and profiling of users from their social media accounts and e-mail addresses. More specifically, in this paper we discuss the design and implementation of two tools of the framework. The Twitter Geographic Profiler tool builds a map of the ethno-cultural communities of a person's friends on Twitter social media service. The E-mail Address Profiler tool identifies the probable identities of individuals from their e-mail addresses and maps their geographical distribution across the UK. To this end, this paper presents a framework for profiling the digital traces of individuals.

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The aim of this survey was to review 187 transcripts from the United Kingdom’s General Optical Council (GOC) Disciplinary and Fitness To Practise (FTP) Committee hearings from 2001 to 2011 in order to identify common themes and thereby help practitioners to avoid the more frequently occurring pitfalls that were recorded during this period. The study covered changes in GOC FTP regulations in 2005, which involved a change from a disciplinary to a fitness to practise process. The number of cases was very small compared to the total number of optometrist and dispensing optician registrants, which was 13709 in 2001-02 rising to 18582 in 2010-11. The main findings indicated that between 2001 and 2011 there was a three times greater likelihood that male registrants versus female registrants would be brought in front of a GOC Disciplinary or FTP Committee. In terms of erasures from the GOC registers between 2001 and 2011, male registrants were also more likely to be erased than females. The male: female split for erasures between 2001 and 2011 was five: one, increasing to seven: one when considering the situation post the 2005 GOC FTP rule change. Of the cases brought before the Disciplinary and FTP Committees between 2001 and 2011, it was noted that cases implicating theft and fraud were most frequent representing 27% of hearings examined (17% involving NHS fraud and 10% theft or fraud from an employer). The examination of transcripts revealed other hearings were more complex. These hearings often had a primary reason for the investigation that highlighted further secondary concerns that also required investigation.