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Articles 138631 - 138660 of 303799

Full-Text Articles in Physical Sciences and Mathematics

Development Of A Maldi-Tof-Ms Method For The Analysis Of Cyanobacterial Neurotoxin Β-N-Methylamino-L-Alanine (Bmaa) In Search Of Bmaa Incorporation In Biological Samples, Laura M. Conklin Nov 2015

Development Of A Maldi-Tof-Ms Method For The Analysis Of Cyanobacterial Neurotoxin Β-N-Methylamino-L-Alanine (Bmaa) In Search Of Bmaa Incorporation In Biological Samples, Laura M. Conklin

FIU Electronic Theses and Dissertations

Beta-N-methylamino-L-alanine (BMAA) is a non-protein amino acid produced by many cyanobacteria, and thought to induce neurotoxic effects through excitotoxicity, contributing to neurodegenerative diseases such as Amyotrophic Lateral Sclerosis/Parkinsonism-dementia complex (ALS-PDC) and Alzheimer’s. The ubiquitous nature of cyanobacteria, and evidence of biomagnification through our food web, creates a dire need for the development of an analytical platform that will provide accurate identification and quantification of BMAA amounts in our ecosystem and potential food supply. The present study evaluated the ability of a MALDI-ToF-MS method to detect and quantify BMAA in a variety of biological matrices. Through validation procedures, it …


Data Verifications For Online Social Networks, Mahmudur Rahman Nov 2015

Data Verifications For Online Social Networks, Mahmudur Rahman

FIU Electronic Theses and Dissertations

Social networks are popular platforms that simplify user interaction and encourage collaboration. They collect large amounts of media from their users, often reported from mobile devices. The value and impact of social media makes it however an attractive attack target. In this thesis, we focus on the following social media vulnerabilities. First, review centered social networks such as Yelp and Google Play have been shown to be the targets of significant search rank and malware proliferation attacks. Detecting fraudulent behaviors is thus paramount to prevent not only public opinion bias, but also to curb the distribution of malware. Second, the …


Organometallic Rhenium Dyes For Nitric Oxide Detection And Imaging, Lissette I. Lozano-Lewis Nov 2015

Organometallic Rhenium Dyes For Nitric Oxide Detection And Imaging, Lissette I. Lozano-Lewis

FIU Electronic Theses and Dissertations

The importance of sensing Nitric Oxide (NO) in physiology and medicine has led us to explore the reactivity of NO with organometallic Re dyes. Rhenium complexes were synthesized with the ability to react with NO and sense it under physiological conditions. Fluorescent 1,10-phenantroline complexes (phen)Re(PPh3)(CO)2OSO2CF3 (1) and (phen)Re(CH3CN)(CO)2OSO2CF3 (3) can sense NO in the range of 10 - 150 mM showing a decrease in fluorescence response at 514 nm and 532 nm respectively, upon NO-donor addition (lexc = 360 nm). (phen)Re(THF)(CO)2OSO2CF …


An Adaptive Markov Strategy For Effective Network Intrusion Detection, Jianye Hao, Yinxing Xue, Mahinthan Chandramohan, Yang Liu, Jun Sun Nov 2015

An Adaptive Markov Strategy For Effective Network Intrusion Detection, Jianye Hao, Yinxing Xue, Mahinthan Chandramohan, Yang Liu, Jun Sun

Research Collection School Of Computing and Information Systems

Network monitoring is an important way to ensure the security of hosts from being attacked by malicious attackers. One challenging problem for network operators is how to distribute the limited monitoring resources (e.g., intrusion detectors) among the network to detect attacks effectively, especially when the attacking strategies can be changing dynamically and unpredictable. To this end, we adopt Markov game to model the interactions between the network operator and the attacker and propose an adaptive Markov strategy (AMS) to determine how the detectors should be placed on the network against possible attacks to minimize the network’s accumulated cost over time. …


Mlaas: Machine Learning As A Service, Mauro Ribeiro, Katarina Grolinger, Miriam Am Capretz Nov 2015

Mlaas: Machine Learning As A Service, Mauro Ribeiro, Katarina Grolinger, Miriam Am Capretz

Electrical and Computer Engineering Publications

The demand for knowledge extraction has been increasing. With the growing amount of data being generated by global data sources (e.g., social media and mobile apps) and the popularization of context-specific data (e.g., the Internet of Things), companies and researchers need to connect all these data and extract valuable information. Machine learning has been gaining much attention in data mining, leveraging the birth of new solutions. This paper proposes an architecture to create a flexible and scalable machine learning as a service. An open source solution was implemented and presented. As a case study, a forecast of electricity demand was …


Commonwealth Center For Recurrent Flooding Resiliency, Elizabeth Kersey Nov 2015

Commonwealth Center For Recurrent Flooding Resiliency, Elizabeth Kersey

Commonwealth Center for Recurrent Flooding Resiliency (CCRFR): Presentations

PDF of a powerpoint presentation about the purpose for the Commonwealth Center for Recurrent Flooding Resiliency, November 9, 2015


Chromatographic, Spectroscopic, And Thermal Characterization Of Biofield Energy Treated N,N-Dimethylformamide, Mahendra Kumar Trivedi, Alice Branton, Dahryn Trivedi, Gopal Nayak, Gunin Saikia, Snehasis Jana Nov 2015

Chromatographic, Spectroscopic, And Thermal Characterization Of Biofield Energy Treated N,N-Dimethylformamide, Mahendra Kumar Trivedi, Alice Branton, Dahryn Trivedi, Gopal Nayak, Gunin Saikia, Snehasis Jana

Mahendra Kumar Trivedi

N,N-Dimethylformamide (DMF) is a ‘universal’ solvent and has wide variety of applications in organic synthesis, purification, crystallization, and as cross-linking agent. The aim of this study was to evaluate the physicochemical and spectroscopic properties of DMF after the biofield energy treatment using various analytical techniques. DMF sample was divided into two parts, one part (control) remained as untreated, while the other (treated) part was treated with Mr. Trivedi’s biofield energy treatment. The treated sample was subdivided into three parts named as T1, T2, and T3 for gas chromatography-mass spectrometry (GC-MS) analysis. Five relatively intense peaks were observed in the mass …


Thermal, Spectroscopic And Chromatographic Characterization Of Biofield Energy Treated Benzophenone, Mahendra Kumar Trivedi, Alice Branton, Dahryn Trivedi, Gopal Nayak, Gunin Saikia, Snehasis Jana Nov 2015

Thermal, Spectroscopic And Chromatographic Characterization Of Biofield Energy Treated Benzophenone, Mahendra Kumar Trivedi, Alice Branton, Dahryn Trivedi, Gopal Nayak, Gunin Saikia, Snehasis Jana

Mahendra Kumar Trivedi

The aim of the present study was to evaluate the impact of biofield energy treatment on the thermal, spectroscopic, and chemical properties of benzophenone. The study was done using various analytical methods such as gas chromatography-mass spectrometry (GC-MS), high performance liquid chromatography (HPLC), differential scanning calorimetry (DSC), Fourier transform infrared (FT-IR) spectroscopy, and ultraviolet-visible (UV-Vis) spectroscopy. The benzophenone sample was divided into two parts, one part was subjected to Mr. Trivedi’s biofield energy treatment, called as treated and the other part was remained as untreated, called as control. Mass spectra showed the molecular ion peak at m/z = 182 in …


Experimental Investigation On Physical, Thermal And Spectroscopic Properties Of 2-Chlorobenzonitrile: Impact Of Biofield Treatment, Mahendra Kumar Trivedi, Alice Branton, Dahryn Trivedi, Gopal Nayak, Ragini Singh, Snehasis Jana Nov 2015

Experimental Investigation On Physical, Thermal And Spectroscopic Properties Of 2-Chlorobenzonitrile: Impact Of Biofield Treatment, Mahendra Kumar Trivedi, Alice Branton, Dahryn Trivedi, Gopal Nayak, Ragini Singh, Snehasis Jana

Mahendra Kumar Trivedi

2-chlorobenzonitrile (2-ClBN) is widely used in the manufacturing of azo dyes, pharmaceuticals, and as intermediate in various chemical reactions. The aim of present study was to evaluate the impact of biofield treatment on physical, thermal and spectroscopic properties of 2-ClBN. 2-ClBN sample was divided into two groups that served as treated and control. The treated group received Mr. Trivedi’s biofield treatment. Subsequently, the control and treated samples were evaluated using X-ray diffraction (XRD), surface area analyser, differential scanning calorimetry (DSC), thermogravimetric analysis (TGA), Fourier transform infrared (FT-IR) and ultraviolet-visible (UV-Vis) spectroscopy. XRD result showed a decrease in crystallite size in …


Physicochemical And Spectroscopic Characteristics Of Biofield Treated P-Chlorobenzophenone, Mahendra Kumar Trivedi, Alice Branton, Dahryn Trivedi, Gopal Nayak, Khemraj Bairwa, Snehasis Jana Nov 2015

Physicochemical And Spectroscopic Characteristics Of Biofield Treated P-Chlorobenzophenone, Mahendra Kumar Trivedi, Alice Branton, Dahryn Trivedi, Gopal Nayak, Khemraj Bairwa, Snehasis Jana

Mahendra Kumar Trivedi

p-Chlorobenzophenone (p-CBP) is the important chemical intermediate used for the synthesis of several pharmaceutical drugs like fenofibrate, cetirizine, alprazolam, and benzodiazepine. The aim of this study was set to evaluate the impact of biofield energy treatment on physicochemical and spectroscopic properties of p-CBP. The study was accomplished in two groups i.e. control and treated. The treated group was subjected to Mr. Trivedi’s biofield energy treatment. Subsequently, the control and treated samples of p-CBP were analyzed using X-ray diffraction (XRD), particle size analyzer, surface area analyzer, differential scanning calorimetry (DSC), thermogravimetric analysis-derivative thermogravimetric analysis (TGA-DTG), Fourier transform infrared (FT-IR), and ultraviolet-visible …


Development Of The Regenerative Glycosylation Approach For Manual And Automated Oligosaccharide Synthesis, Swati Sudhir Nigudkar Nov 2015

Development Of The Regenerative Glycosylation Approach For Manual And Automated Oligosaccharide Synthesis, Swati Sudhir Nigudkar

Dissertations

It has been recognized that carbohydrates are involved in all phases of life beginning with the embryonic development and cell growth. However, it is the involvement of carbohydrates in the progression of various deadly diseases that gave these natural compounds significant roles in diagnostics and as pharmaceuticals. Although carbohydrates are highly desirable to the biological and medical communities, these molecules are still very challenging targets for chemists. Functionalization, derivatization, controlling anomeric stereoselectivity, purification, and characterization are all existing experimental hurdles towards producing synthetic carbohydrates in large quantities and high purity. Advances in chemistry and biochemistry have certainly facilitated the synthesis …


Phosphorus Sorption Dynamics In Shallow Groundwater, Coastal Everglades, Florida, Usa, Hilary Flower Nov 2015

Phosphorus Sorption Dynamics In Shallow Groundwater, Coastal Everglades, Florida, Usa, Hilary Flower

USF Tampa Graduate Theses and Dissertations

For this dissertation I studied phosphorus (P) sorption dynamics in the shallow groundwater of the southern Everglades. In particular, I examined how the ambient water type governs soluble reactive P (SRP) availability through adsorption/desorption reactions with the aquifer matrix. Chapter 2 investigated how P sorption dynamics of the mangrove root zone sediment are affected by high bicarbonate brackish groundwater compared to both fresh groundwater and saltwater. The results from chapter 2 show that the sediment exhibited exceptionally low sorption efficiency in the high bicarbonate brackish water, which would allow ambient water SRP concentration to be maintained at a higher level. …


Morphological Parsing Of Albanian Language: A Different Approach To Albanian Verbs, Iir Çollaku, Eşref Adali Nov 2015

Morphological Parsing Of Albanian Language: A Different Approach To Albanian Verbs, Iir Çollaku, Eşref Adali

UBT International Conference

The very first step when processing a natural language is creating a morphological parser. Verbs in Albanian language are the most complex area of inflection. Besides irregular verbs, the ways in which the regular verbs change their form while being inflected are hardly definable, and the number of exceptions is huge. In this paper, a different approach to Albanian verbs is made. Unlike traditional classification, based on the inflection themes they take, verbs are classified into different verb groups. This way, the inflection process looks clearer and more regular, as the affix remains the only changeable part of the inflected …


Perfect Metamaterial Absorber Based Energy Harvesting Application In Ism Band, Furkan Dincer, Mehmet Bakir, Muharrem Karaaslan, Kemal Delihacioglu, Cumali Sabah Nov 2015

Perfect Metamaterial Absorber Based Energy Harvesting Application In Ism Band, Furkan Dincer, Mehmet Bakir, Muharrem Karaaslan, Kemal Delihacioglu, Cumali Sabah

UBT International Conference

An electromagnetic (EM) energy harvesting application based on metamaterial absorber (MA) is introduced and discussed in this paper. This application is operating at ISM band (2.40 GHz) which is especially chosen due to its wide usage area. Square ring resonator (SRR) which has two gaps and resistors across the gaps on it is used. Chips resistors are used to deliver power to any active component. Transmission and reflection characteristics of metamaterial absorber (MA) for energy harvesting application are investigated. 83.6% efficient for energy harvesting application is realized in this study.


The Analytic Hierarchic Process: A Model To Evaluate The Risk Of Getting Cancer, Daniela (Halidini) Qendraj, Markela Muca Nov 2015

The Analytic Hierarchic Process: A Model To Evaluate The Risk Of Getting Cancer, Daniela (Halidini) Qendraj, Markela Muca

UBT International Conference

The aim of this study is to classify the risk factors of being with a type of cancer by applying the AHP (analytic hierarchy process) scale. The Saaty’s analytic hierarchy process is applied for computing weights for the factors, is a modeling for classification. A case study of QSUT Tirana hospital data base is presented to rank four cancer types. By the data collect from the hospital during the years 2011-2015, the results show that lung cancer is mostly spread in humans, and the prostate cancer is lower spread in humans.


Randomizing Ensemble-Based Approaches For Outlier, Lediona Nishani, Marenglen Biba Nov 2015

Randomizing Ensemble-Based Approaches For Outlier, Lediona Nishani, Marenglen Biba

UBT International Conference

The data size is increasing dramatically every day, therefore, it has emerged the need of detecting abnormal behaviors, which can harm seriously our systems. Outlier detection refers to the process of identifying outlying activities, which diverge from the remaining group of data. This process, an integral part of data mining field, has experienced recently a substantial interest from the data mining community. An outlying activity or an outlier refers to a data point, which significantly deviates and appears to be inconsistent compared to other data members. Ensemble-based outlier detection is a line of research employed in order to reduce the …


Bounty Techniques For Web Vulnerability Scanning, Tanzer Abazi, Mentor Hoxhaj, Edmond Hajrizi, Gazmend Krasniqi Nov 2015

Bounty Techniques For Web Vulnerability Scanning, Tanzer Abazi, Mentor Hoxhaj, Edmond Hajrizi, Gazmend Krasniqi

UBT International Conference

With the advancement of technology and the raising of massive amount of data, the used techniques for data security are continually a challenge. This paper contributes on identifying the gaps and evaluating security level on web portals hosted or managed by Republic of Kosovo institutions or businesses, whose data privacy and security could be a big business concern. The results have been obtained from real case scenario, where 25 security researchers have contributed in white hack activities. These activities, were part of a one day conference called. “The DAY when hacking is legal”, held in Pristine.


Implementation Of The Aodv Routing In An Energy-Constrained Mesh Network, Altin Zejnullahu, Zhilbert Tafa Nov 2015

Implementation Of The Aodv Routing In An Energy-Constrained Mesh Network, Altin Zejnullahu, Zhilbert Tafa

UBT International Conference

Wireless sensor networks (WSNs) compose the fundamental platform for a number of Internet of Things (IoT) applications, especially those related to the environmental, health, and military surveillance. While being autonomous in power supply, the main challenge in node’s processing and communication architecture design remains the energy efficiency. However, this goal should not limit the main functionality of the system which is often related to the network coverage and connectivity. This paper shows the implementation of the Ad-hoc On-demand Distance Vector (AODV) routing algorithm in an XBee based platform. As shown, the network can achieve low power consumption per node primarily …


Microsimulation Models For Simulating Pathways Of Patients With Mental Diseases, Andreas Bauer, Felix Breitenecker, Christoph Urach Nov 2015

Microsimulation Models For Simulating Pathways Of Patients With Mental Diseases, Andreas Bauer, Felix Breitenecker, Christoph Urach

UBT International Conference

Predicting demand for care is necessary to provide sufficient capacities in hospitals and enable better planning to cope with challenges like changes in the structure of the population. Emphasis in this work is put on the analysis of the data and on the parametrization of a simulation model for the paths of patients with mental diseases through the health care system. Survival analysis and model selection methods are used for this purpose. Data on patients and their treatments is analyzed with methods of survival analysis. Different methods for modelling the survival and hazard function are presented and compared. Hereby, the …


The Mobile Telecom Operator T-Mobile Macedonia Ad Skopje Abuses Its Dominant Position Harmful For The Mobile Telecom Operators One And Vip In The Telecom Market, Boris Arsov Nov 2015

The Mobile Telecom Operator T-Mobile Macedonia Ad Skopje Abuses Its Dominant Position Harmful For The Mobile Telecom Operators One And Vip In The Telecom Market, Boris Arsov

UBT International Conference

T-Mobile’s abusing of its dominant position is referring to the postpaid tariff models Relax and Relax Surf regarding the residential customers and the postpaid tariff models Business and Business Surf regarding its business customers. The prominent price offer to consumers is a case of predatory prices squeeze identified as a way of preventing or restricting competition in theory and practice. T-Mobile provides services at unreasonably low prices, prices below the level of expenditures necessary for their provision, as it is specific case with the postpaid tariff models Relax and Relax Surf regarding the residential customers and the postpaid tariff plans …


Labeled-Image Captcha: Concept Of A Secured And Universally Useful Captcha, Mokter Hossain, Ken Nguyen, Muhammad Asadur Rahman Nov 2015

Labeled-Image Captcha: Concept Of A Secured And Universally Useful Captcha, Mokter Hossain, Ken Nguyen, Muhammad Asadur Rahman

UBT International Conference

Captcha (Completely Automated Public Turing test to tell Computers and Humans Apart) is a widely used online security tool that ensures that a computer program is not posing as a human user. While smart programs with advanced image processing capability have already cracked picture based captcha systems there is a need for making the test harder. This paper presents a design prototype of a simplified type of labeled-image captcha where a picture of a common animal or household item is marked with a number of different labels and the users will be asked to provide the correct label for specific …


Performance Indicators Analysis Inside A Call Center Using A Simulation Program, Ditila Ekmekçiu, Markela Muça, Adrian Naço Nov 2015

Performance Indicators Analysis Inside A Call Center Using A Simulation Program, Ditila Ekmekçiu, Markela Muça, Adrian Naço

UBT International Conference

This paper deals with and shows the results of different performance indicators analyses made utilizing the help of Simulation and concentrated on dimensioning problems of handling calls capacity in a call center. The goal is to measure the reactivity of the call center’s performance to potential changes of critical variables. The literature related to the employment of this kind of instrument in call centers is reviewed, and the method that this problem is treated momentarily is precisely described. The technique used to obtain this paper’s goal implicated a simulation model using Arena Contact Center software that worked as a key …


Exploring The Role Of Sentiments In Identification Of Active And Influential Bloggers, Mohammad Alghobiri, Umer Ishfaq, Hikmat Ullah Khan, Tahir Afzal Malik Nov 2015

Exploring The Role Of Sentiments In Identification Of Active And Influential Bloggers, Mohammad Alghobiri, Umer Ishfaq, Hikmat Ullah Khan, Tahir Afzal Malik

UBT International Conference

The social Web provides opportunities for the public to have social interactions and online discussions. A large number of online users using the social web sites create a high volume of data. This leads to the emergence of Big Data, which focuses on computational analysis of data to reveal patterns, and associations relating to human interactions. Such analyses have vast applications in various fields such as understanding human behaviors, studying culture influence, and promoting online marketing. The blogs are one of the social web channels that offer a way to discuss various topics. Finding the top bloggers has been a …


Digital Long-Term Preservation In Albania, Determining The Right File Formats, Ardiana Topi, Aleksandër Xhuvani Nov 2015

Digital Long-Term Preservation In Albania, Determining The Right File Formats, Ardiana Topi, Aleksandër Xhuvani

UBT International Conference

The National Archive of Albania (NAA) is the main institution in Albania, according to legislation, responsible to create the rules for document life management produced by any organization, and preserve them. Almost all archival documents stored in archival institutions, must be saved for unlimited period of time, or forever. Preservation of digital documents is different from preservation of paper documents. It is a very complex procedure directly connected with the inevitable phenomenon of hardware and software obsolesces. A successful mission of the NAA must have a well-defined strategy regarding the Digital Long-term Preservation. This paper aims to present the possible …


From Traditional Markets To E-Commerce And Finally To Social Media Commerce, Ardian Hyseni Nov 2015

From Traditional Markets To E-Commerce And Finally To Social Media Commerce, Ardian Hyseni

UBT International Conference

These days, getting new customers is much easier than in the past. People and customers are online sharing and exchanging ideas on products and it has become easier to find products over the internet and lately; with social media, where people can look for information from reviews and comments on sites. This way has changed shopping to a social experience and is the key element to the growth of social commerce. Businesses want to connect with people and customers which they do business, also they want customers opinions and reviews. By using social media, companies can now easily create an …


New Integral Transform In Caputo Type Fractional Difference Operator, Artion Kashuri, Akli Fundo, Rozana Liko Nov 2015

New Integral Transform In Caputo Type Fractional Difference Operator, Artion Kashuri, Akli Fundo, Rozana Liko

UBT International Conference

In this paper, we introduce Caputo type nabla (q,h)-fractional difference operators and investigate their basic properties and also to show the applicability of this interesting (q,h)- new integral transform method and its efficiency in solving linear fractional difference equations. Differential equations with fractional derivative provide a natural framework for the discussion of various kinds of real problems modeled by the aid of fractional derivative. Discrete analogues of some topics of continuous fractional calculus have been developed. Finally, we provide the general solutions in terms of discrete Mittag-Leffler functions.


A Policeless Traffic Ticketing System With Autonomous Vehicles, Mükremin Özkul, Ilir Çapuni Nov 2015

A Policeless Traffic Ticketing System With Autonomous Vehicles, Mükremin Özkul, Ilir Çapuni

UBT International Conference

Besides being expensive, traffic violation monitoring systems rely heavily on a huge infrastructure that incurs installation, operational, and maintenance costs. Developing countries — where people do exhibit less traffic safety aware- ness — deployment of such systems becomes a daunting task. A police- men cannot be everywhere, and a policeman can also be bribed. With the above goals in mind, in this paper we present an infrastructure- less and police-less traffic violation detection system that relies solely on the broadcast messages between the vehicles and secure communication of the vehicles with the transportation authority. Each vehicle should be equipped with …


10 W Dc-Dc Converter Based Led Driver Circuit Design, Ö. Faruk Farsakoğlu, H. Yusuf Hasrici, Ibrahim Çelik Nov 2015

10 W Dc-Dc Converter Based Led Driver Circuit Design, Ö. Faruk Farsakoğlu, H. Yusuf Hasrici, Ibrahim Çelik

UBT International Conference

Considering the total amount of energy consumed in the world, energy used in lighting is of utmost importance. For this reason, systems used in lighting should be energy efficient, and mıre efficient lighting elements should be preferred. LED, as a solid-state lighting system, is more energy efficient than the lighting systems with conventional lighting elements. Some of the LEDs used in solid-state lighting systems are named as standard 5mm LEDs and power LEDs. Because power LEDs have more light efficiency than standard 5 mm LEDs, they are produced as an alternative to conventional light sources. Power LEDs draw much more …


It Outsourcing, Besnik Skenderi, Diamanta Skenderi Nov 2015

It Outsourcing, Besnik Skenderi, Diamanta Skenderi

UBT International Conference

Businesses, shareholders and all other interested parties (Custom, Tax Administration and Customers) require just in time information regarding profit, price, stock and support. Businesses have responded to those requests with implementation of IT (Information Technology) infrastructure, but implementation of advanced IT system infrastructure has created cost for shareholder and there was immediate need to recruit and to train existing staff. With this step, management focus was oriented in non-strategic processes, and for the implementation and managing of those processes, the management did not have necessary skills, due to this reason many companies in US, Europe and Asia have started to …


Some Principles For Banks’ Internal Control System In Albania, Artur Ribaj Nov 2015

Some Principles For Banks’ Internal Control System In Albania, Artur Ribaj

UBT International Conference

Internal control involves everything that controls risks to a bank. The objectives of internal control as a system relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. The objectives of internal control at a specific transaction level refer to the actions taken to achieve the target within the allowed limit of risk. An effective internal control system reduces process variation, leading to more predictable outcomes. There are some important documents for regulating the internal control system as such: The Directive 2006/43/EC “On statutory audits of annual …