Volume 14, Issue 8, August 2023 Edition - IJSER Journal Publication


Publication for Volume 14, Issue 8, August 2023 Edition - IJSER Journal Publication


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A Smart Data-Driven Approach to Improving Public Fiscal Performance []


Abstract— Modern technologies, such as (Big Data analytics, AI, Blockchain, etc.) have emerged to keep pace with the needs of society and companies that provide products and services of various kinds. The interest in data quality and employment information to extract practical knowledge has increased to help transform people’s lives in businesses, industry, government, and services. In developing countries, the financial sector has already applied (FMIS) and Performance-based Budgets to ensure proper scrutiny of budget estimates and to ensure (the accuracy, effectiveness, and efficiency) of government revenues and expenditures. However, it cannot face the financial obstacles resulting from external crises. Therefore, this research aims to investigate emerging artificial intelligence techniques in a financial analysis prediction to improve enterprise and local institutes' performance. we explored the studies that provide a novel early warning system to strengthen financial management by exploiting Data Science and AI techniques to face these difficulties. To accomplish the research objective EKB databases including Science Direct, Springer-Link Journal, IEEE Xplore, and Emerald are employed. Our study will shed light on the various research in this field and provide a pathway for us to analyze recent financial distress prediction models to enhance financial management decisions. Finally, we suggested a smart FMIS by emerging a data-driven AI-Based approach Based on a comparative analysis of recent research related to financial prediction. The contribution of artificial intelligence to finance has several forms, including ANN and its branches, integrated forecasting and prediction models with ANN, decision trees, sentiment analysis, and an AI-explainable approach. We discovered that the best techniques for predicting financial distress are Integrated Z-score, MLP, ANN, and Hybrid CNN, LSTM, and AM model. This article is the first study that explores opportunities for applying AI techniques to local government financial information systems.


A SURVEY PAPER ON FRAUD DETECTION USING DATA MINING []


Fraud is a million-dollar business, since the evolution of the internet, many small and large companies have moved their business to the internet, online fraud is most well-known among every other kind of fraud. In online fraud, fraudsters take credit card numbers and purchase online products and vital things from the web. This paper represents various sorts of fraudsters, how information examination helps in extortion investigation, various difficulties, various kinds of misrepresentation, and how to handle those misrepresentations utilizing data mining methods. The two principal kinds of data mining techniques supervised and unsupervised learning strategies utilized in misrepresentation examination have been seriously checked on with the assistance of existing writing.


EFFECT OF INTERNAL FIT OF BUILD DIRECTION OF 3D PRINTING FULL COVERAGE PROVISIONAL RESTORATION (AN IN-VITRO STUDY) []


Aim: This study aimed to assess the impact of build direction of 3D-printed provisional restorations on internal fit. Materials and methods: The prepared resin tooth was scanned and single crown was designed using computer-aided design (CAD) software. Provisional crowns were printed using an SLA-based 3D printer at 2 directions vertical (120°) and horizontal (180°) with 16 crowns in each direction. In total, thirty-two crowns were printed. To measure the internal fit using morphometric, morphometric measurements were done for each shot [3 equidistant landmarks along the cervical circumference for each surface of the specimen (Mesial, buccal, distal, and lingual). A silicone replica was fabricated for measuring internal fit, the replicas were carefully sectioned into four equal segments. From the four sections obtained from each replica, two opposite sections were used to measure internal fit, with five regions measured on each section (finish line, axial wall and occlusal), yielding 10 internal measurements for each coping and the thickness of the silicone impression material was measured using a digital microscope Results: horizontal Marginal Gap it was found that horizontal group recorded internal fit regardless to measurement site, totally there was non-significant difference between both groups vertical group (96.042 µm) and horizontal group (91.793 µm) as indicated by two-way ANOVA test (p=0.6179 > 0.05) where (vertical group > horizontal group). Conclusions: Within the limitation of this study the following conclusions could be drawn: internal fit of provisional restorations fabricated using a SLA based 3D printer revealed clinically accepted outcomes within the two build angles. The building angle of fabrication doesn’t affect internal fit of the provisional restorations Keywords:3D printer, fixed prosthesis, internal fit, exocad, CAD/CAM.


An Innovative AI Personal Assistant: A Revolution in Personal Productivity and Organization []


This paper unveils a groundbreaking AI personal assistant powered by ChatGPT and 'make's automation. By analyzing individual routines, it offers personalized recommendations, enhancing daily life management. Combining natural language processing with advanced automation, this innovation promises significant advancements in personal productivity, health monitoring, and data security, heralding a new era in AI applications.


Application of Multi-criteria decision-making model in supplier determination in the textile industry – Application for Garment 10 Corporation. []


Abstracts - In our study, we focused on using the AHP and TOPSIS models to determine the supply chain in the textile industry in Vietnam. Establishing a successful supply chain management system is a crucial objective for businesses because it plays a significant role in optimizing business operations, cost-saving, and enhancing competitiveness through changes in raw material sources or streamlining the process of goods and service circulation. Through comprehensive research, we identified the key factors that influence the supply chain in the textile industry, which also served as the nine criteria for our model. Regarding methodology, we developed the research model, outlined the steps for its implementation, and specified the tools to be used at each stage. Furthermore, we applied the selected criteria and the model to the case of Garment 10 Corporation, involving three experts and five potential options, which ultimately helped us identify a suitable supplier for the company. The results exhibit a balanced combination of theoretical and practical approaches, making them highly applicable and valuable in the textile industry. Keywords- The textile industry, supply chain, Multiple-Criteria Decision-Making Model, AHP, TOPSIS, multi-criteria, weighted sum.


Influencing factors on tax compliance among registered small and medium enterprises in Cambodia []


Discussions about tax compliance have been sparked by the need to grow and expand the tax base on SMEs. So, the focus of this study will be on how tax policies will affect how well people pay their taxes. The government needs to use the tax policies that are already in place, such as tax penalties, tax rates, and how fair the tax system is. Most of the research on SMEs taxpayers in Cambodia is focused on e-tax filing. So, this research will be done to fill the gap that was found. The study will use a mix of quantitative and qualitative research approaches and the positivism paradigm. The research will also use stratified sampling and a cross-sectional survey method. To test the research hypotheses, a regression analysis, an ANOVA test, an analysis of the beta coefficients, and a T-Test will be done. The study will establish the relationship between tax penalty, tax rate, and fairness and equity on how well SMEs will pay their taxes.


Comparative study of Smart Home Management []


Smart homes can help to improve the quality of lifestyles by making life more intelligent, luxurious and better for communities and productivity by controlling their home tasks. In the process of designing a smart home some criteria need to be considered for the householder needs. There are many smart home models that show how householder can use various applince such as lights, door locks, and security systems in the home according to the homeowner's motives for comfort, safety, economy, and joy. This Research compares smart home models to extract techniques, Hardware and software and show the applied benefits and limitations that have been overcomed in each, and compares most popular smart home models to show how models can manage to overcome these challenges, and implement beneficial factors


Design of comparator using memristor []


This paper delves into the cutting-edge realm of computational technology by exploring the extraordinary capabilities of memristor properties, namely Non-Volatile memory and In-Memory Computing. These properties hold the potential to significantly boost computational power while simultaneously reducing system overhead. To better understand the underlying dynamics, the study extensively analyzes different memristor models, including Linear, Non-Linear, Team, and VTeam. Among these models, the VTeam stands out with remarkable performance advantages, making it the preferred choice for the implementation of basic gates like AND, NOT, and OR. Furthermore, the project involves the construction of comparators using memristors, enabling the researchers to evaluate and quantify the performance improvements. The simulations, conducted using the sophisticated Cadence tool and Verilog-A code, demonstrate a remarkable reduction in gate count and 86.9% better power dissipation and 62.9% better performance compared to traditional CMOS logic. These findings and discoveries presented in this research shed light on the immense potential of memristors, offering promising avenues for revolutionizing computational technology and pushing the boundaries of what’s possible in the world of high-performance computing.


PERCIEVED IMPACT OF VIOLENCE IN SPORTS ON THE ACADEMIC ACHIVEMENT OF THE STUDENTS OF THE SECONDARY SCHOOLS IN KOGI STATE []


This study examines the perceived impacts of violence in sports on the academic achievement of the students of the secondary schools in Kogi State, Nigeria.Two research questions and two sub hypotheses were formulated and tested in the study. A sample size of 200 respondents were selected through a simple random sampling technique. The instrument used for the study was a self-developed and validated questionnaire with reliability coefficient of 0.79. The inferential statistics of Chi-square (X2) was used to test all hypotheses at 0.05 alpha level of significance. The research findings of the study revealed that violence in sports have negative influence on the academic achievement of the students in the secondary schools in Kogi-state. The study recommended that students should be encouraged to actively participate in extra-mural and inter-scheduled sports programme devoid of rancor as well to shape their behavior during and after the sports competitions, It is further recommended that any organized sports programmes should be monitored as well officiated according to the established rules and regulations in order to reduce sports violence and hooliganism among the secondary schools students in Kogi State.


REVIEW OF RADAR CONSTANT FALSE ALARM SYSTEMS []


A comparative study of two kinds of algorithms; the combination between CFAR in the same family and diverse families. Cell averaged CA-CFAR and Ordered statistics OS-CFAR algorithms have been tested in three radar environments situations, multi targets, close targets and clutter edge. Also, the probability of detection has been evaluated for these algorithms. Based on the three radar field environments, the detection process formed the adaptive threshold required to detect the received radar cell signal. Many algorithms are used to design this adaptive threshold to satisfy a Constant False Alarm Rate (CFAR) according to the detection criteria used in the specified environment, in non-homogenous or homogeneous or multi-target. In this study, MATLAB 2013 is used to evaluate the performance of different types of CFAR algorithms.




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