Search

Introduction: Gluten quality is one of the most important traits of the common wheat (Triticum aestivum L.). In Chinese wheat production, Yannong series cultivars/derivative lines possess unique characteristics and play an important role in both yield and quality contribution. Methods: To dissect their genetic basis of the gluten quality, in this study, allelic variations of high-molecular-weight glutenin subunit (HMW-GS) and lowmolecular- weight glutenin subunit (LMW-GS) in 30 Yannong series wheat cultivars/derivative lines and three check cultivars were evaluated using the allele-specific molecular markers, and six crucial quality indexes were also further measured and analyzed. Results: The results demonstrated that the frequencies of HMW-GSs By8, Dx5 + Dy10 and Dx5 + Dy10 + Dy12 in these 30 genotypes and three check cultivars accounted for 87.9%, 24.2% and 9.1%, respectively. For the allelic variations of LMW-GSs, Glu-A3a, Glu-A3b, Glu-A3c, Glu-A3f, and Glu-A3g were identified in 18, 9, 13, 11, and 2 genotypes, respectively; Glu-B3d, Glu-B3g and Glu-B3f were identified in 13, 23 and 4 genotypes, respectively. Notably, Yannong 999, containing By8 + Dx5 + Dy10, and Jinan 17 containing By8 + Dy12 both meet the national standard for high-quality wheat and belong to the category of first-class high-quality strong gluten wheat. Discussion: These findings can provide reference for wheat quality improvement and popularization in the production. [ABSTRACT FROM AUTHOR]

Tax Audit is a process of checking the correctness of accounting records from Income Tax Law view point for business and profession. The objective of the tax audit is to ensure the accuracy of the accounting records of tax payer and due tax payable. In India legally, only practicing Chartered Accountants can conduct the tax audit. Chartered Accountant conducting the tax audit are called as Tax Auditors. The proposed research paper is about the technological developments taken place in tax audit in the recent period in India. The objective of the study is to give an overview of developments in tax audit in the period of digitalisation and technological developments. The paper will give useful guidelines to tax payer and tax auditor for facing the present challenges of tax audit. The proposed study is based on secondary data. This paper will provide valuable information to tax auditors, businessman and professional tax payers. [ABSTRACT FROM AUTHOR]

In 2019, the Federal Deposit Insurance Corporation (FDIC) reported that 7.1 million households in the United States (5.4%) were unbanked and lacked a checking or savings account). Using three leading household surveys, this paper documents how the interaction between bank access and poverty has evolved over time. We present a historical time series of unbanked rates, showing high‐unbanked rates for those in poverty even with increases in financial access over time. In the 1980s, 49.6% of households in poverty were unbanked while 22.8% were unbanked in 2019. Unbanked rates were even higher for Black and Hispanic households that were in poverty. In the 1980s, these groups had unbanked rates of 73.6% and 66.5% which declined to 38.4% and 31.8% in 2019, respectively. To explain differences in banking rates by race, we use binary Kitagawa‐Oaxaca‐Blinder decompositions. Socio‐demographic characteristics explain less than half the difference in unbanked rates for Blacks and around half for Hispanics. [ABSTRACT FROM AUTHOR]

This study aimed to investigate the awareness of cybercrime among online banking users in Nigeria and provide quantitative data on various aspects related to cybersecurity awareness. A comprehensive survey was conducted among 283 online banking users in Nigeria to gather data. The data were analyzed to identify trends and patterns in cybersecurity awareness among Nigerian online banking users. The study revealed that 82.0% of the respondents were aware of cybercrime, indicating a high level of awareness among Nigerian online banking users. Social media (37.5%) and friends (16.0%) were identified as the primary sources of knowledge about cybercrime. The majority of respondents employed multi-factor authentication methods, such as login + password + biometric, to secure their online banking accounts. However, there was room for improvement in password preferences, as some respondents still used simple passwords. The most used features of online banking were transferring money between accounts (42.4%), checking account balances (26.5%), and paying bills (11.0%). This study contributes new insights to the existing body of knowledge by providing a comprehensive analysis of cybersecurity awareness among Nigerian online banking users. It emphasizes the evolving landscape of cybercrime awareness, the influence of digital platforms in disseminating information, and the importance of targeted awareness campaigns and improved security measures. [ABSTRACT FROM AUTHOR]

The world financial crisis of the late 2000s was for some the dawn of a new era in which state currency monopolies would be replaced by privately-issued digital currencies following strict rules of supply growth. Rather than trust big government and big banks with our money, cryptocurrencies would allow us to "trust the code" and the "mathematical structure" of blockchain technologies. In Brazil, as elsewhere, this neoliberal techno-utopia has not arisen. Though their use as speculative assets has increased, cryptocurrencies have not become a popular means of payment. The use of electronic money, on the other hand, issued by novel corporate entities called payment institutions, is now commonplace. Unlike cryptocurrencies, digital banking and electronic money in Brazil rest on a solid legal and institutional framework designed to incorporate them into the payments system. Digital banks enjoy most of the privileges bestowed upon traditional banks, making it possible for customers to use digital accounts in the same manner as a traditional checking account. In short, digital banks have become privileged members of Brazil's state-led "pay community" and this is why they have flourished. Even in the digital era, money is a creature of the state. [ABSTRACT FROM AUTHOR]

Every day, consumers borrow using short‐term credit products. Relatively little is known about "Deposit Advance Products" (DAP), short‐term, small‐dollar loans offered to checking account customers. We examine (1) how DAP borrowing changes with repeat use and (2) how consumers use DAP in conjunction with other credit. By analyzing transaction‐level data on more than 100,000 checking accounts over an 18‐month period, we find that consumers' DAP borrowing evolves. With repeat borrowing, consumers take credit for a longer time, increasingly withdraw new loans within a week of repaying prior ones, and borrow more. Additionally, consumers with repeat DAP use are more likely to simultaneously borrow using overdraft. Together, this evidence suggests that DAP may provide inadequate credit for consumers. We discuss implications for the short‐term credit market. [ABSTRACT FROM AUTHOR]

Copyright of Sakarya University Journal of Law Faculty (SHD) is the property of Sakarya University Journal of Law Faculty (SHD) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Could introducing a tiny interest rate on positive balances of checking accounts affect investment decisions? We suggest, counterintuitively, that it might decrease allocations to checking accounts and increase riskless investments with higher returns. This violation of monotonicity is a potential outcome of a novel behavioral phenomenon that we formalize and investigate experimentally. It posits that even a small interest rate highlights or turns on the safe gains dimension, bumping up its decision weight while shrouding other considerations, such as liquidity. Consequently, choices may shift from the most liquid option, the checking account, to safe investments with superior returns. Our exploration of this phenomenon covers three different choice environments: investment decisions, social preferences, and choice under uncertainty. This paper was accepted by Yan Chen, behavioral economics and decision analysis. [ABSTRACT FROM AUTHOR]

The pier top displacement caused by temperature difference is an important index in the design. In order to fill the vacancy of applicable calculation formula for pier top temperature difference displacement in the current 2017 bridge code, the requirement of 0. 5 times displacement of temperature difference should be taken into account in the code to check pier top displacement. Based on the mechanical balance and geometric relationship, the pier top displacement calculation formulas in both linear and nonlinear temperature fields are deduced respectively through strict theoretical derivation. The equivalent linear temperature could be taken as 5 °C by displacement equivalence, and the equivalent linear temperature difference formula is used to check the general chart. The research results show that: (1) The calculation formula of pier top displacement of solid pier temperature difference derived theoretically can make up for the vacancy of calculation formula of 2017 bridge code; (2) Through the equivalent analysis of linear temperature field and nonlinear temperature field, the equivalent linear temperature difference is 5°C, which is consistent with the German Code; (3) For the pier with known temperature field, the calculation formula of nonlinear temperature field could be used, while for the pier without temperature field, the calculation formula of equivalent linear temperature field could be applied in design; (4) The check results of the solid pier general chart show that the displacement of pier top increases with the increase of pier height, and the horizontal displacement contributed by temperature difference could reach about 12% of the allowable bending angle. [ABSTRACT FROM AUTHOR]

This article presents new analytical results that fundamentally ensure the applicability of the state-dependent Riccati equation (SDRE) scheme, for the three-degree-of-freedom helicopter control system that is of benchmark importance. The analysis removes any online time-consuming applicability check that is in terms of the pointwise solvability of SDRE, which leverages a series of equivalence transformations and dimension reductions. This largely improves the computational performance since the checking routine accounts for the dominant burden, which is endorsed by complexity analysis and practical validations. The analysis also categorizes the entire state space, where the newly discovered inapplicable subspace is efficiently resolved using an alternative SDRE design. As for the second/other computational load (pointwise SDRE-solving), we novelly introduce a state-of-the-art solver, provide a MATLAB-compatible implementation, and demonstrate performance advantages in computing time and accuracy. Notably, the simulations reveal more potential advantages as compared to the recent literature, including the control effort efficiency and robustness to model uncertainty. Moreover, the generality of the proposed theoretical results includes parameter robustness of this aerospace application and various control systems within the SDRE design framework and beyond. [ABSTRACT FROM AUTHOR]

Hundreds of millions of accounts are sold on the Dark Web as a result of hacking. These stolen accounts can be used to maliciously log into the victim's application, which is also known as credential stuffing attacks. Recently, to resist these attacks, several compromised credential checking (C3) services have been deployed to provide users with APIs to check whether their accounts have been exposed. However, these C3 services provide the security at the cost of high latency and bandwidth. There is also the problem implicitly trusting the server to properly handle the hash prefixes containing passwords. To solve these problems, we present an efficient C3 protocol for account protection, which enables a client to check whether its account appears in a database storing the compromised credentials, without disclosing the queried account to the server. Compared to existing C3 services, the proposed C3 protocol has 10 ∼ 20 × and 17. 8 ∼ 20. 7 % improvement in computational time for both the client and server during the online phase, respectively, while maintaining the same computational time for server during the preprocessing phase. Meanwhile, the proposed C3 protocol improves the communication cost of client-to-server by 17 ∼ 33 × while maintaining the same communication cost of server-to-client. [Display omitted] • This paper proposes an efficient compromised credential checking protocol for account protection. • The proposed scheme can resist credential stuffing attacks. • The proposed scheme enables a client to check whether its account is compromised without disclosing the queried account. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Sociology / Sosyoloji Dergisi is the property of Istanbul Universitesi Edebiyat Fakultesi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The purpose of this paper is to measure the impact of financial inclusion on economic development. Design/methodology/approach: Study 1 used World Bank Data to develop financial inclusion percentages of ownership of checking accounts, savings accounts, debit cards and loans for 179 countries among the poorest 40% of the population, from 2011–2017. Regressions established the financial inclusion, gross savings and GDP per capita growth linkage. Study 2 created and validated scales to measure social empowerment, economic empowerment and economic development, among inhabitants of Bangladesh villages. Structural equation modeling measured the mediation by social empowerment and economic empowerment of the financial inclusion and economic development linkage. Findings: Total financial inclusion was significantly explained by gross savings, which was significantly explained by GDP per capita growth. Ownership of a checking account significantly increased gross savings, while ownership of a savings account significantly increased GDP per capita growth. Ownership of a checking account differentiated countries with the highest 5% of gross savings, while ownership of a debit card significantly differentiated countries with the GDP per capita growth. Social empowerment and economic empowerment significantly mediated the financial inclusion and economic development relationship. Originality/value: The study is unique in examining financial inclusion from a multi country, macroeconomic perspective combined with measurement of its theoretical underpinnings through a primary data-based sample extracted from respondents in Bangladesh, a lower middle-income country in Southeast Asia. [ABSTRACT FROM AUTHOR]

Basic elements of the law, such as statuses and regulations, are embodied in natural language, and strictly depend on linguistic expressions. Hence, analyzing legal contents is a challenging task, and the legal domain is increasingly looking for automatic-processing support. This paper focuses on a specific context in the legal domain, which has so far remained unexplored: automatic processing of garnishment documents. A garnishment is a legal procedure by which a creditor can collect what a debtor owes by requiring to confiscate a debtor's property (e.g., a checking account) that is hold by a third party, dubbed garnishee. Our proposal, motivated by a real-world use case, is a versatile natural-language-processing pipeline to support a garnishee in the processing of a large-scale flow of garnishment documents. In particular, we mainly focus on two tasks: (i) categorize received garnishment notices onto a predefined taxonomy of categories; (ii) perform an information-extraction phase, which consists in automatically identifying from the text various information, such as identity of involved actors, amounts, and dates. The main contribution of this work is to describe challenges, design, implementation, and performance of the core modules and methods behind our solution. Our proposal is a noteworthy example of how data-science techniques can be successfully applied to a novel yet challenging real-world context. [ABSTRACT FROM AUTHOR]

In this paper we propose adaptive clustering as a new method for reducing the computational efforts of distributed modelling. It consists of identifying similar-acting model elements during runtime, clustering them, running the model for just a few representatives per cluster, and mapping their results to the remaining model elements in the cluster. Key requirements for the application of adaptive clustering are the existence of (i) many model elements with (ii) comparable structural and functional properties and (iii) only weak interaction (e.g. hill slopes, subcatchments, or surface grid elements in hydrological and land surface models). The clustering of model elements must not only consider their time-invariant structural and functional properties but also their current state and forcing, as all these aspects influence their current functioning. Joining model elements into clusters is therefore a continuous task during model execution rather than a one-time exercise that can be done beforehand. Adaptive clustering takes this into account by continuously checking the clustering and re-clustering when necessary. We explain the steps of adaptive clustering and provide a proof of concept at the example of a distributed, conceptual hydrological model fit to the Attert basin in Luxembourg. The clustering is done based on normalised and binned transformations of model element states and fluxes. Analysing a 5-year time series of these transformed states and fluxes revealed that many model elements act very similarly, and the degree of similarity varies strongly with time, indicating the potential for adaptive clustering to save computation time. Compared to a standard, full-resolution model run used as a virtual reality "truth", adaptive clustering indeed reduced computation time by 75 %, while modelling quality, expressed as the Nash–Sutcliffe efficiency of subcatchment runoff, declined from 1 to 0.84. Based on this proof-of-concept application, we believe that adaptive clustering is a promising tool for reducing the computation time of distributed models. Being adaptive, it integrates and enhances existing methods of static grouping of model elements, such as lumping or grouped response units (GRUs). It is compatible with existing dynamical methods such as adaptive time stepping or adaptive gridding and, unlike the latter, does not require adjacency of the model elements to be joined. As a welcome side effect, adaptive clustering can be used for system analysis; in our case, analysing the space–time patterns of clustered model elements confirmed that the hydrological functioning of the Attert catchment is mainly controlled by the spatial patterns of geology and precipitation. [ABSTRACT FROM AUTHOR]

This research paper presents an in-depth analysis of diesel–electric power systems in offshore Platform Supply Vessels (PSVs). The main contribution is the use of real data obtained from a PSV to produce and validate computational models subsequently used to accurately calculate fuel consumption and emissions, with representative load demands, considering different configurations of non-hybrid and hybrid power systems with the addition of lithium-ion batteries to provide a reliable analysis. Power dispatch optimization had a significant impact, achieving fuel and CO 2 reductions of around 7%–12% in non-hybrid systems, depending on the generator loading limits. Hybridization and battery integration further enhanced reductions, with up to 10% improvements in fuel consumption and CO 2 emissions. Particulate matter (PM) emissions and running hours were substantially reduced, but NO x varied. Validity checks accounted for biases, and the study provided reliable assessments of trends. The differences between monthly averages and robust approaches were minimal. Overall, the strategies presented achieved reductions of up to 15% in fuel consumption and CO 2 emissions, 20% in NO x emissions, and 68% in PM emissions for the complete mission. • Analyzing Platform Supply Vessel's power system with real data and computation models. • Power dispatch optimization yields significant fuel consumption and CO 2 reductions. • Battery integration further improves fuel efficiency and CO 2 reductions. • Particulate matter emissions and running hours reduce considerably, but NO x varies. • Validity checks account for biases providing a reliable assessment of trends. [ABSTRACT FROM AUTHOR]

Nowadays, social media is considered as an essential tool for an organization to communicate with another user, customers and potential customers for gaining popularities, getting ideas and opinion from the users, or affecting another user. One of the problems on social media is the uses of the social bots, that used to make a human user believe the opinion generated from the social bots. These bots can use their ability to post in higher rates than human user to shift the topic that discussed in the time being. To resolve the problems on social bots, there are several ways to identify a bot from an account such as checking the date of account creation and interval on creating between posts with using machine learning.in this paper we will discuss what is the best machine learning algorithm to determine a social bot, and which feature that helps the algorithm the most. In our work, the data that will be used from Indonesia President Candidate's Supporter's Tweets from each side, Joko Widodo (@jokowi) as the first candidate and Prabowo Subianto (@prabowo) as the second candidate from a month. The algorithms that will be used on this paper are Support Vector Machine and Random Forest with cross-validation as a training method. We found that the year of account created has the highest contribution to bot detection. [ABSTRACT FROM AUTHOR]

The article discusses adverse consequences of the U.S. Banking Act of 1980. The Act does nothing to eliminate hidden substitution effects that diminish the ability of market rates and yields to accurately signal the cost of funds. The Act's provision for the payment of interest on checking accounts will engender structural pressure on short-term rates. Since major provisions of the Act became law in November, 1980, large spreads have developed between unregulated interest rates and rates such as those on checking and savings accounts subject to rate ceilings.

A recent survey (Rhoades, 1977b) of Structure-Conduct-Performance studies in banking lists twelve studies of the effect of concentration on checking-account prices. All twelve rely on proxies for price instead of actual price. Here we evaluate this practice by comparing the three most widely used proxies with the prices actually charged by a sample of 154 Texas banks. [ABSTRACT FROM AUTHOR]

This paper has developed and discussed a general model of the demand for money by household units. It resulted in demand functions for each short term asset that were functions of rates of return and transactions costs of the asset in question and its adjacent assets only. All other returns and costs are irrelevant in the determination of asset holdings. The model also integrated the existence of the two media of exchange into money demand theory. It is demonstrated that an important determinant of the fraction of money holdings held in demand deposits or currency is the fraction of transactions made using that form, the relative transactions costs using both forms, and their rates of return. Finally, commodity inventories have been integrated into a choice theoretic model of optimal behavior so as to consider this asset as a viable alternative form of short term holdings. It is demonstrated that the existence of commodities results in a reduction in the transactions demand for money at all interest rates and consumption levels. [ABSTRACT FROM AUTHOR]

This study identifies and analyzes some of the factors influencing the consumer's decision to use bank credit cards versus checking accounts. A model is developed to incorporate the costs of using different transactions vehicles into the consumer's decision process. The model is tested empirically with a cross section sample of consumers. [ABSTRACT FROM AUTHOR]

This article focuses on the existence of cross-subsidization in checking accounts in U.S. banks. The author presents a situation where the bank chooses not to assess a per-check charge and in order to break even, a flat monthly fee is determined which will cover the costs of processing checks and maintaining the account. According to the author, the coexistence of two types of checking accounts does not create problems for the banks, check fees in regular checking accounts were set to cover the check processing costs in special checking accounts.

The article discusses the general issue of bank charges for consumer transaction accounts. The legislative, judicial, and regulatory evaluation of bank consumer pricing is examined. A vector of fees like minimum balance, check-clearing policy, and not sufficient funds charges are used by banks to price checking accounts. Also, banks that are trying to be competitive may price a component service higher than marginal costs in order to segregate the financially responsible from the irresponsible of their customers.

The article discusses checks and their importance as a medium of exchange that is free of regulation, and, it seems, analysis. This article examines the price determinants and price impact in New York State of special banking services known under several names that include Checkmaster, Check-o-matic, or Autocheck. The article focuses on the cost reductions that result in an average price, the profitability of the service, and the insulated nature of the pricing component of checking services. Structure of the price, bank revenue and price, bank costs and profits, comparative prices, and competition are all considered.

The article addresses the democratization of money. The author equates the economic importance of the use of checks or deposit currency with the ability to physically distribute goods through railways. The author considers government intervention into the regulation of deposit currency, as it is beginning to replace the use of currency and coins, which are provided to the public free of charge. The author argues against the criticism that this is a socialization of the banking system by stating that this subsidy would take the place of the costs of generating paper currency and coins, and would strengthen the banking system by the increase in individual bank business.

The article discusses whether distributed ledger technology (DLT) addresses concerns of U.S. unbanked consumers about having a checking or savings accounts. The technology is expected not to significantly reduce the share of unbanked consumers. Also provided are the reasons why unbanked consumers forego banking services and a high-level summary of benefits of DLT.