Ortelius Map of Africa

The “Presbiteri Iohannis Sive, Abissinorvm Imperii Descriptio,” or “Map of the Kingdom of Prester John,” is a work by Abraham Ortelius, a cartographer, cosmographer, and publisher who was born and died in Antwerp, Belgium. This map was published in the Theatrum Orbis Terrarum, or Theater of the World, “the first uniformly sized and systematically collected set of maps by different mapmakers which is acknowledged as the first atlas,” published c. 1570 and edited into a number of languages posthumously through 1612. The atlas contained 70 maps engraved by Frans Hogenberg on 53 folio sheets. [excerpt

Using Benford\u27s Law to Detect Fraud in the Insurance Industry

Benford\u27s Law is the mathematical phenomena that states that the first digits or left most digits in a list of numbers will occur with an expected logarithmic frequency. While this method has been used in industries such as oil and gas and manufacturing to identify fraudulent activity, it has not been applied to the health insurance industry. Since health insurance companies process a large number of claims each year and these claims are susceptible to fraud, the use of this method in this industry is appropriate. This paper examines the application of Benford\u27s Law to four health insurance companies located in the Midwest. For each company, analysis was performed on the first digit distribution, the first two-digit distribution, and providers with high volumes of claims. The results show that the populations are similar to the frequencies predicted by Benford\u27s Law. The findings also suggested possible fraudulent activity by specific providers, however, the companies determined that these results occurred due to abnormal billing practices and were not fraudulent. The insurance companies that participated in this study will continue to use this method to further detect fraudulent claims

Investigation of a high speed data handling system for use with multispectral aircraft scanners

A buffer memory data handling technique for use with multispectral aircraft scanners is presented which allows digital data generated at high data rates to be recorded on magnetic tape. A digital memory is used to temporarily store the data for subsequent recording at slower rates during the passive time of the scan line, thereby increasing the maximum data rate recording capability over real-time recording. Three possible implementations are described and the maximum data rate capability is defined in terms of the speed capability of the key hardware components. The maximum data rates can be used to define the maximum ground resolution achievable by a multispectral aircraft scanner using conventional data handling techniques

Going-Concern Opinions: Broadening the Expectations Gap

A rash of high-profile bankruptcies has led to a search for answers. Many hold auditors responsible for not detecting the potential for bankruptcy during the most recent audit. The Weiss Report, a study of several dozen bankrupt companies submitted to the U.S. Senate during its deliberations on the Sarbanes-Oxley Act, found a broad and massive failure on the part of auditors to raise yellow flags that indicate potential bankruptcy. The authors examined Weiss\u27 methodology and found that, applied to a broader group of companies, Weiss\u27 criteria would have incorrectly predicted bankruptcy for nearly half of the non-bankrupt companies studied. This failure to accurately predict undermines the credibility of the subsequently enacted legislation

The role of the microprocessor in onboard image processing for the information adaptive system

The preliminary design of the Information Adaptive System is presented. The role of the microprocessor in the implementation of the individual processing elements is discussed. Particular emphasis is placed on multispectral image data processing

Hybrid routing technique for a fault-tolerant, integrated information network

The evolutionary growth of the space station and the diverse activities onboard are expected to require a hierarchy of integrated, local area networks capable of supporting data, voice, and video communications. In addition, fault-tolerant network operation is necessary to protect communications between critical systems attached to the net and to relieve the valuable human resources onboard the space station of time-critical data system repair tasks. A key issue for the design of the fault-tolerant, integrated network is the development of a robust routing algorithm which dynamically selects the optimum communication paths through the net. A routing technique is described that adapts to topological changes in the network to support fault-tolerant operation and system evolvability

Optical and holographic storage properties of F3, Cu, and Mg-doped lithium niobate

Several samples of iron, copper, and magnesium doped lithium niobate were tested to determine their storage properties which would be applicable to an optical data storage system and an integrated optics data preprocessor which makes use of holographic storage techniques. The parameters of interest were the diffraction efficiency, write power, write time, erase time, erase energy, and write sensitivity. Results of these parameters are presented. It was found that iron doped lithium niobate samples yielded the best results in all parameters except for a few percent higher diffraction efficiency in copper doped samples. The magnesium doped samples were extremely insensitive and are not recommended for use in holographic optical data storage and processing systems

Internal Auditor Participation in Systems Development Projects

There are differing viewpoints in the internal auditing literature regarding the role of internal audit in systems development projects. One argument is that internal audit should act as consultants for such projects. A counter argument is that if internal auditors act as consultants this could impair in dependence. This study surveyed chief audit executives to determine their perceptions of the role of internal audit in systems development projects as well as the actual involvement of their departments in such projects. The findings show that chief audit executives place more importance on internal audit acting as consultants and less importance on independence in these projects. The results also suggest that internal audit has limited involvement in the different phases of the Systems Development Life Cycle of these projects