Abstract: This research focuses on utilizing Artificial Neural Networks (ANNs) to predict Audit Risk accurately, a critical aspect of ensuring financial system integrity and preventing fraud. Our dataset, gathered from Kaggle, comprises 18 diverse features, including financial and historical parameters, offering a comprehensive view of audit-related factors. These features encompass 'Sector_score,' 'PARA_A,' 'SCORE_A,' 'PARA_B,' 'SCORE_B,' 'TOTAL,' 'numbers,' 'marks,' 'Money_Value,' 'District,' 'Loss,' 'Loss_SCORE,' 'History,' 'History_score,' 'score,' and 'Risk,' with a total of 774 samples. Our proposed neural network architecture, consisting of three (...) layers (1 input, 1 hidden, and 1 output), forms the core of this study. While it may seem simple, the power of ANNs lies not in complexity but in their ability to uncover intricate data patterns. The model underwent rigorous training and validation, resulting in remarkable outcomes—an accuracy of 100% and an average error rate of 0.000015. In addition to performance metrics, our research investigates feature importance, revealing the key contributors to Audit Risk prediction. Notably, 'Sector_score,' 'PARA_A,' 'SCORE_A,' 'PARA_B,' 'SCORE_B,' 'TOTAL,' 'numbers,' 'marks,' 'Money_Value,' 'District,' 'Loss,' 'Loss_SCORE,' 'History,' and 'History_score' emerged as the most influential factors, shedding light on the elements crucial for precise risk assessment. This study advances Audit Risk prediction models and highlights the potential of ANNs in strengthening financial system integrity and fraud prevention. The insights gained from our findings offer practical guidance for stakeholders in the audit and financial sectors. (shrink)

This paper critically analyzed Abraham Maslow's well-known hierarchy of needs theory (1943), identified its shortcomings, and examined previous studies in the literature on qualitative research methods. Moreover, it discussed the suitability of the theory to human needs and its scientific nature, considering the qualifications, dynamics, variability, and nature of human needs. Maslow proposed a rigid hierarchical framework, categorizing human needs from physiological to self-actualization. Over time, the theory faced criticism for disregarding scientific principles and overlooking the objective and subjective aspects (...) of human needs. Instead of rigorous scientific research, the theory heavily relied on Maslow's personal observations and clinical experiences. This paper posits that Maslow overlooked socio-cultural influences that shape motivation and emphasizes how social and economic contexts prioritize needs. Moreover, the lack of empirical evidence is identified as a weakness compromising the theory's validity. The article also, proposes an updated framework considering the objectivity and subjectivity of human needs, scientific research principles, technological connections, sustainability, socio-cultural influences, arbitrary human behavior and needs, personal preferences, and emotional factors. It advocates for acknowledging that needs circulate dynamically through interpersonal networks rather than being staged rigidly, thereby supporting theoretical evolution. Additionally, the paper identifies and offers potential solutions to eight fundamental issues associated with the theory. In this study, a literature review was conducted, and Maslow's hierarchy of needs was analyzed and its deficiencies were identified and eliminated. Igor Kospov's model was examined and explained to eliminate its flaws. Finally, instead of Maslow's hierarchy of needs, the article proposes a model or set of clustered needs that are compatible with human needs and scientific, dynamic, interactive, prioritized by humans, and influenced and influenced by culture, technological developments and the human environment. The model, or clustered set of needs, consists of several clusters. These clusters are interconnected and influence each other. In other words, the same person can take steps towards self-actualization and experience the indispensable feature of social belonging while he satisfies the physiological needs of drinking water and eating, because human needs can vary from person to person, from place to place, from time to time and from situation to situation, even within the same person. (shrink)

Health Level 7 (HL7) is an international standards development organisation in the domain of healthcare information technology. Initially the mission of HL7 was to enable data exchange via the creation of syntactic standards which supported point-to-point messaging. Currently HL7 sees its mission as one of creating standards for semantic interoperability in healthcare IT on the basis of its flagship “version 3” (v3). Unfortunately, v3 has been plagued by quality and consistency issues, and it has not been able to keep pace (...) with recent developments either in semantics and ontology or in computer science and engineering. HL7’s response has been to develop its “Services-Aware Interoperability Framework” (SAIF), which is intended to provide a foundation for work on all aspects of standardization in HL7 henceforth. We here summarise the major design principles that must be satisfied by a semantic interoperability framework – principles relating both to static semantics and to computational behaviour. We then assess the SAIF in light of these principles. We conclude that the SAIF is not in a position to support the needed reform of the HL7 v3 family of standards. (shrink)

This essay explores the creation and evolution of life and consciousness through the lens of a biological framework for understanding the universe. The theory posits that the patterns inherent in biological systems mirror the underlying mathematical principles of the cosmos. Thus, every pattern that manifests from the universe’s “parent-pattern” contains a fundamental biological-pattern inherent to its function, revealing the objective nature and purpose of that thing. Examples include the way ocean currents resemble a circulatory system and how socioeconomic phenomena mimic (...) cellular order. These correspondences suggest that life and consciousness are products of the universe’s biologically-patterned processes, and understanding these patterns is crucial for humanity's survival, especially as human society and environment becomes more complex—requiring a truer understanding of reality reality and how to organize themselves within it. The paper further argues that historical and philosophical concepts, such as Atman and Brahman in the Upanishads, Pnimiyut and Chitzoniyut in Kabbalah (Judaism), Batin and Zahir in Sufism (Islam), and many more align with this framework. The essay emphasizes that aligning human society with these biological patterns, as seen in biomimicry, is necessary for continued survival and harmony with the universe. The essay provides scientific studies and analogies supporting these ideas, illustrating how biological patterns are reflected across different domains of knowledge. (shrink)