Abstract: A learning management system (commonly
abbreviated as LMS) is a software application for the administration,
documentation, tracking, and reporting of training programs,
classroom and online events, e-learning programs, and training
content (Ellis 2009). (Hall 2003) defines an LMS as \"software that
automates the administration of training events. All Learning
Management Systems manage the log-in of registered users, manage
course catalogs, record data from learners, and provide reports to
management\". Evidence of the worldwide spread of e-learning in
recent years is easy to obtain. In April 2003, no fewer than 66,000
fully online courses and 1,200 complete online programs were listed
on the TeleCampus portal from TeleEducation (Paulsen 2003). In the
report \" The US market in the Self-paced eLearning Products and
Services:2010-2015 Forecast and Analysis\" The number of student
taken classes exclusively online will be nearly equal (1% less) to the
number taken classes exclusively in physical campuses. Number of
student taken online course will increase from 1.37 million in 2010 to
3.86 million in 2015 in USA. In another report by The Sloan
Consortium three-quarters of institutions report that the economic
downturn has increased demand for online courses and programs.
Abstract: This paper aims to (1) analyze the profiles of
transgressors (detected evaders); (2) examine reason(s) that triggered a
tax audit, causes of tax evasion, audit timeframe and tax penalty
charged; and (3) to assess if tax auditors followed the guidelines as
stated in the 'Tax Audit Framework' when conducting tax audits. In
2011, the Inland Revenue Board Malaysia (IRBM) had audited and
finalized 557 company cases. With official permission, data of all the
557 cases were obtained from the IRBM. Of these, a total of 421 cases
with complete information were analyzed. About 58.1% was small and
medium corporations and from the construction industry (32.8%). The
selection for tax audit was based on risk analysis (66.8%), information
from third party (11.1%), and firm with low profitability or fluctuating
profit pattern (7.8%). The three persistent causes of tax evasion by
firms were over claimed expenses (46.8%), fraudulent reporting of
income (38.5%) and overstating purchases (10.5%). These findings
are consistent with past literature. Results showed that tax auditors
took six to 18 months to close audit cases. More than half of tax
evaders were fined 45% on additional tax raised during audit for the
first offence. The study found tax auditors did follow the guidelines in
the 'Tax Audit Framework' in audit selection, settlement and penalty
imposition.
Abstract: To investigate the possible correlation between peer aggression and peer victimization, 148 sixth-graders were asked to respond to the Reduced Aggression and Victimization Scales (RAVS). RAVS measures the frequency of reporting aggressive behaviors or of being victimized during the previous week prior to the survey. The scales are composed of six items each. Each point represents one instance of aggression or victimization. Specifically, the Pearson Product-Moment Correlation Coefficient (PMCC) was used to determine the correlations between the scores of the sixthgraders in the two scales, both in individual items and total scores. Positive correlations were established and correlations were significant at the 0.01 levels.
Abstract: Human immunodeficiency virus infection and
acquired immunodeficiency syndrome is a global pandemic with
cases reporting from virtually every country and continues to be a
common infection in developing country like India.
Microalbuminuria is a manifestation of human immunodeficiency
virus associated nephropathy. Therefore, microalbuminuria may be
an early marker of human immunodeficiency virus associated
nephropathy, and screening for its presence may be beneficial. A
strikingly high prevalence of microalbuminuria among human
immunodeficiency virus infected patients has been described in
various studies. Risk factors for clinically significant proteinuria
include African - American race, higher human immunodeficiency
virus ribonucleic acid level and lower CD4 lymphocyte count. The
cardiovascular risk factors of increased systolic blood pressure and
increase fasting blood sugar level are strongly associated with
microalbuminuria in human immunodeficiency virus patient. These
results suggest that microalbuminuria may be a sign of current
endothelial dysfunction and micro-vascular disease and there is
substantial risk of future cardiovascular disease events. Positive
contributing factors include early kidney disease such as human
immunodeficiency virus associated nephropathy, a marker of end
organ damage related to co morbidities of diabetes or hypertension,
or more diffuse endothelial cells dysfunction. Nevertheless after
adjustment for non human immunodeficiency virus factors, human
immunodeficiency virus itself is a major risk factor. The presence of
human immunodeficiency virus infection is independent risk to
develop microalbuminuria in human immunodeficiency virus patient.
Cardiovascular risk factors appeared to be stronger predictors of
microalbuminuria than markers of human immunodeficiency virus
severity person with human immunodeficiency virus infection and
microalbuminuria therefore appear to potentially bear the burden of
two separate damage related to known vascular end organ damage
related to know vascular risk factors, and human immunodeficiency
virus specific processes such as the direct viral infection of kidney
cells.The higher prevalence of microalbuminuria among the human
immunodeficiency virus infected could be harbinger of future
increased risks of both kidney and cardiovascular disease. Further
study defining the prognostic significance of microalbuminuria
among human immunodeficiency virus infected persons will be
essential. Microalbuminuria seems to be a predictor of cardiovascular
disease in diabetic and non diabetic subjects, hence it can also be
used for early detection of micro vascular disease in human
immunodeficiency virus positive patients, thus can help to diagnose
the disease at the earliest.
Abstract: The Long-range Energy and Alternatives Planning (LEAP) energy planning system has been developed for South Africa, for the 2005 base year and a limited number of plausible future scenarios that may have significant implications (negative or positive) in terms of environmental impacts. The system quantifies the national energy demand for the domestic, commercial, transport, industry and agriculture sectors, the supply of electricity and liquid fuels, and the resulting emissions. The South African National Energy Research Institute (SANERI) identified the need to develop an environmental assessment tool, based on the LEAP energy planning system, to provide decision-makers and stakeholders with the necessary understanding of the environmental impacts associated with different energy scenarios. A comprehensive analysis of indicators that are used internationally and in South Africa was done and the available data was accessed to select a reasonable number of indicators that could be utilized in energy planning. A consultative process was followed to determine the needs of different stakeholders on the required indicators and also the most suitable form of reporting. This paper demonstrates the application of Energy Environmental Sustainability Indicators (EESIs) as part of the developed tool, which assists with the identification of the environmental consequences of energy generation and use scenarios and thereby promotes sustainability, since environmental considerations can then be integrated into the preparation and adoption of policies, plans, programs and projects. Recommendations are made to refine the tool further for South Africa.
Abstract: Increase in globalization of capital markets brings the
higher requirements on financial information provided for investors
who look for a highly comparable information. Paper deals with the
advantages and limitations of applying International Financial
Reporting Standards (IFRS) in the Czech Republic and Ukraine. As a
greatest limit for full adoption of IFRS shall be acknowledged the
strong connection of continental accounting to tax system and
enormous high administrative burden for IFRS appliers.
Abstract: Most often the contaminants are not taken seriously into consideration, and this behavior comes out directly from the lack of monitoring and professional reporting about pollution in the printing facilities in Serbia. The goal of planned and systematic ozone measurements in ambient air of the screen printing facilities in Novi Sad is to examine of its impact on the employees health, and to track trends in concentration. In this study, ozone concentrations were determined by using discontinuous and continuous method during the automatic and manual screen printing process. Obtained results indicates that the average concentrations of ozone measured during the automatic process were almost 3 to 28 times higher for discontinuous and 10 times higher for continuous method (1.028 ppm) compared to the values prescribed by OSHA. In the manual process, average concentrations of ozone were within prescribed values for discontinuous and almost 3 times higher for continuous method (0.299 ppm).
Abstract: In this paper, we consider a multi user multiple input
multiple output (MU-MIMO) based cooperative reporting system for
cognitive radio network. In the reporting network, the secondary
users forward the primary user data to the common fusion center
(FC). The FC is equipped with linear equalizers and an energy
detector to make the decision about the spectrum. The primary user
data are considered to be a digital video broadcasting - terrestrial
(DVB-T) signal. The sensing channel and the reporting channel are
assumed to be an additive white Gaussian noise and an independent
identically distributed Raleigh fading respectively. We analyzed the
detection probability of MU-MIMO system with linear equalizers and
arrived at the closed form expression for average detection
probability. Also the system performance is investigated under
various MIMO scenarios through Monte Carlo simulations.
Abstract: Object: Review recent publications of patient safety
culture to investigate the relationship between leadership behavior,
safety culture, and safety performance in the healthcare industry.
Method: This study is a cross-sectional study, 350 questionnaires were
mailed to hospital workers with 195 valid responses obtained, and a
55.7% valid response rate. Confirmatory factor analysis (CFA) was
carried out to test the factor structure and determine if the composite
reliability was significant with a factor loading of >0.5, resulting in an
acceptable model fit. Results: Through the analysis of One-way
ANOVA, the results showed that physicians significantly have more
negative patient safety culture perceptions and safety performance
perceptions than non- physicians. Conclusions: The path analysis
results show that leadership behavior affects safety culture and safety
performance in the health care industry. Safety performance was
affected and improved with contingency leadership and a positive
patient safety organization culture. The study suggests improving
safety performance by providing a well-managed system that
includes: consideration of leadership, hospital worker training
courses, and a solid safety reporting system.
Abstract: We identify clawback triggers from firms- proxy
statements (Form DEF 14A) and use the likelihood of restatements to
proxy for financial reporting quality. Based on a sample of 578 U.S.
firms that voluntarily adopt clawback provisions during 2003-2009,
when restatement-based triggers could be decomposed into two types:
fraud and unintentional error, and we do observe the evidence that
using fraud triggers is associated with high financial reporting quality.
The findings support that fraud triggers can enhance deterrent effect of
clawback provision by establishing a viable disincentive against fraud,
misconduct, and otherwise harmful acts. These results are robust to
controlling for the compensation components, to different sample
specifications and to a number of sensitivity.
Abstract: In this paper, the action research driven design of a
context relevant, developmental peer review of teaching model, its
implementation strategy and its impact at an Australian university is
presented. PRO-Teaching realizes an innovative process that
triangulates contemporaneous teaching quality data from a range of
stakeholders including students, discipline academics, learning and
teaching expert academics, and teacher reflection to create reliable
evidence of teaching quality. Data collected over multiple classroom
observations allows objective reporting on development differentials
in constructive alignment, peer, and student evaluations. Further
innovation is realized in the application of this highly structured
developmental process to provide summative evidence of sufficient
validity to support claims for professional advancement and learning
and teaching awards. Design decision points and contextual triggers
are described within the operating domain. Academics and
developers seeking to introduce structured peer review of teaching
into their organization will find this paper a useful reference.
Abstract: Maintenance costs incurred on building differs. The
difference can be as results of the types, functions, age, building
health index, size, form height, location and complexity of the
building. These are contributing to the difficulty in maintenance
development of deterministic maintenance cost model. This paper is
concerns with reporting the preliminary findings on the creation of
building maintenance cost distributions for universities in Malaysia.
This study is triggered by the need to provide guides on maintenance
costs distributions for decision making. For this purpose, a survey
questionnaire was conducted to investigate the distribution of
maintenance costs in the universities. Altogether, responses were
received from twenty universities comprising both private and
publicly owned. The research found that engineering services,
roofing and finishes were the elements contributing the larger
segment of the maintenance costs. Furthermore, the study indicates
the significance of maintenance cost distribution as decision making
tool towards maintenance management.
Abstract: Housing is a basic human right. The provision of new
house shall be free from any defects, even for the defects that people
do normally considered as 'cosmetic defects'. This paper studies
about the building defects of newly completed house of 72 unit of
double-storey terraced located in Bangi, Selangor. The building
survey implemented using protocol 1 (visual inspection). As for new
house, the survey work is very stringent in determining the defects
condition and priority. Survey and reporting procedure is carried out
based on CSP1 Matrix that involved scoring system, photographs and
plan tagging. The analysis is done using Statistical Package for Social
Sciences (SPSS). The finding reveals that there are 2119 defects
recorded in 72 terraced houses. The cumulative score obtained was
27644 while the overall rating is 13.05. These results indicate that the
construction quality of the newly terraced houses is low and not up to
an acceptable standard as the new house should be.
Abstract: Recently there has been a growing interest in the field
of bio-mimetic robots that resemble the behaviors of an insect or an
aquatic animal, among many others. One of various bio-mimetic robot
applications is to explore pipelines, spotting any troubled areas or
malfunctions and reporting its data. Moreover, the robot is able to
prepare for and react to any abnormal routes in the pipeline. Special
types of mobile robots are necessary for the pipeline monitoring tasks.
In order to move effectively along a pipeline, the robot-s movement
will resemble that of insects or crawling animals. When situated in
massive pipelines with complex routes, the robot places fixed sensors
in several important spots in order to complete its monitoring. This
monitoring task is to prevent a major system failure by preemptively
recognizing any minor or partial malfunctions. Areas uncovered by
fixed sensors are usually impossible to provide real-time observation
and examination, and thus are dependent on periodical offline
monitoring. This paper proposes a monitoring system that is able to
monitor the entire area of pipelines–with and without fixed
sensors–by using the bio-mimetic robot.
Abstract: There has been a growing interest in the field of
bio-mimetic robots that resemble the shape of an insect or an aquatic
animal, among many others. One bio-mimetic robot serves the
purpose of exploring pipelines, spotting any troubled areas or
malfunctions and reporting its data. Moreover, the robot is able to
prepare for and react to any abnormal routes in the pipeline. In order
to move effectively inside a pipeline, the robot-s movement will
resemble that of a lizard. When situated in massive pipelines with
complex routes, the robot places fixed sensors in several important
spots in order to complete its monitoring. This monitoring task is to
prevent a major system failure by preemptively recognizing any minor
or partial malfunctions. Areas uncovered by fixed sensors are usually
impossible to provide real-time observation and examination, and thus
are dependant on periodical offline monitoring. This paper provides
the Monitoring System that is able to monitor the entire area of
pipelines–with and without fixed sensors–by using the bio-mimetic
robot.
Abstract: Internal controls of accounting are an essential
business function for a growth-oriented organization, and include the
elements of risk assessment, information communications and even
employees' roles and responsibilities. Internal controls of accounting
systems are designed to protect a company from fraud, abuse and
inaccurate data recording and help organizations keep track of
essential financial activities. Internal controls of accounting provide a
streamlined solution for organizing all accounting procedures and
ensuring that the accounting cycle is completed consistently and
successfully. Implementing a formal Accounting Procedures Manual
for the organization allows the financial department to facilitate
several processes and maintain rigorous standards. Internal controls
also allow organizations to keep detailed records, manage and
organize important financial transactions and set a high standard for
the organization's financial management structure and protocols. A
well-implemented system also reduces the risk of accounting errors
and abuse. A well-implemented controls system allows a company's
financial managers to regulate and streamline all functions of the
accounting department. Internal controls of accounting can be set up
for every area to track deposits, monitor check handling, keep track
of creditor accounts, and even assess budgets and financial statements
on an ongoing basis. Setting up an effective accounting system to
monitor accounting reports, analyze records and protect sensitive
financial information also can help a company set clear goals and
make accurate projections. Creating efficient accounting processes
allows an organization to set specific policies and protocols on
accounting procedures, and reach its financial objectives on a regular
basis. Internal accounting controls can help keep track of such areas
as cash-receipt recording, payroll management, appropriate recording
of grants and gifts, cash disbursements by authorized personnel, and
the recording of assets. These systems also can take into account any
government regulations and requirements for financial reporting.
Abstract: Fisheries management all around the world is
hampered by the lack, or poor quality, of critical data on fish
resources and fishing operations. The main reasons for the chronic
inability to collect good quality data during fishing operations is the
culture of secrecy common among fishers and the lack of modern
data gathering technology onboard most fishing vessels. In response,
OLRAC-SPS, a South African company, developed fisheries datalogging
software (eLog in short) and named it Olrac. The Olrac eLog
solution is capable of collecting, analysing, plotting, mapping,
reporting, tracing and transmitting all data related to fishing
operations. Olrac can be used by skippers, fleet/company managers,
offshore mariculture farmers, scientists, observers, compliance
inspectors and fisheries management authorities. The authors believe
that using eLog onboard fishing vessels has the potential to
revolutionise the entire process of data collection and reporting
during fishing operations and, if properly deployed and utilised,
could transform the entire commercial fleet to a provider of good
quality data and forever change the way fish resources are managed.
In addition it will make it possible to trace catches back to the actual
individual fishing operation, to improve fishing efficiency and to
dramatically improve control of fishing operations and enforcement
of fishing regulations.
Abstract: Compliance requires an effective communication
within an enterprise as well as towards a company-s external
environment. This requirement commences with the
implementation of compliance within large scale compliance
projects and still persists in the compliance reporting within
standard operations. On the one hand the understanding of
compliance necessities within the organization is promoted.
On the other hand reduction of asymmetric information with
compliance stakeholders is achieved. To reach this goal, a
central reporting must provide a consolidated view of different
compliance efforts- statuses. A concept which could be
adapted for this purpose is the balanced scorecard by Kaplan /
Norton. This concept has not been analyzed in detail
concerning its adequacy for a holistic compliance reporting
starting in compliance projects until later usage in regularly
compliance operations.
At first, this paper evaluates if a holistic compliance
reporting can be designed by using the balanced scorecard
concept. The current status of compliance reporting clearly
shows that scorecards are generally accepted as a compliance
reporting tool and are already used for corporate governance
reporting. Additional specialized compliance IT - solutions
exist in the market. After the scorecard-s adequacy is
thoroughly examined and proofed, an example strategy map as
the basis to derive a compliance balanced scorecard is defined.
This definition answers the question on proceeding in
designing a compliance reporting tool.
Abstract: Functional gastrointestinal disorders (FGID) affect millions of people spread all age regardless of race and sex. Emotional stress and obesity have been associated with increased reporting of gastrointestinal (GI) symptoms, but the relationship between FGID and risk factors (emotional stress or obesity) is unclear. Our aim was to assess the changes of the mechanical characteristics on the gastrointestinal tracts of the mentally fatigued obese and normal rat models. Finally, using the physical characteristics with micro-indentation test, we made a close investigation into the relation between FGID and risk factors quantitatively.
Abstract: The purpose of this paper is to provide an overview on methodological aspects of the information technology outsourcing (ITO) surveys, in an attempt to improve the data quality and reporting in survey research. It is based on a review of thirty articles on ITO surveys and focuses on two commonly explored dimensions of ITO, namely what are outsourced and why should there be ITO. This study highlights weaknesses in ITO surveys including lack of a clear definition of population, lack of information regarding the sampling method used, not citing the response rate, no information pertaining to pilot testing of survey instrument and absence of information on internal validity in the use or reporting of surveys. This study represents an attempt with a limited scope to point to shortfalls in the use survey methodology in ITO, and thus raise awareness among researchers in enhancing the reliability of survey findings.