Abstract: The paper is focused on the application of the security
audit method on the selected objects of the critical infrastructure. The
emphasis is put on security audit method to find gaps in the critical
infrastructure security. The theoretical part describes objects of the
critical infrastructure. The practical part describes using of the
security audit method. The main emphasis was put on the protection
of the critical infrastructure in the Czech Republic.
Abstract: Effective internal control system in the bursary unit of
tertiary educational institutions is geared toward achieving quality
teaching, learning and research environment and as well assist the
management of the institutions, particularly when decisions are to be
made. While internal control system exists in all institutions, the
outlined objectives above are far from being achieved. The paper
therefore assesses the effectiveness of internal control system in
tertiary educational institutions in Nasarawa State, Nigeria with
specific focus on the Nasarawa State Polytechnic, Lafia. The study is
survey, hence a simple closed ended questionnaire was developed
and administered to a sample of twenty seven (27) member staff from
the Bursary and the Internal audit unit of the Nasarawa State
Polytechnic, Lafia so as to obtain data for analysis purposes and to
test the study hypothesis. Responses from the questionnaire were
analysed using a simple percentage and chi square. Findings shows
that the right people are not assigned to the right job in the
department, budget, and management accounting were never used in
the institution’s operations and checking of subordinate by their
superior officers is not regular. This renders the current internal
control structure of the Polytechnic as ineffective and weak. The
paper therefore recommends that: transparency should be seen as
significant, as the institution work toward meeting its objectives, it
therefore means that the right staff be assigned the right job and
regular checking of the subordinates by their superiors be ensued.
Abstract: A retrospective study conducted at Christian Medical
College (CMC) Teaching Hospital, Vellore, India on 14th August
2014 to assess the accuracy of clinically estimated foetal weight upon
labour admission. Estimating foetal weight is a crucial factor in
assessing maternal and foetal complications during and after labour.
Medical notes of ninety-eight postnatal women who fulfilled the
inclusion criteria were studied to evaluate the correlation between
their recorded Estimated Foetal Weight (EFW) on admission and
actual birth weight (ABW) of the newborn after delivery. Data
concerning maternal and foetal demographics was also noted.
Accuracy was determined by absolute percentage error and
proportion of estimates within 10% of ABW. Actual birth weights
ranged from 950-4080g. A strong positive correlation between EFW
and ABW (r=0.904) was noted. Term deliveries (≥40 weeks) in the
normal weight range (2500-4000g) had a 59.5% estimation accuracy
(n=74) compared to pre-term (4000g) were underestimated by 25% (n=3) and low birthweight
(LBW) babies were overestimated by 12.7% (n=9). Registrars who
estimated foetal weight were accurate in babies within normal weight
ranges. However, there needs to be an improvement in predicting
weight of macrosomic and LBW foetuses. We have suggested the use
of an amended version of the Johnson’s formula for the Indian
population for improvement and a need to re-audit once
implemented.
Abstract: Introduction: The process to build a better safety
culture, methods of error analysis, and preventive measures, starts
with an understanding of the effects when human factors engineering
refer to remote microscopic diagnosis in surgery and specially in
organ transplantation for the remote evaluation of the grafts. It has
been estimated that even in well-organized transplant systems an
average of 8% to 14% of the grafts (G) that arrive at the recipient
hospitals may be considered as diseased, injured, damaged or
improper for transplantation. Digital microscopy adds information on
a microscopic level about the grafts in Organ Transplant (OT), and
may lead to a change in their management. Such a method will
reduce the possibility that a diseased G, will arrive at the recipient
hospital for implantation. Aim: Ergonomics of Digital Microscopy
(DM) based on virtual slides, on Telemedicine Systems (TS) for
Tele-Pathological (TPE) evaluation of the grafts (G) in organ
transplantation (OT). Material and Methods: By experimental
simulation, the ergonomics of DM for microscopic TPE of Renal
Graft (RG), Liver Graft (LG) and Pancreatic Graft (PG) tissues is
analyzed. In fact, this corresponded to the ergonomics of digital
microscopy for TPE in OT by applying Virtual Slide (VS) system for
graft tissue image capture, for remote diagnoses of possible
microscopic inflammatory and/or neoplastic lesions. Experimentation
included: a. Development of an OTE-TS similar Experimental
Telemedicine System (Exp.-TS), b. Simulation of the integration of
TS with the VS based microscopic TPE of RG, LG and PG applying
DM. Simulation of the DM based TPE was performed by 2
specialists on a total of 238 human Renal Graft (RG), 172 Liver Graft
(LG) and 108 Pancreatic Graft (PG) tissues digital microscopic
images for inflammatory and neoplastic lesions on four electronic
spaces of the four used TS. Results: Statistical analysis of specialist‘s
answers about the ability to diagnose accurately the diseased RG, LG
and PG tissues on the electronic space among four TS (A,B,C,D)
showed that DM on TS for TPE in OT is elaborated perfectly on the
ES of a Desktop, followed by the ES of the applied Exp.-TS. Tablet
and Mobile-Phone ES seem significantly risky for the application of
DM in OT (p
Abstract: In most existing buildings in hot climate, cooling
loads lead to high primary energy consumption and consequently
high CO2 emissions. These can be substantially decreased with
integrated renewable energy systems. Kuwait is characterized by its
dry hot long summer and short warm winter. Kuwait receives annual
total radiation more than 5280 MJ/m2 with approximately 3347 h of
sunshine. Solar energy systems consist of PV modules and parabolic
trough collectors are considered to satisfy electricity consumption,
domestic water heating, and cooling loads of an existing building.
This paper presents the results of an extensive program of energy
conservation and energy generation using integrated photovoltaic
(PV) modules and Parabolic Trough Collectors (PTC). The program
conducted on an existing institutional building intending to convert it
into a Net-Zero Energy Building (NZEB) or near net Zero Energy
Building (nNZEB). The program consists of two phases; the first
phase is concerned with energy auditing and energy conservation
measures at minimum cost and the second phase considers the
installation of photovoltaic modules and parabolic trough collectors.
The 2-storey building under consideration is the Applied Sciences
Department at the College of Technological Studies, Kuwait. Single
effect lithium bromide water absorption chillers are implemented to
provide air conditioning load to the building. A numerical model is
developed to evaluate the performance of parabolic trough collectors
in Kuwait climate. Transient simulation program (TRNSYS) is
adapted to simulate the performance of different solar system
components. In addition, a numerical model is developed to assess
the environmental impacts of building integrated renewable energy
systems. Results indicate that efficient energy conservation can play
an important role in converting the existing buildings into NZEBs as
it saves a significant portion of annual energy consumption of the
building. The first phase results in an energy conservation of about
28% of the building consumption. In the second phase, the integrated
PV completely covers the lighting and equipment loads of the
building. On the other hand, parabolic trough collectors of optimum
area of 765 m2 can satisfy a significant portion of the cooling load,
i.e about73% of the total building cooling load. The annual avoided
CO2 emission is evaluated at the optimum conditions to assess the
environmental impacts of renewable energy systems. The total annual
avoided CO2 emission is about 680 metric ton/year which confirms
the environmental impacts of these systems in Kuwait.
Abstract: Despite the financial crisis and ongoing need for cost
cutting, companies all around the world heavily invest in Information
Systems (IS) and underlying Information Technology (IT).
Proliferation of governance of enterprise IT helps companies manage,
or rather, governs IS as a primary business function with executive
management involved in making decision about IS and IT. The
business value of IT is raising with the involvement of the executive
management in IT decision making process and quality IT
governance mechanisms in place. In this paper the practice of
governing the enterprise IT will be investigated on a sample of the
largest 100 Croatian companies. Research questions posed here will
reveal if there are some formal IT governance mechanisms, are there
any differences in perceived role of IS and IT between CIOs (Chief
Information Officers) and CEOs (Chief Executive Officers) of the
sampled companies and what are the mechanisms to govern massive
investment in enterprise IT.
Abstract: This paper presents a state-of-the-art survey of the
operations research models developed for internal audit planning.
Two alternative approaches have been followed in the literature for
audit planning: (1) identifying the optimal audit frequency; and (2)
determining the optimal audit resource allocation. The first approach
identifies the elapsed time between two successive audits, which can
be presented as the optimal number of audits in a given planning
horizon, or the optimal number of transactions after which an audit
should be performed. It also includes the optimal audit schedule. The
second approach determines the optimal allocation of audit frequency
among all auditable units in the firm. In our review, we discuss both
the deterministic and probabilistic models developed for audit
planning. In addition, game theory models are reviewed to find the
optimal auditing strategy based on the interactions between the
auditors and the clients.
Abstract: Background in music analysis: Traditionally, when we
think about a composer’s sketches, the chances are that we are
thinking in terms of the working out of detail, rather than the
evolution of an overall concept. Since music is a “time art,” it follows
that questions of a form cannot be entirely detached from
considerations of time. One could say that composers tend to regard
time either as a place gradually and partially intuitively filled, or they
can look for a specific strategy to occupy it. It seems that the one
thing that sheds light on Stockhausen’s compositional thinking is his
frequent use of “form schemas,” that is often a single-page
representation of the entire structure of a piece.
Background in music technology: Sonic Visualiser is a program
used to study a musical recording. It is an open source application for
viewing, analyzing, and annotating music audio files. It contains a
number of visualisation tools, which are designed with useful default
parameters for musical analysis. Additionally, the Vamp plugin
format of SV supports to provide analysis such as for example
structural segmentation.
Aims: The aim of paper is to show how SV may be used to obtain
a better understanding of the specific musical work, and how the
compositional strategy does impact on musical structures and musical
surfaces. It is known that “traditional” music analytic methods don’t
allow indicating interrelationships between musical surface (which is
perceived) and underlying musical/acoustical structure.
Main Contribution: Stockhausen had dealt with the most diverse
musical problems by the most varied methods. A characteristic which
he had never ceased to be placed at the center of his thought and
works, it was the quest for a new balance founded upon an acute
connection between speculation and intuition. In the case with
Mikrophonie I (1964) for tam-tam and 6 players Stockhausen makes
a distinction between the “connection scheme,” which indicates the
ground rules underlying all versions, and the form scheme, which is
associated with a particular version. The preface to the published
score includes both the connection scheme, and a single instance of a
“form scheme,” which is what one can hear on the CD recording. In
the current study, the insight into the compositional strategy chosen
by Stockhausen was been compared with auditory image, that is, with
the perceived musical surface. Stockhausen’s musical work is
analyzed both in terms of melodic/voice and timbre evolution.
Implications: The current study shows how musical structures
have determined of musical surface. The general assumption is this,
that while listening to music we can extract basic kinds of musical
information from musical surfaces. It is shown that interactive
strategies of musical structure analysis can offer a very fruitful way
of looking directly into certain structural features of music.
Abstract: Auditory hallucinations among the most invalidating
and distressing experiences reported by patients diagnosed with
schizophrenia, leading to feelings of powerlessness and helplessness
towards their illness. In more severe cases, these auditory
hallucinations can take the form of commanding voices, which are
often related to high suicidality rates in these patients. Several
authors propose that the meanings attributed to the hallucinatory
experience, rather than characteristics like form and content, can be
determinant in patients’ reactions to hallucinatory activity,
particularly in the case of voice-hearing experiences. In this study, 48
patients diagnosed with paranoid schizophrenia presenting auditory
hallucinations were studied. Multiple regression analyses were
computed to study the influence of several developmental aspects,
such as family and social dynamics, bullying, depression, and sociocognitive
variables on the auditory hallucinations, on patients’
attributions and relationships with their voices, and on the resulting
invalidation of hallucinatory experience. Overall, results showed how
relationships with voices can mirror several aspects of interpersonal
relationship with others, and how self-schemas, depression and actual
social relationships help shaping the voice-hearing experience. Early
experiences of victimization and submission help predict the
attributions of omnipotence of the voices, and increased hostility
from parents seems to increase the malevolence of the voices,
suggesting that socio-cognitive factors can significantly contribute to
the etiology and maintenance of auditory hallucinations. The
understanding of the characteristics of auditory hallucinations and the
relationships patients established with their voices can allow the
development of more promising therapeutic interventions that can be
more effective in decreasing invalidation caused by this devastating
mental illness.
Abstract: The objective of the article was to identify the impacts of gamification on customers' behaviour. The most important applications of games in marketing and mechanisms of gamification are presented in the article. A detailed analysis of the influence of gamification on customers using two brands, Foursquare and Nike, was also presented. Research studies using auditory survey methods were carried out among 176 young respondents, who are potential targets of gamification. The studies confirmed a huge participation of young people in customer loyalty programs with relatively low participation in other gamificationbased marketing activities. The research findings clearly indicate that gamification mechanisms are the most attractive.
Abstract: Electroencephalogram (EEG) is a noninvasive
technique that registers signals originating from the firing of neurons
in the brain. The Emotiv EEG Neuroheadset is a consumer product
comprised of 14 EEG channels and was used to record the reactions
of the neurons within the brain to two forms of stimuli in 10
participants. These stimuli consisted of auditory and visual formats
that provided directions of ‘right’ or ‘left.’ Participants were
instructed to raise their right or left arm in accordance with the
instruction given. A scenario in OpenViBE was generated to both
stimulate the participants while recording their data. In OpenViBE,
the Graz Motor BCI Stimulator algorithm was configured to govern
the duration and number of visual stimuli. Utilizing EEGLAB under
the cross platform MATLAB®, the electrodes most stimulated during
the study were defined. Data outputs from EEGLAB were analyzed
using IBM SPSS Statistics® Version 20. This aided in determining
the electrodes to use in the development of a brain-machine interface
(BMI) using real-time EEG signals from the Emotiv EEG
Neuroheadset. Signal processing and feature extraction were
accomplished via the Simulink® signal processing toolbox. An
Arduino™ Duemilanove microcontroller was used to link the Emotiv
EEG Neuroheadset and the right and left Mecha TE™ Hands.
Abstract: Internet financial reporting and corporate governance
issues are in the focus of academic and professional studies due to
their attributed importance by stakeholders of corporations. Major
aim of this study is to reveal the relationship between internet
financial reporting which is held as dependent variable and some
indicators of corporate governance such as the ratio of managerial
ownership, blockholder ownership, number of independent members
in the board of directors, frequency of meetings by audit committee
and education level of audit committee members which are held as
independent variables. Main purpose is to reveal the effect of
corporate governance on the voluntary efforts of Internet Financial
reporting. The scope of the research is limited to the Turkish
Corporations listed in Borsa Istanbul (Istanbul Stock Exchange) and
findings which are generated by means of SPSS software are revealed
in results section and interpreted in conclusions.
Abstract: The aim of this study is to analyze the role and
effectiveness of internal mechanism (audit committee) of corporate
governance on credit institutions performance in Croatia. Based on
research objective, sample of 78 credit institutions listed on Zagreb
Stock Exchange, from 2007 to 2012, has been collected and
efficiency index of audit committee (EIAC) has been created. Based
on the sample and created EIAC, conclusions are as follows: audit
committees of credit institutions have medium efficiency, based on
EIAC measurement; there is a significant difference in audit
committee effectiveness, in observed period; there is no positive
relationship between audit committee effectiveness and credit
institution performance; there is a significant difference between
level of audit committee effectiveness and audit firm type. Future
research should contain increased number of elements in EIAC
creation and increased sample, for all obligators who need to
establish audit committee.
Abstract: Many issues about the relationship between auditors in
auditing practices with its stakeholders often heard. It appears in
perspectives of bringing out the variety of phenomena affecting from
the audit practice of greed and not appreciating from the
independency of the audit profession and professional code of ethics.
It becomes a logical consequence in practicing of capitalism in
accounting. The main purpose of this article would like to uncover
the existing auditing practices in Indonesia, especially in Java that
associated with a strong influence of Javanese culture with reluctant
/”shy", politely, "legowo (gratefully accepted)", "ngemong"
(friendly), "not mentholo" (lenient), "tepo seliro" (tolerance),
"ngajeni" (respectful), "acquiescent" and also reveals its relationships
with Non Javanese culture in facing the conflict of interest in
practical of auditing world. The method used by interpretive
approach that emphasizes the role of language, interpret and
understand and see social reality as something other than a label,
name or concept. Global practices in auditing of each country have
particular cultures that affect the standard set by those regulatory
standards results the adaptation of IAS. The majority of parties in
Indonesia is dominated by Javanese racial regulators, so Java culture
is embedded in every audit practices and those conditions in Java
leads auditors in having similar behaviour, sometimes interfere with
standard Java code of conduct must be executed by an auditor.
Auditors who live in Java have the characters of Javanese culture that
is hard to avoid in the audit practice. However, practically, the
auditors still are relevant in their profession.
Abstract: Many of the ever-growing elderly population require
exercise, such as running, for health management. One important
element of a runner’s training is the choice of shoes for exercise; shoes
are important because they provide the interface between the feet and
road. When we purchase shoes, we may instinctively choose a pair
after trying on many different pairs of shoes. Selecting the shoes
instinctively may work, but it does not guarantee a suitable fit for
running activities. Therefore, if we could select suitable shoes for each
runner from the viewpoint of brain activities, it would be helpful for
validating shoe selection. In this paper, we describe how brain
activities show different characteristics during particular task,
corresponding to different properties of shoes. Using five subjects, we
performed a verification experiment, applying weight, softness, and
flexibility as shoe properties. In order to affect the shoe property’s
differences to the brain, subjects run for 10 min. Before and after
running, subjects conducted a paced auditory serial addition task
(PASAT) as the particular task; and the subjects’ brain activities
during the PASAT are evaluated based on oxyhemoglobin and
deoxyhemoglobin relative concentration changes, measured by
near-infrared spectroscopy (NIRS). When the brain works actively,
oxihemoglobin and deoxyhemoglobin concentration drastically
changes; therefore, we calculate the maximum values of concentration
changes. In order to normalize relative concentration changes after
running, the maximum value are divided by before running maximum
value as evaluation parameters. The classification of the groups of
shoes is expressed on a self-organizing map (SOM). As a result,
deoxyhemoglobin can make clusters for two of the three types of
shoes.
Abstract: The purpose of this paper is to identify the main
challenges faced by companies in the timber construction sector and
to provide improvement opportunities that can be implemented on a
short-, medium- and long-term basis. To identify the challenges and
propose actions for each company a literature review and a multiple
case research were conducted using the Quick Scan Audit
Methodology. Finally, the findings and outcomes are compared with
each other to support companies in the timer construction sector
when implementing and restructuring their day-to-day activities.
Abstract: In this study, we will touch upon the legal arrangements issued in Turkey for prevention of condensation and for ensuring pluralism in the media. We will mention the legal arrangements concerning the regulatory and supervisory authority, namely the Radio and Television Supreme Council, for the visual and auditory media. In this context; the legal arrangements, which have been introduced by the Law No 6112 on the Establishment of Radio and Television Enterprises and Their Media Services in relation to the media ownership, will be reviewed through comparison with the Article 29 of the repealed Law No 3984.
Abstract: This article presents a monitoring indicators system
that predicts whether a local government in Taiwan is heading for
fiscal distress and identifies a suitable fiscal policy that would allow
the local government to achieve fiscal balance in the long run. This
system is relevant to stockholders’ interest, simple for national audit
bodies to use, and provides an early warning of fiscal distress that
allows preventative action to be taken.
Abstract: The paper gives the evidence of quality of accounting information of Czech private companies. In general the private companies in the Czech Republic do not see the benefits of providing accounting information of high quality. Based on the research of financial statements of entrepreneurs and companies in Zlin region it was confirmed that the quality of accounting information differs among the private entities and that the major impact on the accounting information quality has the fact if the financial statements are audited as well as the size of the entity. Also the foreign shareholders and lenders have some impact on the accounting information quality.
Abstract: Membrane distillation is an emerging technology which has been used to produce freshwater and purify different types of aqueous mixtures. Qatar is an arid country where almost 100% of its freshwater demand is supplied through the energy-intensive thermal desalination process. The country’s need for water has reached an all-time high which stipulates finding an alternative way to augment freshwater without adding any drastic affect to the environment. The objective of this paper was to investigate the potential of using the industrial low grade waste heat to produce freshwater using membrane distillation. The main part of this work was conducting a heat audit on selected Qatari chemical industries to estimate the amounts of freshwater produced if such industrial waste heat were to be recovered. By the end of this work, the main objective was met and the heat audit conducted on the Qatari chemical industries enabled us to estimate both the amounts of waste heat which can be potentially recovered in addition to the amounts of freshwater which can be produced if such waste heat were to be recovered.
By the end, the heat audit showed that around 605 Mega Watts of waste heat can be recovered from the studied Qatari chemical industries which resulted in a total daily production of 5078.7 cubic meter of freshwater.
This water can be used in a wide variety of applications such as human consumption or industry. The amount of produced freshwater may look small when compared to that produced through thermal desalination plants; however, one must bear in mind that this water comes from waste and can be used to supply water for small cities or remote areas which are not connected to the water grid. The idea of producing freshwater from the two widely-available wastes (thermal rejected brine and waste heat) seems promising as less environmental and economic impacts will be associated with freshwater production which may in the near future augment the conventional way of producing freshwater currently being thermal desalination. This work has shown that low grade waste heat in the chemical industries in Qatar and perhaps the rest of the world can contribute to additional production of freshwater using membrane distillation without significantly adding to the environmental impact.