Abstract: Paced Auditory Serial Addition Test (PASAT) has
been used as a common research tool for different neurological
disorders like Multiple Sclerosis. Recently, technology let
researchers to introduce a new versions of the visual test, the paced
visual serial addition test (PVSAT). In this paper, the computerized
version of these two tests is introduced. Beside the number of true
responses are interpreted, the reaction time of subjects are calculated
by the software. We hypothesize that paying attention to the reaction
time may be valuable. For this purpose, sixty eight female normal
subjects and fifty eight male normal subjects are enrolled in the
study. We investigate the similarity between the PASAT3 and
PVSAT3 in number of true responses and the new criterion (the
average reaction time of each subject). The similarity between two
tests were rejected (p-value = 0.000) which means that these two test
differ. The effect of sex in the tests were not approved since the pvalues
of different between PASAT3 and PVSAT3 in both sex is the
same (p-value = 0.000) which means that male and female subjects
performed the tests at no different level of performance. The new
criterion shows a negative correlation with the age which offers aged
normal subjects may have the same number of true responses as the
young subjects but they have latent responses. This will give prove
for the importance of reaction time.
Abstract: Environmental accounting is a recent phenomenon in the modern jurisprudence. It may reflect the corporate governance mechanisms in line with the natural resources and environmental sound management and administration systems in any country of the world. It may be a corporate focused on the improving of the environmental quality. But it is often identified that it is ignored due to some reasons such as unconsciousness, lack of ethical education etc. At present, the world community is very much concerned about the state of the environmental accounting and auditing systems as it bears sustainability on the mother earth for our generations. It is one of the important tools for understanding on the role played by the natural environment in the economy. It provides adequate data which is highlighted both in the contribution of natural resources to economic well-being as well as the costs imposed by pollution or resource degradation. It can play a critical role as on be a part of the many international environmental organizations such as IUCN, WWF, PADELIA, WRI etc.; as they have been taking many initiatives for ensuring the environmental accouting for our competent survivals. The global state actors have already taken some greening accounting initiatives under the forum of the United Nations Division for Sustainable Dedevolpment, the United Nations Statistical Division, the United Nations Conference on Environment and development known as Earth Summit in Rio de Janeiro, Johannesburg Conference 2002 etc. This study will provide an overview of the environmental accounting education consisting of 25 respondents based on the primary and secondary sources.
Abstract: Determining reasonable fees is the main objective of designing the cost estimation and payment systems for consultant contracts. However, project clients utilize different cost estimation and payment systems because of their varying views on the reasonableness of consultant fees. This study reviews the cost estimation and payment systems of consultant contracts for five countries, including the US (Washington State Department of Transportation), Japan (Ministry of Land, Infrastructure, Transport and Tourism), China (Engineering Design Charging Standard) and UK (Her Majesty's Treasure). Specifically, this work investigates the budgeting process, contractor selection method, contractual price negotiation process, cost review, and cost-control concept of the systems used in these countries. The main finding indicates that that project client-s view on whether the fee is high will affect the way he controls it. In the US, the fee is commonly considered to be high. As a result, stringent auditing system (low flexibility given to the consultant) is then applied. In the UK, the fee is viewed to be low by comparing it to the total life-cycle project cost. Thus, a system that has high flexibility in budgeting and cost reviewing is given to the consultant. In terms of the flexibility allowed for the consultant, the systems applied in Japan and China fall between those of the US and UK. Both the US and UK systems are helpful in determining a reasonable fee. However, in the US system, rigid auditing standards must be established and additional cost-audit manpower is required. In the UK system, sufficient historical cost data should be needed to evaluate the reasonableness of the consultant-s proposed fee
Abstract: The study aims to investigate the impact on board and
audit committee characteristics and firm performance before and
after the revision of MCCG (2007) on GLCs over the period 2005-2010. We used Return on Assets (ROA) as a proxy for firm performance. The data consists of two groups; data collected before
and after the amendments of MCCG (2007). Findings show that
boards of directors with accounting / finance qualifications (BEXP)
are statistically significant with performance for period before the amendments. As for audit committee members with accounting or
finance qualifications (ACEXP), correlation results indicate a
negative association and non-significant results for the years before
amendments. However, the years after the amendments show
positive relationship with highly significant correlations (1%) to ROA. This indicates that the amendments of MCCG 2007 on the
audit committee members- literacy in accounting have impacted the governance structures and performance of GLCs.
Abstract: The theatre-auditorium under investigation following
the highly reflective characteristics of materials used in it (marble,
painted wood, smooth plaster, etc), architectural and structural
features of the Protocol and its intended use (very multifunctional:
Auditorium, theatre, cinema, musicals, conference room) from the
analysis of the statement of fact made by the acoustic simulation
software Ramsete and supported by data obtained through a
campaign of acoustic measurements of the state of fact made on the
spot by a Fonomet Svantek model SVAN 957, appears to be
acoustically inadequate. After the completion of the 3D model
according to the specifications necessary software used forecast in
order to be recognized by him, have made three simulations, acoustic
simulation of the state of and acoustic simulation of two design
solutions.
Improved noise characteristics found in the first design solution,
compared to the state in fact consists therefore in lowering
Reverberation Time that you turn most desirable value, while the
Indicators of Clarity, the Baricentric Time, the Lateral Efficiency,
Ratio of Low Tmedia BR and defined the Speech Intelligibility
improved significantly. Improved noise characteristics found instead
in the second design solution, as compared to first design solution, is
finally mostly in a more uniform distribution of Leq and in lowering
Reverberation Time that you turn the optimum values. Indicators of
Clarity, and the Lateral Efficiency improve further but at the expense
of a value slightly worse than the BR. Slightly vary the remaining
indices.
Abstract: Purpose:This paper aims to gain insights to the influential factors of ERM adoptions by public listed firms in Malaysia. Findings:The two factors of financial leverage and auditor type were found to be significant influential factors for ERM adoption. In other words the findings indicated that firms with higher financial leverage and with a Big Four auditor are more likely to have a form of ERM framework in place. Originality/Value:Since there are relatively few studies conducted in this area and specially in developing economies like Malaysia, this study will broaden the scope of literature by providing novel empirical evidence.
Abstract: Nowadays, efficiency, effectiveness and economy are regarded as the main objectives of managers and the secret of the continuity of an organization in competing economy. In such competing settings, it is essential that the management of an organization has not been neglected and been obliged to identify quickly the opportunities for improving the operation of organization and remove the shortcomings of their managed system in order to use the opportunities for development. Operational auditing is a useful tool for system adjustment and leading an organization toward its objectives. Operational auditing is indeed a viewpoint which identifies the causes of insufficiencies, weaknesses and deficiencies of system and plans to eliminate them. Operational auditing is useful in the effectiveness and optimization of executive managers- decisions and increasing the efficiency and economy of their performance in the future and prevents the waste and incorrect use of resources. Evidence shows that operational auditing is used at a limited level in Iran. This matter raises some questions like the following ones in the minds. Why do a limited number of corporations use operational auditing? Which factors can guarantee its full implementation? What obstacles are there in its implementation? The purpose of this article is to determine executive objectives, the operation domain of operational auditing, the components of operational auditing and the executive obstacles to operational auditing in Iran.
Abstract: In this paper we discuss a set of guidelines which
could be adapted when designing an audio user interface for the
visually impaired. It is based on an audio environment that is
focused on audio positioning. Unlike current applications which only
interpret Graphical User Interface (GUI) for the visually impaired,
this particular audio environment bypasses GUI to provide a direct
auditory output. It presents the capability of two dimensional (2D)
navigation on audio interfaces. This paper highlights the significance
of a 2D audio environment with spatial information in the context
of the visually impaired. A thorough usability study has been conducted
to prove the applicability of proposed design guidelines for
these auditory interfaces. While proving these guidelines, previously
unearthed design aspects have been revealed in this study.
Abstract: Staphylococcus aureus, one of the microflora in a
human external auditory canal (EAC) is frequently exposed to highfrequency
electromagnetic field (HF-EMF) generated by mobile
phones. It is normally non-pathogenic but in certain circumstances, it
can cause infections. This study investigates the changes in the
physiology of S. aureus when exposed to HF-EMF of a mobile
phone. Exponentially grown S. aureus were exposed to two
conditions of EMF irradiation (standby-mode and on-call mode) at
four durations; 15, 30, 45 and 60 min. Changes in the viability and
biofilm production of the S. aureus were compared between the two
conditions of exposure. EMF from the standby-mode has enhanced
the growth of S. aureus but during on-call, the growth was
suppressed. No significant difference in the amount of biofilm
produced in both modes of exposure was observed. Thus, HF-EMF
of mobile phone affects the viability of S. aureus but not its ability to
produce biofilm.
Abstract: There is a variety of inconsistencies in the differences
in alcohol use and related problems between male and female
genders. This study was aimed at analyzing the gender differences in
alcohol use and related problems among university students in
Minsk, Belarus. A total of 465 male (average age of 21) and 1030
female (average age of 20.5) students from four major universities in
Minsk, Belarus were administered WHO recommended standardized
screening instruments – AUDIT, MAST, CAGE questionnaire, as
well as other alcohol related questions. The male to female ratio for
the prevalence of alcohol problems according to the AUDIT was
3.34, while the ratio for alcohol users was 0.97. There are a wide
gender differences in the pattern of alcohol use and preference for
different alcoholic beverages, cause for drinking, and other alcohol
related problems like injuries and blackouts.
Abstract: At a time of growing market turbulence and a strong
shifts towards increasingly complex risk models and more stringent audit requirements, it is more critical than ever to maintain the highest quality of financial and credit information. IFC implemented
an approach that helps increase data integrity and quality significantly. This approach is called “Screening". Screening is based on linking information from different sources to identify potential
inconsistencies in key financial and credit data. That, in turn, can help
to ease the trials of portfolio supervision, and improve overall company global reporting and assessment systems. IFC experience
showed that when used regularly, Screening led to improved information.
Abstract: One astonishing capability of humans is to recognize thousands of different objects visually, and to learn the semantic association between those objects and words referring to them. This work is an attempt to build a computational model of such capacity,simulating the process by which infants learn how to recognize objects and words through exposure to visual stimuli and vocal sounds.One of the main fact shaping the brain of a newborn is that lights and colors come from entities of the world. Gradually the visual system learn which light sensations belong to same entities, despite large changes in appearance. This experience is common between humans and several other mammals, like non-human primates. But humans only can recognize a huge variety of objects, most manufactured by himself, and make use of sounds to identify and categorize them. The aim of this model is to reproduce these processes in a biologically plausible way, by reconstructing the essential hierarchy of cortical circuits on the visual and auditory neural paths.
Abstract: The purpose of this paper was to study motivation
factors affecting job performance effectiveness. This paper drew
upon data collected from an Internal Audit Staffs of Internal Audit
Line of Head Office of Krung Thai Public Company Limited.
Statistics used included frequency, percentage, mean and standard
deviation, t-test, and one-way ANOVA test. The finding revealed that
the majority of the respondents were female of 46 years of age and
over, married and live together, hold a bachelor degree, with an
average monthly income over 70,001 Baht. The majority of
respondents had over 15 years of work experience. They generally
had high working motivation as well as high job performance
effectiveness.
The hypotheses testing disclosed that employees with different
working status had different level of job performance effectiveness at
a 0.01 level of significance. Working motivation factors had an effect
on job performance in the same direction with high level. Individual
working motivation included working completion, reorganization,
working progression, working characteristic, opportunity,
responsibility, management policy, supervision, relationship with
their superior, relationship with co-worker, working position,
working stability, safety, privacy, working conditions, and payment.
All of these factors related to job performance effectiveness in the
same direction with medium level.
Abstract: The health record in the Electronic Health Record
(EHR) system is more sensitive than demographic. It raises the
important issue for the EHR requirement in privacy, security, audit
trail, patient access, and archiving and data retention. The studies
about the EHR system security are deficient. The aim of this study is to
build a security environment for the EHR system by Integrating the
Healthcare Enterprise (IHE) Audit Trail and Node Authentication
Security (ATNA) profile. The CDAs can be access in a secure EHR
environment.
Abstract: Technological innovation capability (TIC) is
defined as a comprehensive set of characteristics of a firm that
facilities and supports its technological innovation strategies.
An audit to evaluate the TICs of a firm may trigger
improvement in its future practices. Such an audit can be used
by the firm for self assessment or third-party independent
assessment to identify problems of its capability status. This
paper attempts to develop such an auditing framework that
can help to determine the subtle links between innovation
capabilities and business performance; and to enable the
auditor to determine whether good practice is in place. The
seven TICs in this study include learning, R&D, resources
allocation, manufacturing, marketing, organization and
strategic planning capabilities. Empirical data was acquired
through a survey study of 200 manufacturing firms in the
Hong Kong/Pearl River Delta (HK/PRD) region. Structural
equation modelling was employed to examine the
relationships among TICs and various performance indicators:
sales performance, innovation performance, product
performance, and sales growth. The results revealed that
different TICs have different impacts on different
performance measures. Organization capability was found to
have the most influential impact. Hong Kong manufacturers
are now facing the challenge of high-mix-low-volume
customer orders. In order to cope with this change, good
capability in organizing different activities among various
departments is critical to the success of a company.
Abstract: There is a paucity of data on the prevalence of alcohol
use and related problems among foreign students in Belarus. We
therefore screen for the prevalence of alcohol related problems
among the general foreign students- population in Minsk, Belarus.
Participants were 135 male university foreign students (average age –
21) from three major universities in Minsk, Belarus. All respondents
were administered questionnaire, containing the AUDIT, CAGE,
MAST and other alcohol related questions. Overall, 62.2% (n=84)
alcohol users and 31.1% (n=42) problem drinkers were identified on
the AUDIT. There was a significant increase (from 39.3% to 60.7%)
of the total alcohol users after arrival in Belarus (¤ç2 = 7.714, p
Abstract: A novel robust audio watermarking scheme is
proposed in this paper. In the proposed scheme, the host audio signals
are segmented into frames. Two consecutive frames are assessed if
they are suitable to represent a watermark bit. If so, frequency
transform is performed on these two frames. The compressionexpansion
technique is adopted to generate distortion over the two
frames. The distortion is used to represent one watermark bit.
Psychoacoustic model is applied to calculate local auditory mask to
ensure that the distortion is not audible. The watermarking schemes
using mono and stereo audio signals are designed differently. The
correlation-based detection method is used to detect the distortion
and extract embedded watermark bits. The experimental results show
that the quality degradation caused by the embedded watermarks is
perceptually transparent and the proposed schemes are very robust
against different types of attacks.
Abstract: Insider abuse has recently been reported as one of
the more frequently occurring security incidents, suggesting that
more security is required for detecting and preventing unauthorised
financial transactions entered by authorised users. To address the
problem, and based on the observation that all authorised interbanking
financial transactions trigger or are triggered by other
transactions in a workflow, we have developed a security solution
based on a redefined understanding of an audit workflow. One audit
workflow where there is a log file containing the complete workflow
activity of financial transactions directly related to one financial
transaction (an electronic deal recorded at an e-trading system). The
new security solution contemplates any two parties interacting on
the basis of financial transactions recorded by their users in related
but distinct automated financial systems. In the new definition interorganizational
and intra-organization interactions can be described
in one unique audit trail. This concept expands the current ideas of
audit trails by adapting them to actual e-trading workflow activity, i.e.
intra-organizational and inter-organizational activity. With the above,
a security auditing service is designed to detect integrity drifts with
and between organizations in order to detect unauthorised financial
transactions entered by authorised users.
Abstract: A state of the art Speaker Identification (SI) system
requires a robust feature extraction unit followed by a speaker
modeling scheme for generalized representation of these features.
Over the years, Mel-Frequency Cepstral Coefficients (MFCC)
modeled on the human auditory system has been used as a standard
acoustic feature set for speech related applications. On a recent
contribution by authors, it has been shown that the Inverted Mel-
Frequency Cepstral Coefficients (IMFCC) is useful feature set for
SI, which contains complementary information present in high
frequency region. This paper introduces the Gaussian shaped filter
(GF) while calculating MFCC and IMFCC in place of typical
triangular shaped bins. The objective is to introduce a higher
amount of correlation between subband outputs. The performances
of both MFCC & IMFCC improve with GF over conventional
triangular filter (TF) based implementation, individually as well as
in combination. With GMM as speaker modeling paradigm, the
performances of proposed GF based MFCC and IMFCC in
individual and fused mode have been verified in two standard
databases YOHO, (Microphone Speech) and POLYCOST
(Telephone Speech) each of which has more than 130 speakers.
Abstract: This paper describes an enhanced cookie-based
method for counting the visitors of web sites by using a web log
processing system that aims to cope with the ambitious goal of
creating countrywide statistics about the browsing practices of real
human individuals. The focus is put on describing a new more
efficient way of detecting human beings behind web users by placing
different identifiers on the client computers. We briefly introduce our
processing system designed to handle the massive amount of data
records continuously gathered from the most important content
providers of the Hungary. We conclude by showing statistics of
different time spans comparing the efficiency of multiple visitor
counting methods to the one presented here, and some interesting
charts about content providers and web usage based on real data
recorded in 2007 will also be presented.