Search results for: internal auditing in universities
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3633

Search results for: internal auditing in universities

3453 Potential Contribution of Blue Oceans for Growth of Universities: Case of Faculties of Agriculture in Public Universities in Zimbabwe

Authors: Wonder Ngezimana, Benjamin Alex Madzivire

Abstract:

As new public universities are being applauded for being promulgated in Zimbabwe, there is need for comprehensive plan for ensuring sustainable competitive advantages in their niche mandated areas. Unhealthy competition between university faculties for enrolment hinders growth of the newly established universities faculties, especially in the agricultural sciences related disciplines. Blue ocean metaphor is based on creation of competitor-free market unlike 'red oceans', which are well explored and crowded with competitors. This study seeks to explore the potential contribution of blue oceans strategy (BOS) for growth of universities with bias towards faculties of agriculture in public universities in Zimbabwe. Case studies with agricultural sciences related disciplines were selected across three universities for interviewing. Data was collected through 10 open ended questions on academics in different management positions within university faculties of agriculture. Summative analysis was thereafter used during coding and interpretation of the data. Study findings show that there are several important elements for making offerings more comprehendible towards fostering faculty growth and performance with bias towards student enrolment. The results points towards BOS form of value innovations with various elements to consider in faculty offerings. To create valued innovation beyond the red oceans, the cases in this study have to be modelled to foster changes in enrolment, modes of delivery, certification, being research oriented with excellence in teaching, ethics, service to the community and entrepreneurship. There is, therefore, need to rethink strategy towards reshaping inclusive enrolment, industry relevance, affiliations, lifelong learning, sustainable student welfare, ubuntu, exchange programmes, research excellence, alumni support and entrepreneurship. Innovative strategic collaborations and partnerships, anchored on technology boost the strategic offerings henceforth leveraging on various offerings in this study. Areas of further study include the amplitude of blue oceans shown in the university faculty offerings and implementation strategies of BOS.

Keywords: blue oceans strategy, collaborations, faculty offerings, value innovations

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3452 The Initiator Matters in Service Co-Recovery: Investigation on Attribution and Satisfaction

Authors: Chia-Ching Tsai

Abstract:

In the literature, the positive effect of service co-recovery has been evidenced, and which customers’ attribution is the key successful factor has also been indicated. There is also literature investigating on initiation of co-recovery for finding out the superior way to co-recovery, and indicating co-recovery initiated by employees causes better effect of co-recovery. This research postulates the consequences of co-recovery by different initiators affect customers’ attribution and the resultant results. Thus, this research uses a 3x2 factorial design to investigate the impact of initiator of co-recovery and consequence of co-recovery on customers’ attribution and post-recovery satisfaction. The results show initiation of co-recovery has a significant influence on internal attribution, and the employee initiator causes the highest internal attribution. The consequences of co-recovery interact with initiators of co-recovery on internal attribution significantly. Moreover, internal attribution significantly affects post-recovery satisfaction.

Keywords: service co-recovery, initiation of co-recovery, attribution, post-recovery satisfaction

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3451 Factorial Validity for the Morale Sprit Scale: The Case for Physical Education Faculty Members at Jordanian Universities

Authors: Abedalbasit M. Abedalhafiz, Aman Kasawneh, Zyad Altahynah, Ahmad Okor

Abstract:

The purpose of this study was to determine the construct validity of the morale sprit scale (MSS). Ninety faculty members from colleges of physical education at Jordanian universities were chosen to participate in this study. The design of this study was an ex-post facto. The MSS consists of (48) items that measure different dimensions of morale spirit among faculty members. Principle axis factoring with oblique rotation was utilized to uncover the underlying structure of the instrument. The findings revealed eight factor solution explaining (72.825%). Seven factors were accepted according to the conditions of accepting factors. The seven factors were named morale as reflection of faculty and department's administration, regulations and instructions, working environment and conditions, promotions and incentives and salaries, relations between the faculty member's, the trend toward the college and university, the trend toward self factors.

Keywords: Factorial validity, morale sprit, faculty members, Jordanian Universities

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3450 A Comparison Between the Internal Combustion Engine and Electric Motor in the Automobile

Authors: Jack Mason, Ahmad Pourmovhed

Abstract:

This paper will discuss the advantages and disadvantages of the internal combustion engine when compared to different types of electric vehicles. The Internal Combustion Engine (ICE)'s overall cost, environmental impact, and usability will all be compared to different types of Electric Vehicles (EVs) including Battery Electric Vehicles (BEVs) and Hydrogen Fuel Cell Electric Vehicles (FCEVs). Also, the ways to solve the issues of the problems each vehicle presents will be discussed.

Keywords: interal combustion engine, battery electric vehicle, fuel cell electric vehicle, emissions

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3449 The Mechanical and Electrochemical Properties of DC-Electrodeposited Ni-Mn Alloy Coating with Low Internal Stress

Authors: Chun-Ying Lee, Kuan-Hui Cheng, Mei-Wen Wu

Abstract:

The nickel-manganese (Ni-Mn) alloy coating prepared from DC electrodeposition process in sulphamate bath was studied. The effects of process parameters, such as current density and electrolyte composition, on the cathodic current efficiency, microstructure, internal stress and mechanical properties were investigated. Because of its crucial effect on the application to the electroforming of microelectronic components, the development of low internal stress coating with high leveling power was emphasized. It was found that both the coating’s manganese content and the cathodic current efficiency increased with the raise in current density. In addition, the internal stress of the deposited coating showed compressive nature at low current densities while changed to tensile one at higher current densities. Moreover, the metallographic observation, X-ray diffraction measurement, transmission electron microscope (TEM) examination, and polarization curve measurement were conducted. It was found that the Ni-Mn coating consisted of nano-sized columnar grains and the maximum hardness of the coating was associated with (111) preferred orientation in the microstructure. The grain size was refined along with the increase in the manganese content of the coating, which accordingly, raised its hardness and mechanical tensile strength. In summary, the Ni-Mn coating prepared at lower current density of 1-2 A/dm2 had low internal stress, high leveling power, and better corrosion resistance.

Keywords: Ni-Mn coating, DC plating, internal stress, leveling power

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3448 Anomaly Detection of Log Analysis using Data Visualization Techniques for Digital Forensics Audit and Investigation

Authors: Mohamed Fadzlee Sulaiman, Zainurrasyid Abdullah, Mohd Zabri Adil Talib, Aswami Fadillah Mohd Ariffin

Abstract:

In common digital forensics cases, investigation may rely on the analysis conducted on specific and relevant exhibits involved. Usually the investigation officer may define and advise digital forensic analyst about the goals and objectives to be achieved in reconstructing the trail of evidence while maintaining the specific scope of investigation. With the technology growth, people are starting to realize the importance of cyber security to their organization and this new perspective creates awareness that digital forensics auditing must come in place in order to measure possible threat or attack to their cyber-infrastructure. Instead of performing investigation on incident basis, auditing may broaden the scope of investigation to the level of anomaly detection in daily operation of organization’s cyber space. While handling a huge amount of data such as log files, performing digital forensics audit for large organization proven to be onerous task for the analyst either to analyze the huge files or to translate the findings in a way where the stakeholder can clearly understand. Data visualization can be emphasized in conducting digital forensic audit and investigation to resolve both needs. This study will identify the important factors that should be considered to perform data visualization techniques in order to detect anomaly that meet the digital forensic audit and investigation objectives.

Keywords: digital forensic, data visualization, anomaly detection , log analysis, forensic audit, visualization techniques

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3447 Utilization of Secure Wireless Networks as Environment for Learning and Teaching in Higher Education

Authors: Mohammed A. M. Ibrahim

Abstract:

This paper investigate the utilization of wire and wireless networks to be platform for distributed educational monitoring system. Universities in developing countries suffer from a lot of shortages(staff, equipment, and finical budget) and optimal utilization of the wire and wireless network, so universities can mitigate some of the mentioned problems and avoid the problems that maybe humble the education processes in many universities by using our implementation of the examinations system as a test-bed to utilize the network as a solution to the shortages for academic staff in Taiz University. This paper selects a two areas first one quizzes activities is only a test bed application for wireless network learning environment system to be distributed among students. Second area is the features and the security of wireless, our tested application implemented in a promising area which is the use of WLAN in higher education for leering environment.

Keywords: networking wire and wireless technology, wireless network security, distributed computing, algorithm, encryption and decryption

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3446 English as a Medium of Instruction in Algerian Higher Business Degree Programmes

Authors: Sidi Ahmed Berrabah

Abstract:

English as a Medium of Instruction (EMI) is expanding rapidly in the world. A growing volume of research has been dedicated to investigating its introduction, with findings that describe a complex picture and suggest that the practicality and effectiveness of EMI are still the subjects of debate. However, considerably less attention has been given to understanding EMI in a context where its introduction has been discussed but not yet put into practice. One such context is Algeria, where discourses about a potential introduction of EMI have been going on for some time. It is likely that the first courses where EMI is introduced are Business degree programmes. This study aims to examine the current discourses and attitudes towards the potential implementation of EMI and the language practices in Business degree programmes in three Algerian universities. The research is conducted in three different universities in three different regions in Algeria with the aim of including both ‘centre’ and ‘periphery’ Algerian universities. In order to achieve the previous aims, a mixed research paradigm is used. Questionnaires, semi structured interviews, and classroom observations are used to gather data from three participant cohorts: university students of Business, lecturers of Business, and lecturers of English for specific purposes. The findings showed that students and lecturers of Business are found in favour of the introduction of English instead of French or standard Arabic as a medium of instruction. The reason is that English is seen as having internationalisation and instrumental benefits, while French was too closely linked to the colonial history of the country. The favourable attitudes towards EMI, however, seem to contrast with the daily classroom practices at the departments of Business studies, where students and lecturers make practical choices of using their language repertoire based on their linguistic background and skills. Classrooms in the three Algerian universities featured fluid and translanguaging practices that cannot be reduced to a monolingual EMI policy.

Keywords: EMI, Algerian universities, business degree programmes, translanguaging

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3445 Intersectional Perspectives on Gender Equality in Higher Education: A Survey on Swiss Universities of Applied Science

Authors: Birgit Schmid, Brigitte Liebig, Susanne Burren, Maritza Le Breton, Martin Boehnel, Celestina Porta

Abstract:

Internationalization of students is part of the agenda of many universities worldwide. Yet, how well do universities achieve to guarantee educational success for male and female students of migrant background? This contribution aims on analyzing the effects of the Swiss university environment on perceived educational outcome of migrant students from a gender sensitive perspective. Social selectivity and gender inequalities strongly influence students’ access and success at universities. However, the complex interaction between universities and their disciplinary environments, and educational success of migrant students of both sex remains rarely examined so far. Starting from an intersectional perspective and neo-institutional approaches on higher education organizations, this contribution addresses formal/informal factors in the university environment in its impact on male/female students’ perception of well-being, success and dropout motivation. The paper starts from a most recent Swiss online-survey of Bachelor-students in two Universities of Applied Science and a University of Education in Switzerland. It compares students’ perspectives in four large BA degree courses with different male/female ratio, i.e. educational science, technical/computer science, economy, and social work (N=9`608). Results highlight the complex interplay of gender, migrant background and further dimensions of social differentiation on students’ perception in these different fields of education. Further, they illustrate correlations between students’ perception of discriminatory contexts, poor ratings of social integration and study success, as well a higher rate of dropout ideas. The paper lines out, that formal aspects of internationalization are less important for successfully integrating male/female migrant students than informal university conditions, such as a culture of diversity, which has to become integral part of internationalization strategies.

Keywords: gender and migration, higher education, internationalization, success

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3444 Supporting the ESL Student in a Tertiary Setting: Carrot and Stick

Authors: Ralph Barnes

Abstract:

The internationalization and globalization of education are now a huge, multi-million dollar industry. The movement of international students across the globe has provided a rich vein of revenue for universities and institutions of higher learning to exploit and harvest. A concerted effort has been made by universities worldwide to court students from overseas, with some countries relying up to one-third of student fees, coming from international students. Australian universities and English Language Centres are coming under increased government scrutiny in respect to such areas as the academic progression of international students, management and understanding of student visa requirements and the design of higher education courses and effective assessment regimes. As such, universities and other higher education institutions are restructuring themselves more as service providers rather than as strictly education providers. In this paper, the high-touch, tailored academic model currently followed by some Australian educational institutions to support international students, is examined and challenged. Academic support services offered to international students need to be coordinated, sustained and reviewed regularly, in order to assess their effectiveness. Maintaining the delivery of high-quality educational programs and learning outcomes for this high income-generating student cohort is vital, in order to continue the successful academic and social engagement by international students across the Australian university and higher education landscape.

Keywords: ESL, engagement, tertiary, learning

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3443 Bank Internal Controls and Credit Risk in Europe: A Quantitative Measurement Approach

Authors: Ellis Kofi Akwaa-Sekyi, Jordi Moreno Gené

Abstract:

Managerial actions which negatively profile banks and impair corporate reputation are addressed through effective internal control systems. Disregard for acceptable standards and procedures for granting credit have affected bank loan portfolios and could be cited for the crises in some European countries. The study intends to determine the effectiveness of internal control systems, investigate whether perceived agency problems exist on the part of board members and to establish the relationship between internal controls and credit risk among listed banks in the European Union. Drawing theoretical support from the behavioural compliance and agency theories, about seventeen internal control variables (drawn from the revised COSO framework), bank-specific, country, stock market and macro-economic variables will be involved in the study. A purely quantitative approach will be employed to model internal control variables covering the control environment, risk management, control activities, information and communication and monitoring. Panel data from 2005-2014 on listed banks from 28 European Union countries will be used for the study. Hypotheses will be tested and the Generalized Least Squares (GLS) regression will be run to establish the relationship between dependent and independent variables. The Hausman test will be used to select whether random or fixed effect model will be used. It is expected that listed banks will have sound internal control systems but their effectiveness cannot be confirmed. A perceived agency problem on the part of the board of directors is expected to be confirmed. The study expects significant effect of internal controls on credit risk. The study will uncover another perspective of internal controls as not only an operational risk issue but credit risk too. Banks will be cautious that observing effective internal control systems is an ethical and socially responsible act since the collapse (crisis) of financial institutions as a result of excessive default is a major contagion. This study deviates from the usual primary data approach to measuring internal control variables and rather models internal control variables in a quantitative approach for the panel data. Thus a grey area in approaching the revised COSO framework for internal controls is opened for further research. Most bank failures and crises could be averted if effective internal control systems are religiously adhered to.

Keywords: agency theory, credit risk, internal controls, revised COSO framework

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3442 Effects of External and Internal Focus of Attention in Motor Learning of Children with Cerebral Palsy

Authors: Morteza Pourazar, Fatemeh Mirakhori, Fazlolah Bagherzadeh, Rasool Hemayattalab

Abstract:

The purpose of study was to examine the effects of external and internal focus of attention in the motor learning of children with cerebral palsy. The study involved 30 boys (7 to 12 years old) with CP type 1 who practiced throwing beanbags. The participants were randomly assigned to the internal focus, external focus, and control groups, and performed six blocks of 10-trial with attentional focus reminders during a practice phase and no reminders during retention and transfer tests. Analysis of variance (ANOVA) with repeated measures on the last factor was used. The results show that significant main effects were found for time and group. However, the interaction of time and group was not significant. Retention scores were significantly higher for the external focus group. The external focus group performed better than other groups; however, the internal focus and control groups’ performance did not differ. The study concluded that motor skills in Spastic Hemiparetic Cerebral Palsy (SHCP) children could be enhanced by external attention.

Keywords: cerebral palsy, external attention, internal attention, throwing task

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3441 A General Framework for Measuring the Internal Fraud Risk of an Enterprise Resource Planning System

Authors: Imran Dayan, Ashiqul Khan

Abstract:

Internal corporate fraud, which is fraud carried out by internal stakeholders of a company, affects the well-being of the organisation just like its external counterpart. Even if such an act is carried out for the short-term benefit of a corporation, the act is ultimately harmful to the entity in the long run. Internal fraud is often carried out by relying upon aberrations from usual business processes. Business processes are the lifeblood of a company in modern managerial context. Such processes are developed and fine-tuned over time as a corporation grows through its life stages. Modern corporations have embraced technological innovations into their business processes, and Enterprise Resource Planning (ERP) systems being at the heart of such business processes is a testimony to that. Since ERP systems record a huge amount of data in their event logs, the logs are a treasure trove for anyone trying to detect any sort of fraudulent activities hidden within the day-to-day business operations and processes. This research utilises the ERP systems in place within corporations to assess the likelihood of prospective internal fraud through developing a framework for measuring the risks of fraud through Process Mining techniques and hence finds risky designs and loose ends within these business processes. This framework helps not only in identifying existing cases of fraud in the records of the event log, but also signals the overall riskiness of certain business processes, and hence draws attention for carrying out a redesign of such processes to reduce the chance of future internal fraud while improving internal control within the organisation. The research adds value by applying the concepts of Process Mining into the analysis of data from modern day applications of business process records, which is the ERP event logs, and develops a framework that should be useful to internal stakeholders for strengthening internal control as well as provide external auditors with a tool of use in case of suspicion. The research proves its usefulness through a few case studies conducted with respect to big corporations with complex business processes and an ERP in place.

Keywords: enterprise resource planning, fraud risk framework, internal corporate fraud, process mining

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3440 A Sociopreneur Based on Creative Services of Merchandise (Kedaikampus)

Authors: Wildan Maulana, M. Machfudz Sa'idi

Abstract:

Special Region of Yogyakarta (DIY) has more than one hundred campuses of State Universities, and private sector amounted to 137, of course, is not a small amount, from 137 universities in the province there are hundreds of thousands of students, therefore, many kinds of businesses and business opportunities can provide support facilities supporting the needs of students ranging from life support classes or students who come from various regions in Indonesia and Abroad can be fulfilled during his education in DI Yogyakarta including the need for primary and secondary needs. KedaiKampus present to facilitate the needs of students in providing secondary needs such as clothing Students and merchandise or trinkets typical college respectively, but the difference with the other, KedaiKampus is to provide distinctive products and clothing and merchandise every college respectively. One goal KedaiKampus presence is to create a culture of confidence in every student who is proud of the college with the products of KedaiKampus because not a few students who are not accepted at State Universities have not been able to forget. In producing a wide range of products, we work with young entrepreneurs engaged in creative services and souvenirs. In addition, we are also working with various designers reliable to make the best design.

Keywords: markedplace, sociopreneur, merchandise, creative services

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3439 Learning and Practicing Assessment in a Pre-Service Teacher Education Program: Comparative Perspective of UK and Pakistani Universities

Authors: Malik Ghulam Behlol, Alison Fox, Faiza Masood, Sabiha Arshad

Abstract:

This paper explores the barriers to the application of learning-supportive assessment at teaching practicum while investigating the role of university teachers (UT), cooperative teachers (CT), prospective teachers ( PT) and heads of the practicum schools (HPS) in the selected universities of Pakistan and the UK. It is a qualitative case study and data were collected through the lesson observation of UT in the pre-service teacher education setting and PT in practicum schools. Interviews with UT, HPS, and Focus Group Discussions with PT were conducted too. The study has concluded that as compared to the UK counterpart, PT in Pakistan faces significant barriers in applying learning-supportive assessment in the school practicum settings because of large class sizes, lack of institutionalised collaboration between universities and schools, poor modelling of the lesson, ineffective feedback practices, lower order thinking assignments, and limited opportunities to use technology in school settings.

Keywords: assessment, pre-service teacher education, theory-practice gap, teacher education

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3438 The Influence of English Learning on Ethnic Kazakh Minority Students’ Identity (Re)Construction at Chinese Universities

Authors: Sharapat Sharapat

Abstract:

English language is perceived as cultural capital in many non-native English-speaking countries, and minority groups in these social contexts seem to invest in the language to be empowered and reposition themselves from the imbalanced power relation with the dominant group. This study is devoted to explore how English learning influence minority Kazakh students’ identity (re)construction at Chinese universities from the scope of ‘imagined community, investment, and identity’ theory of Norton (2013). To this end the three research questions were designed as follows: 1) Kazakh minority students’ English learning experiences at Chinese universities; 2) Kazakh minority students’ views about benefits and opportunities of English learning; 3) the influence of English learning on Kazakh minority students’ identity (re)construction. The study employs an interview-based qualitative research method by interviewing nine Kazakh minority students in universities in Xinjiang and other inland cities in China. The findings suggest that through English learning, some students have reconstructed multiple identities as multicultural and global identities, which created ‘a third space’ to break limits of their ethnic and national identities and confused identity as someone in-between. Meanwhile, most minority students were empowered by the English language to resist inferior or marginalized positions and reconstruct imagined elite identity. However, English learning disempowered students who have little previous English education in school and placed them on unequal footing with other students, which further escalated the educational inequities.

Keywords: minority in China, identity construction, multilingual education, language empowerment

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3437 Review of Modern Gas turbine Blade Cooling Technologies used in Aircraft

Authors: Arun Prasath Subramanian

Abstract:

The turbine Inlet Temperature is an important parameter which determines the efficiency of a gas turbine engine. The increase in this parameter is limited by material constraints of the turbine blade.The modern Gas turbine blade has undergone a drastic change from a simple solid blade to a modern multi-pass blade with internal and external cooling techniques. This paper aims to introduce the reader the concept of turbine blade cooling, the classification of techniques and further explain some of the important internal cooling technologies used in a modern gas turbine blade along with the various factors that affect the cooling effectiveness.

Keywords: gas turbine blade, cooling technologies, internal cooling, pin-fin cooling, jet impingement cooling, rib turbulated cooling, metallic foam cooling

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3436 Influence of Boron Doping and Thermal Treatment on Internal Friction of Monocrystalline Si1-xGex(x≤0,02) Alloys

Authors: I. Kurashvili, G. Darsavelidze, G. Bokuchava, A. Sichinava, I. Tabatadze

Abstract:

The impact of boron doping on the internal friction (IF) and shear modulus temperature spectra of Si1-xGex(x≤0,02) monocrsytals has been investigated by reverse torsional pendulum oscillations characteristics testing. At room temperatures, microhardness and indentation modulus of the same specimens have been measured by dynamic ultra microhardness tester. It is shown that boron doping causes two kinds effect: At low boron concentration (~1015 cm-3) significant strengthening is revealed, while at the high boron concentration (~1019 cm-3) strengthening effect and activation characteristics of relaxation origin IF processes are reduced.

Keywords: boron, doping, internal friction, si-ge alloys, thermal treatment

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3435 Case Study: Linking Career Education to University Education in Japan

Authors: Kumiko Inagaki

Abstract:

Japanese society is experiencing an aging population and declining birth rate along with the popularization of higher education, spread of economic globalization, rapid progress in technical innovation, changes in employment conditions, and emergence of a knowledge-based society. Against this background, interest in career education at Japanese universities has increased in recent years. This paper describes how the government has implemented career education policies in Japan, and introduces the cases of two universities that have successfully linked career education to university education in Japan.

Keywords: career education, employability, higher education, japanese university, university education

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3434 Effectiveness of Active Learning in Social Science Courses at Japanese Universities

Authors: Kumiko Inagaki

Abstract:

In recent, years, Japanese universities have begun to face a dilemma: more than half of all high school graduates go on to attend an institution of higher learning, overwhelming Japanese universities accustomed to small student bodies. These universities have been forced to embrace qualitative changes to accommodate the increased number and diversity of students who enter their establishments, students who differ in their motivations for learning, their levels of eagerness to learn, and their perspectives on the future. One of these changes is an increase in awareness among Japanese educators of the importance of active learning, which deepens students’ understanding of course material through a range of activities, including writing, speaking, thinking, and presenting, in addition to conventional “passive learning” methods such as listening to a one-way lecture.  The purpose of this study is to examine the effectiveness of the teaching method adapted to improve active learning. A teaching method designed to promote active learning was implemented in a social science course at one of the most popular universities in Japan. A questionnaire using a five-point response format was given to students in 2,305 courses throughout the university to evaluate the effectiveness of the method based on the following measures: ① the ratio of students who were motivated to attend the classes, ② the rate at which students learned new information, and ③ the teaching method adopted in the classes. The results of this study show that the percentage of students who attended the active learning course eagerly, and the rate of new knowledge acquired through the course, both exceeded the average for the university, the department, and the subject area of social science. In addition, there are strong correlations between teaching method and student motivation and between teaching method and knowledge acquisition rate. These results indicate that the active learning teaching method was effectively implemented and that it may improve student eagerness to attend class and motivation to learn.

Keywords: active learning, Japanese university, teaching method, university education

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3433 Exploration of Professional Skepticism among Entry-level Auditors in China from Psychological and Cultural Perspectives

Authors: Sammy Xiaoyan Ying

Abstract:

Professional skepticism remains one of the most important and controversial topics in auditing. This study examines the influence of client cooperativeness and fraud risk on judgments of professional skepticism among Chinese entry-level auditors in the context of evaluation of client-provided audit evidence. Given that the essence of auditors’ PS rests on distrust of clients, this study invokes trust-related theories from psychological and cultural perspectives. Specifically, invoking psychology theories of trust concerning positive relationship between risk and distrust, this study hypothesizes that professional skepticism is likely to be positively associated with client fraud risk. The results support the hypothesis and show that lower (higher) levels of client fraud risk lead to lower (higher) levels of professional skepticism. Furthermore, drawing on analysis of relationship between cooperation and trust, with particular reference to guanxi dynamics in the Chinese culture, this study hypothesizes that professional skepticism is likely to be negatively associated with client cooperativeness. The results support the hypothesis and show that higher (lower) levels of client cooperativeness lead to lower (higher) levels of professional skepticism. The findings may assist audit firms and auditing educators in improving training and education programs and enhancing entry-level auditors’ abilities to maintain professional skepticism. Also, practitioners and regulators may benefit from increasing awareness of psychological factors in influencing professional skepticism.

Keywords: audit judgment, Chinese culture, entry-level auditor, professional skepticism

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3432 The Effect of Arms Embargoes on Ongoing Armed Conflict: Are They Really Reducing Conflict Duration?

Authors: Mustafa Kirisci

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Arms embargoes have not been adequately examined in terms of their effects on conflict duration. Prior research on arms embargoes has generally investigated the effect of arms embargoes on arms import/export practices and violations in arms embargoes, but it says little about the effect on conflict duration. This paper attempts to fill this gap and aims to investigate the effect of arms embargoes on conflict duration throughout the world. More precisely, the purpose of the paper is to understand how arms embargoes affect the duration of both internal and interstate conflicts. Given the theoretical framework, the main hypothesis of the paper is arms embargoes will have no reduction effect on conflict duration when arms transfer and region are controlled. This hypothesis is tested by using OLS regression. Results indicate that arms embargoes have no effect on both internal and interstate conflict duration. Another crucial result is that both small and major arms transfers made by the embargoed countries during the internal conflict increase the duration of the conflict, but no effect on interstate conflict duration. The final part concludes and provide explanations on what these results imply for finishing the conflict and bringing the peace.

Keywords: arms embargo, arms transfer, internal conflict, international conflict

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3431 [Keynote Talk]: Study of Cooperative Career Education between Universities and Companies

Authors: Azusa Katsumata

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Where there is collaboration between universities and companies in the educational context, companies seek ‘knowledge’ from universities and provide a ‘place of practice’ to them. Several universities have introduced activities aimed at the mutual enlightenment of a diversity of people in career education. However, several programs emphasize on delivering results, and on practicing the prepared materials as planned. Few programs focus on unexpected failures and setbacks. This way of learning is important in career education so that classmates can help each other, overcome difficulties, draw out each other’s strengths, and learn from them. Seijo University in Tokyo offered Tokyo Tourism, a Project-Based Learning course, as a first-year career education course until 2016. In cooperation with a travel agency, students participate in planning actual tourism products for foreigners visiting Japan, undertake tours serving as guides. This paper aims to study the 'learning platform' created by a series of processes such as the fieldwork, planning tours, the presentation, selling the tourism products, and guiding the tourists. We conducted a questionnaire to measure the development of work-related skills in class. From the results of the questionnaire, we can see, in the example of this class, that students demonstrated an increased desire to be pro-active and an improved motivation to learn. Students have not, however, acquired policy or business skills. This is appropriate for first-year careers education, but we need to consider how this can be incorporated into future courses. In the questionnaire filled out by the students after the class, the following results were found. Planning and implementing travel products while learning from each other, and helping the teams has led to improvements in the student workforce. This course is a collaborative project between Japanese universities and the 2020 Tokyo Olympics and Paralympic Games committee.

Keywords: university career education, platform of learning, project-based learning, collaboration between university and company

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3430 New Stress Instability Workability Criteria for Internal Ductile Failure in Steel Cold Heading

Authors: Amar Sabih, James Nemes

Abstract:

The occurrence of internal ductile failure within the Adiabatic Shear Band (ASB) in cold-headed products presents a significant barrier in the fast-expanding cold-heading (CH) industry. The presence of internal ductile failure in cold-headed products may lead to catastrophic fracture under tensile loads despite the ductile nature of the material causing expensive industrial recalls. Therefore, this paper presents a new workability criterion that uses stress instability as an indicator to accurately reveal the locus of initiation of internal ductile failures. The concept of the instability criterion is to use the stress ratio at failure as a weighting function to indicate the initiation of ductile failure inside the ASBs. This paper presents a comprehensive experimental, metallurgical, and finite element simulation study to calculate the material constants used in this criterion.

Keywords: adiabatic sher band, ductile failure, stress instability, workability criterion

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3429 Factors Affecting Students' Attitude to Adapt E-Learning: A Case from Iran How to Develop Virtual Universities in Iran: Using Technology Acceptance Model

Authors: Fatemeh Keivanifard

Abstract:

E-learning is becoming increasingly prominent in higher education, with universities increasing provision and more students signing up. This paper examines factors that predict students' attitudes to adapt e-learning at the Khuzestan province Iran. Understanding the nature of these factors may assist these universities in promoting the use of information and communication technology in teaching and learning. The main focus of the paper is on the university students, whose decision supports effective implementation of e-learning. Data was collected through a survey of 300 post graduate students at the University of dezful, shooshtar and chamran in Khuzestan. The technology adoption model put forward by Davis is utilized in this study. Two more independent variables are added to the original model, namely, the pressure to act and resources availability. The results show that there are five factors that can be used in modeling students' attitudes to adapt e-learning. These factors are intention toward e-learning, perceived usefulness of e-learning, perceived ease of e-learning use, pressure to use e-learning, and the availability of resources needed to use e-learning.

Keywords: e-learning, intention, ease of use, pressure to use, usefulness

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3428 Legal Responsibility of the External Auditor Qualitative Case Study of Libyan Environment

Authors: Bubaker F. Shareia

Abstract:

The aim of this paper is to determine a general frame of the auditor's legal responsibilities in Libya which were implied in professional codes and rules, these codes and rules were concerned with the auditor's rights and duties in conducting his professional duties. This will provide a background for the Libyan accounting profession, and the challenges in tailoring Auditors to meet third party's needs. Being informed of the kinds of legal responsibilities which the external auditors could face during conducting their duties. The study is based on a literature review and archival research, reinforced by a qualitative case study comprised of interviews, questionnaire and a study of internal documents. To reach such an understanding, the researcher designed two questionnaires for collecting the data. One questionnaire was distributed among the certified public accountant firms in Libya and the second was distributed among a group of randomly selected lawyers and judges in the same country. Most auditors agreed upon the determination of their responsibilities toward the state and they emphasized that their responsibilities toward their clients were limited to the accepted standards of auditing. Moreover, all auditors who were surveyed emphasized that there has never been any juridical claims against them, and as a consequence they have never paid any legal fines. This study focuses on one country, which does limit its generalisability. However, it also suggests fruitful research areas in considering the impact and challenge of the historic factors in the accounting profession in emerging economies.

Keywords: accounting, external auditor, legal responsibilities, libyan accounting profession

Procedia PDF Downloads 139
3427 Fostering Diversity, Equity, and Inclusion: Case of Higher Education Institutions in Kazakhstan

Authors: Gainiya Tazhina

Abstract:

Higher education systems of many countries have increased diversity and ensured equal rights and opportunities for inclusive students in the last decades. Issues of diversity-equity-inclusion (DEI) in Kazakhstani higher education began to be considered in legislation in 2021-2023. The adoption of the Road Map of the Ministry of Education and Science for universities’ inclusivity indicated strategies for change. The paper traces how this government initiative is being implemented in universities across the country. Content analysis of legislative documents, media publications, surveys of students, staff and interviews with leaders have demonstrated the inconsistency of these strategic decisions. Thus, the Road Map required that by 2023 conditions for promoting and ensuring inclusive education and barrier-free environments should be created in 60% -100% of Kazakhstani universities, including spaces inside academic buildings and dormitories in a short period of time. (March 2023-August 2025). Educational programs and curricula have not been adapted to the needs of students with special education needs (SEN); teachers do not have the skills and methods to work with students with SEN, students from minority groups, and international students. 60% of universities have not created a barrier-free environment on campuses due to the high cost of elevators, tactile tiles and assistive devices. Only 1% of school-disabled graduates enter universities due to the unwillingness of universities to educate people with disabilities. At the same time, universities do not adapt their educational programs and services to the needs of inclusive students; their needs are not identified; they study under the same conditions as regular students. Accordingly, teaching staff does not have the knowledge and skills to teach inclusive students; university lecturers misunderstand or oversimplify the social phenomena of ‘inclusion’ and ‘diversity’. The situation is more acute with the creation of a barrier-free architectural environment on university campuses. Recent reports indicate that these reforms have not been implemented to date, proven controversial in practice due to the inconsistency of national research on inclusion in higher education. Widely announced reforms have not produced the expected results leading to distortions at the local level. Inconsistent policies, contradictory legislative acts without expertise of needs and developing specific implementation criteria, without training specialists and indicators for achieving reforms are doomed to failure and mistrust of society. Based on the results of this research, recommendations have been developed: (1) to overcome inconsistencies in legislation regarding DEI in higher education; (2) to encourage initiatives in universities' inclusive environments; (3) to develop projects that will promote public awareness of DEI.

Keywords: diversity-equity-inclusion, Kazakhstani universities, reforms, legislation, accessibility

Procedia PDF Downloads 6
3426 Case-Based Reasoning Approach for Process Planning of Internal Thread Cold Extrusion

Authors: D. Zhang, H. Y. Du, G. W. Li, J. Zeng, D. W. Zuo, Y. P. You

Abstract:

For the difficult issues of process selection, case-based reasoning technology is applied to computer aided process planning system for cold form tapping of internal threads on the basis of similarity in the process. A model is established based on the analysis of process planning. Case representation and similarity computing method are given. Confidence degree is used to evaluate the case. Rule-based reuse strategy is presented. The scheme is illustrated and verified by practical application. The case shows the design results with the proposed method are effective.

Keywords: case-based reasoning, internal thread, cold extrusion, process planning

Procedia PDF Downloads 506
3425 Polymer Advancement with Poly(High Internal Phase Emulsion) Poly(S/DVB) Modified via Layer-by-Layer for CO2 Adsorption

Authors: Saifon Chongthub

Abstract:

The purpose of this research is to synthesize adsorbent foam for CO2 adsorption. The polymer was prepared from poly High Internal Phase Emulsion (PolyHIPE) using styrene as monomer and divinylbenzene as comonomer. Its morphology was determined by Scanning Electron Microscopy (SEM). To further increased CO2 adsorption of the prepared polyHIPE, the layer by layer (LbL) technique was applied, which alternated polyelectrolyte injection between layers of Poly(styrenesulfonate) (PSS) and Poly(diallyldimetyl-ammonium chloride)(PDADMAC) as primary layer, and layers of PSS and polyetyleneimine (PEI) as secondary layer.

Keywords: high internal phase emulsion, polyHIPE, surface modification, layer by layer technique, CO2 adsorption

Procedia PDF Downloads 284
3424 Optimization for the Hydraulic Clamping System of an Internal Circulation Two-Platen Injection Molding Machine

Authors: Jian Wang, Lu Yang, Jiong Peng

Abstract:

Internal circulation two-platen clamping system for injection molding machine (IMM) has many potential advantages on energy-saving. In order to estimate its properties, experiments in this paper were carried out. Displacement and pressure of the components were measured. In comparison, the model of hydraulic clamping system was established by using AMESim. The related parameters as well as the energy consumption could be calculated. According to the analysis, the hydraulic system was optimized in order to reduce the energy consumption.

Keywords: AMESim, energy-saving, injection molding machine, internal circulation

Procedia PDF Downloads 546