Search results for: Leonie Jooste

Authors: Leonie Jooste

Abstract:

The main purpose of this article is to explore the ethical values of accounting students at Universities and Business Managers. Financial fraud (earnings management) is continuing to exist and published in literature and social media. However, irrespective of extensive publication, and academic research, financial fraud is still happening or still being committed. The student of today may be the manager in the future. In a study by Bruns and Merchant, the authors found that the morality of short-term earnings management was of little concern to researchers and accounting practitioners. However, in the light of increased financial frauds and failures, new and increased emphasis has been placed on the importance of the concepts of earnings quality, earnings management practices, and the inclusion of business ethics in accounting syllabi. This study uses a quantitative analysis related to the Bruns and Merchant survey of accounting students. 59 accounting students in the MENA area were surveyed in 2022 to measure their ethical values regarding earning management practices in organisations. The results of this survey were compared the surveys in 2013 to determine if courses in business ethics offered at the university influenced the perceptions of students on unethical behaviour in business practices. For the data analysis, the mean values and significant differences were calculated and compared. Overall, the results showed that there was hardly any significant difference between the two surveys.

Keywords: ethics, earnings management, corporate social responsibility, business courses.

Procedia PDF Downloads 92

Authors: Richard Nyanzi, Maupi E. Letsoalo, Jacobus N. Eloff, Piet J. Jooste

Abstract:

Candida albicans naturally occurs in the gastrointestinal tract (GIT) of more than 50% of humans. Overgrowth of the fungus causes several forms of candidiasis including oral thrush. Overgrowth tends to occur in immunocompromised humans such as diabetic, cancer and HIV patients. Antifungal treatment is available, but not without shortcomings. In this study, inhibitory activity of five probiotic Lactobacillus strains was demonstrated against the growth of seven clinical strains of Candida albicans by co-culturing of the organisms in a maize gruel (MG) medium. Phenotypic tests, molecular techniques and phylogenetic analysis have enabled precise identification of the organisms used in the study. The quantitative pour plate technique was used to enumerate colonies of the yeasts and the lactobacilli and the Kruskal-Wallis test and ANOVA tests were employed to compare the distributions of the colonies of the organisms. The cereal medium, containing added carbon sources, was inoculated with a Candida and a Lactobacillus strain in combination and incubated at 37 °C for 168 h. Aliquots were regularly taken and subjected to pH determination and colony enumeration. Certain Lactobacillus strains proved to be inhibitory and also lethal to some Candida albicans strains. A low pH due to Lactobacillus acid production resulted in significant low Candida colony counts. Higher Lactobacillus colony counts did not necessarily result in lower Candida counts suggesting that inhibitory factors besides low pH and competitive growth by lactobacilli contributed to the reduction in Candida counts. Such anti-Candida efficacy however needs to be confirmed by in vivo studies.

Keywords: candida albicans, oral thrush, candidiasis, lactobacillus, probiotics

Procedia PDF Downloads 380

Authors: Leonie Laskowitz

Abstract:

A self-confident appearance is a basic prerequisite for success in the world of work 4.0. Within a few seconds, people convey a first impression that usually lasts. Artificial intelligence is making it increasingly important how our virtual selves appear and communicate (nonverbally) in digital worlds such as the metaverse. In addition to the modified creation of an avatar, the field of photogrammetry is developing fast, creating exact likenesses of ourselves in virtual environments. Given the importance of self-representation in virtual space for future collaborations, it is important to investigate the impact of phenotype in virtual worlds and how an avatar type can profitably be used situationally. We analyzed the effect of self-similar versus desirable self-presentation as an avatar on one's self-awareness, considering various theoretical constructs in the area of self-awareness and stress stimuli. The avatars were arbitrarily created on the one hand and scanned on the other hand with the help of a lidar sensor, the state-of-the-art photogrammetry method. All subjects were exposed to the established Trier Social Stress Test. The results showed that especially insecure people prefer to create rather than be scanned when confronted with a stressful work situation. (1) If they are in a casual work environment and a relaxed situation, they prefer a 3D photorealistic avatar that reflects them in detail. (2) Confident people will give their avatar their true appearance in any situation, while insecure people would only do so for honesty and authenticity. (3) Thus, the choice of avatar type has considerable impact on self-confidence in different situations.

Keywords: avatar, virtual identity, self-presentation, metaverse, virtual reality, self-awareness

Procedia PDF Downloads 118

Authors: Joseph Gear, Yue Xu, Ernest Foo, Praveen Gauravaran, Zahra Jadidi, Leonie Simpson

Abstract:

Deep learning methods have been seeing an increasing application to the long-standing security research goal of automatic vulnerability detection for source code. Attention, however, must still be paid to the task of producing vector representations for source code (code embeddings) as input for these deep learning models. Graphical representations of code, most predominantly Abstract Syntax Trees and Code Property Graphs, have received some use in this task of late; however, for very large graphs representing very large code snip- pets, learning becomes prohibitively computationally expensive. This expense may be reduced by intelligently pruning this input to only vulnerability-relevant information; however, little research in this area has been performed. Additionally, most existing work comprehends code based solely on the structure of the graph at the expense of the information contained by the node in the graph. This paper proposes Semantic-enhanced Code Embedding for Vulnerability Discovery (SCEVD), a deep learning model which uses semantic-based feature selection for its vulnerability classification model. It uses information from the nodes as well as the structure of the code graph in order to select features which are most indicative of the presence or absence of vulnerabilities. This model is implemented and experimentally tested using the SARD Juliet vulnerability test suite to determine its efficacy. It is able to improve on existing code graph feature selection methods, as demonstrated by its improved ability to discover vulnerabilities.

Keywords: code representation, deep learning, source code semantics, vulnerability discovery

Procedia PDF Downloads 126

Authors: Leonie Bradfield, Stephen Fityus, John Simmons

Abstract:

The shearing behavior of current and planned coal mine spoil dumps up to 400m in height is studied using large-sample-high-stress direct shear tests performed on a range of spoils common to the coalfields of Eastern Australia. The motivation for the study is to address industry concerns that some constructed spoil dump heights ( > 350m) are exceeding the scale ( ≤ 120m) for which reliable design information exists, and because modern geotechnical laboratories are not equipped to test representative spoil specimens at field-scale stresses. For more than two decades, shear strength estimation for spoil dumps has been based on either infrequent, very small-scale tests where oversize particles are scalped to comply with device specimen size capacity such that the influence of prototype-sized particles on shear strength is not captured; or on published guidelines that provide linear shear strength envelopes derived from small-scale test data and verified in practice by slope performance of dumps up to 120m in height. To date, these published guidelines appear to have been reliable. However, in the field of rockfill dam design there is a broad acceptance of a curvilinear shear strength envelope, and if this is applicable to coal mine spoils, then these industry-accepted guidelines may overestimate the strength and stability of dumps at higher stress levels. The pressing need to rationally define the shearing behavior of more representative spoil specimens at field-scale stresses led to the successful design, construction and operation of a large direct shear machine (LDSM) and its subsequent application to provide reliable design information for current and planned very-high dumps. The LDSM can test at a much larger scale, in terms of combined specimen size (720mm x 720mm x 600mm) and stress (σn up to 4.6MPa), than has ever previously been achieved using a direct shear machine for geotechnical testing of rockfill. The results of an extensive LDSM testing program on a wide range of coal-mine spoils are compared to a published framework that widely accepted by the Australian coal mining industry as the standard for shear strength characterization of mine spoil. A critical outcome is that the LDSM data highlights several non-compliant spoils, and stress-dependent shearing behavior, for which the correct application of the published framework will not provide reliable shear strength parameters for design. Shear strength envelopes developed from the LDSM data are also compared with dam engineering knowledge, where failure envelopes of rockfills are curved in a concave-down manner. The LDSM data indicates that shear strength envelopes for coal-mine spoils abundant with rock fragments are not in fact curved and that the shape of the failure envelope is ultimately determined by the strength of rock fragments. Curvilinear failure envelopes were found to be appropriate for soil-like spoils containing minor or no rock fragments, or hard-soil aggregates.

Keywords: coal mine, direct shear test, high dump, large scale, mine spoil, shear strength, spoil dump

Procedia PDF Downloads 140