Search results for: design statements

Authors: Jeff Colwell, Benjamin Knox

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While fire and explosion incidents are often observed by eyewitnesses, the weight that fire investigators should place on those observations in their investigations is a complex issue. There is no doubt that eyewitness statements can be an important component to an investigation, particularly when other evidence is sparse, as is often the case when damage to the scene is severe. However, it is well known that eyewitness statements can be incorrect for a variety of reasons, including deception. In this paper, we reviewed factors that can have an effect on the complex processes associated with the perception, retention, and retrieval of an event. We then review the accuracy of eyewitness statements from unique criminal and civil incidents, including fire and explosion incidents, in which the accuracy of the statements could be independently evaluated. Finally, the motives for deceptive eyewitness statements are described, along with techniques that fire and explosion investigators can employ, to increase the accuracy of the eyewitness statements that they solicit.

Keywords: fire, explosion, eyewitness, reliability

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Authors: Giya Erina

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Linguists have analyzed the rhetorical structure of various forensic genres, but only a few have investigated the complete structure of death row statements. Unlike other forensic text types, such as suicide or ransom notes, the focus of death row statement analysis is not the authenticity or falsity of the text, but its intended meaning and its communicative purpose. As it constitutes their last statement before their execution, there are probably many things that inmates would like to express. This study mainly examines the rhetorical moves of 200 death row statements from the Texas Department of Criminal Justice website using rhetorical move analysis. The rhetorical moves identified in the statements will be classified based on their communicative purpose, and they will be grouped into moves and steps. A move structure will finally be suggested from the most common or characteristic moves and steps, as well as some sub-moves. However, because of some statements’ atypicality, some moves may appear in different parts of the texts or not at all.

Keywords: Death row statements, forensic linguistics, genre analysis, move analysis

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Authors: Chie Urawa

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Cautionary statements or disclaimers in corporate annual reports need to be carefully designed because clear cautionary statements may protect a company in the case of legal disputes and may undermine positive impressions. This study compares the language of cautionary statements using two corpora, Sony’s cautionary statement corpus (S-corpus) and Panasonic’s cautionary statement corpus (P-corpus), illustrating the differences and similarities in relation to the use of meaningful cautionary statements and critically analyzing why practitioners use the way. The findings describe the distinct differences between the two companies in the presentation of the risk factors and the way how they make the statements. The word ability is used more for legal protection in S-corpus whereas the word possibility is used more to convey a better impression in P-corpus. The main similarities are identified in the use of lexical words and pronouns, and almost the same wordings for eight years. The findings show how they make the statements unique to the company in the presentation of risk factors, and the characteristics of specific genre of professional communication. Important implications of this study are that more comprehensive approach can be applied in other contexts, and be used by companies to reflect upon their cautionary statements.

Keywords: cautionary statements, corporate annual reports, corpus, risk factors

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Authors: Tejas Dhadphale

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The user-centered design (UCD) approach has led to an increased interest in empathy within the product development process. Designers have explored several empathetic methods and tools such as personas, empathy maps, journey maps, user needs statements and user scenarios to capture and visualize users’ needs. The goal of these tools is not only to generate a deeper and shared understanding of user needs but also to become a point of reference for subsequent decision making, brainstorming and concept evaluation tasks. The purpose of this study is to measure the effect of empathy priming on divergent brainstorming tasks. This study compares the effects of three empathy tools, personas, empathy maps and user needs statements, on ideation fluency and originality of ideas during brainstorming tasks. In a three-between-subjects experimental design study, sixty product design students were randomly assigned to one of three conditions: persona, empathy maps and user needs statements. A one-way, between-subjects analysis of variance (ANOVA) revealed a a statistically significant difference in empathy priming on fluency and originality of ideas. Participants in the persona group showed higher ideation fluency and generated a greater number of original ideas compared to the other groups. The results show that participants in the user need statement group to generate a greater number of feasible and relevant ideas. The study also aims to understand how formatting and visualization of empathy tools impact divergent brainstorming tasks. Participants were interviewed to understand how different visualizations of users’ needs (personas, empathy maps and user needs statements) facilitated idea generation during brainstorming tasks. Implications for design education are discussed.

Keywords: empathy, persona, priming, Design research

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Authors: Shuofen Hsu, Ya-Yi Chao, Chao-Wei Li

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This paper investigates the factors of whether firms’ quarterly consolidated financial statements to be voluntary reviewed by auditor. To promote the information transparency, the Financial Supervisory Commission of Executive Yuan in Taiwan ruled the Taiwanese listed companies should announce the first and third quarterly consolidated financial statements since 2008 to 2012, while the Commission didn’t require the consolidated financial statements should be reviewed by auditors. This is a very special practice in emerging market, especially in Taiwan. The valuable data of this period is suitable for us to research the determinants of firms’ voluntary review decision in emerging markets. We collected the auditors' report of each company and each year of Taiwanese listed companies since 2008 to 2012 for our research samples. We use probit model to test and analyze the determinants of voluntary review decision of the first and third quarterly consolidated financial statements. Our empirical result shows that the firms whose first and third quarterly consolidated financial statements are voluntary to be reviewed by auditors have better ranking of information transparency, higher audit quality, and better corporate governance, suggesting that voluntary review is a good signal to firms’ better information and corporate governance quality.

Keywords: voluntary review, information transparency, audit quality, quarterly consolidated financial statements

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Authors: E. Osorio Schmied

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Architects commonly attempt a depiction of organic forms when their works are inspired by nature, regardless of the building site. Nevertheless it is also possible to try matching structures with natural scenery, by applying a phenomenological approach in terms of spatial operations, regarding perceptions from nature through architectural aspects such as protection, views, and orientation. This method acknowledges a relationship between place and space, where intentions towards tangible facts then become design statements. Although spaces resulting from such a process may present an effective response to the environment, they can also offer further outcomes beyond the realm of form. The hypothesis is that, in addition to recognising a bond between architecture and nature, it is also plausible to associate such perceptions with the inner ambient of buildings, by analysing features such as daylight. The case study of a single-family house in a rainforest near Valdivia, Chilean Patagonia is presented, with the intention of addressing the above notions through a discussion of the actual effects of inhabiting a place by way of a series of insights, including a revision of diagrams and photographs that assist in understanding the implications of this design practice. In addition, figures based on post-occupancy behaviour and daylighting performance relate both architectural and environmental issues to a decision-making process motivated by the observation of nature.

Keywords: architecture, design statements, nature, perception

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Authors: Teguh Sugiarto

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Background: The research aims to explore if there is fraud in a financial statement, use the Act stated that Benford's distribution all digits must compare the number will follow the trend of lower number. Research methods: This research uses all the analysis number being in Benford's law. After receiving the results of the analysis of all the digits, the author makes a distinction between implementation using the scale above and below 5%, the rate of occurrence of difference. With the number which have differences in the range of 5%, then can do the follow-up and the detection of the onset of fraud against the financial statements. The findings: From the research that has been done can be drawn the conclusion that the average of all numbers appear in the financial statements, and compare the rates of occurrence of numbers according to the characteristics of Benford's law. About the existence of errors and fraud in the financial statements of PT medco Energy Tbk did not occur. Conclusions: The study concludes that Benford's law can serve as indicator tool in detecting the possibility of in financial statements to case studies of PT Medco Energy Tbk for the fiscal year 2000-2010.

Keywords: Benford law, first digits, all digits number Benford law, financial statement

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Authors: Kateřina Struhařová

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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.

Keywords: accounting information quality, financial statements, Czech Republic, private companies

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Authors: Steven Woods

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The use of Corporate Social Responsibility Statements has become ubiquitous in society. The appeal to consumers by being a well-behaved social entity has become a strategy not just to ensure brand loyalty but also to further larger scale projects of corporate interests. Specifically, the use of CSR to position corporations as good planetary citizens involves not just self-promotion but also a way of transferring responsibility from systems to individuals. By using techniques labeled as “greenwashing” and emphasizing ethical consumption choices as the solution, corporations present themselves as good members of the community and pursuing sustainability. Ultimately, the primary function of Corporate Social Responsibility statements is to maintain the economic status quo of ongoing growth and consumption while presenting and environmentally progressive image to the public, as well as reassuring them corporate behavior is superior to government intervention. By analyzing the communication techniques utilized through content analysis of specific examples, along with an analysis of the frames of meaning constructed in the CSR statements, the practices of Corporate Responsibility and Sustainability will be addressed from an ethical perspective.

Keywords: corporate social responsibility, ethics, greenwashing, sustainability

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Authors: Bonee Jaye Besana Bagaipo

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The goal of this study was to assess the status of gender division of labor among indigenous peoples in the Municipality of Nabunturan and coordinate the results to the Tribal Council for an appropriate blueprint in reaching Mansaka, Mandaya, and Aeta respectively. This is a qualitative type of research where the researcher utilized three methods of data gathering namely key informants’ interview, focus group discussions and survey questionnaire. Exceptional characteristics of each tribe like marriage practices, religious beliefs and sources of livelihood were presented as merely profiling. Results revealed that in productive role, respondents perceived that the statements presented are highly masculine task. In reproductive role, respondents perceived the statements presented are a common role task. In household and community services respondents perceived the statements presented are a common role task. In community management and political activities, respondents perceived the statements presented are a highly masculine and common role.

Keywords: gender and development, indigenous people, public administration, policy making

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Authors: Christa L. Arnold, Margaret C. Stewart

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This research shares the results of an exploratory study examining Statement Analysis (SA) to detect deception in online truthful and untruthful social media posts. Applying a Law Enforcement methodology SA, used in criminal interview statements, this research analyzes what is stated to assist in evaluating written deceptive information. Preliminary findings reveal qualitative and quantitative nuances for SA in online deception detection and uncover insights regarding digital deceptive behavior. Thus far, findings reveal truthful statements tend to differ from untruthful statements in both content and quality.

Keywords: deception detection, online deception, social media content, statement analysis

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Authors: Shuofen Hsu, Ya-Yi Chao, Chao-Wei Li

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This paper investigates the relationship between voluntary audit (hereafter, VA) of semi-annual consolidated financial statements decision and accounting conservatism. In general, there are four kinds of auditors' assurance services, which include audit, review, agreed-upon procedure and compliance engagements base on degree of assurance. The VA work by auditors may not only have the higher audit quality but an important signal of more reliable information than the review work. In Taiwan, The listed companies must prepare the semi-annual consolidated financial statements and with auditors' review before 2012, but some of the listed companies choose the assurance work from review to audit voluntarily. Due to the adoption of International Financial Reporting Standards, the listed companies were required to prepare the second quarterly consolidated financial statements which should be reviewed by auditors since 2013. This rule will change some of the assurance work from audit to review by auditors, and the information asymmetry maybe increased. To control the selection bias, we use two-stage model to test the relationship between VA decision and accounting conservatism. Our empirical results indicate that the VA decision and accounting conservatism have a significant positive relationship in firms with family-controlled. That is, firms with family-controlled are more likely to do VA and to prepare more conservative consolidated financial statements to reduce the information asymmetry, meaning that there is a complementary effect between VA and accounting conservatism for firms with more information asymmetry. But on the contrary, we find that the VA decision and accounting conservatism have a significant negative relationship in firms with professional managers-controlled, meaning that there is a substitution effect between VA and accounting conservatism for firms with less information asymmetry. Finally, the accounting conservatism of consolidated financial statements decrease after the adoption of IFRSs (International Financial Reporting Standards) in Taiwan. It means that the disclosure and transparency of consolidated financial statements had be improved.

Keywords: voluntary audit, accounting conservatism, audit quality, information asymmetry

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Authors: Levan Sabauri

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The purpose of this article is an examination of the meaning of theoretic aspects of audit in the context of solving of specific problems of the audit. The audit’s aim is the estimation of financial statements by the auditor, i.e. if they are prepared according to the basic requirements of current financial statements. By examination of concrete examples, we can clearly see problems created in an audit and in often cases, those contradictions which can be caused by incompliance of matters regulated by legislation and by reality. An important part of this work is the analysis of reform in the direction of business accounting, statements and audit in Georgia and its comparison with EU countries. In the article, attention is concentrated on the analysis of specific problems of auditing practice and ways of their solving by taking into consideration theoretical aspects of the audit are proposed.

Keywords: audit, auditor, auditors’ ethic code, auditor’s risk, financial statement, objectivity

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Authors: Mrigakshi Das

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The private sector investments and quantum of money required in this sector critically hinges on the financial risk and returns the sector offers to providers of capital. Therefore, it becomes important to understand financial performance of hospitals. Financial Analysis is useful for decision makers in a variety of settings. Consider the small proprietary hospitals, say, Physicians Clinic. The managers of such clinic need the information that financial statements provide. Attention to Financial Statements of healthcare Organizations can provide answers to questions like: How are they doing? What is their rate of profit? What is their solvency and liquidity position? What are their sources and application of funds? What is their Operational Efficiency? The researcher has studied Financial Statements of 5 Private Healthcare Organizations in Guwahati City.

Keywords: not-for-profit organizations, financial analysis, ratio analysis, profitability analysis, liquidity analysis, operational efficiency, capital structure analysis

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Authors: Afentoula Mavrodi, Andreas Georgiou, Georgios Tsiotras, Vassilis Aletras

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Placing a monetary value on a quality-adjusted-life-year (QALY) is of utmost importance in economic evaluation. Identifying the population’s preferences is critical in order to understand some of the reasons driving variations in the assigned monetary value. Yet, evidence of the motives behind value assignment to a QALY by the general public is limited. Developing an instrument that would capture the population’s motives could be proven valuable to policy-makers, to guide them in allocating different values to a QALY based on users’ motivations. The aim of this study was to identify the most relevant motives and develop an appropriate instrument to assess them. To design the instrument, we employed: a) the EQ-5D-3L tool to assess participants’ current health status, and b) the Willingness-to-Pay (WTP) approach, within the Contingent Valuation (CV) Method framework, to elicit the monetary value. Advancing the open-ended approach adopted to assess solely protest bidders’ motives; a variety of follow-up item-specific statements were designed (deductive approach), aiming to evaluate motives of both protest bidders and participants willing to pay for the hypothetical treatment under consideration. The initial design of the survey instrument was the outcome of an extensive literature review. This instrument was revised based on 15 semi-structured interviews that took place in September 2018 and a pilot study held during two months (October-November) in 2018. Individuals with different educational, occupational and economical backgrounds and adequate verbal skills were recruited to complete the semi-structured interviews. The follow-up motivation statements of both protest bidders and those willing to pay were revised and rephrased after the semi-structured interviews. In total 4 statements for protest bidders and 3 statements for those willing to pay for the treatment were chosen to be included in the survey tool. Using the CATI (Computer Assisted Telephone Interview) method, a randomly selected sample of 97 persons living in Thessaloniki, Greece, completed the questionnaire on two occasions over a period of 4 weeks. Based on pilot study results, a test-retest reliability assessment was performed using the intra-class correlation coefficient (ICC). All statements formulated for protest bidders showed acceptable reliability (ICC values of 0.84 (95% CI: 0.67, 0.92) and above). Similarly, all statements for those willing to pay for the treatment showed high reliability (ICC values of 0.86 (95% CI: 0.78, 0.91) and above). Overall, the instrument designed in this study was reliable with regards to the item-specific statements assessing participants’ motivation. Validation of the instrument will take place in a future study. For a holistic WTP per QALY instrument, participants’ motivation must be addressed broadly. The instrument developed in this study captured a variety of motives and provided insight with regards to the method through which the latter are evaluated. Last but not least, it extended motive assessment to all study participants and not only protest bidders.

Keywords: contingent valuation method, instrument, motives, quality-adjusted life-year, willingness-to-pay

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Authors: Ignacio Luis Ramirez, Brittney Holcomb

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This study examines attitudes toward sexual assault based on religious affiliation, religiosity, religious beliefs, attitude about sexual assault education, alcohol, and drug use. This study found respondents who identified themselves as Catholics had more negative attitudes toward sexual assault and were more likely to support victim-blaming statements than Baptists or Protestants. Respondents who indicated a greater problem with alcohol had more negative attitudes toward sexual assault and were more likely to support victim-blaming statements. In reference to gender, males had more negative attitudes toward sexual assault and were more likely to support victim-blaming statements than females. The respondent’s religiosity and religious beliefs did not affect their attitudes toward sexual assault. Additionally, attitudes about sexual assault education and drug use did not affect attitudes toward sexual assault.

Keywords: sexual assault, religion, education, alcohol, drugs

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Authors: Reem Muaid, Thomas Chesney

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Background: Attitude towards organ donation is predominantly positive in the UK; however, the donation rate remains low. To develop more effective interventions, this research aims to examine the behavioural barriers in organ donations using Q methodology to elicit patterns of overlap among different barriers and motivators. Method: A Q methodology study was conducted with 40 participants aged 19-64 who were asked to rank 47 statements on issues that are associated with organ donation. By-person factor analysis using Centroid method and Varimax rotation was conducted to bring out patterns in the way statements were ranked to obtain groupings of participants who had arranged the statements in similar fashion. Results: Four viewpoints were extracted: The Realist, the Optimist Hesitant, the Pessimist Determinant, and the Empathetic. Salient barriers to organ donation presented in each viewpoint suggest that perceived lack of knowledge, anxiety, mistrust in the healthcare system, and lack of cue to action are the main barriers to organ donation. Consensus statements suggest that religion and family agreement are inconsequential if the attitude to organ donation is well-formed. Conclusion: There are different attitudes around deceased organ donation that were uncovered using Q methodology. These results suggest that people respond to behavioural change campaigns differently depending on their own perceptions of organ donation. We argue that a paradigm shift in behavioural interventions is underpinned by understanding the overlapping yet distinctive nature of perceived perspectives.

Keywords: organ donation, Q methodology, behavioural interventions, post Q Survey

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Authors: Tsai-Hsiu Lin

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Presentism is one of the orientations of teachers’ teaching culture. However, there are few researchers to explore it in Taiwan. The objective of this study is to establish an expert-based determination of the content of teachers’ presentism in Taiwan. The author reviewed the works of Jackson, Lortie, and Hargreaves and employed Hargreaves’ three forms of teachers’ presentism as a framework to design the questionnaire of this study. The questionnaire of teachers’ presentism comprised of 42 statements. A three-round web-based Delphi survey was proposed to 14 participants (two teacher educators, two educational administrators, three school principals, and seven schoolteachers), 13 participants (92.86%) completed the three-rounds of the study. The participants were invited to indicate the importance of each statement. The Delphi study used means and standard deviation to present information concerning the collective judgments of respondents. Finally, the author obtained consensual results for 67% (28/42). However, the outcome of this study could be the result of identifying a series of general statements rather than an in-depth exposition of the topic.

Keywords: Delphi Method, Teachers’ Presentism, Sociology of Teaching, Teaching Culture

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Authors: Jayme R. Swanke

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This study examined the benefits of maintaining public blogs about substance use disorder recovery. The data analyzed for this study included statements about the benefits derived by individuals who blogged about their recovery. The researcher developed classifications of statements that expressed what these individuals gained from blogging into common themes and developed an emerging theory based on these patterns. The findings indicate that these individuals in recovery benefit from blogging by developing connections, processing emotions, remaining accountable, as well as enjoying.

Keywords: substance use disorder recovery, connection, blogging, accountability, processing emotions

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Authors: Mai Hoang Minh

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Financial statements (FS) are tools which provide information to users for making business decisions. This article is going to present the survey which clarifies the role of financial statement to Commercial Banks’ loan decisions in Vietnam. Moreover, this also discusses about financial statement’s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities.

Keywords: usefulness of financial statement, accounting information quality, loan decisions

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Authors: Francielle A. Vargas, Thiago A. S. Pardo

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According to the standard philosophical definition, lying is saying something that you believe to be false with the intent to deceive. For deception detection, the FBI trains its agents in a technique named statement analysis, which attempts to detect deception based on parts of speech (i.e., linguistics style). This method is employed in interrogations, where the suspects are first asked to make a written statement. In this poster, we model false statements using linguistics style. In order to achieve this, we methodically analyze linguistic features in a corpus of fake news in the Portuguese language. The results show that they present substantial lexical, syntactic and semantic variations, as well as punctuation and emotion distinctions.

Keywords: deception detection, linguistics style, computational linguistics, natural language processing

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Authors: Sebastian Leal-Arenas

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English uses in-situ Nuclear Stress (NS) to express the meanings of theticity and focus. The NS is phonetically represented by an increase in duration, intensity, and pitch range. On the other hand, Spanish conveys the same meanings by aligning the constituent that carries the NS to the end of the sentence via word-order movement. However, little is known about heritage speakers’ production of theticity and focus in English or Spanish. The present study investigates heritage speakers’ production of thetic and subject focus statements. Participants (n = 11) were heritage speakers of Spanish with varying proficiency enrolled in a writing course at a university in the United States. In the production task, participants observed contextualized images and uttered a sentence to answer a provided question. Duration, intensity, and F0 peak were the correlates to stress considered in this investigation. Results indicated that participants tended to present an intonation closer to what is expected in English monolinguals in subject-focus statements than in thetic sentences. However, participants with lower Spanish proficiency used in-situ NS placement in thetic statements more often than those with higher proficiency. Results are discussed in terms of the production patterns observed in heritage speakers with emphasis on the role of language dominance.

Keywords: focus, heritage speakers, prosody, theticity

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Authors: Mohammad Sarchami, Mohsen Zeinalkhani

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Always, financial reporting system faces some problems to win public ear. The increase in the number of fraud and representation, often combined with the bankruptcy of large companies, has raised concerns about the quality of financial statements. So, investors, legislators, managers, and auditors have focused on significant fraud detection or prevention in financial statements. This article aims to investigate the Sugeno fuzzy classification to consider fraud detection in financial reporting of accepted firms by Tehran stock exchange. The hypothesis is: Sugeno fuzzy classification may detect fraud in financial reporting by financial ratio. Hypothesis was tested using Matlab software. Accuracy average was 81/80 in Sugeno fuzzy classification; so the hypothesis was confirmed.

Keywords: fraud, financial reporting, Sugeno fuzzy classification, firm

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Authors: Yan Yue

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Epistemic stance refers to the writer’s judgement about the certainty of the proposition, which demonstrates writer’s degree of commitment and confidence to the status of the information. Epistemic stance can exert great consequence to the validity or reliability of the values of a statement, however, to date, it receives little attention in translations studies, especially from the perspective of systemic functional linguistics (SFL) and with the relation to translator’s domain knowledge. This study is corpus-based research carried out in SFL perspective, which investigates translator’s epistemic stance pattern in Chinese medicine discourse translations by translators with and without medical domain knowledge. Overall, our findings show that all translators tend to be neither too assertive nor too doubted about Chinese medicine statements, and they all tend to express their epistemic stance in a subjective rather than objective way. Individually, there is a clear pattern of epistemic stance marked off by translators’ medical expertise, which further consolidates the previous finding that epistemic asymmetry is found most salient between lay people and professionals. However, contrary to our hypothesis, translators as clinicians who have more medical knowledge are found to be more tentative to TCM statements than translators as non-clinicians. This finding could serve to refine the statements about the relation between writer’s domain knowledge and epistemic stance-taking and the current debate whether Chinese medicine texts should only be translated by clinicians.

Keywords: epistemic stance, domain knowledge, SFL, medical translation

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Authors: Wiji Wijaya

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The aim of this research is to examine the effect of internal control weaknesses and audit opinion on the state’s loss findings of audit compliance to the regulation in public sector. The samples of this research consisted of 175 local government financial statements in the area of Central Java Province at 2009 until 2013. Area sampling design was used to select the financial statements. This study using quantitative descriptive statistical analysis and regression was run for data analysis and hypothesis examination. Result of this study indicated that internal control weaknesses and audit opinion contributes a positive influence which is significant to the state’s loss findings of audit compliance to the regulation. The internal control weaknesses that affect the state's loss finding are weakness control system of accounting and reporting with the value of the critical ratio 0.010 p 2.613 ; weakness budget execution control system with critical ratio value of 3.421 p 0.001 and weaknesses internal control structure with critical ratio value of 2.246 p 0.026 . While the audit opinion with a critical ratio value of 4.401 p 0.000. The implications of this research so that policy makers at the local government should give more attention to the implementation and improvement of internal control system.

Keywords: audit compliance findings, state’s loss, audit opinion, internal control, local government

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Authors: Ayşegül Çabuk, Mine Işıksal

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Mathematics is a sense-making activity so that it requires meaningful learning. Hence based on this idea, meaningful mathematical connections are necessary to learn mathematics. At that point, the major question has become that which educational methods can provide opportunities to provide mathematical connections and to understand mathematics. The amalgam of reasoning and proof can be the one of the methods that creates opportunities to learn mathematics in a meaningful way. However, even if reasoning and proof should be included from prekindergarten to grade 12, studies in literature generally include secondary school students and pre-service mathematics teachers. With the light of the idea that the amalgam of reasoning and proof has significant effect on middle school students' mathematical learning, this study aims to investigate middle grade students' tendencies while reasoning the correctness of statements related to numbers. The sample included 272 middle grade students, specifically 69 of them were sixth grade students (25.4%), 101 of them were seventh grade students (37.1%) and 102 of them were eighth grade students (37.5%). Data was gathered through an achievement test including 2 essay types of problems about algebra. The answers of two items were analyzed both quantitatively and qualitatively in terms of students' solutions strategies while reasoning the correctness of the statements. Similar on the findings in the literature, most of the students, in all grade levels, used numerical examples to judge the statements. Moreover the results also showed that the majority of these students appear to believe that providing one or more selected examples is sufficient to show the correctness of the statement. Hence based on the findings of the study, even students in earlier ages have proving and reasoning abilities their reasoning's generally based on the empirical evidences. Therefore, it is suggested that examples and example-based reasoning can be a fundamental role on to generate systematical reasoning and proof insight in earlier ages.

Keywords: reasoning, mathematics learning, middle grade students

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Authors: Teguh Sugiarto, Amir Mohamadian Amiri

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Background: This study aims to explore if there is fraud in the company's financial report distribution using the number first digit Lucas, Fibonacci and Benford. Research methods: In this study, the author uses a number model contained in the first digit of the model Lucas, Fibonacci and Benford, to make a distinction between implementation by using the scale above and below 5%, the rate of occurrence of a difference against the digit number contained on Lucas, Fibonacci and Benford. If there is a significant difference above and below 5%, then the process of follow-up and detection of occurrence of fraud against the financial statements can be made. Findings: From research that has been done can be concluded that the number of frequency levels contained in the financial statements of PT Bank BRI Tbk in a year in the same conscientious results for model Lucas, Fibonacci and Benford.

Keywords: Lucas, Fibonacci, Benford, first digit

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Authors: L. Dinco John Christian, C. Ramos Camille, C. Reyes Maria Eloisa

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HIV/AIDS has been dubbed as one of the most stigmatised diseases of the recent century. Nelson Mandela pointed out that PLWHA (People Living With HIV/AIDS) are not killed by the disease, but by the stigma surrounding it. Despite the numerous studies on HIV/AIDS Stigmatisation globally, little is known about how evident and how powerful the media can be in framing the views of the readers when it comes to print in the Philippine context. This study dealt with a quantitative content analysis of HIV/AIDS-related news articles published by the top three broadsheets such as Philippine Daily Inquirer, Manila Bulletin and the Philippine Star in the span of one year. The HIV/AIDS-related news articles were collected and subjected to coding according to their tones, stigmatising statements/terminologies and news prominence. An analysis of the results had supported the researchers’ objectives (1) that there are different tones of HIV/AIDS-related news articles, (2) that there is a significant relation between the Stigmatizing Statements/Terminologies and the tone and that the (3) technical properties of HIV/AIDS related news articles determine the news prominence. Results revealed that despite the fact that the broadsheets were overtly reporting HIV/AIDS in Anti-Stigma-toned articles, they were covertly suggesting Stigma by the use of Stigmatising statements/terminologies present in it rather than plainly disseminating current medical knowledge about the transmission and treatments of the disease; the technical properties of the HIV/AIDS related news articles determined its prominence.

Keywords: HIV, AIDS, newspaper, content analysis

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Authors: Satinder Bhatia

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Limited Liability Partnerships (LLPs) was a concept introduced in India in 2009. Ever since then, there has been a fierce growth in the number of organizations registered as LLPs outpacing the number of registrations as private companies. Among other benefits extended to LLPs, the audit being mandated only for LLPs having a turnover of at least Rs 40 lakhs or capital contribution of Rs 25 lakhs, has been a major attraction. This has resulted in only about 10 per cent of LLPs coming under mandatory audit. Even for such companies, the accounting standards to be followed in the preparation of financial statements have not been specified. The Revised Indian Accounting Standards (Revised IndAS) which are aligned with IFRS to a great extent, may apply to LLPs only under limited conditions. Thus, the veracity of even the audited financial statements of LLPs can be questioned. If in future, these LLPs would like to list on a stock exchange to raise capital, there can be serious hurdles if investors do not find the financial statements to be reliable and consistent. LLPs are generally governed by country-specific rules in the area of accounts and audit. Thus, such rules vary across UK, EU and the USA. Some countries have adopted the IFRS for SMEs and since LLPs can be referred to as SMEs; they would come under the ambit of these IFRS provisions. Besides, as the scope of audit widens to cover qualitative information in addition to quantitative data, audit of LLPs has now acquired a new meaning and a new urgency as demands for at least limited purpose audits are arising from different stakeholders including lenders, suppliers, customers and joint venture partners.

Keywords: audit disclosures, audit quality, guidance for SMEs, non-audit services

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Authors: Laura Sour

Abstract:

Government accounting is an essential instrument of transparency and accountability in public administration, which allows connecting internal management with the implementation of policies and their evaluation by third parties through the construction of indicators on the cost of government. Several countries have adopted the International Public Sector Accounting Standards (IPSAS) as part of their modernization strategy. This document will evaluate the quantity and harmonization of the financial information published in the financial statements of 12 Latin American countries based on what is established in IPSAS 1, 2 and 17. For this, seven types of financial statements are analyzed. published during the period from 2015 to 2019. Based on this information, it will be possible to describe the evolution in the government financial publication to carry out a detailed analysis of the items that have been most transparent in these countries. Finally, the level of harmonization of the financial statements will be studied using the Herfindahl-Hirschman index (IHH) to determine the degree of comparability of the information. To date, the results indicate that the public sector has increased the quantity and harmonization of the financial information published during the study period, but in a heterogeneous way: From the data collected, it has been found that the financial statement published with greater frequency and quantity is the Income Statement (classification of expenses by nature). On the other hand, the most complete reports were published by Costa Rica (2017 to 2019) and Mexico (2016 to 2018), periods during which these countries complied with 92.9 percent of the items analyzed. Although 2017 and 2018 are the years in which the most financial statements were reported, it is important to mention that Mexico is the country that has published the most financial information throughout the entire study period. The use of the IHH is expected to provide accurate information on the quality with which countries have adopted IPSAS within their government accounting systems to promote transparency and accountability in the continent.

Keywords: accounting and auditing, government policy and regulation, harmonization, public sector accounting and audits IPSAS

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