Search results for: virtual environments computer auditing

Authors: Cuiyang Feng, Xu Tang, Yi Jin

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Coal is the most important primary energy source in China, which exerts a significant influence on the rapid economic growth. However, it makes the water resources to be a constraint on coal industry development, on account of the reverse geographical distribution between coal and water. To ease the pressure on water shortage, the ‘3 Red Lines’ water policies were announced by the Chinese government, and then ‘water for coal’ plan was added to that policies in 2013. This study utilized a structural path analysis (SPA) based on the multi-regional input-output table to quantify the virtual water flows caused by coal consumption in different stages. Results showed that the direct water input (the first stage) was the highest amount in all stages of coal consumption, accounting for approximately 30% of total virtual water content. Regional analysis demonstrated that virtual water trade alleviated the pressure on water use for coal consumption in water shortage areas, but the import of virtual water was not from the areas which are rich in water. Sectoral analysis indicated that the direct inputs from the sectors of ‘production and distribution of electric power and heat power’ and ‘Smelting and pressing of metals’ took up the major virtual water flows, while the sectors of ‘chemical industry’ and ‘manufacture of non-metallic mineral products’ importantly but indirectly consumed the water. With the population and economic growth in China, the water demand-and-supply gap in coal consumption would be more remarkable. In additional to water efficiency improvement measures, the central government should adjust the strategies of the virtual water trade to address local water scarcity issues. Water resource as the main constraints should be highly considered in coal policy to promote the sustainable development of the coal industry.

Keywords: coal consumption, multi-regional input-output model, structural path analysis, virtual water

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Authors: Ernest Nweke

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Mongolia has made giant strides in the development of its auditing and accounting system from Soviet-style to a market-oriented system. High levels of domestic and foreign investment desired by the Mongolian government require that better and improved quality of corporate information and disclosure consistent with international standards be made available to investors. However, the Mongolian Certified Public Accountants (CPA) profession is still developing, and the quality of services provided by accounting firms in most cases do not comply with International Financial Reporting Standards (IFRS) framework approved by the government for use in financial reporting. Against this backdrop, Accounting and audit reforms, liberalization and deregulation, establishment of an efficient and effective professional monitoring and supervision regime are policy necessities. These will further enhance the Mongolian business environment, eliminate incompetence in the system, make the economy more attractive to investors and ultimately lift reporting standards and bring about improved accounting, auditing and disclosure practices among Mongolian firms. This paper examines the fundamental issues in the accounting and auditing environment in Mongolia and investigates the relationship between selected characteristics of Mongolian Stock Exchange (MSE) listed firms (profitability, leverage, firm size, firm auditor size, firm listing age, board size and proportion of independent directors) and voluntary accounting disclosures in their annual reports and accounts. The selected sample of firms for the research purpose consists of the top 20 indexes of the MSE, representing over 95% of the market capitalization. An empirical analysis of the hypothesized relationship was carried out using multiple regression in EViews analytical software. Research results lend credence to the fact that only a few of the company attributes positively impact voluntary accounting disclosures in Mongolian Stock Exchange-listed firms. The research is motivated by the absence of empirical evidence on the correlation between the quality of voluntary accounting disclosures made by listed companies in Mongolia and company characteristics and the findings thereof significantly useful to both firms and regulatory authorities. The concluding part of the paper precisely consists of useful research-based recommendations for listed firms and regulatory agencies on measures to put in place in order to enhance the quality of corporate financial reporting and disclosures in Mongolia.

Keywords: accounting, auditing, corporate disclosure, listed firms

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Authors: Alvaro Aguinaga, Carlos Avila, Edgar Cando

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This article proposes a n-layer architecture, with a web client as a front-end, for the development of a virtual platform for process simulation on CNC machines. This Open-Source platform includes a CAD-CAM interface drawing primitives, and then used to furnish a CNC program that triggers a touch-screen virtual simulator. The objectives of this project are twofold. First one is an educational component that fosters new alternatives for the CAD-CAM/CNC learning process in undergrad and grade schools and technical and technological institutes emphasizing in the development of critical skills, discussion and collaborative work. The second objective puts together a research and technological component that will take the state of the art in CAD-CAM integration to a new level with the development of optimal algorithms and virtual platforms, on-line availability, that will pave the way for the long-term goal of this project, that is, to have a visible and active graduate school in Ecuador and a world wide Open-Innovation community in the area of CAD-CAM integration and operation of CNC machinery. The virtual platform, developed as a part of this study: (1) delivers improved training process of students, (2) creates a multidisciplinary team and a collaborative work space that will push the new generation of students to face future technological challenges, (3) implements industry standards for CAD/CAM, (4) presents a platform for the development of industrial applications. A protoype of this system was developed and implemented in a network of universities and technological institutes in Ecuador.

Keywords: CAD-CAM integration, virtual platforms, CNC machines, multi-layer based architecture

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Authors: Bashayer Alsana

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Emerging technologies present human interaction with new challenges. Individuals are required to interact and collaborate to achieve mutual gain. Accomplishing shared goals requires all parties involved to trust others commitment to fulfill their specified obligations. Trust is harder to establish when groups work virtually and members transcend time, space, and culture. This paper identifies the importance of trust in virtual groups of students at Cairo University by exposing them to electronic projects on which they collaborate.Students respond to a survey to assess their range of trust within their teams and how the outcome is affected. Gender differences and other demographic factors are analyzed to understand results and rates of trust. The paper concludes with summarizing factors influencing trust development and possible implications.

Keywords: students, teams, trust, virtual

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Authors: Florence Ibeh, David Oyewmi Oyekunle, David Boohene

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The continuous advancement of information technology has completely transformed how businesses and organizations operate on a global scale. The widespread availability of virtual communication tools enables individuals to opt for remote work. While remote employment offers various benefits, such as facilitating corporate growth and enhancing customer support, it also presents distinct challenges. Therefore, investigating the intricacies of virtual team morale is crucial for ensuring the achievement of project objectives. For this study, content analysis of pre-existing secondary data was employed to examine the phenomenon. Essential elements vital for improving the success of projects within virtual teams were identified. These factors include technology adoption, creating a distraction-free work environment, effective leadership, trust-building, clear communication channels, well-defined task allocation, active team participation, and motivation. Furthermore, the study established a substantial correlation between morale levels and the participation and productivity of virtual team members. Higher levels of morale were associated with optimal performance among virtual teams. The study determined that the key factors for enhancing project performance in virtual teams are the adoption of technology, a focused environment, effective leadership, trust, communication, well-defined tasks, collaborative teamwork, and motivation. Additionally, the study discovered that modifying the optimal strategies employed by in-office teams can enhance the diminished morale prevalent in remote teams to sustain a high level of team morale for virtual teams. The findings of this study are highly significant in the dynamic field of project management. Currently, there is limited information regarding strategies that address challenges arising from external factors in virtual teams, such as ambient noise and disruptions caused by family members. The findings underscore the significance of selecting appropriate communication technologies, delineating distinct roles and responsibilities for virtual team members, and nurturing a culture of accountability and trust. Promoting seamless collaboration and instilling motivation among virtual team members are deemed highly effective in augmenting employee engagement and performance within virtual team setting.

Keywords: virtual teams, morale, project performance, distract-free environment, technology adaptation

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Authors: Yunos Zahri, Ariffin Aswami

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Cyber terrorism represents the convergence of two worlds: virtual and physical. The virtual world is a place in which computer programs function and data move, whereas the physical world is where people live and function. The merging of these two domains is the interface being targeted in the incidence of cyber terrorism. To better understand why cyber terrorism acts are committed, this study presents the context of cyber terrorism from motivational perspectives. Motivational forces behind cyber terrorism can be social, political, ideological and economic. In this research, data are analyzed using a qualitative method. A semi-structured interview with purposive sampling was used for data collection. With the growing interconnectedness between critical infrastructures and Information & Communication Technology (ICT), selecting targets that facilitate maximum disruption can significantly influence terrorists. This work provides a baseline for defining the concept of cyber terrorism from motivational perspectives.

Keywords: cyber terrorism, terrorism, motivation, qualitative analysis

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Authors: Pei-Ru Yang, Yu-Chen Lin, Jia-Min Wu

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Background: A 58-year-old man with a history of osteoporosis and diabetes presented with chronic pain in his left knee due to severe knee joint degeneration. The knee replacement surgery was recommended by the doctor. But the patient suffered from low pain tolerance and wondered if virtual reality could relieve acute postoperative wound pain. Methods: We used the PICO (patient, intervention, comparison, and outcome) approach to generate indexed keywords and searched systematic review articles from 2017 to 2021 on the Cochran Library, PubMed, and Clinical Key databases. Results: The initial literature results included 38 articles, including 12 Cochrane library articles and 26 PubMed articles. One article was selected for further analysis after removing duplicates and off-topic articles. The eight trials included in this article were published between 2013 and 2019 and recruited a total of 723 participants. The studies, conducted in India, Lebanon, Iran, South Korea, Spain, and China, included adults who underwent hemorrhoidectomy, dental surgery, craniotomy or spine surgery, episiotomy repair, and knee surgery, with a mean age (24.1 ± 4.1 to 73.3 ± 6.5). Virtual reality is an emerging non-drug postoperative analgesia method. The findings showed that pain control was reduced by a mean of 1.48 points (95% CI: -2.02 to -0.95, p-value < 0.0001) in minor surgery and 0.32 points in major surgery (95% CI: -0.53 to -0.11, p-value < 0.03), and the overall postoperative satisfaction has improved. Discussion: Postoperative pain is a common clinical problem in surgical patients. Research has confirmed that virtual reality can create an immersive interactive environment, communicate with patients, and effectively relieve postoperative pain. However, virtual reality requires the purchase of hardware and software and other related computer equipment, and its high cost is a disadvantage. We selected the best literature based on clinical questions to answer the patient's question and used share decision making (SDM) to help the patient make decisions based on the clinical situation after knee replacement surgery to improve the quality of patient-centered care.

Keywords: knee replacement surgery, postoperative pain, share decision making, virtual reality

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Authors: Yi-ju Ariel Wu

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Exploring The Effects of Immersive Virtual Reality on Increasing Willingness to Communicate, Oral Performance, and Reducing Speaking Anxiety for EFL Elementary Students from Taiwan

Keywords: Immersive Virtual Reality, EFL speaking, situated learning, pragmatics

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Authors: Hannah K. M. Tang, Muhammad Ateeq, Mark J. Lake, Badr Abdullah, Frederic A. Bezombes

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There is little research applying virtual reality (VR) to the treatment of musculoskeletal injury in athletes. This is despite their prevalence, and the implications for physical and psychological health. Nevertheless, developments of wireless VR headsets better facilitate dynamic movement in VR environments (VREs), and more research is expected in this emerging field. This systematic review identified publications that used VR interventions for the analysis or treatment of lower-limb musculoskeletal injury of athletes. It established a search protocol, and through narrative discussion, identified existing trends. Database searches encompassed four term sets: 1) VR systems; 2) musculoskeletal injuries; 3) sporting population; 4) movement outcome analysis. Overall, a total of 126 publications were identified through database searching, and twelve were included in the final analysis and discussion. Many of the studies were pilot and proof of concept work. Seven of the twelve publications were observational studies. However, this may provide preliminary data from which clinical trials will branch. If specified, the focus of the literature was very narrow, with very similar population demographics and injuries. The trends in the literature findings emphasised the role of VR and attentional focus, the strategic manipulation of movement outcomes, and the transfer of skill to the real-world. Causal inferences may have been undermined by flaws, as most studies were limited by the practicality of conducting a two-factor clinical-VR-based study. In conclusion, by assessing the exploratory studies, and combining this with the use of numerous developments, techniques, and tools, a novel application could be established to utilise VR with dynamic movement, for the effective treatment of specific musculoskeletal injuries of athletes.

Keywords: athletes, lower-limb musculoskeletal injury, rehabilitation, return-to-sport, virtual reality

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Authors: Aria Teimourzadeh, Marc Favier, Samaneh Kakavand

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The emergence of social networks has revolutionized the exchange of information. Every behavior on these platforms contributes to the generation of data known as social network data that are processed, stored and published by the social network service providers. Hence, it is vital to investigate the role of these platforms in user data by considering the privacy measures, especially when we observe the increased number of individuals and organizations engaging with the current virtual platforms without being aware that the data related to their positioning, connections and behavior is uncovered and used by third parties. Performing analytics on social network datasets may result in the disclosure of confidential information about the individuals or organizations which are the members of these virtual environments. Analyzing separate datasets can reveal private information about relationships, interests and more, especially when the datasets are analyzed jointly. Intentional breaches of privacy is the result of such analysis. Addressing these privacy concerns requires an understanding of the nature of data being accumulated and relevant data privacy regulations, as well as motivations for disclosure of personal information on social network platforms. Some significant points about how user's online information is controlled by the influence of social factors and to what extent the users are concerned about future use of their personal information by the organizations, are highlighted in this paper. Firstly, this research presents a short literature review about the structure of a network and concept of privacy in Online Social Networks. Secondly, the factors of user behavior related to privacy protection and self-disclosure on these virtual communities are presented. In other words, we seek to demonstrates the impact of identified variables on user information disclosure that could be taken into account to explain the privacy preservation of individuals on social networking platforms. Thirdly, a few research directions are discussed to address this topic for new researchers.

Keywords: information disclosure, privacy measures, privacy preservation, social network analysis, user experience

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Authors: Mari A. Virtanen, Elina Haavisto, Eeva Liikanen, Maria Kääriäinen

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Ubiquitous learning and the use of ubiquitous learning environments herald a new era in higher education. Ubiquitous environments fuse together authentic learning situations and digital learning spaces where students can seamlessly immerse themselves into the learning process. Definitions of ubiquitous learning are wide and vary in the previous literature and learning environments are not systemically described. The aim of this scoping review was to identify the criteria and the use of ubiquitous learning environments in higher education contexts. The objective was to provide a clear scope and a wide view for this research area. The original studies were collected from nine electronic databases. Seven publications in total were defined as eligible and included in the final review. An inductive content analysis was used for the data analysis. The reviewed publications described the use of ubiquitous learning environments (ULE) in higher education. Components, contents and outcomes varied between studies, but there were also many similarities. In these studies, the concept of ubiquitousness was defined as context-awareness, embeddedness, content-personalization, location-based, interactivity and flexibility and these were supported by using smart devices, wireless networks and sensing technologies. Contents varied between studies and were customized to specific uses. Measured outcomes in these studies were focused on multiple aspects as learning effectiveness, cost-effectiveness, satisfaction, and usefulness. This study provides a clear scope for ULE used in higher education. It also raises the need for transparent development and publication processes, and for practical implications of ubiquitous learning environments.

Keywords: higher education, learning environment, scoping review, ubiquitous learning, u-learning

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Authors: L. Sierra, N. Gambetta, M. A. Garcia-Benau, M. Orta

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Financial scandals and financial crisis have led to an international debate on the value of auditing. In recent years there have been significant legislative reforms aiming to increase markets’ confidence in audit services. In particular, there has been a significant debate on the need to improve the communication of auditors with audit reports users as a way to improve its informative value and thus, to improve audit quality. The International Auditing and Assurance Standards Board (IAASB) has proposed changes to the audit report standards. The International Standard on Auditing 701, Communicating Key Audit Matters (KAM) in the Independent Auditor's Report, has introduced new concepts that go beyond the auditor's opinion and requires to disclose the risks that, from the auditor's point of view, are more significant in the audited company information. Focusing on the companies included in the Financial Times Stock Exchange 100 index, this study aims to focus on the analysis of the determinants of the number of KAM disclosed by the auditor in the audit report and moreover, the analysis of the determinants of the different type of KAM reported during the period 2013-2015. To test the hypotheses in the empirical research, two different models have been used. The first one is a linear regression model to identify the client’s characteristics, industry sector and auditor’s characteristics that are related to the number of KAM disclosed in the audit report. Secondly, a logistic regression model is used to identify the determinants of the number of each KAM type disclosed in the audit report; in line with the risk-based approach to auditing financial statements, we categorized the KAM in 2 groups: Entity-level KAM and Accounting-level KAM. Regarding the auditor’s characteristics impact on the KAM disclosure, the results show that PwC tends to report a larger number of KAM while KPMG tends to report less KAM in the audit report. Further, PwC reports a larger number of entity-level risk KAM while KPMG reports less account-level risk KAM. The results also show that companies paying higher fees tend to have more entity-level risk KAM and less account-level risk KAM. The materiality level is positively related to the number of account-level risk KAM. Additionally, these study results show that the relationship between client’s characteristics and number of KAM is more evident in account-level risk KAM than in entity-level risk KAM. A highly leveraged company carries a great deal of risk, but due to this, they are usually subject to strong capital providers monitoring resulting in less account-level risk KAM. The results reveal that the number of account-level risk KAM is strongly related to the industry sector in which the company operates assets. This study helps to understand the UK audit market, provides information to auditors and finally, it opens new research avenues in the academia.

Keywords: FTSE 100, IAS 701, key audit matters, auditor’s characteristics, client’s characteristics

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Authors: Daniel Vargas-Herrera, Ivette Caldelas, Fernando Brambila-Paz, Rodrigo Montufar-Chaveznava

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In this paper, we present a virtual reality application for neurorehabilitation. This application was developed using the Unity SDK integrating the Oculus Rift and Leap Motion devices. Essentially, it consists of three stages according to the kind of rehabilitation to carry on: ocular rehabilitation, head/neck rehabilitation, and eye-hand coordination. We build three scenes for each task; for ocular and head/neck rehabilitation, there are different objects moving in the field of view and extended field of view of the user according to some patterns relative to the therapy. In the third stage the user must try to touch with the hand some objects guided by its view. We report the primer results of the use of the application with healthy people.

Keywords: virtual reality, interactive technologies, video games, neurorehabilitation

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Authors: Tarek Abdelkader, Suresh Selvaraj, Prasad Iyer, Yong Mun Hin, Hajmath Begum, P. Gopalakrishnakone

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Nowadays, more and more educational institutes, as well as students, rely on 3D anatomy programs as an important tool that helps students correlate the actual locations of anatomical structures in a 3D dimension. Lately, virtual reality (VR) is gaining more favor from the younger generations due to its higher interactive mode. As a result, using virtual reality as a gamified learning platform for anatomy became the current goal. We present a model where a Virtual Human Anatomy Program (VHAP) was developed to assist with the anatomy learning experience of students. The anatomy module has been built, mostly, from real patient CT scans. Segmentation and surface rendering were used to create the 3D model by direct segmentation of CT scans for each organ individually and exporting that model as a 3D file. After acquiring the 3D files for all needed organs, all the files were introduced into a Virtual Reality environment as a complete body anatomy model. In this ongoing experiment, students from different Allied Health orientations are testing the VHAP. Specifically, the cardiovascular system has been selected as the focus system of study since all of our students finished learning about it in the 1st trimester. The initial results suggest that the VHAP system is adding value to the learning process of our students, encouraging them to get more involved and to ask more questions. Involved students comments show that they are excited about the VHAP system with comments about its interactivity as well as the ability to use it solo as a self-learning aid in combination with the lectures. Some students also experienced minor side effects like dizziness.

Keywords: 3D construction, health sciences, teaching pedagogy, virtual reality

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Authors: Hertzog Clara, Sakurai Sho, Hirota Koichi, Nojima Takuya

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It is common to see graphics appearing on television while watching a sports game to provide information, but it is less common to see graphics specifically aiming to boost spectators’ dynamism perception. It is even less common to see such graphics designed especially for virtual reality (VR). However, it appears that even with simple dynamic graphics, it would be possible to improve VR sports spectators’ experience. So, in this research, we explain how graphics can be used in VR to improve the dynamism of a broadcasted sports game and we provide a simple example. This example consists in a white halo displayed around the video and blinking according to the game speed. We hope to increase people’s awareness about VR sports spectating and the possibilities this display offers through dynamic graphics.

Keywords: broadcasting, graphics, sports spectating, virtual reality

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Authors: Richard Levy, Peter Dawson

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Ft. Conger, located in the Canadian Arctic was one of the most remote 19th-century scientific stations. Established in 1881 on Ellesmere Island, a wood framed structure established a permanent base from which to conduct scientific research. Under the charge of Lt. Greely, Ft. Conger was one of 14 expeditions conducted during the First International Polar Year (FIPY). Our research project “From Science to Survival: Using Virtual Exhibits to Communicate the Significance of Polar Heritage Sites in the Canadian Arctic” focused on the creation of a virtual museum website dedicated to one of the most important polar heritage site in the Canadian Arctic. This website was developed under a grant from Virtual Museum of Canada and enables visitors to explore the fort’s site from 1875 to the present, http://fortconger.org. Heritage sites are often viewed as static places. A goal of this project was to present the change that occurred over time as each new group of explorers adapted the site to their needs. The site was first visited by British explorer George Nares in 1875 – 76. Only later did the United States government select this site for the Lady Franklin Bay Expedition (1881-84) with research to be conducted under the FIPY (1882 – 83). Still later Robert Peary and Matthew Henson attempted to reach the North Pole from Ft. Conger in 1899, 1905 and 1908. A central focus of this research is on the virtual reconstruction of the Ft. Conger. In the summer of 2010, a Zoller+Fröhlich Imager 5006i and Minolta Vivid 910 laser scanner were used to scan terrain and artifacts. Once the scanning was completed, the point clouds were registered and edited to form the basis of a virtual reconstruction. A goal of this project has been to allow visitors to step back in time and explore the interior of these buildings with all of its artifacts. Links to text, historic documents, animations, panorama images, computer games and virtual labs provide explanations of how science was conducted during the 19th century. A major feature of this virtual world is the timeline. Visitors to the website can begin to explore the site when George Nares, in his ship the HMS Discovery, appeared in the harbor in 1875. With the emergence of Lt Greely’s expedition in 1881, we can track the progress made in establishing a scientific outpost. Still later in 1901, with Peary’s presence, the site is transformed again, with the huts having been built from materials salvaged from Greely’s main building. Still later in 2010, we can visit the site during its present state of deterioration and learn about the laser scanning technology which was used to document the site. The Science and Survival at Fort Conger project represents one of the first attempts to use virtual worlds to communicate the historical and scientific significance of polar heritage sites where opportunities for first-hand visitor experiences are not possible because of remote location.

Keywords: 3D imaging, multimedia, virtual reality, arctic

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Authors: W. Du, X. Wang, Jun Cao, H. F. Wang

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Due to the randomness and uncertainty of wind energy, modern power systems integrating large-scale wind generation will be significantly impacted in terms of system performance and technical challenges. System inertia with high wind penetration is decreasing when conventional thermal generators are gradually replaced by wind turbines, which do not naturally contribute to inertia response. The power imbalance caused by wind power or demand fluctuations leads to the instability of system frequency. Accordingly, the need to attach the supplementary virtual inertia control to wind farms (WFs) strongly arises. When multi-wind farms are connected to the grid simultaneously, the selection of which critical WFs to install the virtual inertia control is greatly important to enhance the stability of system frequency. By building the small signal model of wind power systems considering frequency regulation, the installation locations are identified by the geometric measures of the mode observability of WFs. In addition, this paper takes the impacts of grid topology and selection of feedback control signals into consideration. Finally, simulations are conducted on a multi-wind farms power system and the results demonstrate that the designed virtual inertia control method can effectively assist the frequency regulation.

Keywords: frequency regulation, virtual inertia control, installation locations, observability, wind farms

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Authors: Bashaiar Alsanaa

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Emerging technologies present human interaction with new challenges. Individuals are required to interact and collaborate to achieve mutual gain. Accomplishing shared goals requires all parties involved to trust others’ commitment to fulfilling their specified obligations. Trust is harder to establish when groups work virtually and members transcend time, space, and culture. This paper identifies the importance of trust in virtual groups of students at Kuwait University by exposing them to electronic projects on which they collaborate. Students respond to a survey to assess their range of trust within their teams and how the outcome is affected. Gender differences and other demographic factors are analyzed to understand results and rates of trust. The paper concludes with summarizing factors influencing trust development and possible implications.

Keywords: groups, students, trust, virtual

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Authors: Karoliina Nisula, Samuli Pekkola

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Business education has been criticized for being too theoretical and distant from business life. Different types of experiential learning environments ranging from manual role-play to computer simulations and enterprise resource planning (ERP) systems have been used to introduce the realistic and practical experience into business learning. Each of these learning environments approaches business learning from a different perspective. The implementations tend to be individual exercises supplementing the traditional courses. We suggest combining them into a business skills laboratory resembling an actual workplace. In this paper, we present a concrete implementation of an ERP-supported business learning environment that is used throughout the first year undergraduate business curriculum. We validate the implementation by evaluating the learning outcomes through the different domains of Bloom’s taxonomy. We use the role-play oriented practice enterprise model as a comparison group. Our findings indicate that using the ERP simulation improves the poor and average students’ lower-level cognitive learning. On the affective domain, the ERP-simulation appears to enhance motivation to learn as well as perceived acquisition of practical hands-on skills.

Keywords: business simulations, experiential learning, ERP systems, learning environments

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Authors: Douglas F. Prawitt, Nathan Y. Sharp, David A. Wood

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Consistent with prior experimental and survey studies, we find that IAFs that spend more time directly assisting the external auditor is associated with lower external audit fees. Interestingly, we do not find evidence that external auditors reduce fees based on work previously performed by the IAF. We also find that the time spent assisting the external auditor has a greater negative effect on external audit fees than the time spent performing tasks upon which the auditor may rely but that are not performed as direct assistance to the external audit. Our results also show that previous proxies used to measure this relation is either not associated with or are negatively associated with our direct measures of how the IAF can contribute to the external audit and are highly positively associated with the size and the complexity of the organization. Thus, we conclude the disparate experimental and archival results may be attributable to issues surrounding the construct validity of measures used in previous archival studies and that when measures similar to those used in experimental studies are employed in archival tests, the archival results are consistent with experimental findings. Our research makes four primary contributions to the literature. First, we provide evidence that internal auditing contributes to a reduction in external audit fees. Second, we replicate and provide an explanation for why previous archival studies find that internal auditing has either no association with external audit fees or is associated with an increase in those fees: prior studies generally use proxies of internal audit contribution that do not adequately capture the intended construct. Third, our research expands on survey-based research (e.g., Oil Libya sh.co.) by separately examining the impact on the audit fee of the internal auditors’ work, indirectly assisting external auditors and internal auditors’ prior work upon which external auditors can rely. Finally, we extend prior research by using a new, independent data source to validate and extend prior studies. This data set also allows for a sample of examining the impact of internal auditing on the external audit fee and the use of a more comprehensive external audit fee model that better controls for determinants of the external audit fee.

Keywords: internal audit, contribution, external audit, function

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Authors: Sara Moridpour

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To meet emerging industry needs, engineering students must learn different software packages and enhance their computational skills. Traditionally, face-to-face is selected as the preferred approach to teaching software packages. Face-to-face tutorials and workshops provide an interactive environment for learning software packages where the students can communicate with the teacher and interact with other students, evaluate their skills, and receive feedback. However, COVID-19 significantly limited face-to-face learning and teaching activities at universities. Worldwide lockdowns and the shift to online and remote learning and teaching provided the opportunity to introduce different strategies to enhance the interaction among students and teachers in online and virtual environments and improve the learning and teaching of software packages in online and blended teaching methods. This paper introduces a blended strategy to teach engineering software packages to undergraduate students. This article evaluates the effectiveness of the proposed blended learning and teaching strategy in students’ learning by comparing the impact of face-to-face, online and the proposed blended environments on students’ software skills. The paper evaluates the students’ software skills and their software learning through an authentic assignment. According to the results, the proposed blended teaching strategy successfully improves the software learning experience among undergraduate engineering students.

Keywords: teaching software packages, undergraduate students, blended learning and teaching, authentic assessment

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Authors: Shunsuke Aoki, Taku Ri, Tatsuya Yamazaki

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These days, along with the development of e-sports, video games as a competitive sport is attracting attention. But, in many cases, action in the screen does not match the real motion of operation. Inclusiveness of player motion is needed to increase reality and excitement for sports games. Therefore, in this study, the authors propose a method to recognize player motion by using the motion capture technology and develop a virtual basketball game. The virtual basketball game consists of a screen with nine targets, players, depth sensors, and no ball. The players pretend a two-handed basketball shot without a ball aiming at one of the nine targets on the screen. Time-series data of three-dimensional coordinates of player joints are captured by the depth sensor. 20 joints data are measured for each player to estimate the shooting motion in real-time. The trajectory of the thrown virtual ball is calculated based on the time-series data and hitting on the target is judged as success or failure. The virtual basketball game can be played by 2 to 4 players as a competitive game among the players. The developed game was exhibited to the public for evaluation on the authors' university open campus days. 339 visitors participated in the exhibition and enjoyed the virtual basketball game over the two days. A questionnaire survey on the developed game was conducted for the visitors who experienced the game. As a result of the survey, about 97.3% of the players found the game interesting regardless of whether they had experienced actual basketball before or not. In addition, it is found that women are easy to comfort for shooting motion. The virtual game with motion capture technology has the potential to become a universal entertainment between e-sports and actual sports.

Keywords: basketball, motion capture, questionnaire survey, video ga

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Authors: Anthony Cogrove, Shagun Saikia, Pradeep Deshpande

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Introduction: Management of anxiety in rehabilitation setting often is a challenge and is usually done by using medication. The role of psychology and the creation of a quite environment in order to reduce stimulation helps in the process. We have a hypothesis that feedback from a calm visual imagery with soothing music help in reducing anxiety in these setting Aim-To explore the possibility of using virtual reality in the management of anxiety in a setting of neuro-rehabilitation unit. Method: Six patients in an inpatient rehabilitation unit with acquired brain injury subjected to a low stimulation calming visual motion picture with calm music. Six sessions were conducted over 6 weeks. All sessions were performed in a separate purpose built room in the unit. . A cohort of 6 people with various neurological conditions were involved in 6 sessions of 30 minutes during their inpatient rehabilitation. They reported benefit from using the virtual reality environment in reducing their anxiety. Results: All reported improvement in their anxiety levels. They felt there was a calming effect of the session. There was a sense of feeling of self empowerment on direct questioning. Conclusion: Virtual reality environment can aid the traditional rehabilitation techniques used to manage the levels of anxiety experienced by people with acquired brain injury undergoing inpatient rehabilitation.

Keywords: neurological rehabilitation, virtual reality, anxiety, calming environment

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Authors: Sheeraz Memon, Namunu C. Maddage, Margaret Lech, Nicholas Allen

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The effect of a clinical environment on the accuracy of the speaker verification was tested. The speaker verification tests were performed within homogeneous environments containing clinically depressed speakers only, and non-depresses speakers only, as well as within mixed environments containing different mixtures of both climatically depressed and non-depressed speakers. The speaker verification framework included the MFCCs features and the GMM modeling and classification method. The speaker verification experiments within homogeneous environments showed 5.1% increase of the EER within the clinically depressed environment when compared to the non-depressed environment. It indicated that the clinical depression increases the intra-speaker variability and makes the speaker verification task more challenging. Experiments with mixed environments indicated that the increase of the percentage of the depressed individuals within a mixed environment increases the speaker verification equal error rates.

Keywords: speaker verification, GMM, EM, clinical environment, clinical depression

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Authors: Shalini Tripathi, Pardeep Kumar

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The method of translating observed symptoms into disease names is known as disease diagnosis. The ability to solve clinical problems in a complex manner is critical to a doctor's effectiveness in providing health care. The accuracy of his or her expertise is crucial to the survival and well-being of his or her patients. Artificial Intelligence (AI) has a huge economic influence depending on how well it is applied. In the medical sector, human brain-simulated intellect can help not only with classification accuracy, but also with reducing diagnostic time, cost and pain associated with pathologies tests. In light of AI's present and prospective applications in the biomedical, we will identify them in the paper based on potential benefits and risks, social and ethical consequences and issues that might be contentious but have not been thoroughly discussed in publications and literature. Current apps, personal tracking tools, genetic tests and editing programmes, customizable models, web environments, virtual reality (VR) technologies and surgical robotics will all be investigated in this study. While AI holds a lot of potential in medical diagnostics, it is still a very new method, and many clinicians are uncertain about its reliability, specificity and how it can be integrated into clinical practice without jeopardising clinical expertise. To validate their effectiveness, more systemic refinement of these implementations, as well as training of physicians and healthcare facilities on how to effectively incorporate these strategies into clinical practice, will be needed.

Keywords: Artificial Intelligence, medical diagnosis, virtual reality, healthcare ethical implications 

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Authors: Jon-Chao Hong, Tsai-Ru Fan, Shih-Min Hsu

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Virtual reality (VR) can generate mirror neurons that facilitate learners to transfer virtual skills to a real environment in skill training, and most studies approved the positive effect of applying in many domains. However, rare studies have focused on the experiential values of participants from a gender perspective. To address this issue, the present study used a VR program named kitchen assistant training, focusing on cutting vegetables and invited 400 students to practice for 20 minutes. Useful data from 367 were subjected to statistical analysis. The results indicated that male participants. From the comparison of average, it seems that females perceived higher than males in learning effectiveness. Expectedly, the VR-Cutting vegetables can be used for pre-training of real vegetable cutting.

Keywords: exponential value, facilitate learning, gender difference, virtual reality

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Authors: Corbel Camille, Le Cerf Flora, Capriz Françoise, Vaillant-Ciszewicz Anne-Julie, Breaud Jean, Guerin Olivier, Corveleyn Xavier

Abstract:

Background: The medical environment can generate stressful and anxiety-provoking situations for patients, particularly during painful care procedures for the older population. These stressful environments have deleterious effects on the quality of care and can even put the patient at risk and set the care team up for failure. The search for a solution is, therefore, imperative. The development of new technologies, such as virtual reality (VR), seems to be an answer to this problem. Objectives: The objective of this study is to compare the effects of virtual reality on pain and anxiety when caring for older hospitalized people with the effects of usual care. More precisely, different individual factors (age, cognitive level, individual preferences, etc.) and different virtual reality universes (personalized or non-personalized) are studied to understand the role of these factors in reducing pain and anxiety during care procedures. The aim of this study is to improve the quality of life of patients and caregivers in their work environment. Method: This mono-centered, randomized, controlled study was conducted from September 2023 to September 2024 on 120 participants recruited from the geriatric departments of the Cimiez Hospital, Nice, France. Participants are randomized into three groups: a control group, a personalized VR group and a non-personalized VR group. Each participant is followed during a painful care session. Data are collected before, during and after the care, using measures of pain (Algoplus and numerical scale) and anxiety (Hospital anxiety scale and numerical scale). Physiological assessments with an oximeter are also performed to collect both heart and respiratory rate measurements. The implementation of the care will be assessed among healthcare providers to evaluate its effects on the difficulty and fatigue associated with the care. Additionally, a questionnaire (System Usability Scale) will be administered at the conclusion of the study to determine the willingness of healthcare providers to integrate VR into their daily care practices. Result: The preliminary results indicate significant effects on anxiety (p=.001) and pain (p=<.001) following the VR intervention during care, as compared to the control group. Conclusion: The preliminary results suggest that VRI appears to be a suitable and effective method for reducing anxiety and pain among older hospitalized individuals compared with standard care. Finally, the experiences of healthcare professionals involved will also be considered to assess the impact of these interventions on working conditions and patient support.

Keywords: anxiety, care, pain, older adults, virtual reality

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Authors: Nicole Bandow, Peter Emmermacher, Oliver Wienert, Steffen Masik, Kerstin Witte

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Karate-kumite is a fast sport where a good perception and anticipation of movements is needed in order to respond appropriately. Perception and anticipation are therefore essential for an efficient and precise movement control and a limiting factor in karate kumite. Previous studies only used 2D video technologies combined with the occlusion technique to study anticipation in sports. These studies showed limitations in the usage of 2D video footage in regards to realism and the presentation of depth information. To overcome these issues a virtual 3D environment was developed to create a similar to real life environment. The aim of this study was to compare the differences in responses of intermediate and expert karate athletes towards temporally and spatially occluded virtual karate attacks from two attackers. Five male expert and five intermediate karate athletes responded physically to nine (3 temporal combined with 3 spatial) occluded attacks of the Gyaku-Zuki of each attacker in the 3D virtual environment. The responses were evaluated in regards to correct point of time and appropriate response technique. Significant differences between the expertises’ responses for the attackers were found. Experts respond more often correct to early information of attacks than novices.

Keywords: anticipation, karate, occlusion, virtual reality

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Authors: Bochen Jia, Francesco Zhu

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People are constantly surprised at how real and immersive virtual reality (VR) is, even though the technology is still rudimentary, and we are only scratching the surface of its possibilities. Therefore, this literature review built a body of knowledge of existing technology that can be used to improve immersiveness in VR. For this paper, "Sense of Presence (SoP)" was chosen as the terminology to describe immersiveness in VR. Eight studies that tested VR technologies were identified. Many other studies were included to back up the incentives behind these technologies. VR technologies include vibration, airflow, thermal components, EMS, and quadcopters. Study results from selected papers were analyzed, compared, and generally positive. Seven studies had positive results, and only one had negative results. Vibration is the most effective option to improve SoP.

Keywords: virtual reality, sense of presence, self-awareness, literature review

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Authors: Dengpan Wu, Dan Liu

Abstract:

In view of the present cloud security problem has increasingly become one of the major obstacles hindering the development of the cloud computing, put forward a kind of memory based on Xen cloud environment security isolation technology implementation. And based on Xen virtual machine monitor system, analysis of the model of memory virtualization is implemented, using Xen memory virtualization system mechanism of super calls and grant table, based on the virtual machine manager internal implementation of access control module (ACM) to design the security isolation system memory. Experiments show that, the system can effectively isolate different customer domain OS between illegal access to memory data.

Keywords: cloud security, memory isolation, xen, virtual machine

Procedia PDF Downloads 367