Search results for: audit program
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1030

Search results for: audit program

820 CAD Tools Broadband Amplifier Design

Authors: Salwa M. Salah Eldeen, Fathi A. Farag, Abd Allah M. Moselhy

Abstract:

This paper proposed a new CAD tools for microwave amplifier design. The proposed tool is based on survey about the broadband amplifier design methods, such as the Feedback amplifiers, balanced amplifiers and Compensated Matching Network The proposed tool is developed for broadband amplifier using a compensated matching network "unconditional stability amplifier". The developed program is based on analytical procedures with ability of smith chart explanation. The C# software is used for the proposed tools implementation. The program is applied on broadband amplifier as an example for testing. The designed amplifier is considered as a broadband amplifier at the range 300-700 MHz. The results are highly agreement with the expected results. Finally, these methods can be extended for wide band amplifier design.

Keywords: Broadband amplifier (BBA), Compensated Matching Network, Microwave Amplifier.

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819 An Approach for Integration of Industrial Robot with Vision System and Simulation Software

Authors: Ahmed Sh. Khusheef, Ganesh Kothapalli, Majid Tolouei-Rad

Abstract:

Utilization of various sensors has made it possible to extend capabilities of industrial robots. Among these are vision sensors that are used for providing visual information to assist robot controllers. This paper presents a method of integrating a vision system and a simulation program with an industrial robot. The vision system is employed to detect a target object and compute its location in the robot environment. Then, the target object-s information is sent to the robot controller via parallel communication port. The robot controller uses the extracted object information and the simulation program to control the robot arm for approaching, grasping and relocating the object. This paper presents technical details of system components and describes the methodology used for this integration. It also provides a case study to prove the validity of the methodology developed.

Keywords: industrial robot, integration, simulation, vision system

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818 The Impact of Market-Related Variables on Forward-Looking Disclosure in the Annual Reports of Non-Financial Egyptian Companies

Authors: Bassam Baroma

Abstract:

The main objective of this study is to test the relationship between numbers of variables representing the firm characteristics (market-related variables) and the extent of voluntary disclosure levels (forward-looking disclosure) in the annual reports of Egyptian firms listed on the Egyptian Stock Exchange. The results show that audit firm size is significantly positively correlated (in all the three years) with the level of forward-looking disclosure. However, industry type variable (which divided to: industries, cement, construction, petrochemicals and services), is found being insignificantly association with the level of forward-looking information disclosed in the annual reports for all the three years.

Keywords: Forward-looking disclosure, market-related variables, annual reports, Egyptian Stock Exchange.

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817 Patient Support Program in Pharmacovigilance: Foster Patient Confidence and Compliance

Authors: Atul Khurana, Rajul Rastogi, Hans-Joachim Gamperl

Abstract:

The pharmaceutical companies are getting more inclined towards patient support programs (PSPs) which assist patients and/or healthcare professionals (HCPs) in more desirable disease management and cost-effective treatment. The utmost objective of these programs is patient care. The PSPs may include financial assistance to patients, medicine compliance programs, access to HCPs via phone or online chat centers, etc. The PSP has a crucial role in terms of customer acquisition and retention strategies. During the conduct of these programs, Marketing Authorisation Holder (MAH) may receive information related to concerned medicinal products, which is usually reported by patients or involved HCPs. This information may include suspected adverse reaction(s) during/after administration of medicinal products. Hence, the MAH should design PSP to comply with regulatory reporting requirements and avoid non-compliance during PV inspection. The emergence of wireless health devices is lowering the burden on patients to manually incorporate safety data, and building a significant option for patients to observe major swings in reference to drug safety. Therefore, to enhance the adoption of these programs, MAH not only needs to aware patients about advantages of the program, but also recognizes the importance of time of patients and commitments made in a constructive manner. It is indispensable that strengthening the public health is considered as the topmost priority in such programs, and the MAH is compliant to Pharmacovigilance (PV) requirements along with regulatory obligations.

Keywords: Drug safety, good pharmacovigilance practice, patient support program, pharmacovigilance.

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816 Design of Permanent Magnet Machines with Different Rotor Type

Authors: Tayfun Gundogdu, Guven Komurgoz

Abstract:

This paper presents design, analysis and comparison of the different rotor type permanent magnet machines. The presented machines are designed as having same geometrical dimensions and same materials for comparison. The main machine parameters of interior and exterior rotor type machines including eddy current effect, torque-speed characteristics and magnetic analysis are investigated using MAXWELL program. With this program, the components of the permanent magnet machines can be calculated with high accuracy. Six types of Permanent machines are compared with respect to their topology, size, magnetic field, air gap flux, voltage, torque, loss and efficiency. The analysis results demonstrate the effectiveness of the proposed machines design methodology. We believe that, this study will be a helpful resource in terms of examination and comparison of the basic structure and magnetic features of the PM (Permanent magnet) machines which have different rotor structure.

Keywords: Motor design, Permanent Magnet, Finite-Elementmethod.

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815 Use of Detectors Technology for Gamma Ray Issued from Radioactive Isotopes and its Impact on Knowledge of Behavior of the Stationary Case of Solid Phase Holdup

Authors: Abbas Ali Mahmood Karwi

Abstract:

For gamma radiation detection, assemblies having scintillation crystals and a photomultiplier tube, also there is a preamplifier connected to the detector because the signals from photomultiplier tube are of small amplitude. After pre-amplification the signals are sent to the amplifier and then to the multichannel analyser. The multichannel analyser sorts all incoming electrical signals according to their amplitudes and sorts the detected photons in channels covering small energy intervals. The energy range of each channel depends on the gain settings of the multichannel analyser and the high voltage across the photomultiplier tube. The exit spectrum data of the two main isotopes studied ,putting data in biomass program ,process it by Matlab program to get the solid holdup image (solid spherical nuclear fuel)

Keywords: Multichannel analyzer, Spectrum, Energies, Fluids holdup, Image

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814 Enhancing Learning for Research Higher Degree Students

Authors: Jenny Hall, Alison Jaquet

Abstract:

Universities’ push toward the production of high quality research is not limited to academic staff and experienced researchers. In this environment of research rich agendas, Higher Degree Research (HDR) students are increasingly expected to engage in the publishing of good quality papers in high impact journals. IFN001: Advanced Information Research Skills (AIRS) is a credit bearing mandatory coursework requirement for Queensland University of Technology (QUT) doctorates. Since its inception in 1989, this unique blended learning program has provided the foundations for new researchers to produce original and innovative research. AIRS was redeveloped in 2012, and has now been evaluated with reference to the university’s strategic research priorities. Our research is the first comprehensive evaluation of the program from the learner perspective. We measured whether the program develops essential transferrable skills and graduate capabilities to ensure best practice in the areas of publishing and data management. In particular, we explored whether AIRS prepares students to be agile researchers with the skills to adapt to different research contexts both within and outside academia. The target group for our study consisted of HDR students and supervisors at QUT. Both quantitative and qualitative research methods were used for data collection. Gathering data was by survey and focus groups with qualitative responses analyzed using NVivo. The results of the survey show that 82% of students surveyed believe that AIRS assisted their research process and helped them learn skills they need as a researcher. The 18% of respondents who expressed reservation about the benefits of AIRS were also examined to determine the key areas of concern. These included trends related to the timing of the program early in the candidature and a belief among some students that their previous research experience was sufficient for postgraduate study. New insights have been gained into how to better support HDR learners in partnership with supervisors and how to enhance learning experiences of specific cohorts, including international students and mature learners.

Keywords: Data management, enhancing learning experience, publishing, research higher degree students.

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813 Hepatitis B Virus Infection among Egyptian Children Vaccinated during Infancy

Authors: Iman I. Salama, Samia M. Sami, Somaia I. Salama, Zeinab N. Said, Thanaa M. Rabah, Aida M. Abdel-Mohsin

Abstract:

This is a national community based project to evaluate effectiveness of HBV vaccination program in prevention of infection. HBV markers were tested in the sera of 3600 vaccinated children. Infected children were followed up for 1 year. Prevalence of HBV infection was 0.39 % (0.28% positive for anti-HBc, 0.03% positive for HBsAg and 0.08% positive for both). One year later, 50% of positive anti-HBc children turned negative with sustained positivity for positive HBsAg cases. HBV infection was significantly higher at age above 9 years (0.6%) compared to 0.2% at age 3-9 years and 0% at younger age (P<0.05). Logistic analysis revealed that predictors for HBV infection were history of blood transfusion, regular medical injection, and family history of either HBV infection or drug abuse (adjusted odds ratios 6.2, 5.6, 7.6 & 19.1 respectively). HBV vaccination program produced adequate protection. Adherence to infection control measures and safe blood transfusion are recommended.

Keywords: Children, Egypt, HBV Infection, HBV Vaccine.

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812 Evolutionary Distance in the Yeast Genome

Authors: Somayyeh Azizi, Saeed Kaboli, Atsushi Yagi

Abstract:

Whole genome duplication (WGD) increased the number of yeast Saccharomyces cerevisiae chromosomes from 8 to 16. In spite of retention the number of chromosomes in the genome of this organism after WGD to date, chromosomal rearrangement events have caused an evolutionary distance between current genome and its ancestor. Studies under evolutionary-based approaches on eukaryotic genomes have shown that the rearrangement distance is an approximable problem. In the case of S. cerevisiae, we describe that rearrangement distance is accessible by using dedoubled adjacency graph drawn for 55 large paired chromosomal regions originated from WGD. Then, we provide a program extracted from a C program database to draw a dedoubled genome adjacency graph for S. cerevisiae. From a bioinformatical perspective, using the duplicated blocks of current genome in S. cerevisiae, we infer that genomic organization of eukaryotes has the potential to provide valuable detailed information about their ancestrygenome.

Keywords: Whole-genome duplication, Evolution, Double-cutand- join operation, Yeast.

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811 Computational Networks for Knowledge Representation

Authors: Nhon Van Do

Abstract:

In the artificial intelligence field, knowledge representation and reasoning are important areas for intelligent systems, especially knowledge base systems and expert systems. Knowledge representation Methods has an important role in designing the systems. There have been many models for knowledge such as semantic networks, conceptual graphs, and neural networks. These models are useful tools to design intelligent systems. However, they are not suitable to represent knowledge in the domains of reality applications. In this paper, new models for knowledge representation called computational networks will be presented. They have been used in designing some knowledge base systems in education for solving problems such as the system that supports studying knowledge and solving analytic geometry problems, the program for studying and solving problems in Plane Geometry, the program for solving problems about alternating current in physics.

Keywords: Artificial intelligence, artificial intelligence and education, knowledge engineering, knowledge representation.

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810 A Program for Solving problems in Inorganic Chemistry based on Knowledge Base

Authors: Nhon Van Do, Nam Hoai Le, Vien Chan Luong

Abstract:

The Model for Knowledge Base of Computational Objects (KBCO model) has been successfully applied to represent the knowledge of human like Plane Geometry, Physical, Calculus. However, the original model cannot easyly apply in inorganic chemistry field because of the knowledge specific problems. So, the aim of this article is to introduce how we extend the Computional Object (Com-Object) in KBCO model, kinds of fact, problems model, and inference algorithms to develop a program for solving problems in inorganic chemistry. Our purpose is to develop the application that can help students in their study inorganic chemistry at schools. This application was built successful by using Maple, C# and WPF technology. It can solve automatically problems and give human readable solution agree with those writting by students and teachers.

Keywords: artificial intelligence, automated problem solving, knowledge base system, knowledge representation, reasoning strategy, education software/educational applications.

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809 The Analysis of Deceptive and Truthful Speech: A Computational Linguistic Based Method

Authors: Seham El Kareh, Miramar Etman

Abstract:

Recently, detecting liars and extracting features which distinguish them from truth-tellers have been the focus of a wide range of disciplines. To the author’s best knowledge, most of the work has been done on facial expressions and body gestures but only few works have been done on the language used by both liars and truth-tellers. This paper sheds light on four axes. The first axis copes with building an audio corpus for deceptive and truthful speech for Egyptian Arabic speakers. The second axis focuses on examining the human perception of lies and proving our need for computational linguistic-based methods to extract features which characterize truthful and deceptive speech. The third axis is concerned with building a linguistic analysis program that could extract from the corpus the inter- and intra-linguistic cues for deceptive and truthful speech. The program built here is based on selected categories from the Linguistic Inquiry and Word Count program. Our results demonstrated that Egyptian Arabic speakers on one hand preferred to use first-person pronouns and present tense compared to the past tense when lying and their lies lacked of second-person pronouns, and on the other hand, when telling the truth, they preferred to use the verbs related to motion and the nouns related to time. The results also showed that there is a need for bigger data to prove the significance of words related to emotions and numbers.

Keywords: Egyptian Arabic corpus, computational analysis, deceptive features, forensic linguistics, human perception, truthful features.

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808 Professional Management on Ecotourism and Conservation to Ensure the Future of Komodo National Park

Authors: Daningsih Sulaeman, Achmad Sjarmidi, Djoko T. Iskandar

Abstract:

Komodo National Park can be associated with the implementation of ecotourism program. The result of Principal Components Analysis is synthesized, tested, and compared to the basic concept of ecotourism with some field adjustments. Principal aspects of professional management should involve ecotourism and wildlife welfare. The awareness should be focused on the future of the Natural Park as 7th Wonder Natural Heritage and its wildlife components, free from human wastes and beneficial to wildlife and local people. According to perceptions and expectations of visitors from various results of tourism programs, the visitor’s perceptions showed that the tourism management in Komodo National Park should pay more attention to visitor's satisfaction and expectation and gives positive impact directly to the ecosystem sustainability, local community and transparency to the conservation program.

Keywords: 7th Wonders of Nature, Ecotourism, Komodo dragon, visitor’s perceptions, wildlife management.

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807 Kernel Matching versus Inverse Probability Weighting: A Comparative Study

Authors: Andy Handouyahia, Tony Haddad, Frank Eaton

Abstract:

Recent quasi-experimental evaluation of the Canadian Active Labour Market Policies (ALMP) by Human Resources and Skills Development Canada (HRSDC) has provided an opportunity to examine alternative methods to estimating the incremental effects of Employment Benefits and Support Measures (EBSMs) on program participants. The focus of this paper is to assess the efficiency and robustness of inverse probability weighting (IPW) relative to kernel matching (KM) in the estimation of program effects. To accomplish this objective, the authors compare pairs of 1,080 estimates, along with their associated standard errors, to assess which type of estimate is generally more efficient and robust. In the interest of practicality, the authorsalso document the computationaltime it took to produce the IPW and KM estimates, respectively.

Keywords: Treatment effect, causal inference, observational studies, Propensity score based matching, Kernel Matching, Inverse Probability Weighting, Estimation methods for incremental effect.

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806 Verification and Validation for Java Classes using Design by Contract. The Modular External Approach

Authors: Dario Ramirez de Leon, Oscar Chavez Bosquez, Julian J. Francisco Leon

Abstract:

Since the conception of JML, many tools, applications and implementations have been done. In this context, the users or developers who want to use JML seem surounded by many of these tools, applications and so on. Looking for a common infrastructure and an independent language to provide a bridge between these tools and JML, we developed an approach to embedded contracts in XML for Java: XJML. This approach offer us the ability to separate preconditions, posconditions and class invariants using JML and XML, so we made a front-end which can process Runtime Assertion Checking, Extended Static Checking and Full Static Program Verification. Besides, the capabilities for this front-end can be extended and easily implemented thanks to XML. We believe that XJML is an easy way to start the building of a Graphic User Interface delivering in this way a friendly and IDE independency to developers community wich want to work with JML.

Keywords: Model checking, verification and validation, JML, XML, java, runtime assertion checking, extended static checking, full static program verification.

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805 Understanding and Enhancing Ecotourism Opportunities through Education

Authors: V. Iakovoglou, G. N. Zaimes, M. P. Arraiza Bermúdez-Cañete, J. L. García, M. C. Giménez, C. Calderón- Guerrero, F. Ioras, I. Abrudan

Abstract:

A new fast growing trend in tourism is ecotourism, in which tourists visit natural ecosystems under low impact, nonconsumptive and locally oriented activities. Through these activities species and habitats are maintained and typically, underdeveloped regions are emphasized. Ecotourism provides a great alternative, especially for rural and undeveloped area. At the same time, despite its many benefits, it also poses many risks for the naturally protected areas. If ecotourism is practiced improperly degradation and irreversible damages could be the unwanted result. In addition, the lack of MSc programs in the field of Ecotourism in Europe makes it a necessity to be developed. Such an MSc program is being implemented with the lead partner the Technical University of Madrid. The entire partnership has six Universities, seven SMEs and one National Park from seven different countries all over Europe. The MSc will have 10 educational modules that will be available online and will prepare professionals that will be able to implement ecotourism in a sustainable way. Only through awareness and education a sustainable ecotourism will be achieved in the protected areas of Europe.

Keywords: Sustainability, MSc program, protected areas, Erasmus.

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804 Corporate Governance, Shareholder Monitoring and Cost of Debt in Malaysia

Authors: Zulkufly Ramly

Abstract:

This paper attempts to investigate the effect of corporate governance and shareholder monitoring mechanisms on cost of debt of Malaysian listed firms. We assess the quality of corporate governance using comprehensive corporate governance index, which consists of 139 items in six broad categories. We classify shareholder monitoring mechanisms into concentrated ownership, family, insider and government ownerships. Using panel sample from 2003 to 2007, regression results show that high corporate governance quality and concentrated ownership lower firm cost of debt. Debt issuers consider board structure and procedures, board compensation practices, accountability and audit, transparency and social and environmental activities as integral components of a good corporate governance framework.

Keywords: Corporate governance index, cost of debt, ownership structure, Malaysia.

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803 CybeRisk Management in Banks: An Italian Case Study

Authors: E. Cenderelli, E. Bruno, G. Iacoviello, A. Lazzini

Abstract:

The financial sector is exposed to the risk of cyber-attacks like any other industrial sector. Furthermore, the topic of CybeRisk (cyber risk) has become particularly relevant given that Information Technology (IT) attacks have increased drastically in recent years, and cannot be stopped by single organizations requiring a response at international and national level. IT risk is never a matter purely for the IT manager, although he clearly plays a key role. A bank's risk management function requires a thorough understanding of the evolving risks as well as the tools and practical techniques available to address them. Upon the request of European and national legislation regarding CybeRisk in the financial system, banks are therefore called upon to strengthen the operational model for CybeRisk management. This will require an important change with a more intense collaboration with the structures that deal with information security for the development of an ad hoc system for the evaluation and control of this type of risk. The aim of the work is to propose a framework for the management and control of CybeRisk that will bridge the gap in the literature regarding the understanding and consideration of CybeRisk as an integral part of business management. The IT function has a strong relevance in the management of CybeRisk, which is perceived mainly as operational risk, but with a positive tendency on the part of risk management to the identification of CybeRisk assessment methods that are increasingly complete, quantitative and able to better describe the possible impacts on the business. The paper provides answers to the research questions: Is it possible to define a CybeRisk governance structure able to support the comparison between risk and security? How can the relationships between IT assets be integrated into a cyberisk assessment framework to guarantee a system of protection and risks control? From a methodological point of view, this research uses a case study approach. The choice of “Monte dei Paschi di Siena” was determined by the specific features of one of Italy’s biggest lenders. It is chosen to use an intensive research strategy: an in-depth study of reality. The case study methodology is an empirical approach to explore a complex and current phenomenon that develops over time. The use of cases has also the advantage of allowing the deepening of aspects concerning the "how" and "why" of contemporary events, on which the scholar has little control. The research bases on quantitative data and qualitative information obtained through semi-structured interviews of an open-ended nature and questionnaires to directors, members of the audit committee, risk, IT and compliance managers, and those responsible for internal audit function and anti-money laundering. The added value of the paper can be seen in the development of a framework based on a mapping of IT assets from which it is possible to identify their relationships for purposes of a more effective management and control of cyber risk.

Keywords: Bank, CybeRisk, information technology, risk management.

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802 Environmental Competency Framework: Development of a Modified 2-Tuple Delphi Approach

Authors: M. Bouri, L. Chraïbi, N. Sefiani

Abstract:

Currently, industries endeavor to align their environmental management system with the ISO 14001:2015 international standard, while preserving competitiveness and sustainability. Then, a key driver for these industries is to develop a skilled workforce that is able to implement, continuously improve and audit the environmental management system. The purpose of this paper is to provide an environmental competency framework that aims to identify, rank and categorize the competencies required by both the environmental managers and auditors. This competency framework is expected to be useful during competency assessment, recruitment, and training processes. To achieve this end, a modified 2-tuple Delphi approach is here proposed based on a combination of the modified Delphi approach and the 2-tuple linguistic representation model. The adopted approach is presented as numerous questionnaires that are spread over multiple rounds in order to obtain a consensus among the different Moroccan experts participating to this study.

Keywords: Competency framework, Delphi, environmental competency, 2-tuple.

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801 A Survey on Performance Tools for OpenMP

Authors: Mubarak S. Mohsen, Rosni Abdullah, Yong M. Teo

Abstract:

Advances in processors architecture, such as multicore, increase the size of complexity of parallel computer systems. With multi-core architecture there are different parallel languages that can be used to run parallel programs. One of these languages is OpenMP which embedded in C/Cµ or FORTRAN. Because of this new architecture and the complexity, it is very important to evaluate the performance of OpenMP constructs, kernels, and application program on multi-core systems. Performance is the activity of collecting the information about the execution characteristics of a program. Performance tools consists of at least three interfacing software layers, including instrumentation, measurement, and analysis. The instrumentation layer defines the measured performance events. The measurement layer determines what performance event is actually captured and how it is measured by the tool. The analysis layer processes the performance data and summarizes it into a form that can be displayed in performance tools. In this paper, a number of OpenMP performance tools are surveyed, explaining how each is used to collect, analyse, and display data collection.

Keywords: Parallel performance tools, OpenMP, multi-core.

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800 A Review on Soft Computing Technique in Intrusion Detection System

Authors: Noor Suhana Sulaiman, Rohani Abu Bakar, Norrozila Sulaiman

Abstract:

Intrusion Detection System is significant in network security. It detects and identifies intrusion behavior or intrusion attempts in a computer system by monitoring and analyzing the network packets in real time. In the recent year, intelligent algorithms applied in the intrusion detection system (IDS) have been an increasing concern with the rapid growth of the network security. IDS data deals with a huge amount of data which contains irrelevant and redundant features causing slow training and testing process, higher resource consumption as well as poor detection rate. Since the amount of audit data that an IDS needs to examine is very large even for a small network, classification by hand is impossible. Hence, the primary objective of this review is to review the techniques prior to classification process suit to IDS data.

Keywords: Intrusion Detection System, security, soft computing, classification.

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799 The Effect of a Three-Month Training Program on the Back Kyphosis of Former Male Addicts

Authors: M. J. Pourvaghar, Sh. Khoshemehry

Abstract:

Adopting inappropriate body posture during addiction can cause muscular and skeletal deformities. This study is aimed at investigating the effects of a program of the selected corrective exercises on the kyphosis of addicted male patients. Materials and methods: This was a quasi-experimental study. This study has been carried out using the semi-experimental method. The subjects of the present study included 104 addicted men between 25 to 45 years of age. In 2014, these men were referred to one of the NA (Narcotic Anonymous) centres in Kashan in 2015. A total of 24 people suffering from drug withdrawal, who had abnormal kyphosis, were purposefully selected as a sample. The sample was randomly divided into two groups, experimental and control; each group consisted of 12 people. The experimental group participated in a training program for 12 weeks consisting of three 60 minute sessions per week. That includes strengthening, stretching and PNF exercises (deep stretching of the muscle). The control group did no exercise or corrective activity. The Kolmogorov-Smirnov test was used to assess normal distribution of data; and a paired t-test and covariance analysis test were used to assess the effectiveness of the exercises, with a significance level of P≤0.05 by using SPSS18. The results showed that three months of the selected corrective exercises had a significant effect (P≤ 0.005) on the correction of the kyphosis of the addicted male patients after three months of rehabilitation (drug withdrawal) in the experimental group, while there was no significant difference recorded in the control group (P≥0.05). The results show that exercise and corrective activities can be used as non-invasive and non-pharmacological methods to rehabilitate kyphosis abnormalities after drug withdrawal and treatment for addiction.

Keywords: Kyphosis, corrective exercises, addict, drug withdrawal.

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798 Object-Oriented Cognitive-Spatial Complexity Measures

Authors: Varun Gupta, Jitender Kumar Chhabra

Abstract:

Software maintenance and mainly software comprehension pose the largest costs in the software lifecycle. In order to assess the cost of software comprehension, various complexity measures have been proposed in the literature. This paper proposes new cognitive-spatial complexity measures, which combine the impact of spatial as well as architectural aspect of the software to compute the software complexity. The spatial aspect of the software complexity is taken into account using the lexical distances (in number of lines of code) between different program elements and the architectural aspect of the software complexity is taken into consideration using the cognitive weights of control structures present in control flow of the program. The proposed measures are evaluated using standard axiomatic frameworks and then, the proposed measures are compared with the corresponding existing cognitive complexity measures as well as the spatial complexity measures for object-oriented software. This study establishes that the proposed measures are better indicators of the cognitive effort required for software comprehension than the other existing complexity measures for object-oriented software.

Keywords: cognitive complexity, software comprehension, software metrics, spatial complexity, Object-oriented software

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797 Development of Active Learning Calculus Course for Biomedical Program

Authors: Mikhail Bouniaev

Abstract:

The paper reviews design and implementation of a Calculus Course required for the Biomedical Competency Based Program developed as a joint project between The University of Texas Rio Grande Valley, and the University of Texas’ Institute for Transformational Learning, from the theoretical perspective as presented in scholarly work on active learning, formative assessment, and on-line teaching. Following a four stage curriculum development process (objective, content, delivery, and assessment), and theoretical recommendations that guarantee effectiveness and efficiency of assessment in active learning, we discuss the practical recommendations on how to incorporate a strong formative assessment component to address disciplines’ needs, and students’ major needs. In design and implementation of this project, we used Constructivism and Stage-by-Stage Development of Mental Actions Theory recommendations.

Keywords: Active learning, assessment, Calculus, cognitive demand, constructivism, mathematics, Stage-by-Stage Development of Mental Action Theory.

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796 The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework

Authors: Dimitris Balios, Stefanos Tantos

Abstract:

Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.

Keywords: Auditing information system, auditing mechanism, tax evasion, taxation, quality of accounting information.

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795 Model-Based Small Area Estimation with Application to Unemployment Estimates

Authors: Hichem Omrani, Philippe Gerber, Patrick Bousch

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The problem of Small Area Estimation (SAE) is complex because of various information sources and insufficient data. In this paper, an approach for SAE is presented for decision-making at national, regional and local level. We propose an Empirical Best Linear Unbiased Predictor (EBLUP) as an estimator in order to combine several information sources to evaluate various indicators. First, we present the urban audit project and its environmental, social and economic indicators. Secondly, we propose an approach for decision making in order to estimate indicators. An application is used to validate the theoretical proposal. Finally, a decision support system is presented based on open-source environment.

Keywords: Small area estimation, statistical method, sampling, empirical best linear unbiased predictor (EBLUP), decision-making.

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794 The Global Children’s Challenge Program: Pedometer Step Count in an Australian School

Authors: D. Hilton

Abstract:

The importance and significance of this research is based upon the fundamental knowledge reported in the scientific literature that physical activity is inversely associated with obesity. In addition, it is recognized there is a global epidemic of sedentariness while at the same time it is known that morbidity and mortality are associated with physical inactivity and as a result of overweight or obesity. Hence this small study in school students is an important area of research in our community. An application submitted in 2005 for the inaugural Public Health Education Research Trust [PHERT] Post Graduate Research Scholarship scheme organized by the Public Health Association of Australia [PHAA] was awarded 3rd place within Australia. The author and title was: D. Hilton, Methods to increase physical activity in school aged children [literature review, a trial using pedometers and a policy paper]. Third place is a good result, however this did not secure funding for the project, as only first place received $5000 funding. Some years later within Australia, a program commenced called the Global Children's Challenge [GCC]. Given details of the 2005 award above were included an application submission prepared for Parkhill Primary School [PPS] which is located in Victoria, Australia was successful. As a result, an excited combined grade 3/ 4 class at the school [27 students] in 2012 became recipients of these free pedometers. Ambassadors for the program were Mrs Catherine Freeman [OAM], Olympic Gold Medalist – Sydney 2000 [400 meters], while another ambassador was Mr Colin Jackson [CBE] who is a Welsh former sprint and hurdling athlete. In terms of PPS and other schools involved in 2012, website details show that the event started on 19th Sep 2012 and students were to wear the pedometer every day for 50 days [at home and at school] aiming for the recommended 15,000 steps/day recording steps taken in a booklet provided. After the finish, an analysis of the average step count for this school showed that the average steps taken / day was 14, 003 [however only a small percentage of students returned the booklets and units] as unfortunately the dates for the program coincided with school holidays so some students either forgot or misplaced the units / booklets. Unfortunately funding for this program ceased in 2013, however the lasting impact of the trial on student’s knowledge and awareness remains and in fact becomes a good grounding for students in how to monitor basic daily physical activity using a method that is easy, fun, low cost and readily accessible.

Keywords: Walking, exercise, physical activity [motor activity].

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793 Nuclear Data Evaluation for 217Po

Authors: Sherif S. Nafee, Amir K. Al-Ramady, Salem S. Shaheen

Abstract:

Evaluated nuclear decay data for the 217Po nuclide is presented in the present work. These data include recommended values for the half-life T1/2, α-, β-- and γ-ray emission energies and probabilities. Decay data from 221Rn α and 217Bi β—decays are presented. Q(α) has been updated based on the recent published work of the Atomic Mass Evaluation AME2012. In addition, the logft values were calculated using the Logft program from the ENSDF evaluation package. Moreover, the total internal conversion electrons and the K-shell to L-shell and L-shell to M-shell and to N-shell conversion electrons ratios K/L, L/M and L/N have been calculated using Bricc program. Meanwhile, recommendation values or the multi-polarities have been assigned based on recently measurement yield a better intensity balance at the 254 keV and 264 keV gamma transitions.

Keywords: Atomic Mass Evaluation, Nuclear Data Evaluation, Total Electron Conversion Electrons.

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792 Effects of an Inclusive Educational Model for Students with High Intellectual Capacity and Special Educational Needs: A Case Study in Talentos UdeC, Chile

Authors: Gracia V. Navarro, María C. González, María G. González, María V. González

Abstract:

In Chile, since 2002, there are extracurricular enrichment programs complementary to regular education for students with high intellectual capacity. This paper describes a model for the educational inclusion of students, with special educational needs associated with high intellectual capacity, developed at the University of Concepción and its effects on its students, academics and undergraduate students that collaborate with the program. The Talentos UdeC Program was created in 2003 and is intended for 240 children and youth from 11 to 18 years old, from 15 communes of the Biobio region. The case Talentos UdeC is analyzed from a mixed qualitative study in which those participating in the educational model are considered. The sample was composed of 30 students, 30 academics, and 30 undergraduate students. In the case of students, pre and post program measurements were made to analyze their socio-emotional adaptation, academic motivation and socially responsible behavior. The mentioned variables are measured through questionnaires designed and validated by the University of Concepcion that included: The Socially Responsible Behavior Questionnaire (CCSR); the Academic Motivation Questionnaire (CMA) and the Socio-Emotional Adaptation Questionnaire (CASE). The information obtained by these questionnaires was analyzed through a quantitative analysis. Academics and undergraduate students were interviewed to learn their perception of the effects of the program on themselves, on students and on society. The information obtained is analyzed using qualitative analysis based on the identification of common themes and descriptors for the construction of conceptual categories of answers. Quantitative results show differences in the first three variables analyzed in the students, after their participation for two years in Talentos UdeC. Qualitative results demonstrate perception of effects in the vision of world, project of life and in other areas of the students’ development; perception of effects in a personal, professional and organizational plane by academics and a perception of effects in their personal-social development and training in generic competencies by undergraduates students.

Keywords: Educational model, high intellectual capacity, inclusion, special educational needs.

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791 Determinants and Perspectives of an Accounting Career. Empirical Evidence on Students' Perceptions

Authors: Maria Mădălina Gîrbină, Nadia Albu, Cătălin Nicolae Albu

Abstract:

This study realizes an empirical investigation of main factors to develop an accounting career, stereotypes on accountants and accounting and perceptions on future career path for a sample of master students in accounting. The research provides some insight into what master students consider when choosing their future career paths. The most important two reasons chosen by students were “career opportunities" and “future earnings. They see accounting as structured, governed by conformity, requiring skills in working with numbers, monotonous, accurate, more efficient than effective but also absorbing, interesting and involving a certain degree of novelty. Although these students plan to start their careers in a multinational or accounting/audit firm, most of those plan to leave after five years. It resulted that women value more flexibility and time requiring special attention in retention policies practiced by firms.

Keywords: Accounting career, students' perception, stereotypes.

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