PERCEIVED EFFECTIVENESS OF FRAUD DETECTION AUDIT PROCEDURES IN GOODS AND SERVICES EXPENDITURES

The aims of this research is to examine the perceptions of auditors about the effectiveness of standard audit procedures in detecting fraud in goods and services expenditures. The population of this study is BPK RI’s auditors in AKN I, AKN II, AKN III, AKN IV, AKN V, and AKN VI. Research sample obtained in this study is 34 auditors. Respondents were given a questionnaire and asked to respond within five Likert scale. Data were analyzed using one-sample t-test and independent sample t-test. The result showed that there are some standard audit procedures in goods and services expenditures that are perceived as more effective and others are perceived as moderately effective. It is found that there are no significant differences in the perceiving the effectiveness of standard audit procedures between less experienced auditor and more experienced auditor. The study has also found that there are only one procedure that has significant difference in the perceived effectiveness of standard audit procedure between male auditor and female auditor

Multivariate Statistical Process Control Charts: An Overview

In this paper we discuss the basic procedures for the implementation of multivariate statistical process control via control charting. Furthermore, we review multivariate extensions for all kinds of univariate control charts, such as multivariate Shewhart-type control charts, multivariate CUSUM control charts and multivariate EWMA control charts. In addition, we review unique procedures for the construction of multivariate control charts, based on multivariate statistical techniques such as principal components analysis (PCA) and partial lest squares (PLS). Finally, we describe the most significant methods for the interpretation of an out-of-control signal.quality control, process control, multivariate statistical process control, Hotelling's T-square, CUSUM, EWMA, PCA, PLS

Risk Assessment of a Wind Turbine: A New FMECA-Based Tool With RPN Threshold Estimation

A wind turbine is a complex system used to convert the kinetic energy of the wind into electrical energy. During the turbine design phase, a risk assessment is mandatory to reduce the machine downtime and the Operation & Maintenance cost and to ensure service continuity. This paper proposes a procedure based on Failure Modes, Effects, and Criticality Analysis to take into account every possible criticality that could lead to a turbine shutdown. Currently, a standard procedure to be applied for evaluation of the risk priority number threshold is still not available. Trying to fill this need, this paper proposes a new approach for the Risk Priority Number (RPN) prioritization based on a statistical analysis and compares the proposed method with the only three quantitative prioritization techniques found in literature. The proposed procedure was applied to the electrical and electronic components included in a Spanish 2 MW on-shore wind turbine

Exploratory analysis of the relationships among different methods of assessing adherence and glycemic control in youth with type 1 diabetes mellitus

Objectives: The present study examined four methods of assessing diabetes adherence (self-report, diary measure, electronic monitoring, and provider rating) within a population of youth with Type I Diabetes Mellitus (T1DM). Methods: Comparisons were conducted among the four methods of assessing diabetes adherence. Associations among the seven different measures of blood glucose monitoring (BGM) and HbA1c were examined. An exploratory stepwise regression analysis was conducted to determine the best predictors of glycemic control (i.e., Hemoglobin A1c; HbA1c) while controlling for relevant demographic variables. Results: The adherence measures appeared to be interrelated. The relationships between many of the BGM measures and HbA1c demonstrated a medium effect size. The Self Care Inventory (SCI) adjusted global score was the strongest predictor of HbA1c, even after taking the demographic variables into account. Conclusions: The SCI is a robust, easy-to-use, and cost-efficient measure of adherence that has a strong relationship to HbA1c. Demographic variables are important to examine within the context of different methods of assessing adherence. The research methodology utilized to assess both general diabetes adherence and more specific behavioral measurements of BGM should be clearly documented in future studies to ensure accurate interpretation of results. (PsycINFO Database Record (c) 2011 APA, all rights reserved

Performance Measures Using Electronic Health Records: Five Case Studies

Presents the experiences of five provider organizations in developing, testing, and implementing four types of electronic quality-of-care indicators based on EHR data. Discusses challenges, and compares results with those from traditional indicators

Multivariate control charts based on Bayesian state space models

This paper develops a new multivariate control charting method for vector autocorrelated and serially correlated processes. The main idea is to propose a Bayesian multivariate local level model, which is a generalization of the Shewhart-Deming model for autocorrelated processes, in order to provide the predictive error distribution of the process and then to apply a univariate modified EWMA control chart to the logarithm of the Bayes' factors of the predictive error density versus the target error density. The resulting chart is proposed as capable to deal with both the non-normality and the autocorrelation structure of the log Bayes' factors. The new control charting scheme is general in application and it has the advantage to control simultaneously not only the process mean vector and the dispersion covariance matrix, but also the entire target distribution of the process. Two examples of London metal exchange data and of production time series data illustrate the capabilities of the new control chart.Comment: 19 pages, 6 figure

Using Semantic Ambiguity Instruction to Improve Third Graders\u27 Metalinguistic Awareness and Reading Comprehension: An Experimental Study

An experiment examined whether metalinguistic awareness involving the detection of semantic ambiguity can be taught and whether this instruction improves students\u27 reading comprehension. Lower socioeconomic status third graders (M age = 8 years, 7 months) from a variety of cultural backgrounds (N = 46) were randomly assigned to treatment and control groups. Those receiving metalinguistic ambiguity instruction learned to analyze multiple meanings of words and sentences in isolation, in riddles, and in text taken from the Amelia Bedelia series (Parish, 1979, 988). The control group received a book-reading and discussion treatment to provide special attention and to rule out Hawthorne effects. Results showed that metalinguistic ambiguity instruction was effective in teaching students to identify multiple meanings of homonyms and ambiguous sentences and to detect inconsistencies in text. Moreover, this training enhanced students\u27 reading com prehension on a paragraph-completion task but not on a multiple-choice passage-recall task, possibly because the two tests differ in the array of linguistic or cognitive correlates influencing performance. Comprehension monitoring was not found to mediate the relationship between ambiguity instruction and reading comprehension. Results carry implications for the use of language-based methods to improve reading comprehension in the classroom

Serbia - public sector accounting review : report on the enhancement of public sector financial reporting

The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector Accounting Standards (IPSAS). This will significantly improve the quality of financial information and should enable better informed decision-making, more efficient use of public funds and resources and improved fiscal performance. This Report on the Enhancement of Public Sector Financial Reporting is one output of the Serbia Public Sector Accounting Reform Technical Assistance project funded by the Swiss State Secretariat for Economic Affairs (SECO) through the Strengthening Accountability and Fiduciary Environment (SAFE) Trust Fund under the Public Sector Accounting and Reporting Program (PULSAR) which provides support for the development and implementation of public sector accounting standards. This report supports the development of a plan towards that goal by assessing the institutional framework for public sector accounting as well as the gap between Serbian public sector generally accepted accounting principles (PS GAAP) and IPSAS

Legal Challenges and Market Rewards to the Use and Acceptance of Remote Sensing and Digital Information as Evidence

Bakgrund I den nutida forskningen är det essentiellt att företag tar hänsyn till medarbetarnas motivation så att de gynnas av det arbetssätt som tillämpas. En arbetsmetod som blivit allt vanligare är konceptet Lean som ursprungligen kommer från den japanska bilindustrin. Lean har idag utvecklats till ett allmängiltigt koncept som tillämpas i flertalet branscher världen över. Trots att konceptet innebär flertalet positiva aspekter har det fått utstå stark kritik när det kommer till de mänskliga aspekterna och forskare har ställt sig frågan om Lean är "Mean". Kritiken härleds främst till medarbetares arbetsmiljö i form av stress och brist på variation, självbestämmande, hälsa och välmående. Få empiriska studier har däremot genomförts som undersöker konsekvenserna som Lean får på medarbetares upplevda motivation. Syfte Vårt syfte är att undersöka och öka förståelsen för medarbetares upplevelser av motivationen i företag som tillämpar Lean. Vidare har studien för avsikt att utreda om det föreligger en paradox mellan Lean och vad som motiverar medarbetare på en arbetsplats. Metod Studien har utgått från en kvalitativ metod via intervjuer. För att göra en djupare undersökning och analysera hur vårt fenomen, motivation, upplevs i en kontext med Lean tillämpade vi Små-N-studier. Vi har även haft en iterativ forskningsansats som förenat den deduktiva och induktiva ansatsen där studien pendlat mellan teorier och empiriska observationer fram tills det slutgiltiga resultatet. Slutsatser Utefter medarbetarnas upplevelser har vi identifierat att det inte föreligger någon paradox mellan Lean och motivation eftersom övervägande antal medarbetare upplevde att de är motiverade även om företaget tillämpar Lean. Dock har studien kunnat urskilja både stödjande och motverkande faktorer när det kommer till medarbetarnas upplevda arbetsförhållanden som i sin tur inverkar på motivationen. De motverkande faktorerna menar vi främst beror på att arbetsförhållandena i somliga fall innehåller höga prestationskrav, målstyrning samt standardiseringar. Vidare upplevs motivationen överlag som mer positiv när företagen använder en mjukare form av Lean där samtliga medlemmars intressen beaktas.Background In modern research, it is essential that companies consider employees’ motivation so that they benefit from the applied practices. A working method that has become increasingly common is the concept Lean, which has its origin in the Japanese automotive industry. Today, Lean has evolved into a universal concept that is applied in many industries worldwide. Although the concept involves numerous positive aspects it has endured strong criticism when it comes to the human aspects and researchers have raised the question if Lean is "Mean". Criticism is derived primarily to employees’ working conditions in terms of stress and lack, variation, autonomy, health and wellbeing. However, few empirical studies have been carried out that examines the impact that Lean has on employees’ experienced motivation. Aim The aim is to increase the understanding of employees’ experienced motivation in companies that practice Lean. Further on the study has the intention to investigate if there is a paradox between Lean and what motivates employees on work. Methodology The study has been conducted through a qualitative method by interviews and to be able to do a deeper examination and analyze how our phenomenon, motivation, is experienced in a Lean context we applied small-N-studies. Our strategy has been iterative, combining both a deductive and inductive approach, where the study has varied between theories and empirical observations until the final result. Conclusions We have identified that there is no paradox between Lean and motivation since the majority of employees’ experienced that they are motivated even though the company practice Lean. Nevertheless the study shows that there are both supportive and counteractive factors when it comes to the employees’ experienced working conditions. The counteractive factors consists foremost of high performance standards, goal steering and standardizations, and have in some cases a negative influence on the working conditions. Furthermore the experienced motivation is more positive overall when the companies use a softer form of Lean where all the members’ interests are taken into account