Traditional audit techniques and human behaviour at undergraduate level - answering the call for audit education reform

As educators, we have a responsibility to society to ensure that our students receive adequate learning and training. In recent years, there have been continued calls for reform within the accounting profession, particularly regarding auditor training. The following paper will analyse how a newly developed framework, the Fusion Framework, is applied to the curricula of an undergraduate auditing and assurance course, with the aim of influencing reform in audit education. In turn assuring that graduates are provided with the necessary knowledge and skills to not only meet the regulatory requirements but also the expectations of the wider market and investors. The Fusion Framework, which is a direct result of a newly instigated Audit Quality Education Reform Project (AQERP) attempts to overcome pedagogical challenges that face educators when expanding on traditional audit techniques to include newly required interdisciplinary skills. The Fusion Framework introduces students to the premise that an auditor’s body of knowledge extends far beyond that of an accountant and requires an interdisciplinary approach, drawing from such areas as criminology and psychology in order to prevent catastrophic corporate collapses

Origin and characterization of disks substructures, and their relation to stellar hosts

Planets are formed from the gas and dust content available in planet-forming disks around young stars, creating substructures in their density, thermal, and chemical distribution. Characterizing those substructures can provide constraints on the planet-formation potential of each disk. To improve our understanding of how planets are formed around the stars that are the most common in our galaxy, very low mass stars and binary stars, I studied high spatial resolution observations of dust and gas emission from these objects. To maximize information recovery, I analyzed these datasets with visibility-based methods. The results demonstrate that substructured emission in the dust continuum is present in all spatially resolved disks around very low mass stars, which could be explained by ongoing planet formation. In circumbinary disks, the combination of hydro-models and observations suggest that measuring the eccentricity gradient as a function of radii can be used as a tracer for the presence of Saturn-like planets embedded in the disks. On the other hand, for multiple disk systems, I showed the feasibility of recovering the orbital motion of young objects through the relative movement of their disks, which is crucial to interpreting the emission substructures

Formal and Informal Styles of Clothing in the Assessment of Female Political Candidates

Abstract: This study will research the importance of dress code of female candidates on the confidence in leadership.The research question is: How Important is the Formality of Dress Code in the Assessment of Leadership of Female Political Candidates? It is addressed by using an experimental design carried out in India and the United States, using Qualtrics and Amazon Mechanical Turk. This research gathered 400 responses, 200 from each country. Primary data collection was used, with the implementation of two experiments. The experimental design of the two experiments consisted of two conditions, one in which the main political candidate is dressed formally and one in which she is dressed casually. Results show that the assessment of leadership changes when the candidate changes her dress code. The assessment of dress code on leadership was also influenced by the following variables: gender of the participants, gender of the household, political viewpoint, and country of residence of the participants

Visual Perception of Public Open Spaces in Niksic

AbstractThe typical representatives of public open spaces in Niksic are analyzed in this paper from the perspective of the subjective visual perception. The research is based on empirical analysis and the semantic differential method. The aim of this paper is to form an objective criterion for the design of desirable public open spaces of the city in the 21st century, based on the subjective assessment of the space through observing twelve photographs of typical visual resources of Niksic, with emphasis on the visual and aesthetic dimension. Research results point out that poly functional, dynamic, associative, homogeneous, inclusive, authentic spaces with lots of natural elements achieve desired visual effect on users. It has been concluded that it is necessary to revitalize certain public open spaces of Niksic as the primary visual resource of the city

In The Search For Accounting Knowledge - Everything Old Is New Again

The following paper will attempt to substantiate claims that the accounting profession, has in over a hundred years, failed to adequately develop. Claims that the accounting profession has done little more than recycle financial accounting issues are not new, with such allegations having vocally surfaced in the past two decades. In order to achieve its aim, this paper will focus on Statement of Accounting Concepts number two [SAC 2], The Objective of General Purpose Financial Reporting. In gaining an understanding of today\u27 s position of SAC 2 and how it has been arrived at, legislation dating over a hundred years will be examined, concluding that the accounting profession has failed to develop. Yet most importantly this paper will conclude that the conceptual framework, the professions unique body of knowledge seems to be little more than a blatant act of plagiarism

Oral Pathology: Gene Expression in Odontogenic Cysts

Odontogenic cysts are a group of common pathological lesions of the jaw. Typically, they can be found randomly on X-rays as round benign lesions. However, some of them can behave aggressively with a tendency toward malignancy. Among odontogenic cysts with benign pathology, up to 60% of all jaw cysts are radicular cysts, which originate from root canal infection. Pathogenesis involves the interaction between osteoblasts, osteocytes, and osteoclasts as well as the expression of RANK-RANKL/OPG signaling system. Furthermore, collagenases (e.g., MMPs) are expressed in epithelial lining of the cyst. Among odontogenic cysts with potentially aggressive behavior, odontogenic keratocysts (OKCs) have a high rate of recurrence and very debatable treatment options; they can be associated with Gorlin syndrome. Keratocysts have developmental origin and show variability in their gene expression profiles. Their etiology is closely related to genetic factors, especially mutations in different members of Shh signaling pathway, including PTCH gene

Predicting Procrastination: The Role of Academic Achievement, Self-efficacy and Perfectionism

The aim of this study was to examine the relations of academic achievement, self-efficacy, and perfectionism with procrastination in University students, and to examine whether procrastination can be predicted by academic achievement, self-efficacy, and perfectionism dimensions. 227 University students from different faculties completed Tuckmans' procrastination scale, Almost Perfect Scale – Revised (APS-R; Slaney Rice, Mobley, Trippi, & Ashby, 2001) and General self-Efficacy Scale (GSE; Schwarzer & Jerusalem, 1995), as well as data about academic achievement at the end of last academic year. Results have shown negative correlations of academic achievement, self-efficacy and adaptive perfectionism with procrastination, and a positive correlation between maladaptive perfectionism and procrastination. Results have also shown that self-efficacy is positively correlated with adaptive perfectionism and negatively with maladaptive perfectionism. Maladaptive perfectionism was a positive predictor of procrastination, while academic achievement, self-efficacy and adaptive perfectionism were all negative predictors. Finally, we used Hayes bootstrapping method to examine possible mediations. The results have shown that self-efficacy, by its self, is not a significant mediator, while paths containing self-efficacy and adaptive or maladaptive perfectionism mediate the relation between academic achievement and procrastination. Furthermore, both adaptive and maladaptive perfectionism mediated the relation between self-efficacy and procrastination

Konzeption eines gamifizierten agilen Vorgehensmodells in der Softwareentwicklung unter Anwendung eines Gamification-Ansatzes am Beispiel von Scrum

Mehrere Studien zeigen das Projekte im Allgemeinen und Softwareprojekte im speziellen, sehr oft scheitern. Trotz der Anwendung von Vorgehensmodellen welche die Komplexität von Projekten reduzieren, hat sich diese Problematik kaum verändert. Aus diesem Grund hat diese Arbeit das Ziel, eine theoretische Konzeption eines agilen gamifizierten Vorgehensmodells für die Softwareentwicklung am Beispiel von Scrum zu entwickeln. Das neue Vorgehensmodell ist eine Mischung aus Gamification und Scrum. Das neue Vorgehensmodell verfolgt das Ziel, die Mängel der existierenden Vorgehensmodelle zu beseitigen. Darüber hinaus soll das neue Vorgehensmodell die Motivation der Teammitglieder erhöhen, die Produktivität steigern und für mehr Feedback sorgen. Das neue Vorgehensmodell wird nach dessen Konzeption, in einem IT-Unternehmen getestet und einer Bewertung unterzogen. Schlagworte: Gamification, Scrum, Vorgehensmodelle, Gamifizierung, Softwareentwicklung, Projekt, Motivation, PsychologieSeveral studies show, the projects in general and software projects in particular, often fail. Despite the use of process models which reduce project complexity, this problem has not changed. For this reason, this work has the objective to develop a theoretical concept for an agile gamified process model for software development using the example of Scrum. The new process model is a mix of Gamification and Scrum. The new process model has the objective to reduce the deficiencies of the existing process models. Moreover, the new process model has the objective to increase the motivation/productivity of the team members and provide more feedback. The new process model is tested according to its design in an IT-Company. After the test, a review will take place. Keywords: Gamification, Scrum, Process models, Software Development, Project, Motivation, Psycholog