Predictors of Auditors’ Usage of CAATs: The Role of Top Management Support and Trust

Current businesses are shifting towards e-business and adopting computerized accounting information systems. These changes affected the audit profession’s performance in IT audit, financial reports by auditing, and tracing e-source documents. Usage of Computer Assisted Audit Techniques (CAATs) is dominated by developed countries among large-scale companies. Few studies examined the adoption among small auditing public firms. Therefore, this study developed and proposed a new adoption framework based on a unified theory of acceptance and use technology (UTAUT) and social exchange theory (SET) to examine the factors that influence the adoption of CAATs in the context of Jordanian public firms. The study obtains data from 173 auditors working in Jordanian audit firms. This study analyzes the data using AMOS. The results show that performance expectancy (PE), effort expectancy (EE), social influence (SI), facilitating condition (FC), and trust all positively influence the auditors’ use of CAATs (AUC). The auditors’ use of CAAT positively influences perceived audit performance. Top management support moderated the effect of PE, EE, SI, FC, and trust on AUC. Auditing courses should pay attention to the usage of technology in this profession

Phase operators, temporally stable phase states, mutually unbiased bases and exactly solvable quantum systems

We introduce a one-parameter generalized oscillator algebra A(k) (that covers the case of the harmonic oscillator algebra) and discuss its finite- and infinite-dimensional representations according to the sign of the parameter k. We define an (Hamiltonian) operator associated with A(k) and examine the degeneracies of its spectrum. For the finite (when k < 0) and the infinite (when k > 0 or = 0) representations of A(k), we construct the associated phase operators and build temporally stable phase states as eigenstates of the phase operators. To overcome the difficulties related to the phase operator in the infinite-dimensional case and to avoid the degeneracy problem for the finite-dimensional case, we introduce a truncation procedure which generalizes the one used by Pegg and Barnett for the harmonic oscillator. This yields a truncated generalized oscillator algebra A(k,s), where s denotes the truncation order. We construct two types of temporally stable states for A(k,s) (as eigenstates of a phase operator and as eigenstates of a polynomial in the generators of A(k,s)). Two applications are considered in this article. The first concerns physical realizations of A(k) and A(k,s) in the context of one-dimensional quantum systems with finite (Morse system) or infinite (Poeschl-Teller system) discrete spectra. The second deals with mutually unbiased bases used in quantum information.Comment: Accepted for publication in Journal of Physics A: Mathematical and Theoretical as a pape

Phase operators, phase states and vector phase states for SU(3) and SU(2,1)

This paper focuses on phase operators, phase states and vector phase states for the sl(3) Lie algebra. We introduce a one-parameter generalized oscillator algebra A(k,2) which provides a unified scheme for dealing with su(3) (for k < 0), su(2,1) (for k > 0) and h(4) x h(4) (for k = 0) symmetries. Finite- and infinite-dimensional representations of A(k,2) are constructed for k < 0 and k > 0 or = 0, respectively. Phase operators associated with A(k,2) are defined and temporally stable phase states (as well as vector phase states) are constructed as eigenstates of these operators. Finally, we discuss a relation between quantized phase states and a quadratic discrete Fourier transform and show how to use these states for constructing mutually unbiased bases

Elastic, Optoelectronic and Thermal Properties of Boron Phosphide

Elastic, mechanical, optoelectronic and some thermal properties of boron phosphide (BP) in its structure zincblende phase has been performed using the pseudopotential combined with the plane wave method. The plane-wave pseudopotential approach to the density-functional theory within the local density approximation (LDA) implemented in Abinit code is used. The elastic stiffness and compliance constants, bulk modulus, shear modulus, zener anisotropy factor, young's modulus, internal strain parameter, poisson's ratio, sound velocity for directions within the important crystallographic planes, Debye temperature, melting point, refractive index, plasmon energy, force constants, lattice energy, band gap energy, homopolar energy, heteropolar energy, ionicity and dielectric constant are obtained and analyzed in comparison with the available data. When you are citing the document, use the following link http://essuir.sumdu.edu.ua/handle/123456789/3555

Star-Like Micelles with Star-Like Interactions: A quantitative Evaluation of Structure Factor and Phase Diagram

PEP-PEO block copolymer micelles offer the possibility to investigate phase behaviour and interactions of star polymers (ultra-soft colloids). A star-like architecture is achieved by an extremely asymmetric block ratio (1:20). Micellar functionality f can be smoothly varied by changing solvent composition (interfacial tension). Structure factors obtained by SANS can be quantitatively described in terms of an effective potential developed for star polymers. The experimental phase diagram reproduces to a high level of accuracy the predicted liquid/solid transition. Whereas for intermediate f a bcc phase is observed, for high f the formation of a fcc phase is preempted by glass formation.Comment: 5 pages, 4 figures, PRL in pres