Ratio Estimators in Simple Random Sampling Using Information on Auxiliary Attribute

Some ratio estimators for estimating the population mean of the variable under study, which make use of information regarding the population proportion possessing certain attribute, are proposed. Under simple random sampling without replacement (SRSWOR) scheme, the expressions of bias and mean-squared error (MSE) up to the first order of approximation are derived. The results obtained have been illustrated numerically by taking some empirical population considered in the literature.Comment: 7 page

Nature Relation Between Climatic Variables and Cotton Production

This study investigated the effect of climatic variables on flower and boll production and retention in cotton (Gossypium barbadense). Also, this study investigated the relationship between climatic factors and production of flowers and bolls obtained during the development periods of the flowering and boll stage, and to determine the most representative period corresponding to the overall crop pattern. Evaporation, sunshine duration, relative humidity, surface soil temperature at 1800 h, and maximum air temperature, are the important climatic factors that significantly affect flower and boll production. The least important variables were found to be surface soil temperature at 0600 h and minimum temperature. There was a negative correlation between flower and boll production and either evaporation or sunshine duration, while that correlation with minimum relative humidity was positive. Higher minimum relative humidity, short period of sunshine duration, and low temperatures enhanced flower and boll formation

The role of internal audit function in the public sector context in Saudi Arabia

This paper contributes to the debate on the role of internal auditing in the public sector by focusing on the nature and practice of internal auditing in organisations that are subject to audit by the General Audit Bureau. Archival and documentary analysis, supported by 29 semi-structured interviews revealed that the underpinnings of the Saudi Internal Audit Regulation did not tie in directly with perceived international best practice - the International Standards for the Professional Practice of Internal Auditing. Institutional factors are also likely to play a part in terms of the existence of the state-required ‘Follow-up department’ in all organizations, tasked with performing investigation and inspection, the ‘auditing department’ (which monitors the propriety of transactions and accounting), and the work of the mandatory ‘Financial Representative (Controller)’

A self-calibration circuit for a neural spike recording channel

This paper presents a self-calibration circuit for a neural spike recording channel. The proposed design tunes the bandwidth of the signal acquisition Band-Pass Filter (BPF), which suffers from process variations corners. It also performs the adjustment of the Programmable Gain Amplifier (PGA) gain to maximize the input voltage range of the analog-to-digital conversion. The circuit, which consists on a frequency-controlled signal generator and a digital processor, operates in foreground, is completely autonomous and integrable in an estimated area of 0.026mm 2 , with a power consumption around 450nW. The calibration procedure takes less than 250ms to select the configuration whose performance is closest to the required one.Ministerio de Ciencia e Innovación TEC2009-08447Junta de Andalucía TIC-0281

Perceptions of Auditor Independence in Libyan Audit Market

This paper attempts to examine the adverse circumstances of auditing, assess the current status and gauge the perceptions of the auditor independence in Libya. It aims to investigate the extent to which audit firms and the Libyan Accountants and Auditors Association (LAAA) play an important role in developing the profession of auditing and enhances auditor independence. The study also indicates a view that, to improve and develop the accounting and auditing profession in general, and to enhance the level of the perception of auditor independence in particular, the LAAA as a professional body should have more power and authority in the Libyan audit market. Data were collected by two methods, a questionnaire survey (quantitative) and a number of semi-structured interviews (qualitative) to give both triangulation and amplification. The questionnaire was analysed using both conventional comparative statistics and multivariate methods. The sample of respondents comprised three groupings: accounts managers, financial managers and internal auditors working in Libyan public companies; managing partners, partners, audit supervisors and auditors working in audit firms in Libya; and controllers working for the Libyan Association of Auditors and Accountants (LAAA). The results of the study indicate two groups supported the proposition that the LAAA should adopt international auditing and accounting standards to improve the perception of auditor independence. More important, public companies and audit firms preferred that there should be a law or rule to require public companies to disclose in the financial statements the amount of audit and non-audit services fees paid

Does Audit Quality in Libya Meet the International Standards Levels?

This study provide empirical evidence of the current situation and measure the perceptions of the level of audit quality in Libya by focusing on oil companies. It aims to examine the extent to which Libyan Accountants and Auditors Association (LAAA) and audit firms and play an essential role in enhancing the quality of audit and developing the audit profession. A questionnaire and interviews were used to collect data from audit firm that works in Libya and Libyan oil companies. The study finds that there is a lack of professionalism among auditors in Libya is pervasive and that weaknesses in the current regulatory framework are detrimental and have led to the ineffectiveness of the LAAA. In addition, the ignorance of audit firms in Libya in respect of new services, and the inability of Libya’s education system to produce competent graduates, all contribute to the low level of audit quality that the profession