Electronic Financial Crimes: The Required Skills, Education and Qualifications for Forensic Accountants to Predict and Prevent

The main objective of this study is to explore the essential requirements that are required for accountants to perform their duties as forensic accountants (FAs) from the perspectives of two key stakeholders (professional accountants and lawyers) —including the main skills, level of education, area of specialisation and forensic accounting credentials that FAs should possess to practice forensic accounting services effectively and efficiently. A semi-structured interviews were conducted to the target population who are the user of forensic services. The NVivo software was used to assist the raw data in a systematic method process. The findings identified the master’s degree as the appropriate level of education for FAs. The results also indicated the importance of numerous skills that accountants should possess such as communication skills, presentation skills, simplify accounting information, analytical skills and objectivity

Components and Analysis Method of Enterprise Resource Planning (ERP) Requirements in Small and Medium Enterprises (SMEs)

With the fast development of information technologies and enterprise software, Enterprise Resource Planning (ERP) systems are increasingly adopted by more small and medium enterprises (SMEs). Based on this trend, it is necessary to develop ERP systems in a manner that meets and fits the SMEs requirements and needs. This paper proposes conceptual components of ERP requirements that are required for generating ERP system functions. In addition, it proposes an ERP requirements analysis method for ERP system developments in order to produce the proper ERP system functions for SMEs. The advantage of this analysis method is that it is easy to analyze and integrate the special requirements of the ERP development for distinguishing a sub-sector of SMEs. In this paper, by analyzing the components of requirements and the relationship of the business process modelling, several basic concepts are given and the method of the process analysis and modelling is also expressed

New HPLC method for determination of cystatin C biomarker in human blood

A rapid and sensitive method for determination of cystatin C (CC) protein in human blood by means of high performance liquid chromatography (HPLC) was developed and validated. Estimated glomerular filtration rate (eGFR) has been calculated for the patients with chronic kidney disease (CKD). Ion pair liquid chromatography technique was utilized to separate CC along with UV detection. Calibration curve with excellent correlation (r2 = 0.99) over the range from 0.75 to 20.50 mg/L of CC was accomplished. Limits of detection and quantify-cation were 0.375 and 0.75 mg/L of CC, respectively. The recoveries were in the range of 93.6-102.3%. Intra-assay and inter-assay variabilities were 8.2 and 6.14%, respectively

ANURIA SECONDARY TO HOT WEATHER-INDUCED HYPERURICAEMIA: DIAGNOSIS AND MANAGEMENT

There is little information on the management of anuria secondary to severe volume depletion or as a rare manifestation of heat stroke in areas of the world with very hot summers. We present our experience with hot weather-induced hyperuricaemia in Kuwait

ANURIA SECONDARY TO HOT WEATHER-INDUCED HYPERURICAEMIA: DIAGNOSIS AND MANAGEMENT

There is little information on the management of anuria secondary to severe volume depletion or as a rare manifestation of heat stroke in areas of the world with very hot summers. We present our experience with hot weather-induced hyperuricaemia in Kuwait

Self-Reflections in a Personal Space: Investigating the Process of Self-Portrait Painting by Academic Research

The purpose of this practice-based paper is to investigate the artistic reflections and self-aesthetics into the process of artwork making. Every stage of this process represents a particular significance from the initial stage to the finishing stage. Furthermore, this exploration aims to develop the employment of practical research in the field of Visual Arts on personal, communal and institutional levels. In this exploration, the methodology is the vehicle that transforms the research into reality. Making the artwork itself is the methodology, and this process is the primary reference of the present research. Therefore, the author presents the synthesis of the artwork making rather than the analysis of its aftermath, the focus in this context is the construction of the artwork. This is the result of this research, the artwork itself. Regarding the employability aspects of this approach, it involves the practitioners and researchers in the fields of the visual arts toward further realizations of the actual creative process. This employability takes place into the signs of progress on different levels through academic and artistic practices in schools, universities as well as higher learning and teaching institutions. The present practical paper is significant because it investigates reflections of the cultural identity as well as the narratives of personal memory into academic research. In the multicultural present temporality, research-oriented artists highlight the diversity of their societies and represent significantly personal aesthetics as themes in their artworks. This approach would elevate the mutual understanding among people from different aesthetical backgrounds; people's trends enhance multicultural perceptions, harmony, and coexistence. In addition, artists in this regard illustrate such an approach in their visual art when they compose practice and research with the symbolic content, which reflects social motives. Artists practice such art to critique the violent content in communication media and educate people that media may fake reality to create more audience and viewers. This study focused on the significance of subjective representations in contemporary arts, and the impact of such representations on the mutual understanding among people of multicultural societies. Keywords: Contemporary Art Practice, Studio-Based Methodology, Practice-Based Research, Hybrid Painting Techniques, Multimedia, Mixed media, Photography. DOI: 10.7176/JEP/11-12-18 Publication date: April 30th 202

People’s Reflections in the City: Exploring the Painting Practices of Figurative Expressionism by Academic Research

This paper is a practical outcome of a multidisciplinary research project conducted by the authors on the contemporary and modern practices of the Improvisation in Arts. All the authors are research-oriented practitioners in the fields of visual arts, performance arts, multimedia, Information and communication technologies as well as vocational training. Furthermore, the drawings, paintings, and sketches are all made by the correspondent author Assistant Professor Dr. Mohammed Baker Mohammed Al-Abbas as part of his research-oriented artistic practice through the hybrid painting techniques. Abstract The present studio-based paper aims to explore the creative reflections of the aesthetics of otherness within the practical phases of the painting production. This paper represents an experimental endeavor to create a two-dimensional artwork, which is a hybrid painting technique on canvas with mixed media and acrylic paints. Within such a specific practice-based context, each phase of this practical approach outlines a critical significance from the first phase of creating that painting to the completing phase. The practical methodology is the tool that converts the researcher's/artist's vision into creative academic production. The process of creating the painting on the canvas is the methodology; such manner turns to be a primary reference for the present exploration. There is a significant paradigm in this approach, which focuses on the artwork as a morphological creature being created by the researcher/artist rather than a consequent result that only exists as a finished/complete/polished outcome. The outcome of this research is the record of the artwork production itself. This record presents visual references of the artwork progress as well as a textual reflective narrative to describe this process with written words. This research-oriented artistic attempt introduces the artists and researchers in the domains of the Fine Arts to integrate the process of art-making into the methodologies of academic research. It is an academic text, reflective text as well as sequential images recording the artwork making. This studio-based experimentation is significant because it examines the aesthetics of the otherness into the expressive figurative abstraction in painting. Furthermore, the impact of such a studio-based approach manifests on advancing applications of the artistic oriented research in the field of Fine Arts globally on curatorial and academic levels. Keywords: Contemporary Art Practice, Studio-Based Methodology, Practice-Based Research, Hybrid Painting Techniques, Multimedia, Mixed media, Photography DOI: 10.7176/JEP/11-10-08 Publication date: April 30th 202

Web Based E-Voting System in UUM.

The twenty-first century have witnessed several major technological renaissances and many technological achievements as well, which led to a competition among many countries to adapt this trend. Malaysia had improved the infrastructure needed in the information and communication technology area, in order to provide the universities with the new technologies. Therefore the use of the technology becomes available inside the universities which make the idea of electronic voting achievable. To develop e-voting web based system, the study will use the methodology for this study is based on the general methodology in research design, because it is have the logical phases that used to develop a prototype for e-voting web based system to make the election process in student council more efficient and accurate and helping to solve the problems or the difficulties in the traditional voting system (ballot box). Finally, the system is tested and the result confirms that the proposed system is capable to record a successful completion of elections

Analysis of Enterprise Resource Planning System (ERP) in Small and Medium Enterprises (SME) of Malaysian Manufacturing Sectors: Current Status and Practices

Small and Medium-sized Enterprise (SME) requires to tap the power of Information Technology (IT) and integrate information system in order to stay competitive and customer oriented. Thus, the Enterprise Resource Planning (ERP) is one solution to integrate information technology infrastructure to meet global competition. This research paper investigates the factors that prevent Malaysian SMEs from fully adopting the ERP system. Through various literatures, this paper will address the degree of factors that gave an impact and provide rating of impact to the SMEs. Quantitative surveys were done in 21 SMEs to understand the actual situation of ERP adoption. The research instrument use was the online survey system. Results from the survey concludes that the on-availability of suitable ERP system the meets the SME business needs is one of the five important factors that prevents the adoption of such system