Accounting Information System Courses: Developing a Hybrid Syllabus in the Era of Digitization

Technology is becoming a major pillar in many professions. It plays a critical role in developing and enhancing the quality and accuracy of tasks. Because the formal education system is the first place where future employees are educated, it is very important to ensure that educational institutions offer continuously updated technology-related courses that cover a wide range of new and emerging topics. This research has two objectives. First, it explores the validity of the claim that AIS education is of low quality in the Middle East, as stated in some studies. This is conducted through highlighting the status quo for AIS courses in Arab countries within the Middle East by focusing on a representative case study. This part of the work was conducted through a thorough exploration of the universities’ websites and by distributing and analyzing a survey for faculty members in a number of universities. Second, the research performs a deep analysis to develop new, up-to-date, aligned objectives, contents, resources, and assignments in order to create a new, comprehensive syllabus in the higher-education sector that will serve stakeholders from universities to accounting communities. The output of this research identified suitable learning objectives based on current literature and faculty responses. This was followed by designing new course content and assessment tools that are aligned with learner- and competency-centered approache

Audit Committees Effectiveness and its Impact on the Objectivity of the Internal Auditors: Evidence from United Arab Emirates

Internal auditors objectivity continue to be an important concept in the internal auditing profession, and audit committees can be viewed as a key safeguard mechanism for internal auditors in managing their professional objectivity. This study examines audit committee effectiveness and its impact on the objectivity of internal auditors in the bank sector in UAE. Data were obtained from all the banks listed in Abu Dhabi Securities Exchange using questionnaire technique. The research result reveals that there is significant positive effect of audit committee effectiveness on the objectivity of internal auditors; the results indicate that having an effective audit committee member will enhance the internal auditors objectivity. Also, the result shows significant positive effect on the objectivity of internal auditors related to having effective audit committee with authority over the CAE employment (appointment/dismissal). Also, the result indicates significant difference between the effectiveness of the audit committee members and the internal auditors objectivity related to qualifications, and no relationship between the effectiveness of the audit committee members and the internal auditors objectivity related to the experience. The research reveals that effective audit committees strengthen the position of the internal audit function by increasing the objectivity of internal auditors. Keywords: Audit Committee Effectiveness, Listed Banks, United Arab Emirates, Objectivity, Internal Auditors

Dynamic neighbour aware power-controlled MAC for multi-hop ad hoc networks

In Ad Hoc networks, resources in terms of bandwidth and battery life are limited; so using a fixed high transmission power limits the durability of a battery life and causes unnecessary high interference while communicating with closer nodes leading to lower overall network throughput. Thus, this paper proposes a new cross layer MAC called Dynamic Neighbour Aware Power-controlled MAC (Dynamic NA -PMAC) for multi-hop Ad Hoc networks that adjust the transmission power by estimating the communication distance based on the overheard signal strength. By dynamically controlling the transmission power based on the receivable signal strength, the probability of concurrent transmission, durability of battery life and bandwidth utilization increases. Moreover, in presence of multiple overlapping signals with different strengths, an optimal transmission power is estimated dynamically to maintain fairness and avoid hidden node issues at the same time. In a given area, since power is controlled, the chances of overlapping the sensing ranges of sources and next hop relay nodes or destination node decreases, so it enhances the probability of concurrent transmission and hence an increased overall throughput. In addition, this paper uses a variable backoff algorithm based on the number of active neighbours, which saves energy and increases throughput when the density of active neighbours is less. The designed mechanism is tested with various random network scenarios using different traffic including CBR, Exponential and TCP in both scenarios (stationary and mobile with high speed) for single as well as multi-hop. Moreover, the proposed model is benchmarked against two variants of power-controlled mechanisms namely Min NA-PMAC and MaxRC-MinDA NA-PMAC to prove that using a fixed minimum transmission power may lead to unfair channel access and using different transmission power for RTS/CTS and Data/ACK leads to lower probability of concurrent transmission respectively

Location based transmission using a neighbour aware with optimized EIFS MAC for ad hoc networks

In a typical Ad Hoc network, participating nodes have scarce shared bandwidth and limited battery life resources, so resource optimization and enhancing the overall network performance are the primary aims to maintain functionality. This paper proposes a new cross layer Medium Access Control (MAC) algorithm called Location Based Transmission using a Neighbour Aware with optimized Extended Inter-Frame Spacing (EIFS) for Ad Hoc Networks MAC (LBT-NA with optimized-EIFS MAC) that aims to reduce the transmission power when communicating with the next hop receiver based on node’s location which is made available during node deployment. However, node mobility is not taken into account in the study of this paper. According to the algorithm the node dynamically adjusts its transmission power, if there is an active neighbour located beyond the communicating source and destination pair to avoid hidden nodes. The new protocol also defines an optimized EIFS when frame collision, frame error or frame capture takes place, in-order to maintain a fair channel access among the contending nodes. The proposed MAC also uses a modified range of random backoff values, based on the degree of contention unlike IEEE 802.11 series which uses a fixed random backoff value for fresh frames irrespective of the degree of contention. Simulation results indicate that in a random topology with a random source and destination, when the two sources are separated by a minimum distance of 200m, the performance gain of power controlled MAC over IEEE 802.11b ranges from 30% to 70% depending on the type of traffics in the network and the degree of fairness ranges from 62% to 99.99% for a location based MAC with minimum power transmission, whereas LBT-NA with optimized-EIFS MAC secures fairness index ranging from 75% to 99.99%. Communication with a node that is 20m away can save 40% of the battery life in comparison to the traditional transmission power MAC from 802.11b. The validation tests demonstrate that the proposed algorithm increases battery life and reduces the interference impact on shorter distance communication and increases the probability of parallel transmission. The proposed protocol also provides a scope for active nodes to transmit with a higher degree of probability, providing higher degree of overall network throughput in the environment and alleviate the starvation of hidden node by using Dynamic EIFS scheme

Behavioural equivalences and interference metrics for mobile ad-hoc networks

Abstract Connectivity and communication interference are two key aspects in mobile ad-hoc networks (MANETs). This paper proposes a process algebraic model targeted at the analysis of both such aspects. The framework includes a probabilistic process calculus and a suite of analytical techniques based on a probabilistic observational congruence and an interference-sensitive preorder. The former enables the verification of behavioural equivalences; the latter makes it possible to evaluate the interference level of behaviourally equivalent networks. The result is a comprehensive and effective framework for the behavioural analysis and a quantitative assessment of interference for wireless networks in the presence of node mobility. We show our techniques at work on two realistic case studies

Medium Access Control and Adaptive Transmission Techniques in Wireless Networks

Efficient utilization of the limited wireless spectrum while satisfying applications’ quality of service requirements is an essential design goal of forthcoming wireless networks and a key to their successful deployment. The need for spectrally efficient systems has motivated the development of adaptive transmission techniques. Enabling this adaptation requires protocols for information exchange as well as mathematical tools to optimize the controllable parameters. In this dissertation, we provide insights into such protocols and mathematical tools that target efficient utilization of the wireless spectrum. First, we propose a distributed CDMA-based medium access protocol for mobile ad hoc networks (MANETs). Our approach accounts for multiple access interference at the protocol level, thereby addressing the notorious near-far problem that undermines the throughput performance in MANETs. Second, we present a novel power-controlled MAC protocol, called POWMAC, which enjoys the same single-channel, single-transceiver design of the IEEE 802.11 Ad Hoc MAC protocol, but which achieves a significant throughput improvement over the 802.11 protocol. Third, we consider joint power/rate optimization in the context of orthogonal modulation (OM) and investigate the performance gains achieved through adaptation of the OM order using recently developed optimization techniques. We show that such adaptation can significantly increase network throughput while simultaneously reducing the per-bit energy consumption relative to fixed-order modulation systems. Finally, we determine the maximum achievable “performance” of a wireless CDMA network that employs a conventional matched filter receiver and that operates under optimal link-layer adaptation where each user individually achieves the Shannon capacity. The derived bounds serve as benchmarks against which adaptive CDMA systems can be compared