196,530 research outputs found
Protecting a new Achilles heel: the role of auditors within the practice of data protection
No full textPurpose: Privacy concerns and data security are changing the risks for businesses and organisations. This indicates that the accountability of all governance participants changes. This paper aims to investigate the role of external auditors within data protection practices and how their role is evolving due to the current digital ecosystem. Design/methodology/approach: By surveying the literature, the authors embrace a practice-oriented perspective to explain how data protection practices emerge, exist and occur and examine the auditors’ position within data protection. Findings: Auditors need to align their tasks to the purpose of data protection practices. Accordingly, in accessing and using data, auditors are required to engage moral judgements and follow ethical principles that go beyond their legal responsibility. Simultaneously, their accountability extends to data protection ends for instilling confidence that security risks are properly managed. Due to the changing technological conditions under, which auditors operate, the traditional auditors’ task of hearing and verifying extend to new phenomena that create risks for businesses. Thus, within data protection practices, auditors have the accountability to keep interested parties informed about data security and privacy risks, continue to transmit signals to users and instill confidence in businesses. Research limitations/implications: The normative level of the study is a research limitation, which calls for future empirical research on how Big Data and data protection is reshaping accounting and auditing practices. Practical implications: This paper provides auditing standard setters and practitioners with insights into the redefinitions of auditing practices in the era of Big Data. Social implications: Recent privacy concerns at Facebook have sent warning signals across the world about the risks posed by in Big Data systems in terms of privacy, to those charged with governance of organisations. Auditors need to understand these privacy issues to better serve their clients. Originality/value: This paper contributes to triggering discussions and future research on data protection and privacy in accounting and auditing research, which is an emerging, yet unresearched topic
A systematic decision support system to objectively evaluate retrospective energy efficiency modelling options
No full textTax incentives are one of the methods used by the South African government to incentivise energy efficiency. One of these incentives is Section 12L of the Income Tax Act (1962), which allows a significant tax deduction as a result of quantifiable energy efficiency (EE) savings. The associated EE savings are calculated by means of baseline models and must be in accordance with the national standard for measurement and verification, i.e. SANS 50010, which is based on international practice. The present study developed a methodology that assists EE projects with incentive applications to objectively evaluate potential modelling options and ultimately select a final model. This methodology is based on the weighted sum method. It is verified by applying it to three actual case studies and is further validated by comparing the results obtained from the case studies to independent results of formal and successful incentive applications. The methodology allows for a transparent selection of a modelling option that is compliant with the relevant tax incentive regulatory requirements and untainted by personal bias
Probiotic lactic acid bacteria in the gastro-intestinal tract : health benefits, safety and mode of action
No full textCITATION: Dicks, L. M. T. & Botes, M. 2010. Probiotic lactic acid bacteria in the gastro-intestinal tract : health benefits, safety and mode of action. Beneficial Microbes, 1(1): 11-29, doi:10.3920/BM2009.0012.The original publication is available at https://brill.comLactic acid bacteria (LAB) have received considerable attention as probiotics over the past few years. This concept has grown from traditional dairy products to a profitable market of probiotic health supplements and functional foods. Extensive research is done on novel potential probiotic strains, with specific emphasis on their health benefits and mode of action. Criteria for the selection of probiotic strains have only recently been formulated by the Food and Agriculture Organization of the United Nations and the World Health Organization (FAO/WHO). Several in vitro techniques have been developed to evaluate the probiotic properties of strains. In many cases, this is followed by in vivo tests. Safety studies are also obligatory, as a few cases of bacteremia caused by LAB have been reported. This review focuses on the health benefits and safety of LAB probiotics, the criteria used to select a probiotic, mode of action and the impact these organisms have on natural microbiota in the gastro-intestinal tract.Publisher's versio
Dr. Duane M. Jackson, Morehouse College, July 2011
No full textThis video is a conversation with Dr. Duane M. Jackson. Dr. Jackson talks about his paper, "Recall and the Serial Position Effect: The Role of Primacy and Recency on Accounting Students' Performance." Jackie Daniel, AUC Woodruff Library, is the interviewer
Using proxies to measure language proficiency - does it matter?
No full textThe use of proxy variables to measure language learning proficiency is a rampant practice in applied linguistics, with exam and test results, self-ratings of proficiency levels, and self-ratings of competencies frequently used (e.g. Dewaele et al., 2023, 2022; Bensalem, 2018; Gao, 2022). However, the extent to which these proxies of proficiencies can be regarded as 'true' measures of proficiency is uncertain. In addition, in examining a broader nomological network of predictor and outcome variables of proficiency, the question can be asked to what extent it matters when substituting language proficiency for a proxy measure in an explanatory model.
This project aims to examine the intricacies of language proficiency measures and proxy variables of proficiency. The project will determine to what extent 'true' proficiency is related to proxy variables of profiency, to what extent unique variance is explained in explanatory models by 'true' proficiency vs proxy variables, and to what extent explanatory models differ depending on the measure of proficiency used.
Bensalem, E. (2018). Foreign language anxiety of EFL students: Examining the effect of self-efficacy, self-perceived proficiency and sociobiographical variables. Arab World English Journal (AWEJ) Volume, 9.
Dewaele, J. M., Botes, E., & Greiff, S. (2023). Sources and effects of foreign language enjoyment, anxiety, and boredom: A structural equation modeling approach. Studies in Second Language Acquisition, 45(2), 461-479.
Dewaele, J. M., Botes, E., & Meftah, R. (2023). A Three-Body Problem: The effects of foreign language anxiety, enjoyment, and boredom on academic achievement. Annual Review of Applied Linguistics, 1-16.
Gao, X. (2022). Mindfulness and foreign language learners’ self-perceived proficiency: The mediating roles of anxiety and burnout. Journal of Multilingual and Multicultural Development, 1-18
"Reflections on the subject of Emigration from Europe with a view to Settlement in the United States" By M. Carey.
No full text"Reflections on the subject of Emigration from Europe with a view to Settlement in the United States: containing bried sketches of the moral and political character of those states.
By M. Carey, member of the American philosophical, and of the American Antiquarian Society, and author of The Olive Branch, Cindiciae Hibernicae, essays on banking, on political economy, and on internal improvement.
To which are now added the English editor's comments on the subject; together with Important Advice to Emigrants, and Cautions Against Impositions Practiced in the Outports
Dispelling the Myths Behind First-author Citation Counts
No full textWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
D. P. M. Botes, Marcel Duchamp, die Europese avant-garde en ’n literêre definisie van plagiaat
No full textThis article attempts to widen the literary critical perspective on plagiarism by focussing on an early example of plagiarism in Afrikaans literature associated with the name of D.P.M. Botes and the little magazine Wurm. Botes’s supposed plagiarism is placed in the framework of the European avant-garde by comparing it with Marcel Duchamp’s Fountain of 1917. This comparison forms the basis on which other instances of plagiarism in Afrikaans are commented on, as well as on which a ‘literary’ definition of plagiarism is advanced
Dr. Glendon Swarthout
No full textHosted by Roger M. Busfield, MSU Assistant Professor of Speech and Theater, Meet the Author is designed to introduce a general audience to a contemporary author and their work through in-depth interviews. This episode features a conversation between Dr. Glendon Swarthout, prolific author and English professor at MSU, and assistant professors Sam S. Baskett and Theodore B. Strandness
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