49,501 research outputs found
The construction of Karen Karnak: The multi-author-function
No full textThis thesis is situated within the comparatively recent developments of Web 2.0 and the emergence of interactive WikiMedia, and explores the mode of authorship within a Read/Write culture compared to that of a Read/Only tradition. The hypothesis of this study is that the role of the audience has become merged with the author, and as such, represents new functions and attributes, distinct from a more conventional concept of authorship, in which the roles of audience and author are more separate. Read/Write and participatory culture, as defined by this study, is focused on collaboration, and includes the influences of D.I.Y. culture, Open-Source practices and the production of text by multiple authors. Multi-authorship presents a re-thinking of several concepts which support the notion of the individual author, since the focus of multi-authorship is not on attribution and ownership of a finished text, but on the continued malleability of a text. Modes of multi-authorship, demonstrated in the use of the pseudonyms Alan Smithee and Karen Eliot, represent declarative authors whose names signify multiple origins, whilst concurrently indicating a distinct body of work. The function of these names form an important context to this study, since primary research involves the construction of an experimental mode of multi-authorship utilising WikiMedia technology and the interaction of thirty nine participants, who are invited to create a body of work under the collective pseudonym Karen Karnak. The data generated by this experiment is analysed using aspects of Michel Foucault's author-function to identify and determine power structures inherent in the WikiMedia context. The interplay of power structures, including concepts such as identity, ownership and the body of work, affect the resulting mode of authorship and contribute to the construction of Karen Karnak, suggesting further areas of research into the emerging multi-author
Responding to lethal violence: RCMP use of deadly force
No full textNot peer reviewedContemporary police officers face the challenge of intervening in community crises while maintaining public and personal safety. Unfortunately, this sometimes includes precarious life and death encounters which require using deadly force.police; RCMP; use of force; deadly force; mental illness; crisis interventio
Tagging of Biomedical Articles on CiteULike: A Comparison of User, Author and Professional Indexing
No full textThis paper examines the context of online indexing from the viewpoint of three different groups: users, authors, and professional indexers. User tags, author keywords and descriptors were collected from academic journal articles, which were both indexed in Pubmed and tagged on CiteULike, and analysed. Descriptive statistics, informetric measures, and thesaural term comparison shows that there are important differences in the use of keywords between the three groups in addition to similarities which can be used to enhance support for search and browse. While tags and author keywords were found that matched descriptors exactly, other terms which did not match but provided important expansion to the indexing lexicon were found. These additional terms could be used to enhance support for searching and browsing in article databases as well as to provide invaluable data for entry vocabulary and emergent terminology for regular updates to indexing systems. Additionally, the study suggests that tags support organisation by association to task, projects and subject while making important connections to traditional systems which classify into subject categories
Bruk av Audit Data Analytics i små- og mellomstore revisjonsselskaper
No full textInternational Auditing & Assurance Standards Board (IAASB) hevder at Audit Data Analytics (ADA) kan effektivisere revisjonen, forbedre risikovurderinger og muliggjøre kontroll av samtlige transaksjoner gjennom regnskapsåret. Videre hevder organisasjonen at slike analyser kan forbedre revisjonskvaliteten. Til tross for at det trekkes frem store fordeler ved bruk av slike analyser, tyder empirisk forskning på at bruk av ADA er begrenset. Tidligere forskning er hovedsakelig konsentrert rundt Big 5-selskapene, og det er etter vår kjennskap begrenset forskning som eksplisitt undersøker hvordan små- og mellomstore revisjonsselskaper forholder seg til ADA. Dette får støtte i tidligere empirisk litteratur, som påpeker at det er lite kunnskap om hvordan små- og mellomstore revisjonsselskaper responderer på utfordringer knyttet til økt digitalisering i revisjonsbransjen. Annen tidligere forskning understreker at små- og mellomstore revisjonsselskaper anser den teknologiske utviklingen å være en utfordring, uten at dette undersøkes ytterligere.
Formålet med masteravhandlingen er å belyse hvordan små- og mellomstore revisjonsselskaper bruker ADA. Videre undersøkes det hvilke faktorer som begrenser implementering og bruk av slike analysemetoder. Datainnsamling er utført gjennom dybdeintervjuer av personer i ledende stillinger og/eller med kompetanse innen problemstillingens tema.
Oppgavens problemstilling er todelt. Avhandlingens empiriske funn knyttet til første del av problemstillingen indikerer at små- og mellomstore revisjonsselskaper i noen til liten grad bruker ADA. Analysene er hovedsakelig begrenset til enkle analyser utført i Microsoft Excel. Oppgavens empiri er på linje med eksisterende studier. Avhandlingens empiriske funn knyttet til andre del av problemstillingen tyder på at det er flere mulige faktorer som begrenser implementering og bruk av ADA i små- og mellomstore revisjonsselskaper. Revisjonsselskapenes kundeporteføljer synes å vanskeliggjøre bruk av slike analyser. I grove trekk innebærer dette at mindre klienter har regnskapssystemer som ikke er kompatible med revisors analyseverktøy. Det er videre identifisert at små- og mellomstore revisjonsselskaper har mindre klienter hvor bruk av ADA ikke vil være hensiktsmessig grunnet lavt transaksjonsvolum. Videre tyder studien på at revisorer ikke anser revisjonsbevis generert av ADA som et tilstrekkelig og hensiktsmessig bevis alene, og at dette er en faktor som begrenser implementering og bruk av ADA. Empiri indikerer videre at mangel på analytiske ferdigheter blant revisorer skaper en høy terskel for å ta i bruk ADA, og er en begrensning for implementering og bruk av slike analyser.International Auditing & Assurance Standards Board claims that Audit Data Analytics (ADA) can streamline the audit industry. Improved risk assessments, improved effectiveness and enabling collection of audit evidence are consequences from implementing ADA. By implementation of ADA, all transactions throughout the year is controlled and audited. Therefore, the audit quality has potential to improve through implementation of such analytics. Even though the predictions shown by empirical research foresee positive consequences by implementation and usage, the use of ADA are limited. The majority of research on the field is concentrated on the Big 5-firms. From our knowledge on the field, there is a shortage of research that explicitly focuses on how small and medium-sized audit firms stands on usage of ADA. This is backed up by empirical literature which expresses the lack of knowledge on how small and medium-sized audit firms handles the increased digitalization in the audit industry. Furthermore, empirical research on the field underlines that small and medium-sized audit firms regards the technological development as a substantial challenge, but this has not led to further research on the subject.
The purpose of this master thesis is to illuminate on how small and medium-sized audit firms use ADA in the planning and execution phase of auditing. Further we examine which factors restrict implementation and usage of ADA by small and medium-sized firms. The data collection is done through in-depth interviews of people in leading positions or with competence regarding the stated themed issues.
The empirical findings of the thesis related to the first part of the issue, indicates that small and medium-sized audit firms in some or little degree use ADA in audit. The analysis is limited to very simple analysis done in Microsoft Excel. Empirical findings in the thesis are equal to previous research. Further, the empirical findings in the second part of the issue implies that there are different possible obstacles in implementation and usage of ADA in small and medium-sized audit firms. Empirical findings suggest that large parts of the company’s customer portfolio restrict the use of ADA. This basically means that smaller clients have accounting systems that are not at an adequate technological level. It has further been identified that small and medium-sized audit films have many small clients where the use of such analysis will not be expedient due to the size of the clients. Another empirical finding is that audit evidence generated by ADA is not considered sufficient and appropriate audit evidence alone and is for that reason used as a supplementary audit evidence to other traditional evidence. In other words, this does not make the audit more efficient and therefore it is potential restrict to the implementation and usage of such analysis. Further empirical findings indicate that a lack of analytical skills among auditors has generated a high threshold for using analytical tools and this could potentially be a restrict to the implementation and usage of ADA
Bruk av Audit Data Analytics i små- og mellomstore revisjonsselskaper
No full textInternational Auditing & Assurance Standards Board (IAASB) hevder at Audit Data Analytics (ADA) kan effektivisere revisjonen, forbedre risikovurderinger og muliggjøre kontroll av samtlige transaksjoner gjennom regnskapsåret. Videre hevder organisasjonen at slike analyser kan forbedre revisjonskvaliteten. Til tross for at det trekkes frem store fordeler ved bruk av slike analyser, tyder empirisk forskning på at bruk av ADA er begrenset. Tidligere forskning er hovedsakelig konsentrert rundt Big 5-selskapene, og det er etter vår kjennskap begrenset forskning som eksplisitt undersøker hvordan små- og mellomstore revisjonsselskaper forholder seg til ADA. Dette får støtte i tidligere empirisk litteratur, som påpeker at det er lite kunnskap om hvordan små- og mellomstore revisjonsselskaper responderer på utfordringer knyttet til økt digitalisering i revisjonsbransjen. Annen tidligere forskning understreker at små- og mellomstore revisjonsselskaper anser den teknologiske utviklingen å være en utfordring, uten at dette undersøkes ytterligere.
Formålet med masteravhandlingen er å belyse hvordan små- og mellomstore revisjonsselskaper bruker ADA. Videre undersøkes det hvilke faktorer som begrenser implementering og bruk av slike analysemetoder. Datainnsamling er utført gjennom dybdeintervjuer av personer i ledende stillinger og/eller med kompetanse innen problemstillingens tema.
Oppgavens problemstilling er todelt. Avhandlingens empiriske funn knyttet til første del av problemstillingen indikerer at små- og mellomstore revisjonsselskaper i noen til liten grad bruker ADA. Analysene er hovedsakelig begrenset til enkle analyser utført i Microsoft Excel. Oppgavens empiri er på linje med eksisterende studier. Avhandlingens empiriske funn knyttet til andre del av problemstillingen tyder på at det er flere mulige faktorer som begrenser implementering og bruk av ADA i små- og mellomstore revisjonsselskaper. Revisjonsselskapenes kundeporteføljer synes å vanskeliggjøre bruk av slike analyser. I grove trekk innebærer dette at mindre klienter har regnskapssystemer som ikke er kompatible med revisors analyseverktøy. Det er videre identifisert at små- og mellomstore revisjonsselskaper har mindre klienter hvor bruk av ADA ikke vil være hensiktsmessig grunnet lavt transaksjonsvolum. Videre tyder studien på at revisorer ikke anser revisjonsbevis generert av ADA som et tilstrekkelig og hensiktsmessig bevis alene, og at dette er en faktor som begrenser implementering og bruk av ADA. Empiri indikerer videre at mangel på analytiske ferdigheter blant revisorer skaper en høy terskel for å ta i bruk ADA, og er en begrensning for implementering og bruk av slike analyser
Second Author Affiliation / Address line 1 Affiliation / Address line 2
No full textThis document contains the instructions for preparing a camera-ready manuscript for the proceedings of ACL-2015. The document itself conforms to its own spec-ifications, and is therefore an example of what your manuscript should look like. These instructions should be used for both papers submitted for review and for final versions of accepted papers. Authors are asked to conform to all the directions re-ported in this document.
Droplet motion with contact-line friction: long-time asymptotics in complete wetting
No full textWe consider the thin-film equation for a class of free boundary conditions modelling friction at the contact line, as introduced by E and Ren. Our analysis focuses on formal long-time asymptotics of solutions in the perfect wetting regime. In particular, through the analysis of quasi-self-similar solutions, we characterize the profile and the spreading rate of solutions depending on the strength of friction at the contact line, as well as their (global or local) corrections, which are due to the dynamical nature of the free boundary conditions. These results are complemented with full transient numerical solutions of the free boundary problem. Green Open Access added to TU Delft Institutional Repository ‘You share, we take care!’ – Taverne project https://www.openaccess.nl/en/you-share-we-take-care Otherwise as indicated in the copyright section: the publisher is the copyright holder of this work and the author uses the Dutch legislation to make this work public.Mathematical Physic
A study of the level of instructor interest and experience concerning the development of on-line courses at Wisconsin Indianhead Technical College
No full textPlan BThis study examined the level of interest and experience concerning on-line course development among full-time instructors employed by the Wisconsin Indianhead Technical College. The purpose of the study is to determine level of interest concerning the development of on-line courses, the level of experience to develop and instruct on-line courses, and the need for training and support for on-line course development. Recommendations of this study will be used to help WITC develop a sense of direction for future on-line course development. It may also provide the necessary information needed to create and provide on-line course development training, curriculum guidelines and standards, and the collection and compilation of developmental resource materials. Since the platform for on-line learning is through the Internet, an electronic on-line survey was chosen as the means of collecting data. During the Spring Semester of 2003, an e-mail message containing a link to access the survey was sent to all full-time WITC instructors. After each instructor completed the survey, the data was sent electronically via the Internet, without any personal identifiers, to University of Wisconsin-Stout Publications for processing. Recommendations of this study will be used to help WITC develop a sense of direction for future on-line course development. It may also provide the necessary information needed to create and provide on-line course development training, curriculum guidelines and standards, and the collection and compilation of developmental resource materials
Line transect sampling of primates : can animal-to-observer distance methods work?
No full textAn erratum to this article can be found at http://dx.doi.org/10.1007/s10764-010-9469-4Line transect sampling is widely used for estimating abundance of primate populations. Animal-to-observer distances (AODs) are commonly used in analysis, in preference to perpendicular distances from the line. This is in marked contrast with standard practice for other applications of line transect sampling. We formalize the mathematical shortcomings of approaches based on AODs, and show that they are likely to give strongly biased estimates of density. We review papers that claim good performance for the method, and explore this performance through simulations. These confirm strong bias in estimates of density using AODs. We conclude that AOD methods are conceptually flawed, and that they cannot in general provide valid estimates of density.Peer reviewe
Modelling of coupled cross-flow and in-line vortex-induced vibrations of flexible cylindrical structures: Part II: on the importance of in-line coupling
No full textTo illustrate the influence of the in-line coupling on the prediction of vortex-induced vibration (VIV), the simulation results of the coupled cross-flow and in-line VIVs of flexible cylinders- obtained with three different wake oscillator models with and without the in-line coupling- are compared and studied in this paper. Both the cases of uniform and linearly sheared flow are analysed and the simulation results of the three models are compared with each other from the viewpoints of response pattern, fluid force, energy transfer and fatigue damage. The differences between the simulation results from the three models highlight the importance of the in-line coupling on the prediction of coupled cross-flow and in-line VIVs of flexible cylindrical structures.Accepted author manuscriptOffshore EngineeringEngineering Structure
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