206 resultados para Auditor independence


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This chapter contains sections titled: Introduction Advancing practice in pain management Conclusions References

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The assumptions underlying the Probability Ranking Principle (PRP) have led to a number of alternative approaches that cater or compensate for the PRP's limitations. In this poster we focus on the Interactive PRP (iPRP), which rejects the assumption of independence between documents made by the PRP. Although the theoretical framework of the iPRP is appealing, no instantiation has been proposed and investigated. In this poster, we propose a possible instantiation of the principle, performing the first empirical comparison of the iPRP against the PRP. For document diversification, our results show that the iPRP is significantly better than the PRP, and comparable to or better than other methods such as Modern Portfolio Theory.

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Ranking documents according to the Probability Ranking Principle has been theoretically shown to guarantee optimal retrieval effectiveness in tasks such as ad hoc document retrieval. This ranking strategy assumes independence among document relevance assessments. This assumption, however, often does not hold, for example in the scenarios where redundancy in retrieved documents is of major concern, as it is the case in the sub–topic retrieval task. In this chapter, we propose a new ranking strategy for sub–topic retrieval that builds upon the interdependent document relevance and topic–oriented models. With respect to the topic– oriented model, we investigate both static and dynamic clustering techniques, aiming to group topically similar documents. Evidence from clusters is then combined with information about document dependencies to form a new document ranking. We compare and contrast the proposed method against state–of–the–art approaches, such as Maximal Marginal Relevance, Portfolio Theory for Information Retrieval, and standard cluster–based diversification strategies. The empirical investigation is performed on the ImageCLEF 2009 Photo Retrieval collection, where images are assessed with respect to sub–topics of a more general query topic. The experimental results show that our approaches outperform the state–of–the–art strategies with respect to a number of diversity measures.

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In the next half-century, Australia's population of people aged over 65 is set to almost double. As a consequence, there is an urgent need in both Australia and New Zealand, where older people value their independence, for housing that fully supports them in their own suburban homes. With only a handful of models in place, Mark Taylor, Professor of Architecture at the University of Newcastle, Australia, and Laurie Buys, a Professor in the School of Design at Queensland University of Technology in Brisbane, have tracked down some promising precedents for suburban living in adapted homes and within community-based shared housing.

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The aim of this study was to describe the educational experiences shaping the teaching and learning beliefs held by a group of beginning lecturers in higher education at various tertiary institutions in the Pacific Island Countries (PICs). A total of sixty three essays written by participants in an online course on teaching in higher education comprised the data for the study. A modified version of narrative analysis was used. This is a powerful methodology in qualitative research that can provide remarkable insights into individuals’ beliefs. The critical experiences that were thought to shape their beliefs in teaching and learning were identified and discussed in the light of relevant literature. The participants described a range of influences that shaped their beliefs about teaching and learning including realisation about the need to work harder and know more, the importance of independence, support systems, curriculum, qualities of a teacher, teaching and learning process, teaching and learning strategies, and learning environments. This information was useful in teaching these students and for further courses.

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The advent of the Internet of Things creates an interest in how people might interrelate through and with networks of internet enabled objects. With an emphasis on fostering social connection and physical activity among older people, this preliminary study investigated objects that people over the age of 65 years viewed as significant to them. We conducted contextual interviews in people's homes about their significant objects in order to understand the role of the objects in their lives, the extent to which they fostered emotional and social connections and physical activity, and how they might be augmented through internet connection. Discussion of significant objects generated considerable emotion in the participants. We identified objects of comfort and routine, objects that exhibited status, those that fostered independence and connection, and those that symbolized relationships with loved ones. These findings lead us to consider implications for the design of interconnected objects.

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In two earlier papers, an intricate Jackpot structure and analysis of pseudo-random numbers for Keno in the Australian state of Queensland circa 2000 were described. Aspects of the work were also reported at an international conference . Since that time, many aspects of the game in Australia have changed. The present paper presents more up-to-date details of Keno throughout the states of Queensland, New South Wales and Victoria. A much simpler jackpot structure is now in place and this is described. Two add-ons or side-bets to the game are detailed: the trivial Heads or Tails and the more interesting Keno Bonus, which leads to consideration of the subset sum problem. The most intricate structure is where Heads or Tails and Keno Bonus are combined, and here, the issue of independence arises. Closed expressions for expected return to player (ERTP) are presented in all cases.

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Australia is undergoing a critical demographic transition: the population is ageing. By 2050, one in four Australians will be older than 65 years and by 2031, the number of older Australians requiring residential aged care will increase 63%, to 1.4 million (ABS, 2005). In anticipation of this global demographic transition, the World Health Organisation has advocated ‘active ageing’, identifying health, participation and security as the three key factors that enhance quality of life for people as they age (WHO, 2002). While there is considerable discussion and acceptance of active ageing principles, little is known about the experience of ‘active ageing’ for older Australians who live in Residential Aged Care Facilities (RACF). This research addresses this knowledge gap by exploring the key facilitators and barriers to quality of life and active ageing in aged care from the perspective of aged care residents (n=12). To do this, the project documented the initial expectations and daily life experience of new residents living in a RACF over a one-year period. Combined with in-depth interviews and surveys, the project utilised Photovoice methodology - where participants used photography to record their lived experiences. The initial findings suggest satisfaction with living in aged care centers around five key themes; resident’s mental attitude to living in aged care, forming positive peer and staff relationships, self-determination and maintaining independence, opportunities to participate in interesting activities, and living in a safe and comfortable physical environment. This paper reports on the last of these five key themes, focusing on the role of design in facilitating quality of life, specifically: “living within these walls” – safety, comfort and the physical environment.

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This paper uses a nonstructural, ordered discrete choice model to measure the effects of various parent and child characteristics upon the independent caregiving decisions of the adult children of elderly parents sampled in the 1982 and 1984 National Long Term Care Survey (NLTCS). While significant effects are noted, emphasis is placed on test statistics constructed to measure the independence of caregiving decisions. The test statistic results are conclusive: The caregiving decisions of adult children are dependent across time and family members. Structural models taking dependencies among family members into account note effects similar to those in the nonstructural model.

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Aspects of Keno modelling throughout the Australian states of Queensland, New South Wales and Victoria are discussed: the trivial Heads or Tails and the more interesting Keno Bonus, which leads to consideration of the subset sum problem. The most intricate structure is where Heads or Tails and Keno Bonus are combined, and here, the issue of independence arises. Closed expressions for expected return to player are presented in each case.

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Late intervention often means that young people on the autism spectrum appear to act on impulse, seem disorganized, or fail to learn from past experiences. In this practical, effective resource, the authors share tried and tested techniques for creating and using a personal planner to help individuals on the autism spectrum to develop independence. "Planning to Learn" is split into three parts. The first part guides adults in helping young people to make sense of the world and to develop and practise coping strategies for any given situation. The authors also explain how simple visual and verbal cues can help people to cope successfully in stressful situations. The second part provides worksheets for the young person to complete to learn how to use plans in different situations, for example staying calm when waiting for a doctor, or coping with a change in the school timetable. Each individual makes a unique planner with procedures to refer to, such as responding to pressure, calming down, being organised, and being around people. The third part includes useful cards, schedules and plans for photocopying and including in the planner. This illustrated photocopiable workbook is packed with guidance, support and helpful notes for those new to, or experienced in, working with children and young people with ASD. It can be used within educational and community settings or at home.

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This paper presents a modulation and controller design method for paralleled Z-source inverter systems applicable for alternative energy sources like solar cells, fuel cells, or variablespeed wind turbines with front-end diode rectifiers. A modulation scheme is designed based on simple shoot-through principle with interleaved carriers to give enhanced ripple reduction in the system. Subsequently, a control method is proposed to equalize the amount of power injected by the inverters in the grid-connected mode and also to provide reliable supply to sensitive loads onsite in the islanding mode. The modulation and controlling methods are proposed to have modular independence so that redundancy, maintainability, and improved reliability of supply can be achieved. The performance of the proposed paralleled Z-source inverter configuration is validated with simulations carried out using Matlab/Simulink/Powersim. Moreover, a prototype is built in the laboratory to obtain the experimental verifications.

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This study focuses on using the partial least squares (PLS) path modelling technique in archival auditing research by replicating the data and research questions from prior bank audit fee studies. PLS path modelling allows for inter-correlations among audit fee determinants by establishing latent constructs and multiple relationship paths in one simultaneous PLS path model. Endogeneity concerns about auditor choice can also be addressed with PLS path modelling. With a sample of US bank holding companies for the period 2003-2009, we examine the associations among on-balance sheet financial risks, off-balance sheet risks and audit fees, and also address the pervasive client size effect, and the effect of the self-selection of auditors. The results endorse the dominating effect of size on audit fees, both directly and indirectly via its impacts on other audit fee determinants. By simultaneously considering the self-selection of auditors, we still find audit fee premiums on Big N auditors, which is the second important factor on audit fee determination. On-balance-sheet financial risk measures in terms of capital adequacy, loan composition, earnings and asset quality performance have positive impacts on audit fees. After allowing for the positive influence of on-balance sheet financial risks and entity size on off-balance sheet risk, the off-balance sheet risk measure, SECRISK, is still positively associated with bank audit fees, both before and after the onset of the financial crisis. The consistent results from this study compared with prior literature provide supporting evidence and enhance confidence on the application of this new research technique in archival accounting studies.

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This study focuses on using the partial least squares (PLS) path modelling methodology in archival auditing research by replicating the data and research questions from prior bank audit fee studies. PLS path modelling allows for inter-correlations among audit fee determinants by establishing latent constructs and multiple relationship paths in one simultaneous PLS path model. Endogeneity concerns about auditor choice can also be addressed with PLS path modelling. With a sample of US bank holding companies for the period 2003-2009, we examine the associations among on-balance sheet financial risks, off-balance sheet risks and audit fees, and also address the pervasive client size effect, and the effect of the self-selection of auditors. The results endorse the dominating effect of size on audit fees, both directly and indirectly via its impacts on other audit fee determinants. By simultaneously considering the self-selection of auditors, we still find audit fee premiums on Big N auditors, which is the second important factor on audit fee determination. On-balance-sheet financial risk measures in terms of capital adequacy, loan composition, earnings and asset quality performance have positive impacts on audit fees. After allowing for the positive influence of on-balance sheet financial risks and entity size on off-balance sheet risk, the off-balance sheet risk measure, SECRISK, is still positively associated with bank audit fees, both before and after the onset of the financial crisis. The consistent results from this study compared with prior literature provide supporting evidence and enhance confidence on the application of this new research technique in archival accounting studies.

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This paper provides a preliminary summary of audit reports for Australian listed public companies for the period 2005 to 2013. This summary focuses on auditor reporting in the most recent period 2011 to 2013.