Detecting collusive fraud in enterprise resource planning systems

In today's technological age, fraud has become more complicated, and increasingly more difficult to detect, especially when it is collusive in nature. Different fraud surveys showed that the median loss from collusive fraud is much greater than fraud perpetrated by a single person. Despite its prevalence and potentially devastating effects, collusion is commonly overlooked as an organizational risk. Internal auditors often fail to proactively consider collusion in their fraud assessment and detection efforts. In this paper, we consider fraud scenarios with collusion. We present six potentially collusive fraudulent behaviors and show their detection process in an ERP system. We have enhanced our fraud detection framework to utilize aggregation of different sources of logs in order to detect communication and have further enhanced it to render it system-agnostic thus achieving portability and making it generally applicable to all ERP systems.

Constructability implementation among Malaysian building contractors

The basic researches about constructability issue done in different countries demonstrate the potential power of this concept to affect the total goals of the construction projects which can lead to significant cost saving, time saving and better quality via considering the contractors’ construction experience in earlier construction project phases. The present research assesses the familiarity of Malaysian building contractors with constructability concept and activities; then it tests their general opinions on its implementation in different construction phases and projects. As the result, some descriptive studies are done on amount of contractors’ familiarity with this term among various kinds of contractors, projects and contracts which can illustrate constructability implementation level among Malaysian contractors. The results of this study show that Malaysian contractors are not all familiar enough with this term and there are still some barriers that prevent them from taking part in its activities completely. The differences in amount of familiarity with constructability matter and its terms of implementation are quite obvious among various types of participants.

Assessment of critical constructability activities among Malaysian building contractors

After the primary researches on constructability issue which were implemented in United States, United Kingdom and Australia, more explorations were applied on that in order to assess this unique scientific fact in East Asian country of Malaysia. Based on the latest researches done on constructability concept in Malaysia, the most Critical Constructability Activities (CCAs) are defined according to amount of contractors’ participation in each activity and amount of gap between actual and potential effects of each of them on achieving the overall objectives of the construction projects with more cost and time savings and better quality which is the whole aim of a beneficial constructability activity. The present research aims to assess the current findings on CCAs in order to identify the types of contractors and projects which these CCAs are getting performed in and also the types of contracts is used in these CCAs. Finally it was found that there are some significant differences in amount of contractors’ involvement in CCAs among various considered independent variables. This study uses the former researches to help Malaysian construction stakeholders to find out the barriers of constructability implementation in building projects via giving more details on application of CCAs among different IVs.

Obesity screening for young Japanese males and females using skin fold measurements : the classification revisited

Anthropometric assessment is a simple, safe, and cost-efficient method to examine the health status of individu-als. The Japanese obesity classification based on the sum of two skin folds (Σ2SF) was proposed nearly 40 years ago therefore its applicability to Japanese living today is unknown. The current study aimed to determine Σ2SF cut-off values that correspond to percent body fat (%BF) and BMI values using two datasets from young Japa-nese adults (233 males and 139 females). Using regression analysis, Σ2SF and height-corrected Σ2SF (HtΣ2SF) values that correspond to %BF of 20, 25, and 30% for males and 30, 35, and 40% for females were determined. In addition, cut-off values of both Σ2SF and HtΣ2SF that correspond to BMI values of 23 kg/m2, 25 kg/m2 and 30 kg/m2 were determined. In comparison with the original Σ2SF values, the proposed values are smaller by about 10 mm at maximum. The proposed values show an improvement in sensitivity from about 25% to above 90% to identify individuals with ≥20% body fat in males and ≥30% body fat in females with high specificity of about 95% in both genders. The results indicate that the original Σ2SF cut-off values to screen obese individuals cannot be applied to young Japanese adults living today and modification is required. Application of the pro-posed values may assist screening in the clinical setting.

Diffracting the practices of research supervision

There are ever increasing demands and expectations in the research world, related to the quality of research supervision. It can be difficult for an individual research supervisor to recognize their own quality of research supervision. On top of this are the added challenges of trying to improve that quality of research supervision. Reflective practice is consistently identified as a way for developing professional practice in research supervision. This chapter offers a number of frameworks to facilitate reflective practice about research supervision. It does not propose to solve the problem of quality research supervision but to provide ways in which a research supervisor can reflect on this aspect of their professional academic practice and begin to plan ways in which their practice can improve.

The use of supply chain management to reduce delays : Malaysian public sector construction projects

Construction delays are a critical problem for Malaysian public sector projects. These delays have been blamed mainly on inefficient traditional construction practices that continue to dominate the current industry. This paper reports the progress to date of a Ph.D. research project aimed at developing a framework to utilize Supply Chain Management (SCM) tools to improve the time performance of Malaysian Government projects. The potential of SCM has been identified for public sector governance and its use in Malaysia is now being considered within the strategy of the Malaysian Construction Industry Master Plan (2006-2015). Encouraged by success in the UK, there is a cautious optimism concerning the successful application of SCM in Malaysia. This paper considers delay as a problem in Malaysian public sector projects, establishes the need to embrace SCM and then elucidates the need and strategies for the development of a delay reduction framework. A literature review, survey mechanism and structured interview schedule will be undertaken to achieve the research objectives. The final research outcome will be a framework that addresses root delay contributors (“pathogens”) and applies SCM tools for their mitigation.

Palaeoecology of the Mount Etna bat fauna, coastal Eastern Queensland

Global warming is already threatening many animal and plant communities worldwide, however, the effect of climate change on bat populations is poorly known. Understanding the factors influencing the survival of bats is crucial to their conservation, and this cannot be achieved solely by modern ecological studies. Palaeoecological investigations provide a perspective over a much longer temporal scale, allowing the understanding of the dynamic patterns that shaped the distribution of modern taxa. In this study twelve microchiropteran fossil assemblages from Mount Etna, central-eastern Queensland, ranging in age from more than 500,000 years to the present day, were investigated. The aim was to assess the responses of insectivorous bats to Quaternary environmental changes, including climatic fluctuations and recent anthropogenic impacts. In particular, this investigation focussed on the effects of increasing late Pleistocene aridity, the subsequent retraction of rainforest habitat, and the impact of cave mining following European settlement at Mount Etna. A thorough examination of the dental morphology of all available extant Australian bat taxa was conducted in order to identify the fossil taxa prior to their analysis in term of species richness and composition. This detailed odontological work provided new diagnostic dental characters for eighteen species and one genus. It also provided additional useful dental characters for three species and seven genera. This odontological analysis allowed the identification of fifteen fossil bat taxa from the Mount Etna deposits, all being representatives of extant bats, and included ten taxa identified to the species level (i.e., Macroderma gigas, Hipposideros semoni, Rhinolophus megaphyllus, Miniopterus schreibersii, Miniopterus australis, Scoteanax rueppellii, Chalinolobus gouldii, Chalinolobus dwyeri, Chalinolobus nigrogriseus and Vespadelus troughtoni) and five taxa identified to the generic level (i.e., Mormopterus, Taphozous, Nyctophilus, Scotorepens and Vespadelus). Palaeoecological analysis of the fossil taxa revealed that, unlike the non-volant mammal taxa, bats have remained essentially stable in terms of species diversity and community membership between the mid-Pleistocene rainforest habitat and the mesic habitat that occurs today in the region. The single major exception is Hipposideros semoni, which went locally extinct at Mount Etna. Additionally, while intensive mining operations resulted in the abandonment of at least one cave that served as a maternity roost in the recent past, the diversity of the Mount Etna bat fauna has not declined since European colonisation. The overall resilience through time of the bat species discussed herein is perhaps due to their unique ecological, behavioural, and physiological characteristics as well as their ability to fly, which have allowed them to successfully adapt to their changing environment. This study highlights the importance of palaeoecological analyses as a tool to gain an understanding of how bats have responded to environmental change in the past and provides valuable information for the conservation of threatened modern species, such as H. semoni.

A solution to fashion textile unsustainability

Today, polarisation of the fashion textile industry has already begun as smart, intelligent and conscientious fashion emerges as a backlash to the experience of choice fatigue, poor quality, dumb design and greenwash. But the process, development and manufacture of fashion textiles is complex. And the demand, both customer and industry driven, for new integrated product policies,2 designed to minimise environmental impacts by looking at all phases of a product's life cycle, is problematic due to complexity and a lack of networking tools. This article explores these issues through the construct of the department store of the future.

Project managers and technical change : curriculum development in strategic technology management

Traditional business approaches do not take account of the rapid technological developments underpinning today's world. Further understanding the role of technology and its efficient management to build and maintain a competitive edge in business can allow project managers to more successfully manage organisations, and to adapt to and capitalise on, today’s rapidly changing environment. Strategic Technology Management links engineering, science and management principles to identify, choose, and implement the most effective means of attaining compatibility between internal skills and resources of an organisation and its competitive, economic and social environment. This paper reviews the rationale and the development of a new Strategic Technology Management subject in QUT’s Master of Project Management program. It discusses recent developments in the area of technology management from an international perspective, provides details of the curriculum developed and discusses the experience of completing two years of teaching the new program.

Procuring Sydney’s Olympic Stadium : a world class event?

This paper describes and analyses the procurement processes employed in delivering the Sydney Olympic Stadium – arguably the most significant stadia project in the region today. This current high profile project is discussed in terms of a case study into the procurement processes used. Interviews, personal site visits and questionnaires were used to obtain information on the procurement processes used and comments on their application to the project. The alternative procurement process used on this project—Design and Construction within a Build, Own, Operate and Transfer (BOOT) project—is likely to impact on the construction industry as a whole. Already other projects and sectors are following this lead. Based on a series of on-site interviews and questionnaires, a series of benefits and drawbacks to this procurement strategy are provided.The Olympic Stadium project has also been further analysed during construction through a Degree of Interaction framework to determine anticipated project success. This analysis investigates project interaction and user satisfaction to provide a comparable rating. A series of questionnaires were used to collect data to calculate the Degree of Interaction and User Satisfaction ratings.

Ecological leadership : a new perspective on leadership

Given today's focus on the state of the environment and the developing role of corporate social leadership in could be argued that there is a need for the development of successful business leaders who have a positive relationship to the natural world. Gifford (2007) argued that any real change in sustainable practice will most likely happen at an individual level, through changes in attitudes and everyday behaviour. For this change to happen, an individual will need to feel connected to the natural world (Dunbar, 2004; Schroll, 2007). Roszak (1992) developed the notion of ecopsychology specifically to explore this relationship and suggest new ways to generate greater environmental awareness as well as ameliorate psychological problems caused or exacerbated by widespread alienation from nature. From this perspective it seems imperative that we develop people centred leader’s who feel connected to the natural world whilst demonstrating solid performance, as measured by organisational and social indicators. This paper presents information from an International research project that might add further insights into the role outdoor education plays in the development of generic leaders who have a positive relationship to the natural world. Three questionnaires, an established measurement of generic transformational leadership (MLQ) and two established measurement of attitudes to and feelings about the natural world (the New Ecological Paradigm Scale and the Connectedness to Nature Scale), were administered to 214 (males, n=138 and females, n=76) International outdoor leaders with the implicit aim of assessing the nexus of transformational leadership theory and adventure based leadership development. The large and diverse cohort of participants has provided ground-breaking insights into transformational and ecological leadership styles. This paper outlines a descriptive analysis of findings and offers valuable information for those involved in training leaders. Throughout this presentation participants will be encouraged to contextualise the information for their specific circumstance.

Countering negative country of origin effects using imagery processing

A favorable product country of origin (e.g., an automobile made in Germany) is often considered an asset by marketers. Yet a challenge in today's competitive environment is how marketers of products from less favorably regarded countries can counter negative country of origin perceptions. Three studies investigate how mental imagery can be used to reduce the effects of negative country of origin stereotypes. Study 1 reveals that participants exposed to country of origin information exhibit automatic stereotype activation. Study 2 shows that self-focused counterstereotypical mental imagery (relative to other-focused mental imagery) significantly inhibits the automatic activation of negative country of origin stereotypes. Study 3 shows that this lessening of automatic negative associations persists when measured one day later. The results offer important implications for marketing theory and practice.

Management [4th Asia Pacific Edition]

The fourth edition of this popular text has been throughly updated, continuing its strong emphasis on the importance of the Asian region to contemporary Australian and New Zealand organizations. Many Asian case examples are featured to illustrate key management concepts. ----- ----- ----- Joining the author team for this edition and enhancing this edition's critical analysis of management theory and applications are the best-selling authors from another of Wiley's undergraduate introductory management texts - Management: Core Concepts and Applications, 2nd Australasian edition (Davidson et al.).----- ----- ----- This new edition also discusses the impact of recent events such as the global financial crisis on the management of organisations, both during the crisis and in its aftermath.----- ----- ----- Of course, Management, 4th Asia- Pacific edition also retains the features that made it so popular with students and lecturers in the earlier editions: a balanced coverage of small to medium-sized enterprises and larger multinational corporations an emphasis on the need for business activities to be sustainable in terms of preserving the welfare of future generations the Career Readiness Workbook at the end of the book, which includes a range of individual and group activities to encourage the practical applications of management theory. With its clear insights into dynamics of management in the workplace of today and the future, Management, 4th Asia-Pacific edition provides a sound basis for the contemporary undergraduate study of introductory management.

Methodology for evaluating the landscape character of Malaysian heritage urban river corridors

The effects of rapid development have increased pressures on these places exacerbated by the competition between two key industry sectors, commercial base and tourism development. This, in supplement with urbanisation and industrialisation, has posted a high demand for the uses of these spaces. The political scenario and lack of adaptation on ecological principles and public participations in its design approach have sparked stiff environmental, historical and cultural constraint towards its landscape character as well as the ecological system. Therefore, a holistic approach towards improving the landscape design process is extremely necessary to protect human well being, cultural, environmental and historical values of these places. Limited research also has been carried out to overcome this situation. This further has created an urgent need to explore better ways to improve the landscape design process of Malaysian heritage urban river corridor developments that encompass the needs and aspirations of the Malaysian multi-ethnic society without making any drastic changes to the landscape character of the rivers. This paper presents a methodology to develop an advanced Landscape Character Assessment (aLCA) framework for evaluating the landscape character of the places, derived from the perception of two keys yet oppositional stakeholders: urban design team and special interest public. The triangulation of subjectivist paradigm methodologies: the psychophysical approach; the psychological approach; and, the phenomenological approach will be employed. The outcome will be used to improve the present landscape design process for future development of these places. Unless a range of perspectives can be brought to bear on enhancing the form and function of their future development and management, urban river corridors in the Malaysian context will continue to decline.

International review of computer usage and applications by construction project managers

As computer applications become more available—both technically and economically—construction project managers are increasingly able to access advanced computer tools capable of transforming the role that project managers have typically performed. Competence at using these tools requires a dual commitment in training—from the individual and the firm. Improving the computer skills of project managers can provide construction firms with a competitive advantage to differentiate from others in an increasingly competitive international market. Yet, few published studies have quantified what existing level of competence construction project managers have. Identification of project managers’ existing computer application skills is a necessary first step to developing more directed training to better capture the benefits of computer applications. This paper discusses the yet to be released results of a series of surveys undertaken in Malaysia, Singapore, Indonesia, Australia and the United States through QUT’s School of Construction Management and Property and the M.E. Rinker, Sr. School of Building Construction at the University of Florida. This international survey reviews the use and reported competence in using a series of commercially-available computer applications by construction project managers. The five different country locations of the survey allow cross-national comparisons to be made between project managers undertaking continuing professional development programs. The results highlight a shortfall in the ability of construction project managers to capture potential benefits provided by advanced computer applications and provide directions for targeted industry training programs. This international survey also provides a unique insight to the cross-national usage of advanced computer applications and forms an important step in this ongoing joint review of technology and the construction project manager.