Modeling data processing activity to assess the internal control function

This thesis describes research that was conducted into the potential of modeling the activities of the Data Processing Department as an aid to the computer auditor. A methodology is composed to aid in the evaluation of the Internal Controls, particularly the General Controls relative to computer processing. Consisting of three major components, the methodology enables the auditor to model the presumed activities of the Data Processing Department against the actual activities, as recorded on the Operating System Log. The first component of the methodology is the construction and loading of a model of the presumed activities of the Data Processing Department from its verbal, scheduled, and reported activities. The second component is the generation of a description of the actual activities of the Data Processing Department from the information recorded on the Operating System Log. This is effected by reducing the Operating System Log to the format described by the Standard Audit File concept. Finally, the third component in the methodology is the modeling process itself. This is in fact a new analysis technique proposed for use by the EDP auditor. The modeling process is composed of software that compares the model developed and loaded in the first component, with the description of actual activity as collated by the second component. Results from this comparison are then reviewed by the auditor, who determines if they adequately depict the situation, or whether the models description as specified in the first component requires to be altered, and the modeling process re-initiated. In conducting the research, information and data from a production installation was used. Use of the ‘real-world’ input proved both the feasibility of developing a model of the reported activities of the Data Processing Department, and the adequacy of the operating system log as a source of information to report the departments actual activities. Additionally, it enabled the involvement and comment of practicing auditors. The research involved analysis of the effect of EDP on the audit process, structure of the EDP audit process, data reduction, data structures, model formalization, and model processing software. Additionally, the Standard Audit File concept was verified through its use by practising auditors, and expanded by the development of an indexed data structure, which enabled its analysis to be conducted interactively. Results from the trial implementation of the research software and methodology at a production installation confirmed the research hypothesis that the activities of the Data Processing Department could be modelled, and that there are substantial benefits from the EDP auditor in analysing this process. The research in fact provides a new source of information, and develops a new analysis technique for the EDP auditor. It demonstrates the utilization of computer technology to monitor itself for the audit function, and reasserts auditor independence by providing access to technical detail describing the processing activities of the computer.

Patterns of physical activity for adolescent girls in Fiji and Tonga

Behavioural patterns are determined in part by sociocultural factors such as values, expected behaviours and sociopolitical organisation. This paper presents the patterns of physical activity reported by Tongan and Fijian females aged 12-18 years and possible explanations for these patterns. The paper draws on interviews conducted in a wider study of adolescents patterns of eating, physical activity and body size in Tonga, Fiji, New Zealand and Australia. The study examined sociocultural factors that could promote or protect against obesity from the perspective of adolescents in order to develop culturally-appropriate strategies for healthy lifestyles. Twenty four indigenous Fijian and 24 Tongan females aged 12-18 years were interviewed by females who were fluent in participants first languages. Researchers from Australia, Tonga and Fiji analysed the data separately and then together in order to capture cultural nuances and enhance cultural validity. This analysis revealed similarities and differences in both cultural groups. Limitations to physical activity identified by Tongan and Fijian girls included the time spent in household chores and parental restrictions.Fijian girls also identified concern about personal safety as a constraint. These findings are examined in relation to sociocultural factors that appear to limit opportunities for young females to be physically active.

Associations of residential density with adolescents’ physical activity in a rapidly urbanizing area of mainland China

In the context of recent social and economic transitions in China, lack of physical activity among adolescents is an emerging health risk, particularly so in rapidly expanding urban areas. Evidence from Western countries suggests that built environment attributes can influence the physical activity participation of young people, but whether or not this is the case for China is unknown. We recruited high school students from ten urban districts in Nanjing, Mainland China (n=2,375; mean age=13.9± 1.0 years old; 46% boys; survey response rate=89%). The outcome variable was selfreported recreational physical activity time; the primary explanatory variable was the residential density of the urban districts. Analysis was conducted using mixed-effects logistic regression models. After adjustment for potential confounding variables, including sedentary behavior and green space, there was a consistent and graduated association between residential density and physical activity; residential density was significantly negatively associated with recreational physical activity time for students from the higher tertile of residential density (OR; 95% CI=0.64; 0.42 to 0.97) compared to those from the lower tertile. The direction and magnitude of the negative association between residential density and physical activity was similar for boys and girls. It should be a public health priority to identify the particular urban environment attributes that can encourage and support young people’s participation in physical activity.

Causality analysis between public capital and economic growth

Public capital has been considered to be the wheels of a nation's or a region's economic activity. The reverse effects, the contributions of economic growth to public capital, are also worth analysing. Non-structural
approaches in econometrics were implemented for the Australian economy using yearly data for the period from 1960 to 2008. A co-integration test was carried out to investigate whether tbere are long-term equilibrium relationships between each pair among public capital, private output, private capital and labour. Tbe Ganger causality test was further
employed to determine whether public capital contains useful information to predict a private production variable and vice versa. The results will provide historical evidence for Australia's federal and regional governments to assist in estimating the effects among these production variables, in particular, the effect of infrastructure spending on gross
domestic product.

Twelve-month effects of a playground intervention on children's morning and lunchtime recess physical activity levels

Background: Recess is an opportunity for children to engage in daily physical activity. The aim of this study was to investigate the 12-month effects of a playground intervention on children’s moderate-to-vigorous (MVPA) and vigorous physical activity (VPA) during morning and lunchtime recess.

Methods: Four hundred and seventy children (232 boys, 238 girls) from 26 elementary schools participated in the study. Fifteen schools redesigned the playground environment using playground markings and physical structures. Eleven schools served as socioeconomic matched controls. Physical activity levels were quantified using heart rate and accelerometry at baseline, 6 months, and 12 months post-intervention. A 3-level (time, pupil, and school) multilevel analysis was used to determine the effects of the intervention across time on MVPA and VPA.

Results: Positive yet nonsignificant intervention effects were found for MVPA and VPA during morning and lunchtime recess. Intervention children were more active during recess than control children. Interactions revealed that the intervention effect was stronger at 6 months than 12 months post-intervention.

Conclusions: A playground markings and physical structures intervention had a positive effect on intervention children’s morning and lunchtime MVPA and VPA when assessed using heart rate and accelerometry, but this effect is strongest 6-months post-intervention and decreased between 6 months and 12 months.

Relationships between maturity status, physical activity and physical self-perceptions in primary school children

The aim of this study was to examine the influence of maturity status on primary school children's physical activity and physical self-perceptions. Altogether, 175 children (97 girls, 78 boys) aged 10.6 ± 0.3 years completed the Children and Youth Physical Self-Perception Profile and wore an ActiGraph accelerometer for five consecutive days to assess moderate-to-vigorous physical activity. Anthropometric measures were completed to estimate maturity status. A two-level, multi-level analysis was used to assess the influence of maturity status on moderate-to-vigorous physical activity and physical self-perceptions. Boys performed more moderate-to-vigorous physical activity than girls (P < 0.0001), but when the effect of maturity status was controlled the difference was reduced (P = 0.02). Significant differences between the sexes were also observed for physical self-perception sub-domains (boys > girls, P = 0.02 to 0.0001). When maturity status was added to the model, significant differences were no longer apparent for each sub-domain, with the exception of perceived strength. Significant interactions between gender and maturity status revealed that boys' physical self-perceptions improved with more advanced maturity status, whereas girls' self-perceptions decreased (P = 0.07 to 0.002). Significant differences between the sexes in moderate-to-vigorous physical activity and some domains of physical self-perceptions were reduced or no longer evident when the effect of maturity status was controlled. Maturity status may differentially influence boys' and girls' physical self-perceptions.

Relationships between measures of fitness, physical activity, body composition and vascular function in children

Background : The prevalence of obesity and physical inactivity in Western countries has increased rapidly. Both are modifiable risk factors for cardiovascular disease. Atherosclerosis begins in childhood and endothelial dysfunction is its earliest detectable manifestation.

Methods : We assessed flow-mediated dilation (FMD) in 129 children (75 female; 10.3 + 0.3 yrs; 54 male; 10.4; 0.3 yrs). FMD was normalised for differences in the eliciting shear rate stimulus between subjects (SR_AUC). Fitness was assessed as peak oxygen uptake during an incremental treadmill exercise test (VO₂peak). Body composition was measured using a dual-energy X-ray absorptiometry (DEXA) scan. Physical activity (PA) was assessed using Actigraph accelerometers. The cohort was split into tertiles according to FMD% and also FMD% corrected for SR_AUC to gain insight into the determinants of vascular function.

Results : Across the cohort, significant correlations were observed between FMD%/SR_AUC and DEXA percentage fat (r = −0.23, p = 0.009) and percentage lean mass (r = 0.21, p = 0.008), and also with PA performed at moderate-to-high intensity (r = 0.363, p = 0.001). For children in the lowest FMD%/SR_AUC tertile, a stronger relationship with all PA measures was observed, particularly with high intensity PA (r = 0.572, P = 0.003). Regression analysis revealed that high intensity PA was the only predictor of impaired FMD%/SR_AUC.

Conclusions : These data suggest that traditional risk factors for CHD in adult populations impact upon vascular function in young people. Furthermore, it appears that individuals with impaired FMD may benefit from performing high intensity PA, whereas no relationships exist between FMD and lower intensities of PA or between PA and FMD in those subjects who possess preserved vascular function a priori.

Transient response analysis of steel in concrete

A new approach is presented for the analysis of galvanostatically induced transients allowing for the rapid evaluation of the corrosion activity of steel in concrete. This method of analysis is based on the iterative fitting of a non-exponential model based on a modified KWW (Kohlrausch–Williams–Watt) formalism. This analysis yields values for the parameters related to corrosion such as the concrete resistance, polarisation resistance, interfacial capacitance and β, the non-ideality exponent.

Validity and reliability of instruments to assess potential mediators of children's physical activity : a systematic review

This paper aimed to (1) identify potential mediators reported in children's physical activity interventions; and (2) review the psychometric properties of measures of potential mediators included in such interventions. A systematic search of the literature was conducted and studies that reported potential mediators and/or the psychometric properties of measures of potential mediators were retrieved and reviewed. The studies were reviewed for the following psychometric properties: face/logical, construct, and criterion validity; and test–retest and internal consistency (factor analysis and Cronbach's α) reliability. Twenty-one potential mediators were identified from 24 published children's physical activity intervention studies; 17 individual, three social, and one physical environmental. Overall, there was considerable variation in the reporting of the psychometric properties of these measures. Reliability properties (specifically Cronbach's α) were more commonly reported than validity properties; however, for many potential mediators, the quality of these measures was low. Future studies should examine the psychometric properties of measures of potential mediators to ensure appropriate, valid and reliable instruments are used. This will assist in the ability to accurately determine the efficacy of physical activity interventions among children.

The analysis of café espresso using two-dimensional reversed phase–reversed phase high performance liquid chromatography with UV-absorbance and chemiluminescence detection

In this study, an activity based screening technique combining two-dimensional liquid chromatography (2DHPLC) with UV-absorbance and chemiluminescence detection was applied to study “Ristretto”, "Decaffeinatto” and “Volluto” espresso coffees. This technique, which coupled the separation power of 2DHPLC with the sensitivity and selectivity of the chemiluminescence detection, offers great potential for screening complex samples for antioxidant compounds. Detailed information regarding the complexity of the sample, and the variation between these three coffees could be obtained using this multidimensional-hyphenated method of analysis.

Environmental correlates of physical activity in Australian workplaces

Purpose – The workplace is an ideal setting to promote physical activity. The purpose of this study is to examine associations with physical activity at and around the workplace.
Design/methodology/approach – Participants were recruited from a random sample of employed adults (n ¼ 1; 107) in capital cities and major regional centres in Australia. Self-reported barriers and participation in physical activity at and around the workplace were assessed. A multivariable logistic regression model adjusting for age, sex, occupational status, and overall physical activity assessed the odds of being active in this setting.
Findings – Of participants, 61 percent perceived being active in the workplace. Those who perceived their work colleagues and managers to be physically active, and those who indicated that their workplace provides facilities to support them being active had higher odds of being physically active at or around the workplace.
Research limitations/implications – A poor response rate, physically active sample and cross-sectional analysis prevent inferences about the causality of the findings.
Originality/value – The paper provides evidence of the potential for the multiple levels of influence on physical activity at and around the workplace.

A Rasch analysis of the teachers music confidence scale

This article presents a new measure of teachers’ confidence to conduct musical activities with young children; Teachers Music Confidence Scale (TMCS). The TMCS was developed using a sample of 284 in-service and pre-service early childhood teachers in Hong Kong Special Administrative Region (HKSAR). The TMCS consisted of 10 musical activities. Teachers rated their confidence levels to conduct each activity on a scale from 1 (Not confident at all) to 5 (Very confident). An exploratory factor analysis retained a 10-item single factor that was replicated using confirmatory factor analysis procedures. All items of the TMCS fitted the Rasch model adequately. In-service teachers showed higher confidence levels to conduct several musical activities with young children than pre-service teachers. Implications of these findings for measuring teachers’ confidence to conduct musical activities with young children were discussed.

Analysis of dynamic strains in tibia during human locomotion based on flexible multibody approach integrated with magnetic resonance imaging technique

Bone is known to adapt to the prevalent strain environment while the variation in strains, e.g., due to mechanical loading, modulates bone remodeling, and modeling. Dynamic strains rather than static strains provide the primary stimulus of bone functional adaptation. The finite element method can be generally used for estimating bone strains, but it may be limited to the static analysis of bone strains since the dynamic analysis requires expensive computation. Direct in vivo strain measurement, in turn, is an invasive procedure, limited to certain superficial bone sites, and requires surgical implementation of strain gauges and thus involves risks (e.g., infection). Therefore, to overcome difficulties associated with the finite element method and the in vivo strain measurements, the flexible multibody simulation approach has been recently introduced as a feasible method to estimate dynamic bone strains during physical activity. The purpose of the present study is to further strengthen the idea of using the flexible multibody approach for the analysis of dynamic bone strains. Besides discussing the background theory, magnetic resonance imaging is integrated into the flexible multibody approach framework so that the actual bone geometry could be better accounted for and the accuracy of prediction improved.