'Unrealart'. A New Medium for Artistic Expression Using a Commercial Game Engine: Galleries and Installations

In this paper, we explore the use of a commercial computer game-engine “Unreal Tournament 2004” (UT2004) to produce “Immersive Environments” (IEs) which provide the digital artist with a new mode of expression, to engage with the viewing public as individuals or in collaboration. We explore two modalities of Art, the ‘gallery’ and the ‘installation’. Through a reflection on various twentieth-century abstract artists, we indicate how this technology may be engaged to more fully realize their philosophies and projects. Finally, we suggest how this technology may lead to new forms of artistic expression in our contemporary digital world.

A utilidade da informação financeira para a gestão das microentidades, na perspetiva dos gestores e dos contabilistas certificados

Dissertação de Mestrado em Contabilidade

O sistema de controlo interno e a qualidade da auditoria

A qualidade da auditoria é uma preocupação crescente no sentido de credibilizar as demonstrações financeiras, pelo que muitos estudos têm sido desenvolvido nos últimos tempos com vista a avaliar quais serão os fatores que maior influência poderão ter na qualidade de uma auditoria. Sendo o Sistema de Controlo Interno (SCI) um elemento fundamental no aumento da fiabilidade da informação importa analisar o contributo do SCI para a qualidade da auditoria. Com base em questionários e entrevistas a Revisores Oficiais de Contas (ROC) procuramos perceber o que é um bom SCI numa entidade e quais os fatores de que depende, bem como o seu contributo para a qualidade da auditoria. Os nossos resultados mostram que os ROC dão grande importância ao SCI ao longo de todo o processo de auditoria, e em particular para a avaliação do risco de distorções relevantes e avaliação do risco de fraude. Mostram ainda que consideram o SCI entre os três fatores mais determinantes da qualidade da auditoria, considerando que o ambiente de controlo e a monitorização dos controlos são os componentes do SCI que mais contribuem para esse facto. Assim, os resultados obtidos evidenciam um contributo positivo do SCI para a qualidade da auditoria.

Manual para la aplicación de las normas y procedimientos de auditoría de cumplimiento de obligaciones tributarias aplicables en la auditoría fiscal.

Toda profesión debe establecer las más altas normas de calidad en el ejercicio de su trabajo, ya que personas incapacitadas para juzgarlo por sí mismas confían en él, a veces con consecuencias irreparables. Es evidentemente imposible (e indeseable) relevar al contador de su responsabilidad profesional estableciendo reglas detalladas de conducta, ya que la responsabilidad profesional es una de las cualidades que las normas mismas deben salvaguardar, por lo que éstas deben ser cuidadosamente definidas y clasificadas para que sirvan como la guía más clara y útil al auditor en el desarrollo de su trabajo diario. La pugna entre el ejercicio de la responsabilidad profesional individual y la aplicación de regla específica de conducta se presenta en cada aspecto de la contabilidad y de la auditoria, la solución es clara en los extremos: por un lado, el contador no puede renunciar a sus responsabilidad profesional y, por otro, es imposible dictar reglas que cubran todas las circunstancias posibles, la tensión entre estos extremos crea controversia y ansiedad; el problema está en dictaminar cuánta uniformidad y rigidez se puede establecer mediante los principios de contabilidad, y qué tanta flexibilidad puede dejarse al juicio personal; o hasta qué grado debe definirse detalladamente el alcance de las pruebas y los procedimientos de auditoria, y hasta qué limite debe dejarse al juicio pragmático del auditor, etc. Aunque el punto específico de discusión cambie de tiempo en tiempo, es probable que nunca se dé por concluida esta polémica. Los miembros del Instituto Americano de Contadores Públicos (American Institute of Certified Public Accountants) han adoptado oficialmente 10 requisitos básicos conocidos en conjunto como “Normas de Auditoria Generalmente Aceptadas”. Estas normas se ampliaron a principios de 1973 en el boletín Nº 1 del Pronunciamiento de las normas de auditoria Statement on Auditing Standards (SAS) llamado “Codificación de las Normas y Procedimientos de Auditoria”. La solidez y utilidad de las normas han quedado demostradas por su permanencia: 9 de ellas fueron originalmente adoptadas en 1948 y desde entonces básicamente no han cambiado (aunque ha tomado mucho tiempo entender algunas de ellas), la décima fue adoptada unos años después, aunque el principio básico que la rige existe desde entonces y quizá desde antes. Sin embargo, no existía ningún tipo de normativa definida mediante la cual el auditor pueda definir su responsabilidad como auditor fiscal, y que a la vez lo oriente a dictaminar con apego a las Normas de Auditoria Generalmente Aceptadas. Los procedimientos que en nuestro trabajo se adopta nos permitieron determinar los métodos más adecuados para llevar a cabo los exámenes de auditoría fiscal ejecutados por el auditor Fiscal Independiente, del contribuyente sobre la base de las leyes tributarias y a la generación de la documentación respectiva que ampare la evaluación del control interno. Por lo que el presente trabajo está enfocado a la práctica de la Auditaría Fiscal, específicamente en la observancia de la Norma de Cumplimiento de Obligaciones Tributarias y la elaboración de un documento que sirva de guía para su aplicación en concordancia con los procedimientos de este tipo de auditoría, que será de gran ayuda al contador público. Considerando que en el país no existe suficiente bibliografía especializada de la auditoría fiscal, se ha elaborado el presente trabajo para profundizar en el aspecto técnico, como un aporte en la materia. Se considera de utilidad social debido a que la aplicación de la norma dará validez y profesionalismo a su trabajo, el trabajo pretende diseñar métodos, procedimientos y cuestionarios de control interno con enfoque al cumplimiento de la norma, que pueda aplicarse y adaptarse a todo tipo de empresa. Esto le otorga a la presente investigación una gran importancia por su aporte a la comunidad de contadores públicos, ya que este tema ha sido tratado en forma mínima.

Beyond physical health and safety : supporting the wellbeing of workers employed in the forest industry

Worldwide convergence of IFRS: Evidence from the global automotive industry

Worldwide convergence of International Financial Reporting Standards (IFRS), ongoing since 2002, is a requirement if international comparability between publicly listed companies is to be ensured. Convergence is examined from the point of view of regulators, accountants, and users of financial information. For this purpose, data on 534 companies from the global automotive industry is used. This paper concludes that worldwide convergence is mostly being effective. Its triumph, however, varies depending on the set of accounting standards being compared to IFRS. Options within IFRS, national tax regulation, cultural differences, different company strategies and country resistance are found to hinder convergence.

Trammel net selectivity studies in the Algarve (southern Portugal), gulf of cadiz (Spain), Basque coutry (Spain) and cyclades islands (Greece)

Trammel net fisheries were studied in four areas: the Cantabrian Sea (Basque Country, Spain), the Algarve (Southern Portugal), the Gulf of Cádiz (Spain) and the Cyclades Islands (Greece). Surveys were carried out in order to identify trammel net métiers and to characterise the gear used. Trammel nets were among the most important gears used in the small-scale fisheries, with up to 9 different métiers identified in each area. The most important métiers in the Algarve and the Gulf of Cádiz were those for cuttlefish (Sepia officinalis) and soles (Solea senegalensis, Microchirus azevia, Synaptura lusitanica). In the Cantabrian Sea, sole (Solea vulgaris), shellfish (several species) and scorpion fish (Scorpaena spp.) métiers dominated while a variety of species where targeted in the multi-species trammel net fishery in the Cyclades. In each area, experimental trammel nets of six different types (combinations of 2 large mesh outer panel sizes and 3 small mesh outer panels) corresponding to the most common métier, were constructed and fishing trials carried out on a seasonal basis (4 seasons in the Cantabrian Sea, Algarve and Cyclades and 2 in the Gulf of Cádiz) using chartered commercial fishing vessels. Overall, 271, 360, 185 and 185 km of trammel nets were fished in the experimental fishing trials in the Cantabrian Sea, Algarve, Gulf of Cádiz and Cyclades Islands respectively.

Caracterizaçao da pesca recreativa de costa sul e sudoeste de Portugal

Trammel net fisheries were studied in four areas: the Cantabrian Sea (Basque Country, Spain), the Algarve (Southern Portugal), the Gulf of Cádiz (Spain) and the Cyclades Islands (Greece). Surveys were carried out in order to identify trammel net métiers and to characterise the gear used. Trammel nets were among the most important gears used in the small-scale fisheries, with up to 9 different métiers identified in each area. The most important métiers in the Algarve and the Gulf of Cádiz were those for cuttlefish (Sepia officinalis) and soles (Solea senegalensis, Microchirus azevia, Synaptura lusitanica). In the Cantabrian Sea, sole (Solea vulgaris), shellfish (several species) and scorpion fish (Scorpaena spp.) métiers dominated while a variety of species where targeted in the multi-species trammel net fishery in the Cyclades. In each area, experimental trammel nets of six different types (combinations of 2 large mesh outer panel sizes and 3 small mesh outer panels) corresponding to the most common métier, were constructed and fishing trials carried out on a seasonal basis (4 seasons in the Cantabrian Sea, Algarve and Cyclades and 2 in the Gulf of Cádiz) using chartered commercial fishing vessels. Overall, 271, 360, 185 and 185 km of trammel nets were fished in the experimental fishing trials in the Cantabrian Sea, Algarve, Gulf of Cádiz and Cyclades Islands respectively.

How should adjudicators deal with expert reports in Australia?

Since its introduction in to Australia fifteen years ago, statutory adjudication has become increasingly used by parties seeking to recover payment claims which are large in amount and technically and legally complex in nature. This has inevitably led to the formalisation of the adjudication process with parties often submitting, amongst other documents, expert witness reports to support their arguments. The increase in documentation that an adjudicator must consider poses a threat to the integrity of the adjudicator’s determination. This paper adopts a ‘black letter’ approach to distil the law concerning the way in which adjudicators should deal with expert reports, and reveals there are many pitfalls that an adjudicator should be aware of. Moving forward, this paper seeks to inform the PhD study of the lead author which eventually aims to formulate a roadmap with recommendations that may be applied to help optimise the various Australian adjudication schemes for the determination of large and/or complex payment claims.

The application of Lob in the UAE: a case study of a housing project

Line of Balance (LOB) scheduling technique is a significant technique that plays a vital role in repetitive construction projects. It became more demanding in the construction industry due to the construction of mega repetitive projects e.g. housing schemes, high rise buildings, railways and highways, etc. This paper aims to evaluate the real application of LOB in repetitive housing projects in the UAE which could fill the gap as there is lack of similar empirical studies in the Middle East. The paper firstly presents a concise literature review on the application and limitation of LOB comparing to CPM in repetitive projects. Then, a case study of 275 villas housing project in the UAE is demonstrated and analysed, where LOB technique was used and monitored throughout the lifecycle of the project. The findings point out significant controlling benefits of using LOB comparing with CPM in the project and address some limitations hindering the efficient use of LOB in the UAE.

An investigation into health and safety risks associated with deconstruction

As a response to calls for making construction activities environmentally conscious, alternatives to mechanical demolition such as deconstruction, recycling and reuse for re-entering building materials and components back in to the supply chain have emerged. However, deconstruction has remained unexploited within the construction industry due to the adverse effects of barriers and challenges that make demolishing contractors shy away from implementing deconstruction in projects. On assessment of the barriers/challenges facing deconstruction it was revealed that deconstruction, like all construction activities, is fraught with various health and safety hazards. This study attempts to identify the role of health and safety risks in impeding the widespread implementation of deconstruction practices in construction projects. Afterwards, major health and safety risks associated with deconstruction activities are identified. Findings of the present study are based on the results acquired through conducting unstructured interviews with 6 demolition contractors in South Australia. The study contributes to the body of knowledge by further establishing the deconstruction field and providing a basis for future investigations into barriers of deconstruction. Further, presented discussions would provide professional implications by offering guidelines for managing deconstruction projects in a safer and more efficient environment.

Enhancing collaboration in building modeling: team working principles

Enhancing collaboration in building information modelling (BIM) teams has attracted considerable attention. Current research studies have almost entirely focused on the technical aspects of BIM overlooking the significant effects of team configurations and working procedures on collaboration in BIM teams. Against this backdrop, the present study is driven by the objective of enhancing awareness of the challenges that face teams in developing BIM models and propose a number of effective measures modifying team configurations and adjusting working processes to enhance collaboration. To this end, the study draws upon a case-study and ethnographic theory building research approach through which the development of the BIM model was explored and its major challenges with corresponding applied solutions in a high profile infrastructure project backdrop. The study set out to contribute to the field by providing evidence and opening a window for conceptualisation of the problems and modifications for enhancing collaboration in BIM through the lens of team working principles. The discussion presented outlines practical implications and provides insight into how issues of collaboration in BIM could be dealt with armed with a heightened awareness of principles of team working.

Busy auditors, ethical behavior, and ciscretionary accruals quality in Malaysia

The required professional and ethical pronouncements of accountants mean that auditors need to be competent and exercise due care and skill in the performance of their audits. In this study, we examine what happens when auditors take on more clients than they should, thus raising doubts about their ability to maintain competence and audit quality. Using 2803 observations of Malaysian companies from 2010 to 2013, we find that auditors with multiple clients are associated with lower earnings quality, proxied by total accruals and discretionary accruals. Our results demonstrate that associating client firms’ reported discretionary accruals with individual auditors, rather than their firms or offices, is important in determining audit quality. Moreover, we demonstrate that the disclosure of auditors’ signatures on their reports is useful for assessing auditor quality at the individual level, thus contributing to the debate on the usefulness of having auditor identities on reports.

Size selectivity of trammel nets in southern European small-scale fisheries

Trammel net size selectivity was studied for the most important metiers in four southern European areas: the Cantabrian Sea (Atlantic, Basque Country, Spain), the Algarve (Atlantic, southern Portugal), the Gulf of Cadiz (Atlantic, Spain) and the Cyclades Islands (Mediterranean, Aegean Sea, Greece). These metiers were: cuttlefish (Sepia officinalis) and soles (Solea senegalensis, Microchirus azevia, Synaptura lusitanica) in the Algarve and the Gulf of Cadiz, sole (Solea solea) in the Cantabrian Sea and mixed fin-fish in the Cyclades. In each area, experimental trammel nets of six different types (combinations of two large outer panel mesh sizes and three small inner panel meshes) were constructed. Fishing trials were carried out on a seasonal basis (four seasons in the Cantabrian Sea, Algarve and Cyclades and two seasons in the Gulf of Cadiz) with chartered commercial fishing vessels. Overall, size selectivity was estimated for 17 out of 28 species for which sufficient data were available. Trammel nets generally caught a wide size range of the most important species, with length frequency distributions that were skewed to the right and/or bi-modal. In many cases the length frequency distributions of the different nets were highly overlapped. The Kolmogorov-Smirnov test also showed that the large outer panel meshes generally had no effect in terms of size selectivity, while the opposite was true for the small inner panel ones. Six different selectivity models (normal scale, normal location, gamma, log-normal, bi-modal and gamma semi-Wileman) were fitted to data for the most abundant species in the four areas. For fish, the bi-modal model provided the best fits for the majority of the data sets, with the uni-modal models giving poor fits in most cases. For Sepia officinalis, where trammelling or pocketing was the method of capture in 100% of the cases, the logistic model fitted by maximum likelihood was judged to be more appropriate for describing the size selective properties of the trammel nets. Our results, which are among the first ones on trammel net selectivity in European waters, will be useful for evaluating the impacts of competing gear for the socio-economically important small-scale static gear fisheries. (c) 2006 Elsevier B.V All rights reserved.