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Journal articles on the topic 'Computer assisted audit tools and techniques'
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Coderre, David. "Broadening the Audit Scope with Computer-Assisted Audit Tools and Techniques." EDPACS 24, no. 8 (February 1997): 1–15. http://dx.doi.org/10.1080/07366989709452298.
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Braun, Robert L., and Harold E. Davis. "Computer‐assisted audit tools and techniques: analysis and perspectives." Managerial Auditing Journal 18, no. 9 (December 2003): 725–31. http://dx.doi.org/10.1108/02686900310500488.
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Mahzan, Nurmazilah, and Andy Lymer. "Examining the adoption of computer-assisted audit tools and techniques." Managerial Auditing Journal 29, no. 4 (April 29, 2014): 327–49. http://dx.doi.org/10.1108/maj-05-2013-0877.
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Purpose – The use of computer-assisted audit techniques and tools (CAATTs) is a part of many professionally recommended audit procedures. This paper aims to argue that obtaining a better understanding of the factors underlying successful CAATTs adoptions would be helpful to aid wider development of these technologies in internal audit functions. Design/methodology/approach – To help develop the understanding of the factors that lead to successful adoption of GAS, this paper uses current theories that are seeking to better explain the various elements that constitute IT adoption processes. In particular, it makes use the “Unified Theory of Acceptance and Use of Technology” (UTAUT). UTAUT is used to structure the analysis of ten semi-structured, qualitative, interviews of key decision-makers in adoptions of CAATTS in internal audit functions in exploring the key factors that drove the successful adoption of these IT technologies. The most widely used CAATTs tools available to internal auditors is currently GAS. This study specifically focuses on GAS tools. Findings – This paper explores the successful adoption of GAS in ten cases to draw out the general factors that appear to be essential elements that lead to successful adoptions. From this basis, the paper proposes an initial model, built on existing theories of IT adoption more generally, as a theoretical basis for GAS adoption by decision-makers in an internal audit setting to better understand what may be essential factors to their adoption decisions to be likewise successful. Results suggest that two constructs from UTAUT (performance expectancy and facilitating conditions) appear to be particularly important factors influencing successful adoptions of GAS in this domain. However, the UTAUT constructs of social influence and effort expectancy are not found by this study to be as important in this specific IT adoption domain. UTAUT also proposes four moderating factors that influence the constructs. This paper explores two of these moderators – experience and voluntariness – and shows that both are keys to the constructs application to this domain. Originality/value – The paper examines the motivation for CAATTs adoption by internal auditors using the UTAUT framework commonly used in information system research but not so to date in this domain where there is professional guidance suggesting wider use of technology should be made compared to actual usage.
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Ebimobowei, Appah, G. N. Ogbonna, and Zuokemefa P. Enebraye. "Auditors' Usage of Computer Assisted Audit Tools and Techniques: Empirical Evidence from Nigeria." Research Journal of Applied Sciences, Engineering and Technology 6, no. 2 (June 10, 2013): 187–95. http://dx.doi.org/10.19026/rjaset.6.4057.
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hamdan Rasheed Aljamal, Tamer, Sharul Effendy bin Janudin, and Azam Abdelhakeem. "Factors influencing usage of computer assisted audit techniques: evidence from Jordanian private’s companies." Global Journal of Economics and Business 10, no. 1 (February 2021): 199–210. http://dx.doi.org/10.31559/gjeb2021.10.1.14.
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Purpose – The aim of this research paper is to analyze the factors influencing the utilization of Computer Assisted Audit Techniques (CAATs) system in Jordanian private companies. Design/methodology/approach – The collection of data was done through questionnaire survey on 200 businesses in Jordan. A total of 255 respondents who used CAATs system including accountants and internal auditors had been surveyed. Respondents received their questionnaires through mail and 226 responses had been received. The findings were analyzed by the employment of SPSS version 25, and SmartPLS 3.0. The analyses involved the evaluation of the constructs’ correlation through partial least square. Findings - The results indicate a significant and positive correlation between the factors of Unified Theory of Acceptance and Use of Technology (UTAUT) such as facilitating conditions, effort expectancy, performance expectancy and social influence, and the utilization of CAATs among Jordanian businesses. Limitations – Private companies is the limitation of this study. Practical implications – The findings are very essential to business organizations. This is because audit firms, and computer audit divisions are facing problems in CAATs’ adoption. The problems are preventing the firms from using automated tools to conduct computer audit. Moreover, managers often hide their technology from internal auditors. Originality/value –This paper is the first of its kind that analyses UTAUT factors in Jordanian private companies in regard to internal auditors.
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Siew, Eu-Gene, Khairina Rosli, and Paul H. P. Yeow. "Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia." International Journal of Accounting Information Systems 36 (March 2020): 100445. http://dx.doi.org/10.1016/j.accinf.2019.100445.
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Ahmi, Aidi, Siti Zabedah Saidin, and Akilah Abdullah. "Examining CAATTs Implementation by Internal Auditors in the Public Sector." Indian-Pacific Journal of Accounting and Finance 1, no. 2 (April 1, 2017): 50–56. http://dx.doi.org/10.52962/ipjaf.2017.1.2.14.
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Computer Assisted Audit Tools and Techniques (CAATTs) are not new for auditors, and it needs to be adopted to gain the audit efficiency and effectiveness especially in a current era of technology. This paper examined the implementation of CAATTs by internal auditors in the public sector. Accordingly, this research reports the results from 12 interviews made with internal audit departments in public sector in both federal and state level in Malaysia. This research found that the implementation of CAATTs by internal auditors in public sector is still low due to lack of expertise, high implementation and maintenance cost, limited access of auditee’s data, and most of them prefer to conduct the audit manually. Furthermore, it is not mandatory for them to use CAATTs. The evidence is a contrast with the encouragement made by the government to improve the IT usage in public sector. The results implied that training for future auditors in CAATTs to ensure the successful implementation is crucial. For CAATTs to be a success, the head of internal audit also must have the awareness about the importance of CAATTs as well as enforcement of its implementation.
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Valencia Duque, Francisco Javier, Johnny Alexander Tamayo Arias, and Katherine Osorio López. "Tecnologías de información y comunicaciones en el control fiscal colombiano." Administración y Desarrollo 45, no. 2 (December 1, 2015): 208. http://dx.doi.org/10.22431/25005227.13.
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En los últimos años se han evidenciado grandes cambios tecnológicos en las organizaciones, que han transformado el proceso de auditoría: de una basada en procesos análogos, a una influenciada de manera radical por las Tecnologías de Información y Comunicaciones, que se materializa en diferentes técnicas y herramientas de auditoría agrupadas en lo que la literatura académica denomina Computer Assisted Audit Tools and Techniques (CAATT). Este artículo presenta una revisión de la evolución del uso de Tecnologías de Información y Comunicaciones en el ámbito de la auditoría, y las principales perspectivas al respecto; esto servirá de preámbulo al análisis de las herramientas tecnológicas que usan las Contralorías del país en cumplimiento de su función fiscalizadora. Se concluye que existe un Control Fiscal cuyas herramientas y procesos tecnológicos han sido enfocados en una auditoría con y alrededor del computador, pero que no ha avanzado hacia una auditoría a través del computador.
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Marston, Claire, Rob Dixon, and Paul Collier. "Internal Auditors and the Prevention and Detection of Computer Fraud." Journal of Information Technology 4, no. 4 (December 1989): 230–38. http://dx.doi.org/10.1177/026839628900400406.
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This study examines the involvement and attitudes of internal auditors to the prevention and detection of computer fraud. This approach differs from previous research which has concentrated on learning from frauds which have occurred. The main enquiry was by means of a questionnaire sent to members of the Institute of Internal Auditors. Verification and additional information was forthcoming by visiting some respondents. Almost a fifth of internal audit departments reported that they had no specific responsibility for either prevention or detection of computer fraud. It was clear that where responsibility was acknowledged, it is generally on an informal basis or is self imposed. Internal auditors reported that most reliance was placed on computer assisted tools and manual techniques like input/output reconciliation for detection of computer fraud. Few of the organisations surveyed had any laid down guidelines what to do in the case of a fraud discovery. Where guidelines did exist they called for dismissal and prosecution. In smaller firms, external auditors have a larger role in the prevention and detection of computer fraud than in larger firms. Opinion on the prevention and detection of computer fraud included the view that as network systems become more common, so detection and prevention will become more difficult. In addition it was claimed that management did not appreciate the level of the threat. Internal auditors feel that they have a role to play, but highlighted the fact that there is a shortage of staff with the requisite skills.
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Serpeninova, Iu, S. Makarenko, and M. Lytvynova. "COMPUTER-ASSISTED AUDIT TECHNIQUES: MAIN ADVANTAGES AND DISADVANTAGES." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2019): 53–58. http://dx.doi.org/10.21272/1817-9215.2019.3-7.
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The authors substantiate the positive role of information technology in auditing and computer-assisted audit techniques for decision-making during various audit procedures. It is established that the International Auditing Practice Regulation IASP - "Computer Assisted Audit Techniques" play a fundamental role in regulating their use by auditors during rendering assurance and other related services. It was proved, that the auditors use computer-assisted audit techniques for various reasons. Moreover, it helps them to better plan and prepare themselves for all the challenges that today’s competing environment is bringing to them The key advantages of using computer-assisted audit techniques are substantiated, which are mainly refer to improving the efficiency and reliability of the auditor's work, reduce its complexity. Additional advantages concern the ability to create electronic worksheets on a centralized database, the possibility to detect fraud, continuous monitoring as a constant process of accumulating, analysing and reporting company database, testing the client's accounting software, testing of bulky volumes of database in a short time and with good accuracy, testing the database source, making comparisons between the results obtained swallow computer-assisted techniques and the results of classical tests, the ability to check specific risk. In contrast the most significant disadvantages and obstacles to the use of computer-assisted audit techniques were characterized. They are associated with high cost and complexity of implementation technologies as well as high initial cost of installation and maintaining computer-assisted audit techniques, inadequacy of simplified accounting software, overstatement of investigations, and high requirements to effectiveness of client database. Keywords: audit, information technology in audit, computer-assisted audit techniques.
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Serpeninova, Yuliya, Serhii Makarenko, and Marina Litvinova. "Computer-assisted audit techniques: classification and implementation by auditor." Public Policy and Accounting 1, no. 1 (April 3, 2020): 44–49. http://dx.doi.org/10.26642/ppa-2020-1-44-49.
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Bierstaker, James, Diane Janvrin, and D. Jordan Lowe. "What factors influence auditors' use of computer-assisted audit techniques?" Advances in Accounting 30, no. 1 (June 2014): 67–74. http://dx.doi.org/10.1016/j.adiac.2013.12.005.
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Nichols, E. H., and R. H. Taylor. "Update on Tools and Techniques in Computer-Assisted Surgery." MD Conference Express 14, no. 50 (January 1, 2015): 22–24. http://dx.doi.org/10.1177/155989771450018.
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Azizah, Nur, and Ferry Sudarto. "SISTEM INFORMASI AKUNTANSI DALAM PENYAJIAN AUDIT FINANCIAL REPORT DENGAN MENGGUNAKAN COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs)." CCIT Journal 4, no. 1 (September 6, 2010): 1–11. http://dx.doi.org/10.33050/ccit.v4i1.343.
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Penggunaan teknologi komputerisasi di era globalisasi saat ini sangat pesat sehingga dapat memudahkan semua kegiatan di segala bidang khususnya dalam kegiatan audit financial report pada sistem informasi akuntansi. Banyak kendala yang dijumpai auditor dalam melakukan audit dengan metode konvensional dalam lingkungan pemrosesan data elektronik. Namun seringkali kendala tersebut cenderung diabaikan dan kurang mendapat perhatian serius bahkan oleh si auditor sendiri. Akibatnya terjadi inefisiensi yang tidak disadari.
Oleh karena itu kendala yang terjadi dapat diselesaikan dengan berbagai cara, antara lain dengan menggunakan computer assisted audit technique (CAATs) melalui pendekatan data uji dan parallel test facility (PTF).
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Mansour, Ebrahim Mahmoud. "Factors Affecting the Adoption of Computer Assisted Audit Techniques in Audit Process: Findings from Jordan." Business and Economic Research 6, no. 1 (March 21, 2016): 248. http://dx.doi.org/10.5296/ber.v6i1.8996.
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<p class="ber">Despite the efforts of auditing professional bodies to help stimulating the application of contemporary audit technologies among audit firms to cope with the rapid growth in information technology usage among business organization, the extent to which Jordanian external auditors and alongside the world's trend have accepted Computer Assisted Auditing Techniques (CAATs) remains fairly low. This study use the Unified Theory of Acceptance and Use of Technology (UTAUT) to explore this lack of CAATs' usage in Jordan and try to find answer to what factors may affect their adoption and acceptance. The study has drawn upon qualified questionnaire sent to 200 statutory external auditors to obtain the data. With a response rate over 80%, the results of the statistical analysis revealed that Jordanian external auditor's intention to adopt CAATs may be driven by both auditor's performance expectancy and firm's facilitating conditions issues. However, effort expectancy and social influence at the other spectrum may not play such a major role. These results have several practical implications. Jordanian audit firms can create a positive attitude amongst its auditors towards CAATs' usage by promoting CAATs benefits and usefulness, by decreasing efforts expectancy needed to use CAATs, and by further investing in management and technical infrastructure supporting CAATs.</p>
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Azizah, Nur, and Ferry Sudarto. "SISTEM INFORMASI AKUNTANSI DALAM PENYAJIAN AUDIT FINANCIAL REPORT DENGAN MENGGUNAKAN COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs)." CommIT (Communication and Information Technology) Journal 4, no. 1 (May 31, 2010): 12. http://dx.doi.org/10.21512/commit.v4i1.530.
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The use of computerized technology in the current globalization era has become more rapid therefore assisting all activities in all fields, especially in the financial audit report in an accounting information system. Many problems were encountered with the auditors in conducting audits using conventional methods in an electronic data processing environment. However, these constraints are often ignored and do not get serious attention even by the auditors themselves. Inefficiencies resulted is often not oblivious. Therefore, constraints that occurred can be solved with a variety of ways, including the usage of Computer Assisted Audit Technique (CAATs) through a test data approach and Parallel Test Facility (PTF).Keywords: audit financial report, CATTs, accounting information system
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Hamad, Mona M., Amal Abdelsattar Metwally, and Sabina Yasmin Alfaruque. "The Impact of Using YouTubes and Audio Tracks Imitation YATI on Improving Speaking Skills of EFL Learners." English Language Teaching 12, no. 6 (May 21, 2019): 191. http://dx.doi.org/10.5539/elt.v12n6p191.
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The purpose of this study is to shed light on a developed approach to be adopted in EFL speaking classes and show the effectiveness of using YouTube videos and Listening Audio Tracks Imitation (YATI) for teaching English language in speaking classrooms as pedagogical tools to improve EFL learners’ speaking skills. To find out the impact of using You Tubes and Audio Tracks Imitation (YATI) on improving speaking skills of EFL learners, the qualitative experimental approach is used to conduct this study. The participants of this study are 48 students studying major English, divided into two sections studying Listening & Speaking Course at College of Science & Arts Muhayil, King Khalid University. One section was used as a control group and the other as an experimental group. Data was collected using speaking tests results which were analyzed using SPSS Pearson correlation coefficient. The results revealed that employing YATI technique has a positive impact on the effectiveness of the speaking skills, fluency and pronunciation of EFL learners. This study concluded that YouTube videos and Listening Audio Tracks Imitation (YATI) is a very effective CALL (Computer-Assisted Language Learning) tool towards improving students’ speaking skills. This study recommends the use of YATI approach in order to help students overcome speaking problems.
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Lestari, Depi, Sepky Mardian, and M. Asmeldi Firman. "Why don't auditors use computer-assisted audit techniques? study at small public accounting firms." Indonesian Accounting Review 10, no. 2 (September 9, 2020): 105. http://dx.doi.org/10.14414/tiar.v10i2.1974.
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This study aims to examine the effect of technology, organization, and environment on the use of Computer-Assisted Audit Techniques (CAATs). The object of this study is the auditors working at Public Accounting Firms in Jakarta area. Sampling is done using purposive sampling technique. Data collection is carried out through questionnaires. The research method used is associative research with Partial Least Square (PLS), Structural Equation Modeling (SEM), and Parallel Least Square (PLS) approaches. The results of this study show that technology, organization, and environment (TOE) do not have a significant effect on the use of CAATs. The easy and fast access to technology systems (CAATs) has not been supported by good auditor resources. The ability and skills of users are still inadequate and there are no auditors who have certification related to the use of CAATs. The audit process does not require so many complex technological roles, but simple technology that can cover the entire audit process. Most auditors use Microsoft Excel / Word in the audit process. In this case, the auditors at least have already used audit software. Small or large clients do not matter what type of CAATs the auditor uses.
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Gelinas, Ulric J., Elliott S. Levy, and Jay C. Thibodeau. "Norwood Office Supplies, Inc.: A Teaching Case to Integrate Computer-Assisted uditing Techniques into the Auditing Course." Issues in Accounting Education 16, no. 4 (November 1, 2001): 603–36. http://dx.doi.org/10.2308/iace.2001.16.4.603.
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This case presents an introduction to using computer-assisted auditing techniques (CAATs). Specifically, this case integrates ACL audit software into the financial-statement auditing class. The case has three assignments. In assignment #1, you will walk through an interactive exercise that introduces the basics of the ACL software package. Assignment #2 introduces you to the audit context. The client, Norwood Office Supplies, Inc., operates in the highly competitive retail office supplies industry. In this assignment, you will be required to first identify business/operational and financial-reporting audit risks and then recommend audit procedures that can address such risks using the ACL software. You will then be asked to identify issues that may lead to opportunities for providing the client with different types of assurance and consulting services. In assignment #3, you are required to execute the audit procedures using ACL. While the authors created the data for the case, the audit context is a realistic portrayal of the highly competitive office supplies industry.
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Huang, Shi Ming, Yu Chung Hung, and Hsiu Hui Tsao. "Examining the determinants of computer-assisted audit techniques acceptance from internal auditors' viewpoints." International Journal of Services and Standards 4, no. 4 (2008): 377. http://dx.doi.org/10.1504/ijss.2008.020054.
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de Freitas, Marcelo Machado, Mauricio Codesso, and André Luiz Rodrigues Augusto. "Implementation of Continuous Audit on the Brazilian Navy Payroll." Journal of Emerging Technologies in Accounting 17, no. 2 (August 24, 2020): 157–71. http://dx.doi.org/10.2308/jeta-2020-047.
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ABSTRACT The present research describes the continuous audit implementation process in the Brazilian Navy (BN) payroll system, which encompasses approximately 220,000 individuals. Continuous audit proved to be an excellent methodology for internal audit, improving audit quality and timeliness. Third-party databases from other governmental organizations were used to improve the audit work. Internal auditors were able to make agreements to access other government organization databases to verify Brazilian Navy payroll information. The case provides real situations, challenges, and forward-looking perspectives on the use of continuous audit tools and methods in governmental organizations. In recent years, continuous audit enabled internal auditors to increase the scope of the audit, bringing to light multiple events that had not been revealed by traditional audit techniques.
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Khalil, AL Barrak, and Olfa Nafti. "Factors that Influence the Adoption of Computer Assisted Audit Techniques (CAATs) by External Auditors in Yemen." International Journal of Accounting and Financial Reporting 10, no. 2 (April 12, 2020): 1. http://dx.doi.org/10.5296/ijafr.v10i2.16692.
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External auditors face new challenges in keeping pace with technological development in the accounting profession, which is how to audits outputs of advanced electronic accounting systems. As a result, several electronic systems and applications have emerged to assist the external auditors in their tasks, which called Computer -Assisted Audit Techniques (CAATs). The main objective of this study to examine the factors influencing of adoption of CAATs in the external audit process in Yemen, using Structural Equation Modeling (SEM). The Unified Theory of Acceptance and Use of Technology (UTAUT) was utilized as a theoretical basis in this study. A quantitative approach was carried out by a questionnaire completed by 312 participants. The results mainly showed that the behavioral intention to adopt CAATs is significantly and positively influenced by the performance expectancy, social influence and facilitating conditions, but it was not influenced by the effort expectancy. Besides, this is the first study in Yemen about the adoption of CAATs.
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Coman, Dan Marius, Mihaela Denisa Coman, and Ciprian Costel Munteanu. "Integrate CAATS Technologies into Data Selection and Data Analysis." Valahian Journal of Economic Studies 9, no. 1 (April 1, 2018): 29–38. http://dx.doi.org/10.2478/vjes-2018-0003.
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Abstract This research paper is a study of the application of selection techniques in financial audit, with particular attention to the sampling selection technique, as well as an attempt to find out how to improve them, especially in the current informational context. Computer assisted auditing techniques (CAATS) are able to analyze enlarge data volumes to distinguish errors by taking all activities of the economic entity in the audit period.
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Murthy, Uday S. "Tampa Electronics: An Instructional Case in Computer-Assisted Fraud Examination." Issues in Accounting Education 25, no. 3 (August 1, 2010): 547–52. http://dx.doi.org/10.2308/iace.2010.25.3.547.
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ABSTRACT: This case is designed to impart practical skills in data analysis techniques aimed at fraud examination. Instructors could employ any one of widely available tools such as ACL, IDEA, Microsoft Access, or Picalo, which is an open-source data analysis tool. Couched in the context of a manufacturer of electronic components in the southeastern United States, the case involves the identification of potentially fraudulent travel expense reimbursements. In the case scenario, traveling salespersons submit expense reimbursement claims, which are subject to a number of business rules. Using data analysis techniques, students are required to identify potentially fraudulent travel expense reimbursements. The data analysis techniques covered in the case include basic features such as identifying duplicates and gaps to more advanced features like joining tables, finding unmatched records, filtering data based on various criteria, and classifying and summarizing data. The degree of structure provided to students is within the control of the instructor, with less structure making for a more realistic and challenging assignment. Spreadsheet files containing the travel expense data are designed to facilitate easy changing of numbers between semesters.
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A. Vasarhelyi, Miklos, and Silvia Romero. "Technology in audit engagements: a case study." Managerial Auditing Journal 29, no. 4 (April 29, 2014): 350–65. http://dx.doi.org/10.1108/maj-06-2013-0881.
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Purpose – The audit of corporations is now dependent on the examination of corporate computer systems. Although tools and techniques have been available for decades, there are major limitations on the audits of corporate systems by external auditors. This paper aims to examine external auditor usage of technology benefiting from a unique opportunity of reviewing a large CPA firm's audit work papers and interviewing their audit staff to examine the following questions: are auditors using the available technological tools? What are the difficulties they face in using these tools? Are there mediators to enhance usability? Why and what circumstances surround their absence? Design/methodology/approach – The authors use a cross-sectional, case-based field study comparing four engagements in a major audit firm. Findings – This paper concludes that the characteristics of the audit team largely determine the levels of technology utilization. Furthermore, the integration of technology support teams and auditors may improve usability, and, consequently, increase technology adoption. Research limitations/implications – The paper includes information about four audit engagements. Given that audit firms have different cultures, practices and employee competencies, and hence emphasize the use of technology to varying degrees, it would be desirable to expand this study to reflect these variations. Practical implications – The paper presents a discussion of the reasons why auditors do not fully use technology and provide tools to increase its usability. Originality/value – The paper benefits from a unique opportunity of interviewing audit teams of a large firm, as well as through reviewing their work papers.
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Neves, Tácito TAT, Samuel G. Fadel, Gladys M. Hilasaca, Francisco M. Fatore, and Fernando V. Paulovich. "UPDis: A user-assisted projection technique for distance information." Information Visualization 17, no. 4 (April 12, 2017): 269–81. http://dx.doi.org/10.1177/1473871617700683.
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Multidimensional projection techniques have become essential analytical tools. Typically, they map data from a high-dimensional space into a low-dimensional visual space, preserving distance or neighborhood structures on the produced layout. Despite the advances, with faster and highly precise techniques, existing methods still carry deficiencies that impair their use as exploratory tools. An example is the mismatching that can occur between what the user considers similar/dissimilar and what is conveyed by the visual representation. Recently, a class of projection techniques aims at addressing this limitation, allowing users to control the projection process by changing the distance relationships using small data samples. Among such methods, Local Affine Multidimensional Projection has proved to be the state-of-the-art regarding the effectiveness of user intervention. Although Local Affine Multidimensional Projection has attained a relative success, it is limited to certain application domains. Since it relies on feature vector representations with data instances described by vectors embedded into a Euclidean space, scenarios that offer only distance information or a distance function cannot be handled. In this article, we present a novel multidimensional projection technique, called User-assisted Projection Technique for Distance Information, which takes advantage of the solid mathematical framework provided by Local Affine Multidimensional Projection, adapting it to scenarios where only distance information or a distance function is available. The results show that User-assisted Projection Technique for Distance Information is as fast, accurate, robust, and flexible as the existing state-of-the-art techniques, enabling the application of the refined user control provided by Local Affine Multidimensional Projection on domains not previously covered. Its versatility is illustrated in an application that involves the organization of book collections that employs an external source of information for the recommendation of new readings.
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Kupec, Václav, Přemysl Písař, Michal Lukáč, and Gabriela Pajtinková Bartáková. "Conceptual Comparison of Internal Audit and Internal Control in the Marketing Environment." Sustainability 13, no. 12 (June 12, 2021): 6691. http://dx.doi.org/10.3390/su13126691.
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There is a conceptual problem in the adequate application of internal audit and internal control in the real business of the marketing environment. Although both of these managerial tools are theoretically defined, they are practically interchangeable in business. This limits their application. It is therefore necessary to focus on both concepts and make the theory and practice more precise or remove any overlaps. The aim of this paper is therefore a theoretical and practical comparison of internal audit and internal control concepts in the marketing environment. To fulfil this purpose and verify the hypotheses, this paper uses computer assisted self interviewing. The research was conducted in Q1 2021 with a sample of 3052 small and medium enterprises from the international environment of the EU 27. The research conclusions show a strong correlation of the theoretical perception of the terms of internal audit and internal control. At the same time, they show a weak correlation with the audit and control tools used in practice. They also define audit as planned independent assurance (soft consultation) and control as operational managerial assurance (hard comparison). This defines and clarifies scientific theories for managerial practice, thus enhancing and increasing the efficiency of internal audits and internal control in the business environment.
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Walker, Benjamin J., Shiva Phuyal, Kenta Ishimoto, Chih-Kuan Tung, and Eamonn A. Gaffney. "Computer-assisted beat-pattern analysis and the flagellar waveforms of bovine spermatozoa." Royal Society Open Science 7, no. 6 (June 2020): 200769. http://dx.doi.org/10.1098/rsos.200769.
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Obstructed by hurdles in information extraction, handling and processing, computer-assisted sperm analysis systems have typically not considered in detail the complex flagellar waveforms of spermatozoa, despite their defining role in cell motility. Recent developments in imaging techniques and data processing have produced significantly improved methods of waveform digitization. Here, we use these improvements to demonstrate that near-complete flagellar capture is realizable on the scale of hundreds of cells, and, further, that meaningful statistical comparisons of flagellar waveforms may be readily performed with widely available tools. Representing the advent of high-fidelity computer-assisted beat-pattern analysis, we show how such a statistical approach can distinguish between samples using complex flagellar beating patterns rather than crude summary statistics. Dimensionality-reduction techniques applied to entire samples also reveal qualitatively distinct components of the beat, and a novel data-driven methodology for the generation of representative synthetic waveform data is proposed.
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DARIE, Casiana Maria. "ERP Integrated Instruments – Opportunities and Challenges for Audit." Audit Financiar 19, no. 163 (July 29, 2021): 574–86. http://dx.doi.org/10.20869/auditf/2021/163/020.
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The digital era affects all the fundamental areas known so far. In meeting the high levels of competition and industry pressures, the organizations used IT systems to help them achieve market advantages by saving resources, developing domestically and adapting to the challenges posed by the external environment. This paper includes in the first part a description of the role of systems such as ERP, Business Intelligence, "Analytics", "Big Data" and Computer Assisted Audit Techniques – CAAT's in the activity of auditors but also in collecting and processing a large volume of data by those in charge with the financial accounting field. In the second part, with the help of the questionnaire, data on the use of these systems by Romanian auditors were collected and analysed.
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Söderström, Tor, Jan Åström, Greg Anderson, and Ron Bowles. "A framework for the design of computer-assisted simulation training for complex police situations." Campus-Wide Information Systems 31, no. 4 (July 29, 2014): 242–53. http://dx.doi.org/10.1108/cwis-10-2013-0060.
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Purpose – The purpose of this paper is to report progress concerning the design of a computer-assisted simulation training (CAST) platform for developing decision-making skills in police students. The overarching aim is to outline a theoretical framework for the design of CAST to facilitate police students’ development of search techniques in complex interactions within the built environment, learning to apply and perform the five “quick peek” techniques for information gathering, and subsequent risk evaluation. Design/methodology/approach – The paper draws on Luckin's ecology of resources model of learner context informed with perspectives on reflective thinking from John Dewey and Donald Schön. The paper discusses design issues within the ecology of resources model applied on CAST for complex police situations. Findings – It is suggested that Luckin's framework with its focus on the interaction between different elements and filters in the learner's context together with Schön's perspective on reflection challenge educational designers to look beyond the immediate development of specific tools (such as the CAST in this project) and examine how these tools will be effectively embedded in the overall learning experience. Originality/value – This paper has presented two theoretical perspectives, Luckin's ecology of resources model and Schön's perspective on reflective practice as foundations for the educational design of CAST. Applying Luckin's framework as informed by Schön helps focus attention on issues that are important in the design process in order to facilitate educational transfer.
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Park, B. J., Seok Cheol Kim, D. H. Lee, Hyun Joo Son, K. C. Nam, K. Takatori, M. Aihara, and Jong Chul Park. "Computer-Assisted Image Processing Techniques for Quantitative Analysis of Cell Migrations on Collagen-Coated Glass." Key Engineering Materials 288-289 (June 2005): 503–6. http://dx.doi.org/10.4028/www.scientific.net/kem.288-289.503.
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In this study, a computer-assisted cell tracking system including an automatic image processing program for rapid and precise analysis of cell migration in various conditions was self-designed and L-929 cell migration on the glass coated with type I collagen was examined using this cell tracking system. Furthermore, computer-based image processing software, with the capture program to choose the capture interval and period, and analysis techniques were developed for quantitative analysis of the cell migration on extracellular matrices. The results showed that the migration speed of L-929 cells on the collagen-coated glass was significantly (p < 0.05) increased compared to the non-coated control. On the morphological observations, it was showed that the cells on the collagen-coated glass looked much healthier than those on the control. These results suggested that this cell tracking system would provide tools for the analysis of cell migration in various in vitro conditions and might be effective enough to evaluate various biological events including embryonic development as well as physiological and pathological tissue reorganization.
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Antcliff, Mary, Ryan Doren, Lauren Harris, and David C. Hayes. "A Case to Provide Students Practice in Basic and Advanced Functions of IDEA Software." AIS Educator Journal 7, no. 1 (January 1, 2012): 69–73. http://dx.doi.org/10.3194/1935-8156-7.1.69.
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ABSTRACT As audits and financial information become increasingly complex, computer assisted audit techniques (CAATs) can be used to make audits more effective and efficient. Accounting students embarking on their auditing careers may use CAATs software. Having experience with CAATs and specifically Interactive Data Extraction and Analysis (IDEA) software will help set students apart from their peers. The purpose of this article is to provide a case to help students develop a working knowledge of CAATs software.
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Negrin Sosa, Ernesto, Laureano López García, Karina Rodríguez Cabrera, and Daysel Martínez Guerra. "Propuesta de un programa de auditoría a los sistemas de información." ECA Sinergia 8, no. 2 (December 18, 2017): 131. http://dx.doi.org/10.33936/eca_sinergia.v8i2.1014.
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Los cambios que ocurren actualmente a nivel mundial, tales como los avances económicos, tecnológicos y las crecientes exigencias de los servicios que prestarán las organizaciones que ejercen la auditoría hacen que se necesiten cada vez más herramientas de apoyo específicas para evaluar los sistemas de información en general. En este contexto se plantea como objetivo general de esta investigación proponer un programa de auditoría a los sistemas de información adecuado a las características del sistema empresarial cubano que permita el desarrollo efectivo de acciones de control de este tipo, ya que existen limitadas experiencias en este ámbito y generalmente con poco nivel de integración. Para su elaboración se utilizaron diferentes técnicas y herramientas tales como el diagrama causa-efecto, técnicas de auditoría y método de expertos, este último por la imperiosa necesidad de considerar la experiencia acumulada de auditores e informáticos.
Palabras clave: auditoría, programas, sistemas de información.
ABSTRACT
The current global changes, such as economic and technological developments and the increasing requirements of the services provided by the organizations that perform the audit, mean that more and more specific support tools are needed to evaluate the information systems in general. In this context, it is proposed as a general objective of this research to propose an audit program to the information systems appropriate to the characteristics of the Cuban business system that allows the effective development of control actions of this type, since there are limited experiences in this area and generally with little level of integration. Different techniques and tools, such as the cause-effect diagram, audit techniques and expert method, were used to elaborate the latter due to the imperative need to consider the accumulated experience of auditors and computer scientists.
Key words: audit, programs, information systems.
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Raffaeli, Roberto, Maura Mengoni, and Michele Germani. "Improving the link between computer-assisted design and configuration tools for the design of mechanical products." Artificial Intelligence for Engineering Design, Analysis and Manufacturing 27, no. 1 (January 15, 2013): 51–64. http://dx.doi.org/10.1017/s0890060412000388.
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AbstractThe competitive market forces companies to offer tailored products to meet specific customer needs. To avoid wasting time, design efforts generally address the configuration of existing solutions, without producing substantial design modifications. Configuration tools are used to achieve customized products starting from a common platform. Many approaches have been successfully proposed in literature to configure products. However, in the mechanical field they need further investigation in order to be efficiently linked to computer-aided design technologies. Research is focused on tools and methods to automatically produce geometrical models and improve the flexibility of the continuous product updating process. In this context, this paper aims to combine product configuration approaches with design automation techniques in order to support design activities of products to fulfill specific requirements. The approach is based on entities called configurable virtual prototypes. Three different domains are managed and connected via configurable virtual prototypes: product specifications, geometrical data, and product knowledge. In particular, geometry recognition rules are used to identify the parameterization of parts and the assembly mating constraints. The approach is exemplified through an industrial case study where a tool has been developed on the basis of the described method. Advantages of the system are shown in terms of achieved product configuration efficiency.
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Olaoye, Clement Olatunji, Stephen Ayodeji Ogunleye, and Festus Taiwo Solanke. "Tax audit and tax productivity in Lagos state, Nigeria." Asian Journal of Accounting Research 3, no. 2 (October 8, 2018): 202–10. http://dx.doi.org/10.1108/ajar-08-2018-0028.
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Purpose The purpose of this paper is to examine the impact of the tax audit on tax productivity in Lagos state, Nigeria. Specifically, the study analyzed trends of tax audit and tax productivity, and the impact of Desk audit, Field audit and Back-duty audit on tax productivity in Lagos state. Design/methodology/approach The study made use of both primary and secondary data. Primary data used in the study were collected with the use of questionnaires administered to 350 randomly selected staffs of Lagos state Internal Revenue Services, while secondary data used in the study were sourced from Federal Inland Revenue Service and Lagos Internal Revenue Service audit division in Lagos state over the period spanning from 2000 to 2015. Data collated in the study were analyzed descriptively using inferential methods such as unit root test, and estimation techniques such as Fully Modified Least Square (FMOLS) co-integration regression and Logit regression analysis. Findings The study revealed that Field tax audit, desk tax audit and Back duty tax audit exert a significant positive impact on tax productivity with reported estimate of 0.530454 (p=0.0044<0.05) for FIDAUD, 0.774450 (p=0.0085< 0.05) for DEKAUD, 1.244317 (p=0.0001<0.05) for BAKAUD. Research limitations/implications Relevant tax authority (RTA), tax auditors and FIRS staff members should have full knowledge of modern audit tools like Computer Aided Audit Tools (CAATs) to enhance performance and maximum tax revenue generation. Practical implications The study concluded that tax audit enhances the level of productivity of tax administration in Lagos state and that any form of tax audit has the tendency of influencing revenue accruing to the government from taxation positively. Hence, tax audit should be carried out on a routine basis to ensure that actual revenue collected is what the RTA remits to the government. Tax audit department should be given autonomy to carry out their responsibilities effectively. Social implications Tax audit should be carried out on a routine basis to ensure that actual revenue collected is what the RTA remits to the government. Tax audit department should be given autonomy to carry out their responsibilities effectively. Originality/value This tax audit and tax productivity in Lagos state, Nigeria, fulfills an identified need to study how brand-supportive behavior can be enabled.
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REN, HONGLIANG, and MAX Q. H. MENG. "INVESTIGATION OF NAVIGATION AND ROBOTIC SYSTEM FOR COMPUTER ASSISTED ORTHOPEDIC SURGERY: STATE-OF-ART AND PRELIMINARY RESULTS." International Journal of Information Acquisition 06, no. 03 (September 2009): 171–79. http://dx.doi.org/10.1142/s0219878909001904.
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In order to help surgeons improve tool insertion accuracy in pelvic-acetabular surgery, it is very important to take advantage of the emerging navigation, guidance and robotics technologies. The computer integrated surgical system is promising for pelvic-acetabular surgery. In most of the procedures of pelvic-acetabular surgery, such as drilling or milling operations, there are many delicate operations involving inserting the tools accurately and precisely in a confined workspace. This article mainly investigates the most important two subsystems: navigation and robotic system, which perform sensing and actuating tasks, respectively. For navigation subsystem, a remark is made between the state-of-art optical tracking systems (OTS). A hybrid tracking method is proposed to integrate optical tracking and inertial sensing techniques, and some preliminary results are given through the proof-of-concepts experiments. For robotics subsystem, we survey the existing studies on the orthopedic compliant robot arms, together with our proposals for the pelvic surgery. We investigate some of the industrial robotics arms with good repeatability and dexterity while positioning the surgical tools.
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Yanti, Lia Dama, and Yunia Oktari. "Konversi Faktor Penerimaan Audit Teknologi oleh Kantor Akuntan Publik di Indonesia Menggunakan Kerangka Kerja I-TOE." eCo-Buss 1, no. 1 (October 9, 2018): 1–6. http://dx.doi.org/10.32877/eb.v1i1.10.
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Banyak bisnis sekarang beralih ke e-bisnis dan menerapkan sistem informasi akuntansi terkomputerisasi. Fenomena ini telah berdampak pada profesi audit TI, audit laporan keuangan dan penelusuran dokumen sumber elektronik. Computer Assited Auditing Techniques and Tools (CAATTs) adalah teknologi audit yang memungkinkan audit TI dilakukan secara efisien, efektif, dan mengurangi waktu audit. Namun, sedikit yang diketahui tentang adopsi CAATTs oleh kantor akuntan publik. Makalah ini menyajikan paradigma baru Individual-Technology Organization Environment (I-TOE) untuk menyelidiki penerimaan CAATTs di kantor akuntan publik. Ada celah yang ada di literatur sebelumnya yang diterima dari hanya auditor individu. Pandangan dan tidak membahas masalah baik dari perspektif organisasi maupun individu. Akibatnya, makalah ini memberikan kontribusi untuk memperluas literatur dengan memberikan pemahaman yang lebih baik tentang hubungan antara organisasi dan faktor individu dalam meramalkan adopsi dan investasi. Kombinasi Teori Mempersatukan Penerimaan dan Penggunaan Teknologi (UTAUT= Unified Theory of Acceptance and Use of Technology), dan kerangka Organisasi-Lingkungan Teknologi (TOE=Technology Organization Environment) digunakan sebagai teori yang mendasarinya. Selain ini, tulisan ini sesuai dengan variabel-variabel baru dari risiko teknologi, kecocokan tugas teknologi, kesiapan organisasi dan komitmen manajemen puncak. Kerangka I-TOE berkontribusi pada kantor akuntan publik profesional yang perlu mengukur penerimaan untuk kemajuan profesi audit. Studi eksperimental di masa depan dapat dilakukan untuk memberikan bukti dan secara empiris memvalidasi kerangka I-TOE pada area lainnya.
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Precharattana, Monamorn. "Development of Computer-Assisted Instruction Lesson on Immune System Organs and Immune System Diseases." Applied Mechanics and Materials 879 (March 2018): 276–83. http://dx.doi.org/10.4028/www.scientific.net/amm.879.276.
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Recent advances in computer technology have led to the creation and development of computer-assisted instruction (CAI), which are rapidly assuming a prominent role in many fields of education. The development process includes analyzing lesson and users, designing computing lesson and assessment techniques, constructing computing lesson and assessment tools, and evaluating the lesson through users feedback. In this work, we aim to (i) Develop computer-assisted instruction of immune system organs and immune system diseases, and (ii) Examine efficiency of the developed CAI. A total of 142 secondary school students was involved in the study. Pretest-Posttest and Satisfaction questionnaire for the students towards the CAI were used as research instruments. The quantitative data was analyzed by t-test, and the qualitative data was analyzed by content analysis. The paired-sample t-test indicated a significant enhancement of students’ understanding after the using of developed instruction at .05 significant level. Moreover, the students were very satisfied with the developed CAI.
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Brockett, Adrian A., Ian A. Clark, and Owen B. Taylor. "Development of a human-computer interface." ReCALL 4, no. 7 (November 1992): 17–27. http://dx.doi.org/10.1017/s0958344000005267.
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In this paper we describe the development of a teaching aid for the intensive study of Arabic text samples. To do this, we consider it more useful to adopt the standpoint of the Human-Computer Interface (HCI) engineer, rather than the educational theorist.Most of the HCI problems we have encountered spring from unique features of the task domain (which is what HCI practitioners call the restricted world in which the computer-assisted worker lives and moves). All real-world applications have unique features. Not infrequently these loom large enough to dominate the design effort. By discussing what are admittedly unique features of the present project, we shall nevertheless cast light upon the general requirement for appropriate HCI tools and techniques in present-day teaching media. We also aim to share our experience of using HyperCard, running on the Apple Macintosh computer, as a course-authoring system.
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Underwood, R., L. Muffley, H. Predd, M. Piepkorn, and J. Olerud. "Scripted Image Enhancement / Analysis Using Adobe® Photoshop® With Ip Tools® Plug-Ins." Microscopy and Microanalysis 5, S2 (August 1999): 1238–39. http://dx.doi.org/10.1017/s1431927600019516.
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The Derm Imaging Center uses various light and electron microscopic techniques to determine meaningful morphologic differences in skin samples received from multiple investigators. Qualitative comparisons required laborious hand measurements, which, in time gave way to computer assisted image capture, enhancement and analysis. The ability to attach a numerical value to a morphologic observation has made quantification an expected component of the experimental results. Laboratory personnel are now spending more time in front of computers than microscopes. This fact prompted a reevaluation of our current methods resulting in a faster, user-friendly computer assisted imaging system.One software program that has become ubiquitous within the field of scientific imaging is Adobe® Photoshop®. Although a multitude of different image capture and analysis software programs are in use, a version of Photoshop® can invariably be found residing in most laboratories involved in imaging. A disadvantage of many image analysis software programs is the lack of image enhancement capability that we have grown to know and love within the Photoshop® environment.
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Brown, William C., and Byron Pike. "Excel Competency for the Professional Accountant: Advanced Applications, Controls, and Audit Add-ins." AIS Educator Journal 5, no. 1 (January 1, 2010): 25–45. http://dx.doi.org/10.3194/1935-8156-5.1.25.
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Personal experience indicates that many accounting students do not understand Excel sufficiently well to master spreadsheet controls required for Sarbanes-Oxley (SOX) compliance or International Financial Reporting Standards (IFRS) adoption. Students are typically exposed to Excel at various levels of intensity in high school and college, but the exposure is inadequate in the breadth and depth necessary for compliance within the regulatory requirements and professional accounting standards. Some authors are forecasting extensive use of spreadsheets or manual processes to reconcile dual reporting of traditional U.S. Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS) (Difazio and Gannon 2010; Steele 2010). Moreover, error rates of over 90% have been documented in accounting applications using Excel before SOX compliance (Panko 2008). Given this environment, we argue that an Accounting Information Systems (AIS) curriculum can be enhanced by first teaching the functional competency in Excel to students and then integrating such Excel knowledge within the typical AIS coursework that includes The Committee of Sponsoring Organizations (COSO) standards, SOX, Control Objectives for Information and related Technology (COBiT), computer assisted audit tools (CAATs), and eXtensible Markup Language (XML). Our adoption of this approach resulted in increased student competency, better teaching evaluations, and more desirable accounting graduates.
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Masjono, Ali, and Agus Purwaji. "PENGGUNAAN PROFILE, STATISTIC, DAN STRATIFY D ALAM MENGAUDIT ACCOUNT RECEIVABLE (STUDI KASUS)." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 6, no. 1 (May 6, 2019): 35. http://dx.doi.org/10.25105/jipak.v6i1.4480.
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<p class="Style1">Computer Assisted Audit Techniques (CAATs) refers to the software ACL (Audit Command Language Version 9), is useful to calculate profile, statistics, and stratibi automatically. It uses to know the whether the occurrence of anomalies in an Account Receivable (AR) balances information. The field amount were used where the final balances ofAR are stored. This research has discussed the 161 records from 772 records have negative balances or 27.72% of total AR Balances. The research has examined the company policy against negative balances. Does a negative balance can be converted into goods or collateral accounts. If a positive balance equal to a negative balance, the AR balance will be zero.<em> This leads to miss interpretation of the AR and affect the credibility of sales information, which the Information is as no sale occurred when credit sales did occurred.</em></p><p class="Style1"><em><br /></em></p>
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Koç, İlker, and Huseyin Çakır. "Collection and protection of digital evidences in audit processesDenetim süreçlerinde dijital delillerin elde edilmesi ve korunması." International Journal of Human Sciences 12, no. 2 (November 12, 2015): 1092. http://dx.doi.org/10.14687/ijhs.v12i2.3333.
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<p>Wide usage of information technologies in banking, finance, health and other commercial sectors requires performing of audit of these sectors through information systems. Collecting and protecting electronic evidence is critically important for both judicial process and results of audit activities. Gathering electronic evidences from an information system is a subject for computer forensics and requires special expertise and equipment. Conversely, in Turkey, most of the institutions responsible for supervision of financial and other relevant sectors have not enough knowledge and experience about forensic audit. Due to the absence of technical knowledge and tools, there would be deficiencies in collecting electronic evidence in accurate manner. In order to prevent these deficiencies, some alternative solutions are offered in this study. These solutions are adapting the computer forensic techniques to audit processes, providing appropriate training to auditors, establishing a legal environment, sharing of information system audit resource and outsourcing of forensic audit activities.</p><p> </p><p><strong>Özet</strong></p><p>Bankacılık, finans, sağlık ve diğer ticari sektörlerde bilgi teknolojilerinin kullanımının artması, denetim faaliyetlerinin de bilgi sistemleri üzerinden gerçekleştirilmesi gereksinimini doğurmaktadır. Elektronik ortamlardan dijital delil elde edilmesi ve korunması hem denetim faaliyetinin sonuçları hem de adli süreç açısından önem taşımaktadır. Dijital delillerin elde edilmesi ve korunması adli bilişim faaliyeti kapsamına girmektedir. Adli bilişim faaliyeti uzmanlık ve özel donanımların kullanımını gerektirmektedir. Ancak, Türkiye’de dış denetimle görevli kurumların faaliyetlerinde, adli bilişim yöntemlerine ilişkin yeterli teknik bilgi ve donanım bulunmamaktadır. Bu durum nedeniyle kamu denetim faaliyetlerinde dijital ortamlardan delil elde edilmesi ve korunmasında çeşitli eksiklikler söz konusudur. Bahse konu eksiklikler, denetim sonuçlarının adli sürece taşınması durumunda, çeşitli problemlere yol açabilecek niteliktedir. Bu çalışmada, adli bilişim teknik ve donanımlarına ilişkin eksikliklerin neden olabileceği olası problemlerin önlenebilmesi için çeşitli çözüm önerileri sunulmaktadır. Çözüm önerileri, adli bilişim sürecinin denetim faaliyetlerine uyarlanması, denetçilere eğitim verilmesi, uygun bir yasal altyapı oluşturulması, bilgi sistemi denetim uzman ve araçlarının ortak kullanımı ve dış kaynak sağlanmasıdır.</p>
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Oberlander, Jon. "Grice for graphics." Information Design Journal 8, no. 2 (January 1, 1995): 163–79. http://dx.doi.org/10.1075/idj.8.2.05obe.
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Intriguing phenomena occur when experts use computer-assisted design tools in electronics. It can be seen that tools must support information access, 'escape from formalism', 'secondary notation', and differences between individual users. This paper explores a new account for the data, relying on the idea of graphical implicature, generalised from Grice's conversational implicature. All communicative artefacts carry implicatures, significance beyond their literal meaning. The important thing is to control them systematically, so that a graphic avoids unwanted implicatures, and carries the desired ones. Whether or not the current account is useful has broader significance. If it is useful, it may prove possible to predict and explain the properties of complex graphical representations, by borrowing formal techniques from natural language pragmatics.
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Hsu, Hsiu-Hui, Chih-Fu Wu, Wei-Jen Cho, and Shih-Bin Wang. "Applying Computer Graphic Design Software in a Computer-Assisted Instruction Teaching Model of Makeup Design." Symmetry 13, no. 4 (April 12, 2021): 654. http://dx.doi.org/10.3390/sym13040654.
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Methods for teaching contemporary makeup design involve drawing on paper, which requires considerable time and is difficult to edit. To change the makeup color, one must redraw their entire makeup design again, which is both inefficient and not environmentally friendly. Furthermore, design drawings are difficult to preserve. However, computer graphic design has not been used in the teaching of makeup design drawing; instead, learners rely on knowledge from professors and the experience they accumulate through practicing drawing on paper. Computer graphic design software allows users to experiment with various color designs, lines, and shading options before finalizing their makeup design. Thus, this study sought to employ such technology to improve upon conventional hand drawing practice techniques. The experiment was divided into a preliminary experiment and main experiment, where a two-stage questionnaire was conducted. In the preliminary experiment, the researchers compared the time required to complete the hand-drawn and computer-drawn makeup designs. The results revealed that the hand-drawn designs required almost double time than computer-drawn designs to complete. Additionally, time-lapse photography was taken during the computer drawing process; the photos were used to explain—to participants in a digital drawing group in the main experiment—the digital drawing makeup design procedures and the required operation time. The first stage of the main experiment comprised a brush selection experiment. The participants, 39 students from a cosmetology department, completed a Likert-scale questionnaire. They also performed item analysis to discuss and select drawing tools from a graphic design software, which met the requirements for makeup design pertaining to the eyebrow, eyeshadow, eyeliner, blush, nose contour, and lips. The software allowed the students to experiment with different colors in their design and immediately displays the results. In the second stage, an experiment on optimizing brush arrangements was performed by 10 experts, all of whom were teachers from the department of cosmetology, had at least 5 years of teaching experience, and had obtained a Level B (advanced level) Beauty Technician Certificate. Data from a Likert-scale questionnaire were analyzed and narrative analysis was conducted to determine the rating and evaluation priorities for standards pertaining to the eyebrows, eyeshadow, eyeliners, blush, nose contour, and lips. The requirement for design symmetry was achieved by using the mirror function of the software. This function was useful: it enabled students to complete their makeup design in approximately half the time. This study transformed the conventional learning method through interdisciplinary integration, established novel and innovative teaching models, and provides crucial insights into future research on improving teaching practice.
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Richter, Linda, and Patrick B. Johnson. "Current Methods of Assessing Substance Use: A Review of Strengths, Problems, and Developments." Journal of Drug Issues 31, no. 4 (October 2001): 809–32. http://dx.doi.org/10.1177/002204260103100401.
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This article discusses various means of assessing and measuring substance use behaviors and describes the relative advantages and disadvantages of each of the measurement tools. Self-report instruments are the most convenient and widely used forms of substance use assessment. Self-report measures can be obtained through various modes of administration, including self-administration via paper-and-pencil questionnaires, computer assisted self-interviews or interactive voice recording, and through personal (interviewer-administered) interviews. The advantages and disadvantages of each of these modes of administration are discussed. Alternative assessment techniques, such as biological measurements, are also frequently used to measure substance use or to validate self-report measures of substance use. This article reviews the various available methods for validating self-report measures, highlighting self-report and biological testing techniques currently in use. It concludes by suggesting future avenues of research for improving upon current substance use measurement techniques.
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Lazăr, Daniela Cornelia, Mihaela Flavia Avram, Alexandra Corina Faur, Ioan Romoşan, and Adrian Goldiş. "The role of computer-assisted systems for upper-endoscopy quality monitoring and assessment of gastric lesions." Gastroenterology Report 9, no. 3 (March 12, 2021): 185–204. http://dx.doi.org/10.1093/gastro/goab008.
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Abstract This article analyses the literature regarding the value of computer-assisted systems in esogastroduodenoscopy-quality monitoring and the assessment of gastric lesions. Current data show promising results in upper-endoscopy quality control and a satisfactory detection accuracy of gastric premalignant and malignant lesions, similar or even exceeding that of experienced endoscopists. Moreover, artificial systems enable the decision for the best treatment strategies in gastric-cancer patient care, namely endoscopic vs surgical resection according to tumor depth. In so doing, unnecessary surgical interventions would be avoided whilst providing a better quality of life and prognosis for these patients. All these performance data have been revealed by numerous studies using different artificial intelligence (AI) algorithms in addition to white-light endoscopy or novel endoscopic techniques that are available in expert endoscopy centers. It is expected that ongoing clinical trials involving AI and the embedding of computer-assisted diagnosis systems into endoscopic devices will enable real-life implementation of AI endoscopic systems in the near future and at the same time will help to overcome the current limits of the computer-assisted systems leading to an improvement in performance. These benefits should lead to better diagnostic and treatment strategies for gastric-cancer patients. Furthermore, the incorporation of AI algorithms in endoscopic tools along with the development of large electronic databases containing endoscopic images might help in upper-endoscopy assistance and could be used for telemedicine purposes and second opinion for difficult cases.
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Fuchs, Philippe, Fawzi Nashashibi, and Didier Maman. "Assistance for Telepresence by Stereovision-Based Augmented Reality and Interactivity in 3D Space." Presence: Teleoperators and Virtual Environments 11, no. 5 (October 2002): 525–35. http://dx.doi.org/10.1162/105474602320935856.
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In this paper, we describe some use of mixed reality as a new assistance for performing teleoperation tasks in remote scenes. We will start by a brief classification of augmented reality. This paper then describes the principle of our mixed reality system in teleoperation. It tackles the problem of scene registration using a man–machine cooperative and multisensory vision system. The system provides the operator with powerful sensorial feedback as well as appropriate tools to build (and update automatically) the geometric model of the perceived scene. We describe a new interactive approach combining image analysis and mixed reality techniques for assisted 3D geometric and semantic modeling. At the end of this paper, we describe applications in nuclear plants with results in 3D positioning.
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Muromtsev, Viktor Vladimirovich, Valeriy Mikhailovich Nikitin, Olga Alekseevna Efremova, and Lyudmila Aleksandrovna Kamyshnikova. "Approach to Improving the Automated System Computer Analysis of the Electrocardiogram." Medical Technologies. Assessment and Choice (Медицинские технологии. Оценка и выбор), no. 2 (36) (July 29, 2019): 42–48. http://dx.doi.org/10.31556/2219-0678.2019.36.2.042-048.
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Purpose is to develop and test an approach to the improvement of automated electrocardiogram (ECG) computer analysis systems, which increases physician productivity. Materials and methods. The existing prototype of the ECG computer analysis system developed by the authors is used as materials. Dynamic time warping (DTW) method, as well as structural and object-oriented software development techniques were used. Results and discussion. The main idea of improving automated computer-assisted ECG analysis systems is to provide the doctor with convenient software tools that allow you to: set various templates for QRS complexes; select templates and automatically find QRS complexes in ECG that are most similar to the selected template. The main result of the work is an algorithm that allows to quantify the degree of similarity of a QRS complex isolated from an ECG and a given pattern. The algorithm is based on the DTW method. The proposed improvement was tested when modifying the existing ECG computer analysis system. As a result of the modification, convenient interactive tools were added to the system, which allow the doctor to navigate the QRS complexes while viewing the ECG, taking into account their degree of similarity to the selected template. This gave the doctor the opportunity to quickly assess the patient’s condition and make a conclusion. Conclusion. The proposed approach allows you to modify the automated computer-aided analysis of the ECG in order to increase the productivity of the doctor.
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Dekker, Niels, Tobias Kuhn, and Marieke van Erp. "Evaluating named entity recognition tools for extracting social networks from novels." PeerJ Computer Science 5 (April 18, 2019): e189. http://dx.doi.org/10.7717/peerj-cs.189.
Full textAbstract:
The analysis of literary works has experienced a surge in computer-assisted processing. To obtain insights into the community structures and social interactions portrayed in novels, the creation of social networks from novels has gained popularity. Many methods rely on identifying named entities and relations for the construction of these networks, but many of these tools are not specifically created for the literary domain. Furthermore, many of the studies on information extraction from literature typically focus on 19th and early 20th century source material. Because of this, it is unclear if these techniques are as suitable to modern-day literature as they are to those older novels. We present a study in which we evaluate natural language processing tools for the automatic extraction of social networks from novels as well as their network structure. We find that there are no significant differences between old and modern novels but that both are subject to a large amount of variance. Furthermore, we identify several issues that complicate named entity recognition in our set of novels and we present methods to remedy these. We see this work as a step in creating more culturally-aware AI systems.