A Synthesis of Non-Fraud Forensic Accounting Research

2020 ◽  
Author(s):  
James A. DiGabriele ◽  
Lester E Heitger ◽  
Richard A. Riley
Keyword(s):  
Communication Skills ◽  
Emerging Technologies ◽  
Expert Witness ◽  
Future Research ◽  
Critical Examination ◽  
Forensic Economics ◽  
Reasonable Degree ◽  
Forensic Accounting ◽  
Scientific Certainty ◽  
Research Findings

We synthesize literature and courtroom opinions related to non-fraud forensic accounting topics to better understand the nature and extent of relevant works, and to highlight areas where there is a need for future research. We approach this by summarizing literature from accounting, forensic economics, valuation, and legal sources; where appropriate, we supplement with courtroom opinions. We concentrate on non-fraud forensic accounting issues relevant to academics and practitioners in several areas, including the forensic accountant as the expert witness, valuation, individual damages (sometimes referred to as forensic economics), and commercial damages: lost profits. We discuss prior research findings and court opinions related to qualifications, work product, and communication skills of forensic accountants required to complete the work to a reasonable degree of scientific certainty. We close with a discussion of emerging technologies and the need for critical examination of how such technologies are likely to impact forensic accounting.

scholarly journals Combating economic and financial crimes in nigeria: the role of the forensic accountant

2020 ◽  
Vol 10 (4) ◽  
pp. 12-28
Author(s):  
Felix Ogbeiyulu Umanhonlen ◽  
Otakefe J.P ◽  
Killian Osikhenaogiedu
Keyword(s):  
Internal Control ◽  
Expert Witness ◽  
Future Research ◽  
Financial Crime ◽  
Public And Private ◽  
Forensic Accounting ◽  
Financial Crimes ◽  
Routine Basis ◽  
Expert’S Opinion

Economic and financial crime has been a clog in the wheel of progressand a majorproblem be devil economic prosperity and growth modelsof most nations of the world. Due to this government in some quarters have had the reason to set upinstitutions to unravel as well asdispels themenace. Despite this,fewer than much success mayhave been achieved by the respective anti-corruption agencies as a result of not identifying with therole of forensic accounting science in planning, investigating and representing expert witness/testimony on be fore law suit. This paper attempts toappraisethe role of forensic accountant in combating economic and financial crimes in Nigeria. The paper explored relevance components of economic and financial crimes and extensively discussed concepts of crime and criminality, corruption, white collar and cybercrimes. Specifically, the study reviews the historical antidotes of forensic accounting, emphasizes on the role of forensic accounting science in litigation and forensic accountantensuring economic and financial crime immersed. Moreso, the study identifies basis for future research, some potential crimes factors and forensic accounting science expert’s opinion in crime scene as well as reviewed prior studies and gap envisaged. Essentially, the study reviewed theoretical issues using qualitative approach thereby involving a survey of literature to decipher relevant issues. It there fore sought that forensic accounting serves the basis for investigation, expert witness testimonyand opinion of expert in lawsuit so as to unravel crimes, and reach resolution for recovering. However, concludes that there is need to involve and embrace accounting expert science in all facets of crime investigation in order to accelerate detections and ameliorate incidences of failed attempt on crime recovery related to economic and financial crimes. Therefore, propose that public and private sectors should engage, recruit and employservices of and/or stationed forensic accountant to review,strengthen, reappraises records and internal control on routine basis. Also to check incidences of crime perception as well as anti-corruption agencies saddled with the responsibilities of fighting economic and financial crimes to employ and adopt engagement of forensic accountant on regular basis among others for all-inclusiveness works of planning, investigating, detecting,and recovering.

scholarly journals A comprehensive review of the influences of nanoparticles as a fuel additive in an internal combustion engine (ICE)

2020 ◽  
Vol 9 (1) ◽  
pp. 1326-1349
Author(s):  
Siti Nurul Akmal Yusof ◽  
Nor Azwadi Che Sidik ◽  
Yutaka Asako ◽  
Wan Mohd. Arif Aziz Japar ◽  
Saiful Bahri Mohamed ◽  
...  
Keyword(s):  
Combustion Engine ◽  
Wide Spectrum ◽  
High Energy ◽  
Combustion Efficiency ◽  
Fuel Properties ◽  
Future Research ◽  
Biodiesel Fuel ◽  
Fuel Additive ◽  
Engine Combustion ◽  
Research Findings

Abstract Nanofluid is a colloidal mixture consisting of nano-sized particles dispersed in a liquid medium. It improves heat transfer properties and promotes high energy efficiency in a wide spectrum of engineering applications. In recent years, particularly in the automotive industry, the addition of nanofluid in diesel/biodiesel as an additive for ICE has become an attractive approach to promote enhanced combustion efficiency and emission reduction due to their superior thermophysical properties. Many researchers have previously demonstrated that the addition of nanoparticles in diesel/biodiesel fuel improved the overall engine combustion characteristics. As a whole, this study aims to summarize the recent research findings related to the effect of nanoparticles on the fuel properties and engine combustion efficiency. Furthermore, different types of additive blended with varying fuel properties are also compared and discussed. Lastly, the advantages and prospects of using nanofluid as an additive fuel are summarized for future research opportunities.

scholarly journals Affective and cognitive components of students’ attitudes towards communication learning - validation of the Communication Skills Attitude Scale in a cohort of polish medical students

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Piotr Przymuszała ◽  
Magdalena Cerbin-Koczorowska ◽  
Patrycja Marciniak-Stępak ◽  
Łucja Zielińska-Tomczak ◽  
Martyna Piszczek ◽  
...  
Keyword(s):  
Medical Students ◽  
Communication Skills ◽  
Behavioral Control ◽  
Attitude Scale ◽  
Future Research ◽  
Perceived Behavioral Control ◽  
Negative Attitudes ◽  
Retest Reliability ◽  
Cognitive Components ◽  
Test Retest Reliability

Abstract Background The Communication Skills Attitude Scale (CSAS) is a recognized tool for assessment of attitudes towards communication learning. In the original version, it consists of 26 items divided on theoretical assumptions into two subscales: Positive and Negative Attitudes Scales. However, the evidence for its structure seems unsatisfactory, and a simple division into positive and negative attitudes may be insufficient to describe attitudes of medical students towards communication learning. Moreover, the existing evidence of the test-retest reliability of the CSAS seems limited. Consequently, this study aimed to provide more evidence on its psychometric properties while validating the CSAS questionnaire in a cohort of Polish medical students. Methods The CSAS was translated, adapted into Polish, and validated in a cohort of 389 Polish medical students. Statistical analysis involved, among others, parallel analysis to determine the number of factors, confirmatory factor analysis to compare the proposed model with theory-based ones, and test-retest reliability analysis. Results Conducted analysis revealed that in the examined population, the CSAS should rather consist of four than two subscales. Proposed four subscales addressed perceived outcomes of communication learning, positive and negative attitudes towards it (affective components), and factors motivating students to learn communication (a cognitive component of attitudes). Results of test-retest reliability were satisfactory for individual items and subscales. Conclusions This study presented a valid and reliable version of the Communication Skills Attitude Scale for Polish medical students and confirmed previous assumptions that CSAS may also be appropriate for assessment of affective and cognitive components of attitudes. Future research should, based on Ajzen’s Theory of Planned Behavior, make attempts to develop a tool assessing not only attitudes but also subjective norms and perceived behavioral control.

scholarly journals Foeniculum vulgareMill: A Review of Its Botany, Phytochemistry, Pharmacology, Contemporary Application, and Toxicology

2014 ◽  
Vol 2014 ◽  
pp. 1-32 ◽  
Author(s):  
Shamkant B. Badgujar ◽  
Vainav V. Patel ◽  
Atmaram H. Bandivdekar
Keyword(s):  
Traditional Medicine ◽  
Scientific Evidence ◽  
New Drugs ◽  
Future Research ◽  
Foeniculum Vulgare ◽  
Wide Range ◽  
Research Findings ◽  
Valuable Compounds

Foeniculum vulgareMill commonly called fennel has been used in traditional medicine for a wide range of ailments related to digestive, endocrine, reproductive, and respiratory systems. Additionally, it is also used as a galactagogue agent for lactating mothers. The review aims to gather the fragmented information available in the literature regarding morphology, ethnomedicinal applications, phytochemistry, pharmacology, and toxicology ofFoeniculum vulgare. It also compiles available scientific evidence for the ethnobotanical claims and to identify gaps required to be filled by future research. Findings based on their traditional uses and scientific evaluation indicates thatFoeniculum vulgareremains to be the most widely used herbal plant. It has been used for more than forty types of disorders. Phytochemical studies have shown the presence of numerous valuable compounds, such as volatile compounds, flavonoids, phenolic compounds, fatty acids, and amino acids. Compiled data indicate their efficacy in severalin vitroandin vivopharmacological properties such as antimicrobial, antiviral, anti-inflammatory, antimutagenic, antinociceptive, antipyretic, antispasmodic, antithrombotic, apoptotic, cardiovascular, chemomodulatory, antitumor, hepatoprotective, hypoglycemic, hypolipidemic, and memory enhancing property.Foeniculum vulgarehas emerged as a good source of traditional medicine and it provides a noteworthy basis in pharmaceutical biology for the development/formulation of new drugs and future clinical uses.

Gifted Classroom Environments and the Creative Process: A Systematic Review

2021 ◽  
pp. 016235322110014
Author(s):  
Lindsay Ellis Lee ◽  
Melanie S. Meyer ◽  
Kacey Crutchfield
Keyword(s):  
Systematic Review ◽  
Creative Process ◽  
Classroom Culture ◽  
Systematic Evaluation ◽  
Future Research ◽  
Critical Examination ◽  
Process Skills ◽  
Classroom Environments ◽  
Creative Processes ◽  
K 12

As the expectations for including creativity in K–12 education continually grow, creative process skills equip students with thinking strategies to generate and evaluate ideas. This systematic review explored existing research on elementary and secondary gifted classroom environments that promote creative process skills. A database search yielded peer-reviewed literature, empirical and practitioner-focused, for systematic evaluation. A critical examination of literature published from 2011 to 2019 identified characteristics of educational environments that foster creative processes and highlighted key themes, including integrating creative process skills, adaptive environments, reflective classroom culture, and challenges to implementation. Implications for classroom application and suggestions for future research are discussed.

A sociosemiotic interpretation of cultural heritage in UNESCO legal instruments: a corpus-based study

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Gwen Bouvier ◽  
Zhonghua Wu
Keyword(s):  
Cultural Heritage ◽  
Chinese Culture ◽  
Meaning Making ◽  
Cultural Beliefs ◽  
Future Research ◽  
Social Negotiation ◽  
Heritage Studies ◽  
Securitization Theory ◽  
Research Findings ◽  
International Instruments

Abstract The past few decades have seen a plethora of interest in heritage studies in international law, as the legitimization of cultural heritage is a significant aspect of protecting the legacy of humanity’s collective memory, which is fully reflected in a series of international instruments on culture. This paper examines the meaning-making process of UNESCO legal documents on cultural heritage from a sociosemiotic perspective. The data for the corpus-based study were analyzed quantitatively and qualitatively by applying the securitization theory to heritage studies. Research findings reveal three significant shifts in cultural heritage, i.e., from property to heritage, from tangible to intangible, and from material-centered to human-centered, which embodies the harmonious coexistence of humanity and nature, a philosophical idea embedded in traditional Chinese culture. As noted, terms targeting cultural heritage in UNESCO international instruments are the sign vehicle, generally mediated and shaped by social values, cultural beliefs, and conventional wisdom, etc. as a part of the interpretant, making different categories of heritage meaningful and interpretable. Characterized by temporality and spatiality, cultural heritage is subject to multiple interpretations. The meaning-making of international instruments for consideration is a sociosemiotic operation that can be construed through contextual factors and a process of social negotiation. This paper argues that a sociosemiotic approach to heritage studies is conducive to explicating the construction and deconstruction of heritage as discursive practices while offering some implications for future research.

Impact and paybacks of biomedical research findings in Malaysia 2005–2015

2021 ◽  
Author(s):  
Pei Kuan Lai ◽  
S Nalliah ◽  
CL Teng ◽  
NLP Chen
Keyword(s):  
Decision Making ◽  
Health System ◽  
Capacity Building ◽  
Biomedical Research ◽  
Knowledge Production ◽  
Future Research ◽  
Relevant Research ◽  
Research Findings ◽  
The Impact ◽  
Health System Policy

Background: Impact in research encompasses health, economic, and cultural benefits beyond adding to the knowledge base. Funders are under immense pressure to be accountable for the paybacks from funded research.Aims and objectives: The aim of this study was to look into the impact of funded biomedical research between the years 2005 and 2015 in Malaysia from the aspects of knowledge production, research targeting and capacity building, as well as health system policy and decision making.Methods: This study employed a convergent parallel mixed-methods research design. Biomedical projects related to breast cancer, coronary heart disease, and dengue, funded by the Ministry of Health (MOH), Ministry of Higher Education (MOHE), and Ministry of Science, Technology, and Innovation (MOSTI) between the years 2005 and 2015, were included.Findings: From the questionnaire responses (n=58), on average each funded project managed to produce two outputs and one higher degree student. More than half (61.4%) of the funded projects led to subsequent future research. However, low citations in systematic reviews (10.3%), health policies (6.9%), and clinical practice guidelines (5.2%) were reported. In-depth interviews with the key opinion leaders also saw that most of the local research findings were found to be irrelevant to be adopted into policies by the policymakers.Discussion and conclusions: Paybacks on knowledge production as well as research targeting and capacity building had been achieved, but impact on health system policy and decision making had not been well attained, due to the lack of relevant research findings needed by the policymakers.<br />Key messages<br /><ul><li>Payback on knowledge production was achieved, as there had been a lot of new knowledge generated as captured in academic publications, conference proceedings, policy briefs, technical reports, and research highlights, which is important to advance the frontiers of knowledge.</li><br /><li>Payback on research targeting was achieved, with the current research leading to future study with identification of the knowledge gap and generation of new ideas for new research.</li><br /><li>Payback on capacity building was achieved with the training of researchers, building up research capacity and competencies, production of MSc and PhD graduates, promotion of lecturers, and development of new partnerships and networks.</li><br /><li>Impact on health system policy and decision making was not well attained. There had been a lack of relevant research data and findings being incorporated into policymaking, due to the basic and fundamental nature of most of the funded biomedical research in Malaysia.</li></ul>

Consumer Confusion in Mobile Application Buying

2014 ◽  
Vol 10 (4) ◽  
pp. 52-70 ◽  
Author(s):  
Tathagata Ghosh ◽  
Venu Gopal Rao
Keyword(s):  
Consumer Behavior ◽  
Structural Equation ◽  
Need For Cognition ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Future Research ◽  
Consumer Confusion ◽  
Managerial Implications ◽  
Research Findings

This study aims to examine effects of consumer confusion proneness on two consumer behavior variables, word of mouth and buying decision, in a confusion prone product market like smartphone and mobile applications (app). Additionally, the study examines the moderating influence of a personality trait variable pertinent to information processing – need for cognition, on the afore-mentioned relationships. Data were collected via a survey from 254 post-graduate students and analyzed with the help of structural equation modeling with a partial least square (PLS) approach using SmartPLS 2.0. Research findings indicate that the dimensions of consumer confusion proneness behave differently in terms of their linkages with consumer behavior. Further, as expected, consumers' need for cognition also play a major moderating role which helps to fathom the concept of consume confusion in the context of mobile and smartphone applications. Academic and managerial implications as well as scope for future research are also discussed.

scholarly journals Towards a multi-criteria framework for stereotomy – Workflows for subtractive fabrication in complex geometries

2018 ◽  
Vol 6 (3) ◽  
pp. 468-478 ◽  
Author(s):  
Shayani Fernando ◽  
Simon Weir ◽  
Dagmar Reinhardt ◽  
Adam Hannouch
Keyword(s):  
Case Studies ◽  
Research Work ◽  
Structural Performance ◽  
Future Research ◽  
Advanced Manufacturing ◽  
Essential Condition ◽  
Robotic Fabrication ◽  
Research Findings ◽  
Comparative Case Studies ◽  
End Effectors

Abstract In a context of stereotomy, robotic subtractive cutting enables design-to-production processes that integrate craftsmanship with advanced manufacturing technology. This paper discusses empirical research into the fabrication of complex and custom-designed geometries by means of robotic subtractive cutting, with a specific focus on modular elements and joint typologies that form an essential condition for self-supporting stone structures. The paper presents research findings in two parts. In the first part, four case studies for jointing techniques and a cross-comparison between these are introduced to derive strategies for multiple criteria, including macro-and-micro geometries, modules and joints, structural performance, material variations, machine cutting methods and end-effectors, and robotic workspace. In the second part, the paper focuses on the structural performance of the joint geometry typologies, expanded towards material constraints and robotic fabrication process. The paper concludes with a discussion on these varied subtractive cutting methodologies and a resulting design-to-fabrication workflow, and indicates future research work. Highlights Demonstrates applications of stereotomic practice for robotic subtractive cutting. Reports on comparative case studies for four different module and joint structures. Discusses structural performance for Interlocking base block geometries. Provides a multi-criteria framework for structural, material/machine cutting methods. Develops a design-to-fabrication workflow in robotic subtractive cutting.

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