Advances in technology make it possible for the EDP auditor to work smarter, faster, and deliver added value on every audit. In part this is true because the commoditization of computer hardware means that every auditor can carry a powerful computer everywhere. The software tools that help to realize the productivity potential of the hardware fall broadly into the categories of document managem...

A new or expanding industry can have economic impacts beyond the jobs and income generated by the original project. Often community leaders do not have the time or expertise to obtain and decipher complex economic data to evaluate the benefits and costs of using tax dollars to encourage industry to locate or expand. A multiplier is a single number which summarizes the total economic benefits re...

PROBLEM The implementation of Graduated Driver Licensing (GDL) programs has significantly improved the crash and fatality rates of novice teen drivers, but these rates remain unacceptably high. METHOD A review of adolescent development research was undertaken to identify potential areas of improvement. RESULTS Research support for GDL was found to be strong, particularly regarding early acq...

Identification of expert to domain knowledge in any field of interest is essential for consulting in industry, academia and scientific community. The objective of this study is to address the expert-finding task in contemporary communities. We proposed Multifaceted Web Mining Architecture (MfWMA) and implemented a tool with data extracted from Growbag, dblpXML and web authors home page resource...

This study examines the effect of financial targets, nature industry, change in auditor, directors, and frequent number’s CEO on fraudulent reporting. The populationHused is a manufacturing companyIthat has been listed Indonesia Stock Exchange (IDX) for 2019-2021 period. data collection technique used this purposive sampling method with sample 65 companies. Data analysis were descriptive statis...

In the strategic human resource management (SHRM) field three approaches have dominated, namely, the universal or best-practice, best-fit or contingency and resourcebased view (RBV). This study investigates evidence for the simultaneous or mixed adoption of these approaches by eight case study firms in the international hotel industry. Findings suggest there is considerable evidence of the comb...

5. Auditor or Certification Authority certifies that the election results are correct and have been determined as originally specified. Who the Auditor is depends on who the results are being certified for. In physical elections in the US this role is played by a specified government/judicial official. In physical elections in some countries like India, this role is played by a citizen who is n...