A pattern-based software engineering tool for constructing workflow based applications is described. The tool provides a novel way of composing applications executing over Grid resources. The tool provides a structured design approach, centered on the manipulation of patterns through pre-defined pattern operators. Patterns and operators are divided into two categories: structural and behavioura...

Deterrence of illegal activities is frequently carried out by many atomistic auditors (tax auditors, law enforcement agents, etc.). Not much is known either normatively about the best way to incentivize the auditors, nor positively about what these incentives look like in real world organizations. This paper focuses on the positive question. It proposes a game-theoretic model of decentralized d...

The turbulent events of the global financial crises have highlighted the importance of audit quality. Auditing in today’s business environment involves navigating through organizational information technology (IT) landscape dominated by ERP systems. Organizations depend on ERP systems for financial reporting which involve dealing with statutory and regulatory provisions. ERP systems thus, have ...

Auditors review documented financial figures to test for their accuracy and materiality. Lawyers analyze evidential facts and records to build sound legal arguments. These parties work toward a mutual purpose: to present their clients as legitimate and compliant businesses. But what happens when the concrete facts upon which lawyers and auditors base their work are obscured by their inability t...

BACKGROUND This study was conducted to investigate whether detectable missed breast cancers could be distinguished from truly false negative images in a mammographic screening by a regular peer auditing. METHODS Between 2004 and 2007, a total of 311,193 free nationwide biennial mammographic screenings were performed for 50- to 69-year-old women in Taiwan. Retrospectively comparing the records...

This paper describes our experience of doing variation analysis of known security vulnerabilities in C++ projects including core operating system and browser COM components, using an extended static checker HAVOC-LITE. We describe the extensions made to the tool to be applicable on such large components, along with our experience of using an extended static checker in the large. We argue that t...

Selection during the last decades has split some established dog breeds into morphologically and behaviourally divergent types. These breed splits are interesting models for behaviour genetics since selection has often been for few and well-defined behavioural traits. The aim of this study was to explore behavioural differences between selection lines in golden and Labrador retriever, in both o...

Accounting for goodwill is again controversial as Australia adopts international accounting standards from 1 January 2005. The current method of accounting for goodwill will change dramatically as detailed in the AASB’s ED109 and IASB’s ED3. Goodwill acquired in a business combination will no longer be amortised but rather goodwill will be tested for impairment annually (ED3, para 54). This pap...