title: Detecting fraudulent financial reporting: Teaching the ‘Watchdog’ new tricks

authors: Bourke, Nicola Margaret

subjects: accounting

abstract: The purpose of this study is to identify those approaches and techniques from the literature which auditors could usefully employ to detect fraudulently complied financial statements. The classification which results includes a brief analysis of a number of studies classified within the following categories: prediction models, expert systems, neural networks, Benford’s law, computer technology assistance, simple analytical procedure, ‘red flag’ grouping and broad strategies. We conclude on how this analysis could be useful to future researchers and to auditors in the field who are seeking to improve their approach to detecting material fraud in the financial statements.

text: Detecting fraudulent financial reporting: Teaching the ‘Watchdog’ new tricks The purpose of this study is to identify those approaches and techniques from the literature which auditors could usefully employ to detect fraudulently complied financial statements. The classification which results includes a brief analysis of a number of studies classified within the following categories: prediction models, expert systems, neural networks, Benford’s law, computer technology assistance, simple analytical procedure, ‘red flag’ grouping and broad strategies. We conclude on how this analysis could be useful to future researchers and to auditors in the field who are seeking to improve their approach to detecting material fraud in the financial statements.

year: 2004-09

title: Running greenstone on an iPod

authors: Bainbridge, David

subjects: computer science

abstract: The open source digital library software Greenstone is demonstrated running on an iPod. The standalone configuration supports browsing, searching and displaying documents in a range of media formats. Plugged in to a host computer (Mac, Linux, or Windows), the exact same facilities are made available to the world through a built-in web server.

text: Running greenstone on an iPod The open source digital library software Greenstone is demonstrated running on an iPod. The standalone configuration supports browsing, searching and displaying documents in a range of media formats. Plugged in to a host computer (Mac, Linux, or Windows), the exact same facilities are made available to the world through a built-in web server.

year: 2008

title: Just take a second to breathe: Empowering youth through mindfulness at Atawhai 2019

authors: McAllister, Suzanne Maree

subjects: Mindfulness

abstract: This research was an evaluation of The Kindness Institute’s 2019 Atawhai programme. It examined the effects that exposure to mindfulness-based skills, Māori cultural practices, mentoring, and the creative arts had on a cohort of marginalised youth. Specifically, the research aimed to determine (1) if learning mindfulness-based skills helped the youth to positively deal with challenges, (2) what effect learning mindfulness-based skills has on their positive and negative emotions and (3) were youth empowered to share the skills they learned within their homes, families and communities to enable a wider benefit from the mindfulness-based skills. Participants included 12 youth who attended the Atawhai programme during 2019. They all completed shortened versions of the Five Facet Mindfulness Questionnaire (FFMQ), Adolescent Self-Regulatory Inventory (ASRI), The Oxford Happiness Questionnaire (OHQ), Revised Children’s Anxiety and Depression Scale (RCADS) and Self-Compassion Scale (SCS) at seven stages over a nine-month period from March 2019 to December 2019. Self-report debrief questionnaires and researcher observations were recorded during the October 2019 residential intensive of 5 days. Inferential statistics (repeated measures ANOVA and post-hoc paired t-tests) indicated a statistically significant increase in positive emotions (p<0.01) with a large effect 1.07 over the duration of the evaluation period from March 2019 to December 2019; the October 2019 intensive, p<0.01, d=1.37; and the April 2019 intensive, p<0.01, d=1.89. Statistically significant decreases in anxiety (p<0.01) with a large effect d=1.99 were indicated over the duration of the evaluation period from March 2019 to December 2019; the October 2019 intensive, p=0.07, d=0.57; and the April 2019 intensive, p≤0.01, d=1.19. Self-report measures indicated the youth; found the mindfulness-based skills beneficial, preferred a particular skill over others, and found their mentors supportive in helping them incorporate the skills into their daily lives. Youth reported they had continued their mindfulness-based practice outside Atawhai and were regularly sharing the skills within their homes, families and communities including their schools. These findings suggest the Atawhai programme has a profound and significant positive effect on the wellbeing of the young people it serves.

text: Just take a second to breathe: Empowering youth through mindfulness at Atawhai 2019 This research was an evaluation of The Kindness Institute’s 2019 Atawhai programme. It examined the effects that exposure to mindfulness-based skills, Māori cultural practices, mentoring, and the creative arts had on a cohort of marginalised youth. Specifically, the research aimed to determine (1) if learning mindfulness-based skills helped the youth to positively deal with challenges, (2) what effect learning mindfulness-based skills has on their positive and negative emotions and (3) were youth empowered to share the skills they learned within their homes, families and communities to enable a wider benefit from the mindfulness-based skills. Participants included 12 youth who attended the Atawhai programme during 2019. They all completed shortened versions of the Five Facet Mindfulness Questionnaire (FFMQ), Adolescent Self-Regulatory Inventory (ASRI), The Oxford Happiness Questionnaire (OHQ), Revised Children’s Anxiety and Depression Scale (RCADS) and Self-Compassion Scale (SCS) at seven stages over a nine-month period from March 2019 to December 2019. Self-report debrief questionnaires and researcher observations were recorded during the October 2019 residential intensive of 5 days. Inferential statistics (repeated measures ANOVA and post-hoc paired t-tests) indicated a statistically significant increase in positive emotions (p<0.01) with a large effect 1.07 over the duration of the evaluation period from March 2019 to December 2019; the October 2019 intensive, p<0.01, d=1.37; and the April 2019 intensive, p<0.01, d=1.89. Statistically significant decreases in anxiety (p<0.01) with a large effect d=1.99 were indicated over the duration of the evaluation period from March 2019 to December 2019; the October 2019 intensive, p=0.07, d=0.57; and the April 2019 intensive, p≤0.01, d=1.19. Self-report measures indicated the youth; found the mindfulness-based skills beneficial, preferred a particular skill over others, and found their mentors supportive in helping them incorporate the skills into their daily lives. Youth reported they had continued their mindfulness-based practice outside Atawhai and were regularly sharing the skills within their homes, families and communities including their schools. These findings suggest the Atawhai programme has a profound and significant positive effect on the wellbeing of the young people it serves.

year: 2020