Collection Of Evidence Research Articles

SKILLS BASED COMPETENCY AND COMPETITIVENESS OF ACCOUNTING PRACTITIONERS IN ASEAN EMERGING MARKET

Competency frameworks are urgently needed by accounting practitioners within organizations to carry out their roles effectively. Moreover, in the context of economic integration and labor mobility between regional countries, the role of accounting practitioners becomes one of the eight professions affected by professional competition. The purpose of this research is to measure the level of competence of accounting practitioners using competency assessment methods that refer to technical and non-technical assessments through the collection of relevant evidence on accounting work. The results of this study showed that during the testing period of 2018-2020 as many as 83.01 failed to meet the level of competence. While 16.01 percent have competency standards in the qualification of accounting technicians and professional clusters. The implications of these findings illustrate that the difficulty of labor market accessibility in the domestic and regional arena will increase and the resulting competitiveness will be lower. Improvisation is controlled and relevant to, especially in the world of education by directing a paradigm-based curriculum competency framework. This concept is at least in line with the government's commitment to create superior human resources for Indonesia to grow and be more advanced.

How websites compete in the Middle East: The example of Iran

AbstractBased on the analysis of two sets of data (a cross‐sectional online survey of five product categories with an average sample size of 525 and a longitudinal telecommunications panel of more than two million respondents), this study detects a positive relationship between the market size (purchase penetration) of Iranian e‐brands (or websites) and the percentage of customers shared with other e‐brands. This finding is consistent with the well‐established Duplication of Purchase Law; it also holds over time and across different markets (e.g., repertoire vs. subscription). Hence, this study makes a twofold contribution to marketing knowledge. First, it expands the collection of empirical evidence concerning the Duplication of Purchase, which thus far is primarily within offline contexts and Western countries. Second, it addresses issues inherent to research on e‐loyalty, such as the over emphasis on evaluating loyalty for one e‐brand at a time via complex attitudinal measures. Accordingly, this study advances consumer buying behaviour research by clarifying that, similar to offline domains and other geographical areas, e‐loyalty in this buoyant Middle Eastern market divides across a small number of e‐brands. It is also best appraised through behavioural loyalty and by comparing multiple e‐brands competing within the same market. These outcomes translate into a series of practical guidelines for the strategic management of e‐brands, improving the practical understanding how e‐brands compete and grow.

SENSORY-INTEGRATION THERAPY IN THE TREATMENT OF AGGRESSIVE BEHAVIOR IN CHILDREN WITH MULTIPLE DISABILITIES

In recent years, sensory-integration therapy has emerged as one of the most popular treatments for aggressive behavior in children with different disorders. This article is devoted to an experimental study aimed at determining the effects of sensory-integration therapy on the aggressive behavior of children with multiple disabilities. Eighteen children participated in the study. The registration of the children's behavioral responses for 24 consecutive school days allowed the collection of evidence in support of the thesis in the study. The individual child’s frequency of aggressive behaviors in four domains was recording on 12 days while undergoing sensory-integrative therapy and 12 days without a treatment with sensory-integrative techniques. The following methods were used in the analysis of the results: Paired samples t-tests to test the four null hypotheses, a Shaprio-Wilk test for the assumption of normality, Cohen's d to determine the effect size attributable to the therapy, and descriptive statistics for the dependent variables. The statistical results indicated a high level of significance for the three variables: aggression towards property, physical aggression, and aggression toward self. The obtained average values for the three modules are evidence for the positive effects of the sensory-based therapy in children with emotional and behavioral problems. The fourth variable, verbal aggression did not show a statistically significant difference between the mean values before and after the sensory-based intervention.

Exploration of Cross-Modal Text Generation Methods in Smart Justice

With the development of modern science and technology, information technology has brought great changes to many fields. Smart justice has become one of the increasing areas that people are paying more attention to. For example, large and small cases occur every day, and the legal library is continuously updated. Therefore, a large number of documents and evidence collection archives will bring tremendous pressure on the judiciary. The text generation technology can automatically present the results extracted from these redundant legal data and express the results of the analysis in natural language. It facilitates the business for huge amounts of legal data effectively, which relieves the work pressure of the judicial department. However, the text generation algorithms have not been promoted in justice. Therefore, this paper focuses on what benefits text generation can produce in law and how to apply text generation technology in legal field. The survey provides a comprehensive overview on text generation firstly, through summarizing the existing methods, that is, text to text, data to text, and visual to text. Then, we examine the process of the practical application of text generation in law. Furthermore, this paper puts forward the challenges and possible solutions to the judicial text generation, which provides pointers on future work.

A Security Management and Control Solution of Smart Park Based on Sensor Networks

As a typical application of sensor networks, there exist many information security problems in smart parks, such as confusion of personnel access, lack of security management, disorderly data flow, insufficient collection of audit evidence, and so on. Aiming at the scenario of personnel and equipment moving in different areas of smart parks, the paper proposes a joint authorization and dynamic access control mechanism, which can provide unified identity management services, access control services, and policy management services, and effectively solve the problem of multi-authorization in user identity and authority management. The license negotiation interaction protocol is designed to prevent common network attack threats in the process of identity authentication and authority management. In order to realize the tamper-proof storage of personnel and equipment movement trajectory, the paper also designs a movement trajectory traceability protocol based on a Merkle tree, which solves the problems of internal personnel malicious attack, trusted third-party dependency bottleneck, high overheads of tracking algorithms, and so on. The experimental results show that compared with the current security control mechanisms for sensor networks, the joint authorization, and dynamic access control mechanism can support multi-party authorization and traceability, while the overhead it generates in initialization, encryption, decryption, and key generation steps are basically the same as other mechanisms do.

After Violation But Before Sanction: Understanding Volunteer Moderators' Profiling Processes Toward Violators in Live Streaming Communities

Content moderation is an essential part of online community health and governance. While much of extant research is centered on what happens to the content, moderation also involves the management of violators. This study focuses on how moderators (mods) make decisions about their actions after the violation takes place but before the sanction by examining how they "profile" the violators. Through observations and interviews with volunteer mods on Twitch, we found that mods engage in a complex process of collaborative evidence collection and profile violators into different categories to decide the type and extent of punishment. Mods consider violators' characteristics as well as behavioral history and violation context before taking moderation action. The main purpose of the profiling was to avoid excessive punishment and aim to integrate violators more into the community. We discuss the contributions of profiling to moderation practice and suggest design mechanisms to facilitate mods' profiling processes.

Conducting tobacco industry informant interviews: lessons and implications for commercial determinants of health research.

Investigating and exposing tobacco industry tactics to oppose and interfere with tobacco control policymaking is crucial to advancing public health. Whilst past investigations of tobacco industry activities have largely focused on secondary sources of information, such as publicly available tobacco industry documents, the collection of first-hand evidence from key informants has been an under-utilized method in tobacco industry monitoring. This article provides a detailed account of a methodological approach to systematically recruit former tobacco company employees as key informants for a study that aimed to gather information on the marketing tactics tobacco companies use in the Australian retail channel. Given the success of our study methodology in uncovering new information about tobacco company practices, we propose that key informant interviews with former industry employees should be a priority method for research investigating the role of commercial actors in influencing public health outcomes. To offer guidance to researchers who may wish to undertake a similar methodological approach, we also provide a reflective account of the elements of success and the lessons learned from this research.

Assessing the Economic Value of Clinical Artificial Intelligence: Challenges and Opportunities

ObjectivesClinical artificial intelligence (AI) is a novel technology, and few economic evaluations have focused on it to date. Before its wider implementation, it is important to highlight the aspects of AI that challenge traditional health technology assessment methods. MethodsWe used an existing broad value framework to assess potential ways AI can provide good value for money. We also developed a rubric of how economic evaluations of AI should vary depending on the case of its use. ResultsWe found that the measurement of core elements of value—health outcomes and cost—are complicated by AI because its generalizability across different populations is often unclear and because its use may necessitate reconfigured clinical processes. Clinicians’ productivity may improve when AI is used. If poorly implemented though, AI may also cause clinicians’ workload to increase. Some AI has been found to exacerbate health disparities. Nevertheless, AI may promote equity by expanding access to medical care and, when properly trained, providing unbiased diagnoses and prognoses. The approach to assessment of AI should vary based on its use case: AI that creates new clinical possibilities can improve outcomes, but regulation and evidence collection may be difficult; AI that extends clinical expertise can reduce disparities and lower costs but may result in overuse; and AI that automates clinicians’ work can improve productivity but may reduce skills. ConclusionsThe potential uses of clinical AI create challenges for health technology assessment methods originally developed for pharmaceuticals and medical devices. Health economists should be prepared to examine data collection and methods used to train AI, as these may impact its future value.

The survey on cross-border collection of digital evidence by representatives from Polish prosecutors’ offices and judicial authorities

The survey on cross-border collection of digital evidence by representatives from Polish prosecutors’ offices and judicial authorities

Flexible Mechanisms for Remote Attestation

Remote attestation consists of generating evidence of a system’s integrity via measurements and reporting the evidence to a remote party for appraisal in a form that can be trusted. The parties that exchange information must agree on formats and protocols. We assert there is a large variety of patterns of interactions among appraisers and attesters of interest. Therefore, it is important to standardize on flexible mechanisms for remote attestation. We make our case by describing scenarios that require the exchange of evidence among multiple parties using a variety of message passing patterns. We show cases in which changes in the order of evidence collection result in important differences to what can be inferred by an appraiser. We argue that adding the ability to negotiate the appropriate kind of attestation allows for remote attestations that better adapt to a dynamically changing environment. Finally, we suggest a language-based solution to taming the complexity of specifying and negotiating attestation procedures.

World Heart Day 2021: COVID-19, digital health, and tackling cardiovascular disease

World Heart Day 2021: COVID-19, digital health, and tackling cardiovascular disease

Clarifying Values: An Updated and Expanded Systematic Review and Meta-Analysis

BackgroundPatient decision aids should help people make evidence-informed decisions aligned with their values. There is limited guidance about how to achieve such alignment.PurposeTo describe the range of values clarification methods available to patient decision aid developers, synthesize evidence regarding their relative merits, and foster collection of evidence by offering researchers a proposed set of outcomes to report when evaluating the effects of values clarification methods.Data SourcesMEDLINE, EMBASE, PubMed, Web of Science, the Cochrane Library, and CINAHL.Study SelectionWe included articles that described randomized trials of 1 or more explicit values clarification methods. From 30,648 records screened, we identified 33 articles describing trials of 43 values clarification methods.Data ExtractionTwo independent reviewers extracted details about each values clarification method and its evaluation.Data SynthesisCompared to control conditions or to implicit values clarification methods, explicit values clarification methods decreased the frequency of values-incongruent choices (risk difference, –0.04; 95% confidence interval [CI], –0.06 to –0.02; P < 0.001) and decisional conflict (standardized mean difference, –0.20; 95% CI, –0.29 to –0.11; P < 0.001). Multicriteria decision analysis led to more values-congruent decisions than other values clarification methods (χ2 = 9.25, P = 0.01). There were no differences between different values clarification methods regarding decisional conflict (χ2 = 6.08, P = 0.05).LimitationsSome meta-analyses had high heterogeneity. We grouped values clarification methods into broad categories.ConclusionsCurrent evidence suggests patient decision aids should include an explicit values clarification method. Developers may wish to specifically consider multicriteria decision analysis. Future evaluations of values clarification methods should report their effects on decisional conflict, decisions made, values congruence, and decisional regret.

DMD/BMD – OUTCOME MEASURES: EP.118 The TREAT NMD DMD Global Registry development

The previous TREAT-NMD Duchenne muscular dystrophy (DMD) dataset was designed mainly to support clinical trial feasibility and recruitment. Therapeutic developments, anticipation of post-marketing surveillance and interest in better understanding the disease natural history, meant the dataset needed to be updated to meet these new requirements. To reach consensus on a new version of data items that can be shared amongst the stakeholder community, and used by all registries collecting data from DMD patients, a working group (WG) including clinical experts, patient representatives and registry curators met in 2019 to workshop an updated dataset. Using an established TREAT-NMD project methodology, a consensus was achieved for new data items including for hospitalisations and comorbidities, nutrition, therapies and others. The feasibility of implementing the new dataset into existing registries was evaluated in a pilot exercise with 14 registries. The results of the pilot exercise were then shared with the WG and discussed in a further dataset development workshop to finalise the new DMD dataset. The updated dataset includes items. Based on the pilot exercise feedback, 49% of the new data items were already collected. 74% of new items were rated as very easy to moderately difficult to collect. 39 items rated as challenging were taken to the WG for re-evaluation. Version 1.1 of the new DMD dataset for clinically reported registries was published in February 2021. A separate focus group is reviewing a proposed dataset for patient reported registries. Collaborating with its global alliance of registries, leading clinicians and other partners, TREAT-NMD is ideally positioned to advance the expansion of the DMD dataset, to enable registries to be a reliable source of data in the collection of real-world evidence and to capture valuable information for regulatory purposes and post marketing activities.

Unfolding the theoretical principles of the internal control of fixed assets

Subject. Aspects concerning the internal control of fixed assets constitute a crucial element of the corporate governance system, since the information managers get from such checks helps them make timely and effective administrative decisions. Objectives. The study is intended to unfold theoretical principles of the internal control of fixed assets. As part of the study, we determine the goal, tasks, functions, agents and targets of the internal control of fixed assets, sorted out tools for documentary and physical control of fixed assets. The article presents our suggestions concerning the development of the methodological framework for the presentation of internal control results. Methods. We applied general methods of research, such as the systems approach, comparison, systematization, and data generalization. Results. We built a conceptual model for the internal control of transactions with fixed assets, which constitutes a logic and coherent system. It includes key elements of internal control, such as the goal, tasks, functions, targets, agents, tools, data sources, the regulatory framework, the collection of evidence, documenting of internal control results, and the preparation of recommendations for the more effective use of fixed assets. Conclusions and Relevance. The conceptual model for the internal control of fixed assets will ensure the sustainable development and effective performance of the company, reasonable use of its resources, the creation of the information supply system at all the management levels, which meets modern business requirements. The practical value of the study is that the proposed approaches can be used to create and improve the internal control system for the effective and ongoing performance of the company. The conceptual principles can be applied to articulate clauses, techniques and procedures of internal control.

7. Un « châtiment inéluctable » ?

This article describes and analyses the structural measures introduced by the Soviet State to support the investigations of West German judicial authorities against German Nazi and war criminals in the 1960s. In contrast to the publicly postulated absolute Soviet interest in bringing all perpetrators to justice, it becomes apparent that the Soviet Union was late in cooperating with the Central Office of the State Justice Administrations, the central West German investigative authority —especially in comparison with the People’s Republic of Poland. What can explain this is the fact that the Soviet Union had drawn a line under the prosecution of German perpetrators in 1955 and was not prepared for the unexpected phenomenon of West German re-entry into the prosecution of Nazi and war criminals, which was to meant to complete the Allied/European and German trials of the first decade after 1945. The instructions to the KGB, which conducted the collection of evidence, reveal an economy of Soviet investigations. Consequently, this article addresses the issue of the political value of judicial cooperation and the resources made available by the Soviet authorities.

Collecting Evidence in Forensic Events and Comparison of the Digital Evidence Practices of Kosovo and Turkey

Evidence is an important concept in order to reveal whether a crime really exists or not and integrate it with all its elements. There are numerous methods of crime scene investigation in forensic cases. During the judgment phase, the most important factor that will help understand and decide the manner in which the incident took place is the evidence that will provide proof with regard to the incident. Therefore, evidence helps prosecutors and judges correctly understand and establish the relationship between the crime and the criminals and prove the committed crime and ensure correct, fair and rapid execution of the trial with the aim of reaching the material truth. Evidence obtained in the crime scene provides information with regard to the manner in which the crime was committed, the time of the crime, thebehaviour of the perpetrator, the suspect, the victim and the crime scene ensuring the establishment of the relationship between them. On the other hand, with the digital systems gaining more placein the life of the society, the crime scene has shifted from a physical environment to a digital one. Consequently, new types of crimes are committed digitally and as a result, the concept of digital evidence has arisen. There are no specific laws on the collection of digital evidence under Kosovo's legislation. On the other hand, there are legal regulations regarding digital evidence in exemplary countries such as Turkey. This study will comprise of the methods of gathering evidence in forensic cases and the comparison of the legal legislation on digital evidence in Kosovo and Turkey. Received: 5 June 2021 / Accepted: 15 July 2021 / Published: 5 September 2021

Realization of the Purpose of Criminal Proceedings by the Investigator and by the Defense Counsel: Opposition or Interaction?

The author discusses relationships between the prosecution and the defense during the preliminary investigation of a criminal case. Based on the analysis of contemporary Russian criminal procedure legislation and the links between the criminal procedure theory and criminalistics, the author concludes that it is necessary to single out the following forms of relationships between the defense counsel and the investigator: cooperation and counteraction to the investigation. The author, taking into account existing theoretical views, differentiates between these two concepts using the criterion of the legality of the actions of the sides. Correspondingly, it is suggested that cooperation is the activity of the sides carried out within the framework of the criminal procedure legislation and aimed at the realization of the purpose of criminal court proceedings as stated in Art. 6 of the Code of Criminal Proceedings of the Russian Federation. Using this as a basis, the author attempts to outline the procedural types of such interaction depending on the manner in which the defense counsel participates in proofing a criminal case. Firstly, there is a situation in which evidence is collected directly by the defense council. The author believes that in this case the investigator checks the evidence acting as an independent auditing body in the legal relationships and does not perform the function of the prosecution. Secondly, there is a procedural form of interaction when the defense counsel participates in the collection of evidence carried out by the side of the prosecution.

Evidence Collection and Qualitative Analysis of Electronic Data in the Background of Artificial Intelligence

With the rise and rapid development of mobile communication, intelligent terminal and artificial intelligence technology, in recent years, China has made some progress in the credibility of digital forensics. This paper proposes a forensics method based on artificial intelligence, which makes use of the sequence and dependence characteristics of the previous stage of artificial intelligence to establish an ex post forensics model. When problems occur in the forensics stage, it can feed back to the previous stage and find the problem stage. This paper mainly introduces the forensics and cross examination analysis of electronic data under the background of artificial intelligence. In this paper, we use electronic data forensics and cross examination analysis under the background of artificial intelligence, use a * algorithm for indoor path planning and design, and reasonably analyze the feasibility of Dijkstra algorithm and adjacency table model. This paper analyzes the proof system of the validity of artificial intelligence forensics, uses the evolved expert system to judge the validity of forensics methods and data, and formally proves the integrity and consistency of data in the process of forensics from a theoretical point of view. The experimental results show that the forensic and cross examination analysis of electronic data under the background of artificial intelligence increases the efficiency of the algorithm by 16%. The limitations of the design and research of indoor path planning algorithm for complex environment, and the methods and ways of providing good indoor path planning for the application of ant colony algorithm are analyzed, discussed and summarized, so as to enrich the research results of the academic community.

A Model of Cloud Forensic Application With Assurance of Cloud Log

The key concepts of digital forensic investigation in cloud computing are examination and investigation. Cybercriminals target cloud-based web applications due to presence of vulnerabilities. Forensic investigation is a complex process, where a set of activities are involved. The cloud log history plays an important role in the investigation and evidence collection. The existing model in cloud log information requires more security. The proposed model used for forensic application with the assurance of cloud log that helps the digital and cloud forensic investigators for collecting forensic scientific evidences. The cloud preservation and cloud log data encryption method is implemented in java. The real-time dataset, network dataset results tell that attacks with the highest attack type are generic type, and a case conducted chat log will predict the attacks in advance by keywork antology learning process, NLP, and AI techniques.

Collection and initial analysis of evidence to assess endocrine disrupting properties of Bisphenol F

Collection and initial analysis of evidence to assess endocrine disrupting properties of Bisphenol F