The work of independent auditors involves two basic activities—evidence collection and evidence evaluation. Substantial agreement exists concerning the types of evidence that should be collected in particular situations and the appropriate collection techniques. The evidence-evaluation activity, however, is less susceptible to codification. As a result, the auditing profession relies heavily up...

In education, ‘interactivity’ is the catalyst that can transform the traditional classroom setting into an active media environment. Yet the standards for interactivity within education are by no means clear. Educators and multimedia designers are confronted with many questions concerning the effectiveness of interactive courseware as a learning tool. In this paper, the authors draw on their ex...

-CAD/CAM technologies for superior product modelling in the intelligence of designing complete product variants become more and more pertinent in future. Many design techniques to help interdisciplinary design actions in different engineering domains in addition to consequent processes have to be developed. A necessary job to achieve this aim is to permanently investigate the present state of t...

The SE-Coach is a tutoring module designed to help students learn effectively from examples through guiding self-explanation, a meta-cognitive-skill that involves clarifying and explaining to oneself the worked out solution for a problem. The SE-Coach provides this guidance through (a) an interface that allows the student to interactively build self-explanations based on the domaintheory (b) a ...

This paper discusses some of the challenges faced by a policy treatment of speculative trading that is motivated by differences in beliefs. The first challenge is philosophical. Suppose two investors prefer to speculate with each other, under the common knowledge that they are motivated to trade purely by a difference in beliefs (unconditional probability assessments). In the absence of third-p...

The position held in this paper is that usability evaluations should integrate the constructional perspective developers are familiar with. This position is discussed regarding recent research results. As a proposed solution, the Usability Pattern Inspection method is introduced as an evaluation method with a strong notion on design. Supportive empirical evidence is outlined and lessons learned...

Performance evaluation plays a key role in manufacturing system design and productivity improvement. Characterizing performance objectively is the first step. Inspired by the underlying structure of tandem queues, we have derived an approximate model to characterize the system performance. The model decomposes system queue time and variability into bottleneck and non-bottleneck parts while capt...

The evaluation of pipeline performance and the analysis of diierent design alternatives and cost/performance tradeoos are a fundamental aspect of high-performance computer system design. This performance evaluation process requires accurate models of both the pipeline organization and the characteristics of the workload being executed. In this paper we derive general mathematical models and ana...

It has seldom examined how global sourcing decisions affect consumer formulate the hypotheses empirically tested in this study. Next, we describe the methodology employed to test the behavior. Through an experimental design, this study investigated how global sourcing locations and related factors influence consumers’ product hypotheses. Last, we present our findings and discuss the implication...

Flow, a state of mind experienced by those deeply involved in an activity, has become increasingly relevant to online merchants. Flow leads to positive and excited engagement with a website and an increased likelihood of return visits, or e-loyalty. However, researchers have struggled with the definition and measurement of flow in an e-commerce environment. Recent work has examined flow as a fu...