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1 – 10 of 30Ivars Bilinskis and Gerald Cain
Addresses the problem of full digital processing of sensor signals at frequencies in the microwave and radio frequency range. Discusses advantages and drawbacks of the emerging…
Abstract
Addresses the problem of full digital processing of sensor signals at frequencies in the microwave and radio frequency range. Discusses advantages and drawbacks of the emerging digital alias‐free signal processing technology considering it as a new DSP tool prospective for achieving a breakthrough in DSP theory and techniques leading to a stepwise enlarging of the DSP application frequency range.
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Malcolm Smith, Normah Haji Omar, Syed Iskandar Zulkarnain Sayd Idris and Ithnahaini Baharuddin
Aims to identify the most important red flags as individually perceived by auditors, and explores whether auditors' demographic factors might impact on their perception of the…
Abstract
Purpose
Aims to identify the most important red flags as individually perceived by auditors, and explores whether auditors' demographic factors might impact on their perception of the relative importance of red flags in Malaysia, particularly in the Klang Valley area.
Design/methodology/approach
This study employed a mailed survey as a method of data collection. The respondents to this survey are practicing auditors from audit firms in Kuala Lumpur. The sample of auditors is taken from the population of domestic listed audit firms with the Malaysian Institute of Accountants as of 27 March 2003. A simple random technique is applied to construct the sample.
Findings
In general, subjects indicated that the operating and financial stability category was judged as most important, followed by management characteristics and influence over the control environment, and then finally by industry characteristics.
Originality/value
It would be interesting to examine whether these fraud risk indicators are indeed helpful in the investigation of reported misconduct and fraudulent cases in Malaysia. The findings may help researchers to develop a new fraud risk indicator that takes into consideration actual instances of fraud in Malaysia.
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A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that…
Abstract
A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).
Robert N. Eberhart, Stephen Barley and Andrew Nelson
We explore the acceptance of new contingent work relationships in the United States to reveal an emergent entrepreneurial ideology. Our argument is that these new work…
Abstract
We explore the acceptance of new contingent work relationships in the United States to reveal an emergent entrepreneurial ideology. Our argument is that these new work relationships represent a new social order not situated in the conglomerates and labor unions of the past, but on a confluence of neo-liberalism and individual action situated in the discourse of entrepreneurialism, employability, and free agency. This new employment relationship, which arose during the economic and social disruptions in the 1970s, defines who belongs inside an organization (and can take part in its benefits) and who must properly remain outside to fend for themselves. More generally, the fusing of entrepreneurship with neo-liberalism has altered not only how we work and where we work but also what we believe is appropriate work and what rewards should accompany it.
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OUR publication date precludes more than the beginning of our study on the Library Association Conference which, from the point of view of numbers, has been one of the largest. We…
Abstract
OUR publication date precludes more than the beginning of our study on the Library Association Conference which, from the point of view of numbers, has been one of the largest. We shall continue in our next issue such comment upon it as the importance of the subjects under discussion would seem to warrant.
Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).
Long before calories and joules were used to indicate energy values in relation to food, popular belief had it that some foods could increase man's output of labour, his physical…
Abstract
Long before calories and joules were used to indicate energy values in relation to food, popular belief had it that some foods could increase man's output of labour, his physical strength and endurance, even his fertility. The nature of the foods varied over the years. From earliest times, flesh foods have inspired men to “gird their loins” and “put on armour”, but too long at the feasting tables produced sloth of body and spirit. Hunger sharpens the wit, which makes one wonder if that oft‐quoted statement of poverty and hunger before the Great War—“children too hungry learn”—was quite true; it is now so long ago for most of us to remember. Thetruism “An army marches on its stomach” related to food in general and relating feats of strength to individual foods is something more difficult to prove. The brawny Scot owes little to his porridge; the toiling Irish labourer moves mountains of earth, not from the beef steaks he claims to consume, but for the size of the pay‐packet at the end of the week!