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Article
Publication date: 22 March 2013

Dorothy Ormes

The aim of this article is to promote the use of free government information for undergraduate research, focusing on the online materials provided by the Government…

215

Abstract

Purpose

The aim of this article is to promote the use of free government information for undergraduate research, focusing on the online materials provided by the Government Accountability Office.

Design/methodology/approach

This article provides an overview of the Government Accountability website, highlighting publications that would be particularly useful for undergraduate researchers who are new to government information.Findings – The Government Accountability Office provides concise and up to date information on controversial and high‐risk government issues. GAO Reports are excellent research materials for undergraduate students writing documented arguments.

Practical implications

The information in this review presents an overview of the GAO website and suggestions for how librarians can add this free reference resource to their repertoire. The short bibliography gives concrete examples of GAO materials that meet the needs of undergraduates who are creating documented arguments for hot topic research.

Originality/value

There seems to be no literature that specifically addresses the use of Government Accountability Office materials by undergraduate students. This article addresses this.

Details

Reference Reviews, vol. 27 no. 3
Type: Research Article
ISSN: 0950-4125

Keywords

Article
Publication date: 28 June 2019

Xingxing Zou, Wai Keung Wong, Can Gao and Jie Zhou

The deficiency of the mapping between fashion color (FoCo) value and linguistic color expression causes the difficulty of machine-based fashion understanding tasks that…

Abstract

Purpose

The deficiency of the mapping between fashion color (FoCo) value and linguistic color expression causes the difficulty of machine-based fashion understanding tasks that are heavily associated with color matching. The purpose of this paper is to propose the FoCo system and construct it with four steps, in order to bridge this gap.

Design/methodology/approach

The color distribution in HSB color space is analyzed to estimate the rough number of color categories. Similar color values are grouped to obtain the initial HSB value range for each color category. The intra-category color differences are calculated to determine their final HSB value ranges and Pantone color is used for fine-tuning.

Findings

With practical applications in mind, the FoCo system is designed as a hierarchical structure with three layers.

Originality/value

The FoCo system is designed as a hierarchical structure with three layers: color units for color matching-related tasks, color categories for style analysis tasks and color tones for color recognition tasks. Extensive experiments demonstrate the effectiveness of the FoCo system.

Details

International Journal of Clothing Science and Technology, vol. 31 no. 5
Type: Research Article
ISSN: 0955-6222

Keywords

Article
Publication date: 6 May 2020

Renee Flasher, Michelle Lau and Dara M. Marshall

The US federal government requires auditors to follow governmental auditing standards when performing audits of entities expending significant federal government dollars…

Abstract

Purpose

The US federal government requires auditors to follow governmental auditing standards when performing audits of entities expending significant federal government dollars. This study explores stakeholder participation during the comment letter phase of government auditing standard setting to determine if participation is symbolic or substantive.

Design/methodology/approach

Researchers conduct an analysis of the 179 comment letters submitted to the US Government Accountability Office (GAO) and received for their 2010 and 2017 exposure drafts of government auditing standards.

Findings

The distribution of stakeholder participation groups in the government auditing standard-setting process differs from the distribution in the private company auditing standard-setting process. On average, participants submit letters that are greater than two pages in length. Participants also contribute feedback on topics that the GAO directly solicits. Taken together, the results demonstrate stakeholder behaviors that are consistent with a substantive rather than symbolic due process involvement for government auditing standards.

Research limitations/implications

Stakeholder beliefs are inferred based on the observed behavior of comment letter submissions. Also, there is a subjective element to the classification of the comment letters for the study.

Practical Implications

Given the far-reaching implications of Yellow Book auditing standards on public, private and nonprofit entities, the findings are relevant to a heterogeneous audience. This study reveals opportunities for users of government auditing standards, practitioners and academics for greater involvement in due process standard setting to bring additional legitimacy to the GAO and its standard-setting activities.

Originality/value

Beyond the current study, little empirical research examines Yellow Book auditing standards or the due process through which these standards are established. This is the first study to examine the complete set of comment letters for the 2010 and 2017 exposure drafts of government auditing standards.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 2
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 1 March 1992

Dale L. Flesher

Describes how audit reports issued by the General Accounting Office(GAO) can be used to teach internal auditing students not only aboutaudit reports, but the wide…

Abstract

Describes how audit reports issued by the General Accounting Office (GAO) can be used to teach internal auditing students not only about audit reports, but the wide subject‐matter examined by internal auditors. Audit reports are available free from the GAO. Details how students learn by comparing the GAO reports with the recommendations in textbooks and journal articles.

Details

Managerial Auditing Journal, vol. 7 no. 3
Type: Research Article
ISSN: 0268-6902

Keywords

Book part
Publication date: 21 November 2014

Jiti Gao and Maxwell King

This paper considers a class of parametric models with nonparametric autoregressive errors. A new test is established and studied to deal with the parametric specification…

Abstract

This paper considers a class of parametric models with nonparametric autoregressive errors. A new test is established and studied to deal with the parametric specification of the nonparametric autoregressive errors with either stationarity or nonstationarity. Such a test procedure can initially avoid misspecification through the need to parametrically specify the form of the errors. In other words, we estimate the form of the errors and test for stationarity or nonstationarity simultaneously. We establish asymptotic distributions of the proposed test. Both the setting and the results differ from earlier work on testing for unit roots in parametric time series regression. We provide both simulated and real-data examples to show that the proposed nonparametric unit root test works in practice.

Article
Publication date: 11 February 2014

Charles E. Malone

- The aim of this article is to promote the use of free government resources to librarians and library users by focusing on four starting points for finding government…

275

Abstract

Purpose

- The aim of this article is to promote the use of free government resources to librarians and library users by focusing on four starting points for finding government information that is freely available.

Design/methodology/approach

- This article uses the No Child Left Behind act to compare the types of information that can be found in US Dept. of Education web pages, Congressional Research Service reports, General Accountability Office reports, and Congressional committee hearings.

Findings

- Each of the four government resources described in the article provides a wealth of information on the example topic. However, the information found from each resource is influenced by the mission of the organization, creating disparity in the depth of information offered and the manner in which it is presented.

Practical implications

- One can use the federal government agency that works in a subject area to find an overview, legal background, reports, and statistics on that subject, as well as information on how the agency is administering policies related to that topic. The Congressional Research Service can provide a broad outside overview of the subject along with pro and con issues related to the subject. The Government Accountability Office can add detailed analysis and criticism on the subject. Congressional committee hearings can provide testimony and reports from stakeholders and experts on the subject, offering a variety of viewpoints.

Originality/value

- This paper fills an identified need for comparison of these four sources as primary starting points for finding and using government information.

Article
Publication date: 16 June 2022

Honggang Gao

The purpose of this paper is to study the control strategy of transition mode of the stopped-rotor (SR) aircraft under the condition of redundant control and complex…

Abstract

Purpose

The purpose of this paper is to study the control strategy of transition mode of the stopped-rotor (SR) aircraft under the condition of redundant control and complex aerodynamic characteristics.

Design/methodology/approach

This paper first proposes a transition strategy for the conversion between helicopter mode and fixed-wing mode. Then, aiming at the redundancy of the two control systems in the transition process, a control model is proposed, which greatly simplifies the control in conversion mode. Then, to facilitate the design of the control system, the Takagi-Sugeno model of the SR aircraft in transition mode is established. Finally, an explicit model tracking and tuning parameter stability augmentation control system is designed, so that the SR aircraft has a good stability during the transition process. Then, the outer loop control system of transition flight is designed.

Findings

The simulation results show that the control strategy proposed in this paper can realize the mode conversion well. It lays a solid foundation for the subsequent engineering flight test for the SR aircraft.

Originality/value

The work done in this paper provides ideas and methods for the flight control system design of SR aircraft in transition mode. The method of designing control model to solve the coordination of redundant control system is also applicable for other multimode aircraft, which provides a simple and convenient method for the multimode aircraft control.

Details

Aircraft Engineering and Aerospace Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1748-8842

Keywords

Article
Publication date: 31 May 2019

X.W. Gao, Huayu Liu, Miao Cui, Kai Yang and Haifeng Peng

The purpose of this paper is to propose a new strong-form numerical method, called the free element method, for solving general boundary value problems governed by partial…

Abstract

Purpose

The purpose of this paper is to propose a new strong-form numerical method, called the free element method, for solving general boundary value problems governed by partial differential equations. The main idea of the method is to use a locally formed element for each point to set up the system of equations. The proposed method is used to solve the fluid mechanics problems.

Design/methodology/approach

The proposed free element method adopts the isoparametric elements as used in the finite element method (FEM) to represent the variation of coordinates and physical variables and collocates equations node-by-node based on the newly derived element differential formulations by the authors. The distinct feature of the method is that only one independently formed individual element is used at each point. The final system of equations is directly formed by collocating the governing equations at internal points and the boundary conditions at boundary points. The method can effectively capture phenomena of sharply jumped variables and discontinuities (e.g. the shock waves).

Findings

a) A new numerical method called the FEM is proposed; b) the proposed method is used to solve the compressible fluid mechanics problems for the first time, in which the shock wave can be naturally captured; and c) the method can directly set up the system of equations from the governing equations.

Originality/value

This paper presents a completely new numerical method for solving compressible fluid mechanics problems, which has not been submitted anywhere else for publication.

Details

Engineering Computations, vol. 36 no. 8
Type: Research Article
ISSN: 0264-4401

Keywords

Article
Publication date: 1 January 1992

Sow‐Lin Chan, Hian‐Chye Koh and Chan‐Kee Low

Illustrates the use of the Bayesian decision‐tree approach inmaking auditing decisions. First reviews the audit process and showsthat the outcomes of auditing decisions…

Abstract

Illustrates the use of the Bayesian decision‐tree approach in making auditing decisions. First reviews the audit process and shows that the outcomes of auditing decisions depend not only on the courses of action but also on some uncontrollable chance events. Explains the Bayesian decision‐tree approach and the concepts of prior and posterior probabilities and expected values. Also illustrates the framework within which the approach is applicable. Shows how the Bayesian decision‐tree approach can be applied in auditing situations (e.g. substantive testing and the review of other auditor′s work). Finally, suggests some probability results that can be used in other auditing contexts. Offers additional insights into the use of Bayesian methods in auditing and presents auditors with a tool which they can use in making auditing decisions.

Details

Managerial Auditing Journal, vol. 7 no. 1
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 November 2006

Simon S. Gao and Jane J. Zhang

To identify the applicability of social auditing as an approach of engaging stakeholders in assessing and reporting on corporate sustainability and its performance.

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Abstract

Purpose

To identify the applicability of social auditing as an approach of engaging stakeholders in assessing and reporting on corporate sustainability and its performance.

Design/methodology/approach

Drawing upon the framework of AA1000 and the social auditing studies, this paper links stakeholder engagement, social auditing and corporate sustainability with a view to applying dialogue‐based social auditing to address corporate sustainability.

Findings

This paper identifies a “match” between corporate sustainability and social auditing, as both aim at improving the social, environmental and economic performance of an organisation, considering the well‐being of a wider range of stakeholders and requiring the engagement of stakeholders in the process. This paper suggests that social auditing through engaging stakeholders via dialogue could be applied to build trusts, identify commitment and promote co‐operation amongst stakeholders and corporations.

Research limitations/implications

This research requires further empirical research into the practicality of social auditing in addressing corporate sustainability and the determination of the limitations of dialogue‐based social auditing.

Practical implications

Social auditing has been identified as a useful mechanism of balancing differing interests among stakeholders and corporations in a democratic business society. The application of social auditing in developing and achieving corporate sustainability has apparently practical implications.

Originality/value

This paper examines the applicability of dialogue‐based social auditing in helping business to move towards sustainability. Social auditing as a process of assessing and reporting on corporate social and environmental performance through engaging stakeholders via dialogue could be applied to build trusts, identify commitment and promote cooperation amongst stakeholders and corporations.

Details

Business Process Management Journal, vol. 12 no. 6
Type: Research Article
ISSN: 1463-7154

Keywords

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