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This paper aims to study the effects of two different types of state skepticism prompts, as well as the effect of the trait of professional skepticism on auditor cognitive performance in a hypothesis-testing task. It examines the effect of a professional skepticism prompt, based on the presumptive doubt view of professional skepticism, as well as the effect of a cheater-detection prompt, based on social contracts theory.

Seventy-eight audit students and 85 practising auditors examine an audit case and determine the evidence needed to test the validity of a management's assertion in a Wason selection task. The experiment manipulates the presence of a professional skepticism prompt and the presence of a cheater-detection prompt. The personality trait of professional skepticism is measured with Hurtt's scale.

The presence of a professional skepticism prompt improves cognitive performance in the sample of students, but not in the sample of auditors. The presence of a cheater-detection prompt has no significant effect on performance in the student or auditor sample. The personality trait of professional skepticism is a significant predictor of cognitive performance in the sample of students but not in the sample of auditors.

Results suggest that increasing the states of skepticism or suspicion toward the client firm's management may have no incremental effect on the normative hypothesis testing performance of experienced auditors. However, actively encouraging skeptical mindsets in novice auditors is likely to improve their cognitive performance in hypothesis testing tasks.

The study is the first to examine the joint effects of two specific types of state skepticism prompts, a professional skepticism prompt and a cheater-detection prompt, as well as the effect of the personality trait of professional skepticism, on auditor cognitive performance in a hypothesis-testing task. The study contributes to the literature by bringing together the psychology theory of social contracts and auditing research on professional skepticism, to examine auditors' reasoning performance in a hypothesis-testing task.

The primary purpose of this paper is to present a comprehensive strategy for performance, reliability and scalability (PSR) testing of multi‐tier web applications.

The strategy for PSR testing is presented primarily through examination of the intangible knowledge base in the PSR testing field. The paper also draws on relevant recent work conducted in the area of software performance evaluation.

The study revealed that appropriate testing procedures are critical for the success of web‐based multi‐tier applications. However, there was little academic work that collectively focused on PSR testing issues. This paper provides step‐by‐step testing procedures to ensure that web‐based applications are functioning well to meet user demands.

Given the rapid changes in technology and business environments, more applied research will be needed in the area of PSR testing to ensure the successful functioning of web‐based applications. For future studies, structured interviews or case‐study methods could be employed to present the views of online companies.

This paper provides a comprehensive strategy and the suggested steps for managers and technical personnel to ensure that the multi‐tier, web‐based applications are effective, scalable and reliable.

Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

Examines the fourteenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.

Introduction Employers have often hired graduates of vocational training programmes based on their diplomas and certificates rather than on their capabilities. As a result, these employers do not frequently hold vocational education/training in the highest regard. Additionally, the profession itself is concerned about the discouraging outcomes of some vocational programmes. Employers, governing bodies and taxpayers are all insisting that vocational programmes become more accountable.

Performance testing is a way of finding out what a person can do as distinct from what he knows about or what he claims to be able to do. It is therefore rather surprising that such an obviously useful testing method has for so long remained a rather neglected member of the testing family. Paper and pencil tests of aptitude and achievement on the other hand have been in widespread use and a considerable industry has grown up around them. It is not necessary to look very far to see why paper and pencil tests have enjoyed such popularity; they are usually an efficient and economical method of testing. The economic aspect is a particularly important one, since written tests can be given to large groups at a single sitting and marked quickly. Performance tests on the other hand are usually longer and require a lower tester/candidate ratio.

Intensive traffic often occurs in web‐enabled business processes hosted by travel industry and government portals. An extreme case for intensive traffic is flash crowd situations when the number of web users spike within a short time due to unexpected events caused by political unrest or extreme weather conditions. As a result, the servers hosting these business processes can no longer handle overwhelming service requests. To alleviate this problem, process engineers usually analyze audit trail data collected from the application server and reengineer their business processes to withstand unexpected surge in the visitors. However, such analysis can only reveal the performance of the application server from the internal perspective. This paper aims to investigate this issue.

This paper proposes an approach for analyzing key performance indicators of traffic intensive web‐enabled business processes from audit trail data, web server logs, and stress testing logs.

The key performance indicators identified in the study's approach can be used to understand the behavior of traffic intensive web‐enabled business processes and the underlying factors that affect the stability of the web server.

The proposed analysis also provides an internal as well as an external view of the performance. Moreover, the calculated key performance indicators can be used by the process engineers for locating potential bottlenecks, reengineering business processes, and implementing contingency measures for traffic intensive situations.

This paper discusses the use of drugs in the workplace with particular enphasis on the practice of drug testing, outlining arguments, both for and against. We conclude that drug testing tends to destroy the employee‐employer relationship, recommending strongly not to engage in the practice. Finally, alternatives to drug testing are outlined, culminating in a call to place greater emphasis on performance testing.

Every employer, unless he or she has no pool of applicants or potential applicants to choose from, engages in hiring choices. While the hiring process may vary, both from one employer to another and from one job to another, some form of screening occurs. In recent years, students of management have noted the proliferation of screening practices in the hiring process, especially in bringing new technologies such as medical and drug testing procedures. Testing and other screening practices, while wide‐ranging both with respect to their ends and means, have raised consistent patterns of concern among job‐seekers, public policy makers and managers themselves. In this monograph a variety of methods of screening and issues of public policy raised by screening procedures are discussed. An overview of United States law regulating the screening process is provided, together with future directions in the area of screening in the US.

The purpose of this paper is to evaluate the performance of 191 equity unit trusts in an emerging market, South Africa over the period from February 2006 to January 2016, which captures different market conditions (pre-global financial crisis, crisis and recovery periods). Besides testing for managerial ability, both cross-sectional regression and the non-parametric rank correlation test are used to test whether the performance generated by unit trusts does persist.

To evaluate the managerial ability of portfolio managers, two widely used methods, the Treynor-Mazuy (1966) model and Henriksson-Merton (1981) model, are employed. Both models test whether portfolio managers have stock selection and market timing ability. The cross-sectional regression and the rank correlation test are implemented which account for both parametric and non-parametric approaches of persistence testing, respectively.

Weak evidence of stock selection as well as market timing ability was found. Moreover, most of the unit trusts are reported to have insignificant coefficients. When testing for performance persistence using returns, the Sharpe ratio and the Sortino ratio as performance metrics, the overall results also revealed weak evidence of persistence that is equally spread across winning and losing funds.

While research on unit trusts’ performance has been conducted in emerging economies, little has been done in testing for managerial ability in general and in South Africa in particular. Moreover, the research tends to focus more on one class – Equity General. This paper extends the performance literature by testing whether portfolio managers in the South African equity unit trusts industry have stock selection and market timing ability.