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One crucial but sometimes overlooked fact regarding the difference between observation in the cross-section and observation over time must be stated before proceeding further. Tempting though it is to draw conclusions about the dynamics of a process from cross-sectional observations taken as a snapshot of that process, it is a fallacious practice except under a very precise condition that is highly unlikely to obtain in processes of interest to the social scientist. That condition is known as ergodicity.

This study aims to identify characteristics of firms reporting multiple years of material weaknesses in internal control over financial reporting (MWICFR), labeled “Repeat Offenders”, and examine their characteristics and the types of material weaknesses they report using both broad and COSO-based classification schemes. The analysis compares these firms with firms reporting only one year of MWICFR and examines the differences between Repeat Offenders reporting consecutive and non-consecutive weaknesses.

Univariate and multivariate analyses were conducted on a sample of 1,793 firm-year observations, split into Repeat Offenders and non-Repeat Offenders, and collected from AuditAnalytics and Compustat from 2007 to 2015.

On average, 40% of adverse opinions in ICFR each year can be attributed to Repeat Offenders. Compared to one-time MWICFR firms, Repeat Offenders are significantly more likely to report general material weaknesses and, within the COSO framework, are significantly more likely to report issues with Segregation of Duties and Processes and Procedures. Repeat Offenders reporting consecutive years of MWICFR are significantly more likely to have general weaknesses than non-consecutive Repeat Offenders and are also significantly more likely to report issues with Segregation of Duties and Personnel.

Prior studies have examined unremediated ICFR issues in the periods immediately following SOX implementation. This study extends this literature with a longer, more current sample period, focusing on both broad and COSO-specific control issues, as well as examining consecutive and non-consecutive MWICFR and firms with more than two years of MWICFR.

This study underpins recent Securities and Exchange Commission and Public Company Accounting Oversight Board concerns regarding pervasive ICFR issues. This study identifies some of the characteristics of firms associated with weaker ICFR and pinpoints more specific areas within internal controls that frequently lead to adverse opinions.

This paper aims to discuss the classification of targets based on their radar cross-section (RCS). The wavelength, the dimensions of the targets and the distance from the antenna are in the order of 1 mm, 1 m and 10 m, respectively.

The near-field RCS is considered, and the physical optics approximation is used for its numerical calculation. To model real scenarios, the authors assume that the incident angle is a random variable within a narrow interval, and repeated observations of the RCS are made for its random realizations. Then, the histogram of the RCS is calculated from the samples. The authors use a nearest neighbor rule to classify conducting plates with different shapes based on their RCS histogram.

This setup is considered as a simple model of traffic road sign classification by millimeter-wavelength radar. The performance and limitations of the algorithm are demonstrated through a set of representative numerical examples.

The proposed method extends the existing tools by using near-field RCS histograms as target features to achieve a classification algorithm.

According to a widely accepted view, the Methodenstreit between the historical and Austrian school was the result of misunderstandings. Argues that it was rather the outcome of different solutions to genuine philosophical and methodological problems, in particular to a demarcation problem. Presents a reconstruction of the position of Roscher. Argues that Roscher sought to solve a demarcation problem and therefore triggered a problem situation which was of fundamental importance for further discussion. Contrasts the views of Roscher and Menger. Argues that Menger′s views constitute a direct response to Roscher′s problem situation.

Various devices have been identified to support research as a way of improving on observations; those in the social sciences appearing to be less effective than those in the physical sciences. To make the former more effective, it often is tried to “involve” the user ‐ as a participant observer, as a co‐researcher, as a commissioner. A clarification of the multiplicity of such attempts seems in order. Formulates a framework to summarize the most important aspects of research. Explores instances of this framework with regard to their ability to include users. One instance is applied in a “practical” situation, the improvement of a social service. This instance distinguishes sharply between two kinds of users, each using a different language to promote transfer and interaction: users inside a collective and users outside that collective.

The purpose of this paper is to state new formulation of the programme‐styled framework of pansystems research and related expansions.

Pansystems‐generalized extremum principle (0**: (dy/dx=0)**) is presented with recognitions to various logoi of philosophy, mathematics, technology, systems, cybernetics, informatics, relativity, biology, society, resource, communications and related topics: logic, history, humanities, aesthetics, journalism, IT, AI, TGBZ* <truth*goodness*beauty*Zen*>, etc. including recent rediscoveries of 50 or so pansystems logoi.

A keynote of the paper is to develop the deep logoi of the analytic mathematics, analytic mechanics, variational principles, Hilbert's sixth/23rd problems, pan‐axiomatization to encyclopedic principles and various applications. The 0**‐universal connections embody the transfield internet‐styled academic tendency of pansystems exploration.

The paper includes topics: history megawave, pansystems sublation‐modes, pan‐metaphysics, pansystems dialogs with logoi of 100 thinkers or so, and pansystems‐sublation for a series of logoi concerning the substructure of encyclopedic dialogs such as systems, derivative, extremum, quantification, variational principle, equation, symmetry, OR, optimization, approximation, yinyang, combination, normality‐abnormality, framework, modeling, simulation, relativity, recognition, practice, methodology, mathematics, operations and transformations, quotientization, product, clustering, Banach completeness theorem, Weierstrass approximation theorem, Jackson approximation theorem, Taylor theorem, approximation transformation theorems due to Walsh‐Sewell mathematical school, Hilbert problems, Cauchy theorem, theorems of equation stability, function theory, logic, paradox, axiomatization, cybernetics, dialectics, multistep decision, computer, synergy, vitality and the basic logoi for history, ethics, economics, society OR, aesthetics, journalism, institution, resource and traffics, AI, IT, etc.

The purpose of this study is to examine the effectiveness of learning Cantonese opera using Variation Theory as a guiding principle of pedagogical design.

A total of three types of speech in Cantonese opera were identified as the objects of learning in the study: patter speech, poetic speech and supported speech. Two classes of Grade five (N =54) students were arranged into an experimental group and a control group. In the experimental group, the characteristics of the three types of speech were taught using comparison and contrast techniques to help the learners identify and differentiate the characteristics of each type. The control group was taught the three types of speech sequentially without attempting to compare and contrast among the types. Pre‐ and post‐tests were conducted to test the students’ understanding of the objects of learning. An independent samples t‐test and a paired sample t‐test were applied to measure the statistical differences between the groups and the pre‐ and post‐tests, respectively.

The results indicated that there were no significant differences between the two groups before the treatment (p = .665). However, the experimental group achieved a significantly higher level of learning effectiveness than the control group after teaching (p = .003). The control group did not significantly improve their understanding after learning (p = .061), whereas the experimental group significantly increased their scores (p < .001).

The application of Variation Theory in academic subjects, especially mathematics, has been well explored in the literature. This study shows the application of Variation Theory in the cultural subject of music, and points to the potential of Variation Theory as a guiding principle of music teaching to enhance learning effectiveness.

Applied physics and engineering are essentially experimental philosophies, and so an appreciation of techniques is fundamental to their understanding. However, academic tradition is biased so heavily in favour of pure thought that the experimentalist is usually regarded as intellectually inferior to, rather than complementary with, the theoretician. Even some engineering teachers contribute to this snobbery by pretending that they are pure scientists (so alleges Thring 1965). However, there is the converse opinion: frequently the required knowledge does not exist when the technologist has to make a decision, and so in some respects he feels superior to the pure scientist.

The paper aims to gain a detailed understanding of the current health library/information environment in Saudi Arabia, to identify problems, issues, and areas for improvement, to make recommendations for improvement, and to instantiate these in models and prototypes.

A mixed method empirical approach is used in 11 health libraries, including literature survey, institutional profiling, questionnaire, interviews, non‐participant observation, and examination of documents. A model for supporting change management in Saudi health libraries is proposed, and a prototype for a Saudi Health Information Network is developed.

The healthcare libraries are well‐used, and appreciated by their users, and the staff are generally satisfied with their work. Problems and issues are identified: use of information communication technologies and digital resources; lack of proactive information services; education, training and continuing professional development for health library work; limited strategic planning and policy for these services. Recommendations are made for improvements.

The empirical research is limited to health sciences libraries in Riyadh, the capital of Saudi Arabia. The prototype health information network has not been evaluated by users.

Recommendations are made to enable the government of Saudi Arabia and its various agencies to support improvements in the existing health sciences libraries and information provision.

This is a detailed study of the health library environment in Saudi Arabia, illustrating factors typical of the situation in many other countries. The paper outlines a novel organisational change model and prototype national health information network.

The purpose of this paper is to assess whether or not electroencephalography (EEG) provides a valuable and substantial contribution to the prediction of consumer behaviour and their preferences during product consumption. In this study, the authors especially focus on individual preferences during a wine tasting experience.

A consumer neuroscience experiment was carried out with 26 participants that evaluated different red wines while their brain activity was recorded with EEG. A within-subjects design was employed and the experiment was carried out in two sessions. All participants took part in a blind taste session (no label session), in which information about the wine was not disclosed, and a normal taste session (label session), during which the bottle and its label were visible.

The findings suggest that EEG is a useful tool to study brain activity during product experience. EEG has high temporal resolution, low costs, small dimensions and superior manoeuvrability compared to other consumer neuroscience tools. However, it is noticed that there is a lack of solid theoretical background regarding brain areas (e.g. frontal cortex) and brain activity (e.g. brain waves) related to consumer preferences during product experience. This lack of knowledge causes several difficulties in replicating and validating the findings of other consumer neuroscience experiments for studying consumer behaviour.

The experiment presented in this paper is an exploratory study. It provides insights into the possible contribution of EEG data to the prediction of consumer behaviour during product experience.