M.Com. (Computer Auditing) / This study investigates the effects of the implementation and upgrade of financial Enterprise Resource Planning (hereafter ERP) systems, particularly the Oracle system, on financial reporting and audit. It also determines whether the independent external auditors play a vital role in the process of implementing internal controls in the implementation and upgrade of the Oracle system at a higher education institution (hereafter HEI). With the ever-evolving information technology, it is of utmost importance that the necessary controls be implemented. A sample of 18 Oracle system users from the HEI finance expenditure department and HEI independent external auditors is surveyed and the results of the survey are used to provide advice to organisational management on measures that should be implemented to ensure smooth systems implementation and post-implementation results. The empirical study indicates that the HEI had adequate measures and controls in place to ensure that the ERP implementation runs smoothly and threats are avoided, resulting in a successful implementation for competitive advantage in HEI.

Because of the high cost and impracticality of a high connectivity network, most recent research in transaction processing has focused on a distributed replicated database system. In such a system, multiple copies of a data item are created and stored at several sites in the network, so that the system is able to tolerate more crash and communication failures and attain higher data availability. However, the multiple copies also introduce a global inconsistency problem, especially in a partitioned network. In this dissertation a tree quorum algorithm is proposed to solve this problem, imposing a logical tree structure along with dynamic system reconfiguration on all the copies of each data item. The proposed algorithm can be viewed as a dynamic voting technique which, with the help of an appropriate concurrency control algorithm, exhibits the major advantages of quorum-based replica control algorithms and of the available copies algorithm, so that a single copy is read for a read operation and a quorum of copies is written for a write operation. In addition, read and write quorums are computed dynamically and independently. As a result expensive read operations, like those that require several copies of a data item to be read in most quorum schemes, are eliminated. Furthermore, the message costs of read and write operations are reduced by the use of smaller quorum sizes. Quorum sizes can be reduced to a constant in a lightly loaded system, and log n in a failure-free network, as well as [n +1/2] in a partitioned network in a heavily loaded system. On average, our algorithm requires fewer messages than the best known tree quorum algorithm, while still maintaining the same upper bound on quorum size. One-copy serializability is guaranteed with higher data availability and highest degree of fault tolerance (up to n - 1 site failures).

There are at least 21 dendro-data formats used in dendrochronology laboratories around the world. Many of these formats are read by a limited number of programs, thereby inhibiting collaboration, limiting critical review of analyses, and risking the long-term accessibility of datasets. Some of the older formats are supported by a single program and are falling into disuse, opening the risk for data to become obsolete and unreadable. These formats also have a variety of flaws, including but not limited to no accurate method for denoting measuring units, little or no metadata support, lack of support for variables other than whole ring widths (e.g. earlywood/latewood widths, ratios and density). The proposed long-term solution is the adoption of a universal data standard such as the Tree-Ring Data Standard (TRiDaS). In the short and medium term, however, a tool is required that is capable of converting not only back and forth to this standard, but between any of the existing formats in use today. Such a tool is also required to provide continued access to data archived in obscure formats. This paper describes TRiCYCLE, a new application that does just this. TRiCYCLE is an open-source, cross-platform, desktop application for the conversion of the most commonly used data formats. Two open source Java libraries upon which TRiCYCLE depends are also described. These libraries can be used by developers to implement support for all data formats within their own applications.

The purpose of this study was to compare the number of rotations to failure of three different rotary file systems. ProFile, Sequence, and Liberator files in sizes 25 and 40 with 0.04 taper were divided into groups of five and rotated against a grooved metal block mounted to a Universal testing machine at 31 and 34 degrees. Each file was rotated at 300 rpm until fracture occurred. The number of rotations to fracture were calculated. Use of a three-way ANOVA and Tukey's HSD multiple comparison tests revealed significant differences for the angle of deflection, size, and type of file. An increased angle of deflection resulted in a decreased number of rotations to failure for all three file types. An increased size of file also resulted in a decreased number of rotations to failure in all the groups. Liberator and Sequence files required fewer rotations to failure than ProFiles in all groups tested except the size 25 files rotated at the less severe angle. ProFiles appear to be more resistant to flexural fracture than Liberator and Sequence files unless the files are of smaller size with a less severe curvature. Care should be taken to limit the number of uses when using larger size files, especially Liberator and Sequence files, around severe curvatures.

K3 ENDO, PRO TAPER, AND PRO FILE SYSTEMS: BREAKAGE AND DISTORTION IN SEVERELY CURVED ROOTS OF MOLARS.By Matthew T. Ankrum, D.D.S.A Thesis submitted in partial fulfillment of the requirements for the degree of Master of Science at Virginia Commonwealth University.Virginia Commonwealth University, 2003Major Director: Gary R. Hartwell, D.D.S., M.S.Chairman and Professor, Department of EndodonticsIt was the aim of this study to investigate the incidence of file breakage and distortion when the Pro Taper, K3 Endo and ProFile systems were used to instrument canals in the severely curved roots of extracted molars.Forty-five roots of extracted mandibular and maxillary molars with curvatures between 40 and 75 degrees were chosen for use in this study. The roots in Group One were instrumented with the Pro File (PF) system and served as the control group. Roots in Group Two were instrumented with the Pro Taper (PT) system and those in Group Three were instrumented with the K3 Endo (K3) system. The three systems were used according to the manufacturers' instructions.The proportion of files distorted was 15.3% for the PF group, 2.4% for the PT group, and 8.3% for the K3 group. There was a statistically significant difference between the PF and PT groups (p = .0079). The percentage of broken files was 1.7% for the PF group, 6.0% for the PT group and 2.1% for the K3 group. No statistically significant differences were found between these three groups (p = .4243). The results of this study showed that these three rotary tapered systems were not significantly different with regard to breakage. There were significantly more distorted files in the PF group when compared to the PT group, with regard to distortion there was no significant difference between the PT and K3 and the PF and K3 groups.

OF THE THESIS Name: Bc. Lada Broklová Specialization: Addictology Head of the thesis: Mgr. Jaroslav Šejvl Opponent: JUDr. Michaela Štefunková, Ph.D. Pages: 91 The name of the thesis: THE RELATIONSHIP OF ALCOHOL AND MURDERS OF WOMEN IN THE CZECH REPUBLIC - CASE STUDIES Abstract: The aim of the thesis is to analyze committing murders by women who are under the influence of alcohol. The theoretical part focuses on explaining the concepts and characteristics of the alcohol, crime, violent crime and the concept of alcohol as a criminogenic factor. There are the chapters specifically aimed at women and alcohol and women-murderess. The first part summarizes the essentials of what was published in this issues. The work is accompanied by several illustrative charts. The practical part focuses on qualitative research using methods of analysis of court files. The work is conceived as case study, detailed studies of three cases of murders committed by women under the influence of alcohol. Using the method of trapping patterns alcohol career perpetrators, the effect of alcohol on the offense, personality structure of perpetrator and the crime were monitored. It was found that the examined cases are without departing from the cases commonly described in the literature. Perpetrators at the time of crimes were...

This thesis aims to offer a comprehensive analysis of peer-to-peer-based file-sharing by focusing on the discourses about use, agency and motivation involved, and how they interrelate with the infrastructural properties of file-sharing. Peer-to-peer-based file-sharing is here defined as the unrestricted duplication of digitised media content between autonomous end-nodes on the Internet. It has become an extremely popular pastime, largely involving music, film, games and other media which is copied without the permission of the copyright holders. Due to its illegality, the popular understanding of the phenomenon tends to overstate its conflictual elements, framing it within a legalistic 'copyfight'. This is most markedly manifested in the dichotomised image of file-sharers as 'pirates' allegedly opposed to the entertainment industry. The thesis is an attempt to counter this dichotomy by using a more heterodox synthesis of perspectives, aiming to assimilate the phenomenon's complex intermingling of technological, infrastructural, economic and political factors. The geographic context of this study is Sweden, a country characterised by early broadband penetration and subsequently widespread unrestricted file-sharing, paralleled by a lively and well-informed public debate. This gives geographic specificity and further context to the file-sharers' own justificatory discourses, serving to highlight and problematise some principal assumptions about the phenomenon. The thesis thus serves as a geographically contained case study which will have analytical implications outside of its immediate local context, and as an inquiry into two aspects of file-sharer argumentation: the ontological understandings of digital technology and the notion of agency. These, in turn, relate to particular forms of sociality in late modernity. Although the agencies and normative forces involved are innumerable, controversies about agency tend to order themselves in a more comprehensive way, as they are appropriated discursively. The invocation to agency that is found in the justificatory discourses - both in the public debate and among individual respondents - thus allows for a more productive and critically attentive understanding of the phenomenon than previously

M.Com. / Information and the IT systems that support it are important business assets. Their availability, integrity and confidentiality are essential to maintain an organisations competitive edge, cash flow, profitability, company image and compliance with legal requirements. Organisations world-wide are now facing increased security threats from a wide range of sources. Information systems may be the target of a range of serious threats including computer-based fraud, espionage, sabotage, vandalism and other sources of failure or disaster ...

We present an in-depth analysis of the music industry and use our findings to judge the practical assumptions and design of an original theoretical model. The model is in three stages, where, in a Hotelling-type framework, the last agents to act are consumers who choose between copying, purchasing, or staying out of the market for music. Prior to the last stage, the record label chooses its profit maximizing price and, in the first stage, we incorporate the artist-label bargaining agreement into a theoretical framework using the Nash cooperative bargaining solution. The current structure of the music industry is a combination of the oligopoly and monopolistic competition models, consisting of five major labels and many independents. Despite major labels' advantage in large-scale distribution, we argue that digital downloading has the potential to radically alter the current industry structure, and that artists would be unable to sell their music in such an environment without enforceable copyrights. Our model assumes that the most important determinants of CD and copy demand are consumers' tastes and transaction costs of copying, CD prices, and the substitutability between CDs and copies. We hypothesize that Internet file-sharing has been undertaken by both consumers who were previously not in the market, and by those who decided to copy rather than buy. In regard to firm strategy, the model suggests that labels could increase the sales of CDs by trying to increase consumers' taste for music, perhaps by reducing the price of CDs. Our model also predicts a positive relationship between artists' optimal share of album sales and their bargaining power, as well as a negative relationship between artists' optimal share and their risk aversion. Since lowering the reliance on labels for distribution would increase artists' bargaining power, our model predicts that artists' share of profits should increase as legitimate digital distribution gains prominence. We also provide empirical testing of our hypothesis that some music file-sharing has been done by consumers frequently not in the market. After examining consumers' expenditures and aggregate industry sales, we are unable to reject our hypothesis

This work is an investigation into reconstructing fragmented ASCII files based on content analysis motivated by a desire to demonstrate machine learning's applicability to Digital Forensics. Using a categorized corpus of Usenet, Bulletin Board Systems, and other assorted documents a series of experiments are conducted using machine learning techniques to train classifiers which are able to identify fragments belonging to the same original file. The primary machine learning method used is the Support Vector Machine with a variety of feature extractions to train from. Additional work is done in training committees of SVMs to boost the classification power over the individual SVMs, as well as the development of a method to tune SVM kernel parameters using a genetic algorithm. Attention is given to the applicability of Information Retrieval techniques to file fragments, as well as an analysis of textual artifacts which are not present in standard dictionaries.