每當重大舞弊案件發生時，社會大眾常將矛頭指向負責財務報表查核的會計師，認為會計師並沒有負起他（她）應負的責任，在國際上，如安隆案(Enron)、世界通訊（Worldcom）的隱瞞虧損、線上時代華納（AOL Time Warner）的虛報廣告營收等等事件皆是如此；在我國，也有赫赫有名的博達等案。 會計師的專業與超然獨立的立場，使得簽證功能得到資訊使用者的信任，對投資大眾而言，亦提供一層重要的保障。然而，會計師所提供之合理確信並非絕對之保證，一旦因為某些無法控制之因素造成企業失敗，相關利害關係人無可避免地會將矛頭指向會計師，因此跟隨而來的訴訟將對會計師造成相當大的損失，而利害關係人與會計師的認知差距即為造成訴訟的關鍵因素。 本研究先探討會計師查核舞弊的責任為何?再進一步研究財務報表使用者與會計師間，對於會計師執行財務報表查核時，偵測舞弊責任的認知，同時研究不同人之間，是否存有認知差距。 本研究採透鏡模型觀念，針對學過及未學過審計學的人進行問卷調查，研究結果發現：受試者皆認為會計師負有偵測管理舞弊的責任，財務報表使用者與會計師之間的認知，雖然使用的線索相同，但線索使用的程度仍有不同。 關鍵字：舞弊、會計師責任、透鏡模型 / Every time when there is serious fraud, the public will accuse the audit accountant for not taking the responsibility he/she should take. Internationally, there are Enron and Worldcom concealed their loses, AOL Time Warner overstated their commercial revenues. In Taiwan, there are also cases like procomp. Due to the profession and independence of accountants, the public trusts the opinion they issued toward the financial statements. However, the assurance that the audit accountant provides is highly but not absolute guarantee. Once there is some incontrollable factors lead to business failure, the interested party will blame the audit accountants. Therefore, the follow-up lawsuit will cause a lot loses to the accountant. The gap between interested party and accountant will be the key point to the lawsuit. The study tries to analyze the viewpoints of the interested party and accountants toward the accountant duty of inspecting fraud when auditing financial statements. The study uses questionnaire, taking national university graduated and college students as objects, and discuss by the framework of lens model. The study concluded that all the interviewee think that the audit accountant has the responsibility to examine the fraud. As to the perception of interested party and accountants, on the other hand, though the interest party and accountant own the same clues, they use them to different extent.

In the modern day, recognition and tracking of face or the iris is potentially one of the most powerful ways of differentiating between an authentic person and an imposter. Our method uses stereo vision to track the 3-Dimensional coordinates of a target equivalent to a person’s eyes and using a pan-tilt unit we target these areas for additional processing such as iris or facial imaging. One of the most important parts involved in tracking is the way the pan-tilt unit is calibrated. There have been techniques in the past where PTZ (Pan-tilt-zoom) digital camera has been used and calibrated using self calibration techniques involving a checker board calibration grid but the tracking error was found to be large in these techniques. We introduce a more accurate form of calibration of the pantilt unit using photogrammetric calibration technique and view the pan-tilt unit as an emulation of a Pinhole Lens Model to detect and track the target. The system is demonstrated on ideal targets.

No description available.

Clinical decision rules improve health care fidelity, benefit patients, physicians and healthcare systems, without reducing patient safety or satisfaction, while promoting cost-effective practice standards. It is critical to appropriately and consistently apply clinical decision rules to realize these benefits. The objective of this thesis was to understand how physicians use the Ottawa Ankle Rules to guide radiography decision-making. The study employed a clinical judgment survey targeting members of the Canadian Association of Emergency Physicians. Statistical analyses were informed by the Brunswik Lens Model and Social Judgment Analysis. Physicians’ overall agreement with the ankle rule was high, but can be improved. Physicians placed greatest value on rule-based cues, while considering non-rule-based cues as moderately important. There is room to improve physician agreement with the ankle rule and use of rule-based cues through knowledge translation interventions. Further development of this Lens Modeling technique could lend itself to a valuable cognitive behavioral intervention.

Clinical decision rules improve health care fidelity, benefit patients, physicians and healthcare systems, without reducing patient safety or satisfaction, while promoting cost-effective practice standards. It is critical to appropriately and consistently apply clinical decision rules to realize these benefits. The objective of this thesis was to understand how physicians use the Ottawa Ankle Rules to guide radiography decision-making. The study employed a clinical judgment survey targeting members of the Canadian Association of Emergency Physicians. Statistical analyses were informed by the Brunswik Lens Model and Social Judgment Analysis. Physicians’ overall agreement with the ankle rule was high, but can be improved. Physicians placed greatest value on rule-based cues, while considering non-rule-based cues as moderately important. There is room to improve physician agreement with the ankle rule and use of rule-based cues through knowledge translation interventions. Further development of this Lens Modeling technique could lend itself to a valuable cognitive behavioral intervention.

Clinical decision rules improve health care fidelity, benefit patients, physicians and healthcare systems, without reducing patient safety or satisfaction, while promoting cost-effective practice standards. It is critical to appropriately and consistently apply clinical decision rules to realize these benefits. The objective of this thesis was to understand how physicians use the Ottawa Ankle Rules to guide radiography decision-making. The study employed a clinical judgment survey targeting members of the Canadian Association of Emergency Physicians. Statistical analyses were informed by the Brunswik Lens Model and Social Judgment Analysis. Physicians’ overall agreement with the ankle rule was high, but can be improved. Physicians placed greatest value on rule-based cues, while considering non-rule-based cues as moderately important. There is room to improve physician agreement with the ankle rule and use of rule-based cues through knowledge translation interventions. Further development of this Lens Modeling technique could lend itself to a valuable cognitive behavioral intervention.

No description available.

The human eye is a complex optical system comprised of many components. The crystalline lens, an optical component with a gradient index (GRIN), is perhaps the least understood as it is situated inside the eye and as a result is difficult to characterize. Its complex nonlinear structure is not easily measured and consequently not easily modeled. Presently several models of the GRIN structure exist describing the average performance of crystalline lenses. These models, however, do not accurately describe the performance of crystalline lenses on an individual basis and a more accurate individual eye model based on anatomical parameters is needed. This thesis proposes an anatomically correct, individually customizable crystalline lens model. This is an important tool and is needed both for research on the optical properties of human eyes and to diagnose and plan the treatment of optically based visual problems, such as refractive surgery planning. The lens model consisted of an interior GRIN with a constant refractive index core. The anterior and posterior surface was described by conic sections. To realize this eye model, the optical and biometric properties of mammalian lenses were measured and the correlation relationships between these measurements were used to simplify the model down to one fitting parameter which controls the shape of the GRIN. Using this data, an anatomically correct individualizable model of the lens was successfully realized with varying parameters unique to each lens. Using this customizable lens model, customizable human eye models based on measurements of the entire human eye can be realized.

The human eye is a complex optical system comprised of many components. The crystalline lens, an optical component with a gradient index (GRIN), is perhaps the least understood as it is situated inside the eye and as a result is difficult to characterize. Its complex nonlinear structure is not easily measured and consequently not easily modeled. Presently several models of the GRIN structure exist describing the average performance of crystalline lenses. These models, however, do not accurately describe the performance of crystalline lenses on an individual basis and a more accurate individual eye model based on anatomical parameters is needed. This thesis proposes an anatomically correct, individually customizable crystalline lens model. This is an important tool and is needed both for research on the optical properties of human eyes and to diagnose and plan the treatment of optically based visual problems, such as refractive surgery planning. The lens model consisted of an interior GRIN with a constant refractive index core. The anterior and posterior surface was described by conic sections. To realize this eye model, the optical and biometric properties of mammalian lenses were measured and the correlation relationships between these measurements were used to simplify the model down to one fitting parameter which controls the shape of the GRIN. Using this data, an anatomically correct individualizable model of the lens was successfully realized with varying parameters unique to each lens. Using this customizable lens model, customizable human eye models based on measurements of the entire human eye can be realized.

The human eye is a complex optical system comprised of many components. The crystalline lens, an optical component with a gradient index (GRIN), is perhaps the least understood as it is situated inside the eye and as a result is difficult to characterize. Its complex nonlinear structure is not easily measured and consequently not easily modeled. Presently several models of the GRIN structure exist describing the average performance of crystalline lenses. These models, however, do not accurately describe the performance of crystalline lenses on an individual basis and a more accurate individual eye model based on anatomical parameters is needed. This thesis proposes an anatomically correct, individually customizable crystalline lens model. This is an important tool and is needed both for research on the optical properties of human eyes and to diagnose and plan the treatment of optically based visual problems, such as refractive surgery planning. The lens model consisted of an interior GRIN with a constant refractive index core. The anterior and posterior surface was described by conic sections. To realize this eye model, the optical and biometric properties of mammalian lenses were measured and the correlation relationships between these measurements were used to simplify the model down to one fitting parameter which controls the shape of the GRIN. Using this data, an anatomically correct individualizable model of the lens was successfully realized with varying parameters unique to each lens. Using this customizable lens model, customizable human eye models based on measurements of the entire human eye can be realized.