PIM (Processor-In-Memory) architectures have been proposed in recent years. One major objective of PIM is to reduce the performance gap between the CPU and memory. To exploit the potential benefits of PIM, we designed a statement base parallelizing system ¡VSAGE in [1, 2]. In order to make all processors take the best-fit workload in PIM, iteration base analysis is another research issue in this paper. We extend this system to achieve better performance by devising several comprehensive optimizing techniques, which include IMOP (Intelligent Memory Operation) recognition, tiling for PIM, and a precise mechanism to get workload balance execution schedule. The experimental results are also presented and discussed.

This is a study that was conducted in order to explore Mthatha teachers’ experiences in relation to the implementation of the New Curriculum Statement (NCS). The new curriculum, having been introduced in 1997, presented some challenges that were encountered by the Junior Secondary School teachers, who were required to implement it. The challenges experienced by teachers included too much paperwork, confusion and stress, widespread learner underperformance in international and local assessments, teacher workload and the administrative burden. Ten schools from the population of schools in the Mthatha District were purposely sampled and data were collected. Quantitative and qualitative research methodologies were used to collect data from the participants who were teachers of Mthatha junior secondary schools. Questionnaires were used to collect data from teachers and structured interviews were given to school managers. The data were analyzed manually and by using SPSS Windows version 19.0 (SPSS Inc, Chicago, IL, USA). It emerged from the study that the workload was excessive as to the paperwork and confusion and stress are there due to continuous changes in the curriculum. Regular workshops conducted by experts need to be arranged timeously. Administrative equipment in schools, such as computers, are sorely needed together with clerical staff that could help with administrative tasks.

MEd Curriculum Studies) / Department of Curriculum Studies / See the attached abstract below

Financial statement fraud control has attracted considerable attention and associated response in recent years due to the incalculable collateral damage that could drain the long term success of companies. This research aims to present recommendations to improve financial statement fraud control in commercial companies. The research also evaluates the current strategies for the prevention and detection of financial statement fraud and the reaction thereto. Accordingly, the research attempts to highlight the best practices and weaknesses from the present practices. Based on the experience of two Malaysian commercial companies, the research provides ameliorations to improve the current weaknesses, in particular, to financial statement fraud control. The research takes a normative point of view in making recommendations for financial statement fraud control. A qualitative research methodology is adopted in conducting the investigation to understand the actual conduct of practices. Hence, the primary data are acquired from the case study companies and interviews with the relevant group of respondents, and secondary data from the law, regulations, legislation and professional guidelines. The research investigates the financial statement fraud regulations to understand the legal framework as well as the legal practice. Furthermore, the professional guidelines are examined to understand what the professional bodies have suggested to manage the risk of fraud, thereby enabling the researcher to understand the consequences of the actual practices and provide improvements for financial statement fraud control. In addition, interviews with regulators, forensic accountants, external auditors and independent bodies are conducted to develop an understanding of the protocols of financial statement fraud in Malaysia. Therefore, the findings of the research are a mix of the present practices, respective roles, and perceptions concerning the issues of financial statement fraud control. The case study findings demonstrate that neither case study company is highly concerned about the issue of financial statement fraud control. This provides an indication that no evidence was gained concerning specific controls embedded in the present internal control system and typifies the actual practice, in particular, the prevention, detection and response strategies to mitigate financial statement fraud. The lack of evidence presents a research limitation to identify any best practices for the mitigation of financial statement fraud in the context of commercial companies in Malaysia. The research results indicate that the case study companies are highly reliant on their respective internal controls for the prevention of financial statement fraud and detection strategies. In addition, they demonstrate that the present internal audit functions focus on operational audit and concern pertaining to corporate risk. This provides an indication that the scope of the internal auditing work is not primarily concerned with the accuracy of the financial statement information, but rather with the risk of losses to the respective companies. This certainly leaves scope for an expectation gap to arise in the present internal audit functions and the association of internal audit and risk towards financial statement fraud. The particular aspects concerning the detection of fraud in financial statements and financial statement fraud control have been perceived differently between the company’s internal and external auditors. The combined results of the perceived control by company management, the present audit functions, and the detection and control responsibilities of the internal and external auditors provide and support the existence of an internal audit expectation gap. The overall case study findings indicate evidence of an internal audit expectation gap, which constitutes a serious flaw in the internal control systems adopted by the companies. Therefore, the contribution of this research might improve the present internal control system and provide a more holistic solution for financial statement fraud control. A review of the findings also indicates that Malaysia implements the lowest penalties and exercises the most lenient enforcement in relation to financial statement fraud cases compared to the UK and the US. The research has made contributions to research methodology; contributions to knowledge about the present practices in the form of practical recommendations to improve practice; contributions to academic theory in relation to the theoretical concept of financial statement fraud control and internal auditing of financial statement and, finally, contributions to the regulators and standard setters. The research also offers anti-fraud programmes, particularly in respect of the prevention, detection and response strategies as part of a company’s efforts to mitigate financial statement fraud. Overall, the research contributes to the study of financial statement fraud control and provides practical recommendations for financial statement auditing theory. The focus on financial statement fraud in commercial companies would enhance the reliability of the issued financial statement.

Interrogation tactics Abstract The submitted diploma thesis deals with the interrogation as a criminalistic procedure. The statement is obtained from interrogated persons by means of interrogation. The statement is a source of important knowledge of a crime. A crime can be successfully elucidated on the basis of knowledge. The aim of the diploma thesis is to sort knowledge of the interrogation, the interrogation tactics and the tactical interrogation procedures from the point of view of criminal law, criminalistics and psychology. The thesis is divided into five separate chapters. The first chapter is conceived from the point of view of criminal law. First chapter deals with the regulation of interrogation in the Czech Criminal Procedure Code and with the rights and obligations of the interrogated persons. The second and third chapters are the focus of this diploma thesis. Chapters deal with the preparation of the interrogation, the phases of the interrogation, the inquiries asked during the interrogation and the tactical interrogation procedures. My intention is to demonstrate how to perform tactical procedures correctly and legally. Equally important chapter is the chapter fourth, which deals with the interrogation from the point of view of psychology, especially the credibility of the interrogated person...

Artist Statement

The Flexible Print Circuit industry now is difficult to earn profit, because of few results , such as, homogeneous products, main materials depending on import of foreign country, rapidly lower down price for competition and being the OEM firm of the main computer producers. If you are not the leading firm in this industry, you will go bankrupt or make loss all the time. My thesis try to find out which factors will influence firm¡¦s profit by compositing eight financial ratio indexes which use principle component analysis and compositing five industry factors in order to provide FPC¡¦s managers to control their cost and profit. Our research subjects are eight public offer companies, which include Career Tech., SUNFLEX, NEOFLEX, UNIFLEX, FLEXIUM, YHI, ICHIA and MKS. Research period is from 2001 to 2005. Data is annual report of financial statement and prospectus from TEJ, Market observation post system and SFI. We use SAS software to analyze data. To consider the difference between operating profit and Non-operating profits, using two financial ratios, Capital-operating income ratio and capital-net profit ratio, as the proxy of company¡¦s profit are the regressors and above mentioned thirteen factors are regressive. By processing two stepwise regressions, we could find out the following empirical results¡G First of all, FPC¡¦s operating profit will be significantly related to mobile phone volume, enterprise risk, credit policy and the ability of asset¡¦s turnover. Adjusted R-square is 0.8236. Second, FPC¡¦s total profit will be significantly related to mobile phone volume, enterprise risk, credit policy, the ability of asset¡¦s turnover and activity. Adjusted R-square is 0.8328.

Financial Accounting Standard Committee modified the Statement of Financial Accounting Standards (SFAS) No.7 ¡§Consolidated Financial Statement¡¨ in 2004. The new standard was conducted in 2006. This study is to discuss the influence of the modified Standard on earnings management of Business Groups. The test samples include 178 companies, which belong to 69 business groups. The test window is from 2005 June to 2007 June. We, using Modified Jones Model, compared the discriminate accruals generated from both consolidated financial statements and financial statements of parent companies. The findings of this study are presented as follows: 1. The modification of SFAS No.7 conducted no influence on earnings management and related party transactions of business groups. 2. After modified SFAS No.7 was conducted, the discriminate accruals generated from consolidated financial statements differ from those of financial statements of parent companies. However, no such difference exists before SFAS No.7 was modified. The findings reveal that the modification of SFAS No.7 helps fully disclose the financial information of business groups. The stakeholders, therefore, should consider both consolidated financial information and financial statements of single parent companies.

This study was designed to inform the third party Environmental Impact Statement (EIS) required for the Quitchupah Creek Road, UTU-57907, Fishlake National Forest and Bureau of Land Management, Richfield District, Sevier and Emery Counties, Utah. The road proposal involved upgrading a jeep trail located in Quitchupah Canyon. Modifications of this four-wheel drive dirt road would involve extensive environmental engineering, bridges culverts for side canyon intermittent streams and paving of approximately 9.2 miles. A team of ethnographers from the University of Arizona interviewed members of the Paiute Indian Tribe of Utah (PITU) to understand cultural meaning, traditional use, and potential impacts to Native American resources in the study area.

In this paper, I will highlight the current issues at hand pertaining to the accounting industry policies. I will focus on the auditing sector providing services for public companies. I will lay out the structure, rules, and regulations that are in place today as well as criticize the areas that can be improved upon. I will go through various possibilities of solutions and conclude that the best way to increase financial statement reliability in our country is by both strengthening audit committees and providing financial statement insurance.