We are currently in the year 2024, in the midst of the fourth industrial revolution, where artificial intelligence (AI) is one of the most revolutionary technologies characteristic of this era. The fifth industrial revolution is on the horizon, where AI will be further distinguished. Through a qualitative method with an inductive approach, semi-structured interviews have been conducted to investigate how AI has impacted the audit process and how far audit firms have come in this development. This is because auditing is a profession that, according to previous research, is relevant to investigate due to its rigid nature with strict laws and regulations. The handling of confidential information is a central part, and the work during the audit process should ultimately contribute to a quality-assured audit. Due to this technological development, this study, with the help of an analysis model consisting of diffusion of innovation (DOI), the unified theory of acceptance and use of technology (UTAUT), the audit process, and the productivity paradox, has identified auditors acceptance and use of AI in the audit process. The study shows that AI has the potential to streamline the audit process by substituting repetitive tasks. Despite this, there are significant challenges that must be overcome for the full application of AI. Auditors have generally accepted AI, but there is uncertainty about how the technology can be used due to the handling of confidential information, existing regulations, and excessive reliance on the technology. These challenges have resulted in a low degree of usage and a relatively slow adoption rate. The productivity paradox is evident, as despite significant investments in AI and technological advancements, the actual productivity increase has been limited. The analysis shows that audit firms give the impression of faster development than what has actually occurred, while emphasizing that auditors analytical skills for a quality-assured audit are irreplaceable.

E-learning has grown to such an extent that paper-based testing is being replaced by computer-based testing otherwise known as e-exams. Because these e-exams can be delivered outside of the traditional proctored environment, additional authentication measures must be employed in order to offer similar authentication assurance as found in proctored, paper-based testing. This dissertation addressed the need for valid authentication in e-learning systems, in e-examinations in particular, and especially in professional certification e-examinations. Furthermore, this dissertation proposed a more robust method for learner authentication during e-examination taking. Finally, this dissertation extended e-learning research by comparing e-examination scores and durations of three separate groups of exam takers using different authentication methods: Online Using Username/Password (OLUP), In-Testing Center (ITC), and Online with Multibiometrics (OLMB) to better understand the role as well as the possible effect of continuous and dynamic multibiometric authentication on professional certification e-examination scores and durations. The sample used in this study was based on participants who were all professional members of a technology professional certification organization. The methodology used to collect data was a posttest only, multiple, non-equivalent groups quasi-experiment, where age, gender, and Information Technology Proficiency (ITP) were also recorded. The analyses performed in this study included pre-analysis data screening, reliability analyses for each instrument used, and the main analysis to address each hypothesis. Group affiliation, i.e. type of authentication methods, was found to have no significant effect on differences among exam scores and durations. While there was a clear path of increased mean e-examination score as authentication method was relaxed, it was evident from the analysis that these were not significant differences. Age was found to have a significant effect on exam scores where younger participants were found to have higher exam scores and lower exam durations than older participants. Gender was not found to have a significant effect on exam scores nor durations. ITP was found to have a significant effect on exam scores and durations where greater scores with the ITP instrument indicated greater exam scores and lower exam durations. This study's results can help organizations better understand the role, possible effect, and potential application of continuous and dynamic multibiometric authentication as a justifiable approach when compared with the more common authentication approach of User Identifier (UID) and password, both in professional certification e-examinations as well as in an online environment.

With the availability of more and more cores within architectures the process of extracting implicit and explicit parallelism in applications to fully utilise these cores is becoming complex. Implicit parallelism extraction is performed through the inclusion of intelligent software and hardware sections of tool chains although these reach their theoretical limit rather quickly. Due to this the concept of a method of allowing explicit parallelism to be performed as fast a possible has been investigated. This method enables application developers to perform creation and synchronisation of parallel sections of an application at a finer-grained level than previously possible, resulting in smaller sections of code being executed in parallel while still reducing overall execution time. Alongside explicit parallelism, a concept of high level design of applications destined for multicore systems was also investigated. As systems are getting larger it is becoming more difficult to design and track the full life-cycle of development. One method used to ease this process is to use a graphical design process to visualise the high level designs of such systems. One drawback in graphical design is the explicit nature in which systems are required to be generated, this was investigated, and using concepts already in use in text based programming languages, the generation of platform-independent models which are able to be specialised to multiple hardware architectures was developed. The explicit parallelism was performed using hardware elements to perform thread management, this resulted in speed ups of over 13 times when compared to threading libraries executed in software on commercially available processors. This allowed applications with large data dependent sections to be parallelised in small sections within the code resulting in a decrease of overall execution time. The modelling concepts resulted in the saving of between 40-50% of the time and effort required to generate platform-specific models while only incurring an overhead of up to 15% the execution cycles of these models designed for specific architectures.

No description available.

This investigation was concerned with the relationships between the superintendent of schools, the board of education, and the local teachers' professional organization in Tucson School District One for the period 1941-1978. Because it was the largest school district in the state of Arizona, as well as one of the largest in the United States, School District One may be considered a microcosm of many older school districts throughout the country. Many problems encountered by District One for the first time during the late 1960s and 1970s had been experienced by other large school districts in earlier decades. The relationships between the school board, superintendents, and the local teacher organization moved through three distinct phases in the years covered by this study. The first phase was a period of consensus during the years when Robert D. Morrow was superintendent of the school district. The second phase, under the administration of Morrow's successor, Thomas L. Lee, was one of transition. The harmonious relationships between the superintendent, trustees, and teachers' organization began to become strained. The third phase, under Wilbur Lewis, Lee's successor, was characterized by conflict and ended in a teacher strike in 1978. During the years 1941-1978, the superintendents' relationships with both the school board and the teacher association changed from that of close cooperation to one of increasing hostility. Among the school board members themselves, little effective dissent existed prior to 1972. In that year, the first of two major critics of the school trustees was elected to office. When she was joined on the board in 1975 by the second dissenter, the community realized that the era of cooperation and quiet disagreement was at an end. The local teachers' organization, the Tucson Education Association (TEA), began in 1917 as little more than a social and educational arm of the school district. As the teacher groups nationally became more militant in the 1960s, the TEA developed a more aggressive attitude towards educational and professional conditions in Tucson. In 1978, relationships within the school district had deteriorated to such a degree that two of the most dramatic incidents in the school district's history occurred: the teacher strike in October, and the resignation of the superintendent the following December. Years later, the effects of these two events could still be observed.

This research provides a systematic, analytical examination of the evolutionary development of labor relations in a large public school district in the southwestern United States. The Kerchner and Mitchell (1981) generational framework of labor relations has been utilized in this study to evaluate its explanatory power. Research questions included: (1) Does the evolution of labor relations in this district follow the generational patterns specified in the framework developed by Kerchner and Mitchell (1981); and (2) What has been the impact of teacher collective bargaining on governance of this disrict? This work constituted a detailed case study of the school district. Method included analysis of data gathered through board minutes, newspaper and other publications, census data, contract and arbitration history data and semi-structured interviews with persons who played key roles in district labor relations. Findings indicate that generational development in this district has evolved along the lines of the Kerchner and Mitchell framework. The district is idiosyncratic, however, in the nature of coalitions formed, stimuli for change, and the continuing unresolved legal questions regarding collective bargaining in Arizona resulting from a lack of legislative guidance in this area. Generational movement of labor relations in this district is traced through two generational periods and two periods of intergenerational conflict. Findings suggest that relations appear to be suggestive of early third generation as the district enters 1987. With regard to impact, findings of this study generally support those of Kerchner and Mitchell (1981) that: (1) "accidental" policy is made through the bargaining process and contract implementation; (2) collective bargaining, contract making and contract enforcement in this district have enhanced the "laboring" aspect of teacher work; and (3) substantial change has occurred in this district in managerial beliefs and operations as a result of the consensus agreement. Further, findings suggest that although public participation in the district has been episodic, it has greatly influenced generational movement, as has partisan politics. Variance from Kerchner and Mitchell findings and intradistrict variance is also addressed.

This investigation was designed to discover the reported patterns of perceptions and behaviors of building principals involved in the 1978 Tucson Unified School District teacher strike. The theoretical framework developed for this study was based on perceptual psychology and included the following areas: (1) perception; (2) empathy; (3) adequacy/self-concept; (4) relationships; (5) stress; and (6) perceptual framework. An interview schedule was developed, based on the theoretical framework, employing a Likert-type attitudinal scale together with an open-ended comment format. Quantitative data were collected based on the principals' responses to the scale items and qualitative data were collected based on the principals' comments on the scale items. Forty principals who were principals during the strike were interviewed in-depth regarding their perceptions and behaviors on the following aspects of the strike: (1) issues and causes; (2) influences; (3) stress; (4) relationships; (5) post-strike views; and (6) attitudes. All the data were collected during the field interviews. The principal sample was a volunteer sample selected from the total population based on their willingness to participate. Among the findings, the following appeared to be the most significant: (1) salary was perceived as the major strike issue and the way the School Board and District Office handled the issues as the primary cause of the strike; (2) the principals perceived themselves and the Tucson Education Association as having the most influence on the teachers' decisions to strike and the teachers' strike behaviors; (3) the principals reported experiencing the most stress during the strike and the least stress before the strike. As a group, the high school principals experienced the most amount of stress and elementary principals experienced the least amount of stress; (4) a break in relationships with significant others, especially teachers, was a major strike concern of the principals; (5) most of the principals perceived the strike as successful in terms of the teachers achieving their goals but costly in terms of relationships; and (6) the majority of the principals were opposed to the act of striking.

This investigation was designed to study the patterns of perceptions of the central office administrators involved in the 1978 Tucson Unified School District teacher strike. The theoretical framework developed for this study, which was based on perceptual psychology, included the following areas: (1) perception; (2) empathy; (3) adequacy/self-concept; (4) relationships; (5) stress; and (6) perceptual framework. An interview schedule was developed based on the theoretical framework. The schedule utilized a Likert-type attitudinal scale as well as an open-ended comment format. Quantitative data were collected based on the principals' responses to the scale items. Qualitative data were based on comments on each of the scale items. Twenty-one central office administrators who were in those positions at the time of the strike were interviewed in-depth regarding their perceptions on the following aspects of the strike: (1) issues and causes; (2) relationships; (3) stress; (4) post-strike views. All of the data were collected during the field interviews. The central office administrator sample was a volunteer sample selected from the total population based on their willingness to participate. Among the findings, the following appeared to be the most significant: (1) the superintendents and school board were cited most frequently as the major cause of the strike; (2) relationships with any of the significant others were not significantly impacted by the strike; (3) the participants were most stressed during the strike. They indicated the least stress was experienced in the pre-strike period; (4) a break in relationships with significant others, especially teachers, was a major strike concern of the central office administrators; (5) Tucson Education Association was perceived by the majority of the participants to have acted in a responsible manner before and during the strike; (6) the consensus agreement was considered by the majority of the participants to be a fair and equitable resolution to the problem; (7) central office administrators, for the most part, did not perceive the strike as having a negative impact on their effectiveness as central office administrators; and (8) the efforts of the district to effectively meet district educational goals was not negatively impacted by the strike circumstances, according to slightly less than a majority of the participants.

In this study, the investigator sought to ascertain what personal relationships existed within the organizational structure of the Tucson (Arizona) Education Association (TEA), and between these TEA members and the Tucson Unified School District officials before, during, and after the teacher strike of 1978. The investigator reviewed literature in the areas of: (1) labor relations, (2) teacher strike activity, (3) perceptual psychology, (4) relational theory, and (5) organizational theory. On this basis, an interview schedule was constructed to ascertain certain of the personal relationships of selected Tucson Education Association members. Forty members of the Tucson Education Association, selected on the basis of nomination by strike-related TEA leaders, were interviewed utilizing the interview schedule. The data thus collected was collated, analyzed, and presented in the form of: (1) case studies and (2) descriptions of responses grouped by subquestions derived from the statement of the problem. Additional data permitting the construction of a chronology of strike-associated events prior to, during, and after the strike were gathered from local news sources, Tucson Education Association literature, and TEA respondents. The study highlighted the apparent lack of supportive and productive relationships existing between Tucson Education Association respondents and Tucson Unified School District officials before, during, and after the strike. Such human relationships appear, according to this study, to be central to the productivity of a school district's professional staff. From this perception, the investigator suggested that school district management personnel, while concerning themselves with the technical aspects of their organizations, should display an equal concern for the quality of the human relationships within their organizations.

No description available.