The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In antic...The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State＇s determination to move from a developing nation to a developed nation, and to be ranked among the first 10 in 2020, this paper presents the need for forensic accountant and auditor capability （i.e., mindset and skills） on forensic accountant and auditor competence （i.e., task performance fraud risk assessment （TPFRA）） in the Malaysian public sector. It also draws the attention of the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with fraudsters. The population of this study comprised the accountants and auditors in the office of the Accountant General and Auditor General of Malaysia. The objective of this paper is to investigate the competence requirements of accountants and auditors in the effective and efficient utilization of capability requirements, which have the potentials to usher in the best global practices in fighting fraud in the Malaysian public sector.展开更多
Nitrogen balance method and nitrogen-free diet were used in this study to determine nitrogen maintenance requirement (NM) and nitrogen maintenance requirement per unit metabolism body weight (NM’) of black porgy Acan...Nitrogen balance method and nitrogen-free diet were used in this study to determine nitrogen maintenance requirement (NM) and nitrogen maintenance requirement per unit metabolism body weight (NM’) of black porgy Acanthopagrus schlegeli. Fish with body weight (BW) of 50, 80, 120, 160 and 200 g were fed by the diets containing three graded levels of crude protein (380, 420 and 460 g/kg). The results from nitrogen balance experiment showed that the amount of nitrogen deposition varied from 0.15 to 0.31 mg/g BW per day, accounting for 12.2% to 21.1% of nitrogen intake. The amount of fecal nitrogen excretion varied from 0.21 to 0.32 mg/g BW per day, accounting for 16.3% to 21.6% of nitrogen intake. The endogenous nitrogen excretion, a main part of nitrogen consumption varied from 0.79 to 0.97 mg/g BW per day, accounting for 63.3 % to 68.0% of nitrogen intake. Positive correlation was found between NM and body weight, while a negative correlation was found between NM of unit body weight and the growth duration. No significant differences (p>0.05) were found in NM’ among different growth stages. The average of NM’ was 0.485 7mg/g per day. The results from nitrogen-free diet experiment showed that a negative correlation between NM and feed intake of nitrogen-free diet. NM increased with the decrease of feed intake of fish. The average of NM was 0.482 9 mg/g BW per day that was close to 0.483 8 mg/g BW obtained from fish with 120 g BW in nitrogen balance experiment. The nitrogen balance method is recommended to be a better method for determining NM in consideration of fish stress and result stability. This study also provides a calculated result of the protein content in diets, which is necessary for maintaining fish body protein at different growth stages. The calculation was based on the amount of nitrogen required for maintaining body protein per kg BW.展开更多
This paper aims to establish a methodological frame work and its validation as a response to the need of a demand management tool in the face of recurring comparisons of building revitalization or retrofits. As the in...This paper aims to establish a methodological frame work and its validation as a response to the need of a demand management tool in the face of recurring comparisons of building revitalization or retrofits. As the investment and implementation actions improve and the social economic criteria are delimited by regulatory frameworks, it is extremely necessary to monitor previous performances and further prospects, regarding projects, it is necessary to measure the extent of which efforts have been meeting regulatory requirements and aiming to contribute with sustainable development. In this context, the use of indicators has been a major management tool.展开更多
文摘The 2011 Global Economic Crime Survey instituted by PricewaterhouseCoopers （PwC） confirms the economic crime in Malaysia to be on the increase and, therefore, requires immediate attention to stem the tides. In anticipation of the challenges occasioned due to a shift from the modified cash basis to the accrual basis of accounting, the Malaysian State＇s determination to move from a developing nation to a developed nation, and to be ranked among the first 10 in 2020, this paper presents the need for forensic accountant and auditor capability （i.e., mindset and skills） on forensic accountant and auditor competence （i.e., task performance fraud risk assessment （TPFRA）） in the Malaysian public sector. It also draws the attention of the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with fraudsters. The population of this study comprised the accountants and auditors in the office of the Accountant General and Auditor General of Malaysia. The objective of this paper is to investigate the competence requirements of accountants and auditors in the effective and efficient utilization of capability requirements, which have the potentials to usher in the best global practices in fighting fraud in the Malaysian public sector.
基金Supported by Scientific Research Project Grant (No.2004C100059) from the city government of Ningbo, China.
文摘Nitrogen balance method and nitrogen-free diet were used in this study to determine nitrogen maintenance requirement (NM) and nitrogen maintenance requirement per unit metabolism body weight (NM’) of black porgy Acanthopagrus schlegeli. Fish with body weight (BW) of 50, 80, 120, 160 and 200 g were fed by the diets containing three graded levels of crude protein (380, 420 and 460 g/kg). The results from nitrogen balance experiment showed that the amount of nitrogen deposition varied from 0.15 to 0.31 mg/g BW per day, accounting for 12.2% to 21.1% of nitrogen intake. The amount of fecal nitrogen excretion varied from 0.21 to 0.32 mg/g BW per day, accounting for 16.3% to 21.6% of nitrogen intake. The endogenous nitrogen excretion, a main part of nitrogen consumption varied from 0.79 to 0.97 mg/g BW per day, accounting for 63.3 % to 68.0% of nitrogen intake. Positive correlation was found between NM and body weight, while a negative correlation was found between NM of unit body weight and the growth duration. No significant differences (p>0.05) were found in NM’ among different growth stages. The average of NM’ was 0.485 7mg/g per day. The results from nitrogen-free diet experiment showed that a negative correlation between NM and feed intake of nitrogen-free diet. NM increased with the decrease of feed intake of fish. The average of NM was 0.482 9 mg/g BW per day that was close to 0.483 8 mg/g BW obtained from fish with 120 g BW in nitrogen balance experiment. The nitrogen balance method is recommended to be a better method for determining NM in consideration of fish stress and result stability. This study also provides a calculated result of the protein content in diets, which is necessary for maintaining fish body protein at different growth stages. The calculation was based on the amount of nitrogen required for maintaining body protein per kg BW.
文摘This paper aims to establish a methodological frame work and its validation as a response to the need of a demand management tool in the face of recurring comparisons of building revitalization or retrofits. As the investment and implementation actions improve and the social economic criteria are delimited by regulatory frameworks, it is extremely necessary to monitor previous performances and further prospects, regarding projects, it is necessary to measure the extent of which efforts have been meeting regulatory requirements and aiming to contribute with sustainable development. In this context, the use of indicators has been a major management tool.
