Artigos de revistas sobre o tema "Audio effects modelling"

Recent advancements in deep learning have the potential to transform the process of writing and creating music. Models that have the potential to capture and analyze higher-level representations of music and audio can serve to change the field of digital signal processing. In this statement, I propose a set of Music+AI methods that serves to assist with the writing of and melodies, modelling and transferring of timbres, applying a wide variety of audio effects, including research into experimental audio effects, and production of audio samples using style transfers. Writing and producing music is a tedious task that is notably difficult to become proficient in, as many tools to create music both cost sums money and require long-term commitments to study. An all-encompassing framework for music processing would make the process much more accessible and simple and would allow for human art to work alongside technology to advance.

A steerable parametric array loudspeaker (PAL) can electronically steer highly directional audio beams in the desired direction. The challenge of modelling a steerable PAL is to obtain the audio sound pressure in both near and far fields with a low computational load. To address this issue, an extension of the spherical wave expansion is proposed in this paper. The steerable velocity profile on the radiation surface is expanded as Zernike polynomials which are an orthogonal and form a complete set over a unit circle. An expression for the radiated audio sound is then obtained using a superposition of Zernike modes. Compared to the existing methods, the proposed expansion is computationally efficient and provides a rigorous transformation of the quasilinear solution of the Westervelt equation without paraxial approximations. The proposed expansion is further extended to accommodate local effects by using an algebraic correction to the Westervelt equation. Numerical results for steering single and dual beams are presented and discussed. It is shown that the single beam can be steered in the desired direction in both near and far fields. However, dual beams cannot be well separated in the near field, which cannot be predicted by the existing far field models.

The purpose of the research is to analyze the phenomenon of human perception of the combination of film images in varying space and time and with different actions. To determine the role of audio and video combination: soundtrack, counterpoint; to trace the parallels between the structure of musical works and music notation with composition, as well as the system of editing audiovisual works; to outline the main editing transitions and special effects, to note the feasibility of their use in modern audiovisual production. The research methodology is based on the following scientific methods: theoretical (analysis of physiological and psychological factors of the viewer's perception of an audiovisual work, analysis of outstanding examples of world cinema); comparative (drawing parallels between the language of cinema and music); practical (modelling specific examples of combining several frames). Scientific novelty. For the first time, the authors analyze the peculiarities of editing in contemporary audiovisual production, reveal the specifics of special effects and transitions, draw parallels between the levels of editing and the language of musical works; establish some details of the phenomenon of perception of editing at the level of psychology and everyday life and define the main criteria for the quality of editing transitions and effects. Conclusions. The peculiarities of montage have been identified, and the fact of perception of different moving images collision at the subconscious level in an audiovisual work has been analyzed. It is proved that pictures that are not united by space, time and action can create a coherent associative story. The role of audio and video combination has been defined – from synthesis with an amplifying effect to collision and creation of counterpoint. Parallels between musical works and the composition of an audiovisual work have been drawn. The main transitions and effects, as well as the conditions for their creation in modern audiovisual production, have been identified.

The emotions experienced by primary school students have both positive and negative effects on learning processes. Thus, to better understand learning processes, research should consider emotions during class. Standard survey-based methods, such as self-reports, are limited in terms of capturing the detailed trajectories of primary school children’s emotions, as their abilities of self-reporting are developing and still limited. Emotions can also be tracked by capturing emotional responses as they occur e.g. from physiological reaction measured with sensor wristbands. This technology generates an emotional responsestypology based on continuously captured physiological data, such as skin conductivity and skin temperature. However, such measurement methods need to be validated before being used. The present study thus attempted to validate this instrument with primary school students. We used the BM Sensor Wristband technology, as its emotional response typology is based on the categorical emotion and homeostasis approach. In our research, we focus on the emotional responses that can be distinguished by the BM Typology and that can influence learning processes. These emotional responses are: “joy”, “curiosity”, “attention”, “fear”, “anger” and “passivity”. Therefore, we induced emotional responses in primary school children through specifically developed audio-visual stimuli. Using logistic mixed effects modelling, we investigated the occurrence of opposing reactions. We observed that primary school children’s reactions to audio-visual stimuli could be differentiated. We conclude that primary school children’s emotional responses, such as “joy”, “curiosity”, “attention”, “fear”, “anger” and “passivity”, can be accurately measured by evaluating physiological data.

It is well established that physical activity leads to numerous health, cognitive, and psychological benefits. However, to date, very few studies have investigated the impact of physical activity on multisensory perception, that is, the brain’s capacity to integrate information across sensory modalities. Furthermore, it is unknown what level of long-term physical activity is associated with multisensory integration in adults. We explored the relationship between multisensory integration and a ten-year physical activity trajectory in 2,974 adults aged 50+ from The Irish Longitudinal Study on Ageing by measuring susceptibility to the Sound Induced Flash Illusion (SIFI) at multiple audio-visual temporal asynchronies. Physical activity was measured using the International Physical Activity Questionnaire (IPAQ-SF) at 2 years intervals over ten years. We used latent class trajectory modelling to identify latent growth classes of individuals following a similar trajectory of physical activity over time. We analysed the association of this trajectory with performance accuracy to the illusion trials of the SIFI task with generalized logistic mixed effects regression models, adjusted for several covariates. Results showed that more precise integration (i.e., lower SIFI susceptibility with larger temporal asynchronies) was associated with a higher level of sustained physical activity across ten years. Although the use of self-reported physical activity and a short version of the SIFI task limit our conclusions to some extent, nonetheless, the results suggest that sustained physical activity is associated with more precise multisensory integration, which in turn is linked to better balance and a lower risk of falling in older adults.

Abstract The purpose of this research is to make a 3D animated video that is used to provide information about the ethics of driving at intersections and roundabouts in accordance with the rules that apply to the public or vehicle users, in order to reduce the level of traffic accidents. The making of this 3-dimensional animated video starts with the initial stage, namely determining the idea, the data collection stage, to designing the storyboard. After that, the modeling, texturing, rigging animating, and rendering stage are carried out, using the Blender and Makehuman applications which then produce several 3-dimensional animated video pieces. After the rendering process is complete, the next stage is final editing by providing text, images, transition effects using the Adobe Premiere Pro application and adding audio as voice over to the story script. The last stage is the final rendering which produces a 3-dimensional animated video in the MP4 file format. Abstrak Tujuan dari penelitian ini adalah pembuatan video animasi 3D yang digunakan untuk memberikan informasi tentang etika berkendara di simpangan dan bundaran sesuai dengan aturan yang berlaku bagi masyarakat atau pengguna kendaraan, agar dapat mengurangi tingkat kecelakaan lalu lintas. Pembuatan video animasi 3 dimensi ini, dimulai dengan tahap awal yaitu penentuan ide, tahap pengumpulan data, hingga perancangan storyboard. setelah itu dilakukan proses modelling, texturing, rigging animating, hingga tahap rendering, dengan menggunakan aplikasi Blender dan Makehuman yang kemudian menghasilkan beberapa potongan-potongan video animasi 3 dimensi. Setelah proses rendering selesai, tahap selanjutnya adalah final editing dengan memberikan teks, gambar, efek transisi menggunakaan aplikasi Adobe Premiere Pro serta menambahkan audio sebagai pengisi suara pada naskah cerita. Tahap terakhir adalah final rendering yang menghasilkan video animasi 3 dimensi dengan format file MP4.

Purpose The purpose of this study is to investigate the effects of telepresence while using a smartphone-based virtual reality system (SBVR) to explore a hotel virtually and to determine the influence of this immersive experience on the booking intention of the potential customer. Design/methodology/approach Within the scope of this study, a conceptual research model was developed which covered utilitarian and hedonic aspects of the user experience of SBVRs and showed their relevance for the booking intention. A virtual reality application was programmed especially for the study, in which the test persons were able to virtually explore a hotel complex. A total of 569 people participated in the study. A questionnaire was used for the data collection. The structural equation modelling and hypothesis verification were carried out using the partial least squares method. Findings The immersive feeling of telepresence increases the perceived enjoyment and usefulness of the potential customer. In addition, the user's curiosity is aroused by the telepresence, which also significantly increases the perceived enjoyment as well as the perceived usefulness. The hedonic and utilitarian value of the virtual hotel experience increases the probability that the customer will book the travel accommodation. Research limitations/implications The virtual reality application developed for the study is based on static panoramic images and does not contain audio-visual elements (e.g. sound, video, animation). Audio-visual elements might increase the degree of immersion and could therefore be investigated in future research. Practical implications The results of the study show that the SBVR is a suitable marketing tool to present hotels in an informative and entertaining way, and can thereby increase sales and profits. Originality/value For the first time, this study investigates the potential of SBVRs for the virtual product presentation of hotels and provides empirical evidence that the availability of this innovative form of presentation leads to a higher booking intention.

SUMMARY Boat-towed radio-magnetotelluric (RMT) measurements using signals between 14 and 250 kHz have attracted increasing attention in the near-surface applications for shallow water and archipelago areas. A few large-scale underground infrastructure projects, such as the Stockholm bypass in Sweden, are planned to pass underneath such water zones. However, in cases with high water salinity, RMT signals have a penetration depth of a few metres and do not reach the geological structures of interest in the underlying sediments and bedrock. To overcome this problem, controlled source signals at lower frequencies of 1.25 to 12.5 kHz can be utilized to improve the penetration depth and to enhance the resolution for modelling deeper underwater structures. Joint utilization of boat-towed RMT and controlled source audio-magnetotellurics (CSAMT) was tested for the first time at the Äspö Hard Rock Laboratory (HRL) site in south-eastern Sweden to demonstrate acquisition efficiency and improved resolution to model fracture zones along a 600-m long profile. Pronounced galvanic distortion effects observed in 1-D inversion models of the CSAMT data as well as the predominantly 2-D geological structures at this site motivated usage of 2-D inversion. Two standard academic inversion codes, EMILIA and MARE2DEM, were used to invert the RMT and CSAMT data. EMILIA, an object-oriented Gauss–Newton inversion code with modules for 2-D finite difference and 1-D semi-analytical solutions, was used to invert the RMT and CSAMT data separately and jointly under the plane-wave approximation for 2-D models. MARE2DEM, a Gauss–Newton inversion code for controlled source electromagnetic 2.5-D finite element solution, was modified to allow for inversions of RMT and CSAMT data accounting for source effects. Results of EMILIA and MARE2DEM reveal the previously known fracture zones in the models. The 2-D joint inversions of RMT and CSAMT data carried out with EMILIA and MARE2DEM show clear improvement compared with 2-D single inversions, especially in imaging uncertain fracture zones analysed in a previous study. Our results show that boat-towed RMT and CSAMT data acquisition systems can be utilized for detailed 2-D or 3-D surveys to characterize near-surface structures underneath shallow water areas. Potential future applications may include geo-engineering, geohazard investigations and mineral exploration.

New NLP breakthroughs have put Computational Linguistics at a crossroads. NLP's past, present, and future are covered. This review explains computational linguistics' creation with a brief history of linguistics and computer science. Early solutions processed and understood natural language using rule-based systems using manually constructed linguistic rules. Over time, these tactics became increasingly problematic as language became more complex and obscure. Statistical approaches transformed operations. Neural network-based machine learning methods are leading the area because they can learn complicated patterns and representations from large text collections. A data-driven model revolution in natural language processing enhanced language modelling, machine translation, and sentiment analysis. Next, NLP improvements for several tasks and applications are evaluated. Language understanding models that capture semantic nuances and contextual relationships use deep learning frameworks. Word embeddings and transformer-based architectures like GPT and BERT perform well on benchmark datasets for text classification, question answering, and named item identification. The paper also shows how NLP interacts with computer vision, voice processing, and other domains to show the merits and cons of cross-disciplinary research. Multimodal techniques that combine text, graphics, and audio may increase natural language processing and interpretation. The review discusses NLP's effects on prejudice, justice, and privacy. Responsible development and implementation are needed when NLP technology becomes widespread due to algorithmic bias and data privacy concerns. NLP research directions and concerns are reviewed. Existing models may meet standards but fail in practice.

BackgroundThe COVID-19 pandemic resulted in a loss of clinical clerkship opportunities for medical students. To address this problem while maintaining patient safety, this pilot study explored the feasibility of using a wearable headset to live stream teaching ward rounds to remotely based medical students.MethodsThree live streamed teaching ward rounds were delivered to three groups of medical students (n=53) using the Microsoft HoloLens 2 device and Microsoft Teams software, and results pooled for analysis. Feedback was gathered from students and instructors using the evaluation of technology-enhanced learning materials (ETELM). Patient feedback was gathered using the Communication Assessment Tool to explore any impact on interpersonal communication.ResultsThe response rate for the ETELM-learner perceptions was 58% (31/53), 100% for the ETELM-instructor perceptions. Students strongly agreed that the overall quality of the teaching session and instructors was excellent. However, 32% experienced issues with audio or video quality and one remote student reported cyber sickness. The statement ‘educational activities encouraged engagement with session materials/content’ returned the most varied response. Instructors reported technological problems with delivery while using the HoloLens 2 device and environmental noise in the ward was a disruptive factor. Preparation and skilled facilitation were key to delivering a high-quality teaching session. Patients reacted generally favourably to the technology and no negative effects on interpersonal communication were identified.ConclusionThe experience of live streamed ward rounds was well received by patients, medical students and teaching faculty. However, there remain limitations to the routine use of HoloLens 2 technology in our setting including steep learning curves, hardware costs and environmental factors such as noise and WiFi connectivity. Live streamed ward rounds have potential postpandemic implications for the judicious use of resources, and the possibility for few educationally minded clinicians to teach at scale in a patient-friendly manner.

Abstract Epidemiological studies have demonstrated that larger social networks or more frequent social interactions may have protective effects against cognitive decline and the incidence of dementia. Therefore, increasing social interaction could be a promising intervention for improving cognitive well-being in socially isolated older adults. We have conducted multiple NIH-funded randomized controlled trials (RCT) over 10 years, examining whether conversational interactions through webcam and internet can improve cognitive functions and enhance cognitive reserve. In this symposium, we will introduce this series of behavioral intervention trials through 4 presentations. First, Dodge will provide background and results of their previous RCT where they showed efficacy of conversational intervention on domain-specific cognitive functions and introduce the ongoing larger project called I-CONECT (https://www.i-conect.org). Second, Lindsey will introduce technological innovations used in the I-CONECT project including development of user-friendly video-chat devices, recording of audio and video data and innovative recruitment efforts. Third, Asgari will share results on how speech utterance and characteristics collected through the project could distinguish those with mild cognitive impairment from those with normal cognition using machine learning modelling approaches. Finally, Cerino and his team will show results of the study which examined whether cognitive improvements through conversation-based intervention depend on an individual’s personality, laying the groundwork for a personalized intervention trial in the future. The symposium is of interest for those who study social isolation and its prevention, the link among cognition, social isolation and personality, as well as those who focus on technology as a tool for improving well-being of older adults.

A wealth of research has investigated the associations between bilingualism and cognition, especially in regards to executive function. Some developmental studies reveal different cognitive profiles between monolinguals and bilinguals in visual or audio-visual attention tasks, which might stem from their attention allocation differences. Yet, whether such distinction exists in the auditory domain alone is unknown. In this study, we compared differences in auditory attention, measured by standardized tests, between monolingual and bilingual children. A comprehensive literature search was conducted in three electronic databases: OVID Medline, OVID PsycInfo, and EBSCO CINAHL. Twenty studies using standardized tests to assess auditory attention in monolingual and bilingual participants aged less than 18 years were identified. We assessed the quality of these studies using a scoring tool for evaluating primary research. For statistical analysis, we pooled the effect size in a random-effects meta-analytic model, where between-study heterogeneity was quantified using the I2 statistic. No substantial publication bias was observed based on the funnel plot. Further, meta-regression modelling suggests that test measure (accuracy vs. response times) significantly affected the studies’ effect sizes whereas other factors (e.g., participant age, stimulus type) did not. Specifically, studies reporting accuracy observed marginally greater accuracy in bilinguals (g = 0.10), whereas those reporting response times indicated faster latency in monolinguals (g = -0.34). There was little difference between monolingual and bilingual children’s performance on standardized auditory attention tests. We also found that studies tend to include a wide variety of bilingual children but report limited language background information of the participants. This, unfortunately, limits the potential theoretical contributions of the reviewed studies. Recommendations to improve the quality of future research are discussed.

Background Existing studies have unequivocally demonstrated that parents of children with autism spectrum disorder (ASD) experience various stressful daily life events and suffer from psychological distress. Mindfulness level is found to be an effective buffer between parents’ appraisal of stress life events and psychological distress. However, the mechanism behind the function of mindfulness is unclear, and traditional mindfulness-based intervention (MBI) in experimental settings is not tailored to personal real-life needs. This study proposes to conduct a randomized controlled trial (RCT) to examine the effectiveness of MBI delivered by ecological momentary intervention (EMI) and assessed by ecological momentary assessment (EMA) in changing participants’ cognitive appraisal of stressful life events and thus reducing the psychological distress of parents of children with ASD. Method The proposed study will recruit 670 parents of children with ASD and randomly assign them to the intervention and control groups (335 in each group). Participants in the intervention group will install the EMI/A app on their smartphones. In the app, participants can receive practice prompts daily, browse and practice different mindfulness exercises in the intervention library at any time, talk to a virtual counselor (chatbot) when feeling stressed, complete EMA on the cognitive appraisal of life events, and receive the log of change of psychological status daily. Participants in the control group will only receive audio-based standardized mindfulness practice instructions three times per week. The effects of MBI will be assessed based on the EMA data, right after the intervention and at the 2-month follow-up. The primary outcome will be participants’ psychological distress measured by the depression anxiety stress scale. The secondary outcomes will include participants’ subjective well-being, measured by the satisfaction with life scale, and level of resilience, measured by the psychological empowerment scale. Multilevel structural equational modelling will be applied to examine the pathways of the relationship between daily life events, cognitive appraisal, and psychological distress. Discussion The potential benefit of the proposed study is to increase the psychological well-being of parents of children with ASD, and the method may extend to participants suffering from other psychological issues in the future. Trial registration: This trial has been registered on clinicaltrials.gov with the ID of NCT05746468.

In a pandemic situation the audit sector, either government or public, is affected in terms of audit implementation, especially in carrying out field audits. However, auditors can tackle this issue by applying new methods. Therefore, the purpose of this study is to examine the effect of auditor skepticism, auditor competence, understanding of information systems, and auditor motivation on audit quality. It also assesses whether time budget pressure has a moderating effect on the relationship between auditor competence, auditor motivation, and audit quality. 58 questionnaires were issued to government internal auditors in the Principal Inspectorate of Indonesia’s Supreme Audit Institution in the AKN V and VI units, and the data were acquired using a Google Form. SmartPLS software version 3.0 was used to analyze data applying Structural Equation Modelling (SEM). Purposive sampling was used in this investigation, which took a quantitative approach. The paper uses the theory of planned behavior and the inverted U theory. The results conclude that auditor skepticism, auditor competence, and understanding of information systems have a significant positive effect on audit quality. Auditor motivation has no significant positive effect on audit quality. Furthermore, time budget pressure does not moderate the effect of auditor competence and auditor motivation on audit quality. This study is expected to provide valuable input to improve the audit quality and assist auditors in the AKN V and VI units uphold professionalism and integrity in carrying out audit examinations even under the condition of a pandemic.

This study examines whether the internal control system moderates the relationship among budget expenditure, government size, legislative size, and audit findings on financial statement disclosure in Indonesia. This is a quantitative study that uses the purposive sampling technique to collect data from 240 local governments in Indonesia. Data were analyzed using Structural Equation Modelling (SEM) with Smart PLS. The results show that government size, legislative size, and audit findings had a positive and significant effect on financial statement disclosure, whereas budget expenditure does not. In addition, the findings revealed that the internal control system moderates the relationship between government size and legislative size and financial statement disclosure, but not by audit findings. The study contributed to extending the institutional and agency theory that explains these factors toward disclosure in the local government in Indonesia. The findings suggest that Indonesia’s local governments consider potential factors regarding increasing pressure to carry out disclosure of financial statements, as well as increasing the proper disclosure required by applicable Indonesian regulations.

The competency of an auditor is important when comes to conducting audit tasks particularly one who has extensive knowledge, specific skills and techniques. This study aims to identify the key factors affecting the auditors’ performance. Through the lens of the Behavioral Decision Theory (BDT) framework, this study examines the direct effects of audit competency, situational support and information search factors in enhancing auditors’ performance. A survey was conducted on audit firms of varying sizes in Malaysia. The data were collected and were analyzed using Structural Equation Modelling-Partial Least Square (SEM-PLS) statistical tools. Based on evidence from external auditors, the results indicate that audit competency, situational supports and information search are important in the efficiency and effectiveness of auditors’ performance. This study has several contributions to the literature.

Many traditional approaches of accounting and auditing assessment have been transformed by the growth of audit technology. This study aimed to identify key factors driving auditors’ adoption of audit technology in a developing country, Malaysia, through the lens of the Technology to Performance Chain (TPC) framework. The results of this study are based on a survey conducted in Malaysia with audit firms of varying sizes and were analyzed using the Structural Equation Modelling-Partial Least Square (PLS) statistical tools. The direct and interaction effects of audit technology and situational support variables in improving auditor work performance, as well as the mediation effect of audit assessment on the connections, were investigated in this study. According to the findings, audit technology and situational support play a larger role in the efficiency and effectiveness of auditors' work. Additional analysis provides proof of audit assessment as well. This study makes several contributions to the literature including identifying new influential factors in the TPC framework. This framework has not been widely applied in auditing research and it looks beyond the individual perspective to that of the organization as a whole. Keywords: audit performance, auditing, audit technology, situational support, audit assessment

This study analyzes if accounting and intellectual literacy moderate remote audit ability and auditor interest. This research on accounting literacy, intellectual intelligence, and remote audit proficiency can boost auditor interest. This study includes 150 people of various ages and education. The quantitative study uses structural equation modelling. Causality studies examine direct and moderating variable effects. This study tests data quality using Smart PLS analysis, a variance-based or component-based structural equation model. The program called Smart PLS. This study demonstrated that intellectual intelligence affects auditor interest, not accounting literacy. The desire to become an auditor increases with intelligence. Interest in being an auditor rises with the requirement for remote audit competency. Accounting literacy and intelligence can be affected by remote audit competency. According to this report, individuals and companies should prioritize accounting literacy, intellectual intelligence culture, and remote audit ability. Remote audit competency is important because understanding its main role affects interest in becoming an auditor and managing accounting literature and intellectual intelligence on that desire. Study results show this. These findings can help people become auditors and organizations train auditors

Numerous reports on systemic public corruption, fraud, illicit financial outflows, and corporate mis-governance in Zimbabwe’s public sector have brought the effectiveness of the country’s supreme audit institution under intensive public foci. There are now urgent calls for the country’s supreme audit institution to go beyond the traditional compliance-oriented cynosure by addressing challenges in the public sector that are encumbering national development. The aim of the paper is to interrogate with the aid of structural equation modelling the relationship among an effective supreme auditing institution, national development, and sound public finance management. Data was collected using a structured questionnaire administered on a multi-stage cluster sample of 210 public officials in Zimbabwe’s public sector. We found the relationship among three statistically significant at 99% level of confidence implying that increasing audit effectiveness has both feedback and feedforward effects on sound public finance management and, national development. Strategies that enhance auditor independence, public sector financial accountability and public trust have been recommended for a robust public finance management and sustainable national development.

This study examined the behavioural intention to use forensic audit service for the enhancement of financial reporting quality of North-central Universities in Nigeria. The study adopts survey research design. Primary data were sourced to elicit responses from sampled audit firms (practitioners) using a four point scale Likert structured questionnaires that were distributed to a sample size of Two Hundred and thirty-eight respondents. Partial Least Square based Structural equation modelling (PLS-SEM) was employed in the investigation’s data analyses. Seven hypotheses were tested in the study. The path analysis results revealed that five out of the six hypothesized paths (perceived severity of financial fraud, perceived vulnerability to fraud, perceived collapse avoidance, perceived benefits of forensic accounting, and perceived financing preference have significant positive effects on the behavioral intention to use forensic audit services) were statistically significant (p < 0.05). However, the path from perceived risks of forensic audit to behavioral intention to use forensic audit services was not statistically significant. From the study outcomes, it was concluded that university management in Nigeria would accept use of forensic accounting for enhancing financial reporting quality if they understand the benefits, collapse avoidance, fraud susceptibility and fraud severity in their institutions. it was recommended among other options that management of Nigerian universities should ensure regular forensic audit to improve the quality of their financial reports while continuous training and retraining of both the audit and staff of in forensic accounting procedures and processes be provided to enable them meet up with the global best practices in financial reports.

Abstract Detailed numerical comparisons of pressure and flow angle measurements made in stage three of a four-stage, large scale, low speed, axial compressor are presented. The measurements are in both the rotating and stationary frame and were obtained as part of a BRITE/EURAM collaborative study of cantilevered and shrouded-stator compressor configurations. The numerical analysis is 3D, considers three blade rows simultaneously and incorporates multiple row effects by use of a conservative mixing-plane model allowing circumferential variation at the mixing plane. The paper discusses the early results of a study sponsored by Alstom Gas Turbines to examine steady-state, multiple blade-row modelling techniques. Growth in the endwall flow region due to multi-row effects is revealed from both the numerical and experimental results. The numerical simulation is conducted without altering blade gap spacings to assist numerical stability; the axial gap is increasingly being seen as a critical performance parameter for multiple row analysis. The limitations inherent in an approach using mixing-planes are presented and a review of alternative, more rigourous, treatments of these effects is then discussed. These treatments attempt to retain the unsteady flow structure in a steady-state model by the derivation of so-called deterministic stresses.

The luxury car segment is the most vibrant segment in the luxury goods market, experiencing high growth in recent years in the emerging economies of China, India, and Brazil. In India, the luxury car segment is dominated by three major players, that is, Audi, Mercedes-Benz, and BMW, together accounting for 85 per cent of the total Indian luxury car segment. The study proposes a marketing response model for luxury car brands, involving a linear model with all possible interaction effects. The model is applied in the case of a luxury car brand which had recently adopted digital marketing in addition to its traditional advertising media mix. The response in the form of customer queries at its showroom (situated in Bangalore, India) was taken as the dependent variable. The independent variables were the advertising expenditure in different media, viz. newspapers and magazines, display events, and digital media. The results of the model provide a measure of the effectiveness of each of the media, the interaction between them, as well as the impact of digital marketing.

Background Stroke is a common cause of adult disability. Expert opinion is that about 20% of patients should receive thrombolysis to break up a clot causing the stroke. Currently, 11–12% of patients in England and Wales receive this treatment, ranging between 2% and 24% between hospitals. Objectives We sought to enhance the national stroke audit by providing further analysis of the key sources of inter-hospital variation to determine how a target of 20% of stroke patients receiving thrombolysis may be reached. Design We modelled three aspects of the thrombolysis pathway, using machine learning and clinical pathway simulation. In addition, the project had a qualitative research arm, with the objective of understanding clinicians’ attitudes to use of modelling and machine learning applied to the national stroke audit. Participants and data source Anonymised data were collected for 246,676 emergency stroke admissions to acute stroke teams in England and Wales between 2016 and 2018, obtained from the Sentinel Stroke National Audit Programme. Results Use of thrombolysis could be predicted with 85% accuracy for those patients with a chance of receiving thrombolysis (i.e. those arriving within 4 hours of stroke onset). Machine learning models allowed prediction of likely treatment choice for each patient at all hospitals. A clinical pathway simulation predicted hospital thrombolysis use with an average absolute error of 0.5 percentage points. We found that about half of the inter-hospital variation in thrombolysis use came from differences in local patient populations, and half from in-hospital processes and decision-making. Three changes were applied to all hospitals in the model: (1) arrival to treatment in 30 minutes, (2) proportion of patients with determined stroke onset times set to at least the national upper quartile and (3) thrombolysis decisions made based on majority vote of a benchmark set of 30 hospitals. Any single change alone was predicted to increase national thrombolysis use from 11.6% to between 12.3% and 14.5% (with clinical decision-making having the most effect). Combined, these changes would be expected to increase thrombolysis to 18.3% (and to double the clinical benefit of thrombolysis, as speed increases also improve clinical benefit independently of the proportion of patients receiving thrombolysis); however, there would still be significant variation between hospitals depending on local patient population. For each hospital, the effect of each change could be predicted alone or in combination. Qualitative research with 19 clinicians showed that engagement with, and trust in, the model was greatest in physicians from units with higher thrombolysis rates. Physicians also wanted to see a machine learning model predicting outcome with probability of adverse effect of thrombolysis to counter a fear that driving thrombolysis use up may cause more harm than good. Limitations Models may be built using data available in the Sentinel Stroke National Audit Programme only. Not all factors affecting use of thrombolysis are contained in Sentinel Stroke National Audit Programme data and the model, therefore, provides information on patterns of thrombolysis use in hospitals, but is not suitable for, or intended as, a decision aid to thrombolysis. Conclusions Machine learning and clinical pathway simulation may be applied at scale to national audit data, allowing extended use and analysis of audit data. Stroke thrombolysis rates of at least 18% look achievable in England and Wales, but each hospital should have its own target. Future work Future studies should extend machine learning modelling to predict the patient-level outcome and probability of adverse effects of thrombolysis, and apply co-production techniques, with clinicians and other stakeholders, to communicate model outputs. Funding This project was funded by the National Institute for Health and Care Research (NIHR) Health and Social Care Delivery Research programme and will be published in full in Health and Social Care Delivery Research; Vol. 10, No. 31. See the NIHR Journals Library website for further project information.

Due to increasing globalization and competition, businesses have been forced to spend more time and money on taking measures aimed at economic security. Accounting, economic analysis, and audit play a significant role in the management of economic security expenditures since they make the management system more effective, reliable and sound. Therefore, this issue is currently of particular interest and needs to be interpreted. The purpose of the article is to examine the current state, challenges and future directions of improving accounting, economic analysis and audit in management of economic security expenditures. The methodology used for studying the issues relevant to economic security includes general and specific research methods enabling the description of economic processes, economic phenomena and facts, namely, those involving prime records, the registers of synthetic and analytical accounting, reports on economic security expenditures, carrying out analytical procedures, and auditing. The authors use monographic and graphic methods, methods of grouping and comparison of indicators, analysis of the dynamics and structure of expenditures, factor analysis, modelling and budgeting expenses on economic safety of enterprises, planning measures for the significant improvement of accounting, economic analysis and audit in enterprises. The authors claim that the term ‘accounting’ will exist until significant changes affect the objectives and contents of accounting. Although the Ukrainian word ‘бухгалтерський (book-keeping)’ is derived from the German word ‘Buch’ that means ‘book’, it is still in use today. In the era of technological development, outdated paper books (accounting information carriers) are being replaced by electronic books which have become widespread. The article offers to improve accounting policies and procedures relevant to measures aimed at economic security by separating information on synthetic account 92 “Administrative expenses” into nine sub-accounts: 921 “General corporate expenses”; 922 “Expenses on business trips and maintenance of management”; 923 “Expenses on non-current tangible assets for general economic purposes”; 924 “Remuneration for advisory, information, audit and other services”; 925 “Communication and Internet costs”; 926 “Litigation settlement costs”; 927 “Taxes, fees (obligatory payments, licenses)”; 928 “Payment for services provided by commercial banks”; 929 “General-purpose expenses”. The following analytical accounts of the second, lower order should be opened to analytical account 9291 “Expenses on the economic safety of the enterprise”: 92911 “Costs of internal security service”; 92912 “Costs of data and commercial secrets protection”; 92913 “Costs of receiving, storing and transmitting technical and economic information”; 92914 “Costs of recruiting staff specialized in economic security”. The authors believe that in order to cover expenses on maintaining economic security it is advisable to reserve sources of funds on synthetic account 47 “Provision of future costs and payments” by using sub-account 471 “Provision of other costs and payments” and analytical accounts to it: 4711 “Technical facilities for economic security”; 4712 “Use, maintenance and repair of facilities for maintaining economic security”; 4713 “Personnel support for economic security”. An audit of economic security expenditures is proposed to be carried out in relation to budgets for such expenditures, articles and elements, effectiveness and duration of economic security expenditures, etc. It is also necessary to analyze whether the dynamics and structure of costs are proportional to the budget for economic security of the enterprise. Furthermore, it is important to identify the main positive and negative factors that significantly affect such expenditures. Identifying factors like these allows experts to take certain measures that will partially or completely eliminate negative effects on economic security expenditures of the enterprise. Further research projects in accounting, economic analysis, audit, and analytical support for managing economic security expenditures of the enterprise should be based on the current national and foreign methodology and organization of accounting, economic analysis, and audit, analytical support of the operating activity of large and medium enterprises. Further studies should widely apply methods of operational and strategic planning, modelling cost-management systems, etc.

Environmental regulation is the responsibility of individuals, corporations, and other entities to prevent environmental damage or improve the tarnished environment. The Environmental law of every country works to protect the natural resources of land, water, air, and soil. There are research evidence that environmental regulation influences Corporate taxes. Economic deterrence theory acted as deterrent to threats of punishment for unwanted or illegal behavior. The fundamental concept of the theory is deterring the taxpayers into compliance by the risk of audit, penalty, etc. The objective of the study is to analyze the impact of economic deterrence theory and environmental regulation on corporate tax evasion, particularly petroleum profit taxes in Nigeria. The components of Economic deterrence theory (tax agents, tax complexity, tax knowledge) and environmental regulations are the independent variables and corporate tax evasion particularly PPT is the dependent variable of the study. It is quantitative research based on primary data which was collected from the oil and gas companies’ representatives. Structural Equation Modelling techniques were applied, and the outcome of the research is a positive and significant relationship between tax agents, tax complexity, tax knowledge, and environmental regulations on corporate tax evasion. The result further shows a positive but non-significant relationship between tax audits and perceived petroleum profit tax evasion. The study draws the attention of policymakers to formulate environmental regulations that are more robust, simple, and flexible, to reduce adverse effects of environmental damage on the economic growth and development of oil and gas-producing countries.

This study investigates the perceptions of firm executives with respect to the extent of the influence of corporate governance (CG) practices on the non-financial performance (NFP) of medium-sized firms in Nigeria. The theoretical support for the research is from the stakeholder and agency theories. The cross-sectional survey and the cluster and stratified probability proportionate sampling methods are adopted, while the data collection is through a structured questionnaire that covers four CG indicators of board size, director’s qualification, ownership structure and board audit committee. The co-variance-based structural equation modelling (CB-SEM) technique ensures the analysis of the data collected. The result indicates that CG has significant positive effect on firms’ NFP. This outcome supports the urgent need for the development and execution of CG code of ethics for the non-listed firms alongside a regulatory agency for ensuring monitoring and compliance. The drawbacks are inclusive of the measure of variables on linear relationship basis and non-adoption of the longitudinal approach for the study. Future studies need to look at the usage of the intervening variables which, can further aid in evaluating the relationships of the research variables and their indirect and total effects.

Payment conflicts are never ending issue in Malaysian construction industry. This issue is a common scenario especially in public work project, which involves a conventional contract. The late payment and non-payment occur due to client inefficient payment administration caused by documentation and human factors. It commonly ended up causing delays in project completion. However, the revolution of Information Technology (IT) within construction industry has shown the development of various management systems, which transformed the way projects are administered. The introduction of Building Information Modelling (BIM) is one of the project management systems, which have been created to centralised knowledge sharing resource as an effective collaborative and integrated approach between inter-disciplines in construction industry. The development of digital technology of Intelligent Contracts brings great potential in BIM management to automate the contractual process and thus create possible solutions towards payment conflicts in the construction project. This paper discusses the process of payment in the conventional contractual procedure, which relate to the causes of delay in payment. It is believed that by integrating BIM and Intelligent Contract’s attributes may help to eliminate the unnecessary procedure, which prolong the payment processes. Therefore, this study is carried out to explore what are the effects of adopting BIM and Intelligent Contracts attributes in conventional payment process. This is a descriptive study and the methodology used is essentially on review of the literature in relation to payment processes in conventional contract, BIM management system and attributes of Intelligent Contract. The analysis revealed that the adoption of BIM and Intelligent Contracts attributes in payment conventional process could improve the efficiency; reduce the time by eliminating third party interference and manual signatory. In addition, the project performance is analysed intelligently as well as minimise the risks of losing information by keeping historical audit trails in automatic system repository.

ObjectiveEarly mortality rates for paediatric cardiac surgery have fallen due to advancements in care. Alternative indicators of care quality are needed. Postoperative morbidities are of particular interest. However, while health impacts have been reported, associated costs are unknown. Our objective was to calculate the costs of postoperative morbidities following paediatric cardiac surgery.DesignTwo methods of data collection were integrated into the main study: (1) case-matched cohort study of children with and without predetermined morbidities; (2) incidence rates of morbidity, measured prospectively.SettingFive specialist paediatric cardiac surgery centres, accounting for half of UK patients.PatientsCohort study included 666 children (340 with morbidities). Incidence rates were measured in 3090 consecutive procedures.MethodsRisk-adjusted regression modelling to determine marginal effects of morbidities on per-patient costs. Calculation of costs for hospital providers according to incidence rates. Extrapolation using mandatory audit data to report annual financial burden for the health service.Outcome measuresImpact of postoperative morbidities on per-patient costs, hospital costs and UK health service costs.ResultsSeven of the 10 morbidity categories resulted in significant costs, with mean (95% CI) additional costs ranging from £7483 (£3–£17 289) to £66 784 (£40 609–£103 539) per patient. On average all morbidities combined increased hospital costs by 22.3%. Total burden to the UK health service exceeded £21 million each year.ConclusionPostoperative morbidities are associated with a significant financial burden. Our findings could aid clinical teams and hospital providers to account for costs and contextualise quality improvement initiatives.

ObjectiveTo determine how many children are admitted to paediatric intensive care unit (PICU) with life-limiting conditions (LLCs) and their outcomes.DesignNational cohort, data-linkage study.SettingPICUs in England.PatientsChildren admitted to a UK PICU (1 January 2004 and 31 March 2015) were identified in the Paediatric Intensive Care Audit Network dataset. Linkage to hospital episodes statistics enabled identification of children with a LLC using an International Classification of Diseases (ICD10) code list.Main outcome measuresRandom-effects logistic regression was undertaken to assess risk of death in PICU. Flexible parametric survival modelling was used to assess survival in the year after discharge.ResultsOverall, 57.6% (n=89 127) of PICU admissions and 72.90% (n=4821) of deaths in PICU were for an individual with a LLC.The crude mortality rate in PICU was 5.4% for those with a LLC and 2.7% of those without a LLC. In the fully adjusted model, children with a LLC were 75% more likely than those without a LLC to die in PICU (OR 1.75 (95% CI 1.64 to 1.87)).Although overall survival to 1 year postdischarge was 96%, children with a LLC were 2.5 times more likely to die in that year than children without a LLC (OR 2.59 (95% CI 2.47 to 2.71)).ConclusionsChildren with a LLC accounted for a large proportion of the PICU population. There is an opportunity to integrate specialist paediatric palliative care services with paediatric critical care to enable choice around place of care for these children and families.

Abstract Objectives Trial data have provided an evidence base to guide early treatment in RA. Few studies have investigated rheumatologists’ adherence to guidelines, and subsequent impact on outcomes. The objectives of this study are to characterize baseline prescribing for patients with RA across the National Health Service, identifying treatment decisions that associate with patient outcomes. Methods A nationwide audit of RA collected information on treatment choices, DAS and sociodemographic factors at baseline. Treatment response was assessed at 3 months. Multilevel regression models were used to characterize departmental variations in prescribing. Heat maps were used to visualize geographical variation. Mixed effects regression models were constructed to assess the relationship between treatment decisions and disease outcomes, adjusting for patient and department level covariates. Results A total of 7154 patients with a diagnosis of RA were recruited from 136 departments. There was broad variation in prescribing choices, even between departments close to one another, with evidence of substantial deviation from guidelines. Over 75% of patients received glucocorticoids, fewer than half received combination conventional DMARDs. Early glucocorticoid therapy associated with achieving a good treatment response [odds ratio 1.93 (95% CI 1.31, 2.84), P-value = 0.001]. The association was maintained following propensity modelling and imputation. Conclusion Guideline adherence varies between departments and cannot be explained by case-mix alone. Departments that prescribe early adjunctive steroid achieve better short-term outcomes. Further research should work to ensure that the early arthritis evidence base translates into better outcomes for patients.

Background Blood transfusion is a common but costly treatment. Repeated national audits in the UK suggest that up to one-fifth of transfusions are unnecessary when judged against recommendations for good clinical practice. Audit and feedback seeks to improve patient care and outcomes by comparing clinical care against explicit standards. It is widely used internationally in quality improvement. Audit and feedback generally has modest but variable effects on patient care. A considerable scope exists to improve the impact that audit and feedback has, particularly through head-to-head trials comparing different ways of delivering feedback. Objectives The AFFINITIE (Development & Evaluation of Audit and Feedback INterventions to Increase evidence-based Transfusion practIcE) programme aimed to design and evaluate enhanced feedback interventions, within a national blood transfusion audit programme, to promote evidence-based guidance and reduce the unnecessary use of blood components. We developed, piloted and refined two feedback interventions, ‘enhanced content’ and ‘enhanced follow-on’ (workstream 1), evaluated the effectiveness and cost-effectiveness of the two feedback interventions compared with standard feedback practice (workstream 2), examined intervention fidelity and contextual influences (workstream 3) and developed general implementation recommendations and tools for other audit and feedback programmes (workstream 4). Design Interviews, observations and documentary analysis in four purposively sampled hospitals explored contemporary practice and opportunities for strengthening feedback. We developed two interventions: ‘enhanced content’, to improve the clarity and utility of feedback reports, and ‘enhanced follow-on’, to help hospital staff with action-planning (workstream 1). We conducted two linked 2 × 2 factorial cross-sectional cluster-randomised trials within transfusion audits for major surgery and haematological oncology, respectively (workstream 2). We randomised hospital clusters (the organisational level at which hospital transfusion teams operate) to enhanced or standard content or enhanced or standard follow-on. Outcome assessment was masked to assignment. Decision-analytic modelling evaluated the costs, benefits and cost-effectiveness of the feedback interventions in both trials from the perspective of the NHS. A parallel process evaluation used semistructured interviews, documentary analyses and web analytics to assess the fidelity of delivery, receipt and enactment and to identify contextual influences (workstream 3). We explored ways of improving the impact of national audits with their representatives (workstream 4). Setting and participants All NHS hospital trusts and health boards participating in the National Comparative Audit of Blood Transfusions were invited to take part. Among 189 hospital trusts and health boards screened, 152 hospital clusters participated in the surgical audit. Among 187 hospital trusts and health boards screened, 141 hospital clusters participated in the haematology audit. Interventions ‘Enhanced content’ aimed to ensure that the content and format of feedback reports were consistent with behaviour change theory and evidence. ‘Enhanced follow-on’ comprised a web-based toolkit and telephone support to facilitate local dissemination, planning and response to feedback. Main outcome measures Proportions of acceptable transfusions, based on existing evidence and guidance and algorithmically derived from national audit data. Data sources Trial primary outcomes were derived from manually collected, patient-level audit data. Secondary outcomes included routinely collected data for blood transfusion. Results With regard to the transfusions in the major surgery audit, 135 (89%) hospital clusters participated from 152 invited. We randomised 69 and 66 clusters to enhanced and standard content, respectively, and 68 and 67 clusters to enhanced and standard follow-on, respectively. We analysed a total of 2222 patient outcomes at 12 months in 54 and 58 (enhanced and standard content, respectively) and 54 and 58 (enhanced and standard follow-on, respectively) hospital clusters. With regard to the haematology audit, 134 hospital clusters (95%) participated from 141 invited. We randomised 66 and 68 clusters to enhanced and standard content, respectively, and 67 clusters to both enhanced and standard follow-on. We analysed a total of 3859 patient outcomes at 12 months in 61 and 61 (enhanced and standard content, respectively) and 63 and 59 (enhanced and standard follow-on) hospital clusters. We found no effect of either of the enhanced feedback interventions in either trial across all outcomes. Incremental enhanced intervention costs ranged from £18 to £248 per site. The enhanced feedback interventions were dominated by the standard intervention in cost-effectiveness analyses. The interventions were delivered as designed and intended, but subsequent local engagement was low. Although the enhancements were generally acceptable, doubts about the credibility of the blood transfusion audits undermined the case for change. Limitations Limitations included the number of participating clusters; loss to follow-up of trial clusters, reducing statistical power and validity; incomplete audit and cost data contributing to outcome measures; participant self-selection; reporting; missing data related to additional staff activity generated in response to receiving feedback; and recall biases in the process evaluation interviews. Conclusions The enhanced feedback interventions were acceptable to recipients but were more costly and no more effective than standard feedback in reducing unnecessary use of blood components, and, therefore, should not be recommended on economic grounds. Future work We have demonstrated the feasibility of embedding ambitious large-scale rigorous research within national audit programmes. Further head-to-head comparisons of different feedback interventions are needed in these programmes to identify cost-effective ways of increasing the impact of the interventions. Trial registration This trial is registered as ISRCTN15490813. Funding This project was funded by the National Institute for Health Research (NIHR) Programme Grants for Applied Research programme and will be published in full in Programme Grants for Applied Research; Vol. 10, No. 2. See the NIHR Journals Library website for further project information.

It is a great pleasure to introduce the second volume second issue of our journal into the global community yearning for high-quality, impactful papers. IPJAF continues to seek and provide readers throughout the world with technology supported peer-reviewed scholarly articles on a broad range of established and emergent areas of accounting, finance, business, economics, and social sciences. I am resolute to maintain the high-quality standard of research and publication which is anchored on the exemplary service and dedication of our editorial board, editorial review and the editorial office. This volume 2, issue 2 comprises five manuscripts dealing with financial accounting, taxation, and auditing. The first article entitled “Examining the independent audit committee, managerial ownership, independent board member and audit quality in listed banks” by Dr. Hisar Pangaribuana (Adventist University of Indonesia, Bandung, Indonesia), Dr. Jenny Sihombinga (Adventist University of Indonesia, Bandung, Indonesia), and Dr. Oluwatoyin Muse Johnson Popoola (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) examines the effects of the independent audit committee on the relationship between managerial ownership and independent board member on audit quality in the Indonesian listed banks. The unit of analysis is companies carrying on the banking business and listed on the Indonesian stock exchange (IDX) between the period of 2010 to 2015. This study is explanatory (i.e., causal predictive), and uses the second generation structural equation modelling statistical analysis tools, PLS-SEM and PROCESS Partial Least Square for hypotheses testing. The results show that the independent board member has a significant impact on the independent audit committee and the audit quality. The study reveals that managerial ownership does not influence audit quality. The adoption of the independent audit committee with a long tenure of years can be potentially risky and less creative. As a result, their oversight functions may be in jeopardy, impaired or reduced performances. The research findings reveal no significant indirect effects of the independent audit committee on the relationship between managerial ownership, independent board member and audit quality in the banks listed in IDX. Independent board members need to renew the appointment of the independent audit committee members to improve the quality of the oversight functions undertaken by the audit committee, and hence, enhance audit quality. The authors suggest further research on the ideal level of managerial ownership and number of an independent board member to produce a good audit quality in the Indonesian listed banks. The second article titled “Salaried taxpayers’ internal states and assessment performance under self-assessment system: a quasi-experimental evaluation” by Dr. Noraza Mat Udin (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) takes a look at the first reform that impacts taxpayers, that is, the implementation of self-assessment system (SAS) to replace the old assessment system in 2004. The perception is that SAS had entirely changed the taxpayers’ responsibilities from being assessed by the tax authority to a person who is responsible for assessing own income tax liability. Her study explores the public fora debates on whether taxpayers can perform their responsibilities that were previously handled by trained tax personnel in Malaysia. Her paper reports the findings of a quasi-experimental evaluation of salaried individual taxpayers’ in the early stage of SAS implementation. She argues that a lot needs to be done, notwithstanding SAS had been implemented for more than a decade, the problem of taxpayer performance is continuing due to the dynamic nature of taxation in reality. The data were collected using a quasi-experimental method known as posttest-only no-treatment control group design. The sample comprised post-graduate students, who were actual taxpayers. Among the elements of the taxpayer’s internal states considered in this study, tax knowledge was found to have a significant relationship with assessment performance. Further analysis was conducted which showed that the majority of tax knowledge dimensions had a significant relationship with taxpayer assessment performance. The findings of this study have contributed to the body of knowledge because there is a general dearth of published research, particularly in Malaysia that investigates taxpayer assessment performance especially using an experimental approach. The third article with a caption, “Working capital management and firm performance: lessons learnt during and after the financial crisis of 2007-2008 in Nigeria” by Mr. Sunday Simon (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Dr. Norfaiezah Sawandi (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), and Prof. Dr. Mohamad Ali Abdul-Hamid (Department of Accounting, College of Business Administration, University of Sharjah, United Arab Emirate) examines the relationship between working capital management (WCM) and firm performance during and after the financial crisis of 2007-2008 in Nigeria. The authors argue that the financial crisis could be attributable to the deterioration and ultimate failure of WCM performance that affected many Nigerian firms. During the crisis, lending conditions were deeply affected, and financing operations became challenging for firms. Although research findings on the causes and effects of the crisis on the economy are known, what remains unknown is whether the financial crisis had a significant impact on WCM performance. The differences between the two periods, the crisis period and then after the crisis period, is operationalised through two analyses. The findings indicate that WCM variables have more explanatory power (R2) in the period after the crisis than during the crisis. Also, the results of the Cramer Z-statistic, which examined between sample comparisons of the R2, revealed that the Z-scores are significant, implying that a significant difference existed between the two periods. It suffices to say that WCM was affected during the financial crisis and led to low profitability, whereas, during the after-crisis period, WCM associates with higher profitability. These findings have implications for managers and policymakers because access to financing has become a global problem and adequate WCM management increases a company’s resilience to financial and external shocks. The fourth article entitled “The Influence of Technology Readiness on Information Technology Competencies and Civil Conflict Environment” by Prof. Dr. Kamil Md. Idris (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Associate Prof. Dr. Akilah Abdullah (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Haetham H. Kasem Alkhaffaf (OYA Graduate School of Business, College of Business, Universiti Utara Malaysia), and Al-Hasan Al-Aidaros (Islamic Business School, Universiti Utara Malaysia, Malaysia). Their study confirms prior findings that the Technology Readiness scale can capture the association among technology readiness and technology usage behaviours. The study also expands earlier research by investigating the impact of technology readiness on individual competency among accountants to using IT in a workplace under the intensity of civil conflict in Iraqi environment. The result shows that there is a positive significant relationship between technology readiness and the IT competencies of Iraqi accountants. It implies that the technology readiness regarding willingness, enthusiasm, and motivation of accountants using IT has an impact on their IT competencies. In other words, the higher the readiness of the accountants in making use of technology, the higher their competence in the use of IT. This study contributes to the body of knowledge in terms of theory, method and practice in Iraq especially and developing countries in general. The fifth article titled “Mediating effect of Quality-differentiated Auditor on the relationship between Managerial ownership and Monitoring mechanisms” and authored by Dr. Rachael Oluyemisi Arowolo (Chrisland University, Nigeria), Prof. Dr. Ayoib Che-Ahmad (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia), Dr. Oluwatoyin Muse Johnson Popoola (Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia) and Dr. Hisar Pangaribuana (Adventist University of Indonesia, Bandung, Indonesia) examines the relationship between Managerial Ownership (MO) and MMs with quality-differentiated auditors (QDA) as the channel for the relationship. Over the past decade, most studies in corporate governance and audit market emphasised the importance of monitoring mechanisms (MM), especially after the global economic meltdown resulting from the Enron saga. The literature on MM continues growing as many countries especially the Sub-Saharan Africa are still struggling to come out of the effect of the economic meltdown and businesses continues to fail or merge. The study used data from non-financial listed companies in Nigeria providing empirical supports that MO significantly associates with MMs in the right direction. Likewise, QDA also influences the MMs in the right direction suggesting that QDA is necessarily required to enhance adequate MMs. The findings of this study provide support for the association of MO and MMs with the intervention of QDA for solutions to agency problems. Companies should, therefore, motivate the management to own shares within the reasonable range that aligns the interest of the management with that of the shareholders. This paper adds to knowledge especially in Nigeria and Sub-Saharan Africa by examining a mediating effect to depict the relationship between MO and MM, which are not evident in prior studies It is my conviction that in the coming year, the vision of IPJAF to publish high-quality manuscripts in the established and emergent areas of accounting and finance from academic and professional researchers will be sustained and appreciated. As you read throughout this volume 2, issue 2 of IPJAF, I would like to remind you that the success of our journal depends on you, your friends and colleagues as stakeholder through the submission of high-quality articles for review and publication. Once again, I acknowledge with gratitude your continued support as we strive to make IPJAF the most authoritative journal on accounting and finance for the community of academic, professional, industry, society and government. Oluwatoyin Muse Johnson Popoola, PhD Editor-in-Chief popoola@omjpalpha.com

BackgroundExisting research identified substantial gaps between NHS mental health services and the criminal justice system for individuals with enduring moderate to severe mental health needs (EMHN). A pilot study in Cornwall echoed these findings, identifying deficiencies in provision at the interface of police and mental health services.AimTo explore the interagency management of individuals with EMHN as they come into contact with the police.DesignA mixed-methods approach within a community psychology framework to enhance the implementation of findings. Stage 1: policy review and clinical audit to identify a sample of mental health service users who were in contact with the police. Stage 2: case-linkage study of 80 service user journeys through services at the time of three types of police contact (Section 136 detention; arrest for criminal offence and contact that did not result in detention); and a health economics component including analysis of the actual cost of 55 service user journeys and enhanced service scenarios. Stage 3: local stakeholder consultation to validate and contextualise case-linkage findings, including a national event.SettingThe research site was the county of Cornwall within the organisational contexts of Cornwall Partnership NHS Foundation Trust and Devon & Cornwall Police.SampleProportionate stratified random sampling identified a sample of 80 cases examined in the case-linkage study from the 538 linked cases identified by the clinical audit.Data sourcesCase-linkage and health economics data involved individuals’ police and mental health records; stakeholder consultation data involved focus groups and interviews.ResultsOf the sample of 80 cases examined, 23 individuals had been detained under Section 136 of the Mental Health Act (1983: Great Britain.Mental Health Act 1983.Chapter 20. London: The Stationery Office; 1983) (accounting for 32 detentions), 52 had been detained in custody on suspicion of an offence (accounting for 126 arrests) and 15 had non-detention contact with the police. Findings showed that where police were aware of mental health needs and individuals were on caseload of a Mental Health Team, there was increased interaction and enhanced outcomes for service users and organisations. The health economics scenario modelling suggests that enhancing services has minimal effects on individual level costs compared with current practice.ConclusionsThe research revealed discrepancy in police and mental health professionals’ assessment of risk and interpretation of protocol and highlighted the need for joint interagency protocols and training to improve information sharing between agencies to enhance the management of individuals with enduring moderate to severe mental health needs.FundingThe National Institute for Health Research Health Services and Delivery Research programme.

Background Dissemination of clinical guidelines is necessary but seldom sufficient by itself to ensure the reliable uptake of evidence-based practice. There are further challenges in implementing multiple clinical guidelines and clinical practice recommendations in the pressurised environment of general practice. Objectives We aimed to develop and evaluate an implementation package that could be adapted to support the uptake of a range of clinical guideline recommendations and be sustainably integrated within general practice systems and resources. Over five linked work packages, we developed ‘high-impact’ quality indicators to show where a measurable change in clinical practice can improve patient outcomes (work package 1), analysed adherence to selected indicators (work package 2), developed an adaptable implementation package (work package 3), evaluated the effects and cost-effectiveness of adapted implementation packages targeting four indicators (work package 4) and examined intervention fidelity and mechanisms of action (work package 5). Setting and participants Health-care professionals and patients from general practices in West Yorkshire, UK. Design We reviewed recommendations from existing National Institute for Health and Care Excellence clinical guidance and used a multistage consensus process, including 11 professionals and patients, to derive a set of ‘high-impact’ evidence-based indicators that could be measured using routinely collected data (work package 1). In 89 general practices that shared data, we found marked variations and scope for improvement in adherence to several indicators (work package 2). Interviews with 60 general practitioners, practice nurses and practice managers explored perceived determinants of adherence to selected indicators and suggested the feasibility of adapting an implementation package to target different indicators (work package 3). We worked with professional and patient panels to develop four adapted implementation packages. These targeted risky prescribing involving non-steroidal anti-inflammatory and antiplatelet drugs, type 2 diabetes control, blood pressure control and anticoagulation for atrial fibrillation. The implementation packages embedded behaviour change techniques within audit and feedback, educational outreach and (for risky prescribing) computerised prompts. We randomised 178 practices to implementation packages targeting either diabetes control or risky prescribing (trial 1), or blood pressure control or anticoagulation (trial 2), or to a further control (non-intervention) group, and undertook economic modelling (work package 4). In trials 1 and 2, practices randomised to the implementation package for one indicator acted as control practices for the other package, and vice versa. A parallel process evaluation included a further eight practices (work package 5). Main outcome measures Trial primary end points at 11 months comprised achievement of all recommended levels of glycated haemoglobin, blood pressure and cholesterol; risky prescribing levels; achievement of recommended blood pressure; and anticoagulation prescribing. Results We recruited 178 (73%) out of 243 eligible general practices. We randomised 80 practices to trial 1 (40 per arm) and 64 to trial 2 (32 per arm), with 34 non-intervention controls. The risky prescribing implementation package reduced risky prescribing (odds ratio 0.82, 97.5% confidence interval 0.67 to 0.99; p = 0.017) with an incremental cost-effectiveness ratio of £2337 per quality-adjusted life-year. The other three packages had no effect on primary end points. The process evaluation suggested that trial outcomes were influenced by losses in fidelity throughout intervention delivery and enactment, and by the nature of the targeted clinical and patient behaviours. Limitations Our programme was conducted in one geographical area; however, practice and patient population characteristics are otherwise likely to be sufficiently diverse and typical to enhance generalisability to the UK. We used an ‘opt-out’ approach to recruit general practices to the randomised trials. Subsequently, our trial practices may have engaged with the implementation package less than if they had actively volunteered. However, this approach increases confidence in the wider applicability of trial findings as it replicates guideline implementation activities under standard conditions. Conclusions This pragmatic, rigorous evaluation indicates the value of an implementation package targeting risky prescribing. In broad terms, an adapted ‘one-size-fits-all’ approach did not consistently work, with no improvement for other targeted indicators. Future work There are challenges in designing ‘one-size-fits-all’ implementation strategies that are sufficiently robust to bring about change in the face of difficult clinical contexts and fidelity losses. We recommend maximising feasibility and ‘stress testing’ prior to rolling out interventions within a definitive evaluation. Our programme has led on to other work, adapting audit and feedback for other priorities and evaluating different ways of delivering feedback to improve patient care. Trial registration Current Controlled Trials ISRCTN91989345. Funding This project was funded by the National Institute for Health Research (NIHR) Programme Grants for Applied Research programme and will be published in full in Programme Grants for Applied Research; Vol. 8, No. 4. See the NIHR Journals Library website for further project information.

ABSTRAK Halal fashion saat ini menjadi salah satu sektor yang diminati konsumen di Indonesia. Mayoritas penduduk Indonesia yang merupakan muslim menjadikan pangsa pasar industri fashion Muslim sangat besar. Permintaan produk fashion muslim semakin tinggi karena kesadaran perempuan Muslim dalam menutup aurat juga sudah tinggi. Apalagi, konsumen saat ini suka melihat fashion influencer di sosial media seperti Instagram. Serta penggunakan content marketing yang menarik juga mempengaruhi konsumen untuk membeli sebuah produk. Penjualan produk fashion muslim semakin mudah diakses konsumen dengan andanya media digital untuk melihat dan bertransaksi. Tujuan penelitian ini adalah untuk melihat pengaruh pendukung selebriti dan pemasaran konten. Penelitian ini menggunakan metode kuantitatif. Dengan teknik data yaitu kuisioner yang disebarkan secara online kepada 100 responden perempuan muslim yang pernah mengakses platform online brand fashion muslim Vanilla Hijab. Teknik analisis yang digunakan dalam penelitian ini yaitu regresi linier berganda. Hasil dari penelitian ini menunjukkan celebrity endorser memiliki pengaruh positif signifikan terhadap niat beli, dan konten pemasaran juga memiliki pengaruh positif signifikan terhadap niat beli toko online fashion Vanilla Hijab. Kata-Kunci: Celebrity Endorser, Content Marketing, Purchase Intention, Fashion Muslim. ABSTRACT Halal fashion is currently one of the sectors that consumers in Indonesia are interested in. The majority of Indonesia's population who are Muslim makes the market share of the Muslim fashion industry very large. The demand for Muslim fashion products is getting higher because the awareness of Muslim women in covering their genitals is high. Moreover, consumers today like to see fashion influencers on social media like Instagram. And the use of attractive content marketing also influences consumers to buy a product. The sale of Muslim fashion products is increasingly accessible to consumers by relying on digital media to view and transact. The purpose of this study was to examine the influence of celebrity supporters and content marketing. This research uses quantitative methods. With the data technique, namely a questionnaire distributed online to 100 Muslim female respondents who have accessed the online platform for the Muslim fashion brand Vanilla Hijab. The analysis technique used in this study is multiple linear regression. The results of this study indicate celebrity endorsers have a significant positive effect on purchase intention, and marketing content also has a significant positive effect on purchase intention of Vanilla Hijab fashion online shop. Keywords: Celebrity Endorser, Content Marketing, Purchase Intention, Fashion Muslim. DAFTAR PUSTAKA Abbas, A., Afshan, G., & Khan, S. B. (2018). 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The purpose of this study is to examine the effects of audio imagery with video modelling on participants’ self-efficacy during resistance exercise. Forty five individuals volunteered as research participant and were divided homogenously into imagery with modelling end instruction (EIM) or initial instruction (IIM) groups and a modelling only (M) as control group. During the pre-test all participants employed self-efficacy (SE) of lunges exercise. All participants were provided with the interventions (EIM, IIM, & M) during 10 minutes rest before the first post-test which, all measurements were conducted to look at the acute effects of interventions employed. Participants’ android phones were downloaded with specific intervention according to their group and they were advised to employ the intervention once a day for seven days. The second post-test was conducted consist of all measurements after seven days of intervention duration. For self-efficacy, significant results were recorded on pre-test and post-test within participants in EIM and IIM (p < 0.05), moreover, results for post-test comparing data between groups indicates significant between EIM and M groups, IIM and M groups (p < 0.05). No significant different results found comparing EIM with IIM groups. Results from this study indicate that there are psychological performances improvement among participant who employed imagery and modelling comparing to modelling alone.

During the intensive critical debates around the adaptation of Burgess’s novel, which mainly raised the issues of fidelity and obscenity, Stanley Kubrick repeatedly claimed “[i]t’s all in the plot.” By saying this, he was not only referring to a narrative fidelity to the plot, but also to the inherent intermediality of Burgess’s text. Indeed, beyond the obvious tense duality between the orality represented by the nadsat slang and the literary, written text, the novel presents a complex texture of sensorial—visual, auditory, tactile, and even olfactory—cues that acquire culturally determined meanings in the novel and as such reflect on each other metaphorically. In order to avoid falling into the trap of a comparative criticism claiming the impossibility to adapt visual (or “sensorial”) literature to film, I will regard Kubrick’s adaptation as a discursive practice that adapts, beyond the plot, Burgess’s view on the manipulative, conditioning effect of audio-visual media on society. I argue that by irony and excess, achieved with audio-visual stylisation, Kubrick also thematises the contemporary criticism of these media effects. Moreover, he is not only representing but also modelling the central issue of socio-psychological conditioning through audio-visual exposure.

Music performance can be cognitively and physically demanding. These demands vary across the course of a performance as the content of the music changes. More demanding passages require performers to focus their attention more intensity, or expend greater “mental effort.” To date, it remains unclear what effect different cognitive-motor demands have on performers' mental effort. It is likewise unclear how fluctuations in mental effort compare between performers and perceivers of the same music. We used pupillometry to examine the effects of different cognitive-motor demands on the mental effort used by performers and perceivers of classical string quartet music. We collected pupillometry, motion capture, and audio-video recordings of a string quartet as they performed a rehearsal and concert (for live audience) in our lab. We then collected pupillometry data from a remote sample of musically-trained listeners, who heard the audio recordings (without video) that we captured during the concert. We used a modelling approach to assess the effects of performers' bodily effort (head and arm motion; sound level; performers' ratings of technical difficulty), musical complexity (performers' ratings of harmonic complexity; a score-based measure of harmonic tension), and expressive difficulty (performers' ratings of expressive difficulty) on performers' and listeners' pupil diameters. Our results show stimulating effects of bodily effort and expressive difficulty on performers' pupil diameters, and stimulating effects of expressive difficulty on listeners' pupil diameters. We also observed negative effects of musical complexity on both performers and listeners, and negative effects of performers' bodily effort on listeners, which we suggest may reflect the complex relationships that these features share with other aspects of musical structure. Looking across the concert, we found that both of the quartet violinists (who exchanged places halfway through the concert) showed more dilated pupils during their turns as 1st violinist than when playing as 2nd violinist, suggesting that they experienced greater arousal when “leading” the quartet in the 1st violin role. This study shows how eye tracking and motion capture technologies can be used in combination in an ecological setting to investigate cognitive processing in music performance.

Video ads that tell stories have become a popular method of connecting with viewers and making them feel emotionally invested in a product or a service. Long-form videos, as opposed to shorter types of advertising like TV spots and print advertising, can persuade viewers with a sincere and compelling brand story, creating favourable brand associations. We empirically investigated the impacts of narrative transportation caused through audio-visual storytelling advertising on consumers’ affective, sensory, cognitive, behavioural experiences and brand equity states using structural equation modelling in SPSS Amos 25.0. Our research supports the relationship between ad-elicited narrative transportation and various brand effects. We also evaluated the moderating effect of previous negative online purchase experiences (POPE) on all forms of advertising experience. The impact of high-quality competing advertising on the impressions formed by consumers who have had negative prior experiences and the strategies employed by brands to use negative experiences build positive equity for their brands. Discussions and implications are discussed.

AbstractResponses to multisensory signals are often faster compared to their unisensory components. This speed-up is typically attributed to target redundancy in that a correct response can be triggered by one or the other signal. In addition, semantic congruency of signals can also modulate multisensory responses; however, the contribution of semantic content is difficult to isolate as its manipulation commonly changes signal redundancy as well. To disentangle the effects of redundancy and semantic congruency, we manipulated semantic content but kept redundancy constant. We presented semantically congruent/incongruent animal pictures and sounds and asked participants to respond with the same response to two target animals (cats and dogs). We find that the speed-up of multisensory responses is larger for congruent (e.g., barking dogs) than incongruent combinations (e.g., barking cats). We then used a computational modelling approach to analyse audio-visual processing interferences that may underlie the effect. Our data is best described by a model that explains the semantic congruency modulation with a parameter that was previously linked to trial sequence effects, which in our experiment occur from the repetition/switching of both sensory modality and animal category. Yet, a systematic analysis of such trial sequence effects shows that the reported congruency effect is an independent phenomenon. Consequently, we discuss potential contributors to the semantic modulation of multisensory responses.

Abstract Introduction Breast Cancer (BC) with a lifetime prevalence of 12.0%, is the most common cancer in women. Out of all BC cases, 70% are hormone receptor positive, requiring anti-hormonal therapy and, in some patients, supplementary chemotherapy. The condition itself, as well as respective BC treatment, often comes with physical impairments (i.e., diminished lubrication, vaginal atrophy), as well as psychological stressors (i.e., sexual self- and body-esteem, performance anxiety) that result in sexual problems in 73.4% of BC survivors (BCS). Sexual problems are frequently accompanied by sexual distress and impaired quality of life. Overall, limited attention is given to sexual health in oncology and treatment options are scarce. Currently, hardly any therapies target the interplay of physical and psychological symptoms to improve sexual distress and overall quality of life of BCS. Recently, meta-analyses have shown the efficacy of mindfulness-based cognitive behavioral therapy for women with sexual dysfunctions (i.e., experiencing sexual problems and simultaneous sexual distress) including BCS. However, the access to health care providers offering such treatments is limited. Psychophysiology studies have identified specific mindfulness exercises, which can lead to an increase of subjective and genital sexual arousal in non-clinical samples after a single brief session. These findings serve as an underpinning for the promising effects of including mindfulness tasks in future therapeutic interventions and scalable digital health applications in order to improve the access to evidence-based treatments for BCS with sexual dysfunctions. Objectives The aim of the present study is to test the effect of a brief audio-based mindfulness exercise on genital and subjective sexual arousal, and their concordance in BCS currently undergoing endocrine therapy. Methods For this study, 60 women (20 healthy controls, 40 premenopausal BCS currently undergoing anti-hormonal therapy) are recruited to participate in a psychophysiology lab study. Participants are randomly assigned to three experimental conditions: 1) neutral audio, 2) body scan mindfulness exercise, 3) mindfulness exercise with focus on genitals, followed by self-stimulation with a vacuum stimulation device (Womanizer Premium, WOW Tech™ GmbH) in all three groups. Genital arousal and subjective sexual arousal (SSA) serve as outcome variables. As a measure of genital arousal, the vaginal pulse amplitude (VPA) is continuously recorded using vaginal photoplethysmography (BIOPAC®). SSA is repeatedly measured on a scale from 0 (not aroused) to 10 (extremely aroused). Demographic data, hormone levels, heart rate variability, sexual self-esteem, sexual function, and sexual distress are assessed as control variables. Results In order to analyze the repeated measures data nested within individuals, intra- (SSA, VPA) and inter-individual (BCS, healthy controls) differences are appraised using hierarchical linear modelling (HLM). Separate 2-level mixed effect models are constructed for each outcome variable (subjective arousal, genital arousal). In order to measure the agreement of genital and subjective arousal (i.e., concordance) within-subject correlations between subjective and genital arousal are calculated. Conclusion If effective, a single brief evidence-based mindfulness exercise could serve as a directive for future clinical trials and potentially constitute an accessible treatment approach for sexual dysfunction in BCS. Disclosure Yes - WOW Tech™ GmbH

Introduction: The use of learner’s generated digital media (LGDM) in education has accelerated several learning processes that were hitherto very complex and difficult to teach and learn in the past. They come in various multimedia formats to help ease learning and teaching experiences via telecommunication technologies and the Internet. Problem: Learning using LGDM in nursing science requires professional skills, motivations and intentions of users who generate multimedia and deploy them for learning. Understanding LGDM usage in learning and its significant effects may improve academic performance of the learner, motivation and adoption for nursing student. Objective: The aim of this study was to investigate the effects of LGDM on nursing learner’s skills (improved Academic Performances), motivation and intention to use LGDM in their learning programme by formulating hypotheses based on technology acceptance models. Methods: We carried out a survey research methodology of LGDM usage among nursing student of University of Benin Teaching Hospital (UBTH) and National Open University of Nigeria (Benin and Asaba study centre). Nursing student (N=500) of year 3 student was the focus group. Random sampling was used to select the participant (students) and a structured questionnaire was administered to them to provide responses to the closed-ended questions contained therein. Examining the role of Technological Acceptance Model (TAM) and Motivation model in learning established the theoretical framework presented in this research to determine the relationship of LGDM usage to learner intention and academic performance. Structured Equation Modelling (SEM) was used to analyse the theoretical framework path diagram. Results: Among the commonly used LGDM by the nursing students were podcast (video, audio) and e-books alongside with printable learning materials (PDF) for their learning experiences. Although most of those LGDM resources are readily available and free to access, most of the LGDM format require enormous bandwidth to download them hence a burden for learner. The analyses of the path diagram using SEM revealed significant relationships of core framework parameters (Effort Efficiency, Social Influence, Performance expectance) on Behaviour intention, motivation and improved Academic Performances of motivated nursing student who use multimedia for their learning. Conclusions: Nursing students are determined to use LGDM to enhance their learning and improve their academic performance. The findings in this work provide both contextual and practical blueprints for qualitative and collaborative learning and it will benefit education authorities and institutions that offer specialised nursing training and programmes to students for effective and qualitative health care delivery

Abstract Music and sound cannot be experienced through writing and numbers. Writing freezes time onto paper; as a time-based medium, sound cannot be heard without temporal motion, and acoustic metrics are silent data. For a complete experience of sound, it needs to engage our bodies. Digital multimedia technologies offer powerful approaches to understanding the acoustics of the past, and this work will explore a number of those affordances. In particular, this work explores the use of apps that illustrate archaeoacoustic effects, set digitally within visual and acoustic archaeological cultures. The ways of immersing audiences through projection, acoustic simulation, field and studio recordings, and musical performance will be discussed. The use of virtual reality (VR) headsets is explored to create a sense of deep-flow and presence amongst audiences, total immersion in an experiential phenomenological understanding of interacting audio and visual fields, as well as setting such results within an appropriate context. This study will examine how acoustics results at caves in Northern Spain, in various phases of Stonehenge, and at Paphos Theatre (all World Heritage Sites) can be explored using VR and multimedia technologies, evaluating the comparative advantages of the use of different technologies. It proposes that such integration of visual and sonic modelling using interactive digital technologies is effective as a non-representational theory approach to compliment empirical studies, allowing understanding that goes beyond numerical analysis and binary dialectics to engage directly with the material of archaeological sites in an embodied manner, and address the real-world complexities of acoustic ecologies and their contexts.

Introduction Despite the expansive and multimodal realm of Chinese Boys’ Love (BL) culture (also known as danmei in Chinese), audio works have been notably absent from scholarly discussions, with the focus predominantly being on novels (e.g. Bai; Zhang). This article aims to fill this gap by delving into the transformative impact of sound on narrative engagement within the Chinese BL culture. Focussing on the audio drama adaptations of Grandmaster of Demonic Cultivation (modao zushi, hereafter Grandmaster), originally a serialised Chinese BL novel, this analysis aims to unravel the meticulously crafted BL fantasy in these auditory renditions. The audio drama format delivers an intimate storytelling experience directly to the listener’s ears. Unlike textual media, audio dramas allow listeners to immerse themselves in narratives during various daily activities, deepening their connection with the content. The audio drama Grandmaster, produced by the renowned Chinese platform MissEvan, has garnered a vast fan base and over 640 million plays across three seasons (the episodes and numbers of plays can be found on MissEvan: Season 1, Season 2, and Season 3). Unlike the serialised Web-drama adaption diluted by censorship regulations, the audio drama retains the utmost BL fidelity to the original novel, highlighting the significant potential of this medium in the Chinese BL culture. BL culture has surged in popularity within China, partly due to the export of Japanese culture and the burgeoning Chinese Internet accessibility (Feng). The BL genre encompasses diverse media forms such as novels, fanfiction, comics, animation, and audio/Web dramas, rooted in shared fantasies of romantic love between men. The growing interest in BL culture reflects a response to societal structures like Confucianism and the oppressive education system, which, due to their restrictedness, inadvertently foster the exploration of alternative narratives and identities within the genre (Kwon). While initially inspired by Japanese subculture, Chinese BL has evolved under diverse global influences, including American and other Asian subcultures (Lavin et al.). Chinese BL narratives delve into themes of identity, sexuality, power dynamics, and societal norms, reflecting a rich blend of modern and traditional Chinese culture (Madill and Zhao). Moreover, the rise of BL fandom has empowered female readers to engage in questions about gendered politics, questions that enable them to turn a voyeuristic gaze upon men (Zhang). The versatility of Chinese BL media reflects not only the evolving nature of the genre but also its enduring appeal and cultural significance within contemporary Chinese society. This article initiates a concise review of audio drama in China and the transformative impact of earphone technology, shifting listening experiences from public to intimate settings. It subsequently explores the intricate interplay between Chinese BL novels and audio dramas, elucidating the unique dynamics involved. The analysis then examines specific scenes from Grandmaster, providing insights into its role in facilitating a mesmerising BL audio fantasy. Grandmaster, originating as an Internet novel, has gained a dedicated following. MissEvan, recognising its potential, secured copyrights and commissioned Triones Penguin Studio for a radio drama adaptation in Mandarin. This full-cast dramatisation involves skilled editors, playwrights, and composers, thereby enriching character portrayals and interactions. The professional teamwork and meticulous oversight at each production stage guaranteed regular updates and high audio quality (Shao). Despite the collaborative nature of teamwork, I argue that the power of sound technology personalises the auditory journey as it creates an immersive experience for individual listeners. My analyses mainly rely on research involving actual listeners, along with examinations of specific content within Grandmaster with an idealised listener in consideration, to elucidate the factors contributing to its auditory allure. This examination contributes to a nuanced understanding of Chinese BL culture and its constitutive relationship to audio. From Public Broadcasting to Intimate Voicing: Audio Drama in China Radio broadcasting in China, with roots dating back to the early twentieth century, initially served as a propaganda instrument for mass mobilisation and communication. Chinese storytelling, rooted in acoustics, emphasises the sensory appeal of sound (Chan). It intertwines oral and written traditions in classical literature, particularly fiction and drama (Børdahl). Local vernaculars commonly feature in oral storytelling traditions, whereas Chinese radio programs adopt Mandarin to foster a cohesive national identity via linguistic uniformity. The Communist Party tactically expanded its audience through a radio reception network, establishing a wired broadcasting infrastructure with over 100 million loudspeakers by the 1970s. This revolutionised politics, everyday life, and perceptions of time and space (Li). The interplay between radio and social change reflected China’s pursuit of modernity, as the Communist Party utilised radio to institute a national communication system and monopolise news production. Radio thus served as a crucial tool for constructing and sustaining revolutionary fervor (Lei; He). Radio dramas, often cross-media adaptations from edited films in the 1970s, contributed to everyday sensory pleasure amidst a totalising revolutionary soundscape (Huang). The growth of radio and loudspeaker infrastructure played diverse roles in the revolution, fostering political communication, labour mobilisation, propaganda, surveillance, and even nurturing the Mao cult, turning radio drama into a potent tool for mass mobilisation and communication (Li). As a result, before the widespread availability of televisions in the 1990s, radio structured Chinese people’s daily activities and served as the primary information medium. Technological advancements in earphones, transitioning from larger wired headphones to smaller wireless earbuds like AirPods, have shifted auditory experiences in China from a collective identity tool used in political propaganda to a medium for individualistic entertainment. This change is marked by the personal nature of headphone usage, which can extend social interactions in and beyond physical dimensions (Grusin). The transition from wired headphones to wireless earbuds implements the interiorisation of one person’s body/voice within another, initiating a profound connection that transcends physical limitations (Stankievech). Since 2018, wireless earbuds have exceeded wired headphones in output value in China (Insight and Info), with the online audio market surging to 22 billion yuan in 2021, a 67.9% increase year-on-year. Audiobooks and audio dramas are the most popular genres, with a predominantly female audience under forty who prefer listening at night after work (iimedia). Among audio dramas, BL works generate the most traffic and revenue in China (Y. Wang). Along with such content, putting wireless earbuds inside the ear intensifies the intimacy of listening, transmitting voices directly into the listener’s head and sitting alongside their thoughts (Weldon). This physical closeness underscores the exclusive bond between the listener and the audio content, redefining oral narratives and transforming public and political audio content into a more personal and intimate medium. The use of wireless earbuds even extends listening beyond mere auditory experience, empowering haptic sensations that create an intimate bond. The acousmatic voice envelops the listener’s ears, establishing a connection even before the message’s content is considered (Madsen and Potts). The ear’s sensitivity prompts consciousness and memory, unlocking the imaginative world (C. Wang 91-94). This sensory engagement surpasses traditional auditory limits, resembling a physical encounter where listeners feel like their body has joined with the body of sound. Dermot Rattigan, discussing radio drama, notes how listeners fill the void with mental visualisations and imagination, entering a state of individual ‘virtual reality’ through aural stimulation (Rattigan 118). Drawing from visual psychology, Shaffer likens the soundscape to a dynamic landscape painting, emphasising the fluidity of auditory experiences (Schafer). Listening becomes a multi-dimensional journey involving the entire body and mind, a compelling tool for reception and connection that transcends reality’s boundaries. The advent of MP3 technologies and the podcasting boom also extends the former spatial and temporal limitations of listening. In contrast to traditional real-time broadcasting, MP3 technologies enable voices to persist indefinitely into the future (Madsen and Potts). This temporal flexibility further builds a private sound sphere for listeners (Euritt). Listeners no longer need to share time and space with others around loudspeakers or radios, so they can freely indulge in their subcultural preferences, such as BL stories, without concern for societal judgment. Many listeners strategically incorporate audio dramas into their daily schedule, choosing moments of solitude such as before sleep or upon waking, where they can detach from the expectations of their physical space and identity roles. This is particularly evident among devoted fans of Chinese BL audio dramas, who carve out personal time for these works and seek a quiet space for focussed engagement (Wang 55). This intentional, focussed engagement differs from the typical mode of everyday radio listening as it serves an expanded, widespread dissemination environment that is also highly intimate (Madsen and Potts). Thus, the convergence of temporal flexibility and immersive technology shapes listener engagement and interaction dynamics. The fusion of intimacy, physical closeness, and temporal flexibility heightens the allure of the voice in programs with erotic undertones, such as BL audio dramas. Euritt introduces the concept of ‘breathing out into you’ to explain queer eroticism in podcasts, emphasising shared breaths and potential haptic exchanges that enhance the sensual dimensions of sound (Euritt 27-53). This wireless, intimately riveting auditory experience transforms the soundscape and reshapes contemporary social interactions. This shift is particularly noteworthy for popular Chinese radio and audio content as they began as a public, propaganda-oriented tool and transitioned into forms as novel as the intimate domain of BL audio dramas. This change underscores the transformative power of sound in shaping interactions, surpassing conventional storytelling boundaries, and ushering in a new era of engaging narratives. The 2.5-Dimensional: Auralising Chinese Boys’ Love Fiction The BL genre emerges as a cultural and social force that can potentially challenge traditional Chinese values. Its focus on male-male love inherently questions societal expectations around gender and sexuality in ways that disrupt Confucian ideology’s emphasis on heterosexual marriage and lineage (Welker). Furthermore, the genre’s similarity to the melodramatic ‘soap opera’ storytelling style resonates with Western ideals of individualism and aligns more with a feminist viewpoint that contrasts with the male-dominant heterosexism often found in traditional Chinese narratives (Mumford). This emphasis on individual desires also implicitly disputes the collectivist and socialist values, as well as the importance of the extended family, traditionally embraced in Chinese cultures. In short, the love, sex, and romance depicted in BL represent a departure from traditional Chinese values, positioning the BL genre as a vehicle for cultural exchange and societal transformation in terms of gender norms. The surge of Internet radio and social media in the 2010s has substantially contributed to the professionalisation and commercialisation of Chinese BL audio dramas. MissEvan, a prominent barrage-audio and live-broadcasting Website, has been crucial to this proliferation (Hu et al.). Before the advent of commercial dubbing, enthusiasts of BL novels voluntarily recorded non-profit Chinese audio dramas and disseminated them online. The popularity of BL novels subsequently prompted their adaptation into animation and television dramas, creating a demand for dubbing services. This demand inaugurated a niche for professional voice actors to hone and showcase their skills. The integration of technology and capital by commercial production teams has markedly elevated the quality of Chinese BL audio dramas. Amidst tightening censorship in 2021, Chinese BL online novels and their television/Web-drama adaptations faced restrictions. Audio drama emerged as a less restrictive medium, which can relatively directly present explicit gay relationships (Hu et al.). Listeners of Chinese BL audio dramas typically read the online novel beforehand, engaging in dual consumption for pleasure in both reading and listening (Wang 58). Their engagement transcends plot comprehension, focussing instead on appreciating sophisticated voice performances. Exploring how audio dramas derived from novels can transcend textual narratives and captivate audiences has become a central focus in the production process, highlighting the flourishing landscape of audio drama. The listening process provides informed listeners with a re-experience, offering multiple sensory and emotional pleasures by translating words into voice and sounds. Unlike film and television dubbing, which requires synchronisation with actors’ lip movements and speech rhythms, dubbing for animation, audio dramas, and games gives greater creative autonomy to voice actors. The thriving market for audio dramas has shaped the Chinese dubbing industry, cultivating a devoted fan base for previously overlooked voice actors. The character voices (CVs, also known as voice actors, or VAs) have emerged as central figures, attracting fans and driving media traffic. In the late 2010s, collaborations between MissEvan and renowned CVs resulted in the adaptation of popular online fiction into paid audio dramas, exemplified by Grandmaster, which aired in 2017 and 2018 (Hu et al.). Fans’ motivation for engaging with BL audio dramas extends beyond intertextual and trans-media entertainment but incorporates an appreciation for their beloved CVs, thereby fostering a culture of support within the burgeoning Chinese BL audio drama market. In the storytelling of aural media, CVs are crucial in bridging the auditor’s BL imagination between the text and the characters as their performances breathe life into characters. CVs fill a gap between two-dimensional works (fiction, comic, and animation) and the three-dimensional real world, forging ‘2.5-dimensional’ content. This term originated in the 1970s-80s to describe anime voice actors, who imbue two-dimensional characters with a sense of existence and generate interrelations between the real, fictional, and cyber worlds (Sugawa-Shimada and Annett). In BL audio dramas, CVs commonly stimulate listeners’ sensations through male moans that facilitate an erotic flow between sound and body, arousing desire through the auditory channel. The incorporation of scenes with sexual innuendo between the male protagonists creates a space for listeners to indulge in these moments with earphones on, enveloped in their own private, eroticised sphere of engagement between fiction and reality. The deliberate pauses, gasps, and panting become the silent dialogue that intertwines inner voices with external narratives, enhancing comprehensive sensory engagement for listeners. Audio Fantasy in Grandmaster of Demonic Cultivation Grandmaster is a seminal Chinese BL novel that blends martial arts, supernatural fantasies, and emotional depth. Set in a richly imagined world where immortal cultivation techniques bestow individuals with extraordinary powers, the story follows protagonists Wei Wuxian’s and Lan Wangji’s intertwined fates. Its captivating narrative and nuanced characters have garnered a global fanbase, solidifying its place as a cornerstone of Chinese BL literature and media. The audio drama Grandmaster faithfully mirrors the novel’s narrative structure, unfolding from the protagonist Wei’s perspective after his reincarnation, weaving memories of his past and present life, including his romantic involvement with Lan. Wei’s establishment of the forbidden Demonic Path leads to his death, but he is reincarnated thirteen years later and reunites with Lan. After his reincarnation, Wei gradually realises Lan’s concealed profound affection and scarification for him. Diverging from the television/Web-drama adaptation, which replaces the romance with platonic ‘bromance’ due to censorship (Lei), the audio drama accentuates the impassioned soundscapes of their relationship. The three-season series, comprising episodes of 30-40 minutes, offers the first three episodes for free, with subsequent content requiring payment (approximately four to six dollars per season). Impressively, the series has driven earnings exceeding $1.5 million (Asia Business Leaders). This success highlights the captivating and profitable potential of audio dramas as a BL storytelling medium. Unlike the original novel, which uses an omniscient narrator, the audio drama advances the plot solely through character dialogue. Consequently, listeners navigate the storyline guided by the rhythm of the CVs’ delivery and the accompanying music. Different from Japanese BL audio dramas that feature as ‘voice porn’ for women (Ishida), Grandmaster subtly implies the romance between Lan and Wei, with the most intimate interactions limited to kisses. Rather than sexually explicit content, the drama focusses on the characters’ affective fulfillment after a prolonged thirteen-year anticipation. For instance, in Season 1, Episode 4, Wei attempts to hide his identity and flee from Lan. When Wei creeps back towards Lan’s bed to steal the pass for exiting Lan’s residence, Lan catches him. Rather than simply saying ‘Get off’ as in the novel, Lan instructs Wei in the audio drama to ‘Get off from my body,’ offering listeners additional physical contact cues (the quotes from the novel and audio drama in this article are translations from Chinese to English). Following Wei’s intentional refusal, the CV Wei Chao, portraying Lan, strategically breathes before his next line, ‘then stay like this for the whole night’. The breath conveys Lan’s deep, restrained affection and evokes the listener’s nuanced emotional resonance. To represent Lan’s affection within his minimal and often monosyllabic lines requires the CV to convey emotions through breaths and intonations, which commonly elicit an autonomous sensory meridian response (ASMR) in listeners. ASMR is a tingling sensation often triggered by soft low-tone spoken or whispered voices (Barratt and Davis). Wei Chao intentionally lowers his voice to interpret how Lan’s sighs encapsulate unspoken sentiments (Wei). In contrast, the CV Lu Zhixing employs a playful and sweet tone in his portrayal of Wei Wuxian. When Lu delivers flirtatious lines, online real-time comments frequently express listeners’ admiration, suggesting that his voice is even more captivating than women’s. The contrasting restraint and playfulness intensify the listener’s empathy for Lan’s unspeakable passion. Thus, Lan’s subtle expressions of his restrained love become the primary attraction for listeners (KikuHonda). The high-quality sound further amplifies the breath sounds, making each of Lan’s ‘hmm’ responses—indifferent, melancholy, or indulgent—a nuanced emotional trigger. Listeners, through their wireless earbuds, engage in the meticulously crafted expressions of Lan within a profoundly personal soundscape. This listening mode is a crucial component of the overall enthralling auditory voyage, augmenting the appreciation of the characters’ subdued emotions. The layered integration of music and sound in Grandmaster constructs a three-dimensional sonic storytelling landscape. Effective soundscapes for storytelling are crafted by multiple dimensions: sound source, temporal progression, simultaneous layers, and spatialisation. Sound editing allows for source selection, with listeners experiencing these dimensions as integrated, not separate or sequential (Stedman et al.). The audio drama Grandmaster distinguishes itself from the novel by using voice flashbacks for narrative enhancement. In Season Three, Episode 12, when Lan’s brother recounts Lan’s sacrifice for Wei, particularly the moment when Lan endured severe punishment to save Wei thirteen years ago, the soundscape instantly transports listeners to that intense scene. Listeners vividly hear the swishing force of the whip and its impact, immersing them in the sounds of Lan’s anguish and unwavering love. This direct auditory impact allows listeners to feel as if they are experiencing the events firsthand, physically sensing the hardships encountered by the protagonists in understanding each other’s affection, intensifying their hard-won love. The musical orchestration and vocal interplay are also pivotal to conveying the story. In the storyline, Wei and Lan showcase proficiency in their respective instruments: Wei with the flute and Lan with the guqin (a seven-string Chinese zither). The tonal features of these instruments—the flute’s melodious brightness and the guqin’s deep lingering resonance—symbolise the protagonists’ distinct personalities, adding ingenious layers to their relationship. In the Guanyin Temple scene (Season Three, Episode 13), as Wei confesses to Lan, the initial background music features the flute, guqin, and rain sounds, foreshadowing the confessional moment with Wei’s worries that Lan will not believe his words. As Wei promises to remember Lan’s every word from now on, the music incorporates the guzheng, a Chinese string instrument with a brighter timbre than guqin. The tremolo technique of guzheng is reminiscent of the characters’ heartstring vibrations. Through auditory cues, the narrative climaxes with Wei’s heartfelt confession of love for Lan. When Wei straightforwardly confesses, ‘I fancy you, I love you, I want you, I cannot leave you. … I do not want anyone but you—it cannot be anyone but you’ (Season Three, Episode 13), his heartfelt words are accompanied by layered sounds, including the duet of the flute and guqin, and the sound of thunder and rain, accelerating the affective climax. Lan echoes Wei’s words, underscored by erhu, thereby showing how this string instrument resembles humans’ sobbing voices through its sliding technique, rendering the touching melody. The heartbeat and rain sound with Lan’s panting highlight the painful loneliness of Lan’s thirteen-year wait. The intricate fusion of musical and vocal elements enables listeners to not only hear but also to feel the mutual affection between the characters, culminating in a sense of delight upon the disclosure of their reciprocal love following numerous adventures. Using earbuds amplifies listeners’ capacity to fully receive auditory details and stereo effects, thereby contributing to the popularity of BL audio dramas that skillfully convey unspoken love through detailed soundscapes. Epilogue The Grandmaster audio dramas provide crafted episodes that fulfill fans’ passionate needs that exceed the novel’s scope. In addition to adapting the novel, the team has conceived original mini-dramas that enrich the character images. Listeners can access additional content such as iconic quotes, ringtones, and ‘lullaby’ episodes recorded by the leading CVs, maximising the captivating power of sound and justifying listeners’ investment. The multi-layered use of sounds and instrumental arrangements effectively constructs a three-dimensional soundscape, reinforcing the audience’s understanding of the story and characters. Unlike television/Web-drama adaptations, the audio drama fully amplifies the tragic elements of the novel, pushing the immersed listener’s imagination past textual limitations. While casting choices and modelling in visual adaptions may disappoint viewers’ expectations at times, the audio drama leverages the power of sound to stimulate listeners’ imaginations, encouraging them to visualise their own specific character images. Skillful orchestration, along with sound effects, breaths, and dialogues in Grandmaster intensifies emotional expression, forming a rich and dimensional soundscape and unlocking new possibilities for audio drama artistic expression for Chinese BL fantasy. 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Kabupaten Bolaang Mongondow memilikitingkat kecelakaan lalu lintas yang cukup tinggi tiap tahunya, menurut data penyebab kecelakaan lalu lintasyang diperoleh dari satuan lalu lintas Polres Bolaang Mongondow, pada bulan januari 2015 sampai agustus 2015, sudah terjadi 301 kasus kejadian kecelakaan lalu lintas yang di sebabkan oleh pengemudi yang lengah atau kurang berkonsentrasi saat sedang mengemudi. Melakukan aktivitas seperti menggunakan HP (handphone), mengambil makanan/minuman, dan mengobrol saat sedang mengemudi adalah faktor utama yang menyebabkan pengemudi lengah atau kurang berkonsentrasi. Animasi 3D merupakan animasi yang berwujud tiga dimensi meskipun bukan dalam bentuk 3D yang sebenarnya, yaitu bukan fisiknya, namun dalam wujud 3D dalam layar kaca 2D. Tidak seperti animasi 2D yang memiliki dimensi panjang X dan lebar Y, animasi 3D selain memiliki ke dua dimensi tersbut juga memiliki dimensi kedalaman Z.Tujuan dari penelitian ini adalah untuk membuat video animasi 3 dimensi penyebab kecelakaan lalu lintas sebagai sarana informasi untuk masyarakat tentangbahaya melakukan aktivitas seperti menggunakan HP (handphone), mengambil minuman/makanan, dan mengobrol saat sedang mengemudi yang dapat menyebabkan pengemudi lengah, dan berakibat padakecelakaan lalu lintas. Pembuatan video animasi 3 dimensi ini, dimulai dengan tahap pengumpulan data, penentuan ide dan tema, desain karakter hingga perancangan storyboard. setelah itudilakukan proses modelling, texturing, rigging animating,3d visual effects, lighting hingga tahap rendering, dengan menggunakan aplikasi Blender dan Makehuman yang kemudian menghasilkan beberapa potongan-potongan video animasi 3 dimensi. Setelah proses rendering selesai, tahap selanjutnya adalah final editing, dimana semua hasil video animasi 3 dimensi yang telah selesai dibuat sebelumnya pada aplikasi blender, akan disatukan dan diberikan teks, gambar, efek transisi, serta audio dengan menggunkaan aplikasi corel video studio pro x6. Tahap terakhir adalah final rendering yang menghasilkan video animasi 3 dimensi secara keseluruhan dengan format file MP4, durasi 5 menit 53 detik, beresolusi 1920x1080 pixel dan ukuran file 423 MB.

Abstract Background Smoking poses a serious risk of early preventable death and disease especially for women living with socio-economic disadvantage (SED). A smoking cessation programme, ‘We Can Quit’, was developed in Ireland tailored to SED women. This includes group-based support delivered by trained lay local community facilitators (CFs) and free nicotine replacement therapy (NRT). The intervention was pilot tested in a cluster randomised controlled trial, ‘We Can Quit 2’. This paper reports on the WCQ2 process evaluation which assessed feasibility and acceptability of the programme and trial processes. Methods Embedded qualitative design using the UK Medical Research Council’s process evaluation framework. Semi-structured interviews with trial participants (N = 21) and CFs (N = 8). Thematic analysis was utilised. Results Peer-modelling, a non-judgemental environment, CFs facilitation of group support were viewed as acceptable programme related factors. Some participants expressed concerns about NRT side effects. Provision of free NRT was welcomed and accepted by participants, although structural barriers made access challenging. Pharmacists took on a role that became larger than originally envisaged – and the majority provided additional support to women in their quit attempts between group meetings which augmented and supplemented the intervention sessions provided by the CFs. Participants reported good acceptance of repeated measures for data collection, but mixed acceptability of provision of saliva samples. Low literacy affected the feasibility of some women to fully engage with programme and trial-related materials. This was despite efforts made by intervention developers and the trial team to make materials (e.g., participant intervention booklet; consent forms and participant information leaflets) accessible while also meeting requirements under 2018 European General Data Protection Regulation legislation. Hypothetical scenarios of direct (e.g., researcher present during programme delivery) and indirect (e.g., audio recordings of programme sessions) observational fidelity assessments for a future definitive trial (DT) were acceptable. Conclusions Intervention and trial-related processes were generally feasible and acceptable to participants and CFs. Any future DT will need to take further steps to mitigate structural barriers to accessing free NRT; and the established problem of low literacy and low educational attainment in SED areas, while continuing to comply within the contemporary legislative research environment. Trial registration WCQ2 pilot trial (ISRCTN74721694).

Simulation is an important tool to support rail decarbonisation but can be challenging due to heterogeneous models, simulation tools and skill sets, and concerns around intellectual property. Multi-modelling, a proven methodology in sectors such as aerospace and automotive, uses Functional Mock-up Interface (FMI) and co-simulation to potentially overcome these problems. This paper presents a feasibility study of multi-modelling for rail decarbonisation, using a combination of audit of current state of the art, technical implementation and stakeholder consultation. The audit showed that while current uptake of FMI in rail is low, there is potential to repurpose models from pre-existing tools and apply them within multi-modelling. The technical feasibility assessment demonstrated how multi-modelling could generate flexible simulation outputs to identify decarbonisation systems effects both for urban and mainline rail, including rapid integration of pre-existing MATLAB Simulink models. Work with industry stakeholders identified use cases where multi-modelling would benefit rail decarbonisation, as well as barriers and enablers to adoption. Overall, the study demonstrates the feasibility and considerations for multi-modelling to support rail decarbonisation efforts, and the future developments necessary for wider rollout.

This paper analyses the effects of internal audit competence, independence and procedures on internal audit effectiveness in the procurement process in the public sectors of Tanzania. The study is quantitative and data were collected through questionnaires from accounting officers, senior management officers, audit committees, and internal audit units in public sectors. A total of 318 responses were collected. A Partial Least Structural Equation Modelling (PLS-SEM) technique was applied using R-studio to analyse the collected data, assess the model and test hypotheses. The findings revealed that internal audit characteristics procedures, independence and competence influence internal audit effectiveness in procurement. The study findings provide useful insights for policymakers, academics, and internal audit practitioners on the effect of the characteristics of internal audits in improving the effectiveness of internal audits in procurement in Tanzania.

AbstractBackgroundParkinson's disease (PD) has an impact on speech production, manifesting in various ways including alterations in voice quality, challenges in articulating sounds and a decrease in speech rate. Numerous investigations have been conducted to ascertain the oral‐diadochokinesis (O‐DDK) rate in individuals with PD. However, the existing literature lacks exploration of such O‐DDK rates in Malaysia and does not provide consistent evidence regarding the advantage of real‐word repetition.AimsTo explore the effect of gender, stimuli type and PD status and their interactions on the O‐DDK rates among Malaysian‐Malay speakers.Methods & ProceduresO‐DDK performance of 62 participants (29 individuals with PD and 33 healthy elderly) using a non‐word (‘pataka’), a Malay real‐word (‘patahkan’) and an English real‐word (‘buttercake’) was audio recorded. The number of syllables produced in 8 s was counted. A hierarchical linear modelling was performed to investigate the effects of stimuli type (non‐word, Malay real‐word, English real‐word), PD status (yes, no), gender (male, female) and their interactions on the O‐DDK rate. The model accounted for participants’ age as well as the nesting of repeated measurements within participants, thereby providing unbiased estimates of the effects.Outcomes & ResultsThe stimuli effect was significant (p < 0.0001). Malay real‐word showed the lowest O‐DDK rate (5.03 ± 0.11 syllables/s), followed by English real‐word (5.25 ± 0.11 syllables/s) and non‐word (5.42 ± 0.11 syllables/s). Individuals with PD showed a significantly lower O‐DDK rate compared to healthy elderly (4.73 ± 0.15 syllables/s vs. 5.74 ± 0.14 syllables/s, adjusted p < 0.001). A subsequent analysis indicated that the O‐DDK rate declined in a quadratic pattern. However, neither gender nor age effects were observed. Additionally, no significant two‐way interactions were found between stimuli type, PD status and gender (all p > 0.05). Therefore, the choice of stimuli type has no or only limited effect considering the use of O‐DDK tests in clinical practice for diagnostic purposes.Conclusions & ImplicationsThe observed slowness in O‐DDK among individuals with PD can be attributed to the impact of the movement disorder, specifically bradykinesia, on the physiological aspects of speech production. Speech‐language pathologists can gain insights into the impact of PD on speech production and tailor appropriate intervention strategies to address the specific needs of individuals with PD according to disease stages.WHAT THIS PAPER ADDSWhat is already known on this subject The observed slowness in O‐DDK rates among individuals with PD may stem from the movement disorder's effects on the physiological aspects of speech production, particularly bradykinesia. However, there is a lack of consistent evidence regarding the influence of real‐word repetition and how O‐DDK rates vary across different PD stages.What this study adds to existing knowledge The O‐DDK rates decline in a quadratic pattern as the PD progresses. The research provides insights into the advantage of real‐word repetition in assessing O‐DDK rates, with Malay real‐word showing the lowest O‐DDK rate, followed by English real‐word and non‐word.What are the potential or actual clinical implications of this work? Speech‐language pathologists can better understand the evolving nature of speech motor impairments as PD progresses. This insight enables them to design targeted intervention strategies that are sensitive to the specific needs and challenges associated with each PD stage. This finding can guide clinicians in selecting appropriate assessment tools for evaluating speech motor function in PD patients.