: This study examines the effectiveness of systematic desensitizationtreatment on mathematics anxiety and performance among year one collegestudents. This study employs a quasi-experimental research design. The samplefor this study is drawn based on convenience sampling. The sample consistsof 65 year one students of which 32 are under the experimental group andanother 33 are under to control group. The instruments used in collectingdata are The Adopt and Adapt Fennama-Sherman Mathematics Attitude Scale, Neo-Five-Factory Personality Inventory, MathematicsPerformance Test, and The Systematic Desensitization Module. (...) The study postulates: mathematics anxious students who receivesystematic desensitization treatment would report a reduction in the level ofmathematics anxiety as compared to those mathematics anxious students whodo not receive any treatment; mathematics anxious students who receivesystematic desensitization treatment would perform better as comparedto those mathematics anxious students who do not receive any treatment.Quantitative data is analysed using ANOVAs. (shrink)

Fuzzy sets and fuzzy logics are used to model events with imprecise, incomplete, and uncertain information. Researchers have developed numerous methods and techniques to cope with fuzziness or uncertainty. This research intends to introduce the novel concepts of complex neutrosophic relations and its types based on the idea of complex neutrosophic sets. In addition, these concepts are supported by suitable examples. A CNR discusses the quality of a relationship using the degree of membership, the degree of abstinence, and the degree (...) of nonmembership. Each of these degrees is a complex number from the unit circle in a complex plane. The real part of complex-valued degrees represents the amplitude term, while the imaginary part represents the phase term. This property empowers CNRs to model multidimensional variables. Moreover, some interesting properties and useful results have also been proved. Furthermore, the practicality of the proposed concepts is verified by an application, which discusses the use of the proposed concepts in statistical decision-making. Additionally, a comparative analysis between the novel concepts of CNRs and the existing methods is carried out. (shrink)

Choice experiment (CE) is a questionnaire based method that the accuracy of research questionnaire determines the validity of the research outcomes. Attribute selection has a prime importance in every CE studies. If respondents do not understand or do not have preference for a certain attribute, the attribute non-attendance problem might happen that biases overall results of the research. Qualitative approaches such as literature review, focus group discussion, and in depth discussion commonly applied in CE researches. However, especially in the developing (...) countries context where ethnical and cultural diversity is a challenge in conducting survey based questionnaires, qualitative methods are not sufficient in selecting attributes. Present study investigates the application of relative importance index (RII) in respondents¡¯ preference for attributes in a modal shift study in Klang Valley, Malaysia. The 5 point Likert scale questions were employed to enhance respondents¡¯ preferences for initial 24 selected attributes. The results of this study showed that from 24 pre-selected attributes, only 18 of them had RII>0.5 and could be included in the final CE design. The results of this study could help researchers to control for unobserved problems in selecting the attributes which could not be discovered through qualitative approaches. -/- . (shrink)

Good agricultural practices certification schemes have been promoted to enhance agricultural sustainability. This study seeks to explain the adoption of GAP certification schemes through an analysis of the role of personal values in guiding such choice. It is a departure from approaches taken in previous studies in the area. Through the laddering interview technique of means-end chain analysis, a hierarchical value map was systematically schematized to illustrate the relationship between adoption of GAP, outcomes, and personal values driving the choice. The (...) personal values identified in this study cluster under the headings of “better life”, “religious responsibility”, “healthy life”, and “responsible farmer”. Amongst these, the main evidence pointed to the desire to have “better life” through the enhanced financial position that is perceived to arise as a consequence of GAP adoption as being of primary importance. These findings suggest that, while profit is not the sole end driver of adoptive behavior, GAP certification schemes have to be seen as lucrative and to enhance the goals of achieving core personal values. Other empirical information in this study also has significant policy implications. It is a key finding of this paper that effective promotions of GAP should be tailored and targeted at specific segments of the farmer population. (shrink)

This article focuses on the interrelationship of law and life in human rights. It does this in order to theorize the normative status of contemporary biopower. To do this, the case law of Article 2 on the right to life of the European Convention on Human Rights is analysed. It argues that the juridical interpretation and application of the right to life produces a differentiated governmental management of life. It is established that: 1) Article 2 orients governmental techniques to lives (...) in order to ensure that both deprivation and protection of lives is lawful; 2) A proper application of Article 2 grounds itself on a proper discrimination of lives which causes Article 2 to be applied universally but not uniformly to all juridical subjects; 3) The jurisprudence of Article 2 is theoretically appreciable only in a ‘politics of life’. Finally, the article ends with a plea to analyse other fundamental human rights in the context of ‘biopolitical governmentality’. (shrink)

Two sample populations, one refugee and one resident, were studied. The frequencies of consanguineous marriages came out to be 49·8% and 55·4%, respectively, for the refugees and the residents. Caste endogamy was dominant both in the residents and the refugees. The mean coefficient of inbreeding was calculated to be 0·0303 for the refugee population and 0·0332 for the resident population samples. First cousin marriage was the dominant type of marriage in both samples; fathers daughter (FBD) marriage was more frequent among (...) the refugees while mothers daughter (MBD) marriage was more frequent among the residents. Education has no decreasing effect on the incidence of consanguineous marriages. A significant difference in the pattern of marriages in the refugees is observed after the Saur Revolution of 1979. (shrink)

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be (...) preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant. (shrink)

This article examines the “urang awak”, a term referring to the Minangnese who trace their origin to Minangkabau in West Sumatera, and their dakwah activism in diaspora. It problematises the relation of Islam activism and ethnic identity of a diasporic community in contemporary West-Java, Indonesia. It further argues that mosque has been central to the activities of dakwah activism of the urang awak in diaspora. As this article demonstrates, the Harakatul Jannah Mosque and Al-Anwar Mosque reserve as important bases for (...) dakwah activism of urang awak in a dominant culture of Sundanese and Javanese. Through these mosques, the urang awak attempt to preserve their ethnic identity, mainly expressed through the mosques’ architecture, language, and religious activities that clearly symbolise the identity of urang awak. (shrink)

Analysis on thoughts of Ki Ageng Suryomentaram, a Javanese philosopher on pyschotherapy.

This paper is an attempt at re-examining the question of co integration and causality between money supply and inflation. As a first step we have used the statistical theory of integrated regresses to establish the time series properties of MI, M2, CPI and WPI economic series for Pakistan and then tested causality between money supply and inflation using Granger causality test. The result indicates that M,, M2, CPI and WPI are integrated of order one. Both M1 and M2 are co (...) integrated with CPI and WPI. The result also indicates that money supply cause inflation irrespective of whether it is represented by the CPI or WPI. It is also observed that inflation. cause changes in money supply, irrespective of whether it is measured as M1 or M2. (shrink)

The goal of responsible engineers is the creation of useful and safe technological products and commitment to public health, while respecting the autonomy of the clients and the public. Because engineers often face moral dilemma to resolve such issues, different engineers have chosen different course of actions depending on their respective moral value orientations. Islam provides a value-based mechanism rooted in the Maqasid al-Shari‘ah (the objectives of Islamic law). This mechanism prioritizes some values over others and could help resolve the (...) moral dilemmas faced in engineering. This paper introduces the Islamic interpretive-evaluative maxims to two core issues in engineering ethics: genetically modified foods and whistleblowing. The study aims primarily to provide problem-solving maxims within the Maqasid al-Shari‘ah matrix through which such moral dilemmas in science and engineering could be studied and resolved. (shrink)

Maqasid al-Shariah based Islamic bioethics is an Islamic bioethics concept which uses the objectives of the Shariah as its approach in analysing and assessing bioethical issues. Analysis based on maqasid al-Shariah based Islamic bioethics will examine any bioethical issues from three main aspects namely intention, method, and output or final goal of the studied issues. Then, the evaluation will be analysed from human interest hierarchy, inclusivity, and degree of certainty. The Islamic bioethics concept is a manifestation of dynamic Islamic jurisprudence (...) which can overcome new complex and complicated bioethical issues such as tri-parent baby technology issues. Therefore, this article will introduce and explain the concept of maqasid al-Shariah based Islamic bioethics and outline a general guidance of maqasid al-Shariah based Islamic bioethics to determine a maqṣad based on standards of human good or well-being and harm. (shrink)

Rapid development in the area of assisted reproductive technology, has benefited mankind by addressing reproductive problems. However, the emergence of new technologies and techniques raises various issues and discussions among physicians and the masses, especially on issues related to bioethics. Apart from solutions provided using conventional bioethics framework, solutions can also be derived via a complementary framework of bioethics based on the Higher Objectives of the Divine Law in tackling these problems. This approach in the Islamic World has been applied (...) and localised in the Malaysian context. Thus, this paper highlights a conceptual theoretical framework for solving current bioethical issues, with a special focus on ART in the Malaysian context, and compares this theory with conventional theories of bioethics. (shrink)

Indonesian Buddhism has many sects such as Theravada, Mahayana, Buddhayana, Tantrayana, Maitreya, Tridharma, Kasogatan, Nichiren and so on. These sects historically come from the same source, the Buddha's teachings, but now they have differences in terms of doctrines and practices. This article analyses the differences with regard to their doctrines and beliefs in relation to the concept of God as required by the Indonesian Constitution. The discussion focuses on the debate among three sects, namely, Buddhayana, Theravada and Mahayana, about the (...) name and nature of God and sources of doctrines on which they rely. The research was conducted in Jakarta and Bogor which focused mainly on the organisation of Nichiren Shoshu Indonesia (NSI). The data were collected through book and document study, observations and interviews with NSI followers. Additional data was performed in Bandung in 2019 by interviewing Buddhayana and Theravada adherents. The research finds that Buddhayana was successful in formulating the concept of God based on an old manuscript, Sang Hyang Kamahayanikan, so that Buddhism has met constitutional requirements and eventually has been accommodated as one of the official religions. However, it has been challenged by both Theravada and Nichiren, which rely on other sources of doctrines. CONTRIBUTION: This article contributes to the theological discourse among Buddhist sects, which are rarely discussed by Buddhist scholars. Buddhist adherents in Indonesia not only have political responsibility as required by the Constitution, but also have a socio-ethical responsibility in terms of religious tolerance both within and outside other religions. (shrink)

This book presents selected academic papers addressing five key research areas – archaeology, history, language, culture and arts – related to the Malay Civilisation. It outlines new findings, interpretations, policies, methodologies and theories that were presented at the International Seminar on Archaeology, History, and Language in the Malay Civilisation in 2016. Further, it provides new perspectives and serves as a vital point of reference for all researchers, students, policymakers and legislators who have an interest in the Malay Civilisation.

It is almost a truism that political development is synonymous with the building of integrative institutions. The most important of these institutions is the political party. The political parties generally perform many manifest functions. Firstly, parties act as brokers of ideas, programmes and policies. In doing so, they articulate as well as aggregate the diverging interests of the country and help resolve cleavages within the nation. Secondly, they recruit support from all parts of the country and help elect political office-bear (...) ere. By developing machinery for the resolution of infra-party disputes, the parties help unite the people froth various regions from which they recruit their support arid develop a sense of identity among its supporters. She critical latent effect of these manifest functions of political parties is the creation of a high level of consensus and development and fostering of a national political culture. (shrink)

Purpose of the StudyThe significance of creativity and performance in the workplace has been illustrated on various occasions. This study aims to find out if there is a link between transformative leadership, organizational innovation, psychological issues such as hindrance and challenge stressors, and employee creativity and employee performance. There is still a lack of awareness of the factors that influence employee performance in small and medium businesses in Pakistan. Pakistan’s SMEs have struggled to survive in their early years, with an (...) initial failure rate of 90 percent to 95 percent.MethodologyThe relationship between hindrance and challenge stressors, organizational innovation, transformational leadership, employee creativity, and their effect on overall employee performance is established through employing Structural Equation Modeling. In this study, constructs were developed from existing theories, hypotheses were generated, data were collected from 424 SME employees, and SEM analysis was conducted to prove the suggested hypothesis. The employees of SMEs are the research study’s unit of analysis.FindingsThe findings of this study demonstrated that challenge stressors, transformational leadership, and employee creativity all had positive and significant effects on employee performance.Originality/ValueThis is one of the first studies to study and extends existing understanding of psychological research in this manner and following correlations in a developing country, Pakistan: the links between transformational leadership and employees’ perception of creativity and performance along with organizational innovation and work stressors. Based on theoretical considerations, a model is proposed, and hypotheses are established and explored. The findings of this study can help businesses increase employee performance by informing employee performance improvement methods. Business executives might learn more about how to engage and motivate employees to improve their performance. (shrink)

Data analysis has become most widespread field of research and it has extended in almost every field of study. Considering the recent trends and developments in the field of communication and information technology, there is a scope of combining the monitoring of substation equipment with big data analysis technology. That will result in an improved data analysis ability, information sharing and utilization rate of monitoring data. In the proposed work, the authors have introduced the big data analysis and its corresponding (...) application in the monitoring of substations. Basic concepts and the procedures of the typical data analysis for general problems are also discussed. As a main part of the paper, different types of distributed data analysis techniques have been proposed, in which two relational online analysis, namely Hive and Impala and one H Base multidimensional online analysis are important. These data analysis techniques are proposed considering the analysis efficiency, storage performance from the business development requirements point of view of the substation. The result obtained depicts that the proposed model has an advantage in storage overhead and roll-up performance, when compared with the traditional method, although the data loading speed is approximately 1.7–1.9 times of the traditional model. Some experiments are carried out in order to verify the validity of the model. (shrink)

About the Book: This Book besides giving Poetic Stance of The Holy Qur'an also discusses: Why couldn't the Creation take place without a Creator: There's a mathematical affirmation besides scientific and philosophical assertions.

The outbreak of COVID-19 comes at the time when a shrinking public sector healthcare is an acknowledged fact in post-colonial societies. The policies adopted by the apparatus of most nation states for the past thirty years or more reveal that providing healthcare to all sections of societies is not a priority. The gradual process of economic liberalization has established “market” as the only legitimate mechanism of the distribution of goods/services as per the efficiency principle. The financial markets are globalized in (...) such a manner that nation states are constantly losing their capacity to perform redistributive functions. State withdrawal from the provision of welfare rights is undermining its moral authority to impose any normative imperative to the people who are being left alone at the mercy of market forces. But the spread of COVID-19 on a global scale has provided an opportunity to the nation state. With the help of healthcare systems, the State has reasserted itself as the ultimate archangel to define human beings and their respective status in the newly emerging nomenclature of the public sphere. In this paper, the rejuvenation of the nation state with respect to bio-power will be discussed in the postcolonial context. (shrink)

This paper explores ethical issues raised by whole slide image-based computational pathology. After briefly giving examples drawn from some recent literature of advances in this field, we consider some ethical problems it might be thought to pose. These arise from the tension between artificial intelligence research—with its hunger for more and more data—and the default preference in data ethics and data protection law for the minimisation of personal data collection and processing; the fact that computational pathology lends itself to kinds (...) of data fusion that go against data ethics norms and some norms of biobanking; the fact that AI methods are esoteric and produce results that are sometimes unexplainable and the fact that computational pathology is particularly dependent on scanning technology manufacturers with interests of their own in profit-making from data collection. We shall suggest that most of these issues are resolvable. (shrink)

The canonical view of a 3‐domain (3D) tree of life was recently challenged by the discovery of Asgardarchaeota encoding eukaryote signature proteins (ESPs), which were treated as missing links of a 2‐domain (2D) tree. Here we revisit the debate. We discuss methodological limitations of building trees with alignment‐dependent approaches, which often fail to satisfactorily address the problem of ‘‘gaps.’’ In addition, most phylogenies are reconstructed unrooted, neglecting the power of direct rooting methods. Alignment‐free methodologies lift most difficulties but require employing (...) realistic evolutionary models. We argue that the discoveries of Asgards and ESPs, by themselves, do not rule out the 3D tree, which is strongly supported by comparative and evolutionary genomic analyses and vast genomic and biochemical superkingdom distinctions. Given uncertainties of retrodiction and interpretation difficulties, we conclude that the 3D view has not been falsified but instead has been strengthened by genomic analyses. In turn, the objections to the 2D model have not been lifted. The debate remains open. Also see the video abstract here:https://youtu.be/-6TBN0bubI8. (shrink)

Religion and work are seldom discussed. The two have caused scholars to question the religion’s role with work. This paper reviews research on the integrate between religion and work by examining issues of concept, definition, measurement, and reviewing research that examines the relationship of work and religion with respect to: different times, types of people, organize human interactions and sources of knowledge. We then discuss the methodological requirement for reintegrating work studies into social institutional theory and indicate what the conceptual (...) payoffs of such integration might be. These payoffs include breaking new conceptual ground, resolving theoretical puzzles and envisioning the nature of new social institutions. (shrink)

This study investigates the key factors that elicit financial reporting fraud among companies in Malaysia. Using enforcement action releases issued by the Security Commission of Malaysia and Bursa Malaysia, we identify a sample of 76 firms that had committed financial reporting fraud during the period of 1996–2016. We use the fraud triangle framework and the Malaysian International Standards on Auditing 240 to identify the factors. Since the simple probit model fails to address the identification problem, we estimate our results using (...) a bivariate probit model. The new model estimates the effects of pressure, opportunity, and rationalization on the probability of fraud likelihood by disentangling the detection probability of fraud. Among several proxies used for pressure, our results suggest that aggressive tax reporting and financial difficulties increase the likelihood of fraud commission. In regard to opportunity, we find that dedicated institutional investors, independence of the board, effective audit committee, and the presence of a female on the board provide active monitoring and oversight in reducing fraud occurrence. Results for rationalization suggest that prior violations and frequent changes of external auditors increase the chances of fraud occurrence. This research offers possible insights to auditors, managers, and regulators to prevent, detect, and react to fraud. Specifically, it highlights the specific factors that may exacerbate the fraudulent intentions of firms. (shrink)

The contemporary Qur’anic studies have been marked by amazing development. Various methods and approaches to understand the Qur’an are offered by the scholars. One of the prominent figures in this field is Nashr Hamid Abu Zayd. Nasr Hamid Abu Zayd (1943–2010 M) is a highly controversial contemporary thinker. He is an Egyptian scholar who is accused of being apostate, because of his theory of qur’anic hermeneutic (the textual of Qur’an). This is reflected in his stances towards contemporary religious discourse and (...) the approach to reading religious texts, especially the Quran, which requires reading according to a hermeneutic mechanism. His books ‘Naqd al-Khitab al-Dini (Criticism of Religious Discourse)’ and ‘Al-Takfir fi Zaman al-Takfir (Thinking in the Time of Atonement)’ caused a great uproar in the early nineties of the last century. Abu Zayd was accused of criticising atheists because of their stances on the text. Therefore, this study aimed to discuss Abu Zayd’s position on contemporary religious discourse and his new approach to reading religious texts, and also aims to discuss why Abu Zayd’s theory has been string up Islamic world and ending by his expulsive from his native country. To deal with this problem, this article discusses Abd Zayd’s biography and some cultural framework of his people. The methodology of Qur’anic hermeneutic is the least his. Having examined the topic, the author finds that Abu Zayd believes that modem literary theory and criticism denote the way to understand and interpret the Qur’an ‘objectively’. The contribution of this research is discussing Abu Zayd’s contemporary religious discourse and his new approach to reading religious texts. Contribution: The contribution of this research is discussing Abu Zayd’s contemporary religious discourse and his new approach to reading religious texts. (shrink)

Despite all its merits, the vast majority of critical attention devoted to colonialist literature restricts itself by severely bracketing the political context of culture and history. This typical facet of humanistic closure requires the critic systematically to avoid an analysis of the domination, manipulation, exploitation, and disfranchisement that are inevitably involved in the construction of any cultural artifact or relationship. I can best illustrate such closures in the field of colonialist discourse with two brief examples. In her book The Colonial (...) Encounter, which contrasts the colonial representations of three European and three non-European writers, M. M. Mahood skirts the political issue quite explicitly by arguing that she chose those authors precisely because they are “innocent of emotional exploitation of the colonial scene” and are “distanced” from the politics of domination.`1We find a more interesting example of this closure in Homi Bhabha’s criticism. While otherwise provocative and illuminating, his work rests on two assumptions—the unity of the “colonial subject” and the “ambivalence” of colonial discourse—that are inadequately problematized and, I feel, finally unwarranted and unacceptable. In rejecting Edward Said’s “suggestion that colonial power and discourse is possessed entirely by the colonizer,” Bhabha asserts, without providing any explanation, the unity of the “colonial subject .”2 I do not wish to rule out, a priori, the possibility that at some rarefied theoretical level the varied material and discursive antagonisms between conquerors and natives can be reduced to the workings of a single “subject”; but such a unity, let alone its value, must be demonstrated, not assumed. Though he cites Frantz Fanon, Bhabha completely ignored Fanon’s definition of the conqueror/native relation as a “Manichean” struggle—a definition that is not a fanciful metaphoric caricature but an accurate representation of a profound conflict.3 1. M. M. Mahood, The Colonial Encounter: A Reading of Six Novels , pp. 170, 171; and see p. 3. As many other studies demonstrate, the emotional innocence and the distance of the six writers whom Mahood has chosen—Joseph Conrad, E. M. Forster, Graham Greene, Chinua Achebe, R. K. Narayan, and V. S. Naipaul—are, at best, highly debatable.2. Homi K. Bhabha, “The Other Question—The Stereotype and Colonial Discourse,” Screen 24 : 25, 19.3. Frantz Fanon, The Wretched of the Earth, trans. Constance Farrington , p. 41. Abdul R. JanMohamed, assistant professor of English at the University of California, Berkeley, is the author of Manichean Aesthetics: The Politics of Literature in Colonial Africa. He is a founding member and associate editor of Cultural Critique and is currently working on a study of Richard Wright. (shrink)

The present study was conducted as part of a larger study that aimed to compare moral judgment competence and moral preferences among Pakistani students of public and private sector educational institutes and religious institutes and also to measure the pattern of development of moral judgment competence of students within these institutes. The validation study completed in two phases, during the 1st phase data were collected from the students of grade 8 to 16 from public sector schools and colleges of Rawalpindi (...) city. Very low mean c-score was observed, the test came out to be valid on preference hierarchy criterion but its validity on the cognitive-affective parallelism and Quasi- simplex structure criteria could not be established due to low c-scores of the sample. In the second phase an additional sample from one private sector and two public sector universities was collected. The analysis of the combined sample showed no significant improvement of c-scores. The test meets well the preference hierarchy criterion but on the other two criteria results remain inconclusive due to low variance in the sample. The low c-scores are explained on the basis of three assumptions; poor quality of education, dogmatic religiosity, and weak and instable political structure of Pakistani society. (shrink)

An extensive work has been done on corporate social responsibly practices that mainly emphasized the larger firms within developed nations. Nonetheless, still work is needed to observe the importance of CSRPs’ and ethical cultural practices in terms of sustainable competitive performance that garnered far less attention by the existing literature. This study explores the impact of CSRPs on SACP with the mediating role of ECL from SMEs of two emerging nations, i.e., China and Pakistan based on stakeholders’ theory and practices. (...) The results using SEM affirmed the positive linkages of CSRPs—environment responsibility, community responsibility, customers' responsibility, suppliers responsibility, employee responsibility, and Govt. rules & regulations’ responsibility —on SACP. It found that CSRPs have positive relationships with ECL whereas ECL further positively correlated with SACP in the context of both countries. The findings revealed the positive mediating influence of ECL between CSRPs and SACP, respectively. This study furnishes insightful information for management on how firms may achieve sustainable performance by incorporating ethical cultural practices and corporate social responsibility practices as the strategic tools. The study reports numerous implications for management together with lines for future directions. (shrink)

This comprehensive text on African Mathematics addresses some of the problematic issues in the field, such as attitudes, curriculum development, educational change, academic achievement, standardized and other tests, performance factors, student characteristics, cross-cultural differences and studies, literacy, native speakers, social class and differences, equal education, teaching methods, and more.

This study examined auditors'' perceptions of the relative level of risk of fraud and material irregularities associated with the presence of six red flag factors and also evaluated the quality of auditors'' judgements. The study was conducted in two stages. In the first stage, subjects were asked to rank the importance of 15 factors that proxy the existence of material misstatements. Based on the responses to this questionnaire, 6 of the most important factors were identified and included in the second (...) stage, a lens model experiment. In the lens model experiment, 30 experienced auditors from a cross-section of Big 6 firms were used as subjects in a repeated-measures ANOVA design. Results showed that misstatements in prior audits and indicators of going-concern problems were perceived to be the most significant factors in alerting auditors to the risk of fraud and material irregularities. In making these judgements, auditors demonstrated a relatively high level of consensus and consistency. However, the two most important factors in the lens model experiment are not the same as the results of the first survey suggesting that the first group of respondents, faced with a simple questionnaire, used heuristics in their decision making. The results have implications for audit practice. (shrink)