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Objective.Patients with an HLA-B*58:01 allele have an increased risk of developing severe cutaneous adverse drug reactions (SCAR) when treated with allopurinol. Although one-off pharmacogenetic testing may prevent life-threatening adverse drug reactions, testing prior to allopurinol initiation incurs additional costs. The study objective was to evaluate the cost-effectiveness of HLA-B*58:01 screening compared with using other available urate-lowering agents (ULA).Methods.A decision-analytical model was used to compare direct medical costs and effectiveness [including lifetime saved, quality-adjusted life-yrs (QALY) gained] in treating new patients with the following options: (1) genetic screening followed by allopurinol prescribing for noncarriers of HLA-B*58:01, (2) prescribing benzbromarone without screening, (3) prescribing febuxostat without screening, and (4) prescribing allopurinol without screening. A 1-year time frame and third-party payer perspective were modeled for both the entire cohort (base-case) and for the subgroup of patients with chronic kidney disease (CKD).Results.The incremental cost-effectiveness ratio of genetic screening prior to ULA therapy was estimated as New Taiwan (NT) $234,610 (US$7508) per QALY gained in the base-case cohort. For patients with CKD, it was estimated as NT$230,925 (US$7390) per QALY. The study results were sensitive to the probability of benzbromarone/febuxostat-related hypersensitivity, and a negative predicted value of genotyping.Conclusion.HLA-B*58:01 screening gave good value for money in preventing allopurinol-induced SCAR in patients indicated for ULA therapy. In addition to the costs of genotyping, it is important to monitor ULA safety closely in adopting HLA-B*58:01 screening in practice.

An experimental-research design was implemented in an attempt to understand how different types of conceptual models and cognitive learning styles influence novice programmers when learning recursion. The results indicate that in teaching recursion to novice programmers:. concrete conceptual models are better than abstract , conceptual models, . novices with abstract learning styles perform ,better than those with concrete learning styles, . abstract learners do not necessarily benefit more from abstract conceptual models, and . concrete learners do not necessarily benefit more from concrete conceptual models.tend to develop an incorrect mental model of recursion.Conceptual models, such as the Russian Dolls model, the process tracing model, and the mathematical induction model, have been used in 'teaching recursion to novice programmers. It is hoped that these models will facilitate the learning of recursion by helping students develop an accurate mental model of recursion. In addition to conceptual models, individual differences such as cognitive learning styles, cognitive abilities, and previous experiences with a similar system play a role in the mental model formation process of learning computer systems [2,9,20]. There is evidence that individual cognitive learning styles are related to programming ability in novice programmers [3,231.

This paper reports our implementation of a handheld wireless environment to support Jigsaw cooperative learning activities in a college setting. A quasi-experimental research design was conducted to investigate the effects of using handhelds, as well as issues associated with the use of handheld technology. Two intact classes of fourth-year students from a five-year junior nursing college participated in the experiment. Our findings showed that handheld tools enhanced both students' attitudes and performance in learning, and promoted better interactions among students and instructors. We also found that the handheld technology was not sophisticated enough to support cooperative learning goals without full support from a technology specialist.

After Section 404 of the Sarbanes-Oxley Act (SOX 404) was released, developing a computer auditing system became more important for management and auditors. In this study, the researchers aim to: (1) explore the crucial control items of the purchasing and expenditure cycle in meeting the conditions of SOX 404; (2) develop a computer auditing system based on the recognized control items and requirements of SOX 404; and (3) validate the applicability of the system by using an ISO/IEC 9126 model in meeting organizational needs (ISO, 2001). The Gowin's Vee research strategy developed by Novak & Gowin (1984) was used in the study. In theory, researchers have identified eight operational procedures and 34 critical control items for the purchasing and expenditure cycle. The prototype computer auditing system of this study was then developed. On the experimental side, the researchers conducted two case studies based on the ISO/IEC 9126 software assessment criteria, the result of which showed that the system can provide company internal auditing personnel and their external auditors with a simple, continuous, timely, and analytical tool, which may promptly and effectively help in detecting problem control issues. We believe this study can contribute to the development of a sufficient and manageable computer auditing system, and provide prospective researchers and businesses with future directions in this subject area.Keywords computer auditing, internal control, purchasing and expenditure, SarbanesOxley Act, ISO/IEC 9126The Enron scandal in 2001 unleashed a great impact on investors' confidence. Pressured by investors and critics, the United States Congress hastily passed into federal law the Sarbanes-Oxley Act (SOX) of 2002, with US President George Bush signing the act on July 30, 2002. The most contentious aspect of SOX is Section 404 (SOX 404), which requires management and external auditors to report on the adequacy of the company's Internal Control over Financial Reporting (ICFR). This is noted by companies as the most costly aspect of the legislation to implement since documenting and testing important financial manual and automated controls requires enormous effort (Chan, Farrell, & Lee, 2005). Both management and the external auditor become responsible for performing their assessment in the context of a topdown risk assessment, requiring the management to deliberate both the scope of its assessment and the evidences gathered concerning risks (Romney & Steinbart, 2006). However, the validation and correctness of the internal control has remained an issue to management units and accountants since their key responsibilities revolve around fulfilling implementation and auditing of internal control. While many firms have resorted to computerization of their operations, auditing remains a manual task for some organizations. Similarly, firms that have adopted computer auditing techniques have not yet fully attained effectiveness and efficacy. As such, the need for a useful computer auditing system becomes c...