Benchmarking the production of audit services: An efficiency frontier approach

To compete effectively in an increasingly competitive audit market audit firms need information on the efficiency of the audit services they offer. This study reports on the cost and labor efficiency for a sample of 114 audit engagements conducted by one of the (then) Big 6 audit firms. Estimating the efficiency of audit engagements is a form of benchmarking, of which economics oriented research has seen many applications. The application to auditing however is, as far as we know, relatively new. To determine the cost and labor efficiency of the audit engagements we employ the statistical technique of stochastic frontier estimation. Using models from the well-known and established audit fee and audit production literature we find that for our sample audit services are produced in a cost and labor efficient manner. Keywords: accounting and auditing, economics; audit production, cost and labor efficiency, stochastic frontier estimation Data availability: The data used in this study are proprietary to the audit firm studied and cannot be released by the authors. Address for correspondence: Caren Schelleman, Maastricht University, Faculty of Economics and Business Administration, MARC, PO Box 616, 6200 MD MAASTRICHT, The Netherlands. Phone: ++31.43.388.37.14. Fax: ++31.43.388.48.76. E-mail: [email protected] ;

Improvement of Planning Skills in Children With Autism Spectrum Disorder After an Educational Intervention: A Study From a Mixed Methods Approach

The literature confirms that individuals with autism spectrum disorder (ASD) have planning deficits. However, few interventions have targeted these deficits. The aims of this study were to: (1) show that the mixed methods approach can be useful in studying planning skills of children with ASD during and after an educational intervention; (2) assess whether the planning skills of two groups of children with ASD improved during the intervention and if this progress was maintained 1 month after completing the intervention. The groups were formed depending on each child''s severity level (SL) of ASD according to DSM-5: SL1 (requiring support) and SL2 (requiring substantial support). Each group was composed of four children. In the framework of mixed methods, we used observational methodology, which is considered as mixed methods in itself because it integrates qualitative and quantitative elements. A nomothetic/follow-up/multidimensional observational design was used. Planning skills manifested by children during the intervention were codified, as well as the scaffolding behaviors provided by the educational specialist. These skills and behaviors were also coded in one session, which took place 1 month after the intervention. Coded data of each group were submitted to prospective and retrospective lag sequential analysis. This informed of the sequential structure of planning skills performed by children in interaction with the educational specialist at the beginning and at the end of the intervention, as well as 1 month later after the intervention. The comparison of the patterns obtained in these three temporal moments allowed us to know the improvement of the two groups in the use of planning skills. Results showed that both groups improved their autonomous use of planning skills. However, SL1 group used successfully and autonomously complex planning skills, while SL2 group were unable to achieve this gain. SL2 group progressed in autonomy, but only using basic planning skills. Both groups can further improve their use of planning skills; therefore, the intervention should be adjusted to their characteristics and temporarily extended. These findings contribute to the, as yet, little studied field of intervention and assessment of planning skills in children with ASD using a mixed methods approach

Learning, Arts, and the Brain: The Dana Consortium Report on Arts and Cognition

Reports findings from multiple neuroscientific studies on the impact of arts training on the enhancement of other cognitive capacities, such as reading acquisition, sequence learning, geometrical reasoning, and memory

1992 NASA/ASEE Summer Faculty Fellowship Program

For the 28th consecutive year, a NASA/ASEE Summer Faculty Fellowship Program was conducted at the Marshall Space Flight Center (MSFC). The program was conducted by the University of Alabama and MSFC during the period June 1, 1992 through August 7, 1992. Operated under the auspices of the American Society for Engineering Education, the MSFC program, was well as those at other centers, was sponsored by the Office of Educational Affairs, NASA Headquarters, Washington, DC. The basic objectives of the programs, which are the 29th year of operation nationally, are (1) to further the professional knowledge of qualified engineering and science faculty members; (2) to stimulate and exchange ideas between participants and NASA; (3) to enrich and refresh the research and teaching activities of the participants' institutions; and (4) to contribute to the research objectives of the NASA centers

Local Workforce Development Boards: Alignment with Operational Indicators and Behavioral Characteristics

The ability of a region to remain competitively viable is dependent upon attracting new business and retaining existing businesses (Good & Strong, 2015). In many instances, regional growth depends on the workforce and the region’s ability to develop a talent pipeline of existing or accessible workers (Blakely & Leigh, 2010). The passage of the Workforce Innovation and Opportunity Act (WIOA) increases the expectations of local workforce board leadership. The WIOA vision for Local Workforce Development Boards (LWDB) is to serve as strategic leaders and act as conveners of regional workforce system partners, stakeholders, and businesses to develop new structures for working with regional economies, and engaging stakeholders to jointly lead the regional workforce system (Copus et al., 2014; Innovation and Opportunity Network, 2016). This study examined how LWDBs align with exemplary LWDB operational indicators and effective nonprofit board behavioral characteristics, as perceived by LWDB members. In addition to LWDB member perceptions, private and public sector board member perceptions were compared to determine differences in perceptions between the two governing groups. A non-experimental, descriptive, cross-sectional study was conducted to investigate the research objectives. Purposive, expert, non-probability sampling was used to identify a finite population of LWDB members. A census design approach was used to survey 226 local board members serving on 13 LWDBs in Virginia. Data was collected using a researcher developed, group-administered survey. Study findings reveal LWDB members perceive local boards perform the majority of operational and behavioral activities as highly functioning LWDBs and nonprofit boards. Local Board members perceive they do not receive enough training, do not participate in annual retreats to support group training and planning, and do not plan for executive director professional development and continuing education. Few opportunities are presented to collaborate with LWDB leaders from other workforce areas and uncertainty exists regarding the use of technology resources to support and expand service delivery. LWDB members and executive directors are challenged to develop strategic local boards who contribute to regional economic viability through workforce development

The 1990 progress report and future plans

This document describes the progress and plans of the Artificial Intelligence Research Branch (RIA) at ARC in 1990. Activities span a range from basic scientific research to engineering development and to fielded NASA applications, particularly those applications that are enabled by basic research carried out at RIA. Work is conducted in-house and through collaborative partners in academia and industry. Our major focus is on a limited number of research themes with a dual commitment to technical excellence and proven applicability to NASA short, medium, and long-term problems. RIA acts as the Agency's lead organization for research aspects of artificial intelligence, working closely with a second research laboratory at JPL and AI applications groups at all NASA centers

Effects of dance therapy on balance, gait and neuro-psychological performances in patients with Parkinson's disease and postural instability

Postural Instability (PI) is a core feature of Parkinson’s Disease (PD) and a major cause of falls and disabilities. Impairment of executive functions has been called as an aggravating factor on motor performances. Dance therapy has been shown effective for improving gait and has been suggested as an alternative rehabilitative method. To evaluate gait performance, spatial-temporal (S-T) gait parameters and cognitive performances in a cohort of patients with PD and PI modifications in balance after a cycle of dance therapy

Cognitive Decay And Memory Recall During Long Duration Spaceflight

This dissertation aims to advance the efficacy of Long-Duration Space Flight (LDSF) pre-flight and in-flight training programs, acknowledging existing knowledge gaps in NASA\u27s methodologies. The research\u27s objective is to optimize the cognitive workload of LDSF crew members, enhance their neurocognitive functionality, and provide more meaningful work experiences, particularly for Mars missions.The study addresses identified shortcomings in current training and learning strategies and simulation-based training systems, focusing on areas requiring quantitative measures for astronaut proficiency and training effectiveness assessment. The project centers on understanding cognitive decay and memory loss under LDSF-related stressors, seeking to establish when such cognitive decline exceeds acceptable performance levels throughout mission phases. The research acknowledges the limitations of creating a near-orbit environment due to resource constraints and the need to develop engaging tasks for test subjects. Nevertheless, it underscores the potential impact on future space mission training and other high-risk professions. The study further explores astronaut training complexities, the challenges encountered in LDSF missions, and the cognitive processes involved in such demanding environments. The research employs various cognitive and memory testing events, integrating neuroimaging techniques to understand cognition\u27s neural mechanisms and memory. It also explores Rasmussen\u27s S-R-K behaviors and Brain Network Theory’s (BNT) potential for measuring forgetting, cognition, and predicting training needs. The multidisciplinary approach of the study reinforces the importance of integrating insights from cognitive psychology, behavior analysis, and brain connectivity research. Research experiments were conducted at the University of North Dakota\u27s Integrated Lunar Mars Analog Habitat (ILMAH), gathering data from selected subjects via cognitive neuroscience tools and Electroencephalography (EEG) recordings to evaluate neurocognitive performance. The data analysis aimed to assess brain network activations during mentally demanding activities and compare EEG power spectra across various frequencies, latencies, and scalp locations. Despite facing certain challenges, including inadequacies of the current adapter boards leading to analysis failure, the study provides crucial lessons for future research endeavors. It highlights the need for swift adaptation, continual process refinement, and innovative solutions, like the redesign of adapter boards for high radio frequency noise environments, for the collection of high-quality EEG data. In conclusion, while the research did not reveal statistically significant differences between the experimental and control groups, it furnished valuable insights and underscored the need to optimize astronaut performance, well-being, and mission success. The study contributes to the ongoing evolution of training methodologies, with implications for future space exploration endeavors

Committed to Safety: Ten Case Studies on Reducing Harm to Patients

Presents case studies of healthcare organizations, clinical teams, and learning collaborations to illustrate successful innovations for improving patient safety nationwide. Includes actions taken, results achieved, lessons learned, and recommendations