Spring Meeting of Council, May 23-25, 2004, Volume 1, The Phoenician, Scottsdale, Arizona

https://egrove.olemiss.edu/aicpa_assoc/1859/thumbnail.jp

General accounting and auditing developments, 2019/20; Audit Risk Alerts

https://egrove.olemiss.edu/aicpa_indev/2421/thumbnail.jp

The impact of regulatory change on pharmacy practice: the implementation of the European Union falsified medicines directive in the United Kingdom

The use of technological solutions within the healthcare environment is becoming widespread. The implementation of the Falsified Medicines Directive (FMD) is a large-scale regulatory mandated example of this innovation to impact pharmacy practice in modern times. At the core of the innovation lies the practice of visual and digital authentication and verification by clinicians supported by the digital systems. Few implementation studies for policy-driven digital health system changes of this magnitude have taken place previously in the area of pharmacy practice. A preliminary literature review found that existing digital solutions focusing on prevention and detection of falsified medicines were limited, with little evidence of integrated national and international policy supported initiatives. In the empirical component of this study, I sought to i) explore the implementation process within community pharmacy; ii) understand the challenges and opportunities pertaining to adoption, scale-up and sustainability of FMD technologies at the local level; iii) place findings within a wider national and international policy context; and vi) inform clinicians’ and policy makers’ practice for future policy-driven driven innovations. Fieldwork consisted of a three phased approach including 10 elite and expert participant semi-structured interviews, semi-structured interviews with 17 clinicians at each study site, and 112 hours of ethnographic observations in participating community pharmacies. Analysis was informed by a multi-level theoretical lens known as the Non-adoption or Abandonment of technology by individuals and difficulties achieving Scale-up, Spread and Sustainability (NASSS) framework alongside Shiffman’s Political Priority Framework (PPF). My approach has generated a rich qualitative dataset comprising of interviews, ethnographic fieldnotes, video and digital imagery, and extracts from documents. My findings support a number of provisional conclusions. Primarily that my chosen framework, NASSS, is a suitable model in explaining the complexities with large-scale system implementation within pharmacy, becoming the first ever study to utilise this framework within this context. Secondly, for a digital solution of high complexity to be adopted, embedded, maintained, and interacted with by clinicians, the digital infrastructure must have capabilities to provide added value for clinical work. Thirdly, policy-driven reform is only an instigator for change, which also requires expert and clinician input to shape and develop policy at the front line of implementation

Spring Meeting of Council, April 29 - May 2, 2001, Volume 2, Grand Hyatt Washington, Washington, D.C.

https://egrove.olemiss.edu/aicpa_assoc/1891/thumbnail.jp

The Communicator, September 12, 2005

The Communicator newspaper published on September 12, 2005

The audit expectation gap in Eritrea

Includes bibliographical references (leaves 178-184)

A Generic Approach for the Automated Notarization of Cloud Configurations Using Blockchain-Based Trust.

Debido a su escalabilidad, las aplicaciones en la nube tienen una importante ventaja de costes para las empresas. En consecuencia, las empresas quieren tanto externalizar sus datos como obtener servicios de la nube. Sin embargo, dado que la mayoría de las empresas tienen políticas internas y requisitos de cumplimiento para operar y utilizar aplicaciones de software, el uso de aplicaciones en la nube crea un nuevo desafío para las empresas. La inclusión de aplicaciones en la nube equivale a la subcontratación de servicios en el sentido de que las empresas deben confiar en que el proveedor de aplicaciones en la nube aplicará los requisitos de cumplimiento interno en las aplicaciones adoptadas. La investigación ha demostrado que la confianza y el riesgo están estrechamente relacionados y son factores clave que influyen en la utilización de aplicaciones en la nube. Esta tesis pretende desarrollar una arquitectura en la nube que aborde este reto, trasladando la confianza en las configuraciones de cumplimiento del proveedor de aplicaciones en la nube a la cadena de bloques. Así, este trabajo pretende reducir el riesgo de adopción de las aplicaciones en la nube debido a los requisitos de cumplimiento. En esta tesis, la investigación de la ciencia del diseño se utiliza para crear la arquitectura para trasladar la confianza mencionada a la cadena de bloques. Un grupo de discusión determinó el alcance del trabajo. La base de conocimientos de este trabajo se construyó utilizando inteligencia artificial y una revisión sistemática de la literatura, y la arquitectura presentada se desarrolló y prototipó utilizando el método de desarrollo rápido de aplicaciones. Se utilizaron entrevistas guiadas semiestructuradas de método mixto para evaluar el enfoque de la arquitectura presentada y valorar las cualidades de reducción del riesgo de adopción. La tesis demostró que la arquitectura de software desarrollada podía trasladar la confianza del proveedor de la nube a la cadena de bloques. La evaluación de la arquitectura de software propuesta demostró además que el riesgo de adopción debido a las configuraciones de la nube basadas en el cumplimiento podía reducirse de "alto" a "bajo" utilizando la tecnología blockchain. Esta tesis presenta una arquitectura que desplaza la confianza para la implementación de configuraciones basadas en el cumplimiento de la normativa desde el proveedor de la nube a la cadena de bloques. Además, muestra que el cambio de confianza puede reducir significativamente el riesgo de adopción de las aplicaciones en la nube.Administración y Dirección de Empresa

Negotiating institutional transformation : a case study of gender-based change in a South African university

This study contributes towards understanding the complex dynamics that are inherent in the transformation of institutional culture in the higher education environment in South Africa. Innovative use was made of gender-based change as a case study of social transformation in a case institution, the University of Cape Town. A feminist, qualitative approach was used to map gender as a component of institutional culture and to explore how the institution's culture influences the dynamics of gender-based change. A gendered lens was focused on three different sources of data: the leadership discourse from 28 years of annual Vice Chancellor's Reports, and interview and documentary data around two purposively selected feminist initiatives to further women's career development in the higher education environment. The integration of analyses of different types of data from these three sources proved to be a powerful tool for exposing contested meanings and highlighting discrepancies between the logic of the organization and experienced realities. My research corroborates numerous previous studies of universities worldwide and reveals the case institution to have a conservative, patriarchal culture. In addition to the formal hierarchical and collegial structures typical of many universities, aspects of the institutional culture that contribute towards its marked conservatism were identified. The analyses revealed how the hegemony of academic and androcentric discourses resulted in a culture which 'others' people into differently empowered groups and how this interacts with a dominant liberal discourse that values and privileges individualism. The resultant mystification is exhausting and confusing to those who are not part of the dominant group, and combines with fragmented understandings of purpose to stifle institutional change and thus strengthen conservatism. Beyond the male hegemony, the most significant aspect of the gendered institutional culture is the persistent vanishing of gender on the campus. There is little evidence of any ability to engage seriously with gender or any recognition that this might be a priority. The gender-based change initiatives that were studied were the result of spontaneous action of tempered radicals, insiders within the institution who felt alienated by aspects of its culture and thus were positioned also as outsiders. Both initiatives have resulted in successful programmes but an analysis of the dynamics around their establishment shows the power of the institutional culture to neutralize and de-politicize their impact on the gendered culture, despite the pervasiveness of the liberal discourse. I suggest that for change to succeed it is necessary to purposely reduce the power that the conservative institution can exert. This can be achieved by avoiding direct confrontation with the dominant patriarchal culture and by forging appropriate, sympathetic external alliances with those who have influence and access to resources. My research suggests that transformation of the institutional culture is unlikely to be led by those who, by conforming to the culture, have attained hierarchical leadership positions and are thus most threatened by change. Transformation is most likely to be brought about by those who question norms, seize opportunities and focus on small wins. The liberal discourse common to many universities leads to a tolerance of mavericks, and I suggest that this can provide opportunities to surface the silent voices that must inform debates around transformation. However I have revealed how resistant the sector can be to cultural change. My analyses have shown how even ostensibly very successful initiatives can be assimilated and how their ability to result in institutional change can be disempowered using political structures and micropolitics. Effecting transformation of the complex institutional culture in higher education will require a deep engagement with these powerful conservative forces

Delivering the recommendations of the Fraud Review 2006 and the paradox of police leadership

The purpose of this context statement is to investigate those factors which either contributed towards or impeded delivery of key recommendations from the Fraud Review, Attorney General (2006). These public works comprise three independent but intrinsically linked projects; the National Fraud Reporting Centre (NFRC), National Fraud Intelligence Bureau (NFIB) and the Economic Crime Academy (ECA). Critical analysis shows how the success of each project influenced and contributed directly to the next project. Examination is made of how, without vision and the continuity of leadership, these public works would either not exist today or would have failed to be as successful as they are. Reflection upon this, together with analyses of individual and organisational leadership styles, stimulated two unavoidable and fundamental questions to be raised: What does the Police Service now stand for? Is the current model of police leadership fit for purpose? Critical analysis of the role of police leadership in the delivery of these public works led to a further, specific question: Is the police response to fraud appropriate? This is because police responses to fraud often appear to be in conflict with Peelian Principles, ACPO (2012) and are more biased towards serving the criminal justice system rather than delivering social justice through interventions that are morally and ethically grounded. On commencement of this context statement the intention was for it to be read by like-minded leaders and visionaries, those who do not fit the norm or stereotype of a typical police manager; as the context statement evolved so too has the intended readership. Throughout reflective assessment and consideration of police leadership and today’s performance culture, it became increasingly apparent that this subject should be core reading for police leaders of the future. However, on completion of the context statement, it is apparent that readership audience should extend beyond the Police Service and the policy makers within government and the Ministry of Justice. The real audience should be the public we serve, those with whose consent we police. Therefore, it seems logical that public should be the ultimate critical assessors of this contribution, together with the effectiveness and appropriateness of the current and ongoing culture of police leadership and the response to fraud