Analysis: Internal Controls Impact on the Mitigation of Risk and Fraud in Public Finance

Internal controls involve every process that assess or mitigates risks within an organization. From an organizational level, internal control objectives relate to the reliability of financial reporting, measurements on the status of achieving operational or strategic goals, and compliance with laws and regulations. Over the years internal controls have gained the misconception of being merely an accounting or auditing function. However, poor or lapsed internal controls can have devastating effects on an organization. Conversely, an organization that places heavy emphasis on internal controls and leads with an ethical culture are more likely to be successful in meeting their organization’s mission and goals. Public organizations are not exempt from internal controls and can implement regardless of size or service level. This project addresses the importance and impact of internal controls on a public organizatio

The super greenhouse effect in a changing climate

In all outputs of the 1%/yr increase inCO2 climate model experiments archived under the World Climate Research Programme’s (WCRP) phase 5 of the Coupled Model Intercomparison Project (CMIP5), regions exist in the low latitudes where both the clear-sky and all-sky OLR decrease with surface warming. These are identified as regions of positive longwave feedback and are regions of a super greenhouse effect (SGE). These SGE regions are identified from feedback analysis of the 4X CO2 abrupt experiments of CMIP5, and despite their existence, there is little agreement across models as to the magnitude of the effect. The general effects of clouds on the SGE are to amplify the clear-sky SGE, but there is also poor agreement on the magnitude of the amplification that varies by an order of magnitude across models. Sensitivity analyses indicate that localized SGE regions are spatially aligned with a large moistening of the upper troposphere. The reduction in clear-sky OLR arises from a reduction in emission in the far IR with nonnegligible contributions from mid-IR emission from the midtroposphere. When viewed in the broader context of meridional heat transport, it is found that of the 1.03-PW rate of heat gained globally, 0.8 PW is absorbed in the tropics and is contributed almost equally by reductions in clear-sky longwave emission (i.e., the clear-sky SGE) and increased absorbed clear-sky solar radiation associated with increased water vapor. The processes that define the clear-sky SGE are shown to be fundamental to the way models accumulate heat and then transport it poleward

Microarray-based genomic surveying of gene polymorphisms in Chlamydia trachomatis

By comparing two fully sequenced genomes of Chlamydia trachomatis using competitive hybridization on DNA microarrays, a logarithmic correlation was demonstrated between the signal ratio of the arrays and the 75-99% range of nucleotide identities of the genes. Variable genes within 14 uncharacterized strains of C. trachomatis were identified by array analysis and verified by DNA sequencing. These genes may be crucial for understanding chlamydial virulence and pathogenesis

(3200) Phaethon: Bulk density from Yarkovsky drift detection

The recent close approach of the NEA (3200) Phaethon offered a rare opportunity to obtain high-quality observational data. We used the newly obtained optical light curves to improve the spin and shape model of Phaethon and to determine its surface physical properties derived by thermophysical modeling. We also used the available astrometric observations of Phaethon, including those obtained by the Arecibo radar and the Gaia spacecraft, to constrain the secular drift of the orbital semimajor axis. This constraint allowed us to estimate the bulk density by assuming that the drift is dominated by the Yarkovsky effect. We used the convex inversion model to derive the 3D shape model of Phaethon, and a detailed numerical approach for an accurate analysis of the Yarkovsky effect. We obtained a unique solution for Phaethon's pole orientation at $(318,-47)^{\circ}$ ecliptic longitude and latitude (uncertainty of $5^{\circ}$), and confirm the previously reported thermophysical properties ($D=5.1\pm0.2$ km, $\Gamma=600\pm200$ SI). Phaethon has a top-like shape with possible north-south asymmetry. The characteristic size of the regolith grains is 1-2 cm. The orbit analysis reveals a secular drift of the semimajor axis of $-(6.9\pm1.9)\times 10^{-4}$ au Myr$^{-1}$. With the derived volume-equivalent size of 5.1~km, the bulk density $\rho$ is $1.67\pm0.47$ g cm$^{-3}$. If the size is slightly larger $\sim5.7$ km, as suggested by radar data, $\rho$ would decrease to $1.48\pm0.42$ g cm$^{-3}$. We further investigated the suggestion that Phaethon may be in a cluster with asteroids (155140) 2005 UD and (225416) 1999 YC that was formed by rotational fission of a critically spinning parent body. Phaethon's $\rho$ is consistent with typical values for large ($>100$ km) C-complex asteroids and supports its association with asteroid (2) Pallas. These findings render a cometary origin unlikely for Phaethon.Comment: Accepted for publication in A&

The Changing Roles of Natural Resource Professionals: Providing Tools to Students to Teach the Public About Fire

The Arthur Temple College of Forestry and Agriculture (ATCOFA) at Stephen F. Austin State University is taking a proactive stance toward preparing forestry students to work closely with the public on fire planning in wildland-urban interface areas. ATCOFA\u27s incorporation of the Changing Roles curriculum provides lessons on how natural resource managers\u27 roles are (1) different than they used to be, and (2) ever-evolving. The undergraduate Forestry Field Station summer program at the University\u27s Piney Woods Conservation Center now emphasizes the importance and challenges of working with the public. The program brings practicing professionals from the Texas Forest Service to describe the real-world challenges they face in communicating and working effectively with the public in their jobs

Awareness and bispectral index (BIS) monitoring in mechanically ventilated patients in the emergency department and intensive care unit: A systematic review protocol

INTRODUCTION: Accidental awareness with recall is one of the most feared complications for patients undergoing general anaesthesia and can lead to post-traumatic stress disorder in up to 70% of patients experiencing it. To reduce the incidence of awareness with recall, the bispectral index monitor is recommended for patients receiving total intravenous anaesthetics, especially those receiving neuromuscular blockers. While extensive investigation into awareness and bispectral index monitoring has occurred for operating room patients, this has not extended to other clinical arenas where sedated and mechanically ventilated patients are cared for, namely the intensive care unit and emergency department. The purpose of this systematic review is to assess the world\u27s literature to determine the incidence of awareness with paralysis in mechanically ventilated patients and the impact of bispectral index monitoring for reducing this complication. METHODS AND ANALYSIS: Randomised trials and non-randomised studies are eligible for inclusion. With aid from a medical librarian, an electronic search will include Ovid Medline, Embase.com, Scopus, Cochrane Database of Systematic Reviews and Cochrane Central Register of Controlled Trials. To find data published in abstract form, literature from professional society conferences (2010-2019) will be manually searched. Two authors will independently review search results and consensus will be reached with assistance from a third author, as needed. Heterogeneity and publication bias will be assessed and reported. If possible and appropriate, a meta-analysis of the data will be conducted for quantitative data analysis. ETHICS AND DISSEMINATION: The proposed systematic review does not require ethical approval, as it is conducted at the study level and does not involve individual patient-level data. Results will be disseminated by data sharing via academically established means, presentation at local and national scientific meetings and publication as a peer-reviewed manuscript. PROSPERO REGISTRATION NUMBER: The protocol has been submitted to International Prospective Register of Systematic Reviews and is awaiting registration

Genome-wide profiling of human cap-independent translation-enhancing elements.

We report an in vitro selection strategy to identify RNA sequences that mediate cap-independent initiation of translation. This method entails mRNA display of trillions of genomic fragments, selection for initiation of translation and high-throughput deep sequencing. We identified >12,000 translation-enhancing elements (TEEs) in the human genome, generated a high-resolution map of human TEE-bearing regions (TBRs), and validated the function of a subset of sequences in vitro and in cultured cells