1,146 research outputs found

    Locus Of Control And Dysfunctional Audit Behavior

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    The Panel on Audit Effectiveness suggested that dysfunctional audit behavior (DAB) was associated with decreased audit quality (Public Oversight Board 2000).  Recent, notable audit failures have also rekindled criticisms of audit quality.  The current study presents the results of a survey in which 134 auditors were asked to report their perceived levels of three widely-cited DABs in their firms: occurrence of premature sign-offs, altering/replacing audit procedures, and underreporting of time.  Although the overall results can be characterized as positive for the auditing profession, a systematic pattern in the results was identified.  Specifically, statistical analysis suggests that perceptions of DAB were associated with a common personality variable, locus of control.  Practical implications of this interesting finding are subsequently presented in the paper

    Sequential primed kinases create a damage-responsive phosphodegron on Eco1.

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    Sister-chromatid cohesion is established during S phase when Eco1 acetylates cohesin. In budding yeast, Eco1 activity falls after S phase due to Cdk1-dependent phosphorylation, which triggers ubiquitination by SCF(Cdc4). We show here that Eco1 degradation requires the sequential actions of Cdk1 and two additional kinases, Cdc7-Dbf4 and the GSK-3 homolog Mck1. These kinases recognize motifs primed by previous phosphorylation, resulting in an ordered sequence of three phosphorylation events on Eco1. Only the latter two phosphorylation sites are spaced correctly to bind Cdc4, resulting in strict discrimination between phosphates added by Cdk1 and by Cdc7. Inhibition of Cdc7 by the DNA damage response prevents Eco1 destruction, allowing establishment of cohesion after S phase. This elaborate regulatory system, involving three independent kinases and stringent substrate selection by a ubiquitin ligase, enables robust control of cohesion establishment during normal growth and after stress

    A Kalman Approach to Lunar Surface Navigation using Radiometric and Inertial Measurements

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    Future lunar missions supporting the NASA Vision for Space Exploration will rely on a surface navigation system to determine astronaut position, guide exploration, and return safely to the lunar habitat. In this report, we investigate one potential architecture for surface navigation, using an extended Kalman filter to integrate radiometric and inertial measurements. We present a possible infrastructure to support this technique, and we examine an approach to simulating navigational accuracy based on several different system configurations. The results show that position error can be reduced to 1 m after 5 min of processing, given two satellites, one surface communication terminal, and knowledge of the starting position to within 100 m

    Ultra-fast, programmable, and electronics-free soft robots enabled by snapping metacaps

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    Soft robots have a myriad of potentials because of their intrinsically compliant bodies, enabling safe interactions with humans and adaptability to unpredictable environments. However, most of them have limited actuation speeds, require complex control systems, and lack sensing capabilities. To address these challenges, here we geometrically design a class of metacaps whose rich nonlinear mechanical behaviors can be harnessed to create soft robots with unprecedented functionalities. Specifically, we demonstrate a sensor-less metacap gripper that can grasp objects in 3.75 ms upon physical contact and a pneumatically actuated gripper with tunable actuation behaviors that have little dependence on the rate of input. Both grippers can be readily integrated into a robotic platform for practical applications. Furthermore, we demonstrate that the metacap enables propelling of a swimming robot, exhibiting amplified swimming speed as well as untethered, electronics-free swimming with tunable speeds. Our metacaps provide new strategies to design the next-generation soft robots that require high transient output energy and are capable of autonomous and electronics-free maneuvering.Comment: 19 pages, 5 figure

    Cross-scale value trade-offs in managing social-ecological systems: The politics of scale in Ruaha National Park, Tanzania

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    Management of social-ecological systems takes place amidst complex governance processes and cross-scale institutional arrangements that are mediated through politics of scale. Each management scenario generates distinct cross-scale trade-offs in the distribution of pluralistic values. This study explores the hypothesis that conservation-oriented management scenarios generate higher value for international and national scale social organizations, whereas mixed or more balanced management scenarios generate higher value for local scale social organizations. This hypothesis is explored in the management context of Ruaha National Park (RNP), Tanzania, especially the 2006 expansion of RNP that led to the eviction of many pastoralists and farmers. Five management scenarios for RNP, i.e., national park, game reserve, game control area, multiple use area, and open area, are evaluated in a multicriteria decision analytical framework on six valuation criteria: economic welfare; good governance; socio-cultural values; social equity; ecosystem services; and biodiversity protection; and at three spatial scales: local, national, and international. Based upon this evaluation, we discuss the politics of scale that ensue from the implementation of management alternatives with different mixes of conservation and development goals in social-ecological systems. Copyright © 2011 by the author(s)

    User experiences of an American-adapted moderated online social media platform for first-episode psychosis : Qualitative analysis

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    Objectives The current study sought to qualitatively characterize the experiences of American users in a recent open trial of the Horyzons digital platform. Methods In total, 20 users on Horyzons USA completed semistructured interviews 12 weeks after their orientation to the platform and addressed questions related to (1) the platform, (2) their online therapist, and (3) the peer workers and community space. A hybrid inductive-deductive coding strategy was used to conduct a thematic analysis of the data (NCT04673851). Results The authors identified seven prominent themes that mapped onto the three components of self-determination theory. Features of the platform itself as well as inter- and intra-personal factors supported the autonomous use of Horyzons. Users also reflected that their perceived competence in social settings and in managing mental health was increased by the familiarity, privacy, and perceived safety of the platform and an emphasis on personalized therapeutic content. The behaviors or traits of online therapists as perceived by users and regular contact with peers and peer support specialists satisfied users’ need for relatedness and promoted confidence in social settings. Users also described aspects of Horyzons USA that challenged their satisfaction of autonomy, competence, and relatedness, highlighting potential areas for future iterations of the platform's content and interface. Conclusions Horyzons USA is a promising digital tool that provides young adults with psychosis with the means to access tailored therapy material on demand and a supportive digital community to aid in the recovery process

    User experiences of an American-adapted moderated online social media platform for first-episode psychosis: Qualitative analysis

    Get PDF
    Objectives The current study sought to qualitatively characterize the experiences of American users in a recent open trial of the Horyzons digital platform. Methods In total, 20 users on Horyzons USA completed semistructured interviews 12 weeks after their orientation to the platform and addressed questions related to (1) the platform, (2) their online therapist, and (3) the peer workers and community space. A hybrid inductive-deductive coding strategy was used to conduct a thematic analysis of the data (NCT04673851). Results The authors identified seven prominent themes that mapped onto the three components of self-determination theory. Features of the platform itself as well as inter- and intra-personal factors supported the autonomous use of Horyzons. Users also reflected that their perceived competence in social settings and in managing mental health was increased by the familiarity, privacy, and perceived safety of the platform and an emphasis on personalized therapeutic content. The behaviors or traits of online therapists as perceived by users and regular contact with peers and peer support specialists satisfied users’ need for relatedness and promoted confidence in social settings. Users also described aspects of Horyzons USA that challenged their satisfaction of autonomy, competence, and relatedness, highlighting potential areas for future iterations of the platform's content and interface. Conclusions Horyzons USA is a promising digital tool that provides young adults with psychosis with the means to access tailored therapy material on demand and a supportive digital community to aid in the recovery process
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