Locus Of Control And Dysfunctional Audit Behavior

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

Centennial-to-millennial hydrologic trends and variability along the North Atlantic Coast, USA, during the Holocene

Author Posting. © American Geophysical Union, 2014. This article is posted here by permission of American Geophysical Union for personal use, not for redistribution. The definitive version was published in Geophysical Research Letters 41 (2014): 4300–4307, doi:10.1002/2014GL060183.Geophysical and sedimentary records from five lakes in Massachusetts reveal regionally coherent hydrologic variability during the Holocene. All of the lakes have risen since ~9.0 ka, but multicentury droughts after 5.6 ka repeatedly lowered their water levels. Quantified water level histories from the three best-studied lakes share >70% of their reconstructed variance. Four prominent low-water phases at 4.9–4.6, 4.2–3.9, 2.9–2.1, and 1.3–1.2 ka were synchronous across coastal lakes, even after accounting for age uncertainties. The droughts also affected sites up to ~200 km inland, but water level changes at 5.6–4.9 ka appear out of phase between inland and coastal lakes. During the enhanced multicentury variability after ~5.6 ka, droughts coincided with cooling in Greenland and may indicate circulation changes across the North Atlantic region. Overall, the records demonstrate that current water levels are exceptionally high and confirm the sensitivity of water resources in the northeast U.S. to climate change.The National Science Foundation (EAR-0602408, EAR- 1036191, and DEB-0816731 to Shuman; EAR-0602380 to Donnelly) and the Woods Hole Oceanographic Institution, Ocean and Climate Change Institute (Donnelly) funded this research.2014-12-2

Multi‐scale effects of land cover, weather, and fire on Columbian sharp‐tailed grouse

Columbian sharp‐tailed grouse (Tympanuchus phasianellus columbianus) are endemic to grassland and shrub‐steppe ecosystems of western North America, yet their distribution has contracted to \u3c10% of their historical range. Primary threats to Columbian sharp‐tailed grouse include loss of native habitat and conversion to agriculture, reductions in habitat once provided by the Conservation Reserve Program (CRP), wildfire, and drought conditions, yet population‐level consequences of these threats and their spatio‐temporal scales of effect are poorly understood. We evaluated multi‐scale effects of land cover, weather, and fire histories on patterns of abundance and productivity for Columbian sharp‐tailed grouse populations during 1995–2020 in Idaho, USA, using mixedeffects generalized regression and remotely sensed data. We demonstrated negative effects of fire, tree encroachment, and bare ground, positive effects of spring and summer precipitation and cover of shrubs and perennial forbs and grasses, and positive effects of CRP on grouse abundance that changed in magnitude with cover of perennials and shrubs near leks (i.e., strongest effects when average cover of shrubs and perennial forbs and grasses were less abundant). We also demonstrated per capita recruitment of Columbian sharp‐tailed grouse is positively associated with late‐summer greenness. Our results show that several suspected threats have measurable, population‐level impacts to Columbian sharp‐tailed grouse within Idaho. Moreover, our results suggest ongoing changes occurring within the core range of Columbian sharp‐tailed grouse, including loss of CRP cover to tilled agriculture and changes to wildfire and precipitation dynamics are likely to have negative effects on populations

Construct validity of a continuous metabolic syndrome score in children

Objective: The primary purpose of this study was to examine the construct validity of a continuous metabolic syndrome score (cMetS) in children. The secondary purpose was to identify a cutpoint value(s) for an adverse cMetS based on receiver operating characteristic (ROC) curve analysis. Methods: 378 children aged 7 to 9 years were assessed for the metabolic syndrome which was determined by age-modified cutpoints. High-density-lipoprotein cholesterol, triglycerides, the homeostasis assessment model of insulin resistance, mean arterial pressure, and waist circumference were used to create a cMetS for each subject. Results: About half of the subjects did not possess any risk factors while about 5% possessed the metabolic syndrome. There was a graded relationship between the cMetS and the number of adverse risk factors. The cMetS was lowest in the group with no adverse risk factors (-1.59 ± 1.76) and highest in those possessing the metabolic syndrome (≥3 risk factors) (7.05 ± 2.73). The cutoff level yielding the maximal sensitivity and specificity for predicting the presence of the metabolic syndrome was a cMetS of 3.72 (sensitivity = 100%, specificity = 93.9%, and the area of the curve = 0.978 (0.957-0.990, 95% confidence intervals). Conclusion: The results demonstrate the construct validity for the cMetS in children. Since there are several drawbacks to identifying a single cut-point value for the cMetS based on this sample, we urge researchers to use the approach herein to validate and create a cMetS that is specific to their study population

Comparison of a reduced carbohydrate and reduced fat diet for LDL, HDL, and VLDL subclasses during 9-months of weight maintenance subsequent to weight loss

Objectives: This study compared LDL, HDL, and VLDL subclasses in overweight or obese adults consuming either a reduced carbohydrate (RC) or reduced fat (RF) weight maintenance diet for 9 months following significant weight loss. Methods: Thirty-five (21 RC; 14 RF) overweight or obese middle-aged adults completed a 1-year weight management clinic. Participants met weekly for the first six months and bi-weekly thereafter. Meetings included instruction for diet, physical activity, and behavior change related to weight management. Additionally, participants followed a liquid very low-energy diet of ~2092 kJ per day for the first three months of the study. Subsequently, participants followed a dietary plan for nine months that targeted a reduced percentage of carbohydrate (~20%) or fat (~30%) intake and an energy intake level calculated to maintain weight loss. Lipid subclasses using NMR spectroscopy were analyzed prior to weight loss and at multiple intervals during weight maintenance. Results: Body weight change was not significantly different within or between groups during weight maintenance (p > 0.05). The RC group showed significant increases in mean LDL size, large LDL, total HDL, large and small HDL, mean VLDL size, and large VLDL during weight maintenance while the RF group showed increases in total HDL, large and small HDL, total VLDL, and large, medium, and small VLDL (p 0.05). Conclusion: Some individual lipid subclasses improved in both dietary groups. Large and medium VLDL subclasses increased to a greater extent across weight maintenance in the RF group

The system for observing fitness instruction time (SOFIT) as a measure of energy expenditure during classroom based physical activity

This is the publisher's version, also found at http://ehis.ebscohost.com/ehost/detail?sid=bdcb9517-1b54-4982-90e4-2ce710c9f0a9%40sessionmgr14&vid=1&hid=2&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=s3h&AN=35152043The aim of this investigation was to develop an equation to estimate physical activity energy expenditure (PAEE) during a 10-min physically active academic lesson using The System for Observing Fitness Instruction Time (SOFIT) and demographic information. PAEE (portable indirect calorimeter) and physical activity (SOFIT) were simultaneously assessed in 38, 2nd through 5th grade children. PAEE and SOFIT were 3.04 ± 1.1 (kcal/min) and 3.8 ± 0.4 (score), respectively. PAEE was predicted from SOFIT score and body weight [PAEE (kcal/min) = (1.384*SOFIT + 0.084*weight (kg)—5.126), R = .81, SEE = 1.23 kcal/min]. PAEE measured by indirect calorimeter and predicted from SOFIT and body weight were 3.04 ± 1.1 (kcal/min) and 3.04 ± 0.9 kcal/min) respectively. SOFIT and body weight may provide a useful measure of PAEE associated with classroom based physical activity. ABSTRACT FROM AUTHO

Resistance training volume, energy balance and weight management: Rationale and design of a 9 month trial

The increased prevalence of obesity and the lack of treatment success both argue for the design and evaluation of strategies to prevent the development of overweight and obesity. To date, the role of resistance training (RT) in this regard is largely unexplored. RT may be effective for weight management as a result of increased fat-free mass (FFM), which may result in increased resting metabolic rate and increased physical activity energy expenditure. However, the literature relative to the efficacy of RT protocols recommended for healthy adults to alter the aforementioned parameters is inconsistent or inadequately evaluated. We will conduct a 9 month randomized controlled efficacy trial to compare changes in body composition (fat mass, FFM, % body fat) and energy balance in response to 2 volumes of RT (1 vs. 3 sets vs. non-exercise control) both at the completion of training (9 months) and 1 year later (body composition). This investigation will be conducted in a sample of healthy, normal and overweight, sedentary, young adult men and women; a group at high risk for development of overweight and obesity. Our results will provide information relative to the minimum volume of RT that may be associated with body weight/fat gain which may inform the development of guidelines for RT to prevent weight gain or to alter body composition

Effects of Growth Hormone Treatment in Adults with Prader-Willi Syndrome

OBJECTIVE: Since limited data exist on adults with Prader-Willi syndrome (PWS) and growth hormone (GH) treatment, we report our experience on the effects of treatment for one year on body composition, physical activity, strength and energy expenditure, diet, general chemistry and endocrine data with quality of life measures. DESIGN: We studied 11 adults with PWS (6F:5M; average age = 32 yrs) over a 2 year period with GH treatment during the first year only. Electrolytes, IGF-I, glucose, thyroid, insulin, lipids, body composition, physical activity and strength, diet, energy expenditure and quality of life data were collected and analyzed statistically using linear modeling at baseline, at 12 months following GH therapy and at 24 months after treatment cessation for 12 months. RESULTS: Total lean muscle mass was significantly increased (p < 0.05) during GH treatment along with moderate-vigorous physical activity and plasma IGF-I and HDL levels, but returned to near baseline after treatment. Percent body fat decreased during the 12 months of GH treatment but increased after treatment. CONCLUSIONS: Previously reported beneficial effects of GH treatment in children with PWS were found in our adults regarding body composition, physical activity and plasma HDL and IGF-I levels. Several beneficial effects diminished to near baseline after cessation of GH treatment for 12 months supporting the continuation of treatment in PWS into adulthood and possibly adults not previously treated during childhood