Towards a Forensic Accounting Paradigm: A Neo-Empiricist Research Agenda

The aim of the discussion paper is to position neo-empiricism as an appropriate theoretical perspective from which to conduct proposed research on how accountants, practitioners and regulators, make sense of the fraud prevention and detection process. It is argued that such a methodological stance provides a rigorous methodological basis whilst facilitating the flexibility of research questioning necessary for effective forensic accounting research. The paper discusses the nature of forensic accounting research and argues for the need to often adopt an objectivity engagement with our understanding of the social world. From this perspective neo-empiricism is argued as a meaningful alternative to positivism, whilst recognizing through the discussions the theoretical assumptions and limitations this approach makes

In Christ\u27s Own Country

https://place.asburyseminary.edu/christianendeavorbooks/1027/thumbnail.jp

[Editorial] Habitability Beyond Earth

The question of whether Earth is a unique location for life remains one of the most enduring questions of our time. Geochemical data suggests that habitable environments may exist, or may have existed, elsewhere in the Solar System with promising targets including Mars and icy bodies where liquid water is believed to exist (Kargel, 2000; Grotzinger et al., 2014; Glein et al., 2015). Furthermore, potential habitable Exoplanets have been discovered where potentially there is sufficient atmospheric pressure to maintain liquid water (Jenkins et al., 2015; Gillon et al., 2017; Orosei et al., 2018). Yet, for life to exist it is not solely dependent on liquid water as it also needs bio-essential elements, an energy source, and the environmental conditions, that are conducive to life (Nixon et al., 2013). To investigate the feasibility of life elsewhere in the Solar System a combination of field and laboratory based studies, in-situ space experiments, and theoretical modeling is required. Here, we present 14 original research papers, one mini review, and two hypothesis and theory papers highlighting the novel and diverse methods that are employed to investigate potential life beyond the Earth. The overall focus of this collection of work is to understand if terrestrial life could exist elsewhere in the Solar System, and if so, what evidence (bio-signatures) could be used to support or negate the hypothesis of life

AJAE Appendix: Challenges to the Development of a Dedicated Energy Crop

The material contained herein is supplementary to the article named in the title and published in the American Journal of Agricultural Economics, Volume 89, Number 5, December 2007.Crop Production/Industries, Research and Development/Tech Change/Emerging Technologies,

Teaching Techniques for the Long Haul

There is not a faculty member who has taught the adult learner in the non-traditional environment that has not pondered the question of how it is you keep a class going for four or five hours. I have talked with quite a number who have even reached a conclusion- You cannot! So just make the best of a bad situation. WRONG!!! There are proven strategies and techniques for keeping a class going and doing it week after week, term after term. And, believe it or not, it can be done without an inordinate dependence on there I was at 20,000 feet ... The answer cannot be found solely in traditional strategies and techniques--and that is where most of us are looking. The answer does emphasize multi-media presentations, simulations and gaming, and active participation and interaction by both faculty and the adult learner (the operative word being, active )

A pilot study of the S-MAP (Solutions for Medications Adherence Problems) intervention for older adults prescribed polypharmacy in primary care: Study protocol

Background: Adhering to multiple medications as prescribed is challenging for older patients (aged ≥ 65 years) and a difficult behaviour to improve. Previous interventions designed to address this have been largely complex in nature but have shown limited effectiveness and have rarely used theory in their design. It has been recognised that theory ('a systematic way of understanding events or situations') can guide intervention development and help researchers better understand how complex adherence interventions work. This pilot study aims to test a novel community pharmacy-based intervention that has been systematically developed using the Theoretical Domains Framework (12-domain version) of behaviour change. Methods: As part of a non-randomised pilot study, pharmacists in 12 community pharmacies across Northern Ireland (n = 6) and London, England (n = 6), will be trained to deliver the intervention to older patients who are prescribed ≥ 4 regular medicines and are non-adherent (self-reported). Ten patients will be recruited per pharmacy (n = 120) and offered up to four tailored one-to-one sessions, in the pharmacy or via telephone depending on their adherence, over a 3-4-month period. Guided by an electronic application (app) on iPads, the intervention content will be tailored to each patient's underlying reasons for non-adherence and mapped to the most appropriate solutions using established behaviour change techniques. This study will assess the feasibility of collecting data on the primary outcome of medication adherence (self-report and dispensing data) and secondary outcomes (health-related quality of life and unplanned hospitalisations). An embedded process evaluation will assess training fidelity for pharmacy staff, intervention fidelity, acceptability to patients and pharmacists and the intervention's mechanism of action. Process evaluation data will include audio-recordings of training workshops, intervention sessions, feedback interviews and patient surveys. Analysis will be largely descriptive. Discussion: Using pre-defined progression criteria, the findings from this pilot study will guide the decision whether to proceed to a cluster randomised controlled trial to test the effectiveness of the S-MAP intervention in comparison to usual care in community pharmacies. The study will also explore how the intervention components may work to bring about change in older patients' adherence behaviour and guide further refinement of the intervention and study procedures. Trial registration: This study is registered at ISRCTN: https://doi.org/10.1186/ISRCTN7383153

The effect of low-energy ion-implantation on the electrical transport properties of Si-SiO2 MOSFETs

Using silicon MOSFETs with thin (5nm) thermally grown SiO2 gate dielectrics, we characterize the density of electrically active traps at low-temperature after 16keV phosphorus ion-implantation through the oxide. We find that, after rapid thermal annealing at 1000oC for 5 seconds, each implanted P ion contributes an additional 0.08 plus/minus 0.03 electrically active traps, whilst no increase in the number of traps is seen for comparable silicon implants. This result shows that the additional traps are ionized P donors, and not damage due to the implantation process. We also find, using the room temperature threshold voltage shift, that the electrical activation of donors at an implant density of 2x10^12 cm^-2 is ~100%.Comment: 11 pages, 10 figure

The Williams Scale of Attitude toward Paganism: development and application among British Pagans

This article builds on the tradition of attitudinal measures of religiosity established by Leslie Francis and colleagues with the Francis Scale of Attitude toward Christianity (and reflected in the Sahin-Francis Scale of Attitude toward Islam, the Katz-Francis Scale of Attitude toward Judaism, and the Santosh-Francis Scale of Attitude toward Hinduism) by introducing a new measure to assess the attitudinal disposition of Pagans. A battery of items was completed by 75 members of a Pagan Summer Camp. These items were reduced to produce a 21-item scale that measured aspects of Paganism concerned with: the God/Goddess, worshipping, prayer, and coven. The scale recorded an alpha coefficient of 0.93. Construct validity of the Williams Scale of Attitude toward Paganism was demonstrated by the clear association with measures of participation in private rituals