Internal Auditors and the Prevention and Detection of Computer Fraud

This study examines the involvement and attitudes of internal auditors to the prevention and detection of computer fraud. This approach differs from previous research which has concentrated on learning from frauds which have occurred. The main enquiry was by means of a questionnaire sent to members of the Institute of Internal Auditors. Verification and additional information was forthcoming by visiting some respondents. Almost a fifth of internal audit departments reported that they had no specific responsibility for either prevention or detection of computer fraud. It was clear that where responsibility was acknowledged, it is generally on an informal basis or is self imposed. Internal auditors reported that most reliance was placed on computer assisted tools and manual techniques like input/output reconciliation for detection of computer fraud. Few of the organisations surveyed had any laid down guidelines what to do in the case of a fraud discovery. Where guidelines did exist they called for dismissal and prosecution. In smaller firms, external auditors have a larger role in the prevention and detection of computer fraud than in larger firms. Opinion on the prevention and detection of computer fraud included the view that as network systems become more common, so detection and prevention will become more difficult. In addition it was claimed that management did not appreciate the level of the threat. Internal auditors feel that they have a role to play, but highlighted the fact that there is a shortage of staff with the requisite skills

Seagrass communities of the Great Barrier Reef and their desired state: applications for spatial planning and management

The research program reported here evolved from an interest in developing ecologically relevant target criteria that, if met, correspond to desired ecological outcomes (e.g. desired state) for the Great Barrier Reef World Heritage Area (GBRWHA) and to achieving the overarching objective of the Great Barrier Reef Marine Park Authority’s Long-term Sustainability Plan. The objective of the original National Environment Science Program (NESP) Tropical Water Quality Hub (TWQ) Project 3.2.1 Deriving ecologically relevant load targets to meet desired ecosystem condition for the Great Barrier Reef: a case study for seagrass meadows in the Burdekin region was to examine relationships between catchment inputs of sediment and seagrass desired state, and to compare these against the 2018 Water Quality Improvement Plan’s ecological targets. This objective was met using a case study in Cleveland Bay based on sediment loads from the Burdekin River and other smaller catchments that discharge into the bay (Collier et al., 2020). The techniques developed in the Cleveland Bay case study are used in the present report at the scale of the whole GBRWHA for NESP TWQ Hub Project 5.4. To achieve this we followed three steps: (1) a consolidation and verification of seagrass data at the GBRWHA scale, (2) an analysis of the distribution of GBRWHA seagrass habitat and communities, and (3) an estimation of a desired state target for communities with sufficient data. To achieve step 1, we compiled and standardised 35 years of seagrass survey data in a spatial database, including 81,387 georeferenced data points. Twelve seagrass species were recorded, the deepest of which (Halophila spinulosa) was found at 76 m. This database is a valuable resource that provides coastal managers, researchers and the global marine community with a long-term spatial resource describing seagrass populations from the mid1980s against which to benchmark change. For step 2, we identified 88,331 km2 of potential seagrass habitat within the GBRWHA; 1,111 km2 in estuaries, 16,276 km2 in coastal areas, and 70,934 km2 in reef areas. Thirty-six seagrass community types were defined by species assemblages. The environmental conditions that structure the location and extent of these communities included depth, tidal exposure, latitude, current speed, benthic light, proportion of mud, water type, water temperature, salinity, and wind speed. Environmental parameters interact with the topography of the reef and changes in the coastal plain, its watersheds, and its development with latitude. We describe seagrass distributions and communities that are shaped by multiple combinations of these environmental complexities and how that may influence marine spatial planning and environmental protection initiatives (Chapter 3). For step 3, we used more than 20 years of historical data (1995-2018) on seagrass biomass for the diverse seagrass communities of the GBRWHA to develop desired state benchmarks. Of the 36 seagrass communities, desired state was identified for 25 of them, with the remainder having insufficient data. Desired state varied by more than one order of magnitude between community types, and was influenced by the mix of species in the communities and the range of environmental conditions that define community boundaries. We identified a historical, decadal-scale cycle of decline and recovery. Recovery to desired state has occurred for coastal intertidal communities following the most recent declines in 2008 - 2012. A number of the estuarine and coastal subtidal communities have not recovered to desired state biomass in recent years (Chapter 4). This body of work provides a huge step forward in our understanding of the complexities of GBRWHA seagrass communities. We discuss the relevance of these research outputs to future marine spatial planning and management. This includes zoning in “representative areas”, hierarchical monitoring design (e.g. RIMReP), and the setting of ecologically relevant sediment load targets for desired state (e.g. Lambert et al., 2019). The updated seagrass data, seagrass distribution, community classification and desired state targets provides important new information for incorporation into marine spatial planning and management that is discussed in Chapter 5. These applications include: • Future assessments of non-reef habitats within the GBRWHA and GBRMP. • Assessing how risk and spatial protection intersect with seagrass communities and the role they play in protecting seagrass, e.g. Queensland State and Commonwealth marine parks, Fish Habitat Areas, Dugong Protected Areas, Port Exclusion Zones. • Expanding our spatial analysis to areas ecologically connected but outside of the GBRWHA such as Torres Strait, the Gulf of Carpentaria, and Fraser Island coast, where we already have seagrass data. • Designing a hierarchical seagrass monitoring design with coarse scales (intertidal, subtidal, estuary, coast, reef) and fine scales (36 communities). We have identified significant knowledge gaps that should guide future monitoring efforts (e.g. RIMReP and Queensland Land and Sea Ranger Program), including a lack of consistent and recent data for reef seagrass communities. • We identified communities where data is deficient, such as in estuaries where important seagrass communities have potential exposure to multiple threats for which more consistent environmental data would be valuable. • Identifying potential restoration sites. Our work has highlighted the critical role of historical data in understanding spatial complexity and for making informed management decisions on the current state of seagrass in the GBRWHA. Our approach can be adapted for monitoring, management and assessment of pressures at other relevant scales and jurisdictions. Our results guide conservation planning through prioritisation of at-risk communities that are continuing to fail to attain desired state

Modelling and mapping of exceedance of critical loads and critical levels for acidification and eutrophication in the UK 2013-2016. Final report

This report covers the work of the original contract (2013-15) and the following one-year extension (2015-16). The overall purpose of this project was to maintain, and where appropriate update, the UK critical loads database, and to provide estimates of critical load and critical level exceedance based on current pollutant deposition or concentrations, and scenarios for the future. The exceedance results were used to inform policy makers on the areas of sensitive habitats and designated sites potentially at risk from air pollution and were updated annually to provide a UK indicator of the impacts of air pollution on ecosystems. The project also supported the UK National Focal Centre (NFC) for critical loads modelling and mapping. The 1-year extension to this contract additionally included the biodiversity modelling required to enable the UK NFC to begin work in preparation for responding to the 2015-17 “Call for Data” under the UNECE Convention on Long-Range Transboundary Air Pollution (CLRTAP)

The State of Coral Reef Ecosystems of Southeast Florida

The northern extension of the Florida reef tract and a complex of limestone ridges run parallel to the subtropical Atlantic coastline of southeast Florida. Spanning 170 km from the northern border of Biscayne National Park (BNP) in Miami-Dade County to the St. Lucie Inlet in Martin County, the reefs and hardbottom areas in this region support a rich and diverse biological community (Figure 5.1). Nearshore reef habitats in southeast Florida include hardbottom areas, patch reefs and worm reefs (Phragmatopoma spp.) exhibiting abundant octocoral, macroalgae, stony coral and sponge assemblages. Offshore, coral reef associated biotic assemblages occur on linear Holocene Acropora palmata mid-shelf and shelf margin reefs that extend from Miami Dade County to Palm Beach County (Lighty, 1977; Figure 5.2). Anastasia Formation limestone ridges and terraces colonized by reef biota characterize the reefs from Palm Beach County to Martin County (Cooke and Mossom, 1929). The coastal region of southeast Florida is highly developed, containing one third of Florida’s population of 16 million people (U.S. Census Bureau, 2006). Many southeast Florida reefs are located just 1.5 km from this urbanized shoreline. Despite their unique position as the highest latitude reefs along the western Atlantic seaboard, the reefs of southeast Florida have only recently received limited scientific and resource management attention. Andrews et al. (2005) discussed the reefs of southeast Florida and the critical need to implement actions that fill resource knowledge gaps and address conservation and threats to reef health. This report further examines and updates the list of stressors imperiling the health of southeast Florida’s reefs, and presents information gained from new research, monitoring and management efforts to determine the extent and condition of reef resources in this distinctive region

A spatial analysis of seagrass habitat and community diversity in the Great Barrier Reef World Heritage Area

The Great Barrier Reef World Heritage Area (GBRWHA) in north eastern Australia spans 2,500 km of coastline and covers an area of ~350,000 km2. It includes one of the world’s largest seagrass resources. To provide a foundation to monitor, establish trends and manage the protection of seagrass meadows in the GBRWHA we quantified potential seagrass community extent using six random forest models that include environmental data and seagrass sampling history. We identified 88,331 km2 of potential seagrass habitat in intertidal and subtidal areas: 1,111 km2 in estuaries, 16,276 km2 in coastal areas, and 70,934 km2 in reef areas. Thirty-six seagrass community types were defined by species assemblages within these habitat types using multivariate regression tree models. We show that the structure, location and distribution of the seagrass communities is the result of complex environmental interactions. These environmental conditions include depth, tidal exposure, latitude, current speed, benthic light, proportion of mud in the sediment, water type, water temperature, salinity, and wind speed. Our analysis will underpin spatial planning, can be used in the design of monitoring programs to represent the diversity of seagrass communities and will facilitate our understanding of environmental risk to these habitats

Synthesizing 35 years of seagrass spatial data from the Great Barrier Reef World Heritage Area, Queensland, Australia

The Great Barrier Reef World Heritage Area in Queensland, Australia contains globally significant seagrasses supporting key ecosystem services, including habitat and food for threatened populations of dugong and turtle. We compiled 35 years of data in a spatial database, including 81,387 data points with georeferenced seagrass and species presence/absence, depth, dominant sediment type, and collection date. We include data collected under commercial contract that have not been publicly available. Twelve seagrass species were recorded. The deepest seagrass was found at 76 m. Seagrass meadows are at risk from anthropogenic, climate and weather processes. Our database is a valuable resource that provides coastal managers and the global marine community with a long-term spatial resource describing seagrass populations from the mid-1980s against which to benchmark change. We address the data issues involved in hindcasting over 30 years to ensure confidence in the accuracy and reliability of data included

Primary Care Reattendance Following an FCPP Appointment: A National Retrospective Service Evaluation

BackgroundMusculoskeletal (MSK) conditions equate to one third of a general practitioners (GP's) caseload. First contact practitioner physiotherapists (FCPPs) have been shown to be a clinically and cost-effective alternative to GPs for managing MSK conditions. However, their impact on primary care workload(s) requires further evaluation.AimTo determine the percentage of patients who, having seen an FCPP for a musculoskeletal disorder, then reattend with a GP, nurse practitioner (NP), or paramedic practitioner (PP) within 12 weeks, and the reasons for reattendance.Design and SettingNational, retrospective service evaluation from 70 primary care networks (PCNs) across England.MethodData on the rate of and reasons for reattendance following an FCPP appointment were collected retrospectively between 01 January 2024 and 30 April 2024. Consent was obtained from each PCN/practice site. Extracted data consisted of patient demographics, and whether the patient reattended with a GP/NP/PP at three predetermined timepoints within 12 weeks. Reasons for reattendance at each time point were recorded against 8 predetermined criteria.ResultsTwo thousand one hundred forty out of 2725 patients (78.5%) did not reattend within 12 weeks of an FCPP appointment. Medication/analgesia prescribed was the most common reason for reattendance < 8 weeks and onward referral was the most common reason for reattendance between 8 and 12 weeks.ConclusionFCPPs do have a significant impact on reducing the burden of MSK conditions in primary care. Medication was the most common reason for reattendance, supporting the advanced practice component of the FCPP role

Histiocytoid Sweet syndrome-like presentation of mature plasmacytoid dendritic cell proliferation

Mature plasmacytoid dendritic cell proliferation is a condition associated with myeloid neoplasms, most commonly chronic myelomonocytic leukemia. Plasmacytoid dendritic cells can resemble lymphocytes and histiocytes morphologically and immunophenotypically. Mature plasmacytoid dendritic cell proliferation may therefore go unrecognized if the diagnosis is not suspected and appropriate stains for plasmacytoid dendritic cells are not performed. Herein, we present a case of mature plasmacytoid dendritic cell proliferation masquerading clinically and histologically as histiocytoid Sweet syndrome. The patient, who had previously been diagnosed with mature plasmacytoid dendritic cell proliferation that presented as pink, edematous, pruritic papules and plaques, had initially resolved following induction chemotherapy for acute myelomonocytic leukemia. However, he presented later with indurated purpuric plaques on the trunk within weeks of receiving filgrastim for neutropenia. Biopsies demonstrated marked dermal edema, interstitial, superficial, and deep infiltrate with histiocytoid appearing cells concerning for histiocytoid Sweet syndrome. Further work-up demonstrated that the infiltrate was predominantly composed of CD3-, CD4+, CD34-, CD123+, CD56-, CD68-, myeloperoxidase negative mononuclear cells consistent with mature plasmacytoid dendritic cell proliferation. This case demonstrates that MPDCP should be considered in the differential diagnosis of eruptions that clinically and histologically look like histiocytoid Sweet syndrome but stain negatively for myeloperoxidase

Grain-Size Analysis of the Late Pleistocene Sediments in the Corinth Rift: Insights into Strait Influenced Hydrodynamics and Provenance of an Active Rift Basin

Under embargo until: 2023-12-08Grain-size analysis of the sediments in borehole M0079A, which is located in the Corinth Rift, was used to explore hydrodynamic conditions and provenance in the Late Pleistcene Corinth Rift. Grain-size populations that were sensitive to the sedimentary environments were characterized by frequency distribution, particle size-standard deviation, and probability cumulative curves. Our results indicate the grain-size population component in the range 0.15-0.25 μm may be used as a sensitive proxy for hyperpycnal flows, which have commonly been triggered by river floods from the southern margin of the rift since ca. 0.593-0.613 Ma. The high-density plumes derived from the longer rivers of the southern rift that were prevalent before ca. 0.593-0.613 Ma. When sediment is supplied as hemipelagic deposition, the proportion of the total grain-size population that is in the 0.3-0.5 μm range becomes an index for suspension fall-out deposits. The core shows coarser sediments during the marine periods and this may be linked to the current circulation related to the Ishtmia Strait opening. The study thus illustrates how the establishment of interbasinal straits can influence the details of sedimentary hydrodynamics in the deep- water axis of an adjacent depocenter.acceptedVersio

Erratum to: Methods for evaluating medical tests and biomarkers

[This corrects the article DOI: 10.1186/s41512-016-0001-y.]