The Fraud Diamond: Considering the Four Elements of Fraud

Focuses on the use of the elements of the fraud diamond to prevent and detect accounting fraud. Essential traits for committing fraud; Steps in assessing fraud risk through the use of the fourth element of the diamond; Ways for auditors to prevent potential fraud

Religious Situation in Contemporary Czech Society

The study deals with the analysis of the religious situation in Czech society after 1989. The starting point is the analysis of the broader historical and sociopolitical context. The study itself examines an analysis of the key census data from 1991, 2001, and 2011, together with the results of research explicitly focused on the religion and religious behavior of the Czech population. These are mainly international studies, such as the EVS, ISSP or AUFBRUCH, and Czech research in the field of DIN. The study also includes an identification of topics and problems that have not yet been sufficiently explored in the context of studying the relationship between religion and contemporary Czech society

Religious Situation in Contemporary Czech Society

The study deals with the analysis of the religious situation in Czech society after 1989. The starting point is the analysis of the broader historical and sociopolitical context. The study itself examines an analysis of the key census data from 1991, 2001, and 2011, together with the results of research explicitly focused on the religion and religious behavior of the Czech population. These are mainly international studies, such as the EVS, ISSP or AUFBRUCH.Studie se věnuje rozboru náboženské situace v české společnosti po roce 1989. Východiskem je rozbor širšího historického a sociopolitického kontextu. Samotná analýza se pak opírá o rozbor klíčových údajů z cenzů z let 1991, 2001 a 2011, které jsou doplněné o výsledky výzkumů zaměřených explicitně na náboženství a náboženské chování české populace. Jde především o mezinárodní výzkumy EVS, ISSP či AUFBRUCH a český výzkum DIN

Technological developments since the Deepwater Horizon oil spill

© The Author(s), 2021. This article is distributed under the terms of the Creative Commons Attribution License. The definitive version was published in Dannreuther, N. M., Halpern, D., Rullkotter, J., & Yoerger, D. Technological developments since the Deepwater Horizon oil spill. Oceanography, 34(1), (2021): 192–211, https://doi.org/10.5670/oceanog.2021.126.The Gulf of Mexico Research Initiative (GoMRI) funded research for 10 years following the Deepwater Horizon incident to address five themes, one of which was technology developments for improved response, mitigation, detection, characterization, and remediation associated with oil spills and gas releases. This paper features a sampling of such developments or advancements, most of which cite studies funded by GoMRI but also include several developments that occurred outside this program. We provide descriptions of technological developments, including new techniques or the novel application or enhancement of existing techniques, related to studies of the subsurface oil plume, the collection of data on ocean currents, and oil spill modeling. Also featured are developments related to interactions of oil with particulate matter and microbial organisms, analysis of biogeochemical processes affecting oil fate, human health risks from inhalation of oil spill chemicals, impacts on marine life, and alternative dispersant technologies to Corexit®. Many of the technological developments featured here have contributed to complementary or subsequent research and have applications beyond oil spill research that can contribute to a wide range of scientific endeavors.This research was made possible by the Gulf of Mexico Research Initiative

A Deep Proper-Motion Survey in Kapteyn Selected Areas: I. Survey Description and First Results for Stars in the Tidal Tail of Sagittarius and in the Monoceros Ring

We describe a high-precision, deep (to V ~ 19-21) absolute proper-motion survey that samples ~50 lines of sight in the Kapteyn Selected Areas along declination zones -15, 0 and 15 degrees. In many fields the astrometric baseline reaches nearly a century. We demonstrate that these data provide typical per star precisions between ~ 1 and 3 mas/yr to the above magnitude limits, with the absolute reference frame established by numerous extragalactic sources in each survey field. Combined with existing and ongoing photometric and radial velocity surveys in these fields, these astrometric data will enable, among other things, accurate, detailed dynamical modeling of satellite interactions with our Galaxy. In this contribution we describe the astrometric part of our survey and show preliminary results along the trailing tail of the Sagittarius dwarf galaxy, and in the Monoceros ring region.Comment: Accepter for publication in the Astronomical Journa

Structure of Lo'ihi Seamount, Hawai'i and lava flow morphology from high-resolution mapping.

© The Author(s), 2019. This article is distributed under the terms of the Creative Commons Attribution License. The definitive version was published in Clague, D. A., Paduan, J. B., Caress, D. W., Moyer, C. L., Glazer, B. T., & Yoerger, D. R. Structure of Lo'ihi Seamount, Hawai'i and lava flow morphology from high-resolution mapping. Frontiers in Earth Science, 7, (2019):58, doi:10.3389/feart.2019.00058.The early development and growth of oceanic volcanoes that eventually grow to become ocean islands are poorly known. In Hawai‘i, the submarine Lō‘ihi Seamount provides the opportunity to determine the structure and growth of such a nascent oceanic island. High-resolution bathymetric data were collected using AUV Sentry at the summit and at two hydrothermal vent fields on the deep south rift of Lō‘ihi Seamount. The summit records a nested series of caldera and pit crater collapse events, uplift of one resurgent block, and eruptions that formed at least five low lava shields that shaped the summit. The earliest and largest caldera, formed ∼5900 years ago, bounds almost the entire summit plateau. The resurgent block was uplifted slightly more than 100 m and has a tilted surface with a dip of about 6.5° toward the SE. The resurgent block was then modified by collapse of a pit crater centered in the block that formed West Pit. The shallowest point on Lō‘ihi’s summit is 986 m deep and is located on the northwest edge of the resurgent block. Several collapse events culminated in formation of East Pit, and the final collapse formed Pele’s Pit in 1996. The nine mapped collapse and resurgent structures indicate the presence of a shallow crustal magma chamber, ranging from depths of ∼1 km to perhaps 2.5 km below the summit, and demonstrate that shallow sub-caldera magma reservoirs exist during the late pre-shield stage. On the deep south rift zone are young medium- to high-flux lava flows that likely erupted in 1996 and drained the shallow crustal magma chamber to trigger the collapse that formed Pele’s Pit. These low hummocky and channelized flows had molten cores and now host the FeMO hydrothermal field. The Shinkai Deep hydrothermal site is located among steep-sided hummocky flows that formed during low-flux eruptions. The Shinkai Ridge is most likely a coherent landslide block that originated on the east flank of Lō‘ihi.Funding for the collection of the data was provided by the National Science Foundation OCE1155756 to CM and the Schmidt Ocean Institute to BG. Support for DC and JP to process the data and write the manuscript was provided by a grant from the David and Lucile Packard Foundation to MBARI

An Analysis of the Characteristics and Practices of Selected Florida Small Livestock Producers: A Focus on Production and Processing

The study assessed the characteristics and practices of small livestock producers, emphasizing production and processing. Data were obtained from a convenience sample of seventy small producers from selected counties in Florida, and analyzed using descriptive statistics, including chi-square tests. The socioeconomic characteristics showed that part-time producers, White producers, middle-aged producers, fairly educated producers, and moderate-income producers dominated the group. A majority of the producers practiced rotational grazing, fed a combination of forage and concentrate, and less than half conducted soil tests regularly. Moreover, over half had parasite problems and treated them primarily with anthelmintics. Nearly all producers sold animals live, implying very little processing. Therefore, some processing could be encouraged as value-added products fetch more than raw products. The chi-square tests also revealed that household income, race, farming status, and gender had statistically significant relationships with selected production characteristics. Keywords: Livestock Producers, Small Producers, Characteristics and Practices, Production and Processin

Utilization of direct‐acting oral anticoagulation in solid organ transplant patients: A national survey of institutional practices

The safety and efficacy of direct‐acting oral anticoagulants (DOACs) and reversal strategies are not well established in the solid organ transplant population. This was a survey of pharmacists to assess DOAC and urgent reversal practices among adult transplant programs in the United States. A 27‐question survey was distributed to members of transplant pharmacy organization listservs between 5/28/19 and 6/30/19. A total of 115 responses were received from kidney (43.5%), heart (20.0%), lung (18.3%), liver (13.9%), and pancreas (4.4%) transplant programs. DOAC use prior to transplant was mostly prohibited in thoracic programs (77.3%) but more permissive in kidney transplant programs (64.0%). If permitted, apixaban (57.8%) was most preferred. At transplant surgery, reversal of DOAC was performed “as needed” (20.9%) or was not routine (18.3%). DOAC use post‐transplant was more permissive (94.3%). A majority of responders follow FDA recommended dosing in the setting of drug‐drug interactions (51.1%). Major factors influencing DOAC prescribing decisions included renal function, drug‐drug interactions, and insurance. High clinical practice variability exists regarding DOAC utilization and urgent reversal strategies in pre‐, peri‐, and post‐transplant stages. While more research is needed to refine the clinical landscape, many institutions are using DOAC therapy under the perception that they pose a similar risk of bleeding compared to a non‐transplant population.Peer Reviewedhttps://deepblue.lib.umich.edu/bitstream/2027.42/155952/1/ctr13853_am.pdfhttps://deepblue.lib.umich.edu/bitstream/2027.42/155952/2/ctr13853.pd

Spatial distributions of perchloroethylene reactive transport parameters in the Borden Aquifer

We determined the descriptive statistical and spatial geostatistical properties of the perchloroethene ln Kd and the ln k of a 1.5 m thick by 10 m horizontal transect of the Borden aquifer near the location of the Stanford-Waterloo (SW) tracer experiment. The ln Kd distribution is not normal and is right skewed because of a few high values that occur localized in two regions of the transect. In contrast, the ln k data can be characterized by a normal distribution. A linear regression of ln Kd on ln k yields a statistically significant positive correlation, also shown at small lags in the cross correlogram. No significant vertical or horizontal trend in the ln Kd data was detected. The semivariogram ranges of ln k and ln Kd differ from one another in the vertical direction (0.33 ± 0.06 m and 0.20 ± 0.04 m, respectively) and are much less than the horizontal ranges (a few meters). Despite significant effort the horizontal range of ln Kd remains poorly characterized because of limitations of the sample locations. Many of the characteristics described above do not match those assumed in prior theoretical studies that examined the importance of various aquifer characteristics on SW tracer transport. We suggest that there is knowledge to be gained by revisiting the conclusions of these prior studies in light of the new information presented here