Absence Form from Mary C. Durkin Principle Elementary School to Mr. and Mrs. Akinaga, November 24, 1944

https://scholarlycommons.pacific.edu/cook-nisei/1153/thumbnail.jp

Sounds Good To Me: How Communication Mode and Framing Affect Audit Quality

In the audit process, audit associates seek explanations from clients, follow-up to corroborate or refute these explanations, and document their findings. Throughout these interactions with the client, auditors must focus on the task at hand and maintain their professional skepticism. This paper examines whether (i) communication mode (face-to-face or email) and (ii) the frame of the client’s response (as explanation or fact) affect the ability of auditors to appropriately assess the quality of client communications and follow-up when necessary. We use professional auditors and conduct a 2x2 between-participants experiment. We find that auditors receiving a face-to-face response from the client that is framed as an ‘explanation’ assess the response as higher quality than auditors in the other three conditions. As a result, these auditors are less likely to follow-up with additional questions, likely impairing audit quality and increasing audit risk. We attribute the decrease in auditor performance to distractions causing the auditors to accept the client’s story at face value rather than applying appropriate skepticism. Our recommendations are that auditor associates (a) use email communication where feasible and (b) prime themselves to listen for ‘facts’ and ask the client to respond with ‘facts’ when face-to-face meetings are unavoidable or otherwise desirable

Sounds Good to Me: How Communication Mode and Priming Affect Auditor Performance

Audit associates routinely interact with clients to request explanations and evidence regarding financial statement account balances. Client explanations may be vague or incomplete. We examine whether auditors\u27 assessments of the quality of client explanations and their decision to follow-up with the client are influenced by (1) communication modes that vary in media richness, and (2) a prime that is intended to stimulate skeptical behavior. Media richness refers to the amount of data inherent in the communication mode. We predict that richer communication modes, such as video, can be more distracting than less rich communication modes, such as email. More distracted auditors will assess the quality of the client\u27s response as higher and are less likely to follow-up with the client—potentially impairing audit quality and increasing audit risk. We predict and find that a prime that focuses auditors on the verifiability of the client\u27s response will mitigate this behavior

A study of the zinc toxicity alleviating factor(s) in soybean meal

The effects of 5, 10, and 20% levels of soybean meal and several fractions of soybean meal on the growth, hemoglobin levels, and liver copper and iron levels of rats fed 0.8% of zinc were determined in an attempt to characterize the factor(s) in soybean meal which alleviates symptoms of zinc toxicity. Fractions of soybean meal were obtained from ashing, methanol or water extractions, and chloroform fractionation of a methanol extract. Each fraction and level of soybean meal was added to a basal diet at the expense of equal amounts of cornstarch and fed to young male rats for four weeks. All levels of soybean meal markedly increased the weight gains of the zinc-fed rats; however, the soybean meal did not prevent the anemia or depressed liver copper and iron levels associated with zinc toxicity. The 20% level of soybean meal offered much greater protection against subnormal growth than the 5 and 10% levels of the meal, but did not completely reverse the toxic effect of zinc on growth. The factor(s) in soybean meal which alleviates the subnormal growth of zinc-fed rats appears to be organic in nature and extractable with methanol or water. An attempt to further characterize the factor(s) in the methanol extract as lipid or non-1ipid in nature was unsuccessful

'To live and die [for] Dixie': Irish civilians and the Confederate States of America

Around 20,000 Irishmen served in the Confederate army in the Civil War. As a result, they left behind, in various Southern towns and cities, large numbers of friends, family, and community leaders. As with native-born Confederates, Irish civilian support was crucial to Irish participation in the Confederate military effort. Also, Irish civilians served in various supporting roles: in factories and hospitals, on railroads and diplomatic missions, and as boosters for the cause. They also, however, suffered in bombardments, sieges, and the blockade. Usually poorer than their native neighbours, they could not afford to become 'refugees' and move away from the centres of conflict. This essay, based on research from manuscript collections, contemporary newspapers, British Consular records, and Federal military records, will examine the role of Irish civilians in the Confederacy, and assess the role this activity had on their integration into Southern communities. It will also look at Irish civilians in the defeat of the Confederacy, particularly when they came under Union occupation. Initial research shows that Irish civilians were not as upset as other whites in the South about Union victory. They welcomed a return to normalcy, and often 'collaborated' with Union authorities. Also, Irish desertion rates in the Confederate army were particularly high, and I will attempt to gauge whether Irish civilians played a role in this. All of the research in this paper will thus be put in the context of the Drew Gilpin Faust/Gary Gallagher debate on the influence of the Confederate homefront on military performance. By studying the Irish civilian experience one can assess how strong the Confederate national experiment was. Was it a nation without a nationalism

Increased glucose transporter-1 expression on intermediate monocytes from HIV-infected women with subclinical cardiovascular disease

People living with HIV (PLWH) have chronic immune activation and increased cardiovascular disease (CVD) risk. Activation of monocytes and T lymphocytes causes up-regulation of glucose transporter-1 (GLUT1) for efficient function. PLWH have an increased percentage of GLUT1-expressing monocytes and T lymphocytes, but it is unclear if these cells are associated with CVD. We evaluated expression of GLUT1 and CD38 on monocyte and T lymphocyte populations from HIV-infected women with subclinical CVD

EXPORTS Measurements and Protocols for the NE Pacific Campaign

EXport Processes in the Ocean from Remote Sensing (EXPORTS) is a large-scale NASA-led and NSF co-funded field campaign that will provide critical information for quantifying the export and fate of upper ocean net primary production (NPP) using satellite information and state of the art technology