State of professionalism in internal auditing

The professional status of internal auditing is an important issue. Internal Auditing must possess the status of a genuine profession in order to attain the requisite authority to enforce its standards on practice. Until this status is attained, commercial compliance with internal auditing standards will be largely voluntary. A field of work that must rely on voluntary compliance with its standards lacks the genuine status possessed by the well established professions such as medicine, law, architecture, and public accounting. This study examines, from a historical perspective, the professional progress made by the field of internal auditing since 1977. The overriding objectives of this examination are: (1) to determine if the field of internal auditing has achieved professional status; (2) to assess whether progress has been made in enhancing the professional status of internal auditing since 1977; and (3) to suggest any actions disclosed by the analysis that might be taken by the field of internal auditing in the future to further enhance its professional status or the prospects thereof

The Community Environmental Monitoring Program: Reducing Public Perception of Risk through Stakeholder Involvement

The Community Environmental Monitoring Program (CEMP) has promoted stakeholder involvement, awareness, and understanding of radiological surveillance in communities surrounding the Nevada Test Site (NTS) since 1981. It involves stakeholders in the operation, data collection, and dissemination of information obtained from a network of 29 stations across a wide area of Nevada, Utah and California. It is sponsored by the U.S. Department of Energy, National Nuclear Security Administration’s Nevada Site Office (NNSA/NSO) and administered by the Desert Research Institute (DRI) of the Nevada System of Higher Education. Integration of a near real-time communications system, a public web site, training workshops for involved stakeholders, and educational programs all help to alleviate public perception of risk of health effects from past activities conducted at the NTS

Bostonia. Volume 6

Founded in 1900, Bostonia magazine is Boston University's main alumni publication, which covers alumni and student life, as well as university activities, events, and programs

The Diet of Prisoners in England

Purpose – The purpose of this research is to establish whether the meals provided by the prison service enable prisoners to follow government guidelines on nutrition and healthy eating, and the extent to which they do so. Design/methodology/approach – A total of eight prisons, four male (category A, B and C), two female and two young offenders’ institutes were randomly identified and visited. Data collection involved taking three days of cyclical menus, the institution’s recipes and methods and standard or average portion sizes to calculate the mean nutrient composition of standard, healthy, vegetarian/vegan and Halal menus. Menus were also analysed to establish how well they conformed to the “Balance of Good Health”. Findings – Results show that, with the exception of some nutrients, prisoners have access to and are able to choose a nutritionally balanced diet and in the main do so. All prisons have attempted to make available menus that conform to the Balance of Good Health model; however, in some cases, choice is hampered, primarily because menus have not been annotated accurately; some dishes are not always as healthy as they might or could be; and prisoners in most cases do not actually understand what constitutes a healthy balanced diet. Originality/value – There is a paucity of data on prison food service and as such this original work adds to the body of knowledge in the field

The Second European Service Module (ESM-2) Evolutions, Production and Challenges

This paper presents an overview of the Second European Service Module (ESM-2), the second in a series of European Service Modules produced as part of the Barter agreement between NASA and ESA for the Orion Program. The European Industrial consortium is led by the ESA prime contractor Airbus Defence and Space in Bremen. ESA and Airbus signed the ESM-2 contract on 16 February 2017, for this key element of the Orion Exploration Mission 2 (EM-2). EM-2 is the first crewed mission for Orion and will take astronauts farther into the solar system than humanity has ever travelled. EM-2 will also be a historic mission for Europe, as the ESM-2 will be the first European spacecraft to be part of a human transportation system carrying humans beyond low Earth orbit. ESM-2 is mainly a recurring production following ESM-1. Nevertheless, there are a number of important changes being implemented, for example, to incorporate upgrades to further enhance safety and reliability. The challenging delivery schedule for ESM-2 has driven the need to commence manufacturing prior to completion of the qualification on ESM-1. In addition, some requirement deviations and non-compliances approved for ESM-1 have resulted in modifications for ESM-2. In order to manage the competing constraints effectively, the ESM-2 Team has put in place a number of novel approaches to manage schedule, risk, and technical changes. Airbus has set up multi-functional teams according to an approach known as "Major Spacecraft Deliveries" consisting of quality assurance, engineering and procurement. The risk of starting manufacturing prior to qualification is managed through a special risk share agreement. This agreement necessitates rigorous risk reviews across the board for all manufacturing, assembly, integration and test milestones. The ESM-2 changes are managed by Configuration Management, but Airbus has also introduced the Technical Baseline Matrix to provide a transparent top-level overview of the changes from ESM-1 to ESM-2. The tool provides the basis for ESM-2 design and development needs, decisions, as well as the input for the Orion EM-2 Critical Design Review (CDR). The main technical evolutions, status of the production and the novel management approaches for ESM-2 are presented and discussed in the paper

Geopolitics in international business : challenges and insights

In the current geopolitical context, multinational corporations (MNCs) face a high level of uncertainty and volatility while trying to navigate a changing landscape. This AIB Insights special issue aims to provide the first steps towards articulating novel and actionable insights to guide MNCs as they interact with a rapidly shifting geopolitical environment. Our introductory editorial to the issue first briefly introduces the topic of geopolitics and international business in the current global environment. It then surveys the issue’s five articles. Given current international circumstances, many of the articles revolve around themes of war and peace, but the lessons derived are applicable to any manner of geopolitical risks

MISSION Diversion & Recovery for Traumatized Veterans (MISSION DIRECT VET): Early Findings and Lessons Learned

MISSION DIRECT VET is a SAMHSA- funded, court based diversion program targeting veterans in Massachusetts with trauma-related mental health and substance use problems. MISSION-DIRECT VET seeks to: Reduce criminal justice involvement Treat mental health, substance abuse and other trauma related symptoms Use a systematic wrap-around model Provide care coordination, peer support and trauma informed services Develop interagency partnerships to serve veterans with co-occurring disorder

MISSION Diversion & Recovery for Traumatized Veterans (MISSION DIRECT VET): Early Planning and Development

MISSION DIRECT VET is a SAMHSA- funded, court based diversion program targeting veterans in Massachusetts with trauma-related mental health and substance use problems. MISSION-DIRECT VET seeks to: Reduce criminal justice involvement Treat mental health, substance abuse and other trauma related symptoms Use a systematic wrap-around model Provide care coordination, peer support and trauma informed service

Weak pairwise correlations imply strongly correlated network states in a neural population

Biological networks have so many possible states that exhaustive sampling is impossible. Successful analysis thus depends on simplifying hypotheses, but experiments on many systems hint that complicated, higher order interactions among large groups of elements play an important role. In the vertebrate retina, we show that weak correlations between pairs of neurons coexist with strongly collective behavior in the responses of ten or more neurons. Surprisingly, we find that this collective behavior is described quantitatively by models that capture the observed pairwise correlations but assume no higher order interactions. These maximum entropy models are equivalent to Ising models, and predict that larger networks are completely dominated by correlation effects. This suggests that the neural code has associative or error-correcting properties, and we provide preliminary evidence for such behavior. As a first test for the generality of these ideas, we show that similar results are obtained from networks of cultured cortical neurons.Comment: Full account of work presented at the conference on Computational and Systems Neuroscience (COSYNE), 17-20 March 2005, in Salt Lake City, Utah (http://cosyne.org