The auditor as historian: Reflections of the epistemology of financial reporting

Concern has been growing recently that the modern commercial organisation is becoming less auditable. The volume and complexity of transactions and the opacity of computer-based information systems, coupled with the increased knowledge gap between auditors and clients, make the auditor reliant on evidence whose quality and reliability is open to broad challenges. At the same time, the changing nature of financial reports, from summaries of the past to images of the present and windows on the future, weakens the link between evidence of underlying activities and transactions and their representation in financial statements.This exacerbates the epistemological challenge faced by accountants and auditors: how can financial statements be said to be a faithful representation of an entity, and how can auditors give a well-grounded opinion that the financial statements give a true and fair view? These issues are by no means unique to financial reporting. Similar problems arise in historical research, where historical theorists and practical historians have had to grapple with the nature and status of evidence of the past and the relationship between evidence and historical narratives. By examining contemporary debates within the literature of historiography, insights into comparable issues within financial reporting and auditing should be gained.The paper concentrates in particular on the contribution to the historiographical debate made by Keith Jenkins. Through his books Re-thinking History (1991), On “What is History?” (1995) and Why History? Ethics and Postmodernity (1999), and his edited collection The Postmodern History Reader (1997), Jenkins has provocatively challenged more mainstream views of the historian’s relationship with evidence, indeed the nature of historical evidence itself, in ways that raise issues for the conventional understanding of evidence in the audit context. The arguments of Jenkins are contrasted with those of C. Behan McCullagh, whose The Truth of History (1998) explicitly explores the extent to which historical descriptions can be “true and fair”, and thus provides a direct analogy between the task of the historian and that of the auditor. The paper concludes that auditing stands or falls in an epistemological sense with history, in that the statements of auditors bear essentially the same relationship to audit evidence as those of historians bear to historical evidence. If, in a postmodern world,histories that claim to tell a unique “truth” are not just logically impossible but also ethically immoral, then so are financial statements and audit reports

Do Reductions in Medicaid/SCHIP Enrollment Increase Emergency Department Use Among Low-Income Persons?

Outlines estimates of the impact on emergency department visits by the uninsured and the overall low-income population if Medicaid and State Children's Health Insurance Program enrollment and physicians' acceptance rates of Medicaid patients were to fall

Electrical Optimization of a Plug-In Hybrid Electric Vehicle

Hybrid electric vehicles electrification and optimization is a prominent part of today’s automotive industry. GM and the Department of Energy challenge 16 universities across North America to redesign a Chevrolet Camaro into a hybrid electric vehicle. This thesis will address how Embry Riddle Aeronautical University’s EcoCAR team electrified and optimized the vehicle. The objective of the thesis is to optimize the electric portion of the vehicle, particularly the low voltage circuitry. Prior work is discussed in detail on the vehicle communication bus, building the power distribution unit and the approach the electrical team took when building the electric portion of the vehicle. Simulations were done based on manufacturer data and bench tests to create an ideal model. Data was collected from the vehicle and compared to the ideal model to determine errors in the electrical system. An emphasis was placed on critical and high power components to simplify the simulation model. The issues found were alleviated by conducting research, using research analysis, physically changing the system or by implementing control strategies. Most of the issues came from the power distribution unit and implementation techniques such as grounding. The MOSFETs within the power distribution unit was not fully turning on and off, and which was due to a slow RC time constant occurring on the gate of the transistors. By replacing the resistors, this issue was mitigated. Every problem found was properly mitigated to an acceptable industry or research standard

A STUDY OF J.S. BACH’S SACRED AND SECULAR VOCAL WORKS INFLUENCED BY POPULAR STYLIZED DANCE OF THE FRENCH BAROQUE COURT: A PERFORMER’S GUIDE

Among the existing body of literature on J.S. Bach’s massive compositional output, a scarce percentage of this research is dedicated specifically to the study of French Baroque court dances and their influence on Bach’s solo vocal repertoire. This study presents secular and sacred solo vocal works by J.S. Bach that were influenced by popular French court dances of the eighteenth century. The study explores musical and dance traits extracted from some of the most popular French Baroque court dances and incorporated into solo vocal repertoire. The intent of this paper is to provide a resource from a performer’s perspective that serves as an informative guide for vocalists, vocal coaches, and voice instructors. It includes biographical information about J.S. Bach, an historical overview of five of the most popular eighteenth-century French court dances, and it features five solo vocal works by Bach whose conception was influenced by French Baroque court dances. The overall goal of this study is to inform the reader about the influences and relationships between French Baroque dance and solo vocal works by J.S. Bach. This study is unique in that it is limited only to those solo vocal works which share a relationship with eighteenth-century French court dances

Historian as auditor: Facts, judgments and evidence

Both history and auditing are evidence-based practices. Accounting historians, who may be skilled in audit as well as historical research, may have special insights into how sources provide evidence to support judgments and opinions. Considerations of evidence by theorists of history may be of relevance to theorists of auditing, and vice versa. The work in this area of recent historiographers Richard Evans, Keith Jenkins and Behan McCullagh is reviewed. McCullagh\u27s claim that fairness as well as truth is central to making historical judgments is shown to resonate with the work of auditors and hence is of particular significance to historians of accounting

Narratives of thriving : Black lesbian and queer women negotiating racism, sexism, and heterosexism

This qualitative exploratory study explores the narratives that Black lesbian and queer women age 21 to 35 tell about their lived experience by addressing racism, sexism, and heterosexism and how Black lesbian and queer women live and negotiate in the world. In exploring these narratives, the research focused on the following questions: What are the ways in which Black Lesbian and Queer Women create their own story as they negotiate at the margins of society? How do Black lesbian women create meaning out of their experiences in the face of racism, sexism, and heterosexism? The study found that these 12 self-identified Black lesbian and queer Women were proactive and intentional about creating public and private spaces where they and other Black lesbian queer women could feel safe, comfortable, and free in being their full complex selves. The major findings included each participant exercised resistance strategies to maintain the integrity and expression of their identities, including engaging in practices of renaming to allow space for an intersectional and complex understanding of their identities. They were proactive in finding and building homeplaces to help them manage their complex and individually unique experiences of racism, sexism, and heterosexism. Their narratives revealed important themes regarding coming out and negotiating their identities within their family, faith communities, work, and other social groups. This study revealed Black lesbian and queer women are not simply surviving they are thriving in their communities and in their lives. I conclude with a recommendation that clinicians develop a sense of how their own identities interact and intersect within systems of oppression, and of how Black lesbian and queer women might be impacted by racism, sexism, heterosexism, and other oppressions

Environmental Stimuli and Intragenerational Epigenetics

Epigenetics is the study of any change in gene expression that is not mediated by DNA sequence. The effects of environmental stimuli on epigenetic changes have been studied extensively in recent years. Multiple reviews have provided comprehensive summations of the effects of environmental stimuli on transgenerational epigenetic changes, but few reviews have focused upon environment-induced intragenerational epigenetic changes. This review will summarize current knowledge of the intragenerational epigenetic changes that are induced by two groups of well-studied environmental stimuli: nutritional deficiencies and carcinogens. This survey of intragenerational epigenetic changes will focus upon the mechanisms behind them, the disorders associated with them, and the interactions between them

Developing digital fieldwork technologies at the British Geological Survey

Geological Surveys are faced with budget constraints and calls for efficiency gains; the effective application of digital techniques is often seen as a route to meeting these demands while increasing the value of outcrop studies and reducing the inherent subsurface uncertainty. The British Geological Survey may be the oldest national Survey in the world (established in 1835); however, developing and implementing new, innovative and efficient technologies for fieldwork is a high priority. Efficient tools for capturing, integrating, manipulating and disseminating outcrop data and information are imperative to enable geoscientists to increase their understanding of geological processes and therefore to reduce subsurface uncertainty and risk. Systems for capturing structured digital field data and for visualizing and interacting with large datasets are increasingly being utilized by geoscientists in the UK and internationally. Augmented reality and unmanned aerial vehicles are amongst the developing technologies being explored for future operational implementation. This paper describes the digital field mapping (BGS·SIGMAmobile) and visualization (GeoVisionary) systems and refers to a case study outlining their contribution to reducing uncertainty and risk in hydrocarbon exploration