When Management Override Negates Common Sense

Write OK per big boss across the invoice and everything is fine! Or is it? This paper analyzes the human factor link related to the Debra Valice Case. The human factor is the weakest link of any internal control system. Understanding the human factors that cause people to not follow the rules, is key to strengthening this link. This research will utilize the human factors adapted from the Independence Education Program to analyze the DebraValice Case. Valice was responsible for ensuring a secure internal control system. The Chief Executive Officer was able to manipulate this system and unauthorized payments were made to him or on his behalf. Valices lack of good judgment allowed this to happen. The human factors allowing this breach were professional character, business culture and environment, the ability to recognize there is an issue and the quality of the decision-making process as outlined by the Independence Education Program

A Study of Significant Differences between the Mean Verbal Format & Visual Format Crume/Ellis WIlderness Anxiety Scale Scores of Fifth & Sixth Grade Students

The problem statement for this study was: Will there be a significant difference between the mean verbal format and mean visual format CEWAS scores of fifth and sixth grade students\u27 There would seem a need for this study due to the increasing number of participants in outdoor recreational activities. This increase introduces many environmental concerns which must be addressed in order to maintain present conditions at wilderness areas. Data related to wilderness anxiety among fifth and sixth grade male and female students attending McNeill Elementary School in Bowling Green, Kentucky, were collected analyzed for significant difference. Randomly selected pretest (verbal format) and posttest (visual format) groups completed the Crume/Ellis Wilderness Anxiety Scale, which measures wilderness anxiety in seven specific areas and total score. Each of the seven factor scores and the total scores were tested for pre- and posttest significant difference among males and again among females. Analysis of data related to the verbal format CEWAS pretest for males and females indicated that there was a significant difference between mean male and mean female CEWAS pretest scores. In light of the above, it was determined that the study populations should be separated into samples of males and females for pre- and posttest analysis. Male paired t test results indicated that total mean group score and two factor mean scores produced significant difference at .05 or greater. Five factor mean scores failed to produce significant difference. Female paired t test results indicated that total mean group score failed to produce a significant difference (.05 or greater). This was also the case with five of the factor scores. A significant difference (.05 or greater) was found on two factors: (a) Sudden Attack and (b) Inclement Weather, the same factors that produced significant differences among males

Perspectives on the application of technology to enhance learning in an undergraduate nursing degree programme

This paper discusses concepts and practice relating to the use of computer-based technologies for enhancing learning. It draws on examples from a UK nursing degree programme

Comparison of marginal fit of lithium disilicate crowns fabricated with CAD-CAM technology using conventional impressions and two intra-oral digital scanners.

The use of digital impression techniques in dental crown fabrication is increasing. It is important these techniques yield prosthesis of equal or better accuracy compared to conventional techniques. This study compared marginal gap size in crowns fabricated by conventional and digital impression methods. One typodont maxillary right central incisor was prepared for an all-ceramic crown. Ten impressions were made with each method: conventional using polyvinyl siloxane impression material, digital impressions using the Lava C.O.S. (3M ESPE), and iTero (Cadent) intraoral scanning devices. Lithium disilicate crowns were fabricated and marginal gap measured for each using an optical microscope. There was no significant difference between average gap size in all groups. However, though not statistically significant, the conventional group average gap size was about 23µm larger compared to the digital groups. Within the limitations of this study, the digital and conventional impressions were found to produce crown crowns with similar marginal accuracy

Effects of Exercise on Decision-Making under Stress

Prolonged exposure to stress can be very damaging to an individual both physically and mentally. Stress can have a negative impact on thoughts, behaviors, and feelings. Stress can also inhibit a person’s ability to make decisions. Past studies have demonstrated that physical activity can combat the negative effects of stress on the mind and body. The purpose of the present study was to investigate whether long-term exercise and immediate exercise can mitigate the effects of stress on decision-making. Participants were prescreened and categorized into physically active or sedentary groups. Both groups completed the cold pressor stressor task, after which half of each group exercised immediately on a stationary bike. All participants then completed a financial decision-making task. Blood pressure was recorded at various points during the procedure. It was hypothesized that those who were generally more physically active or who engaged in immediate exercise would respond more accurately on the financial decision-making task compared to those who were generally sedentary or those who did not exercise immediately prior to the task. An analysis of variance test indicated no statistically significant effects of either variable on decision-making. The results did not support the hypothesis. Separate comparisons of systolic and diastolic blood pressure measurements did not reveal any statistically significant differences either. Implications, limitations, and future directions are discussed, including the impact of factors such as the COVID-19 pandemic, sample size, age, and the use of automated blood pressure monitors

When Management Override Negates Common Sense

Write “OK per big boss” across the invoice and everything is fine! Or is it?  This paper analyzes the human factor link related to the Debra Valice Case.  The human factor is the weakest link of any internal control system.  Understanding the human factors that cause people to “not follow the rules,” is key to strengthening this link.  This research will utilize the human factors adapted from the Independence Education Program to analyze the Debra Valice Case.  Valice was responsible for ensuring a secure internal control system.  The Chief Executive Officer was able to manipulate this system and unauthorized payments were made to him or on his behalf.  Valice’s lack of good judgment allowed this to happen.  The human factors allowing this breach were professional character, business culture and environment, the ability to recognize there is an issue and the quality of the decision-making process as outlined by the Independence Education Program

Mapping Ecological Imperialism: A Digital Environmental Humanities Approach to Japan’s Colonisation of Taiwan

Mapping Ecological Imperialism: A Digital Environmental Humanities Approach to Japan’s Colonisation of Taiwan &nbsp

The management of patients positive to hepatitis C virus antibody in Malta

Hepatitis C virus (HCV) infection is one of the main causes of chronic liver disease and hepatocellular carcinoma worldwide and is an important public health concern. A retrospective analysis of the demographics and management of patients who had a positive anti-HCV detected by enzyme immunoassay test done at Mater Dei Hospital was carried out to analyse the epidemiology of HCV infection in Malta and assess our management when compared to the European Association for the Study of the Liver (EASL) guidelines. 72% of patients were male. The majority of patients were aged 21-50 years. The main mode of infection was via intravenous drugs use, accounting for 68% of cases. Only 56% of patients found to be HCV Ab positive had a scheduled appointment with an infectious diseases specialist or gastroenterologist documented on the MDH online appointment system. 58% of patients had HCV RNA testing done and 45% had genotype testing. 7.3% with HCV infection were given treatment, of which 43% had a Sustained Virological Response (SVR).peer-reviewe

Demo Abstract: NILMTK v0.2: A Non-intrusive Load Monitoring Toolkit for Large Scale Data Sets

In this demonstration, we present an open source toolkit for evaluating non-intrusive load monitoring research; a field which aims to disaggregate a household's total electricity consumption into individual appliances. The toolkit contains: a number of importers for existing public data sets, a set of preprocessing and statistics functions, a benchmark disaggregation algorithm and a set of metrics to evaluate the performance of such algorithms. Specifically, this release of the toolkit has been designed to enable the use of large data sets by only loading individual chunks of the whole data set into memory at once for processing, before combining the results of each chunk.Comment: 1st ACM International Conference on Embedded Systems For Energy-Efficient Buildings, 201