1,013 research outputs found

    What Do Companies Do to Comply With the Sarbanes-Oxley Act of 2002?

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    Since the era of corporate fraud when companies like Enron and World Com were caught in a mess of fraud, there have been various measures taken to prevent future failures. One of the most significant of these measures was the creation of the Sarbanes-Oxley Act of 2002 (Act). The Act, among other things, held management accountable for the financial condition of the company, laid the groundwork for a tighter internal control, and gave related parties the protection to report any fraud or wrongdoing. This study focuses on the whistleblowing provision of the Sarbanes-Oxley Act and looks at the processes that companies have taken to comply with the Act. In total, seven publicly traded companies offered their perspective on whistleblowing in their environment. There were similarities in the way that these companies complied with the Act, although each company seemed to have its own unique attitude towards the Act and the whistleblowing provision. The series of questions that were asked include general Sarbanes-Oxley Act questions, then further asking about their whistleblowing provisions in particular.B.S. (Bachelor of Science

    Investigating the effect of sodium benzoate on immune cells and microbial populations in the small intestine of murine species.

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    Dietary ingredients can influence the mucosal surface morphology and mucosal immunity of the gastrointestinal tract. Additional health concerns and behavioral changes have been attributed to the consumption of foods containing preservatives and additives. Sodium benzoate (SB) is a commonly used bacteriostatic in food and beverages. This study investigates the effects of SB on the gut bacteria and mucosal health in the gastrointestinal tract of laboratory mice. The extent of lymphocytic infiltration in intestinal villi and granular density of Paneth cells in the ileum were used as evaluators of mucosal immunity. Adult C57BL/6 mice were randomly assigned to two groups. The control group (n=14) and SB treated group (n=15) received standard rodent chow. The SB treated group received 1% SB treated water. Food and water were available to animals ad libitum for the experimental period of 30 days. Animals were monitored for body weight and food/water intake. Ileal samples for histological evaluation and caecal contents for microbial analyses were collected at the end of the experimental period. Paneth cell granular density and lymphocytic infiltration into the lamina propria were evaluated by double blind scoring systems on a scale from 1-4. Culture and PCR analysis from pooled samples (n=6 control, n=6 SB) were used to determine the effects of SB treatment on the presence and prevalence of target species of gut bacteria. Statistical significance was declared at pBacteroidetes and Firmicutes decreased while Enterobacter increased in relative abundance. In conclusion, SB consumption may influence gut microbial population and mucosal immunity in murine species. Further studies should be conducted to better understand the mechanisms and long-term effects and SB on the body

    Integrated System Post-Implementation Evaluation and Use Assessment

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    Part of a well-designed health informatics implementation process includes the mechanisms put in place to help the day-to-day operators of the systems. Continual appraisal of these methods necessitates up-to-date investigations. Understanding critical elements which support a positive transition of health information technology (HIT) within healthcare facilities is the objective of the following research. To help develop these findings, a prospective post-implementation and use assessment survey was conducted on two hospitals in Central Texas. The population studied included RN case managers, social workers and supportive staff in the Continuum of Care departments at two Scott & White Healthcare acute care facilities. The implementation process appeared to provide a mostly encouraging transition with a small number of components noted of concern to the staff. Areas of enhancement were revealed included improving training specific to job roles and supplying more fitting integration of processes and workflows

    Expression of Mismatch Repair Enzymes in Male Germ Cells

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    Characterization of Food Safety Knowledge, Attitudes, and Behaviors of Adolescents in East Tennessee

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    Educational research suggests that middle school is an ideal time to teach food safety since adolescents are in the process of setting life-long behaviors and are, therefore, more likely to synthesize new food safety knowledge into positive behaviors. The objectives of this study were to: 1) Describe the baseline food safety knowledge and attitudes/ behaviors of 7th grade students in East Tennessee 2) determine the relationship with geographic location, socioeconomic status, race, and gender; and 3) compare the current data (Study 2) to a previous study (Study 1) that pre-tested 7th grade students prior to an education intervention. A 40-item survey was administered to 232 students in 12 schools chosen using a weighted, stratified random sample. A hierarchical model was used to obtain least squares means at the school and student levels. To compare Studies 1 and 2, independent sample t-tests and chi-square analysis were applied to determine significant differences in food safety knowledge or attitudes/behaviors between the populations. Study 2 results showed that 63% knew the importance of hand-washing, but only 50% reported ‘always’ washing their hands before eating or preparing food; 50% reported ‘always’ following temperature directions, but 85% did not know how to determine if a hamburger was cooked properly. No statistical difference was found in food safety knowledge for all variables except race, where Asian/Pacific students scored lower (p=0.0005). Males (p=0.0133) and Asian/Pacific students (p=0.0033) reported riskier food handling behaviors. No significant differences (p\u3c0.05) were found between Study 1 and 2 in food safety knowledge or attitudes/behaviors. Hand-washing and use of proper temperatures, as well as differences in behavior within gender and some ethnic groups should be focal points in adolescent food safety education. These results suggest that some differences in knowledge and behaviors are less pronounced in adolescents than those found in similar studies with adults. The results of the comparison between adolescent studies suggest that the food safety curriculum targeted to adolescents of Study 1 would likely be effective at raising student knowledge and improving students’ food handling behaviors in a larger population of 7th grade students

    Relationships between personal and family characteristics of selected Tennessee farm families, contacts with extension, and their use of selected family financial management practices

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    The major purpose of this study was to determine the relationships between personal and family characteristics of Tennessee farm families, their contacts with Extension, and their use of selected family financial management practices. Information from this study can be useful in providing baseline data and areas of need for future Extension programs in family financial management. Data were obtained and limited to the 1987 University of Tennessee Agricultural Extension Service Family Financial Management Survey. Seven hundred fourteen surveys were returned by mail from 3,300 surveys originally mailed and were limited to farm families in the 95 Tennessee counties. The population of the survey was identified with the assistance of the Tennessee Crop Reporting Service. A random sample was used and the Nth number technique identified persons in the survey study. The chi square (X2) test was used to determine the strength of the relationships between independent and dependent variables. The .05 level of probability was accepted as being statistically significant. Data were analyzed by the University of Tennessee Computing Center. The major findings include the following: 1. The majority of the respondents were between the ages of 51-65, were part-time farmers, had an annual income of 20,000to20,000 to 50,000, and had only two family members living at home. 2. Of the 27 family financial management practices, 16 were significantly related to age. Younger farm families (aged 50 and under) were more likely than older families (age 51-65 and 66 and over) to use 8 of the 27 practices. 3. Annual income was significantly related to 21 of the 27 family financial management practices. Those with incomes of 20,000andoverannuallyweremorelikelytouse20ofthe27familyfinancialmanagementpracticesathigherlevelsthanthosemakinglessthan20,000 and over annually were more likely to use 20 of the 27 family financial management practices at higher levels than those making less than 20,000 annually. 4. Satisfaction with the way money is managed was significantly related to 15 of the 26 family financial management practices. Families who were satisfied with money management used 15 of the 26 selected family financial management practices. Those who were dissatisfied were more likely to use credit and to contact creditors if a disagreement existed between receipts and statements. 5. Families\u27 identification of goals was significantly related to 26 of the 27 family financial management practices. Those families who identified goals appeared to use the practices at higher levels than those who did not identify goals; however, the similarity of the independent and dependent variables may cause bias. Therefore, the reader should interpret with caution. 6. The number of Extension contacts was significantly related to 21 of the 27 selected family financial management practices. Those with 1-6 contacts tended to use 21 of the 27 practices at higher levels than those with no contacts from Extension. Implications and recommendations for further studies were also presented
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