Auditing implications derived from a review of cases and articles relating to fraud

https://egrove.olemiss.edu/dl_proceedings/1117/thumbnail.jp

Field schools for Kenyan dairy farmers

Currently over 1000 Farmer Field Schools (FFS) on integrated pest management (IPM) and/or integrated soil management are being successfully implemented in Kenya and many more in Africa as a whole. In 2001, the DFID/FAO project on Farmer Field Schools for livestock began adapting and testing the FFS methodology for animal health and production, focussing on smallholder dairy farmers. Ten pilot FFS have been established in five different agro-ecological zones in central, Rift Valley and coastal provinces of Kenya. This paper discusses the activities of the FFS, and looks into initiating FFS for livestock

The IS Core: An Integration of the Core IS Courses

This paper describes an innovative, integrated implementation of the core Information Systems courses. While the published IS curriculum provides standards on course content, it gives little direction on the implementation of the courses. At Brigham Young University, we have reengineered the traditional topics of analysis, database, design, development, networking, etc. into an integrated, 24-hour course block called the “IS Core”. Instead of students moving from class to class, professors now rotate through integrated subjects in a common classroom environment. The IS Core has allowed the department to increase the rigor and integration between subjects so students see the entire systems process and has provided opportunities for cross-topic assignments and integrated exercises. Finally, it has resulted in unintended, additional benefits like increased student culture and student ownership of the major

Evidence-Based Practice Confidence and Behavior Throughout the Curriculum of Four Physical Therapy Education Programs: A Longitudinal Study

Background Evidence-based practice (EBP) is a foundational process taught in health professional education, yet it is unclear when EBP confidence and skills are obtained. Increases in EBP confidence and behaviors from the start of physical therapy programs to post graduation have been reported in studies that evaluated a single program or used non-valid questionnaires. This study aimed to describe changes in EBP confidence and behavior using validated questionnaires of students from four physical therapy education programs throughout their curriculum and one year post graduation. Methods One hundred and eighty-one students from a potential pool of 269 (67.3%) consented to participate. Students completed the Evidence-Based Practice Confidence (EPIC) Scale and the Evidence-Based Practice Implementation Scale (EBPIS) at 6 timepoints: start of the program, prior to first clinical experience, after first clinical experience, at the end of classroom instruction, graduation, and one year post. Medians (Mdn) and 25th and 75th percentiles (P25, P75) were calculated for 42 (23.2%) students with complete data across all timepoints. Change between timepoints was assessed using Friedman’s test and Wilcoxon signed rank test with a Bonferroni correction for post hoc analysis. Results There were significant changes in EPIC scores (p \u3c 0.001) from enrollment (Mdn 50.0, P25, P75 35.5, 65.9) to prior to first clinical experience (Mdn 65.5, P25, P75 57.3, 72.5) and after the first clinical experience (Mdn 67.3, P25, P75, 58.9, 73.2) to the end of classroom instruction (Mdn 78.6, P25, P75, 72.0, 84.1). Significant increases on the EBPIS (p \u3c 0.01) were only seen from after the first year of training (Mdn 15, P25, P75, 10.0, 22.5) to end of the first clinical experience (Mdn 21.5, P25, P75 12.0, 32.0). Conclusions EBP confidence increased significantly after classroom instruction but remained the same after clinical experiences and at one year post graduation. EBP behavior significantly increased only after the first clinical experience and remained the same through graduation. Confidence and behavior scores were higher than were previously reported in practicing professionals. Ongoing assessment of EBP confidence and behavior may help instructors build appropriate curricula to achieve their outlined EBP objectives

Accounting Information Systems [1st Australasian edition]

At last – the Australasian edition of Romney and Steinbart's respected AIS text! Accounting Information Systems first Australasian edition offers the most comprehensive and student-friendly coverage of Accounting Information Systems in Australia, New Zealand and Asia. Accounting Information Systems has been extensively revised and updated to incorporate local laws, standards and business practices. The text has a new and flexible structure developed especially for Australasian AIS courses, while also retaining the features that make the US edition easy to use. Important concepts such as systems cycles, controls, auditing, fraud and cybercrime, ethics and the REA data model are brought to life by a wide variety of Australasian case studies and examples. With a learning and teaching resource package second to none, this is the perfect resource for one-semester undergraduate and graduate courses in Accounting Information Systems

VLBA Continuum and H I Absorption Observations of the Ultra-Luminous Infrared Galaxy IRAS 17208-0014

We present phase-referenced VLBI observations of the radio continuum emission from, and the neutral hydrogen 21 cm absorption toward, the Ultra-Luminous Infrared Galaxy IRAS 17208-0014. The observations were carried out at 1362 MHz using the Very Long Baseline Array, including the phased Very Large Array as an element. The high-resolution radio continuum images reveal a nuclear starburst region in this galaxy, which is composed of diffuse emission approximately 670 x 340 pc on the plane of the sky, and a number of compact sources. These sources are most likely to be clustered supernova remnants and/or luminous radio supernovae. Their brightness temperatures range over (2.2-6.6) x 10^{5} K, with radio spectral luminosities between (1-10) x 10^{21} W Hz^{-1}. The total VLBI flux density of the starburst region is ~52 mJy, which is about 50% of the total flux density detected with the VLA at arcsecond resolution. For this galaxy, we derive a massive star formation rate of ~84pm13 M{_\odot} yr^{-1}, and a supernova rate of ~4pm1 yr^{-1}. H I absorption is detected in multiple components with optical depths ranging between 0.3 and 2.5, and velocity widths between 58 and 232 km s^{-1}. The derived column densities, assuming T_{s}=100 K, range over (10-26) x 10^{21} cm^{-2}. The H I absorption shows a strong velocity gradient of 453 km s^{-1} across 0.36 arcsec (274 pc). Assuming Keplerian motion, the enclosed dynamical mass is about 2.3 x 10^9 sin^{-2}i M{_\odot}, comparable to the enclosed dynamical mass estimated from CO observations.Comment: 26 pages total, 6 figures. ApJ accepted. To appear in the April 1, 2003 issue of ApJ. For a version with better images, see http://www.aoc.nrao.edu/~emomjian/IRAS.p