The Impact of Enterprise Risk Management on the Internal Audit Function

This exploratory study provides evidence about factors associated with the overall impact of enterprise risk management (ERM) on the internal audit function’s activities. Based on responses from 122 organizations in several countries, we find that ERM has the greatest impact on internal audit’s activities when (a) the organization’s ERM process is more completely in place, (b) the CFO and audit committee have called for greater internal audit activity related to ERM, (c) the chief audit executive’s (CAE) tenure is longer, (d) the organization is in the banking industry or is an educational institution, and (e) the internal audit function has provided more ERM leadership. We offer implications and future research directions

Earth Science Data Analysis in the Era of Big Data

Anyone with even a cursory interest in information technology cannot help but recognize that "Big Data" is one of the most fashionable catchphrases of late. From accurate voice and facial recognition, language translation, and airfare prediction and comparison, to monitoring the real-time spread of flu, Big Data techniques have been applied to many seemingly intractable problems with spectacular successes. They appear to be a rewarding way to approach many currently unsolved problems. Few fields of research can claim a longer history with problems involving voluminous data than Earth science. The problems we are facing today with our Earth's future are more complex and carry potentially graver consequences than the examples given above. How has our climate changed? Beside natural variations, what is causing these changes? What are the processes involved and through what mechanisms are these connected? How will they impact life as we know it? In attempts to answer these questions, we have resorted to observations and numerical simulations with ever-finer resolutions, which continue to feed the "data deluge." Plausibly, many Earth scientists are wondering: How will Big Data technologies benefit Earth science research? As an example from the global water cycle, one subdomain among many in Earth science, how would these technologies accelerate the analysis of decades of global precipitation to ascertain the changes in its characteristics, to validate these changes in predictive climate models, and to infer the implications of these changes to ecosystems, economies, and public health? Earth science researchers need a viable way to harness the power of Big Data technologies to analyze large volumes and varieties of data with velocity and veracity. Beyond providing speedy data analysis capabilities, Big Data technologies can also play a crucial, albeit indirect, role in boosting scientific productivity by facilitating effective collaboration within an analysis environment. To illustrate the effects of combining a Big Data technology with an effective means of collaboration, we relate the (fictitious) experience of an early-career Earth science researcher a few years beyond the present, interlaced and contrasted with reminiscences of its recent past (i.e., the present)

Habitable Climate Scenarios for Proxima Centauri b With a Dynamic Ocean

The nearby exoplanet Proxima Centauri b will be a prime future target for characterization, despite questions about its retention of water. Climate models with static oceans suggest that an Earth-like Proxima b could harbor a small dayside region of surface liquid water at fairly warm temperatures despite its weak instellation. We present the first 3-dimensional climate simulations of Proxima b with a dynamic ocean. We find that an ocean-covered Proxima b could have a much broader area of surface liquid water but at much colder temperatures than previously suggested, due to ocean heat transport and depression of the freezing point by salinity. Elevated greenhouse gas concentrations do not necessarily produce more open ocean area because of possible dynamic regime transitions. For an evolutionary path leading to a highly saline present ocean, Proxima b could conceivably be an inhabited, mostly open ocean planet dominated by halophilic life. For an ocean planet in 3:2 spin-orbit resonance, a permanent tropical waterbelt exists for moderate eccentricity. Simulations of Proxima Centauri b may also be a model for the habitability of planets receiving similar instellation from slightly cooler or warmer stars, e.g., in the TRAPPIST-1, LHS 1140, GJ 273, and GJ 3293 systems.Comment: Submitted to Astrobiology; 38 pages, 12 figures, 5 table

NURBS modeling and structural shape optimization of cardiovascular stents

Cardiovascular stents have been used since the 1990s to treat atherosclerosis, one of leading causes of death in the western world, and structural optimization has led to significant improvements in stent performance. Much of the potential variation in stent geometry, however, has remained unconsidered. This paper presents a non-uniform rational basis spline (NURBS) parameterization of a stent, the inclusion of structural fatigue resistance as a design consideration, and the results of a design optimization based on response surface techniques. Results show the feasibility and merits of the NURBS approach, which models a much broader range of shapes than was previously possible. Multi-objective optimization produces a range of geometrically diverse Pareto-optimal designs; these can be used to develop future clinical design guides, accounting for the variation observed across patients. We conclude by motivating future work with increasingly complex physical modeling and optimization capabilities

Mean flow instabilities of two-dimensional convection in strong magnetic fields

The interaction of magnetic fields with convection is of great importance in astrophysics. Two well-known aspects of the interaction are the tendency of convection cells to become narrow in the perpendicular direction when the imposed field is strong, and the occurrence of streaming instabilities involving horizontal shears. Previous studies have found that the latter instability mechanism operates only when the cells are narrow, and so we investigate the occurrence of the streaming instability for large imposed fields, when the cells are naturally narrow near onset. The basic cellular solution can be treated in the asymptotic limit as a nonlinear eigenvalue problem. In the limit of large imposed field, the instability occurs for asymptotically small Prandtl number. The determination of the stability boundary turns out to be surprisingly complicated. At leading order, the linear stability problem is the linearisation of the same nonlinear eigenvalue problem, and as a result, it is necessary to go to higher order to obtain a stability criterion. We establish that the flow can only be unstable to a horizontal mean flow if the Prandtl number is smaller than order , where B0 is the imposed magnetic field, and that the mean flow is concentrated in a horizontal jet of width in the middle of the layer. The result applies to stress-free or no-slip boundary conditions at the top and bottom of the layer

Resolving Orbital and Climate Keys of Earth and Extraterrestrial Environments with Dynamics 1.0: A General Circulation Model for Simulating the Climates of Rocky Planets

Resolving Orbital and Climate Keys of Earth and Extraterrestrial Environments with Dynamics (ROCKE-3D) is a 3-Dimensional General Circulation Model (GCM) developed at the NASA Goddard Institute for Space Studies for the modeling of atmospheres of Solar System and exoplanetary terrestrial planets. Its parent model, known as ModelE2 (Schmidt et al. 2014), is used to simulate modern and 21st Century Earth and near-term paleo-Earth climates. ROCKE-3D is an ongoing effort to expand the capabilities of ModelE2 to handle a broader range of atmospheric conditions including higher and lower atmospheric pressures, more diverse chemistries and compositions, larger and smaller planet radii and gravity, different rotation rates (slowly rotating to more rapidly rotating than modern Earth, including synchronous rotation), diverse ocean and land distributions and topographies, and potential basic biosphere functions. The first aim of ROCKE-3D is to model planetary atmospheres on terrestrial worlds within the Solar System such as paleo-Earth, modern and paleo-Mars, paleo-Venus, and Saturn's moon Titan. By validating the model for a broad range of temperatures, pressures, and atmospheric constituents we can then expand its capabilities further to those exoplanetary rocky worlds that have been discovered in the past and those to be discovered in the future. We discuss the current and near-future capabilities of ROCKE-3D as a community model for studying planetary and exoplanetary atmospheres.Comment: Revisions since previous draft. Now submitted to Astrophysical Journal Supplement Serie

Myeloid tissue factor does not modulate lung inflammation or permeability during experimental acute lung injury

Tissue factor (TF) is a critical mediator of direct acute lung injury (ALI) with global TF deficiency resulting in increased airspace inflammation, alveolar-capillary permeability, and alveolar hemorrhage after intra-tracheal lipopolysaccharide (LPS). In the lung, TF is expressed diffusely on the lung epithelium and intensely on cells of the myeloid lineage. We recently reported that TF on the lung epithelium, but not on myeloid cells, was the major source of TF during intra-tracheal LPS-induced ALI. Because of a growing body of literature demonstrating important pathophysiologic differences between ALI caused by different etiologies, we hypothesized that TF on myeloid cells may have distinct contributions to airspace inflammation and permeability between direct and indirect causes of ALI. To test this, we compared mice lacking TF on myeloid cells (TF∆mye, LysM.Cre+/−TFflox/flox) to littermate controls during direct (bacterial pneumonia, ventilator-induced ALI, bleomycin-induced ALI) and indirect ALI (systemic LPS, cecal ligation and puncture). ALI was quantified by weight loss, bronchoalveolar lavage (BAL) inflammatory cell number, cytokine concentration, protein concentration, and BAL procoagulant activity. There was no significant contribution of TF on myeloid cells in multiple models of experimental ALI, leading to the conclusion that TF in myeloid cells is not a major contributor to experimental ALI

Active and Passive Radiative Transfer Simulations for GPM-Related Field Campaigns

Using a three-dimensional radiative transfer model combined with cloud-resolving model output, we simulate active and passive sensor observations of clouds and precipitaiton. This combination of tools allows us to diagnose the contributions of various hydrometeor types. Radar multiple scattering is most closely associated with the presence of graupel. At Wband, massive amounts multiple scattering in deep convection can decorrelate the reflectivity profile from the vertical structure, but for less intense events, multiple scattering could be a useful indicator of riming. For passive sensors, polarization differences at 166 GHz indicate the presence of horizontally aligned frozen particles with pronounced aspect ratios, while high concentrations of more isotropic aggregates and graupel dampen the polarization difference while also contributing to the lowest brightness temperature depressions. The insights into remote sensing measurements will facilitate the development of improved algorithms and advanced sensors

Toxoplasma gondii is not an important contributor to poor reproductive performance of primiparous ewes from southern Australia: A prospective cohort study

Background Toxoplasma gondii causes reproductive losses in sheep worldwide, including Australia. The reproductive performance of primiparous ewes is typically lower than for mature, multiparous ewes, and younger ewes are more likely to be immunologically naïve and therefore more susceptible to reproductive disease if T. gondii infection occurs during pregnancy. The aim of this study was to assess the impact of infection with T. gondii on the reproductive performance of primiparous ewes in southern Australia using a prospective cohort study. This will inform the need for targeted control strategies for T. gondii in Australian sheep. Results Toxoplasma gondii seropositivity using indirect ELISA was detected at 16/28 farms located across southern Australia. Apparent seropositivity to T. gondii was lower in primiparous ewes (1.1, 95% confidence interval (CI) 0.6, 1.8) compared to mature, multiparous ewes (8.1, 95% CI 6.0, 10.5; P < 0.001). Toxoplasma gondii seroconversion during the gestation and lambing period was confirmed for 11/1097 (1.0, 95% CI 0.5, 1.7) of pregnant primiparous ewes that failed to raise a lamb, and 1/161 (0.6, 95% CI 0.1, 2.9) primiparous ewes with confirmed mid-pregnancy abortion. Conclusions Low frequency of detection of T. gondii seroconversion during gestation and low frequency of seropositivity to T. gondii suggests that toxoplasmosis was not an important contributor to reproductive losses in primiparous ewes on farms located over a wide geographical area in southern Australia