Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms

This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and audit fee model data are acquired from their annual reports. The results of this study suggest that the external auditor of firms in Hong Kong rely on the internal audit function and subsequently charge a lower fee. Lower external audit fees are associated with a larger internal audit department and certain activities carried out by the internal audit. Specifically, lower external audit fees are associated with more internal audit effort spent on activities relating to financial statements, systems development and maintenance, operating efficiency and effectiveness, fraud investigations and unlimited access to internal auditors’ working papers. The results of this study suggest that the contribution of the internal audit may substitute for some substantive external auditing processes and lower monitoring costs

Effective transitions for Year 8 students

With increased choice and flexibility in the curriculum at Key Stage (KS) 4, Year 9 students will be required to make decisions that could have implications for their future progression and career choices. The provision of good quality information, advice and guidance (IAG) from Year 7 onwards is, therefore, crucial. This project aimed to establish the extent to which current careers education and guidance (CEG) provision in Years 7 and 8 is effectively equipping students with the key skills they need to make realistic choices and successful transitions in Year 9. The research indicated concerns around the decision making skills gaps, variable quality of experiences, the role of mediation of key information, and the potential for personalised support

Muscongus Bay, Marine Wildlife Inventory and Evaluation

Muscongus Bay, Marine Wildlife Inventory and Evaluation by Alan E. Hutchinson and Sandra J. Lovett Maine Department of Inland Fisheries and Wildlife Augusta, Maine, February, 1984. Contents: Preface / Acknowledgment / List of Tables / List of Figures / Introduction / Resource Inventory / Resource Evaluation / Resource Impact Assessment / Conclusions and Recommendations / References / Appendixhttps://digitalcommons.usm.maine.edu/me_collection/1144/thumbnail.jp

The effects of pioglitazone, a PPARγ receptor agonist, on the abuse liability of oxycodone among nondependent opioid users

Aims: Activation of PPARγ by pioglitazone (PIO) has shown some efficacy in attenuating addictive-like responses in laboratory animals. The ability of PIO to alter the effects of opioids in humans has not been characterized in a controlled laboratory setting. The proposed investigation sought to examine the effects of PIO on the subjective, analgesic, physiological and cognitive effects of oxycodone (OXY). Methods: During this investigation, nondependent prescription opioid abusers (N = 17 completers) were maintained for 2-3 weeks on ascending daily doses of PIO (0 mg, 15 mg, 45 mg) prior to completing a laboratory session assessing the aforementioned effects of OXY [using a within-session cumulative dosing procedure (0, 10, and 20 mg, cumulative dose = 30 mg)]. Results: OXY produced typical mu opioid agonist effects: miosis, decreased pain perception, and decreased respiratory rate. OXY also produced dose-dependent increases in positive subjective responses. Yet, ratings such as: drug "liking," "high," and "good drug effect," were not significantly altered as a function of PIO maintenance dose. Discussion: These data suggest that PIO may not be useful for reducing the abuse liability of OXY. These data were obtained with a sample of nondependent opioid users and therefore may not be applicable to dependent populations or to other opioids. Although PIO failed to alter the abuse liability of OXY, the interaction between glia and opioid receptors is not well understood so the possibility remains that medications that interact with glia in other ways may show more promise

MP758: East Regional Potato Trials 2006: Summary of NE1014 Regional Project Field Testing of New Potato Clones

The objectives of this regional potato trial are (1) to develop pest-resistant, early-maturing, long-dormant potato varieties that will process from cold storage; (2) to evaluate new and specialty variet­ies developed in the Northeast; (3) to determine climatic effects on performance to develop pre­dictive models for potato improvement; and (4) determine heritability/linkage relationships and improve the genetic base of tetraploid cultivated varieties. The results presented in this report reflect a portion of the activity directed toward objectives 1, 2 and 3.https://digitalcommons.library.umaine.edu/aes_miscpubs/1017/thumbnail.jp

MP760: East Regional Potato Trials 2007: Summary of NE1014 Regional Project Field Testing of New Potato Clones

The objectives of this regional potato trial are (1) to develop pest-resistant, early-maturing, long-dormant potato varieties that will process from cold storage; (2) to evaluate new and specialty variet­ies developed in the Northeast; (3) to determine climatic effects on performance to develop pre­dictive models for potato improvement; and (4) determine heritability/linkage relationships and improve the genetic base of tetraploid cultivated varieties. The results presented in this report reflect a portion of the activity directed toward objectives 1, 2 and 3.https://digitalcommons.library.umaine.edu/aes_miscpubs/1016/thumbnail.jp

MP757: Eastern Regional Potato Trials 2005: Summary of NE1014 Regional Project Field Testing of New Potato Clones

The objectives of this regional potato trial are (1) to develop pest-resistant, early-maturing, long-dormant potato varieties that will process from cold storage; (2) to evaluate new and specialty variet­ies developed in the Northeast; (3) to determine climatic effects on performance to develop pre­dictive models for potato improvement; and (4) determine heritability/linkage relationships and improve the genetic base of tetraploid cultivated varieties. The results presented in this report reflect a portion of the activity directed toward objectives 1, 2 and 3.https://digitalcommons.library.umaine.edu/aes_miscpubs/1018/thumbnail.jp

PenQuest Volume 2, Number 1

Table of Contents for this Volume: Untitled by Janet Collins Untitled by Judy Gozdur Last Hour of Light by Susan Reed Untitled by Judy Godzur Untitled by Rick Wagner Untitled by Carol Groover Untitled by R. Wagner Only in the Portico by Linda Banicki Untitled by Helen Hagadorn Private Place, Pubic Place by David Reed Untitled by Tammy Hutchinson Untitled by Tammy Hutchinson Madison Knights by Susan Reed Untitled by Sissy Crabtree The Price by Sandra Coleman Untitled by Ann Harrington Invasion of Privacy by Mark Touchton Untitled by Bruce Warner Untitled by Tom Schifanella Untitled by Tammy Hutchinson Bloodwork by Laura Jo Last Untitled by David Whitsett Burial Instructions by Bill Slaughter Untitled by S. Trevett PenQuest Interview: Joe Haldeman by David Reed Her Name Came from the Sea by Richard L. Ewart Untitled by V. Williams In the Woodshed by R. E. Mallery Untitled by Modesta Matthews Untitled by David Olson Illumination by E. Allen Tilley Untitled by Joseph Avanzini Everywoman by Laura Jo Last Untitled by Beth Goeckel Believe Me by Donna Kaluzniak Untitled by Judy Gozdur Untitled by Judy Gozdur Unicorn by David Reed Untitled by Susan Reed untitled by Paul Cramer Unititled by Lucinda Halsema The Violin by Richard L. Ewart Untitled by Maria Barry Untitled by Roger Whitt Jr. Haiku by Lori Nasrallah Rhymer’s Revolt by R. E. Mallery Untitled by Valerie William