777 research outputs found

    Corporate Positions and Punishment for Corporate Accounting Fraud

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    The accounting industry has changed in many ways during the last few years. These changes have come at many different levels and have had different effects on those in the accounting industry and those without. The biggest change has been the litigation and government involvement in the industry. Changes have been made because of the fraud committed by those in the accounting industry. This has led to the government making laws to restrict those in the industry, making fraud harder to commit. The laws that the government has made have made it very expensive and hard for those in the industry to comply. Many companies have needed to hire more accountants. This leads to an increased need for accountants and could lead to a shortage in qualified accountants. This then would lead to those not qualified in accounting doing accounting work. This would also lead to more litigation and court filings and more laws that limit companies on their ability to complete the required work. It thus becomes a vicious cycle

    Probabilistic Neural-Network Based 2D Travel Time Tomography

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    Travel time tomography for the velocity structure of a medium is a highly non-linear and non-unique inverse problem. Monte Carlo methods are becoming increasingly common choices to provide probabilistic solutions to tomographic problems but those methods are computationally expensive. Neural networks can often be used to solve highly non-linear problems at a much lower computational cost when multiple inversions are needed from similar data types. We present the first method to perform fully non-linear, rapid and probabilistic Bayesian inversion of travel time data for 2D velocity maps using a mixture density network. We compare multiple methods to estimate probability density functions that represent the tomographic solution, using different sets of prior information and different training methodologies. We demonstrate the importance of prior information in such high dimensional inverse problems due to the curse of dimensionality: unrealistically informative prior probability distributions may result in better estimates of the mean velocity structure, however the uncertainties represented in the posterior probability density functions then contain less information than is obtained when using a less informative prior. This is illustrated by the emergence of uncertainty loops in posterior standard deviation maps when inverting travel time data using a less informative prior, which are not observed when using networks trained on prior information that includes (unrealistic) a priori smoothness constraints in the velocity models. We show that after an expensive program of training the networks, repeated high-dimensional, probabilistic tomography is possible on timescales of the order of a second on a standard desktop computer.Comment: To be published in Neural Computing and Application

    Army initial acquisition training: an analysis of costs and benefits

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    MBA Professional ReportThis research estimates the costs of training and educating Army Acquisition officers using three different courses of action. We analyze the most cost effective means for an officer to earn a graduate degree, complete military education level four and satisfy technical training requirements of the Defense Acquisition Workforce Improvement Act. The most cost-effective alternative is to accomplish these concurrently while attending the Naval Postgraduate School (NPS). We also informally assess that, relative to the alternative courses of action, the NPS alternative has more benefits due to the defense focus of the degree and because all of the educational requirements are completed in the shortest amount of time, which benefits the Army. Our research provides senior leaders’ recommendations for the least costly way of developing a highly trained Acquisition Corps.http://archive.org/details/armyinitialcquis1094547908Major, United States ArmyCaptain, United States ArmyLieutenant, United States NavyApproved for public release; distribution is unlimited

    An MAE in the time of COVID-19

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    In this thesis, I present the key projects and experiences that enabled me to fulfill the requirements of the MAE at the Australian National University. During my candidature from February 2020 to December 2021, I was based in Melbourne at the Department of Infectious Diseases at Alfred Health, and the Public Health Discipline at the Burnet Institute. My field placement activities commenced with a focus on COVID-19, through a secondment to the Victorian Department of Health at Human Services. During the secondment, I was a part of several aspects of outbreak investigation and response, including the implementation of an enhanced surveillance system on hospitalisations with COVID-19, which I later evaluated. I embarked on several projects that were unable to be complete, and touch on these setbacks in this thesis. In the end, I completed an epidemiological project based at the Alfred Hospital that investigated proximity networks of healthcare workers to quantify and mitigate the risk of COVID-19 transmission in a hospital setting. Additionally, I analysed the performance of International Statistical Classification of Diseases codes for identifying injection-related infections in people who inject drugs, and analysed hospital admission trends and outcomes of the cohort at the Alfred Hospital. The MAE provided the opportunity for a variety of additional field and teaching experiences. The highlight was fieldwork at the Howard Springs International Quarantine Facility at the Centre for National Resilience in the Northern Territory. This thesis provides a comprehensive overview of my key projects and experiences, including lessons learnt along the way

    Case Study of Problem Solving Instruction in Selected Vocational Programs within a Vocational Technical School

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    Occupational and Adult Educatio

    Extent of Nutrition Education Taught in Child Care Centers

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    Home Economics Education and Community Service

    The Eyes and Ears of Engagement: Using RAs to Assess Resident Engagement

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    This article analyzes the effectiveness of an effort to assess the extent of student engagement at Fairfield University through the assistance of resident assistants (RAs) and the adaptation of a methodology used by the university’s schools of engineering and education. Asking RAs to participate in an assessment of their residents provides several clear benefits: the assessment rubric sets clear expectations in plain language; the rubric sets out clear expectations to the residents; and the assessment data appear to be a valid indicator of student engagement and allow the institution to identify students who may benefit from additional counseling or attention

    Molecular Population Genetics and Phenotypic Diversification of Two Populations of the thermophilic Cyanobacterium Mastigocladus Laminosus

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    We investigated the distributions of genetic and phenotypic variation for two Yellowstone National Park populations of the heterocyst-forming cyanobacterium Mastigocladus (Fischerella) laminosus that exhibit dramatic phenotypic differences as a result of environmental differences in nitrogen availability. One population develops heterocysts and fixes nitrogen in situ in response to a deficiency of combined nitrogen in its environment, whereas the other population does neither due to the availability of a preferred nitrogen source. Slowly evolving molecular markers, including the 16S rRNA gene and the downstream internal transcribed spacer, are identical among all laboratory isolates from both populations but belie considerable genetic and phenotypic diversity. The total nucleotide diversity at six nitrogen metabolism loci was roughly three times greater than that observed for the human global population. The two populations are genetically differentiated, although variation in performance on different nitrogen sources among genotypes could not be explained by local adaptation to available nitrogen in the respective environments. Population genetic models suggest that local adaptation is mutation limited but also that the populations are expected to continue to diverge due to low migratory gene flow
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