The Importance Of The Control Environment: Expense Account Fraud At Blue Grass Airport

COSO’s Internal Control Framework discusses the components of internal control and how the control environment is the most important component. This paper analyzes how a non-existent control environment led to a massive expense account fraud at a regional airport. This fraud eventually led to the resignation and prosecution of the airport’s top four executives. The paper discusses the findings of the State Auditor’s investigation and outlines the red flags that should have been obvious to the external auditors. The paper concludes by discussing the changes made to the airport’s internal controls in the aftermath of the fraud

Lower Hobble Creek Ecosystem Flow Recommendations

This report describes the process and products of developing a suite of year-round instream flow recommendations for lower Hobble Creek in Utah County, Utah. This project was undertaken by the Utah Reclamation Mitigation and Conservation Commission (the Commission) as a component of the June Sucker Recovery Implementation Program (JSRIP) 2008 Work Plan (JSRIP 2008). The Commission is a Federal agency established by the Central Utah Project Completion Act (CUPCA [Titles II through VI of Public Law 102-575]). The Commission is responsible for mitigating impacts of the Bonneville Unit of the Central Utah Project (CUP) on fish, wildlife, and related recreation resources. The Commission is required to include in its fish and wildlife mitigation plans measures that it determines will “. . . restore, maintain, or enhance the biological productivity and diversity of natural ecosystems within the State and have substantial potential for providing fish, wildlife, and recreation mitigation and conservation opportunities,” and “. . . be based on, and supported by, the best available scientific knowledge”. 1 The JSRIP is a multi-agency cooperative program established to coordinate and implement recovery actions for June sucker (Chasmistes liorus), an endangered fish native to Utah Lake that historically used tributaries such as Hobble Creek for spawning (JSRIP 2002). The JSRIP attempts to balance June sucker recovery needs with the need to provide for ongoing water development for human needs within the Utah Lake basin

Nature of Multicultural Education and Its Implications for Curriculum Development

Curriculum and Instructio

Lunar drill footplate and casing

To prevent hole collapse during lunar drilling operations, a casing has been devised of a graphite reinforced polyimide composite which will be able to withstand the lunar environment. Additionally, this casing will be inserted into the ground in segments two meters long which will penetrate the regolith simultaneously with the auger. The vertical action of the mobile platform will provide a downward force to the casing string through a special adaptor, giving the casing the needed impetus to sink the anticipated depth of ten meters. Casing segments will be connected with a simple snap arrangement. Excess casing will be cut off by a cylindrical cutting tool which will also transport the excess casing away from the hole. A footplate will be incorporated to grasp the auger rod string during rod segment additions or removals. The footplate grasping mechanism will consist of a set of vice-like arms, one end of each bearing threaded to a common power screw. The power screw will be threaded such that one end's thread pitch opposes that of the other end. The weight of the auger and rod string will be transmitted through the arms to the power screw and absorbed by a set of three ball bearing assemblies. The power screw will be driven by a one-half horsepower brushless motor actuated by radio control. The footplate will rest on four short legs and be anchored with pins that are an integral part of each leg

Sudan’s political marketplace in 2021: public and political finance, the Juba agreement and contests

This paper examines the continuities and changes in Sudan’s political economy and political marketplace in the two years since the popular uprising that overthrew the regime of former president Omar alBashir, and the subsequent formation of a military-civilian transitional government. The government of Sovereignty Council Chairman Abd al-Fattah al-Burhan and Prime Minister Abdalla Hamdok has the stated goals (among others) of transitioning to full civilian government, achieving peace with armed groups, and stabilizing and reforming the economy. Progress has been achieved on all these fronts. Nonetheless, key aspects of Sudan’s political economy remain unchanged, especially underlying hyper-exploitation of labour and natural resources, a prominent role for businesses associated with the leaders of the security sector, and peace agreements incentivized by promises of material rewards provided through governmental office. Transactional politics continue to trump institutional and civic politics, making it harder to reform these aspects of an inequitable and predatory economy

Responsive and Responsible: Levels of Faculty Encouragement of Civic Engagement

This study explores how often faculty members encourage students to engage with campus, local, state, national, and global issues. Using data from the 2013 administration of the Faculty Survey of Student Engagement (FSSE), the results show that faculty members are more likely to encourage students to engage in state, national, or global issues than campus or local issues. Differences in faculty encouragement of civic engagement are also presented across gender, racial/ethnic identification, rank and employment status, and institutional affiliation, among other characteristics. Implications for practice are provided

Genetic Variation in North American Black Flies in the Subgenus \u3ci\u3ePsilopelmia\u3c/i\u3e (\u3ci\u3eSimulium\u3c/i\u3e: Diptera: Simuliidae)

Resolution of the genetic heterogeneity of closely related insect species depends on the selection of reliable genetic markers derived from representative specimens. We report the results of a survey of genetic variability in nine species of black flies in the subgenus Psilopelmia Enderlein. Three regions of the mitochondrial genome and an amplicon including the internal transcribed spacer 1 of the nuclear ribosomal RNA gene cluster (ITS1) were amplified using the polymerase chain reaction (PCR), and the amplicons were examined for intraspecific and interspecific polymorphisms. Six of the seven Psilopelmia species that yielded PCR products in the ITS1 PCR reaction were found to generate products that were indistinguishable on the basis of size. Similarly, little interspecific variation was noted in the 16S rRNA amplicon among nine species of Psilopelmia assayed by heteroduplex analysis. In contrast, the remaining regions of the mitochondrial genome exhibited both intra- and inter-specific variation when analyzed by heteroduplex analysis. Information collected from the five amplicons could be employed to develop a classification scheme capable of distinguishing the nine species of Psilopelmia examined

Measurements of Salinity in the Coastal Ocean: A Review of Requirements and Technologies

Salinity, a measure of the dissolved salts in seawater, is a fundamental property of seawater and basic to understanding biological and physical processes in coastal waters. In the open ocean long term salinity measurements are identified as necessary to understand global climate studies, hydrological cycle, and circulation. In the coastal oceans, information on salinity is critical to understanding biological effects on ecosystem function such as disease, nursery grounds, or harmful algal blooms and on physical processes such as freshwater runoff estuarine mixing, and coastal currents. While the importance of salinity is recognized, little attention has been given to making routine measurements as to the location and frequency of such measurements. These issues were addressed in a workshop concerned with salinity measurements in coastal oceans, requirements for such, and measurment technology