Auditor Type and Audit Quality Differences in Nonprofit Healthcare Organizations – U.S. Evidence

The purpose of this paper is to explore audit quality in nonprofit healthcare organizations by investigating differences in audit report outcomes. Specifically, we examine the relationship between auditor type and auditor-disclosed internal control exceptions in Circular A-133 audits of U.S. nonprofit healthcare organizations. Our findings indicate audits of nonprofit healthcare organizations conducted by the Big Four CPA firms carry a lower likelihood of disclosing internal control exceptions (i.e., reportable conditions and material weaknesses) than are audits conducted by smaller CPA firms. This challenges the general contention from prior studies that the Big Four firms are better audit quality providers and indicates that the alleged superiority of Big Four firms in terms of audit quality may not be generalizable to all industry sectors.Audit quality, Auditor type, Circular A-133, Nonprofit healthcare, Single Audit Act

Static mechanical properties of 30 x 11.5 - 14.5, type 8 aircraft tires of bias-ply and radial-belted design

An investigation was conducted to determine the static mechanical properties of a 30 x 11.5 to 14.5, Type 8, bias-ply and radial-belted aircraft tire. The properties measured were the spring rate and damping characteristics of each tire from vertical- and lateral-loading hysteresis loops. Mass moment of inertia tests were also conducted. The results of the study are presented along with a discussion of the advantages and disadvantages of each type of tire

Improving outcomes for people with chronic kidney disease through education

Chronic kidney disease (CKD) continues to increase worldwide. Professional organisations are committed to developing clinical practice guidelines to manage and prevent disease progression. People with diabetes and hypertension are at greatest risk of developing CKD, but other risk factors include smoking, obesity, family history of CKD and being Aboriginal/ Torres Strait Islander or other ethnic minority. In order to prevent disease progression and other complications such as heart attack or stroke, people with early stage CKD patients must actively participate in their health care treatment. This however, may be limited by lack of understanding and awareness of the disease. Educational interventions may facilitate learning and provide patients with the knowledge and skills to better manage their condition. This is a thesis by publication containing published and submitted work related to providing health education for patients with CKD to assist in self-management of their condition. The first chapter is a general introduction. Chapter two provides an overall summary of current clinical management, patient education and information needs and education strategies. Chapter three is a systematic review of international clinical practice guidelines that are used for the management, detection and prevention of CKD. Chapters four and five are based on an original qualitative study that identifies patients’ educational needs and their awareness about CKD, associated risk factors and comorbidities. Chapter six includes a systematic review of educational interventions for patients with CKD which were assessed using risk of bias tools. The final chapter provides an overall discussion of this work. The primary objective of this thesis was to expand on the current evidence base for the management of patients with early stage CKD, and provide guidance on the development and implementation of educational interventions to help delay CKD progression

The document/book as a form of curatorial creativity

This thesis discusses the document/book as an act of recording that can serve as a form for curatorial creativity. Firstly, it explores the document as a space in a hybrid analog and digital era. Then, it introduces concrete examples of how curating the gallery and the book has changed in the 20th and 21st centuries. It follows a critical analysis of society as one big accumulation of documents. It proposes the invention of writing as the base of our current digital spaces and the space of the book as architecture. In respect to the curatorial discourse, it focuses on Springer's proposition of engaging with the library in order to develop new ways of organizing, collecting, and reassembling information. The first chapter introduces Benjamin Bratton's diagram of "The Stack", which serves to explore the physical spaces of information, describing how the infrastructure of books has come to expand significantly from clay to paper, and now to the Cloud. It proposes the codex-book, a stack of paper sheets as an analogy of the stack through the example of artist Irfan Hendrian "Some Other Matter" exhibition. It also proposes the page—a place of inventory and invention— as the first virtual space of humanity. The second chapter discusses the library's primary functions of storage and retrievability —proposing the Library of Alexandria as the first information organization. Then comes back to an example of how the old model of the library can be used for creating a new display for the gallery as well as giving value to its collection through physical activation. Finally, it explores some of the invisible systems (covers, algorithms, tags) that are now building our digital libraries. The third chapter focuses on copy and print as essential tools for recording, preservation, and building collections. It introduces the history of mass digitization and the changes it has brought to analog documents. It also explores the space of digital and print through Kenneth Goldsmith's curatorial project that called out to print out all the internet. This example leads us to discuss the history of the A4-size paper sheet as the first completely standardize product. The fourth chapter presents the "neutral" containers —starting from the concept of the "gallery-book" proposed by Bernard Teyssendier as a place of movement, pleasure, and learning. It also explores architecture and design as curatorial infrastructure for exhibitions happening both in a gallery space and on a blank document. Finally, it creates a parallel between the white paper page and the white gallery wall as places of artistic intervention, which far from being invisible follow specific predefined structures. The fifth chapter focuses on presenting projects that propose new curated writing and reading contexts between the print and digital. Here, Brian O'Doherty's issue for "Aspen" magazine is proposed as proto-hypertext or as a premonition of the website. Then, the website-as-gallery concept is explored through the example of Kadist's "One Sentence Exhibition" project. This example leads to exploring the fragility and impermanence of the hyperlink, in contrast to its printed counterparts. The final chapter presents three projects that use the infrastructure of the book and the library as a curatorial agency —proposing new methods for curating information through collection, organization, and research. "Intercalations", a paginated exhibition series by Anna-Sophie Springer and Etienne Turpin; "MAP", a folded encyclopedia by the David A. Garcia architecture studio; and "Carte(s) Mémoire(s)" by ExposerPublier that proposes the exhibition as a moment of activation

The use of a case study approach to examine the construction of identity in an undergraduate dissertation written in a foreign language

My study reports on a case study of a Spanish native speaker’s academic writing in English regarding his identity expression. I use Ivanic’s (1998) framework on writer’s ‘discoursal identity’. I also included the writer’s mini-autobiography and a semi-structured Skype-interview for an in-depth analysis of the writer’s authorial representation and autobiographical self. This triangulation of data shed light on the writer’s identity construction. I therefore also reflect on the use of a case study approach when analysing a writer’s ‘identity construction’

Combining abilities and heterotic groups in Pisum sativum L.

The objective of this research was to investigate the use of heterosis and estimates of the general combining ability (GCA) and specific combining ability (SCA) for yield and the yield-related traits for identifying suitable parents and forming heterotic groups for pea- breeding programs. Seventy-six F1 hybrids derived from crosses between nineteen female lines and four male testers were evaluated during two seasons. Estimates of variance due to GCA and SCA effects and their relationship revealed predominantly additive effects for all traits. Parents with higher GCA values were "ZAV20" (female parent) and "ZAV23" (male parent).The cross "ZAV5 x ZAV23" showed the highest value for seed yield. Days to flowering and number of seeds per plot were the variables with the highest values for broad and narrow-sense heritability (0.93 and 0.65, respectively), indicating that these traits are highly heritable. The highest best parent heterosis for seed yield was observed in the "ZAV17 x DDR14" hybrid. Four heterotic groups were formed and validated by estimating the intra and inter group heterosis.Fil: Espósito, María Andrea. Universidad Nacional de Rosario. Facultad de Ciencias Agrarias; Argentina. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Rosario; ArgentinaFil: Gatti, Ileana. Universidad Nacional de Rosario; ArgentinaFil: Cravero, Vanina Pamela. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Rosario; ArgentinaFil: Lopez Anido, Fernando Sebastian. Universidad Nacional de Rosario; ArgentinaFil: Cointry Peix, Enrique Luis. Universidad Nacional de Rosario; Argentin