Reporting Control Deficiencies in Repeat Internal Audit Engagements*
ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley +1 more source
Abstract Inadequate monitoring of biodiversity is a characteristic of conservation the world over. The potential of acoustic monitoring is compelling, although the challenges remain substantial. Effective solutions require transdisciplinary collaboration among stakeholders, a focus on open‐source development, and flexible, multipronged technical ...
Andrea S. Griffin +7 more
wiley +1 more source
OMI-DL: An Ontology Matching Framework
This paper focuses on matching ontologies created for similar domains through different sources. Different solutions use lexical, structural or logical processing and analysis to match ontologies. However, an important aspect is also interpreting concepts that entities are presented with and using them in relation to semantics in an ontology. The paper
Xiulei Liu +5 more
openaire +3 more sources
Police department design, political pressure, and racial inequality in arrests
Abstract This paper theorizes a source of bias in discretionary arrests: strategic limits on police officer learning. Officers have a variety of tactics at their disposal besides arrest that they use for less serious offenses when they judge the underlying behavior to be less severe. In departments led by a chief with special expertise in crime control,
Andrew J. McCall
wiley +1 more source
Comparison of regional wall motion abnormalities in patients with occlusion myocardial infarction with and without ST-elevation myocardial infarction (STEMI) [PDF]
Objective We aimed to determine whether there are similar rates of regional wall motion abnormalities (RWMAs) in patients with acute coronary occlusion myocardial infarction (OMI) with and without ST-elevation myocardial infarction (STEMI) on ...
Alexander Bracey +6 more
doaj +1 more source
Comparison of OMI UV observations with ground-based measurements at high northern latitudes [PDF]
The Dutch–Finnish Ozone Monitoring Instrument (OMI) on board NASA's Aura spacecraft provides estimates of erythemal (sunburning) ultraviolet (UV) dose rates and erythemal daily doses. These data were compared with ground-based measurements at 13 stations
G. Bernhard +9 more
doaj +1 more source
Behaviour Support in Dentistry Core Outcomes (BeSiDe‐CO): A Core Outcome Set Development Study
ABSTRACT Objectives To develop a Core Outcome Set suitable for adults and children for use in studies of Dental Behaviour Support (DBS) techniques, including non‐pharmacological DBS, sedation and General Anaesthesia research. Methods Two systematic reviews generated a preliminary list of candidate outcomes that were shared with Key Stakeholders (KSG ...
Caoimhin Mac Giolla Phadraig +22 more
wiley +1 more source
Usefulness of local therapy for distant metastases of differentiated thyroid cancer
Objective: Treatment for distant metastases (DM) of differentiated thyroid cancer (DTC) aims to improve the prognosis and quality of life (QOL). Radioactive iodine and molecular targeted therapies are the primary systemic treatments for DM.
Sueyoshi Moritani +4 more
doaj +1 more source
Proteostasis of organelles in aging and disease
Cells rely on regulated proteostasis mechanisms to keep their internal compartments functioning properly. When these mechanisms fail, damaged proteins accumulate, disrupting organelles, such as the nucleus, mitochondria, endoplasmic reticulum, Golgi, and lysosomes, as well as membraneless organelles, such as stress granules, processing bodies, the ...
Yara Nabawi +5 more
wiley +1 more source
The Uneven Effect of Airbnb on the Housing Market: Evidence Across and Within Italian Cities
ABSTRACT We investigate if Airbnb diffusion affects residential property values differently across and within cities leveraging the heterogeneity of five Italian cities in terms of tourist attractiveness, local housing markets, and socioeconomic conditions. We find that Airbnb density growth leads to increases in house prices in all cities. Within‐city,
Raffaele Congiu +2 more
wiley +1 more source

