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Patricia M. Tereskerz J.D. Ph.D. Ann Mills M.Sc. M.B.A. 《Accountability in research》2013,20(1):53-55
This paper discusses some current issues and methods related to the detection of fraudulent financial reporting and draws potential implications for audit detection of fradulent scientific reporting. First, a brief history of auditor concern with fraud detection is presented. Then four issues are addressed: (1) How often does fraud occur? (2) What is fraud? (3) What are the general types of fraud? (4) How can auditors assess fraud risk and detect fraud? 相似文献
374.
Morgan M. Millar Patricia Schmuhl Kent Page Andrea L. Genovesi Michael Ely Craig Hemingway 《Mathematical Population Studies》2013,20(3):168-179
ABSTRACTThe web-push method has been shown to increase web response rates in general public surveys. Response rates from two waves of the Emergency Medical Services for Children Program’s Performance Measures Survey, a state-administered establishment survey, were compared to determine if the second wave's revised, centralized implementation strategy improved response rates and consistency across states. The centralized strategy included the web-push design; a carefully timed contacts; and a three-month timeline. The results of the centralized web-push method included a higher overall response rate for a three-month period (81.0% compared to 56.6%) as well as greater consistency in results across states. 相似文献
375.
Patricia L. Smith 《The American statistician》2013,67(2):57-62
The framework for a unified statistical theory of spline regression assuming fixed knots using the truncated polynomial or “+” function representation is presented. In particular, a partial ordering of some spline models is introduced to clarify their relationship and to indicate the hypotheses that can be tested by using either standard multiple regression procedures or a little-used conditional test developed by Hotelling (1940). The construction of spline models with polynomial pieces of different degrees is illustrated. A numerical example from a chemical experiment is given by using the GLM procedure of the statistical software package SAS (Barr et al. 1976). 相似文献
376.
Philip H. Ramsey Patricia P. Ramsey 《Journal of Statistical Computation and Simulation》2013,83(6):1037-1057
Several, multivariate, pairwise, multiple comparison procedures are proposed as follow-ups for a significant multivariate analysis of variance. The Peritz procedure is generalized from univariate to several multivariate applications. Procedures are evaluated using overall power, any-pair power and all-pairs power applied to mean vectors with common sample sizes of 4, 5, and 9. Monte Carlo simulation demonstrated greater power than previously proposed univariate procedures in many conditions especially for all-pairs power. The multivariate Peritz procedure based on the Lawley–Hotelling trace was found to be most powerful in many conditions. 相似文献
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Patricia Ann Coty 《Serials Review》2013,39(1-2):89-93
379.
In this study a sample of male, shift-working, operational ambulance officers were compared with a group of male shift-workers from a range of occupations in which exposure to traumatic events was not inherent in the role ( N = 71). Three dimensions of family functioning were examined: intimacy, conflict, and parenting styles, with respect to occupational type (i.e. work-related exposure to trauma) and accounting for personal resources (coping). Personal resources were found to have a significant impact on the dimensions of family functioning. Furthermore, differences emerged in the pattern of coping between the two groups. Ambulance officers demonstrated a more varied repertoire of personal resources than the control group. Social support was found to be the sole predictor of intimacy and conflict levels in the control sample. However, in the ambulance group social support was predictive of intimacy levels, rational-cognitive strategies were predictive of conflict levels, and self-care, social support, and rational-cognitive strategies were all significantly correlated with the three dimensions of family functioning. 相似文献
380.
Internationalization, innovation and entrepreneurship: business models for new technology-based firms 总被引:3,自引:0,他引:3
Alberto Onetti Antonella Zucchella Marian V. Jones Patricia P. McDougall-Covin 《Journal of Management and Governance》2012,16(3):337-368
New technology-based firms, particularly those that develop their business around a new technological platform, are likely to be impacted by globalization, in terms of both pace of innovation and pressure of competition. For these firms, strategic decisions and growth processes are characterized by a deep inter-relationship amongst the processes of internationalization, innovation and entrepreneurship; processes which have tended to be examined independently in distinct bodies of literature. In practice strategic decisions concern each of these processes and address issues such as organizational boundaries, location of the operational activities, what activities to focus on and selection of value partners. The business model by which firms operate needs also to accommodate the spatial dimensions indicated by globalization; and the emergence of global technology markets. Little is known to date about the extent to which business models accommodate or are adapted to internationalization, innovation and entrepreneurship. This paper presents a review of the business model literature from which a generic business model framework is derived, identifying and introducing the main elements of these processes as the firms?? focus, modus and locus. This contribution makes a clear distinction between the business model and the strategy concepts and highlights the relevance of location decisions??not considered by extant business model literature to date. While our discussion draws on the high technology new venture as our primary example, we believe our business model conceptualization has general applicability. 相似文献