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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   
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ABSTRACT

The 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   
396.
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   
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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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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   
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