Risk management and ethical environment : effects on internal audit and accounting control procedures

This study examines the impact of the scope of risk management and ethical environment on internal audit activities and the quality of accounting control procedures (ACPQ). The conceptual framework for the study is guided by COSO’s frameworks on internal controls and enterprise risk management and data from a questionnaire survey of 64 Australian firms are analysed using a structural equation model. The results of the study support that (1) internal audit activities have a significant intervening effect on the relationship between the scope of risk management and ACPQ, and (2) a direct and positive relationship exists between ethical environment and ACPQ. Our findings suggest that widening the scope of risk management activities do not directly improve ACPQ, but that it leads to more extensive internal audit activities and in turn such activities promote better ACPQ. Further, the results indicate that fostering a more ethical environment directly leads to higher ACPQ. These results have implications for the design of internal controls, namely with respect to the role of internal audit activities and ethical environment in enhancing ACPQ.

Quality of internal control procedures : antecedents and moderating effect on organisational justice and employee fraud

Purpose – This study aims to bring together theoretical concepts from the organizational justice, internal control and fraud literature to develop two distinct models relating to employee fraud and the quality of internal control procedures (ICP), respectively.

Design/methodology/approach – Survey data from 64 Australian firms were used to develop the two models. The first model was tested using a logistic regression analysis, and the second model was tested using a multiple regression analysis.

Findings – The first model reveals that the quality of ICP has a moderating effect on the relationship between perceptions of organizational justice and employee fraud. The second model indicates that ICP quality is significantly and positively related to three key organizational factors: the corporate ethical environment, the extent of risk management training of staff, and the internal audit (IA) activity level.

Practical implications – Risk management strategies relating to employee fraud will need to pay greater attention to organizational factors that affect both perceptions of justice at the workplace and ICP quality, including fostering a more ethical and equitable work environment, increasing IA activities and staff training in risk management.

Originality/value – Using the fraud triangle framework, this study extends previous literature by providing empirical evidence on the role of organizational justice and ICP regarding employee fraud.

Risk management or goods promotion : the relationship between approach and avoidance goals in treatment for sex offenders

In this paper, we propose that there is a direct relationship between risk management and goods (or goal) promotion in the treatment of sexual offenders. We argue that the causal conditions required to promote specific goods are likely, in turn, to eliminate or modify dynamic risk factors (i.e., criminogenic needs). First, the concepts of risk and goals are briefly discussed and their important dimensions clarified. Second, the relationship between criminogenic needs and goals are analyzed in depth. Third, we further clarify our arguments by focusing on four classes of criminogenic needs recently identified in the sexual offending literature: sexual self-regulation, offense supportive cognitions, level of interpersonal functioning, and general self-management problems. Finally, we conclude the paper with some suggestions for future research and treatment.

The optimisation of ultrasonic cleaning procedures for dairy fouled ultrafiltration membranes

Ultrafiltration (UF) of whey is a major membrane based process in the dairy industry. However, commercialization of this application has been limited by membrane fouling, which has a detrimental influence on the permeation rate. There are a number of different chemical and physical cleaning methods currently used for cleaning a fouled membrane. It has been suggested that the cleaning frequency and the severity of such cleaning procedures control the membrane lifetime. The development of an optimal cleaning strategy should therefore have a direct implication on the process economics. Recently, the use of ultrasound has attracted considerable interest as an alternative approach to the conventional methods. In the present study, we have studied the ultrasonic cleaning of polysulfone ultrafiltration membranes fouled with dairy whey solutions. The effects of a number of cleaning process parameters have been examined in the presence of ultrasound and results compared with the conventional operation. Experiments were conducted using a small single sheet membrane unit that was immersed totally within an ultrasonic bath. Results show that ultrasonic cleaning improves the cleaning efficiency under all experimental conditions. The ultrasonic effect is more significant in the absence of surfactant, but is less influenced by temperature and transmembrane pressure. Our results suggest that the ultrasonic energy acts primarily by increasing the turbulence within the cleaning solution.

Technique for improving the reception of scattering signal behind an obstacle

This thesis presents a solution to the problem of receiving a signal in the shadow and fringe areas. Theoretical and experimental investigation of the field behind an obstacle in a line of sight transmission path for UHF / microwave signals has resulted in a new approach to the analysis of electromagnetic fields in the shadow of an obstacle. Analysis using this approach showed the field to consist of varying amplitude and phase distribution. Additional analysis predicted an increase in received signal could be achieved if correlation between the field and antenna structure could be obtained. This was accomplished with a new antenna design. The thesis presents experimental and photographic evidence to support the theory. A novel technique involving the matching of the antenna structure to the field distribution, resulted in an increase of received signal in the diffracted field of up to 4 dB.

Spurious precision : variability in procedural validity of diagnostic procedures in psychotic disorders and implications for research and treatment

Very few studies have quantified the level of agreement among alternative diagnostic procedures that use a common set of fixed operational criteria. The authors examined the procedural validity of four independent methods of assigning DSM-III-R diagnoses of psychotic disorders. METHOD: The research was conducted as a satellite study to the DSM-IV Field Trial for Schizophrenia and Related Psychotic Disorders. The setting was the National Health and Medical Research Council Schizophrenia Research Unit's Early Psychosis Prevention and Intervention Centre, which focuses on first-episode psychosis. Consecutively admitted patients (N = 50) were assessed by independent raters who used four different procedures to determine a DSM-III-R diagnosis. These procedures were 1) the diagnostic instrument developed for the DSM-IV field trial, 2) the Royal Park Multidiagnostic Instrument for Psychosis, 3) the Munich Diagnostic Checklists, and 4) a consensus DSM-III-R diagnosis assigned by a team of clinician researchers who were expert in the use of diagnostic criteria. RESULTS: Concordance between pairs of diagnostic procedures was only moderate. Corresponding levels of percent agreement, however, ranged from 66% to 76%, with converse misclassification rates of 24%-34% (assuming one procedure to be "correct"). CONCLUSIONS: These findings have significant research and clinical implications. Despite the introduction of operationally defined diagnoses, there remained an appreciable level of differential classification or misclassification arising from variability in the method of assigning the diagnostic criteria rather than the criteria themselves. Such misclassification may impede neurobiological research and have harmful clinical effects on patients with first-episode psychosis.

Investigation into the design and development of the Toad Interactive Multimedia Program (TIMMP) and its use by first year biology undergraduates learning dissection procedures and in situ functional anatomy

Investigates how first year biology undergraduates learn dissection when they have access to such interactive multimedia technology. Related design and developmental factors were evaluated in relation to how they helped students learn the content in the multimedia program. Through the use of interactive technology students can learn at their own pace without the need for actual animal dissection.

Accident avoidance importance for building demolition

Building demolition, as compared to building construction is always carried out as quickly and cheaply as possible. The nature of limited time and resources of the demolition project sometimes translate into poor work planning and safety precautions. In recent years, demolition work has become more complicated due to the high diversity of building types and there are various demolition techniques and strategies. It is important to have a clear understanding of the type of building to be demolished, the method to be used and risks involved to ensure proper work planning. Using historical data on demolition related accidents; this paper discusses the classification of injuries and causes of the accidents. To conclude, strategies for better understanding of demolition work and good practices of site safety are recommended.

Criminal processes and investigative procedures : Victoria and Commonwealth

This book is designed to be a useful and practical tool for both students and legal practitioners alike. In addition to focusing on the recently enacted Criminal Protective Act 2009, this text also highlights other key aspects of the criminal processes.

Pathways to female sexual offending : approach or avoidance?

This study forms the second part of a larger investigation into the offence process characteristics of female sexual offenders (FSOs). In the first part - documented in Gannon, Rose, and Ward (Sexual Abuse: A Journal of Research and Treatment, 20, 352-374, 2008) - we described the development of the Descriptive Model of Female Sexual Offending (DMFSO); an offence process model developed using Grounded Theory methodology to describe the sequence of cognitive, affective, behavioural and contextual factors generating female-perpetrated sexual abuse. The second study described here examines the prevalence of specific pathways characterizing the 22 FSOs originally used to develop the DMFSO. Four individuals could not be assigned to a pathway due to lack of information (18% of the overall sample). However, for the remaining 18 participants, three stable pathways to female sexual offending were identified: Explicit Approach offenders (50%, n=9), who intended to offend, and explicitly planned their offence behaviours accordingly; Directed Avoidant offenders (28%, n=5), who did not intend to offend, but did so under the direction and coercion of a male accomplice; and Implicit Disorganized offenders (22%, n=4), who did not intend to offend (i.e. they engaged in minimal planning), but offended impulsively following severe self-regulatory failure. In this paper, we present the core characteristics defining each pathway, their associated demographic features, and discuss potential treatment implications.

Tax planning, avoidance and evasion in Australia 1970-2010 : the regulatory responses and taxpayer compliance

This article examines tax avoidance strategies used by Australian taxpayers over the last four decades and analyses the regulatory responses by the government, noting a move away from the ‘command-and-control’ approach of the 1980s towards one of ‘responsive regulation’ and ‘meta risk management’. It is argued that despite inherent complexity issues, this regulatory approach has nevertheless contributed to the fostering of trust and a perception of fairness in the Australian tax system.