Factors affecting capital program performance audit findings

Complex capital programs require specialized management techniques, in order to address the volatility, cost overruns, significant delays in completion, and failures with which such programs are typically associated. The need is greater than ever for careful oversight, especially for programs that expend public monies.

Audit is commonly a statutory or governance requirement on such programs, but traditional performance audit techniques and standards may be insufficient for certain types of programs and industries, providing a mere illusion of oversight adequacy instead of the assurance that is needed. In order to most appropriately define the performance audit scope, phrase the solicitation for services, select the audit team, and provide support to the auditors during the engagement, public and private sector entity auditees need to understand the factors that impact performance audit results and effectiveness. The question becomes one of how performance audit can be improved, and stakeholders satisfied regarding program achievements, accountability for resource use, transparency in operations, and risk management.

The author considered program complexity, governance, project controls, the history and evolution of the audit function, stakeholder expectations, assurance, and obstacles to audit, and used this information in conjunction with data from a large sample of 775 audit reports from complex construction programs, to derive questions and conclusions about performance audit results and effectiveness, and comparisons to expenditure audit results. The ultimate goal was to define key components in the execution of performance audits, based on theconclusions of the analysis, in order to improve performance audit findings and thus their applicability and usefulness.

While this study focused on program performance audit, it was also related to the field of program management. Although the data population was concentrated in the area of construction programs, conclusions from this research may also be applied to other complex, multifaceted or phased activities such as projects and programs in other industries (manufacturing, information technology), and also pursuits such as major event planning, company launch, mergers, and large program implementations or rollouts.

The research results clearly demonstrated that different types of findings were generated by different audit scopes. The author observed that typical audit findings focused on routine procedural, accounting, and controls errors. On average, contract expenditure audits questioned only 2.65% of expenditures, and performance audits of large complex programs questioned only 0.03% of expenditures. The majority (72.56%) of the performance audits in the sample yielded no findings or questioned costs.

There were significant positive correlations between: the number of expenditures tested and the number of qualitative findings, inclusion of construction experts on the audit team and the percentage of expenditures questioned, inclusion of construction experts on the audit team and the number of qualitative findings, broader audit scope and the percentage of expenditures questioned, and broader audit scope and the number of qualitative findings. Of these, auditor expertise and audit scope were the driving factors.

There were significant negative correlations between the application of agreed-upon procedures and the percentage of expenditures questioned, and the application of agreed upon-procedures and the number of qualitative findings. It was determined that the significant negative correlation between the application of audit standards and the number of qualitative findings was due to other factors, such as the application of agreed-upon procedures and the lack of construction experts on the audit team.

Other findings, resulting from review of the data, were unrelated to the research questions yet of considerable importance to industry. An extremely high percentage (81%) of the “performance audits” instead applied a very limited set of agreed-upon-procedures (AUP) in the engagement, According to the American Institute of Certified Public Accountants (CPAs), AUP engagements could not be classified as audits. Thus, it was inappropriate for the accounting firms to apply AUP engagements in lieu of a performance audit, and it was especially egregious for them to state in their report that the engagements were conducted in accordance with audit standards, as AUP engagements and the specific audit standards were by their very nature mutually exclusive.

Psychological capital: A review and synthesis

The concept of psychological capital (PsyCap) has attracted a great deal of interest from both academics and practitioners and has been linked to employee attitudes, behavior and performance at different levels of analysis. Yet, the nature of the concept, its measurement, the factors that influence its development, and when and how it influences individual-level, team-level and organizational-level outcomes are the subject of continued debate in the literature. This article offers a detailed and focused review of the existing literature on PsyCap, with the aim of developing an agenda for future research. In particular, we call for researchers to pay greater attention to possible multi-level applications of PsyCap research, examine the underlying mechanisms by which PsyCap influences individual-level, team-level and organizational-level outcomes, and identify possible factors that may moderate the relationship between PsyCap and its outcomes. In doing this, we provide a roadmap for scholars to progress the development of the field. © 2014 John Wiley & Sons, Ltd.

Factors influencing participation in a vascular disease prevention lifestyle program among participants in a cluster randomized trial

Background
Previous research suggests that lifestyle intervention for the prevention of diabetes and cardiovascular disease (CVD) are effective, however little is known about factors affecting participation in such programs. This study aims to explore factors influencing levels of participation in a lifestyle modification program conducted as part of a cluster randomized controlled trial of CVD prevention in primary care.

Methods
This concurrent mixed methods study used data from the intervention arm of a cluster RCT which recruited 30 practices through two rural and three urban primary care organizations. Practices were randomly allocated to intervention (n = 16) and control (n = 14) groups. In each practice up to 160 eligible patients aged between 40 and 64 years old, were invited to participate. Intervention practice staff were trained in lifestyle assessment and counseling and referred high risk patients to a lifestyle modification program (LMP) consisting of two individual and six group sessions over a nine month period. Data included a patient survey, clinical audit, practice survey on capacity for preventive care, referral and attendance records at the LMP and qualitative interviews with Intervention Officers facilitating the LMP. Multi-level logistic regression modelling was used to examine independent predictors of attendance at the LMP, supplemented with qualitative data from interviews with Intervention Officers facilitating the program.

Results
A total of 197 individuals were referred to the LMP (63% of those eligible). Over a third of patients (36.5%) referred to the LMP did not attend any sessions, with 59.4% attending at least half of the planned sessions. The only independent predictors of attendance at the program were employment status - not working (OR: 2.39 95% CI 1.15-4.94) and having high psychological distress (OR: 2.17 95% CI: 1.10-4.30). Qualitative data revealed that physical access to the program was a barrier, while GP/practice endorsement of the program and flexibility in program delivery facilitated attendance.

Conclusion
Barriers to attendance at a LMP for CVD prevention related mainly to external factors including work commitments and poor physical access to the programs rather than an individuals’ health risk profile or readiness to change. Improving physical access and offering flexibility in program delivery may enhance future attendance. Finally, associations between psychological distress and attendance rates warrant further investigation.

On self-propagating methodological flaws in performance normalization for strength and power sports

Performance in strength and power sports is greatly affected by a variety of anthropometric factors. The goal of performance normalization is to factor out the effects of confounding factors and compute a canonical (normalized) performance measure from the observed absolute performance. Performance normalization is applied in the ranking of elite athletes, as well as in the early stages of youth talent selection. Consequently, it is crucial that the process is principled and fair. The corpus of previous work on this topic, which is significant, is uniform in the methodology adopted. Performance normalization is universally reduced to a regression task: the collected performance data are used to fit a regression function that is then used to scale future performances. The present article demonstrates that this approach is fundamentally flawed. It inherently creates a bias that unfairly penalizes athletes with certain allometric characteristics, and, by virtue of its adoption in the ranking and selection of elite athletes, propagates and strengthens this bias over time. The main flaws are shown to originate in the criteria for selecting the data used for regression, as well as in the manner in which the regression model is applied in normalization. This analysis brings into light the aforesaid methodological flaws and motivates further work on the development of principled methods, the foundations of which are also laid out in this work.

The effect of environmental conditions on performance in timed cycling events

Air temperature, pressure and humidity are environmental factors that affect air density and therefore the relationship between a cyclist’s power output and their velocity. These environmental factors are changeable and are routinely quite different at elite cycling competitions conducted around the world, which means that they have a variable effect on performance in timed events. The present work describes a method of calculating the effect of these environmental factors on timed cycling events and illustrates the magnitude and significance of these effects in a case study. Formulas are provided to allow the calculation of the effect of environmental conditions on performance in a time trial cycling event. The effect of environmental factors on time trial performance can be in the order of 1.5%, which is significant given that the margins between ranked performances is often less than this. Environmental factors may enhance or hinder performance depending upon the conditions and the comparison conditions. To permit the fair comparison of performances conducted in different environmental conditions, it is recommended that performance times are corrected to the time that would be achieved in standard environmental conditions, such as 20 oC, 760 mmHg (1013.25 hPa) and 50% RH.

Conscientiousness, openness to experience and extraversion as predictors of nursing work performance: a facet-level analysis

AIM: This study examined the relationships between the personality traits of conscientiousness, openness and extraversion at trait and facet-levels and three indicators of work role performance; proficiency, 'adaptivity' and proactivity measured at individual, team and organisational levels. BACKGROUND: This is one of the first studies to explore the relationship between personality, measured at trait and facet-level and performance using a comprehensive range of performance indicators. METHOD: An online survey of 393 nurses from health-care organisations across Australia was conducted to test hypothesised relationships. RESULTS: Path analyses revealed numerous relationships between personality, measured at both trait and facet-levels, and work role performance. Conscientiousness was highlighted as the strongest driver of work role performance across all the indicators, with extraversion also strongly associated with work role performance. Openness to experience, previously considered a week predictor of performance, was, when examined at the facet-level, related to all of the work role performance indicators. CONCLUSIONS: Results suggests a bandwidth effect, where the personality traits drive global performance while the facets drive specific performance. IMPLICATIONS FOR NURSING MANAGEMENT: Better understanding of the relationship between personality and work role performance will help nurse managers to foster the fit between individual and organisation, improving job satisfaction, engagement, retention and performance in role.

Learning to become an international work-based learner

In this chapter you will learn
• Key success factors for work-based learning students across cultures
• The importance of learning another way to think, write and act to be a successful work-based learning student in a multi-cultural context
• How to build your own personal learning network and wider environment, which will be essential in helping and motivating you through your studies
• How to continually improve your academic performance through self-reflection and self-leadership
• How to plan for and manage

Enhanced thermal energy harvesting performance of a cobalt redox couple in ionic liquid-solvent mixtures

Thermoelectrochemical cells are increasingly promising devices for harvesting waste heat, offering an alternative to the traditional semiconductor-based design. Advancement of these devices relies on new redox couple/electrolyte systems and an understanding of the interplay between the different factors that dictate device performance. The Seebeck coefficient (Se) of the redox couple in the electrolyte gives the potential difference achievable for a given temperature gradient across the device. Prior work has shown that a cobalt bipyridyl redox couple in ionic liquids (ILs) displays high Seebeck coefficients, but the thermoelectrochemical cell performance was limited by mass transport. Here we present the Se and thermoelectrochemical power generation performance of the cobalt couple in novel mixed IL/molecular solvent electrolyte systems. The highest power density of 880 mW m-2, at a ΔT of 70 °C, was achieved with a 31 (v/v) MPN-[C2mim][B(CN)4] electrolyte combination. The significant power enhancement compared to the single solvent or IL systems results from a combination of superior ionic conductivity and higher diffusion coefficients, shown by electrochemical analysis of the different electrolytes. This is the highest power output achieved to-date for a thermoelectrochemical cell utilising a high boiling point redox electrolyte.

Testing the circumplex model of emotions in a consumer setting

There is widespread belief that more positive emotional reactions to consumption situations will lead to positive business outcomes such as increased market share through the combination of increased loyalty, repeat purchase and strengthened reputation. However, most of the psychological work on emotions has not dealt directly with consumption experiences, but rather broader everyday experiences. In this study, psychological models of emotion were tested using magazine subscribers, specifically looking at their emotional responses to the magazine and the overall subscription package. The aim was to determine whether one of the major theories on emotional structure, the circumplex model, is relevant and consistent when applied specifically to a consumption experience. The results are positive, with the model being supported, and they provide insight into the structure and relations of different emotional responses (e.g., satisfaction, delight) consumers might have to a consumption experience.

Examining communication and team performance during clinical handover in a complex environment : the private sector post-anaesthetic care unit

* Threats to patient safety during clinical handover have been identified as an ongoing problem in health care delivery.

* In complex handover situations, organisational, cultural, behavioural and environmental factors associated with team performance can affect patient safety by undermining the stability of team functioning and the effectiveness of interprofessional communication.

* We present a practical framework for promoting systematic, comprehensive measurement of the factors involved in clinical handover.

* The framework can be used to develop viable solutions to the problems of clinical handover.

* The framework was devised and used in a recent project examining interprofessional communication and team performance during clinical handover in post-anaesthetic care units.

* The framework combines five key concepts: clinical governance, clinician engagement, ecological validity, safety culture and team climate, and sustainability.

* We believe that use of this framework will help overcome the limitations of previous research that has not taken into account the complex and multifaceted influences on clinical handover and interprofessional communication.

Situational and dispositional indicators of performance : competing models in education

The attainment of high grades on the Victorian Certificate of Education (VCE) is critical to the future study and employment prospects of many Australian adolescents. Thus it is important to understand the factors that contribute to performance in the VCE. The aims of this study were twofold: the main aim was to test competing models of academic performance, subsuming a range of situational and dispositional variables based on a) self-efficacy theory, b) target and purpose goals, c) cognitive skills and self-regulatory strategies, and d) positive psychology. These models were each tested in terms of English performance and mathematics performance as these units contribute proportionally the most to overall VCE scores. In order to study whether pressures peculiar to the VCE impact on performance, the competing models were tested in a sample of Victorian students prior to the VCE (year 10) and then during the VCE (year 11). A preliminary study was conducted in order to develop and test four scales required for use in the major study, using an independent sample of 302 year nine students. The results indicated that these new scales were psychometrically reliable and valid. Three-hundred and seven Australian students participated in the year 10 and 11 study. These students were successively asked to provide their final years 9, 10 and 11 English and mathematics grades at times one, three and five and to complete a series of questionnaires at times two and four. Results of the year 10 study indicated that models based on self-efficacy theory were the best predictors of both English and mathematics performance, with high past grades, high self-efficacy and low anxiety contributing most to performance. While the year 10 self-efficacy models, target goal models, positive psychology models, self-regulatory models and cognitive skill based models were each robust in the sample in year 11, a substantial increase in explained variance was observed from year 10 to year 11 in the purpose goal models. Results indicated that students’ mastery goals and their performance-approach goals became substantially more predictive in the VCE than they were prior to the VCE. This result can be taken to suggest that these students responded in very instrumental ways to the pressures, and importance, of their VCE. An integrated model based on a combination of the variables from the competing models was also tested in the VCE. Results showed that these models were comparable, both in English and mathematics, to the self-efficacy models, but explained less variance than the purpose goal models. Thus in terms of parsimony the integrated models were not preferred. The implications of these results in terms of teaching practices and school counseling practices are discussed. It is recommended that students be encouraged to maintain a positive outlook in relation to their schoolwork and that they be encouraged to set their VCE goals in terms of a combination of self-referenced (mastery) and other-referenced (performance-approach) goals.

Variables influencing the mathematics performance of first-year tertiary students : a case study

The need to understand which factors most strongly affect performance in first-year mathematics programs at Khon Kaen University (KKU), in North Eastern Thailand, provided the main focus of the study which is described. First-year mathematics students in the 1990-1991 academic year, from four KKU faculty groups (Medicine and Nursing, Agriculture, Science and Education, and Engineering) were involved in this study. Research literatures addressing variables which were likely to influence performance in early tertiary mathematical study, and variables associated with difficulties in learning mathematics at the transition from upper secondary school to tertiary studies, were reviewed. The first major aim of the study was to identify the variables which were good predictors of first-year mathematics performance at KKU. Results from stepwise multiple regression analyses indicated that the following predictor variables were statistically significant and entered the regression equations for most Faculty groups: School Mathematics Achievement, Self-Esteem, Study Habits in Mathematics, and Faculty of Study. Other predictor variables that sometimes entered regression equations (depending on the Faculty group) were Socio-Economic-Status, Mathematics Language Competence, Mathematics Confidence, Attitude Towards Mathematics, and Gender. Depending on Faculty group, the statistically significant variables accounted for between 11% and 74% of scores on fist-year KKU mathematics examinations. The predictor variables contributed much more to the variance of scores on first-semester mathematics examinations than to the variance of scores on second-semester mathematics examinations. It was also found that scores on the Direct Entry Examination Mathematics test (administered by KKU) and the School Mathematics Achievement test (developed and administered by the author) had stronger correlations with first-year KKU mathematics performance than did scores on the National Entry Examination Mathematics tests (administered by the Thai Ministry of University Affairs). Scores on the three pre-university mathematics achievement test instruments were better predictors of first-semester mathematics performance than of second-semester mathematics performance. It was found that the mean Mathematics Confidence of male students was statistically significantly higher than that of female students, but there were no statistically significant gender differences in Mathematics Misplaced Confidence. Only about 30% of the main sample ( 30% of the male and 30% of the female sample groups) had appropriate confidence in mathematics, that is, they thought their answers were correct when they were, in fact, correct, and they thought they were wrong when they were, in fact, incorrect. So far as Faculty performance differences were concerned, Engineering students had the highest Mathematics Confidence scores, followed by the Medicine and Nursing group of students and the Science and Education group students. Agriculture students had the lowest mean Mathematics Confidence score. No statistically significant differences occurred in Mathematics Misplaced Confidence between different Faculty groups. The second main aim of the study was to investigate why many first-year students experienced difficulties in coping with their mathematics units. A small group of senior secondary mathematics teachers, university mathematics lecturers, and first-year mathematics students were interviewed during the first semester of the 1990-1991 academic year. Interviews were conducted by the author according to a questionnaire format, and were aimed at identifying factors causing difficulty in the transition from senior secondary to university mathematical study. The analysis of the quantitative data together with the interview data indicated that the major sources of difficulty were associated with: (a) students' mathematical abilities; (b) curriculum content; (c) course organisation; (d) students' study habits; (e) instructional styles; and (f) assessment procedures. The results of the investigation are discussed in the light of the relevant literature and related research. The study concludes with recommendations which are addressed to mathematics teachers and education administrators in senior secondary schools in Thailand, to the Thai Ministry of Education, and to the KKU Department of Mathematics.

The prevalence of work-related deaths associated with alcohol and drugs in Victoria, Australia, 2001 - 6

To describe the presence of alcohol, cannabis and amphetamines in work-related injury deaths in Victoria, 2001–6, an observational study of work-related deaths reported to the State Coroner's Office, Victoria, Australia was conducted. Case and postmortem forensic toxicology data were obtained from the National Coroner's Information System for work-related injury deaths with positive toxicology screens. Over 6 years there were 43 worker deaths in a total of 355 unintentional work-related injury deaths. The coroner mentioned the presence of alcohol/drugs in 22 of the 43 worker deaths with positive toxicology screens. Toxicology screens were positive for alcohol and/or drugs in 79 work-related deaths overall. Overall, alcohol was present in 26 (7%) work-related deaths and cannabis or amphetamines in 20 (6%). Incidents were mainly transport related. Alcohol and/or drugs were present in a significant portion of work-related deaths. Research is needed to determine the relative contribution of alcohol and drugs compared with other contributing factors to work-related deaths.

Measuring the impact of arthritis on worker productivity : perspectives, methodologic issues and contextual factors

Leading up to the Outcome Measures in Rheumatology (OMERACT) 10 meeting, the goal of the Worker Productivity Special Interest Group (WP-SIG) was to make progress on 3 key issues that relate to the application and interpretation of worker productivity outcomes in arthritis: (1) to review existing conceptual frameworks to help consolidate our intended target and scope of measurement; (2) to examine the methodologic issues associated with our goal of combining multiple indicators of worker productivity loss (e.g., absenteeism <—> presenteeism) into a single comprehensive outcome; and (3) to examine the relevant contextual factors of work and potential implications for the interpretation of scores derived from existing outcome measures. Progress was made on all 3 issues at OMERACT 10. We identified 3 theoretical frameworks that offered unique but converging perspectives on worker productivity loss and/or work disability to provide guidance with classification, selection, and future recommendation of outcomes. Several measurement and analytic approaches to combine absenteeism and presenteeism outcomes were proposed, and the need for further validation of such approaches was also recognized. Finally, participants at the WP-SIG were engaged to brainstorm and provide preliminary endorsements to support key contextual factors of worker productivity through an anonymous “dot voting” exercise. A total of 24 specific factors were identified, with 16 receiving ≥ 1 vote among members, reflecting highly diverse views on specific factors that were considered most important. Moving forward, further progress on these issues remains a priority to help inform the best application of worker productivity outcomes in arthritis research.

Performance and anthropometric characteristics of prospective elite junior Australian footballers : a case study in one junior team

The aim of the study was to compare anthropometric and physical performance data of players who were selected for a Victorian elite junior U18 Australian rules football squad. Prior to the selection of the final training squad, 54 players were assessed using a battery of standard anthropometric and physical performance tests. Multivariate analysis (MANOVA) showed significant (p < 0.05) differences between selected and non-selected players when height, mass, 20-m sprint, agility and vertical jump height were considered collectively. Univariate analysis revealed that the vertical jump was the only significant (p < 0.05) individual test and a near significant trend (p = 0.07) for height differentiating between selected and non-selected players with medium effect sizes for all other tests except endurance. In this elite junior football squad, physical characteristics can be observed that discriminate between players selected and non-selected, and demonstrates the value of physical fitness testing within the talent identification process of junior (16–18 years) players for squad and/or team selection. Based on MANOVA results, the findings from this study suggest team selection appeared to be related to a generally higher performance across the range of tests. Further, age was not a confounding variable as players selected tended to be younger than those non-selected. These findings reflect the general consensus that, in state-based junior competition, there is evidence of promoting overall player development, selecting those who are generally able to fulfil a range of positions and selecting players on their potential.