Chief Audit Executives’ Evaluations of Whistle-Blowing Allegations

This study examines the effects of the source of whistle-blowing allegations and potential for allegations to trigger concerns about reputation threats on Chief Audit Executives’ handling of whistle-blowing allegations. The participants for this study, 79 Chief Audit Executives (CAEs) and deputy CAEs, evaluated whistle-blowing reports related to financial reporting malfeasance that were received from either an anonymous or a non-anonymous source. The whistle-blowing reports alleged that the wrongdoing resulted from either the exploitation of substantial weaknesses in internal controls (suggesting higher responsibility of the CAE and internal audit) or the circumvention of internal controls (suggesting lower responsibility of the CAE or internal audit). Findings indicate that CAEs believe anonymous whistle-blowing reports to be significantly less credible than non-anonymous reports. Although CAEs assessed lower credibility ratings for the reports alleging wrongdoing by the exploitation of substantial weaknesses in internal controls, they allocated more resources to investigating these allegations.

Cultural Dynamics and Ceramic Resource Use at Late Bronze Age/Early Iron Age Troy, Northwestern Turkey

Changes in resource use over time can provide insight into technological choice and the extent of long-term stability in cultural practices. In this paper we re-evaluate the evidence for a marked demographic shift at the inception of the Early Iron Age at Troy by applying a robust macroscale analysis of changing ceramic resource use over the Late Bronze and Iron Age. We use a combination of new and legacy analytical datasets (NAA and XRF), from excavated ceramics, to evaluate the potential compositional range of local resources (based on comparisons with sediments from within a 10 km site radius). Results show a clear distinction between sediment-defined local and non-local ceramic compositional groups. Two discrete local ceramic resources have been previously identified and we confirm a third local resource for a major class of EIA handmade wares and cooking pots. This third source appears to derive from a residual resource on the Troy peninsula (rather than adjacent alluvial valleys). The presence of a group of large and heavy pithoi among the non-local groups raises questions about their regional or maritime origin. (C) 2012 Elsevier Ltd. All rights reserved.

Initial cord blood unit volume affects mononuclear cell and CD34+ cell-processing efficiency in a non-linear fashion

Umbilical cord blood (UCB) is a source of hematopoietic stem cells that initially was used exclusively for the hematopoietic reconstitution of pediatric patients. It is now suggested for use for adults as well, a fact that increases the pressure to obtain units with high cellularity. Therefore, the optimization of UCB processing is a priority.