Social audit failure: Legal liability of external auditors

In this chapter, we look at the step beyond reporting, to the external audit or assurance function. The role of any audit engagement is to provide a professional opinion on a set of financial or non-financial assertions reported by an organization's management, based on an agreed evaluative framework. Any such opinion is not a guarantee that the underlying report is free from fraud or misstatement. Where an audit opinion on financial statements is incorrect, this is referred to as an audit failure. Specifically, the textbook definition of audit failure has two components: that the financial statements contain a serious error and that the auditor has failed to detect the error due to the auditor's failure during the audit process.

Peer leader led revision skills workshop – who benefits?

In response to student requests, a peer leader led revision skills workshop was run just prior to a mid-semester exam in pharmacology. This skills workshop was well attended and received by equal percentages of both accelerated and traditional students (who were in their 4th semester at university). This suggests that both accelerated and traditional students can benefit from peer led revision skills workshops.

Nursing physical assessment for patient safety in general wards: Reaching consensus on core skills

Aims and objectives To determine consensus across acute care specialty areas on core physical assessment skills necessary for early recognition of changes in patient status in general wards. Background Current approaches to physical assessment are inconsistent and have not evolved to meet increased patient and system demands. New models of nursing assessment are needed in general wards that ensure a proactive and patient safety approach. Design A modified Delphi study. Methods Focus group interviews with 150 acute care registered nurses (RNs) at a large tertiary referral hospital generated a framework of core skills that were developed into a web-based survey. We then sought consensus with a panel of 35 senior acute care RNs following a classical Delphi approach over three rounds. Consensus was predefined as at least 80% agreement for each skill across specialty areas. Results Content analysis of focus group transcripts identified 40 discrete core physical assessment skills. In the Delphi rounds, 16 of these were consensus validated as core skills and were conceptually aligned with the primary survey: (Airway) Assess airway patency; (Breathing) Measure respiratory rate, Evaluate work of breathing, Measure oxygen saturation; (Circulation) Palpate pulse rate and rhythm, Measure blood pressure by auscultation, Assess urine output; (Disability) Assess level of consciousness, Evaluate speech, Assess for pain; (Exposure) Measure body temperature, Inspect skin integrity, Inspect and palpate skin for signs of pressure injury, Observe any wounds, dressings, drains and invasive lines, Observe ability to transfer and mobilise, Assess bowel movements. Conclusions Among a large and diverse group of experienced acute care RNs consensus was achieved on a structured core physical assessment to detect early changes in patient status. Relevance to clinical practice Although further research is needed to refine the model, clinical application should promote systematic assessment and clinical reasoning at the bedside.

Equipping the mud crab industry with innovative skills through extension of best practice handling

Maximum adoption throughout the supply-chain of research findings that attained premium quality for live mud crabs.

Uncertainty in length measurements of live coral trout: implications for compliance and enforcement of minimum legal size limits.

Report on evidence of shrinkage of live coral trout during professional fishing operations on the Great Barrier Reef in 2000. Excel data includes the following fields: Column A. Fish (fish number from 1 -24) Column B. Bin (1-8, container the fish was held in during the experiment) Column C. Measure (1-7, number of the measurement of each fish) Column D. Observer (1 or 2, making the measurement) Column E. Time 2 Column F. Time (time of the day the measurement was made) Column G. FL (Fork Length) Column H. TL (Total Length) Column I. Difference (difference in length between measures) Column J. Order Column K. Temperature (surface water temp under the boat)

Development, reliability and validity of the queensland evaluation of wheelchair skills (QEWS)

- Objectives To develop and test a valid and reliable assessment of wheelchair skills for individuals with spinal cord injuries (SCI); the Queensland Evaluation of Wheelchair Skills (QEWS). - Setting Hospital, Australia. - Methods Phase 1: Four Delphi panel rounds with clinical experts were used to develop the QEWS. Phase 2: Intra-rater and inter-rater reliability of the QEWS items were examined in 100 people with SCI. Phase 3a: Concurrent validity was investigated by examining the association between QEWS total scores and physiotherapists’ global ratings of wheelchair skill performance. Phase 3b: Construct validity was tested in 20 people with recent SCI by examining change in QEWS total scores between when they first mobilised in a wheelchair and scores obtained 10 weeks later. - Results Phase 1: The QEWS was developed. Phase 2: The intra-class correlation coefficients reflecting the intra-rater reliability and the inter-rater reliability for the QEWS total score were 1.00 and 0.98, with scores being within one point of each other 96 and 91% of the time, respectively. Phase 3a: The QEWS total scores were comparable with the global rating of wheelchair skill performance (r2=0.93). Phase 3b: The QEWS scores changed by a median (interquartile range (IQR)) of 4 (1 to 6) points over the 10-week period following first wheelchair mobilisation. - Conclusion The QEWS is a valid and reliable tool for measuring wheelchair skills in individuals with SCI. The QEWS is efficient and practical to administer and does not require specialised equipment.

Conclaves and concurrent expert evidence: A positive development in Australian legal practice?

Many Australian courts now prefer pre-hearing meetings of experts (conclaves) being convened to prepare joint reports to identify areas of agreement and disagreement, followed by concurrent expert evidence at trial. This contrasts to the traditional approach where experts did not meet before trial and did not give evidence together. Most judges, lawyers and expert witnesses favour this as a positive development in Australian legal practice, at least for civil disputes. This new approach impacts medical practitioners who are called upon to give expert evidence, or who are parties to disputes before the courts. Arguably, it is too soon to tell whether the relative lack of transparency at the conclave stage will give rise to difficulties in the coronial, disciplinary and criminal arenas.

Lt. Colonel Rachel (Rae) Diane Landy papers undated, 1913-2000

Rachel Diane Landy Papers consist of correspondence, reminiscences, legal documents, journal, newspaper and magazine articles and color Xerox copies of photographs as well as original photographs. This collection is of value to researchers studying the history of Hadassah and the living conditions and state of medical care in Palestine during the second decade of the 20th century. It is also of interest to researchers studying women in America during the first half of the 20th century who were able to pursue a challenging and productive career and become a leader and innovator in their chosen field. In addition it will be of interest to those researching the graduates of the Cleveland public and professional schools at the end of the 19th and beginning of the 20th centuries, and the Cleveland Jewish community and the George Crile U.S. Army Hospital in Cleveland during the 1940's.

Creating employability skills in SMEs: Modification through interaction

This paper is concerned with the degree to which the graduate skills required by industry are developed in Australian universities. Despite acknowledgement of the need to increase the graduate skills of students, it would seem that the stated intentions of Australian universities in this respect do not yet meet the expectations of industry. The development of an enterprise program at the University of Tasmania provides by way of example, support that the development of industry-desired skills is possible alongside the desirable knowledge outcomes of a university. It is argued that lecturers and students must give and accept more responsibility for learning to enable the development of desirable graduate skills.

Policing expert testimony in a death investigation: Medical opinion as legal fact

Within coronial investigations, pathologists are called upon to given evidence as to cause of death. This evidence is given great weight by the coroners; after all, scientific ‘truth’ is widely deemed to be far more reliable than legal ‘opinion’. The purpose of this paper is to examine the ontological and epistemological status of that evidence, from the perspectives of both the pathologists and the coroners. As part of an Australian Research Council Linkage Grant, interviews were conducted with seven pathologists and 10 coroners from within the Queensland coronial system. Contrary to expectations, and the work of philosophers of science, such as Feyerabend (1975), pathologists did not present their findings in terms of unequivocal facts or objective truths relating to causes of death. Rather, their evidence was largely presented as ‘educated opinion’ based upon ‘the weight of evidence’. It was actually the coroners who translated that opinion into ‘medical fact’ within the proceedings of their death investigations, arguably as a consequence of the administrative necessity to reach a clear-cut finding as to cause of death, and on the basis of their own understanding of the ontology of medical knowledge. These findings support Latour’s (2010) claim that law requires a fundamentally different epistemology to science, and that science is not entirely to blame for the extravagant truth-claims made on its behalf

Enterprise technology governance: New information and technology core competencies for boards of directors

Boards of directors have legal and ethical responsibilities to be competent. Yet, in a world where business models and whole sectors are being disrupted by rapid information and technology change, a majority of directors lack IT governance knowledge and skills. Individual IT competency and collective board Enterprise Technology Governance capability is a global problem. Without capability, boards are potentially flying blind, and risk is increased and opportunities to lead and govern digital transformation lost. To address this capability gap, this research provides the first multi-industry validated Enterprise Technology Governance competency set for use in board evaluation, recruitment and professional development.

The gradual release of responsibility: A case study of teaching science inquiry skills

This thesis investigated how a year-4 teacher used a pedagogical approach referred to as the Gradual Release of Responsibility (GRR) model of instruction for teaching Science Inquiry Skills in a primary classroom. Through scaffolding her students' learning using the GRR, the teacher guided her students towards developing an understanding about Scientific Inquiry leading to the foundations of scientific literacy. A learning environment was established in which students engaged in rich conversations, designed and conducted experiments using fair testing procedures, analysed and offered justifications for results, and negotiated knowledge claims in ways similar to some of those in the scientific community.

'Create a Better Online You': Designing online learning resources to develop undergraduate social media skills

This article charts the development of the 'Create a Better Online You' (CBOY) project. The focus of CBOY was the social media skills of undergraduate students at QUT. While many students will have encountered 'cybersafety' training in primary or secondary school, however, a comprehensive environmental scan revealed little in the way of social media resources targeted at undergraduate students. In particular, there was little to no focus on the ways in which social media could be used strategically to develop a positive online reputation and enhance chances of employability post tertiary education. The resources created as part of CBOY were the result of a comprehensive literature review, environmental scan, interviews with key internal and external stakeholders, and in discussion with undergraduate students at Queensland University of Technology (QUT). Following the comprehensive environmental scan, it appears that CBOY represents one of the first free, openly accessible, interactive resources targeting the social media skills of undergraduates.