Business busts and U.S. auditors' interest in fraud detection: Evidence from the 20th century

We find evidence that U.S. auditors increased their attention to fraud detection during or immediately after the economic contractions of the 20th century, based on a content analysis of the 12 volumes of the 20th-century auditing reference series Montgomery’s Auditing. Contractions, however, do not seem to have affected auditors’ attention to the formal goal of fraud detection. The study suggests that auditors’ aversion to the heightened risks of fraud during economic downturns leads them to focus more on fraud detection at those times regardless of the particular guidance in formal audit standards. This study is the first to find some evidence of a recession-influenced difference between fraud detection practices and formal fraud detection goals.

Student performance in field education placements: The findings of a 6-year Australian study of admissions data

This article reports on a 6-year study that examined the association between pre-admission variables and field placement performance in an Australian bachelor of social work program (N=463). Very few of the pre-admission variables were found to be significantly associated with performance. These findings and the role of the admissions process are discussed. In addition to the usual academic criteria, the authors urge schools to include a focus on nonacademic criteria during the admissions process and the ongoing educational program.

Development of specific DNA probes and their usage in the detection of Plasmodium vivax infection in blood

The application of nucleic acid probes, in the detection of pathogenic micro-organisms, has become an integral part of diagnostic technologies. In this study, Plasmodium vivax-specific DNA probes have been identified by carrying out genomic subtractive hybridization. In this approach, the recombinant clones from a P. vivax genomic library are screened with radiolabelled human and P. falciparum DNA. The colonies which react with labelled P. falciparum and human DNA are eliminated and those which do not produce any autoradiographic signal have been subjected to further screening procedures. Three Fl vivax specific DNA probes have been obtained by these repeated screenings. Further analyses indicate that these probes are specific and sensitive enough to detect P. vivax infection in clinical blood samples when used in a non-radioactive DNA hybridization assay. (C) 1995 Academic Press Limited

Crystal structure of quenched and in-field electroluminescent phosphors

Electroluminescent zinc sulfide doped with copper and chloride (ZnS:Cu, Cl) powder was heated to 400°C and rapidly quenched to room temperature. Comparison between the quenched and non-quenched phosphors using synchrotron radiation X-ray powder diffraction (XRPD) (λ = 0.828692 Å) and X-ray absorption spectroscopy (XAS) was made. XRPD shows that the expected highly faulted structure is observed with excellent resolution out to 150° 2θ (or to (12 2 2) of the sphalerite phase). The quenched sample compared to the unheated sample shows a large change in peak ratios between 46.7° and 46.9°, which is thought to correspond to the wurtzite (0 0 6), (0 3 2) and sphalerite (3 3 3)/(5 1 1) peaks. Hence, a large proportion of this sphalerite diffraction is lost from the material upon rapid quenching, but not when the material is allowed to cool slowly. The Zn K-edge XAS data indicate that the crystalline structures are indistinguishable using this technique, but do give an indication that the electronic structure has altered due to changing intensity of the white line. It is noted that the blue electroluminescence (EL) emission bands are lost upon quenching: however, a large amount of total EL emission intensity is also removed, which is consistent with our findings. We report the XRPD of a working alternating-current electroluminescence device in the synchrotron X-ray beam, which exhibits a new diffraction pattern when the device is powered in an AC field even though the phosphor is fixed in the binder. Significantly, only a few crystals are required to yield the diffraction data because of the high flux X-ray source. These in panel data show multiple sharp diffraction lines spread out under the region, where capillary data show broad diffraction intensity indicating that the phosphor powder is comprised of unique crystals, each having different structures.

Characterization of nano-composite M-2411/Y-123 thin films by electron backscatter diffraction and in-field critical current measurements

Thin films of nano-composite Y-Ba-Cu-O (YBCO) superconductors containing nano-sized, non-superconducting particles of Y2Ba 4CuMOx (M-2411 with M = Ag and Nb) have been prepared by the PLD technique. Electron backscatter diffraction (EBSD) has been used to analyze the crystallographic orientation of nano-particles embedded in the film microstructure. The superconducting YBa2Cu3O7 (Y-123) phase matrix is textured with a dominant (001) orientation for all samples, whereas the M-2411 phase exhibits a random orientation. Angular critical current measurements at various temperature (T) and applied magnetic field (B) have been performed on thin films containing different concentration of the M-2411 second phase. An increase in critical current density J c at T < 77 K and B < 6 T is observed for samples with low concentration of the second phase (2 mol % M-2411). Films containing 5 mol % Ag-2411 exhibit lower Jc than pure Y-123 thin films at all fields and temperatures. Samples with 5 mol % Nb-2411 show higher Jc(B) than phase pure Y-123 thin films for T < 77 K. © 2010 IOP Publishing Ltd.

No evidence for an item limit in change detection.

Change detection is a classic paradigm that has been used for decades to argue that working memory can hold no more than a fixed number of items ("item-limit models"). Recent findings force us to consider the alternative view that working memory is limited by the precision in stimulus encoding, with mean precision decreasing with increasing set size ("continuous-resource models"). Most previous studies that used the change detection paradigm have ignored effects of limited encoding precision by using highly discriminable stimuli and only large changes. We conducted two change detection experiments (orientation and color) in which change magnitudes were drawn from a wide range, including small changes. In a rigorous comparison of five models, we found no evidence of an item limit. Instead, human change detection performance was best explained by a continuous-resource model in which encoding precision is variable across items and trials even at a given set size. This model accounts for comparison errors in a principled, probabilistic manner. Our findings sharply challenge the theoretical basis for most neural studies of working memory capacity.