Is accountability a double-edged sword? Experimental evidence on the effectiveness of internal controls to prevent fraud

Recent legislations oblige organizations to monitor the effectiveness of internal control mechanisms that are necessary to prevent fraud. However, little is known about the effectiveness of different internal controls. We investigate whether the duty to sign work results-one of the most prominent internal control mechanisms-is effective to prevent fraud under different superior instructions. We use a 2×2 between-subjects experimental design with accountability (duty to sign work results vs. no duty to sign) and superior instructions (with vs. without profit maximization cue) as independent variables. Both manipulations of superior instructions reminded people to respect accounting standards and principles but in one condition, an instruction to increase revenues was integrated as profit maximization cue. We expected this cue to trigger a profit maximization decision frame that increases the likelihood for fraudulent revenue recording. 58 managers from an executive MBA class participated in the experiment. We find that superior instructions interact with accountability. Fraudulent revenue recording was particularly observed when people received instructions to increase revenues and had to sign their work results. Consequently, fraudulent behavior can occur without pressure to commit fraud due to profit maximization cues that are communicated by a superior and despite implemented internal control mechanisms. We discuss possible implications of our results for the prevention of fraudulent behavior.

Culturas de cobertura, acúmulo de nitrogênio total no solo e produtividade de milho

A associação de preparos conservacionistas com culturas de cobertura é importante estratégia de melhoria da qualidade do solo. Quando leguminosas são utilizadas, verifica-se incremento na disponibilidade de nitrogênio (N) para a primeira cultura em sucessão (efeito imediato). Todavia, o uso de leguminosas por vários anos pode se refletir no incremento da capacidade do solo em suprir N (efeito residual). Com o objetivo de distinguir o efeito residual do efeito imediato do uso de culturas de cobertura foi realizada esta pesquisa. Utilizou-se um experimento de longa duração (1985 a 1995) instalado na Estação Experimental Agronômica da UFRGS, RS. O delineamento experimental foi o de blocos casualizados com parcelas subsubdivididas e três repetições. As parcelas principais incluíram três sistemas de preparo: convencional, reduzido e direto; as subparcelas abrangeram três sistemas de cultura: aveia/milho (A/M), aveia + ervilhaca/milho (A + E/M) e aveia + ervilhaca/milho+caupi (A + E/M + C) e as subsubparcelas doses de N. O solo da área experimental é um Podzólico Vermelho-Escuro. No ano desta pesquisa (1995), os sistemas de cultura utilizados foram aveia/milho, ervilhaca/milho e aveia + ervilhaca/milho. Visando avaliar o efeito residual do uso de culturas de cobertura, um segmento da parcela foi mantido descoberto durante o inverno que antecedeu o cultivo do milho. A associação de preparos conservacionistas (reduzido e direto) com o uso de leguminosas aumentou o estoque de N total na camada superficial do solo. O efeito residual das leguminosas no sistema A + E/M + C promoveu incrementos de 26 e 19% na quantidade de N absorvido e rendimento de grãos, respectivamente, em relação ao histórico de uso de A/M. Contudo, a presença de resíduos de ervilhaca ainda foi a principal responsável pelo fornecimento de N ao milho (efeito imediato).

C-orgânico, N-total e substâncias húmicas sob influência da introdução de pastagens (Brachiaria sp.) em áreas de cerrado e floresta amazônica

O presente trabalho objetivou avaliar os efeitos da intervenção humana na remoção da cobertura original e seu posterior uso agrícola, pela introdução de pastagem (Brachiaria sp) na região do cerrado (Senador Canedo-GO), junto à Empresa Goiana de Pesquisa Agropecuária (EMGOPA), e da floresta amazônica (Porto Velho-RO), junto à Empresa Brasileira de Pesquisa Agropecuária (EMBRAPA), tendo como atributos principais de análises modificações nos teores de nitrogênio total, carbono orgânico, relação C/N e frações de ácidos fúlvicos, ácidos húmicos e humina. As amostras foram coletadas em setembro de 1995, em Latossolo Vermelho-Amarelo argiloso, ao longo de uma transeção que continha 24 pontos: 12 sob vegetação natural e 12 sob pastagem plantada, em duas profundidades, em ambos os ecossistemas. Os resultados permitiram observar uma diminuição nas concentrações de ácido fúlvico e humina e nos teores de N-total e C-orgânico na mudança da condição de vegetação natural para pastagem; os maiores valores foram encontrados no horizonte Ao, principalmente no solo sob floresta amazônica, revelando uma queda brusca deste para o subjacente, evidenciando o efeito do tipo da cobertura vegetal sobre o teor e sobre a distribuição dos componentes orgânicos em solos tropicais.

Teor total e capacidade máxima de adsorção de chumbo em Latossolos brasileiros

O teor total e a capacidade máxima de adsorção de chumbo (Pb) dos solos são influenciados pelos seus atributos físicos, químicos e mineralógicos e o seu conhecimento é de fundamental importância para estudos da dinâmica do Pb no meio ambiente. Neste estudo, determinaram-se o teor total e a capacidade máxima de adsorção de Pb (CMAPb) de Latossolos de várias regiões geográficas do Brasil e correlacionaram-se os valores de CMAPb com os seus atributos físicos, químicos e mineralógicos. O teor total variou de 6,14 a 30,55 mg kg-1, com média de 18,00 mg kg-1, verificando-se os maiores teores em solos das regiões sul e sudeste. A CMAPb variou de 2.115 a 19.465 mg kg-1, com média de 11.296 mg kg-1, apresentando correlação negativa com as relações Al2O3/Fe2O3 e Gt/(Gt + Hm) e correlação positiva com Si e Fe, extraídos por ataque sulfúrico, Fe, extraído pelo oxalato ácido de amônio e ditionito-citrato-bicarbonato de sódio, caulinita e hematita, bem como com os valores de CTC e superfície específica. Os solos estudados apresentaram grande capacidade de retenção de Pb, tendo os Latossolos Roxos e Latossolos Vermelho-Escuros apresentado maiores CMAPb que os Latossolos Vermelho-Amarelos e Latossolo Amarelo. Adicionalmente, a maioria dos solos apresentou CMAPb maior que a CTC a pH 7,0, o que pode ser um indicativo de que parte do Pb é adsorvido como complexo de esfera interna.

L'année 2012 de la perspective de l'interniste hospitalier [What is new in 2012 for the specialist in hospital internal medicine?].

The knowledge in internal medicine is constantly and so rapidly evolving that practices have to be updated and adjusted to recent scientific rules, in order to improve quality and efficiency in the day to day activities. Residents in the Service of internal medicine of the Lausanne University present several relevant papers published in 2012, whose results are susceptible to change the daily hospital practices. From modest impacts to real revolution, a variety of subjects are discussed in the perspective of evidence based medicine.

Application of real-time PCR for total airborne bacterial assessment : comparison with epifluorescence microscopy and culture-dependent methods

Traditional culture-dependent methods to quantify and identify airborne microorganisms are limited by factors such as short-duration sampling times and inability to count nonculturableor non-viable bacteria. Consequently, the quantitative assessment of bioaerosols is often underestimated. Use of the real-time quantitative polymerase chain reaction (Q-PCR) to quantify bacteria in environmental samples presents an alternative method, which should overcome this problem. The aim of this study was to evaluate the performance of a real-time Q-PCR assay as a simple and reliable way to quantify the airborne bacterial load within poultry houses and sewage treatment plants, in comparison with epifluorescencemicroscopy and culture-dependent methods. The estimates of bacterial load that we obtained from real-time PCR and epifluorescence methods, are comparable, however, our analysis of sewage treatment plants indicate these methods give values 270-290 fold greater than those obtained by the ''impaction on nutrient agar'' method. The culture-dependent method of air impaction on nutrient agar was also inadequate in poultry houses, as was the impinger-culture method, which gave a bacterial load estimate 32-fold lower than obtained by Q-PCR. Real-time quantitative PCR thus proves to be a reliable, discerning, and simple method that could be used to estimate airborne bacterial load in a broad variety of other environments expected to carry high numbers of airborne bacteria. [Authors]

10-year follow-up of a prospective randomized trial comparing bare-metal stenting with internal mammary artery grafting for proximal, isolated de novo left anterior coronary artery stenosis the SIMA (Stenting versus Internal Mammary Artery grafting) trial

OBJECTIVES: This study was designed to compare the long-term clinical outcome of coronary artery bypass grafting (CABG) with intracoronary stenting of patients with isolated proximal left anterior descending coronary artery. BACKGROUND: Although numerous trials have compared coronary angioplasty with bypass surgery, none assessed the clinical evaluation in the long term. METHODS: We evaluated the 10-year clinical outcome in the SIMA (Stent versus Internal Mammary Artery grafting) trial. Patients were randomly assigned to stent implantation versus CABG. RESULTS: Of 123 randomized patients, 59 underwent CABG and 62 received a stent (2 patients were excluded). Follow-up after 10 years was obtained for 98% of the randomized patients. Twenty-six patients (42%) in the percutaneous coronary intervention group and 10 patients (17%) in the CABG group reached an end point (p < 0.001). This difference was due to a higher need for additional revascularization. The incidences of death and myocardial infarction were identical at 10%. Progression of the disease requiring additional revascularization was rare (5%) and was similar for the 2 groups. Stent thrombosis occurred in 2 patients (3%). Angina functional class showed no significant differences between the 2 groups. CONCLUSIONS: Both stent implantation and CABG are safe and highly effective in relieving symptoms in patients with isolated, proximal left anterior descending coronary artery stenosis. Stenting with bare-metal stents is associated with a higher need for repeat interventions. The long-term prognosis for these patients is excellent with either mode of revascularization.

Mortality associated with diabetes mellitus in comparison with history of cardiovascular disease in older women.

BACKGROUND: Women with diabetes mellitus have an increased risk of cardiovascular disease (CVD) mortality and current treatment guidelines consider diabetes to be equivalent to existing CVD, but few data exist about the relative importance of these risk factors for total and cause-specific mortality in older women. METHODS: We studied 9704 women aged ≥65 years enrolled in a prospective cohort study (Study of Osteoporotic Fractures) during a mean follow-up of 13 years and compared all-cause, CVD and coronary heart disease (CHD) mortality among non-diabetic women without and with a prior history of CVD at baseline and diabetic women without and with a prior history of CVD. Diabetes mellitus and prior CVD (history of angina, myocardial infarction or stroke) were defined as self-report of physician diagnoses. Cause of death was adjudicated from death certificates and medical records when available (>95% deaths confirmed). Ascertainment of vital status was 99% complete. Log-rank tests for the rates of death and multivariate Cox hazard models adjusted for age, smoking, physical activity, systolic blood pressure, waist girth and education were used to compare mortality among the four groups with non-diabetic women without CVD as the referent group. Results are reported as adjusted hazard ratios (HR) with 95% confidence intervals (CI). RESULTS: At baseline mean age was 71.7±5.3 years, 7.0% reported diabetes mellitus and 14.5% reported prior CVD. 4257 women died during follow-up, 36.6% were attributed to CVD. The incidence of CVD death per 1000 person-years was 9.9 and 21.6 among non-diabetic women without and with CVD, respectively, and 23.8 and 33.3 among diabetic women without and with CVD, respectively. Compared to nondiabetic women without prior CVD, the risk of CVD mortality was elevated among both non-diabetic women with CVD (HR=1.82, CI: 1.60-2.07, P<0.001) and diabetic women without prior CVD (HR=2.24, CI: 1.87-2.69, P<0.001). CVD mortality was highest among diabetic women with CVD (HR=3.41, CI: 2.61-4.45, P<0.001). Compared to non-diabetic women with CVD, diabetic women without prior CVD had a significantly higher adjusted HR for total and CVD mortality (P<0.001 and P<0.05 respectively). CHD mortality did not differ significantly between non-diabetic women with CVD and diabetic women without prior CVD. CONCLUSION: Older diabetic women without prior CVD have a higher risk of all-cause and CVD mortality and a similar risk of CHD mortality compared to non-diabetic women with pre-existing CVD. For older women, these data support the equivalence of prior CVD and diabetes mellitus in current guidelines for the prevention of CVD.

How to screen for problematic cannabis use in population surveys: an evaluation of the Cannabis Use Disorders Identification Test (CUDIT) in a Swiss sample of adolescents and young adults.

BACKGROUND/AIMS: Cannabis use is a growing challenge for public health, calling for adequate instruments to identify problematic consumption patterns. The Cannabis Use Disorders Identification Test (CUDIT) is a 10-item questionnaire used for screening cannabis abuse and dependency. The present study evaluated that screening instrument. METHODS: In a representative population sample of 5,025 Swiss adolescents and young adults, 593 current cannabis users replied to the CUDIT. Internal consistency was examined by means of Cronbach's alpha and confirmatory factor analysis. In addition, the CUDIT was compared to accepted concepts of problematic cannabis use (e.g. using cannabis and driving). ROC analyses were used to test the CUDIT's discriminative ability and to determine an appropriate cut-off. RESULTS: Two items ('injuries' and 'hours being stoned') had loadings below 0.5 on the unidimensional construct and correlated lower than 0.4 with the total CUDIT score. All concepts of problematic cannabis use were related to CUDIT scores. An ideal cut-off between six and eight points was found. CONCLUSIONS: Although the CUDIT seems to be a promising instrument to identify problematic cannabis use, there is a need to revise some of its items.

Symptom-triggered vs fixed-schedule doses of benzodiazepine for alcohol withdrawal: a randomized treatment trial.

BACKGROUND: In alcohol withdrawal, fixed doses of benzodiazepine are generally recommended as a first-line pharmacologic approach. This study determines the benefits of an individualized treatment regimen on the quantity of benzodiazepine administered and the duration of its use during alcohol withdrawal treatment. METHODS: We conducted a prospective, randomized, double-blind, controlled trial including 117 consecutive patients with alcohol dependence, according to the Diagnostic and Statistical Manual of Mental Disorders, Fourth Edition, entering an alcohol treatment program at both the Lausanne and Geneva university hospitals, Switzerland. Patients were randomized into 2 groups: (1) 56 were treated with oxazepam in response to the development of signs of alcohol withdrawal (symptom-triggered); and (2) 61 were treated with oxazepam every 6 hours with additional doses as needed (fixed-schedule). The administration of oxazepam in group 1 and additional oxazepam in group 2 was determined using a standardized measure of alcohol withdrawal. The main outcome measures were the total amount and duration of treatment with oxazepam, the incidence of complications, and the comfort level. RESULTS: A total of 22 patients (39%) in the symptom-triggered group were treated with oxazepam vs 100% in the fixed-schedule group (P<.001). The mean oxazepam dose administered in the symptom-triggered group was 37.5 mg compared with 231.4 mg in the fixed-schedule group (P<.001). The mean duration of oxazepam treatment was 20.0 hours in the symptom-triggered group vs 62.7 hours in the fixed-schedule group (P<.001). Withdrawal complications were limited to a single episode of seizures in the symptom-triggered group. There were no differences in the measures of comfort between the 2 groups. CONCLUSIONS: Symptom-triggered benzodiazepine treatment for alcohol withdrawal is safe, comfortable, and associated with a decrease in the quantity of medication and duration of treatment.

Consultoria del procés de logística interna del laboratori d'anàlisis clíniques a l'Hospital General de Vic

Com a resultat de les politiques i estratègies de col·laboració entre la universitat de Vic i de l’hospital i de la voluntat de realitzar activitats formatives conjuntes , s’estableix un línia de treball orientada a l’estudi i anàlisi de la situació logística interna actual del laboratori d’anàlisis clíniques de l’Hospital General de Vic. El treball es centra en el procés intern del laboratori i l’abast de l’estudi es troba limitat a les àrees especifiques d’hematologia i coagulació i bioquímica. D’aquestes dues àrees el treball realitza un estudi exhaustiu del seu procés intern, identifica les seves activitats i la seva metodologia de treball amb l’objectiu d’elaborar el Value Stream Map de cadascuna de les àrees. Les àrees de Microbiologia, Banc de Sang i Urgències resten fora d’aquest estudi exhaustiu tot i que són presents en el treball per la inevitable interacció que tenen en la globalitat del procés. El treball es centra bàsicament en els processos automatitzats tot i que els processos que es duen a terme en el laboratori són tant automatitzats com manuals. També es limita al sistema productiu intern del laboratori tot i la interacció que té aquest sistema intern amb altres centres productius del sistema com ara són els centres d’atenció primària, els diversos hospitals i centres d’atenció sociosanitària. El laboratori es troba immers en el moment de l’elaboració d’aquest treball en un situació de canvi i millora del seus processos interns que consisteixen principalment en la substitució de part la maquinària actual que obliguen a la definició d’un nou layout i d’una nova distribució de la producció a cada màquina. A nivell extern també s’estan produint millores en el sistema informàtic de gestió que afecten a part del seu procés. L’objectiu del treball és donar visibilitat total al procés de logística interna actual del laboratori, identificant clarament com són i quina seqüència tenen els processos logístics interns i els mètodes de treball actuals, tant de recursos màquina com recursos persona, per poder identificar sota una perspectiva de generació de valor, aquells punts concrets de la logística interna que poden ser millorats en quant a eficiència i productivitat amb l’objectiu que un cop identificats es puguin emprendre accions i/o projectes de millora. El treball finalitza amb un anàlisis final del procés logística interna des d’una òptica Lean. Per fer-ho, identifica aquelles activitats que no aporten valor al procés o MUDA i les classifica en set categories i es realitzen diverses propostes de millora com són la implantació d’un flux continu , anivellat i basat en un concepte pull , identifica activitats que poden ser estandarditzades i/o simplificades i proposa modificacions en les infraestructures físiques per donar major visibilitat al procés. L’aspecte humà del procés es planteja des d’un punt de vist de metodologia, formació, comunicació i aplicació de les 5S.

Importância das espécies minerais no potássio total da fração argila de solos do Triângulo Mineiro

Poucos trabalhos relacionam a reserva de K em solos desenvolvidos sob clima tropical úmido com os minerais presentes na fração argila. Com esse propósito, coletaram-se amostras de 19 solos no Triângulo Mineiro, originados de diferentes materiais de origem e estádios de desenvolvimento. Dada a significativa ocorrência, tomou-se maior número de amostras no Grupo Bauru, abrangendo todas as formações geológicas encontradas na região. Os teores totais de K foram determinados após digestão das amostras de terra fina e das frações areia, silte e argila com ácidos concentrados (HF, HNO3 e H2SO4). Para avaliar a contribuição de cada espécie mineral nos teores totais de K, amostras da fração argila saturadas por Na foram submetidas a extrações seqüenciais e seletivas de minerais, na seguinte ordem: extração de Al e óxidos de Fe de baixa cristalinidade; extração de óxidos de Fe mais cristalinos; extração de gibbsita e caulinita; extração de minerais do tipo 2:1; extração de feldspatos e minerais resistentes. A composição mineralógica da fração argila refletiu o intenso grau de intemperismo e lixiviação dos solos do Triângulo Mineiro, com baixos teores de minerais de baixa cristalinidade, predomínio de caulinita e presença de outros minerais secundários resistentes. Mesmo com essa mineralogia, a fração argila apresentou o maior teor de K total, principalmente para os solos mais intemperizados. Considerando a abundância de caulinita na fração argila, este mineral foi uma importante fonte de formas não-trocáveis do nutriente. Por outro lado, a contribuição dos óxidos de Fe e de Al de baixa cristalinidade e dos óxidos de Fe mais cristalinos nos teores totais de K da fração argila foi inexpressiva. Em geral, os minerais primários facilmente intemperizáveis (mica e feldspato) contribuíram em grande proporção para o K total da fração argila, principalmente para os solos mais jovens desenvolvidos de arenito da Formação Uberaba, migmatito/micaxisto do Grupo Araxá e basalto da Formação Serra Geral.

Incidents occuring during anesthesia for total hip arthroplasty: a comparison of general versus regional anaesthesia

Background: The type of anesthesia to be used for total hip arthroplasty (THA) is still a matter of debate. We compared the occurrence of per- and post-anesthesia incidents in patients receiving either general (GA) or regional anesthesia (RA). Methods: We used data from 29 hospitals, routinely collected in the Anaesthesia Databank Switzerland register between January 2001 and December 2003. We used multi-level logistic regression models. Results: There were more per- and post-anesthesia incidents under GA compared to RA (35.1% vs 32.7 %, n = 3191, and 23.1% vs 19.4%, n = 3258, respectively). In multi-level logistic regression analysis, RA was significantly associated with a lower incidence of per-anesthetic problems, especially hypertension, compared with GA. During the post-anesthetic period, RA was also less associated with pain. Conversely, RA was more associated with post-anesthetic hypotension, especially for epidural technique. In addition, age and ASA were more associated with incidents under GA compared to RA. Men were more associated with per-anesthetic problems under RA compared to GA. Whereas increased age (>67), gender (male), and ASA were linked with the choice of RA, we noticed that this choice depended also on hospital practices after we adjusted for the other variables. Conclusions: Compared to RA, GA was associated with an increased proportion of per- and post-anesthesia incidents. Although this study is only observational, it is rooted in daily practice. Whereas RA might be routinely proposed, GA might be indicated because of contraindications to RA, patients' preferences or other surgical or anaesthesiology related reasons. Finally, the choice of a type of anesthesia seems to depend on local practices that may differ between hospitals.

La médecine interne generate: un terrain propice à l'exercice de l'éthique au quotidien [Everyday bioethics in general internal medicine]

The knowledge of the national legislation and the key concepts of bioethics are necessary for medical practice. The four principles of bioethics are autonomy, beneficence, non-maleficence, and justice. General internal medicine is the speciality of comprehensive care for often elderly patients with multiple chronic illnesses. This care is related to many ethically difficult decisions. In our article, we discuss common ethical problems in general internal medicine, including ethical aspects of the patient-physician relationship and medical decision making, the ethical significance of time management, research in bioethics and medical education.