Home About us Contact
|
Home About us Contact | ||
|
|
||
Risk Situations (risk + situation)
Selected AbstractsThe Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting,CONTEMPORARY ACCOUNTING RESEARCH, Issue 2 2004STEPHEN K. ASARE Abstract This study examines the impact of alternative risk assessment (standard risk checklist versus no checklist) and program development (standard program versus no program) tools on two facets of fraud planning effectiveness: (1) the quality of audit procedures relative to a benchmark validated by a panel of experts, and (2) the propensity to consult fraud experts. A between-subjects experiment, using an SEC enforcement fraud case, was conducted to examine these relationships. Sixty-nine auditors made risk assessments and designed an audit program. We found that auditors who used a standard risk checklist, structured by SAS No. 82 risk categories, made lower risk assessments than those without a checklist. This suggests that the use of the checklist was associated with a less effective diagnosis of the fraud. We also found that auditors with a standard audit program designed a relatively less effective fraud program than those without this tool but were not more willing to seek consultation with fraud experts. This suggests that standard programs may impair auditors' ability to respond to fraud risk. Finally, our results show that fraud risk assessment (FRASK) was not associated with the planning of more effective fraud procedures but was directly associated with the desire to consult with fraud specialists. This suggests that one benefit of improved FRASK is its relation with consultation. Overall, the findings call into question the effectiveness of standard audit tools in a fraud setting and highlight the need for a more strategic reasoning approach in an elevated risk situation. [source] Transgenic expression of CCK2 receptors sensitizes murine pancreatic acinar cells to carcinogen-induced preneoplastic lesions formationINTERNATIONAL JOURNAL OF CANCER, Issue 1 2005Anne Mathieu Abstract In humans, initial events of pancreatic carcinogenesis remain unknown, and the question of whether this cancer, which has a ductal phenotype, exclusively arises from duct cells has been raised. Previous studies have demonstrated that transgenic expression of the CCK2 receptor in acinar cells of ElasCCK2 mice plays a role in the development of pancreatic neoplasia. The aim of our study was to examine initial steps of carcinogenesis in ElasCCK2 mice, adding a supplementary defect by using a chemical carcinogen, azaserine. Results of posttreatment sequential immunohistochemical examinations and quantifications demonstrate that mice responded to azaserine. Transition of acinar cells into duct-like cells expressing Pdx1 and gastrin, as well as proliferation of acinar cells, were transiently observed in both transgenic and control mice. The carcinogen also induced formation of preneoplastic lesions, adenomas, exhibiting properties of autonomous growth. Importantly, expression of the CCK2 receptor increased the susceptibility of pancreas to azaserine. Indeed, treated ElasCCK2 mice exhibited larger areas of pancreatic acinar-ductal transition, increased cellular proliferation as well as larger adenomas areas vs. control mice. These amplified responses may be related to auto/paracrine stimulation of CCK2 receptor by gastrin expressed in newly formed duct-like cells. Our results demonstrate that activation of CCK2 receptor and azaserine result in cumulative effects to favor the emergence of a risk situation that is a potential site for initiation of carcinogenesis. © 2005 Wiley-Liss, Inc. [source] Childbearing depressive symptomatology in high,risk pregnancies: The roles of working models and social supportPERSONAL RELATIONSHIPS, Issue 4 2002Avi Besser Guided by both attachment and social support theories, the authors conducted a longitudinal investigation exploring the concomitant effects of perceptions of spouse support (anticipated and received spouse support) and internal working models of attachment (positive,self and positive,other), on childbearing depressive symptomatology. Distinct main and interaction effects for attachment dimensions and perceived support variables were hypothesized for high, and low,risk pregnancies. Participants in the final sample were 200 pregnant women who completed the self,report between the 25th and the 29th weeks of pregnancy, and 8 weeks after childbirth. Controlling for initial levels of depressive symptoms and health conditions, results demonstrated the protective role of high levels of received support and of positive,other models on childbirth depressive symptoms. Moreover, received support and models of positive,other were found to interact with health conditions, producing distinct moderation effects: Received support was found to be a significantly stronger protective factor for childbearing depression among women with low,risk pregnancies; positive,other models were found to be a significantly stronger protective factor among women with high,risk pregnancies. The implications of these findings for the understanding of intrapersonal and interpersonal factors in successful coping with a health risk situation are discussed. [source] Predation risk allocation or direct vigilance response in the predator interaction between perch (Perca fluviatilis L.) and pike (Esox lucius L.)?ECOLOGY OF FRESHWATER FISH, Issue 3 2005A. Vainikka Abstract , Predation risk allocation hypothesis predicts that a prey's response to predator depends on prey's previous experience on predator. Here we tested whether the group of three perch respond differentially to pike, predator of perch, depending on the timing of high constant (HC) and high unpredictable (HU) risk periods within low constant risk periods in short-term (10 h) experiments, and whether the response is stronger during a HU risk period than during a HC risk period. Perch clearly erected the dorsal fin in response to predation risk treatments (pike odour only, odour and visible pike). Decrease in activity and increase in shoaling behaviour were observed mainly during high risk periods. However, the perch's responses to pike did not differ statistically between periods of various levels of predation risk or depending on the timing of high risk situations within constant low risk periods, and thus, suggesting that perch respond mainly to changes in the current predation risk. Resumen 1. La hipótesis de la asignación de riesgo a la predación predice que la respuesta a un predador depende de la experiencia previa de la presa al predador. En este trabajo analizamos si un grupo de tres individuos de Perca fluviatilis respondían de forma distinta a la presencia de Esox lucius, (un predador común de esta especie) y si éstas dependían del momento en el que se producen periodos de alto riesgo constante y de alto riesgo impredecible, en experimentos de corto plazo (10 horas) de riesgo bajo y constante y si la respuesta era mayor durante perí odos de riesgo impredecible y alto que durante períodos de riesgo constante alto. 2. Claramente P. fluviatilis respondió levantando la aleta dorsal en respuesta a los tratamientos de riesgo a la predación (solamente olor y olor + visibilidad de E. lucius). Una menor actividad y una mayor tendencia a la formación de bancos fueron observados durante períodos de alto riesgo. Sin embargo, las respuesta de P. fluviatilis a E. lucius no difirieron estadísticamente entre períodos de varios niveles de riesgo a la predación o entre aquellos que dependieron del momento en el que se produjeron situaciones de alto riesgo dentro de períodos de bajo riesgo constante. 3. Concluimos que P. fluviatilis puede utilizar señales olfatorias como determinantes de respuestas al riesgo a la predación y responder a aumentos de riesgo, sin excluir la posibilidad de que amenazas repetidas decrezcan la intensidad de la respuesta. Nuestros resultados, obtenidos en experimentos realizados a pequeña escala temporal, no niegan la posibilidad de la P. fluviatilis y otras especies puedan balancear la alimentación con actividades anti-predación, de acuerdo a cambios en el riesgo de predación a lo largo de escalas temporales de varios días. [source] Prevention of dog bites: Evaluation of a brief educational intervention program for preschool childrenJOURNAL OF COMMUNITY PSYCHOLOGY, Issue 1 2003Fiona Wilson Dog bites are an underestimated societal problem. Victims suffer injuries, both physical and emotional, that sometimes end in death, and the economic cost to the community is high. The most frequent victims are children, many of whom are bitten at home. Current interventions, primarily aimed at the control of dogs in public areas, appear unlikely to reduce the incidence of dog bites within this group. In this study, parents' beliefs about their children's behavior around familiar and strange dogs were investigated using a questionnaire. The impact of a brief educational dog safety program on 192 kindergarten children (M = 4.68 years of age) was then evaluated. The questionnaire data revealed that many children engage in unsafe behaviors around dogs, and that parents are largely unaware of the dangers associated with such behaviors. The dog safety program resulted in a significant increase in the ability of children to identify high risk situations for up to 4 weeks, with the benefits being even greater in those children whose parents were also given information regarding safe behaviors around dogs. © 2003 Wiley Periodicals, Inc. [source] Lost in the field: ensuring student learning in the ,threatened' geography fieldtripAREA, Issue 1 2010Clare Herrick As a result of its importance to the discipline's identity and epistemology, the nature of fieldwork and the fieldtrip itself have recently come under close scrutiny in the education and geographical literature. Moreover, not only is their pedagogical importance being debated, but also their future viability at a time of increasing pressure on institutions to minimise potential risk situations in the field, offer value for money to students as well as following the increasingly common and popular trend of long-haul fieldtrips. This paper therefore critically interrogates the role and use of fieldwork within geographical teaching and learning in the light of its changing and increasingly contested status within the discipline in three parts. First, it outlines and reflects upon the current debate surrounding the threat to the primacy of fieldtrips in geography at a time of ongoing upheaval in higher education. Second, through the empirical example of personal experiences teaching on second-year undergraduate urban geography fieldtrips to San Francisco in December 2007 and 2008, the paper engages with the current discussions of the pedagogical importance of fieldtrips. Third, the paper asks, to what extent teaching in ,the field' might foster the ,experiential' or ,active' learning needed to inspire the kind of ,deep learning' approaches that hold the kind of ,transformative' potential envisaged as a key goal of education more broadly. Through exploring these ideas with reference to recent and relevant experience, the paper aims to critically interrogate the role and value of fieldtrips at a time when their potential demise is being cast as a fundamental assault on geography's founding identity and pedagogical traditions. The paper concludes that despite the threats it faces, the pedagogical significance of fieldwork means that it must remain a fundamental tenet of the geographical educational experience. [source] Factors associated with violent victimisation among homeless adults in Sydney, AustraliaAUSTRALIAN AND NEW ZEALAND JOURNAL OF PUBLIC HEALTH, Issue 4 2009Sarah Larney Abstract Objective: To determine the prevalence and correlates of violent victimisation among homeless people in inner-Sydney. Method: Cross-sectional design. Clients of a shelter for homeless, substance-using adults were interviewed about their drug use, mental health and violent victimisation in the previous 12 months. Logistic regression was used to identify factors associated with victimisation. Results: Participants reported complex drug use histories and high levels of depression, post-traumatic stress disorder (PTSD) and schizophrenia or other psychotic disorders. Forty-eight per cent of participants reported past year victimisation. In univariate analyses, being female, schizophrenia/psychotic disorder, PTSD, depression and regular use of psychostimulants were associated with increased risk of victimisation. In multivariate analyses, regular use of psychostimulants (odds ratio [95% CI] 5.07 [1.53-16.84]), schizophrenia or other psychotic disorder (3.13 [1.24-7.9], and depression (2.65 [1.07-6.59]) were associated with increased risk of victimisation. Conclusions and implications: This sample of homeless, substance-using adults experienced high levels of violence. People with poor mental health and regular psychostimulant users were at greater risk of victimisation. A longitudinal study to determine whether victimisation prolongs homelessness is warranted. Clinical staff working with homeless populations need to be aware of the likelihood of past and future victimisation and its effects on mental health. Homeless persons may benefit from learning to identify risk situations for victimisation and how to de-escalate potentially violent situations. [source] 7 Layered Simulation: A Novel Approach to Medical Malpractice EducationACADEMIC EMERGENCY MEDICINE, Issue 2008Nathaniel Schlicher Overview:, We present a novel approach to the use of simulation in medical education with a two-event layered simulation. A patient care simulation with an adverse outcome was followed by a delayed simulated deposition. Process:, Senior residents in an academic emergency medicine program were solicited as simulation research volunteers. Other than stating that the research involved adverse outcomes, no identifying information was given. Seven volunteers participated in a simulation involving a forced error (nurse confederate gave an incorrect medication dose). Based on the initial simulation, one physician completed a simulated deposition in a teaching conference six weeks later conducted by a licensed attorney with malpractice experience. The audience, consisting of residents, attendings, and students, watched a recording of the patient care, witnessed the deposition, and evaluated the experience using a 13 question survey with five-point Likert scales. Outcome:, Participants felt that, overall, the training program was a useful educational tool (average Likert score of 4.63) that would change aspects of their practice (3.31). Participants stated that they would be more careful in their documentation (3.88), review high risk situations with staff (4.00), and monitor more carefully for errors (3.95). Overall, there was a degree of increased fear of the litigation process (3.95), but participants felt they would improve the risk profile of their practices (3.70). Conclusion:, A novel approach to medical education was successful in changing attitudes and provided an expanded educational experience for participants. Layered simulation can be successfully incorporated into educational programs for numerous issues including medical malpractice. [source] | |||||||||||||