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Another Ingredient Contributing To Recent Audit Failures: A Study Providing Insights On Management Integrity, Bruce Oliver Jan 2005

Another Ingredient Contributing To Recent Audit Failures: A Study Providing Insights On Management Integrity, Bruce Oliver

Articles

Integrity is evidenced through behavior. It is evidenced by actions an individual's consistent observation of a code of conduct based upon a coherent set of moral (ethical) or artistic values. It suggests such a high level of trustworthiness that it is difficult to conceive of a person being false to a trust. In an audit, beginning with evaluating of the reliability of a client's accounting control systems, the auditor relies heavily on the perceived integrity of management. Thus management integrity has the potential to significantly influence the nature and scope of the independent audit. Decision-making is influenced by personal beliefs …


Product Placement In Film And Television, Michael Bovard, Jeffrey Murray Jan 2005

Product Placement In Film And Television, Michael Bovard, Jeffrey Murray

Articles

No abstract provided.


Sol–Gel Derived Organic And Inorganic Hybrid Materials For Photonic Applications: Contribution To The Correlation Between The Material Structure And The Transmission In The Near Infrared Region, Mohamed Oubaha, P. Etienne And S. Calas, P. Coudray, J.M. Nedelec, Y. Moreau Jan 2005

Sol–Gel Derived Organic And Inorganic Hybrid Materials For Photonic Applications: Contribution To The Correlation Between The Material Structure And The Transmission In The Near Infrared Region, Mohamed Oubaha, P. Etienne And S. Calas, P. Coudray, J.M. Nedelec, Y. Moreau

Articles

A promising way of fabricating integrated optics components is based on the sol–gel synthesis and photocuring of organic-inorganic hybrid materials. However, the main factor limiting the development of passive devices is the propagation losses. Moreover, the possibility to compensate these attenuations by optical amplification is competed with the multiphonon relaxation associated to the presence of OH groups. To our knowledge, OH groups were always shown as the main responsible for attenuation at the telecommunication wavelengths, namely at 1310 and 1550 nm, although the matrix is composed of organic species which can contribute to absorptions in this spectral range. This paper …


The Acs Virgo Cluster Survey. Iv. Data Reduction Procedures For Surface Brightness Fluctuation Measurements With The Advanced Camera For Surveys, Simona Mei, John P. Blakeslee, John L. Tonry, Andrés Jordán, Eric W. Peng, Patrick Côté, Laura Ferrarese, David Merritt, Miloš Milosavljević, Michael J. West Jan 2005

The Acs Virgo Cluster Survey. Iv. Data Reduction Procedures For Surface Brightness Fluctuation Measurements With The Advanced Camera For Surveys, Simona Mei, John P. Blakeslee, John L. Tonry, Andrés Jordán, Eric W. Peng, Patrick Côté, Laura Ferrarese, David Merritt, Miloš Milosavljević, Michael J. West

Articles

The Advanced Camera for Surveys (ACS) Virgo Cluster Survey is a large program to image 100 early-type Virgo galaxies using the F475W and F850LP bandpasses of theWide Field Channel of the ACS instrument on the Hubble Space Telescope (HST). The scientific goals of this survey include an exploration of the three-dimensional structure of the Virgo Cluster and a critical examination of the usefulness of the globular cluster luminosity function as a distance indicator. Both of these issues require accurate distances for the full sample of 100 program galaxies. In this paper, we describe our data reduction procedures and examine the …


Music Across Campus: A Study Of Streaming Technology Use In Iowa Academic Libraries, Elizabeth J. Cox Jan 2005

Music Across Campus: A Study Of Streaming Technology Use In Iowa Academic Libraries, Elizabeth J. Cox

Articles

This article looks at the use of streaming audio in a small subsection of academic libraries. The results of a survey are presented, in addition to a brief review of the library literature. The issues of adding a streaming technology program include computer hardware and software, funding, access, feedback, copyright, and local policy.


Cautionary Tales Of Adoption: Addressing The Litigation Crisis At The Moment Of Adoption, Elizabeth Brandt Jan 2005

Cautionary Tales Of Adoption: Addressing The Litigation Crisis At The Moment Of Adoption, Elizabeth Brandt

Articles

No abstract provided.


The European Court Of Human Rights Takes A Step Toward Balancing The Arms, Monique C. Lillard Jan 2005

The European Court Of Human Rights Takes A Step Toward Balancing The Arms, Monique C. Lillard

Articles

No abstract provided.


Justice Court Appeals: The Good, The Bad, And The Unintended, Samuel P. Newton Jan 2005

Justice Court Appeals: The Good, The Bad, And The Unintended, Samuel P. Newton

Articles

No abstract provided.


The Patriot Act And The Wall Between Foreign Intelligence And Law Enforcement, Richard Henry Seamon Jan 2005

The Patriot Act And The Wall Between Foreign Intelligence And Law Enforcement, Richard Henry Seamon

Articles

No abstract provided.


B2b E-Marketplaces In The Airline Industry: Process Drivers And Performance Indicators, Claudia-Maria Wagner, Bernd Huber, Edward Sweeney, Austin Smyth Jan 2005

B2b E-Marketplaces In The Airline Industry: Process Drivers And Performance Indicators, Claudia-Maria Wagner, Bernd Huber, Edward Sweeney, Austin Smyth

Articles

Competitive pressures are increasing within and between different strategically oriented groups of airlines. This paper focuses on the level of efficiency improvements gained by using e-Marketplaces in the procurement process. Findings from a survey among 88 international airlines reveal that the use of Business-to-Business (B2B) e-Marketplaces does play different roles across the various airline groupings. Airlines that are involved in strategic alliances show higher joint procurement activities than airlines that are not involved in strategic alliances. However, alliances are probably viewed as loose arrangements and thus airlines may be reluctant to share information on procurement prices and processes with another …


Effect Of Calcium Lactate On Quality, Safety And Nutritional Senescence Parameters Of Minimally Processed Vegetables, Ana Belen Martin-Diana, Daniel Rico, Jesus Maria Frias, Jemina Mulcahy, Gary Henehan, Catherine Barry-Ryan Jan 2005

Effect Of Calcium Lactate On Quality, Safety And Nutritional Senescence Parameters Of Minimally Processed Vegetables, Ana Belen Martin-Diana, Daniel Rico, Jesus Maria Frias, Jemina Mulcahy, Gary Henehan, Catherine Barry-Ryan

Articles

Calcium lactate maintained quality senescence indicators, as well as chlorine in Iceberg lettuce, and enhanced nutritional values during storage in sliced carrots better than chlorine. Colour and texture objective measurements did not show differences between treatments for Iceberg lettuce; however there were differences in colour in sliced carrots, showing greater change in colour values in samples treated with chlorine. Calcium lactate washing treatments prevented the bleaching effect on saladcut lettuce and sliced carrots and also diminished the appearance of white surfaces over storage. The ascorbic acid decreased during storage independently of the type of treatment used for both vegetables, however …


Novel Washing Methods To Extend The Quality And Enhance The Nutritional Value Of Minimally Processed Vegetable Products, Ana Belen Martin-Diana, Daniel Rico, Jesus Maria Frias, Jemina Mulcahy, Gary Henehan, Catherine Barry-Ryan Jan 2005

Novel Washing Methods To Extend The Quality And Enhance The Nutritional Value Of Minimally Processed Vegetable Products, Ana Belen Martin-Diana, Daniel Rico, Jesus Maria Frias, Jemina Mulcahy, Gary Henehan, Catherine Barry-Ryan

Articles

This paper reports on the development of alternative washing treatments to extend the quality and safety of fresh cut-vegetables and improve their nutritional value. Washing with Ca-lactate (3%) prevented the bleaching effect on salad-cut lettuce and sliced carrots and the appearance of whiteness on the second one normally associated with sodium hypochlorite washing solutions (120 ppm Chlorine). Ca-lactate maintained and enhanced nutritional values during storage, especially in carrots. Sliced carrots treated with Ca-lactate had significant (p


Current And Future Applications Of Surface Engineering, David Kennedy, Yueqiang Xue, Emilia Mihaylova Jan 2005

Current And Future Applications Of Surface Engineering, David Kennedy, Yueqiang Xue, Emilia Mihaylova

Articles

No abstract provided.


The New Dividend Puzzle, William Wilson Bratton Jan 2005

The New Dividend Puzzle, William Wilson Bratton

Articles

No abstract provided.


Agora: Icj Advisory Opinion On Construction Of A Wall In The Occupied Palestinian Territory Editors' Introduction, Lori Fisler Damrosh, Bernard H. Oxman Jan 2005

Agora: Icj Advisory Opinion On Construction Of A Wall In The Occupied Palestinian Territory Editors' Introduction, Lori Fisler Damrosh, Bernard H. Oxman

Articles

No abstract provided.


The Oas And Constitutionalism: Lessons From Recent West African Experience, Stephen J. Schnably Jan 2005

The Oas And Constitutionalism: Lessons From Recent West African Experience, Stephen J. Schnably

Articles

No abstract provided.


Saving Federal Sentencing Reform After Apprendi, Blakely And Booker, David Yellen Jan 2005

Saving Federal Sentencing Reform After Apprendi, Blakely And Booker, David Yellen

Articles

No abstract provided.


Federalism In Brazil, Keith S. Rosenn Jan 2005

Federalism In Brazil, Keith S. Rosenn

Articles

No abstract provided.


Afterword "We Are Now Of The View"*: Backlash Activism, Cultural Cleansing, And The Kulturkampf To Resurrect The Old Deal, Francisco Valdes Jan 2005

Afterword "We Are Now Of The View"*: Backlash Activism, Cultural Cleansing, And The Kulturkampf To Resurrect The Old Deal, Francisco Valdes

Articles

No abstract provided.


Deterring Murder: A Reply Ethics And Empirics Of Capital Punishment, Cass R. Sunstein, Adrian Vermeule Jan 2005

Deterring Murder: A Reply Ethics And Empirics Of Capital Punishment, Cass R. Sunstein, Adrian Vermeule

Articles

No abstract provided.


Group Judgments: Statistical Means, Deliberation, And Information Markets, Cass R. Sunstein Jan 2005

Group Judgments: Statistical Means, Deliberation, And Information Markets, Cass R. Sunstein

Articles

How can groups elicit and aggregate the information held by their individual members? There are three possibilities. Groups might use the statistical mean of individual judgments; they might encourage deliberation; or they might use information markets. In both private and public institutions, deliberation is the standard way of proceeding; but for two reasons, deliberating groups often fail to make good decisions. First, the statements and acts of some group members convey relevant information, and that information often leads other people not to disclose what they know. Second, social pressures, imposed by some group members, often lead other group members to …


Irreversible And Catastrophic: Global Warming, Terrorism, And Other Problems Eleventh Annual Lloyd K. Garrison Lecture On Environmental Law, Cass R. Sunstein Jan 2005

Irreversible And Catastrophic: Global Warming, Terrorism, And Other Problems Eleventh Annual Lloyd K. Garrison Lecture On Environmental Law, Cass R. Sunstein

Articles

No abstract provided.


Is Capital Punishment Morally Required? - Acts, Omissions, And Life-Life Tradeoffs Ethics And Empirics Of Capital Punishment, Cass R. Sunstein, Adrian Vermeule Jan 2005

Is Capital Punishment Morally Required? - Acts, Omissions, And Life-Life Tradeoffs Ethics And Empirics Of Capital Punishment, Cass R. Sunstein, Adrian Vermeule

Articles

Many people believe that the death penalty should be abolished even if as recent evidence seems to suggest, it has a significant deterrent effect. But if such an effect can be established, capital punishment requires a life-life tradeoff, and a serious commitment to the sanctity of human life may well compel, rather than forbid, that form of punishment. The familiar problems with capital punishment potential error, irreversibility, arbitrariness, and racial skew-do not require abolition because the realm of homicide suffers from those same problems in even more acute form. Moral objections to the death penalty frequently depend on a sharp …


Precautions Against What - The Availability Heuristic And Cross-Cultural Risk Perception Meador Lecture Series 2004-2005: Risk And The Law, Cass R. Sunstein Jan 2005

Precautions Against What - The Availability Heuristic And Cross-Cultural Risk Perception Meador Lecture Series 2004-2005: Risk And The Law, Cass R. Sunstein

Articles

Because risks are on all sides of social situations, it is not possible to be globally "precautionary." Hence, the Precautionary Principle runs into serious conceptual difficulties; any precautions will themselves create hazards of one kind or another. When the principle gives guidance, it is often because of the availability heuristic, which can make some risks stand out as particularly salient, regardless of their actual magnitude. The same heuristic helps to explain differences across groups, cultures, and even nations in the perception of risks, especially when linked with such social processes as cascades and group polarization. One difficulty is that what …


Problems With Minimalism, Cass R. Sunstein Jan 2005

Problems With Minimalism, Cass R. Sunstein

Articles

Much of Justice Sandra Day O'Connor's work on the Supreme Court embodies a commitment to judicial minimalism, understood as a preference for narrow rulings, closely attuned to particular facts. In many contexts, however, that commitment is hard to justify, simply because it imposes severe decisionmaking burdens on others and may well create more, rather than fewer, errors. For this reason, a general preference for minimalism is no more defensible than a general preference for rules. The choice between narrow and wide rulings cannot itself be made by rules or even presumptions; it requires a case-by-case inquiry. The argument is illustrated …


Testing Minimalism: A Reply Correspondence, Cass R. Sunstein Jan 2005

Testing Minimalism: A Reply Correspondence, Cass R. Sunstein

Articles

No abstract provided.


Celebrating God, Constitutionally, Cass R. Sunstein Jan 2005

Celebrating God, Constitutionally, Cass R. Sunstein

Articles

No abstract provided.


Endorsement Retires: From Religious Symbols To Anti-Sorting Principles, Adam M. Samaha Jan 2005

Endorsement Retires: From Religious Symbols To Anti-Sorting Principles, Adam M. Samaha

Articles

No abstract provided.


Undue Process: Congressional Referral And Judicial Resistance In The Schiavo Controversy Schiavo Case: A Symposium, Adam M. Samaha Jan 2005

Undue Process: Congressional Referral And Judicial Resistance In The Schiavo Controversy Schiavo Case: A Symposium, Adam M. Samaha

Articles

No abstract provided.


Preemption Of State Spam Laws By The Federal Can-Spam Act, Roger Ford Jan 2005

Preemption Of State Spam Laws By The Federal Can-Spam Act, Roger Ford

Articles

No abstract provided.