Business Commons^™

How Corporate Culture Impacts Unethical Distortion Of Financial Numbers, Joseph F. Castellano, Kenneth Y. Rosenzweig, Harper A. Roehm

Accounting Faculty Publications

The recent accounting scandals have highlighted the critical role that investor confidence in the accuracy and lack of distortion of accounting data plays in the health of capital markets and, indeed, the whole economy. The legal and moral culpability of top-level company managers (as well as auditors) is an issue that will be addressed by the nation in the coming months. Whether or not legal sanctions are imposed on managers, it would be well to examine some of the reasons managers may feel compelled to distort accounting numbers as well as engage in other actions that damage the interests of …

Qtc Is Associated With Obesity And Physical Activity Level For African American Females, C. Jayne Brahler

Health and Sport Science Faculty Publications

Long QT syndrome (LQTS) is an independent risk factor for cardiovascular or ischemic disease mortality. Obesity as a cause for acquired LQTS in otherwise healthy individuals is rapidly gaining the attention of the scientific community. African American people have a higher incidence of obesity compared to Caucasians, yet race-specific information is not available for their prevalence of LQTS. Chronic physical activity can help reduce the incidence of obesity, yet little is known about the effects of chronic physical activity on acquired LQTS. Subjects in this study were a volunteer sample of African American mothers (21-53 yr, n = 44) and …

Constraint Programming For Scheduling, John J. Kanet, Sanjay L. Ahire, Michael F. Gorman

MIS/OM/DS Faculty Publications

Our goal is to introduce the constraint programming (CP) approach within the context of scheduling. We start with an introduction to CP and its distinct technical vocabulary. We then present and illustrate a general algorithm for solving a CP problem with a simple scheduling example.

Next, we review several published studies where CP has been used in scheduling problems so as to provide a feel for its applicability. We discuss the advantages of CP in modeling and solving certain types of scheduling problems. We then provide an illustration of the use of a commercial CP tool (OPL Studio) in modeling …

The Pervasive Impact Of Information Technology On Internal Auditing, Sridhar Ramamoorti, Marcia L. Weidenmier

Books and Book Chapters by University of Dayton Faculty

The impetus for this supplemental chapter titled The Pervasive Impact of Information Technology on Internal Auditing comes from The Institute of Internal Auditors Research Foundation (IIARF) monograph, Research Opportunities in Internal Auditing (2003), hereafter ROIA. ROIA combines theory and practice in conceptual frameworks to promote an understanding of the contemporary internal auditing environment. The goals of ROIA include stimulating academic research on significant internal auditing topics and serving as a “communication bridge” between academics and practicing professionals.

ROIA provided us with internal auditing related subject matter content, including the most promising areas of information technology (IT) application in internal auditing. …