INTERNAL CONTROL: HOW IT EVOLVED IN FOUR ENGLISH-SPEAKING COUNTRIES

1993 ◽  
Vol 20 (1) ◽  
pp. 79-102 ◽  
Author(s):  
David Hay
Keyword(s):  
United States ◽  
United Kingdom ◽  
New Zealand ◽  
Internal Control ◽  
The United States ◽  
Management Control ◽  
Public Expectations ◽  
Auditing Standards ◽  
English Speaking ◽  
Over Time

The concept of internal control, as embodied in auditing standards and other statements by professional accounting bodies, has varied over time and geographically. There are, however, a number of similarities in the events that shaped professional statements concerned with internal control in the United States, United Kingdom, Australia and New Zealand. The evolution of internal control has been influenced by increasing public expectations of auditing standards. Another influence was a trend in the evolution of management control concepts towards recognizing a broader range of influences on the control of organizations: These trends have been opposed by auditors, who wished to avoid increasing their responsibilities.

scholarly journals Cross-National Outcomes of a Digital Weight Loss Intervention in the United States, Canada, United Kingdom and Ireland, and Australia and New Zealand: A Retrospective Analysis

2021 ◽  
Vol 9 ◽  
Author(s):  
Qiuchen Yang ◽  
Ellen Siobhan Mitchell ◽  
Annabell S. Ho ◽  
Laura DeLuca ◽  
Heather Behr ◽  
...  
Keyword(s):  
United States ◽  
Weight Loss ◽  
United Kingdom ◽  
New Zealand ◽  
Mixed Models ◽  
Linear Mixed Models ◽  
The United States ◽  
Weight Loss Intervention ◽  
The Us ◽  
Over Time

Mobile health (mHealth) interventions are ubiquitous and effective treatment options for obesity. There is a widespread assumption that the mHealth interventions will be equally effective in other locations. In an initial test of this assumption, this retrospective study assesses weight loss and engagement with an mHealth behavior change weight loss intervention developed in the United States (US) in four English-speaking regions: the US, Australia and New Zealand (AU/NZ), Canada (CA), and the United Kingdom and Ireland (UK/IE). Data for 18,459 participants were extracted from the database of Noom's Healthy Weight Program. Self-reported weight was collected every week until program end (week 16). Engagement was measured using user-logged and automatically recorded actions. Linear mixed models were used to evaluate change in weight over time, and ANOVAs evaluated differences in engagement. In all regions, 27.2–33.2% of participants achieved at least 5% weight loss by week 16, with an average of 3–3.7% weight loss. Linear mixed models revealed similar weight outcomes in each region compared to the US, with a few differences. Engagement, however, significantly differed across regions (P < 0.001 on 5 of 6 factors). Depending on the level of engagement, the rate of weight loss over time differed for AU/NZ and UK/IE compared to the US. Our findings have important implications for the use and understanding of digital weight loss interventions worldwide. Future research should investigate the determinants of cross-country engagement differences and their long-term effects on intervention outcomes.

scholarly journals Greater female first author citation advantages do not associate with reduced or reducing gender disparities in academia

2020 ◽  
Vol 1 (3) ◽  
pp. 1283-1297
Author(s):  
Mike Thelwall ◽  
Pardeep Sud
Keyword(s):  
United States ◽  
New Zealand ◽  
The United States ◽  
The United Kingdom ◽  
Science Technology ◽  
Small Fields ◽  
English Speaking ◽  
Author Citation ◽  
And Mathematics ◽  
Weak Tendency

Ongoing problems attracting women into many Science, Technology, Engineering and Mathematics (STEM) subjects have many potential explanations. This article investigates whether the possible undercitation of women associates with lower proportions of, or increases in, women in a subject. It uses six million articles published in 1996–2012 across up to 331 fields in six mainly English-speaking countries: Australia, Canada, Ireland, New Zealand, the United Kingdom and the United States. The proportion of female first- and last-authored articles in each year was calculated and 4,968 regressions were run to detect first-author gender advantages in field normalized article citations. The proportion of female first authors in each field correlated highly between countries and the female first-author citation advantages derived from the regressions correlated moderately to strongly between countries, so both are relatively field specific. There was a weak tendency in the United States and New Zealand for female citation advantages to be stronger in fields with fewer women, after excluding small fields, but there was no other association evidence. There was no evidence of female citation advantages or disadvantages to be a cause or effect of changes in the proportions of women in a field for any country. Inappropriate uses of career-level citations are a likelier source of gender inequities.

scholarly journals A scoping review of female drowning: an underexplored issue in five high-income countries

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Kym Roberts ◽  
Ogilvie Thom ◽  
Susan Devine ◽  
Peter A. Leggat ◽  
Amy E. Peden ◽  
...  
Keyword(s):  
United States ◽  
Risk Factors ◽  
United Kingdom ◽  
New Zealand ◽  
Clinical Outcomes ◽  
Scoping Review ◽  
The United States ◽  
Clinical Treatment ◽  
High Income ◽  
Public Health Issue

Abstract Background Drowning is a significant public health issue, with females accounting for one third of global drowning deaths. The rate of female drowning has not decreased within high-income countries and presentations to hospital have increased. This scoping review aimed to explore adult female unintentional drowning, including risk factors, clinical treatment and outcomes of females hospitalised for drowning. Methods A systematic search of the literature following the PRISMA-ScR framework was undertaken. The databases OVID MEDLINE, Embase, CINAHL, OVID Emcare, Web of Science, Informit and Scopus were accessed. Study locations of focus were Australia, Canada, New Zealand, the United Kingdom, and the United States. Studies from January 2003 to April 2019 were included. The quality of evidence of included studies was assessed using GRADE guidelines. Results The final search results included 14 studies from Australia (n = 4), Canada (n = 1), New Zealand (n = 1), United States (n = 6), United Kingdom (n = 1), and one study reporting data from both Australia and United States. Nine studies reported risk factors for female drowning including age, with the proportion of female drowning incidence increasing with age. Although females are now engaging in risk-taking behaviours associated with drowning that are similar to males, such as consuming alcohol and swimming in unsafe locations, their exposure to risky situations and ways they assess risk, differ. Females are more likely to drown from accidental entry into water, such as in a vehicle during a flood or fall into water. This review found no evidence on the clinical treatment provided to females in hospital after a drowning incident, and only a small number of studies reported the clinical outcomes of females, with inconsistent results (some studies reported better and some no difference in clinical outcomes among females). Conclusion Adult females are a group vulnerable to drowning, that have lacked attention. There was no single study found which focused solely on female drowning. There is a need for further research to explore female risk factors, the clinical treatment and outcomes of females hospitalised for drowning. This will not only save the lives of females, but also contribute to an overall reduction in drowning.

Security Council

1954 ◽  
Vol 8 (4) ◽  
pp. 513-517
Keyword(s):  
United States ◽  
United Kingdom ◽  
New Zealand ◽  
Soviet Union ◽  
Security Council ◽  
The United States ◽  
International Peace ◽  
The United Kingdom ◽  
Peace And Security ◽  
Foreign Ministers

The question of the threat to Thailand was discussed by the Security Council at its 673d and 674th meetings. After again explaining the reasons for his government's belief that the condition of tension in the general region in which Thailand was located would, if continued, endanger the maintenance of international peace and security, the Thai representative, Pote Sarasin, again requested that the Peace Observation Commission establish a sub-commission of from three to five members to dispatch observers to Thailand and to visit Thailand itself if it were deemed necessary. The Thai draft differed from earlier Thai proposals, however, in that the original mandate of the sub-commission applie only to the territory of Thailand; if the sub-commission felt that it could not adequately accomplish its mission without observation or visit in states contiguous to Thailand, the Peace Observation Commission or the Security Council could issue the necessary instructions. Representatives of New Zealand, Turkey, Brazil, China, the United Kingdom, the United States, Denmark, Colombia and France spoke in support of the Thai draft. They denied, as had been alleged by the Soviet representative (Tsarapkin) at an earlier meeting, that Council consideration or action on this question would be detrimental to the success of the negotiations between the Foreign Ministers of the United States, United Kingdom, France, Chinese People's Republic, Soviet Union and other states in Geneva. While agreeing that it would be impropitious for the Council to consider directly the situation in Indochina as long as it was being discussed in Geneva, they argued that the question raised by Thailand was quite separate and that the Council had a duty to comply with the Thai request.

The Anglosphere and the American Embrace: The End of the British Empire and After

2019 ◽  
pp. 120-132
Author(s):  
Carl Bridge ◽  
Bart Zielinski
Keyword(s):  
United States ◽  
New Zealand ◽  
British Empire ◽  
World Trade ◽  
The United States ◽  
Western World ◽  
Post Cold War ◽  
American Hegemony ◽  
English Speaking ◽  
Security Structure

In 1919 and 1945, an English-speaking alliance had a seeming solidity born of victory. In the inter-war period, a British-led Anglosphere continued and even increased trading connections in times of crisis and remained a defence unit, while the Americans went into isolation, which was broken up by another war. After 1945, American hegemony of the Anglosphere, and the rest of the Western world, was a given and trumped the British Empire. This led to NATO, as the British imperial element of this ‘Anglo’ order was undergoing change. Australia and New Zealand could not join NATO, while Canada did, and formed ANZUS with the United States and without Britain. Trade divergence ensued, as Britain joined the EEC and the former Dominions went separate ways embedded in their regions. In the post-Cold War era, the Anglosphere remains one of the cornerstones of a global security structure, whereas, ominous for Brexit, in the important area of world trade, the Anglosphere has no relevance.

Dietary Tryptophan Ratio and Suicide in the United Kingdom, Ireland, the United States, Canada, Australia, and New Zealand

1988 ◽  
Vol 18 (1) ◽  
pp. 71-76 ◽  
Author(s):  
Michio Kitahara
Keyword(s):  
United States ◽  
Amino Acids ◽  
United Kingdom ◽  
New Zealand ◽  
Dietary Intake ◽  
The United States ◽  
Brain Neurons ◽  
Suicide Rates ◽  
The United Kingdom ◽  
Per Capita

It was hypothesized that when relative dietary intake of tryptophan per capita is low compared to certain other amino acids, less serotonin is formed in brain neurons, and suicide rates tend to be high. The hypothesis was supported for males and for both sexes combined.

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