Does the expertise of outsourced IAF providers affect audit efficiency? Empirical evidence from an emerging market

Purpose This study aims to examine the effect on audit efficiency of outsourced internal audit function (IAF) providers with industry and/or firm-specific expertise. Drawing on relevant studies from external and internal audit literature, the authors assume that such IAF providers are associated with greater audit efficiency as proxied by audit report lag and audit fees. Design/methodology/approach Based on a sample of firms listed on the Omani capital market during 2005–2019, the pooled regressions are used to test the developed hypotheses. The authors use the market share approach to identify outsourced IAF industry expertise providers and tenure to measure the firm-specific expertise of outsourced IAF providers. Findings The authors find that industry outsourced IAF providers are not associated with shorter audit report lag and lower audit fees. The authors also find that firm-specific expertise outsourced IAF providers are associated with a greater reduction in audit report lag and audit fees. These conclusions are robust under a battery of analyses. The significant contribution of firm-specific expertise outsourced IAF providers to audit efficiency is incremental when abnormal audit report lag and audit fees analysis is conducted. Originality/value The results are the first to attest to the contribution of outsourced IAF with firm-specific expertise. They also show that industry expertise held by outsourced IAF providers does not contribute to audit efficiency.

FORENSIC SCIENCE POSIBILITIES WITHIN THE FRAMEWORK OF CRIMINAL PROCEEDINGS WHILE AVIATION ACCIDENTS

The article analyzes conceptual framework for specific expertise use while conducting forensic examinations related to aviation accidents. Foundations of such activities have been developed. In particular, it is stressed that effective implementation of criminal proceedings depends to a greater extent on the results of expert researches, especially if it is a complex process of aviation accident investigation. Similarly, the quality of expert researches depends on organization of research institutes activity regarding creation of effective methodologies for the analysis of different physical evidence obtained at the aviation accident scene. By using specific expertise, employees of forensic institutions independently or jointly with employees of other specialized institutions, law enforcement agencies, specialists-doctors can advance methods of expert research and, consequently, combat criminal offenses or ensure timely detection of the offender whereabouts. The possibility of expanding the compulsory appointment of forensic examinations in aviation accident criminal proceedings is being considered. Factual and legal grounds for the appointment and conduct of a forensic examination in this case are outlined. Scientifically substantiated recommendations on directions of counteraction to attacks on the aviation industry facilities are suggested, as well as the algorithm for developing innovations for the needs of law enforcement agencies is proposed. It is emphasized that the use of forensic science possibilities within the framework of a criminal proceeding related to aviation accidents is quite influential, since it helps to perform a multidisciplinary professional analysis of evidence, facilitate organization of forensic experts’ work, protect the rights of citizens and contribute to fulfillment of justice tasks in general.

Comparison of Bacterial Filtration Efficiency vs. Particle Filtration Efficiency to Assess the Performance of Non-Medical Face Masks in the Emergency Context of COVID-19 Pandemic

As a result of the current COVID-19 pandemic, the use of facemasks has become commonplace. The performance of medical facemasks is assessed using Bacterial Filtration Efficiency (BFE) tests. However, as BFE tests, require specific expertise and equipment and are time-consuming, the performance of non-medical facemasks is assessed with non-biological Particle Filtration Efficiency (PFE) tests which are comparatively easier to implement. It is necessary to better understand the possible correlations between BFE and PFE to be able to compare the performances of the different types of masks (medical vs. non-medical). In this study BFE results obtained in accordance with the standard EN 14683 are compared to the results of PFE from a reference test protocol defined by AFNOR SPEC S76-001 with the aim to determine if BFE could be predicted from PFE. Our results showed a correlation between PFE and BFE. It was also observed that PFE values were higher than BFE and this was attributed to the difference in particle size distribution considered for efficiency calculation. In order to properly compare these test protocols for a better deduction, it would be interesting to compare the filtration efficiency for a similar granulometric range.

Interprofessional grant writing seminar for early career faculty in a small, isolated teaching center

Small, isolated teaching centers have difficulty mentoring interprofessional junior faculty in research methods and grant writing. Peer mentoring programs for grant writing at larger institutions have been successful. In this short report, we describe our program that leveraged mentor experience using four framing seminars followed by project refinement in three-person peer groups and monthly mentored works in progress meetings. In its first year, ten faculty from medicine, psychology, and pharmacy completed the program and successfully obtained six funded grants. Five of the projects transitioned from single profession applications to interprofessional applications as participants connected and profession-specific expertise was identified. Refinements for future cohorts are discussed.

Molecular assessment of pathotype diversity of Phytophthora sojae in Canada highlights declining sources of resistance in soybean

The large-scale deployment of Rps (resistance to Phytophthora sojae) genes in soybean has led to the rapid evolution of the virulence profile (pathotype) of P. sojae populations. Determining the pathotypes of P. sojae isolates is important in selecting soybean germplasm carrying the proper Rps, but this process is fastidious and requires specific expertise. In this work, we used a recently developed molecular assay to assess the pathotypes of P. sojae isolates obtained throughout the provinces of Québec, Ontario and Manitoba. In preliminary assays, the molecular tool showed equivalent prediction of the pathotypes as a phenotyping assay and proved to be much faster to apply while eliminating intermediate values. Following the analysis of nearly 300 isolates, 24 different pathotypes were detected in Québec and Ontario, compared to only eight in Manitoba, where soybean culture is more recent. Pathotype 1a, 1c, 1d was predominant in Québec, while 1a, 1b, 1c, 1d, 1k was the most common in Manitoba. Overall, the results showed that 98 and 86% of the isolates carried pathotype 1a or 1c, respectively, suggesting that Rps1a and Rps1c were no longer effective in Canada. Based on the history of soybean varieties used in surveyed fields, it was found that 84% of them contained Rps genes that were no longer resistant against the pathotypes of the isolates found in the fields. While highlighting an easier and more precise option to assess pathotypes, this study presents the first pan-Canadian survey of P. sojae and stresses the importance of carefully managing the declining sources of resistance.

AGENCY, EXPERTISE AND WORKING LIFE SKILLS - STUDENTS’ CONCEPTIONS OF THE GENERIC COMPETENCES REQUIRED IN THE WORLD OF WORK

Fundamental changes in working life highlight the demands on the co-operation between the educational sector and working life, that should contribute to students’ employability. In addition to discipline-specific expertise, the development of working life skills has received increasing attention when it comes to employment. Drawing on data from Finnish universities of applied sciences (n=5) and universities (n=3), this paper examines how students (n=380) value the generic competences needed in in the world of work. The study is based on European reforms of labour markets and educational structures. This paper adds to current discourses around employability by highlighting differences between students of universities and universities of applied sciences. The implications of this research suggest paying attention to the concepts of agency, expertise and working life skills as outlined in the integrative pedagogy model, as well as emphasising the requirement for soft skills and generic competences needed in working life. <p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0767/a.php" alt="Hit counter" /></p>

Conclusion

The chapters in this volume affirm the value not only of specialized, discipline-specific research on the nature of well-being—its antecedents, and its consequences—but also of synthesizing interdisciplinary scholarship into a coherent body of research findings, theoretical explanations, and policy recommendations regarding well-being. Each of the 20 chapters makes a contribution to more than one scholarly discipline, and many bridge the social sciences and the humanities. In some cases, a disciplinary expert engaged with the methods or findings of an outside discipline. Other chapters were co-authored by scholars in the both humanities and social sciences. Still others were written by interdisciplinary experts. Beyond the individual chapters, the volume as a whole informs the meta-conversation about how scholars might draw on their specific expertise to transcend disciplinary boundaries and contribute to the collective work of conceptualizing and measuring well-being in ways that effectively advance our understanding of and ability to improve population health. In other words, we believe bringing together work from across often siloed disciplines will provide important insight regarding how individuals and social organizations can pursue the good life and build better societies. We hope that readers will appreciate each individual chapter on its own terms while also gaining a broader awareness of how the study of well-being might benefit from more sustained interdisciplinary dialogue. Ultimately, we hope our volume will encourage further efforts at synthesis by identifying and then building on areas of emerging consensus (see, for example, ...

The lost history of managed retreat and community relocation in the United States

Managed retreat refers to the relocation of population or infrastructure to address sea-level rise, climate-driven flood risk, and other threats. One variety of managed retreats involves the wholesale relocation of communities. The focus of retreat and relocation projects is to make the retreating communities more resilient to future losses; add-on benefits may include environmental enhancement and broad potential social goals such as promoting equity. Facing spiraling flooding and other climate-change impacts, the United States has been planning and implementing new retreat projects, but without full awareness of past relocations. This study reviews more than 50 relevant community relocations in U.S. history. These endeavors represent millions of taxpayer dollars and enormous investment of personal effort, leadership, triumph, and frustration by residents. And these case studies represent real-world, context-specific expertise needed to guide future U.S. retreat and relocations efforts. This study reviews U.S. relocation history as a resource for scholars of managed retreat, disaster management professionals, and local stakeholders contemplating retreat.

Improving Inter-Agency Data Sharing Through Linkage Spine Interoperability

IntroductionLinkage of Federal Government data in Australia is conducted primarily through Accredited Integrating Authorities (AIAs). These agencies hold different dataset from Commonwealth and state/territory government agencies. Historically, linkage projects involving data held by different AIAs has been inefficient, requiring the transfer of identifiable data between agencies, and relinking data that have already been linked by another agency. Objectives and ApproachTwo AIAs (the AIHW and ABS) have developed a system of interoperable linkage spines to address this issue. By using common datasets as a base, the agencies have improved the efficiency and security of linkage projects. This process was developed through an analysis of spine datasets, and two test projects to share data between the agencies. ResultsThe two test projects were successfully able to link cross-portfolio and cross-jurisdictional data without the need to share additional identifying information between the AIAs. Preliminary results suggest a high linkage rate from this process, and work is underway to quantify the linkage quality compared to traditional linkage methodologies. The ABS and AIHW are also investigating the implications for linkage quality as more datasets are included in the agencies’ linkage spines. Conclusion / ImplicationsThe success of this project will increase the efficiency of cross-jurisdictional and cross-portfolio linkage in Australia. It will also allow specialised AIAs to work on datasets where they have specific expertise, and feed these into broader projects. This is expected to have an additional impact on public trust in the linkage system, by minimising the sharing of personally identifiable information while still maintaining high quality linkage.