SETTING INTERNAL AUDIT’S LONG-TERM PRIORITIES

As I have discussed in past articles, internal audit efforts must be risk-based and contribute to the long-term assurance needs of the organization and its board. A formal risk-assessment audit must be completed at least annually and the results of that assessment should direct audit priorities. Periodic updates throughout the year are also highly recommended. Over time, a focus on short-term results (quarterly financial results, meeting current regulatory requirements, etc.) has driven the priorities of management and consequently the organization toward a short-term perspective. Similarly, internal auditing’s efforts has commonly moved toward this short-term focus, boiling down priorities to whichever audits the company needs to complete in the immediate quarter or two. During the challenging business environment period some would say it is not a good time to refocus sights on the long-term horizon. I disagree. For example, knowing what the organization want to achieve in the next two to five years, and what does it need to do to get there, is critical to success! Certainly, each organization will have different goals, objectives, issues, and challenges, and no single “standard” long-term internal audit plan will work; but I took a shot at it anyway, and present the results in this article.     

Stability of interests and the predictive and concurrent validity of the 1981 Strong-Campbell Interest Inventory for college majors.

116 of the 162 Occupational scales of the 1981 revision of the Strong-Campbell Interest Inventory (SCII) were constructed with new criterion samples. This study (a) assessed the concurrent and predictive validity of the revised SCII and explored its usefulness for predicting college majors (Exp I) and (b) examined the differential effect of stable and unstable interests during college on the validity of the SCII (Exp II). Data were analyzed for 354 females and 261 males who completed the SCII as college freshmen; 81% were still enrolled in school at the time of this study. Results indicate that the revised SCII can be used to predict college majors, having concurrent and predictive validity comparable to previous forms of the SCII. It was slightly more predictive for females than for males. Findings also show that the majority of Ss had stable interests during their college careers. The revised SCII was significantly more predictive of college majors for Ss who were satisfied with their majors or who had stable interests than it was for those who were dissatisfied or had unstable interests. (14 ref) (PsycINFO Database Record (c) 2010 APA, all rights reserved)     

An efficient solver for the RANS equations and a one-equation turbulence model

A three-stage Runge-Kutta (RK) scheme with multigrid and an implicit preconditioner has been shown to be an effective solver for the fluid dynamic equations. Using the algebraic turbulence model of Baldwin and Lomax, this scheme has been used to solve the compressible Reynolds-averaged Navier–Stokes (RANS) equations for transonic and low-speed flows. In this paper we focus on the convergence of the RK/Implicit scheme when the effects of turbulence are represented by the one-equation model of Spalart and Allmaras. With the present scheme the RANS equations and the partial differential equation of the turbulence model are solved in a loosely coupled manner. This approach allows the convergence behavior of each system to be examined. Point symmetric Gauss-Seidel supplemented with local line relaxation is used to approximate the inverse of the implicit operator of the RANS solver. To solve the turbulence equation we consider three alternative methods: diagonally dominant alternating direction implicit (DDADI), symmetric line Gauss-Seidel (SLGS), and a two-stage RK scheme with implicit preconditioning. Computational results are presented for airfoil flows, and comparisons are made with experimental data. We demonstrate that the two-dimensional RANS equations and a transport-type equation for turbulence modeling can be efficiently solved with an indirectly coupled algorithm that uses RK/Implicit schemes.     

On analytical methods and inferences for 2 x 2 contingency table data from medical studies.

Analysis of 2 x 2 contingency tables is not as trivial as it appears. The choice of the statistical test can affect the inferences resulting from data analysis, especially at small sample sizes. Canned statistical programs do not necessarily lead to an appropriate test. These points are demonstrated using examples from the literature.     

Consultancies and capabilities in innovating with IT

When firms innovate with information technology (IT), they frequently retain consultants, who presumably bring certain capabilities to the process. But what capabilities are these and why do they seem to be so needed? In this essay, I consider several different consultancy specializations – business strategy, technology assessment, business process improvement, systems integration, business support services – and how they facilitate an IT innovation process both within and across firms. For each specialization, I examine the consultancy’s capabilities and contributions both to the client (within an engagement) and to the broader support of the innovation (across and beyond engagements). The analysis suggests a number of conjectures as to the influence of consultancies on an IT innovation’s adoption, diffusion and eventual institutionalization.     

人体压力分布测量及其传感技术

体压分布测量系统是测试病人坐卧时,人体与接触面之间压力的可视化工具.介绍了人体压力分布测量系统的一般结构,对其关键点--传感器技术作了较为详细的叙述.它们分别是电容式压力传感器;用电阻油墨制成的电阻式压力传感器阵列;压电电阻传感器等.有针对的介绍了国外三种典型的人体压力测试产品,Xsensor、Tekscan和FSA;论述了它们的主要特点及优缺点,并对其主要性能作了对比.最后介绍了自行设计的体压分布测量系统,并给出了实测结果.     

基于Cross-EKF定位的多机器人协作围捕策略研究

针对目前多机器人协作围捕过程中收敛速度慢、稳定性差、定位精度低的问题,提出一种新的围捕策略.设计出Cross-EKF定位算法,对目标位置的后验估计协方差进行交叉计算,以取得最小协方差区域.以区域边缘点到均值中心最大距离为半径,构建收敛圆,将对动态点的收敛扩展为对动态面的收敛.实验结果表明,系统能快速平稳地收敛该圆,从而实现对目标的精确围捕,该方法具有较高的实用价值.     

RF/wireless-interconnect: The next wave of connectivity

In the era of the nanometer CMOS technology, due to stringent system requirements in power, performance and other fundamental physical limitations (such as mechanical reliability, thermal constraints, overall system form factor, etc.), future VLSI systems are relying more on ultra-high data rates (up to 100 Gbps/pin or 20 Tbps aggregate), scalable, re-configurable, highly compact and reliable interconnect fabric. To overcome such challenges, we first explore the use of multiband RF/wireless-interconnects wh...     

NMR in pure3He films on a Nuclepore substrate

The properties of³He films on a Nuclepore substrate have been measured by pulsed NMR at a Larmor frequency of 10 MHz between 1.3 and 4.2 K. The³He film thickness was varied from 0.14 to 2 layers. The spin-spin relaxation timeT ₂ agrees well with previous measurements of³He films on Mylar and Vycor glass at low temperatures. The spin-lattice relaxation timeT ₁ for submonolayer films shows a strong temperature dependence consistent with a thermally activated process. This behavior has not previously been observed on amorphous substrates. The spin diffusion coefficient was measured for the thickest films at 4.2 and 2.6 K and found to be consistent with free atom motion of the³He in the vapor. In thin films or at low temperatures, the diffusion was too small to be observed. The magnetic coupling between the³He nuclei in a film and the protons in the Nuclepore substrate was determined from the effect of the³He on the proton-lattice relaxation time. It is about 100 times weaker than the interaction between³He and the fluorine nuclei in a Teflon substrate.     

Using a microstrip bandpass filter to compare different circuit analysis techniques

A 22.5-GHz microstrip bandpass filter is analyzed using three different circuit analysis techniques. Circuit theory modeling fails to provide an accurate prediction when compared to measured data. But a hybrid analysis, which uses electromagnetic field solver computations and circuit theory models, provides good agreement with measured data. A more complete field solver analysis of the filter also shows good agreement when compared to measurements. In the later two cases, the electromagnetic analysis captures the actual current distribution on the filter that circuit theory fails to predict. © 1995 John Wiley & Sons, Inc.