180,109 research outputs found
THE DOUBLE-EDGED HELIX: SOCIAL IMPLICATIONS OF GENETICS IN A DIVERSE SOCIETY
No full textList of contributors -- Acknowledgments -- Introduction: perspectives on perspectives / Joseph S. Alper, Catherine Ard, Adrienne Asch, Jon Beckwith, Peter Conrad, and Lisa N. Geller -- Ch.1: Genetic complexity in human disease and behavior / Joseph S. Alper -- Ch.2: Geneticists in society, society in genetics / Jon Beckwith -- Ch.3: Genetics and behavior in the news: dilemmas of a rising paradigm / Peter Conrad -- Ch.4: Advocacy groups and the new genetics / Alan Stockdale and Sharon R. Terry -- Ch.5: Invisible women: gender, genetics, and reproduction / Susan Markens -- Ch.6: Prenatal diagnosis and selective abortion: a challenge to practice and policy / Adrienne Asch -- Ch.7: African American perspectives on genetic testing / Diane Beeson and Troy Duster -- Ch.8: Genetics, race, and ethnicity: searching for differ / Joseph S. Alper and Jon Beckwith -- Ch.9: The origins of homosexuality: no genetic link to social change / William Byne, Udo Schuklenk, Mitchell Lasco, and Jack Drescher -- Ch.10: Diversity and complexity in gay/lesbian/bisexual/transsexual responses to the "gay-gene" debates / C. Phoebe Lostroh and Amanda Udis-Kessler - - Ch.11: The commercialization of genetic technologies: raising public awareness / Catherine Ard and Deborah Zucker -- Ch.12: Individual, family, and societal dimensions of genetic discrimination: a case study analysis / Lisa N. Geller, Joseph S. Alper, Paul R. Billings, Carol I. Barash, Jon Beckwith, and Marvin R. Natowicz -- Ch.13: Current developments in genetic discrimination / Lisa N. Geller -- Inde
Appropriate Similarity Measures for Author Cocitation Analysis
No full textWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
An empirical investigation about using belief functions for Auditors evaluations of audit evidence
No full textSon y llarda A.B.D. ve Avrupada ya anan çe itli irket skandallar ba ms z denetime olan güveni sarsm t r. Bu durum denetim riskinin yeniden tan mlanmas na neden olmu tur. Denetim amac n n sa lanmas bak m ndan denetim kan tlar n n sa lad klar deste in Dempster- Shafer Teorisinin bir alt ba l olan kanaat fonksiyonlar ile gösterimi bu çal man n amac n olu turmaktad r. Çal man n amac na uygun olarak biçimlendirilmi bir denetim vakas üzerinde 63 denetçinin görü ü al nm t r. Denetçilerin ula t klar yarg lar göstermeleri bak m ndan olas l k teorisi gösterimi ile kanaat fonksiyonlar gösteriminin bir mukayesesi yap lm t r. Yap lan çal ma neticesinde denetim kan tlar n n içerdi i belirsizli i temsil edebilmesi bak m ndan kanaat fonksiyonlar n n denetim riskinin matematiksel gösterimine daha uygun oldu u görülmü tür.In recent years, various corporate scandals which occured in the U.S.A. and Europe undermined the trust of independent auditing. This situation caused to redefine the audit risk. The aim of this paper is to show the level of support that provided by the support of evidence with the presentation of the Dempster-Shafer theory belief functions. According to these purposes, sixty-three Turkish auditors opinions were taken. A comparison between Bayes Theory and Dempster Shafer Theorys belief functions which are a better representation of the audit judgements in terms of auditors opinions was presented. In this study, it was observed that using belief functions to evaluate audit evidence is a better mathematical presentation of the audit risk than using Bayesian method
"Closing the R&D Gap, Evaluating the Sources of R&D Spending"
No full textBoth spending and tax policies have been implemented in the United States with the goal of stimulating private sector research and development (R&D). Karier questions whether current R&D policy, especially the research and experimentation tax credit, can contribute to closing the gap between nondefense expenditures on R&D in the United States and such expenditures in other countries, such as Japan and Germany. He also explores possible changes to our current R&D policy to make it more effective.
Carbonylation of nitrosobenzenes to carbamate esters catalyzed by palladium and cupric acetates under ambient conditions
No full textPd(OAc)2 and Cu(OAc)2 are effective catalysts for the carbonylation of RNO(R = Ph, o-tolyl, 1-naphthyl, p-Me2NC6H4) with CO and R1OH (R = Me, Et, Pr, Me2CH) at room temp. and one atm. to give RNHCOR1
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Us ng ev dent al reason ng n aud t ng: an appl cat on of sales and collect ons cycle
No full textBu çal ma, denetim faaliyetlerinin yürütülmesinde kan tsal mant k kullan m na genel bir giri yapmak amac na yöneliktir. Belirsizlik alt nda karar verme sorunu birçok disiplinde ortaya ç kan bir sorundur. Denetim faaliyetlerinde denetçiler k smi belirsizlik at nda karar vermek zorunda olup, kan tsal mant k, karar problemlerinde belirsizli in modellenmesin- de kullan lmaktad r. Bu çal mada öncelik risk, belirsizlik, belirsizlik mo- delleri kavramlar na k saca de inildikten sonra kan tsal mant k yakla m aç klanacakt r. Kan tsal mant n kullan m na ili kin Bayesyen i leyi le Dempster ve Shafer n kanaat fonksiyonlar yakla mlar incelenecek- tir. Çal man n son k sm nda denetim riskinin hesaplanmas nda kan tsal mant k anlay na uygun olarak bir i letmenin iddia a amas nda, sat ve tahsilât döngüsü için, kullan lan iki modele uygun olarak, denetim riski hesaplanarak model ç kt lar yorumlanacakt r. Yap lan çal ma neticesinde kan tsal mant k yakla m n n finansal tablo denetiminin içerdi i risklerin hesaplanmas nda denetçilere sa lad objektif kavray de erlendirilerek, denetimin ilerleyen a amalar n n planlanmas nda sundu u çe itli faydalar gösterilmeye çal lacakt r.This study aims to make a general introduction to the use of evidential reasoning in auditing activities. Decision making under uncertainty is a major problem in many disciplines. Financial auditors have to decide under partial uncertainty in auditing activities and evidential reasoning is used in the modelling of uncertainty in decision problems. In this study, risk, un- certanity, uncertainty models will be described briefly; after that, evidential reasoning approach will be examined. Bayes theory and Dempster-Shafer Theory Belief functions which are related to evidential reasoning will be examined. In the last part of this study, audit risk calculations which are related to evidential reasoning approach will be shown with an application of sales and collections cycle in a firm and audit risk models outputs will be interpreted. As a result of the study, evidential reasoning s usefulness which provides an objective tool to auditors in financial statements audi- ting will be shown
Internal audit function evaluation by external auditors: An application in belieffunctions approach in Turkey
No full textBu çal ma iç denetim fonksiyonun, d denetçiler taraf ndan nas l de erlendirilmesi gerekti ini ara t rmak amac na yöneliktir. letmelerde yerle ik iç denetim fonksiyonun ba ms z d denetçiler taraf ndan de erlendirilerek kontrol riskinin tespiti denetim sürecinin önemli parças n olu turmaktad r. ç denetim fonksiyonun bir bütün olarak de erlendirilmesi d denetçinin yapaca çal man n süresini ve kapsam n do rudan etkiler niteliktedir. Bu çal mada öncelikli olarak bu konuda yap lm A.B.D.'deki düzenlemeler incelenecektir. Çal man n ikinci bölümünde iç denetim fonksiyonu riskinin tespitine ili kin denetim yaz n nda yer alan çal malar de erlendirilecektir. Üçüncü bölümde bu alanda öne ç kan bir uygulama olan Demspter-Shafer teorisi kanaat fonksiyonlar n n matematiksel yap s k saca gösterilecektir. Dördüncü bölümde kanaat fonksiyonlar çerçevesinde, bir iç denetim fonksiyonu de erleme modeli yap sal olarak aç klanacakt r. Be inci bölümde Türkiye'de yerle ik bir firman n iç denetim departman n n, bu model vas tas yla d denetçi taraf ndan incelenmesine yönelik örnek bir uygulama yap lacakt r. Son bölümde ise uygulamaya yönelik de erlendirmeler yap larak, bu analitik model ile ilgili tart ma ba l klar incelenecektir.Purpose of this study is to investigate, how the internal audit function should be evaluated by external auditors. Internal audit function evaluation by external auditors is an important part of the audit process which is the determination of control risk. Evaluation of the internal audit function as a whole will directly affect the external auditors' study's scopes and durations. In this first part of the study, the U.S.A. researchs and regulations were examined.In the second part of the study, studies in the auditing literature which are related to evaluation techniques of the internal audit function risk wereexamined.In the third chapter of the study, Dempster-Shafer theory belief functions' mathematical structure was represented briefly.In the framework of belief functions, an internal audit function evaluation method will be explained structurallyin the fourth chapter of the study. In the fifth section of the study, an experimental application of this model on the internal audit department of a company which located in Turkey was conducted.In the last section of the study, discussion issues which belong to the results of this application were discussed
An infant with urticaria pigmentosa and rickets
No full textalper, murat/0000-0001-7069-0623; Kurtoglu, Selim/0000-0002-5256-0128WOS: 000175280600013PubMed: 12027094
Letter from R. R. Zellick, Assistant Trust Officer, Anglo California National Bank of San Francisco, to Joseph R. Goodman, October 2, 1942
No full textLetter from R. R. Zellick, Assistant Trust Officer at The Anglo California National Bank of San Francisco, to Joseph R. Goodman, regarding property owned by Dave Tatsuno. Zellick mentions a dispute between current tenants and Tatsuno, and that Tatsuno has asked Goodman to help locate trustworthy tenants.Personal correspondence, organizational records, government documents, publications, and other papers created or collected by Joseph R. Goodman documenting the forced removal and incarceration of Japanese Americans during World War II, as well as organized resistance to incarceration. Included in the collection are records of the Japanese Young Men's Christian Association and the Japanese American Citizens' League in San Francisco, including papers of the Japanese YMCA's executive secretary Lincoln Kanai; Sakai family papers; Goodman's correspondence to and from Japanese American incarcerees, organizations opposing forced removal and incarceration of Japanese Americans, the War Relocation Authority, and others; publications, photographs, and ephemera from the Topaz Relocation Center, where Goodman taught high school; War Relocation Authority records and publications; and newspaper clippings, pamphlets, and reports about forced removal and incarceration created by various government, religious, and civic organizations, in California and nationwide
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