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Article
Publication date: 1 December 2003

Robert L. Braun and Harold E. Davis

In light of the increasing demand on auditors to make the audit more effective and efficient, this paper presents a brief summary of the most prominent computer assisted audit…

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Abstract

In light of the increasing demand on auditors to make the audit more effective and efficient, this paper presents a brief summary of the most prominent computer assisted audit tools and techniques (CAATTs), which auditors can use to increase audit efficiency and effectiveness. Additionally, the results of a survey of governmental auditors which inquired about their perceptions of a specific type of CAATTs (generalized audit software proxied by the use of Audit Control Language or ACL) are presented. Results show that auditors seemed to perceive the potential benefits associated with ACL; however, they displayed a lower confidence in their technical abilities in using the application. Also, the auditors surveyed expressed a desire to increase their skills through increased ACL training. Taken together, these results give audit decision makers evidence that additional technical training is needed and desired by auditors.

Details

Managerial Auditing Journal, vol. 18 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 1 May 1944

If I were a wealthy man there are two things I would do : in the first place, I would found a Chair at one of our more progressive medical schools and instal in it a man whose…

Abstract

If I were a wealthy man there are two things I would do : in the first place, I would found a Chair at one of our more progressive medical schools and instal in it a man whose duty it would be to give as part of the clinical training of every student a course of lectures in the prevention of disease by good food. Something must be done to dispel from the medical man's mind the idea that vitamins are a kind of medicine to be prescribed for certain disorders, much as you give quinine to counter malaria. It has been said with much wisdom that it is better to build a fence at the top of the cliff than to maintain an ambulance at the bottom—incidentally, it is also cheaper. We do need to make it more clearly understood that, apart from all humanitarian considerations, the proper feeding of the people is a question of national insurance. This aspect of the future of nutrition has always seemed to me so obvious that it has surprised me that those whose job it is to understand the basic principles of insurance have not appreciated years ago its potential value to them. When I was in Canada recently I found, however, that they had got hold of the idea. One of the largest insurance companies in the Dominion is contributing $500,000 towards the cost of the national nutrition propaganda campaign because they are convinced that it is the most promising project for improving health and increasing expectation of life. The second benefaction I would make would be to finance the sending to each of about half a dozen countries of a small, well qualified and equipped team of young medical men and nutrition experts, trained to correlate on the spot information about diet and the incidence of disease. I would send one team to the heavy meat‐eating areas of the South American plains. They would solve in a year or two the long disputed question whether very high protein intakes are harmful to health and liable to produce certain disorders. I would send another team to South‐Eastern Europe to one of the areas where the peasants live almost entirely on vegetables, coarse bread and goats' milk. Is it true that these people have a very low incidence of digestive disorders and hardly ever suffer from cancer of the digestive tract? We do not know, but a team using standardised methods of examination and survey would not be long in finding the truth. Dr. Sinclair and his Oxford Nutrition Survey team has prepared the model of what is required. Such teams will, I believe, be widely used in the post‐war years. They may actually be required even earlier. They would be invaluable if they could be rushed into territories as soon as they are liberated from the enemy, where their task would be to survey and advise on the nutritional conditions of the liberated people—which in many cases, we fear, are likely to be grievous. War has few virtues. One undoubtedly is that activity in many fields of enterprise is enormously stimulated. Another is that problems can often be lifted clear of the arena of political dispute. This war of liberation will offer some compensation for the devastation and waste of human effort if it brings nearer by years the day when every man, woman and child can be assured that they will never know the want of the foods on which their health depends. Not until that day dawns can the Atlantic Charter, calling for freedom from fear, freedom from want, become reality.

Details

British Food Journal, vol. 46 no. 5
Type: Research Article
ISSN: 0007-070X

Abstract

Details

Inside Major East Asian Library Collections in North America, Volume 2
Type: Book
ISBN: 978-1-80455-140-0

Article
Publication date: 1 March 1974

Tom Schultheiss, Lorraine Hartline, Jean Mandeberg, Pam Petrich and Sue Stern

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the…

Abstract

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

Details

Reference Services Review, vol. 2 no. 3
Type: Research Article
ISSN: 0090-7324

Book part
Publication date: 13 August 2018

Robert L. Dipboye

Abstract

Details

The Emerald Review of Industrial and Organizational Psychology
Type: Book
ISBN: 978-1-78743-786-9

Article
Publication date: 1 December 2006

Harold Lazarus and Richard Davis

The purpose of this article is to introduce the concept of organic management and demonstrate how it can be applied in practice.

498

Abstract

Purpose

The purpose of this article is to introduce the concept of organic management and demonstrate how it can be applied in practice.

Design/methodology/approach

Provides an interview with Rich Davis, a visionary executive.

Findings

Richard Davis is an extremely creative manager who transformed a small, mediocre firm into a large, superbly well‐managed company. Originating as a family retail optical business, today nearly 35 million people enjoy the many benefits of Davis Vision. Your opinions about management, leadership, employees and business problems will never be quite the same after considering the ideas of this master of wholistic, organic, integrative management. For example, associates are considered internal customers and must be delighted first, even before external customers. Associates interact in measurable and effective ways that allows the company to focus on its vision, mission, and goals while embracing a constantly changing environment and grow.

Originality/value

The great wisdom of Richard Davis has been distilled into a very few pages. It is as if the major works of Peter Drucker were so distilled. The editors suggest that you read and reread this short piece.

Details

Journal of Management Development, vol. 25 no. 10
Type: Research Article
ISSN: 0262-1711

Keywords

Article
Publication date: 1 March 1974

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are…

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Details

Reference Services Review, vol. 2 no. 3
Type: Research Article
ISSN: 0090-7324

Article
Publication date: 1 May 1912

President, Charles S. Goldman, M.P.; Chairman, Charles Bathurst, M.P.; Vice‐Presidents: Christopher Addison, M.D., M.P., Waldorf Astor, M.P., Charles Bathurst, M.P., Hilaire…

Abstract

President, Charles S. Goldman, M.P.; Chairman, Charles Bathurst, M.P.; Vice‐Presidents: Christopher Addison, M.D., M.P., Waldorf Astor, M.P., Charles Bathurst, M.P., Hilaire Belloc, Ralph D. Blumenfeld, Lord Blyth, J.P., Colonel Charles E. Cassal, V.D., F.I.C., the Bishop of Chichester, Sir Arthur H. Church, K.C.V.O., M.A., D.Sc., F.R.S., Sir Wm. Earnshaw Cooper, C.I.E., E. Crawshay‐Williams, M.P., Sir Anderson Critchett, Bart., C.V.O., F.R.C.S.E., William Ewart, M.D., F.R.C.P., Lieut.‐Colonel Sir Joseph Fayrer, Bart., M.A., M.D., Sir Alfred D. Fripp, K.C.V.O., C.B., M.B., M.S., Sir Harold Harmsworth, Bart., Arnold F. Hills, Sir Victor Horsley, M.D., F.R.C.S., F.R.S., O. Gutekunst, Sir H. Seymour King, K.C.I.E., M.A., the Duke of Manchester, P.C., Professor Sir Wm. Osler, Bart., M.D., F.R.S., Sir Gilbert Parker, D.C.L., M.P., Sir Wm. Ramsay, K.C.B., LL.D., M.D., F.R.S., Harrington Sainsbury, M.D., F.R.C.P., W. G. Savage, M.D., B.Sc., R. H. Scanes Spicer, M.D., M.R.C.S., the Hon. Lionel Walrond, M.P., Hugh Walsham, M.D., F.R.C.P., Harvey W. Wiley, M.D., Evelyn Wrench.

Details

British Food Journal, vol. 14 no. 5
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 1 March 1975

Tom Schultheiss and Linda Mark

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the…

124

Abstract

The following classified, annotated list of titles is intended to provide reference librarians with a current checklist of new reference books, and is designed to supplement the RSR review column, “Recent Reference Books,” by Frances Neel Cheney. “Reference Books in Print” includes all additional books received prior to the inclusion deadline established for this issue. Appearance in this column does not preclude a later review in RSR. Publishers are urged to send a copy of all new reference books directly to RSR as soon as published, for immediate listing in “Reference Books in Print.” Reference books with imprints older than two years will not be included (with the exception of current reprints or older books newly acquired for distribution by another publisher). The column shall also occasionally include library science or other library related publications of other than a reference character.

Details

Reference Services Review, vol. 3 no. 3
Type: Research Article
ISSN: 0090-7324

Book part
Publication date: 10 June 2015

Russell Cropanzano, Marion Fortin and Jessica F. Kirk

Justice rules are standards that serve as criteria for formulating fairness judgments. Though justice rules play a role in the organizational justice literature, they have seldom…

Abstract

Justice rules are standards that serve as criteria for formulating fairness judgments. Though justice rules play a role in the organizational justice literature, they have seldom been the subject of analysis in their own right. To address this limitation, we first consider three meta-theoretical dualities that are highlighted by justice rules – the distinction between justice versus fairness, indirect versus direct measurement, and normative versus descriptive paradigms. Second, we review existing justice rules and organize them into four types of justice: distributive (e.g., equity, equality), procedural (e.g., voice, consistent treatment), interpersonal (e.g., politeness, respectfulness), and informational (e.g., candor, timeliness). We also emphasize emergent rules that have not received sufficient research attention. Third, we consider various computation models purporting to explain how justice rules are assessed and aggregated to form fairness judgments. Fourth and last, we conclude by reviewing research that enriches our understanding of justice rules by showing how they are cognitively processed. We observe that there are a number of influences on fairness judgments, and situations exist in which individuals do not systematically consider justice rules.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-78560-016-6

Keywords

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