Suchergebnisse

A methodology is presented for assessing the information value of an additional dosage experiment in existing bioassay studies. The analysis demonstrates the potential reduction in the uncertainty of toxicity metrics derived from expanded studies, providing insights for future studies. Bayesian methods are used to fit alternative dose‐response models using Markov chain Monte Carlo (MCMC) simulation for parameter estimation and Bayesian model averaging (BMA) is used to compare and combine the alternative models. BMA predictions for benchmark dose (BMD) are developed, with uncertainty in these predictions used to derive the lower bound BMDL. The MCMC and BMA results provide a basis for a subsequent Monte Carlo analysis that backcasts the dosage where an additional test group would have been most beneficial in reducing the uncertainty in the BMD prediction, along with the magnitude of the expected uncertainty reduction. Uncertainty reductions are measured in terms of reduced interval widths of predicted BMD values and increases in BMDL values that occur as a result of this reduced uncertainty. The methodology is illustrated using two existing data sets for TCDD carcinogenicity, fitted with two alternative dose‐response models (logistic and quantal‐linear). The example shows that an additional dose at a relatively high value would have been most effective for reducing the uncertainty in BMA BMD estimates, with predicted reductions in the widths of uncertainty intervals of approximately 30%, and expected increases in BMDL values of 5–10%. The results demonstrate that dose selection for studies that subsequently inform dose‐response models can benefit from consideration of how these models will be fit, combined, and interpreted.

ABSTRACT: This case, which is derived from an actual fraud occurrence, provides an opportunity for students to employ fraud theory and assess the three conditions generally present when fraud occurs, i.e., incentive, opportunity, and ability to rationalize. Specific applications include the major provisions of SAS No. 99 (American Institute of Certified Public Accountants [AICPA] 2002), e.g., professional skepticism, brainstorming, risk assessment, and communication of findings. The case is designed with a scientific perspective, proceeding through the five sequential steps of a fraud examination (validate the suspicion, create a hypothesis, test, refine, and communicate). The case also provides an opportunity for students to employ financial statement analysis, journal entry testing, indirect methods of income reconstruction, and other evidence-gathering techniques in a realistic context. Additional topics include business valuations, ethics, professional standards, types of engagements, internal control, agency theory, and alternative dispute resolution. This case is suitable for use in an upper-level undergraduate or graduate course in auditing or forensic accounting, as well as practitioner education.

PurposeThe purpose of this paper is to examine the perception of export problems differentiating high‐performing export manufacturing companies from low‐performing ones in the context of two developing countries: Turkey and Lebanon.Design/methodology/approachThe paper focuses on the above objectives and aims at shedding light on them by testing some hypotheses. A structured questionnaire was applied to 144 Turkish companies and 71 Lebanese companies through the mail. The response rate was 20 percent for the Turkish sample and 23 percent for the Lebanese.FindingsSome differences were identified between high‐ and low‐performing Turkish and Lebanese manufacturing companies regarding the perception of export problems. The differences were grouped and discussed under internal and external export problems. Highlighted effects of such internal export problems were insufficient production capacity, packaging, and exporting being difficult and costly; and external problems were the imposition of high‐tariff/non‐tariff barriers by foreign countries.Originality/valueWhilst some of the literature has focused on company export barriers, there is a lack of studies investigating the effects of those problems on export performance, especially in developing countries. It is hoped that the paper's findings will help managers and policy makers to improve company and, thereby, country performance.

There remains considerable discontent between globalization scholars about how to conceptualize its meaning and in regards to epistemological and methodological questions concerning how we can come to understand how these processes ultimately operate, intersect and transform our lives. This article argues that to better understand what globalization is and how it affects issues such as global health, we must take a differentiating approach, which focuses on how the multiple processes of globalization are encountered and informed by different social groups and with how these encounters are experienced within particular contexts. The article examines the heuristic properties of qualitative field research as a means to help better understand how the intersections of globalization are manifested within particular locations. To do so, the article focuses on three recent case studies conducted on globalization and HIV/AIDS and explores how these cases can help us to understand the contextual permutations involved within the processes of globalization.