The Sarbanes-Oxley Act (SOX) of 2002 places significant and costly new burdens on public companies. Meeting the recurring requirements for financial reporting under SOX effectively will demand innovative application of information technology. The Continuous Auditing Web Services model (CAWS) provides a framework for considering how to efficiently manage and automate financial reporting. We prop...

This paper describes the creation of a set of small-areas for the reporting of census data in the Republic of Ireland. The current areas used for reporting the results of the quinquennial population censuses are known as Electoral Divisions; they are large compared with similar reporting areas in Northern Ireland, they have widely varying populations and considerable internal social heterogenei...

Taking action to protect patients from impaired colleagues is a long-standing ethical and professional obligation. In 2010, this responsibility was codified in law with the introduction, across Australia, of a new mandatory reporting regimen. While several concerns remain to be addressed, mandatory reporting has the potential not only to reinforce the primacy of patient safety, but also to open...

Why are auditors unable to detect fraudulent financial reporting in some audits? Should auditors be able to anticipate when fraud is likely to occur? Various studies have discussed not only the need for experience and supervision of auditors, but also the effect of decision models, and even expert systems, on fraud detection and the study of internal controls. This paper presents a discussion o...

Applying Modern Information Technology to Reporting for Public Health—the Role of Standards Clement McDonald, Indiana University School of Medicine, discussed the role of standards in the application of modern information technology to public health reporting. He pointed to the rich data sources stored electronically in clinical laboratories, pathology and cytology reporting systems, pharmacies...

Lemierre's syndrome is a rare but fatal thrombophlebitis of the internal jugular vein (IJV). It usually follows acute oropharyngeal infections in healthy, young adults. Fusobacterium necrophorum is the most common bacteria that causes Lemierre's syndrome, whereas various microorganisms are reported. We are reporting a case with Lemierre's syndrome secondary to otitis media, which is a rare occu...

We are reporting a case of possible entrapment of guide wire in the region of tricuspid valve, which made it impossible to remove the guide wire from internal jugular (IJ) vein for a short while. Awareness about this rare complication is emphasized.

BACKGROUND Diagnostic capacity and suboptimal logistics are consistently identified as barriers to timely diagnosis of cancer, especially lung cancer. Immediate chest X-ray (CXR) reporting for patients referred from general practice is advocated in the National Optimal Lung Cancer Pathway to improve time to diagnosis of lung cancer and to reduce inappropriate urgent respiratory medicine referra...

OBJECTIVE Reporting the Physical Activity Questionnaire for school children's (PAQ-C) test-retest reliability and internal consistency. METHODS This was a descriptive study of 100 school-aged children aged 9 to 11 years old attending a school in Cartagena, Colombia. The sample was randomly selected. The PAQ-C was given twice, one week apart, after the informed consent forms had been signing b...