In the wake of recent corporate accounting scandals, auditors are encouraged to improve their method of fraud detection. Although Statement on Auditing Standards (SAS) No. 99 does not change the responsibility of the auditor for detecting fraud, it does provide new procedural requirements for assessing fraud risk, such as brainstorming among key team members about the potential for fraud. Using audit interns and internal auditors, this study empirically examines two interventions hypothesized to improve the quality of ideas generated by audit interns and internal auditors. In the first intervention, auditors use a computer-based group support system to brainstorm either non-anonymously or anonymously. For the second intervention, auditors were either trained to use a paradigm-modifying creativity technique or not trained. Additionally, it is hypothesized that the creativity training will have the greatest impact on brainstorming effectiveness when auditors brainstorm anonymously. However, the results suggest that audit interns working non-anonymously generated the greatest number of fraud ideas and also the greatest number of original ideas. Audit interns who received training on a paradigm-modifying creativity training technique generated the greatest number of unique ideas and received, on average, the highest usefulness to the audit process score.

A Lei n.º 11.795/08 trouxe nova disciplina ao mecanismo do consórcio, originário da prática diária e utilizado para lidar com falta generalizada de crédito e com a galopante inflação, transformado agora em um sistema amplo, reconhecido como instrumento de progresso social que se destina a propiciar o acesso ao consumo de bens e serviços. O consórcio é tratado socialmente como agrupamento de sujeitos reunidos para o levantamento ao longo do tempo de recursos financeiros a serem aplicados na aquisição de bens ou serviços da mesma espécie, em quantidade correspondente ao número de membros do grupo. Sob a óptica da dogmática jurídica, a gênese de toda a disciplina do consórcio concentra-se no contrato de participação em grupo de consórcio, definido legalmente como instrumento plurilateral de natureza associativa cujo escopo é a constituição de fundo pecuniário para a finalidade de propiciar a seus integrantes, de forma isonômica, a aquisição de bens ou serviços, por meio de autofinanciamento. O objeto deste estudo consiste na busca da compreensão do sistema de consórcios por meio da classificação e da qualificação jurídica do contrato de participação em grupo de consórcio. / Law n. 11.795/08 has brought about a new understanding to consortium, which was initially developed by interested parties to remedy the general lack of credit and raging inflation and, is now transformed into a consortia system known as a social development instrument to facilitate the consumption of goods and services. Consortium is considered to an aggroupment of parties so gathered to raise financial resources to, in time, be used in the procurement of goods or services of the same nature, in a corresponding quantity to the number of members of the group. Under the perspective of legal doctrine, the genesis of all consortium related discipline is concentrated on the contract of participation on a consortium, which legal definition is a plurilateral associative document aiming to constitute a monetary fund to, isonomically, allow its participants to acquire goods or services by self-financing. The subject matter of this study is the search for comprehension about the consortia by the classification and legal qualification of the contract of participation on a consortium.

There is little consensus in the social-cognitive literature concerning the way in which prejudice and stereotyping are related, though a number of explanatory models have been proposed. The present research program empirically examines one recent model; Lepore and Brown's Associative Strength Model (ASM: 1997; 1999; 2002). The main premise of the ASM is that differential endorsement of stereotypic content leads to individual variation in the content that is automatically activated upon categorisation. Specifically, it predicts that high-prejudice people automatically activate negative stereotypic traits, and low-prejudice people automatically activate positive stereotypic traits. The current research used a primed lexical decision task to examine prejudicelinked differences in automatic stereotype activation. In addition, an impression formation task based on that of Lepore and Brown was included to measure stereotype application. Experiments 1A and 1B attempted to evaluate the predictions of the ASM using the category and stereotype of Asians. However, neither experiment was able to demonstrate a priming effect, prejudice-linked or otherwise, using this social category. Experiments 2 and 3, in contrast, successfully induced stereotype activation using the category of gay men. Furthermore, results were consistent with the predictions of the ASM. After priming with the category of gay men, high-prejudice participants exhibited greater activation of negative stereotypic traits and low-prejudice participants exhibited greater activation of positive stereotypic traits. However, parallel patterns of stereotype application were not found in the impression formation task, with participants forming positive impressions, regardless of prejudice. Experiment 4 used an honesty manipulation to investigate the possibility that self-presentational concerns were responsible for the discrepancies between stereotype activation and application. Consistent with this argument, Experiment 4 found prejudice-linked patterns of stereotype application that mirrored the patterns of stereotype activation when self-presentation concerns were reduced. When instructed to be honest, high-prejudice participants in the gay prime condition formed negative impressions and low-prejudice participants in the gay prime condition formed positive impressions. The current program of research provides the first direct empirical support for the predictions of the Associative Strength Model concerning stereotype activation. In addition, new questions have been raised that future research should seek to explore.

This research aims to refresh and reinterpret the radical theory of associative rings using the base radical and base semisimple class constructions. It also endeavours to generalise some results about ideals of rings in terms of accessible subrings. A characterisation of accessible subrings is included. By applying the base radical and base semisimple class constructions to many of the known results in established radical theory a number of gaps are uncovered and closed, with the goal of making the theory more accessible to advanced undergraduate and graduate students and mathematicians in related fields, and to open up new areas of investigation. After a literature review and brief reminder of algebra rudiments, the useful properties of accessible subrings and the U and S operators independent from radical class connections are described. The section on accessible subrings illustrates that replacing ideals with accessible subrings is indeed possible for a number of results and demonstrates its usefulness. The traditional radical and semisimple class definitions are included and it is shown that the base radical and base semisimple class constructions are equivalent. Diagrams illustrating the constructions support the definitions. From then on, all radical and semisimple classes mentioned are understood to have the base radical and base semisimple class form. Subject to the constraints of this work, many known results of traditional radical theory are reinterpreted with new proofs, illustrating the potential to simplify the understanding of radical theory using the base radical and base semisimple class constructions. Along with reinterpreting known results, new results emerge giving further insight to radical theory and its intricacies. Accessible subrings and the U and S operators are integrated into the development. The duality between the base radical and base semisimple class constructions is demonstrated in earnest. With a measure of the theory presented, the new constructions are applied to examples and concrete radicals. Context is supported by establishing the relationship between some well-known rings and the radical and related classes of interest. The title of the thesis, Towards a Reinterpretation of the Radical Theory of Associative Rings Using Base Radical and Base Semisimple Class Constructions, reflects the understanding that reinterpreting the entirety of radical theory is beyond the scope of this work. The conclusion includes an outlook listing further research that time did not allow.

<p>This thesis demonstrates that infants represent temporarily non-visible, or occluded, objects. From 4 months of age, infants could accurately predict the reappearance of a moving object after 660 ms of non visibility; indicating accurate spatiotemporal representations. At this age predictions were dominated by associations between specific events and outcomes (associative rules). Between 6 and 8 months of age predictions became dominated by extrapolations (Study III). From 6 months infants could represent occluded objects for up to 4 seconds. The number of successful predictions decreased, however, if the information contained in the occlusion event diminished (time of accretion and deletion). As infants grew older (up to 12 months) they produced more accurate predictions. (Study II). The similarities between adult and infant performances were numerous (Study I). These conclusion are based on one cross sectional (Study I) and two longitudinal studies (Study II & III) in which an object, a ‘happy face’, moved on circular (Study I, II, & III) and other complex trajectories (Study III). One portion of each trajectory was covered by a screen that blocked the object from sight. In each study participants gaze were recorded with an infrared eye tracking system (ASL 504) and a magnetic head tracker (Flock of Birds). This data was combined with data from the stimulus and stored for of line analysis.</p>

The new approach for sensor diagnostics is presented. The approach, Enhanced Autoassociative Neural Networks (E-AANN), adds enhancement to Autoassociative Neural Networks (AANN) developed by Kramer in 1992. This enhancement allows AANN to identify faulty sensors. E-AANN uses a secondary optimization process to identify and reconstruct sensor faults. Two common types of sensor faults are investigated, drift error and shift or offset error. In the case of drift error, the sensor error occurs gradually while in the case of shift error, the sensor error occurs abruptly. EAANN catches these error types. A chiller model provided synthetic data to test the diagnostic approach under various noise level conditions. The results show that sensor faults can be detected and corrected in noisy situations with the E-AANN method described. In high noisy situations (10% to 20% noise level), E-AANN performance degrades. E-AANN performance in simple dynamic systems was also investigated. The results show that in simple dynamic situations, E-AANN identifies faulty sensors.

This thesis demonstrates that infants represent temporarily non-visible, or occluded, objects. From 4 months of age, infants could accurately predict the reappearance of a moving object after 660 ms of non visibility; indicating accurate spatiotemporal representations. At this age predictions were dominated by associations between specific events and outcomes (associative rules). Between 6 and 8 months of age predictions became dominated by extrapolations (Study III). From 6 months infants could represent occluded objects for up to 4 seconds. The number of successful predictions decreased, however, if the information contained in the occlusion event diminished (time of accretion and deletion). As infants grew older (up to 12 months) they produced more accurate predictions. (Study II). The similarities between adult and infant performances were numerous (Study I). These conclusion are based on one cross sectional (Study I) and two longitudinal studies (Study II &amp; III) in which an object, a ‘happy face’, moved on circular (Study I, II, &amp; III) and other complex trajectories (Study III). One portion of each trajectory was covered by a screen that blocked the object from sight. In each study participants gaze were recorded with an infrared eye tracking system (ASL 504) and a magnetic head tracker (Flock of Birds). This data was combined with data from the stimulus and stored for of line analysis.

The association of olfactory information with a resource is broadly known as olfactory-based associative learning. From an ecological perspective, associative learning can reduce search time for resources and fine tune responses to changing biotic and abiotic factors in a variable environment, which in mosquitoes has implications for pathogen transmission and vector control strategies. The purpose of this dissertation was to examine the ability for olfactory-based associative learning across the major life history domains of mosquitoes. Six different experiments comprise this dissertation. The first was to evaluate the response of mosquitoes following conditioning to 5, 10 or 50% sucrose concentrations with individual level mosquito conditioning and testing and introduction of statistical analysis with binary logistic regression. Mosquitoes did not respond in a dose dependent manner with respect to positive response to target odors following conditioning. This effect appears to be related to the mosquitoes' prior exposure to sugar as those exposed to 10% sucrose before conditioning did not prefer 50% sucrose but significantly fewer chose 5% sucrose. In an evaluation of host associated odors and second blood meal choice by females using a dual-choice olfactometer no significant effects were observed. The lack of significance may have been due to insufficient sample sizes, problems with odor collection or physiological state of mosquitoes. Effects of predatory mosquitofish on larval development and female oviposition choice were evaluated by rearing in separated habitats under three different treatments followed by an oviposition choice assay. Females did not prefer their natal habitat or avoid predators but chose substrate that had contained mosquitofish fed conspecific larvae. Mosquitofish affected larval development with acceleration in treatments with mosquitofish fed Tetramin® and delayed pupation in treatments with mosquitofish fed conspecific larvae. Mosquito memory length was evaluated by conditioning and testing at six time intervals from colony and field populations at two ages. Younger mosquitoes showed higher levels of positive response after conditioning at all time intervals except the longest (24h). Finally the olfactory-based associative learning ability of Anopheles cracens was evaluated. Significant evidence for learning was observed in males but not females at a memory length interval of 24h.

<p>In the present study, we examined the predictions of an attentional-associative model (Schmajuk, Lam, & Gray Journal of Experimental Psychology: Animal Behavior Processes, 22, 321-349, 1996) regarding the effect of attentional manipulations on both discrete and contextual conditioned inhibitors.</p><p>The SLG model assumes that non-reinforced presentations of an inhibitory conditioned stimulus (CS) do not decrease its inhibitory associations. However, the model predicts that extended presentations will decrease attention to the inhibitor, thereby, decreasing both the expression of its inhibitory power in a summation test and the rate of acquisition in a retardation test. The model also predicts that subsequent presentations of the inhibitory CS with a novel CS will increase both its inhibitory power in a summation test and the rate of acquisition in a retardation test. Using a predictive learning design in humans, Experiment 1 examined the predictions involving the summation tests, whereas Experiments 2 and 3 examined the predictions involving the retardation tests. Experimental results were in agreement with the predictions of the model. </p><p>The SLG model also predicts that a salient extinction context (CX) becomes inhibitory and prevents extinction of the excitatory CS-unconditioned stimulus (US) association. Although some data seem to contradict that prediction (e.g., Bouton and King, 1983, Bouton and Swartzentruber, 1986, 1989), Larrauri and Schmajuk (2008) indicated that the CX might not appear inhibitory in a summation test because attention to the CX decreases with many but not few extinction trials. In a human predictive learning experiment, we confirmed the model's predictions that the inhibitory power of the extinction CX can be detected after a few extinction trials when attention to the CX is still high, but not after many extinction trials once attention to the CX has decreased (Experiment 4), and even after many extinction trials by presenting novel CSs to increase attention to the unattended CX (Experiment 5). Furthermore, using an eye-tracker, we confirmed the model's explanation of Experiment 4 results by showing decreased overt attention to the CX after many but not after few extinction trials (Experiment 6).</p><p> Importantly, the view that the extinction CX becomes inhibitory allows the model to explain spontaneous recovery (because attention to the excitatory CS increases before attention to the inhibitory CX), renewal (because the inhibition provided by the extinction CX disappears), and reinstatement (the inhibitory CX becomes neutral or excitatory), as well as a very large number of other experimental results related to extinction. Based on the prediction of the SLG, model the implications of our results for the treatments of anxiety disorders were discussed.</p> / Dissertation

Esta tesis se propone el estudio de la relación entre propiedades de un anillo R y propiedades de algunos de sus anillos de matrices infinitas. Así, un resultado "modelo" sobre este problema será de la forma: "Sean P y Q dos propiedades. El anillo R cumple la propiedad P si y sólo cierto anillo de matrices infinitas, S, sobre R, cumple la propiedad Q.Los tipos principales de anillos de matrices infinitas sobre algún anillo R consideradas en este trabajo son, primero, aquellas que tienen un número finito de entradas no nulas en cada fila, conocidas como "matrices de filas finitas" y, segundo, aquellas que tienen en cada fila y cada columna un número finito de entradas no nulas, conocidas como "matrices de filas y columnas finitas. / The purpose of this thesis is the study of the relationship between properties of a ring R and properties of some of its infinite matrix rings.A standard result in this topics may be stated as: "Let P and Q two properties. The ring R satisfies property P if and only if certain infinite matrix ring, S, over R, satisfies property Q.The principal infinite matrix types considered in this thesis are, first, those matrices that have a finite number of nonzero entries in each row, known as "row finite matrices", and second, those matrices that have a finite number of nonzero elements in each row and each column, known as "row and column finite matrices".