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<p>A runway incursion occurs when an aircraft, ground vehicle, or a pedestrian is present on a runway when they were not supposed to be there. Runway incursions are a decades-old and continuing problem. The runway incursion between two Boeing 747s at Tenerife airport in 1977 is still the worst accident in aviation history. Despite the aviation community’s efforts to mitigate runway incursions, the number of incursions has not decreased. Though most of the runway incursions that occur today are near-misses or incidents, and do not result in injuries or aircraft damage, we cannot count on fortune to prevent another deadly accident.</p><p>While the COVID-19 crisis has slowed air traffic, the industry is optimistic about recovery and return to the growth in air traffic we have seen over the past decade. With this growth comes the potential for more runway incursions. Therefore, we must develop better ways of preventing incursions. Runway incursion incidents are one way to learn more about how we can prevent similar incidents in the future and reduce the probability of serious accidents. Unfortunately, most incident reports lack detailed information on the causes of runway incursions. In the United States, trained investigators at the National Transportation Safety Board investigate aviation accidents, but not most incidents, including incursions. Air traffic controllers on duty at the time of incursion report the incident to the FAA. While most controller reports explain what happened, they often do not explain why the incident happened. We need deeper insight into why incidents occur so that we can develop more effective measures to reduce incursions.</p><p>After controllers submit their incident reports, reviewers at the FAA go through the controller-generated reports and determine the need for further investigation. They may contact the controllers for more information or talk to the pilots involved. This research considers one aspect of the reporting process — the reporting form. The research hypothesis is that an alternative reporting form that asks detailed questions and guides the controller to look deeper into an incident can provide more details on human error and causes of these errors than the current form, which does not necessarily prompt controllers to gather all the details of the incident.</p><p>The design of the alternative reporting form is based on the theoretical framework of expert systems. Expert systems, which provide tailored questions and guidance to medical doctors and others, have proven useful in other fields. The resulting alternative tool aims to guide controllers into answering three major questions: what happened (which aircraft were where, and when), how it happened (e.g., controller gave the wrong instruction), and why it happened (e.g., controller was fatigued).</p><p>To investigate how controllers interact with different reporting formats and what helps them or detracts them from creating useful reports, the research experiment involved controllers reporting two hypothetical runway incursions either using the alternative reporting tool or an online survey based on the current FAA form. The experiment used surveys, think-aloud protocols, observations, and interviews to collect data on what controllers included in their reports and how controllers generated these reports. The findings helped compare the type of information we get from the two reporting formats, and how the reporting formats affected the quality of the incident reports.</p><p>Overall, the alternative tool-generated reports provided more information than the online survey based on the current FAA form. Each controller who participated in the experiment approached preparing an incident report differently and different factors motivated them to specify details of the incident. While the format of the alternative reporting form helped one controller talk to the pilot and learn more about why the pilot made an error, the format did not have the same impact on another controller.</p><p>This research identifies ways of helping controllers prepare more useful reports. This research may help the FAA improve data collection. More useful reports in the future can help the aviation community identify the cause of human errors leading to incursions, and develop more effective mitigation strategies, ultimately saving lives.</p><p><br></p>

Each year approximately 1,000,000 child become the victims of abuse or neglect. The detrimental effects of child maltreatment (CM) have been well documented and create significant problems for the survivors and for society as well. All fifty states have enacted mandatory reporting laws to combat the CM epidemic. As mandated reporters, nurse practitioners and nurse midwives (APRNs) have the opportunity and responsibilities to identify and refer potential victims of CM, in this study a significant percentage choose not to report their suspicions. Respondents to the study survey identified several potential barriers to APRN reporting such as lack of education and training about CM, negative perceptions of child protective services and lack of physical evidence indicating CM occurred.

Sustainability reporting has been increasing in popularity in the last decade giving medium tolarge companies a tool to communicate with their users about their sustainability activity. Asglobalization and technology were introduced and increased in demand many violations startedby companies including human right violation, economic inequality, pollution, etc. Thisviolation led to different stakeholders demanding for companies be transparent and report ontheir sustainability activity through sustainability reporting.As sustainability reporting increased in popularity many challenges arose including a lack ofhomogeneity and comparability for the users and the firms themselves. Many standards andguidelines were created and are still being created to minimize the problem that firms,stakeholders, and auditors face. However, many standards and guidelines introduced lead tomaking the job of auditors more complex and harder as they must know and understand all thestandards available.Multiple studies were done regarding sustainability reports and the absence of one singleofficial standard. The studies explored the subject with interviews or case research tounderstand the consequence or effect that has on auditors and/or audit quality. Similar to thosestudies, this paper also follow the previous research by answering the following question thatwas posed by the authors: “What are the consequences of the absence of one single officialstandard in sustainability reporting on the audit quality?”. To answer this question, the authorsinterviewed 10 participants who work with auditing, accounting, and analyzing sustainabilityreports which helped the thesis with a practical contribution. Furthermore, the thesis alsocontributed to the knowledge by examining the results using Emergency Theory, LegitimacyTheory, and Complexity Theory. This thesis provides evidence regarding the consequence ofhaving multiple standards with low law requirements for sustainability reporting and why thereis a need for one single official standard.The findings of this thesis shows that auditors are face multiple challenges when it comes tonot having one official standard. The challenge affects the audit quality when auditingsustainability reports. The results show that sustainability is very multidimensional whichmakes the topic complex to auditors. Auditors also face the challenge of sustainability beingan emerging concept in the accounting domain which leads to not much research and theoriespresent to produce frameworks and standards for sustainability reports.

Tidigare forskning har visat att barn som far illa innan 18 års ålder är signifikant mer associerade med ett flertal olika mått på kriminalitet, t.ex. självrapporterad kriminalitet, officiella arresteringar, brottsfrekvens, våldsbrott samt droganvändning. Att reducera antalet barn som far illa kan därför ses som brottsförebyggande åtgärd. I Sverige har vissa yrkesprofessionella en lagstadgad skyldighet att anmäla till socialtjänsten vid misstanke om barn som far illa. Tidigare forskning har visat att yrkesprofessionella ofta misslyckas med att anmäla till myndigheter. Den här studien tar sikte på att fördjupa kunskapen och förståelsen av anmälningsprocessen. Den här studien använder kvalitativ analys och intervjuar skolpersonal om deras upplevelser av anmälningsprocessen. Intervjuerna analyseras genom kvalitativ innehållsanalys. Resultaten av denna studie återspeglar den tidigare forskningen i många aspekter. Analysen resulterade i fyra olika kategorier; utbildning, erfarenhet av socialtjänsten, rädsla för konsekvenser av att anmäla och anmälningsrutin. Vidare visar resultaten att skolpersonalen inte är tillräckligt utbildade om barn som far illa eller hur man ska anmäla det, att man har negativa erfarenheter av socialtjänsten, har rädsla för konsekvenserna av en anmälan samt att man har en rutin som inte underlättar anmälningsprocessen. Konklusionen av dessa resultat är att utbildningen bör förbättras samt att anmälningsrutinen bör förändras för att säkerställa att fler misstankar om barn som far illa når socialtjänsten i form av en anmälan. Vidare bör skolan och socialtjänsten samarbeta i en högre utsträckning än vad som sker idag. / Previous research has shown that children suffering from abuse, neglect or maltreatment before turning 18 are significantly associated with several measurements of delinquency, such as self-reported and official incidence of arrest, offending frequency, violent crimes and drug-use. Thus, reducing child maltreatment can be seen as a crime prevention strategy. In Sweden, certain professionals have a mandatory responsibility to report child maltreatment to authorities. Previous research has shown that professionals often fail to report to authorities. This thesis aims at deepen the knowledge and understanding of the process of reporting and adopts a qualitative approach, interviewing school personnel about their experience, and their perceived barriers to report. The interviews are analyzed using qualitative content analysis. The results of this thesis mirrors in many aspects what have been found in previous research. The analysis found four main categories, education, experience of the social services, fear of consequences of making a report and reporting routine. The results indicate that school personnel are not sufficiently educated on child maltreatment or how to report it, have negative experience of the social services, holds fear about various aspects of reporting and deploy reporting routines that might not facilitate reporting. The implications drawn from this thesis is that school personnel need to be educated to facilitate reporting, but also that reporting routines need to be altered in order to increase reporting. Further, schools and the social services need to collaborate to a greater extent than today.

The third general standard of fieldwork requires auditors to maintain a skeptical mindset with regards to the collection and critical assessment of audit evidence. While professional skepticism is frequently referenced by professional standards, a lack of precision in defining the concept presumably leads to variation in how skepticism is exercised in practice. Drawing on theories from the fields of psychology, economics and organizational justice, this dissertation considers different perspectives of what constitutes sufficient professional skepticism and examines how those perspectives differ between audit practitioners and regulators. First, I consider competing perspectives of professional skepticism – neutral versus presumptive doubt – and whether asking auditors to adopt alternative perspectives of skepticism may have implications for audit efficiency and effectiveness. While, too little skepticism may endanger audit effectiveness and lead to audit failure or enforcement action, too much skepticism may arguably lead to unnecessary costs and inefficiency. Second, I consider whether the nature of the auditor-client relationship threatens an auditor’s ability to maintain an attitude of professional skepticism. For example, theoretical perspectives from the fields of psychology and economics suggest that auditors may, consciously or unconsciously, be less skeptical of clients with whom they have developed close, positive working relationships or financial dependencies. More specifically, I consider whether skeptical behavior is impeded by management who display low-risk attitudes towards fraud or by client’s who are considered to be highly important to the profitability of the local office. Finally, I examine how professional skepticism is defined from a regulator’s perspective. When a public company is accused of fraudulent financial reporting, regulators may determine iii that the audit performed on the fraudulent financial statements was deficient. Prior research has suggested that in such cases, insufficient skepticism is often a leading cause of alleged audit failure. Within a fairness theory framework, this study examines enforcement actions against auditors between 1999 and 2009, and identifies certain factors that are associated with a citation for a lack of professional skepticism. Overall, results suggest that regulators approach the issue by determining whether auditors should have been more skeptical. Factors found to affect this determination include whether the auditor was perceived as having been aware of an elevated risk of fraud or whether the client was accused of having provided the auditor with false or misleading information during the course of their investigation.

Research shows that since the mid-1990s funders of the nonprofit sector have significantly increased the sophistication of their reporting requirements. Funders today want agencies to demonstrate beyond outputs and report on outcomes and the impact they have on the communities they serve. Funders are monitoring community impact by requiring more complex reports from the agencies they fund. These changes have meant that agencies must become proficient in data collection, management, and analyses practices in order to accurately respond to funders’ report requests. Nonprofits, however, find these requirements difficult to conceptualize and even more difficult to attain. Managing and analyzing the data necessary to create the required reports proves a formidable task. This research shows that among many obstacles reported, a lack of communication between agency and funders about their intended goals leads to some frustration from both sides, ultimately making it exceptionally difficult to attain the ultimate goal of the new reporting requirements: to measure community-level impact. This study utilizes qualitative interviews with 8 human service nonprofit agencies and one funding agency in the greater Orlando area to investigate what agencies report are their major obstacles when trying to meet funders’ new reporting requirements and what a funder’s response to these concerns is. Agency interviews were analyzed for the most common themes and concerns reported. The interviews explore the way nonprofits are responding to the new requirements from donors and what they think could be done differently to better capture valuable data that would speak to issues at the community level.

Since the earliest days of the American republic, political sex scandals have been a part of the political discourse. Despite the passing of several hundred years, much discussion is still given to political sex scandals by the popular media. Little attention, however, is paid to research into the relationship among political sex scandals, the media reporting of sex scandals, and the ways in which politicians are able to use the media during admissions of sex scandals. This project analyzes the most common characteristics within three major newspapers reporting on five cases of gubernatorial admissions of extramarital affairs. The multiple case studies analysis observes 89 newspaper articles to secure data from the initial speculation of a gubernatorial extramarital affair to the admission of an extramarital affair and the period of time (up to one month) following the admission of an extramarital affair. / Master of Arts

The aim of this thesis is to examine the contributory factors in drug errors and their reporting so as to design an enhanced reporting scheme to improve the quality of reporting in an acute hospital trust. The related research questions are: 1. What are the contributory factors in drug errors? 2. How effective is the reporting of drug errors? 3. Can an enhanced reporting scheme, predicated on the analysis of local documentary and interview data, identify the contributory factors in drug errors and improve the quality of their reporting in an acute hospital trust? The study aim and research questions reflect a growing consensus, articulated by Boaden and Walshe (2006), that patient safety research should focus on understanding the causes of adverse events and developing interventions to improve safety. Although there are concerns about the value of incident reporting (Wald & Shojania 2003, Armitage & Chapman 2007), it would appear that error reporting systems remain a high priority in advancing patient safety (Kohn et al 2000, Department of Health 2000a, National Patient Safety Agency 2004, WHO & World Alliance for Patient Safety 2004), and consequently it is the area chosen for intervention in this study. Enhancement of the existing scheme is based on a greater understanding of drug errors, their causation, and their reporting.

В работе рассматривается проблема неэффективности ручной обработки отчетности предприятия. С помощью внедрения облачного сервиса в систему ДБО Банка на предприятии процессы, которые ранее выполнялись вручную бухгалтером, автоматизируются, что дает возможность сократить время обработки данных. / The paper deals with the problem of the inefficiency of manual processing of enterprise reporting. By introducing a cloud service into the RB System of the Bank at the enterprise, processes that were previously performed manually by an accountant are automated, which makes it possible to reduce data processing time.