Suchergebnisse

University experts can offer uniquely valuable insights for informing policy based on expertise they develop through research. The application of knowledge through public service is an important and understudied mechanism for translating academic expertise to government and other communities. Today universities encourage researchers to engage in public service, and often they actively provide institutional support to create a culture and environment where such pro bono work is regarded as an important activity by the research community. Yet the question remains as to whether or not a systematic mechanism exists to track, record, and measure the value of university expertise influencing policy within the context of research. We explore a useful but underutilized administrative data source, the Federal Advisory Committee Act (FACA) database, with an eye towards linking the federal service data to other sources in order to measure research impact in a sociopolitical setting. This publicly available dataset contains rich information on federal advisory committees that play an important role in shaping national programs and policies. Each year an average of 900 advisory committees with more than 60,000 members have provided either policy or grant review advice in 40 different issue areas. Our exploratory findings suggest a steady increase of academics in federal service, the different level of federal service contribution by universities, and the association between federal service and university R&D spending. We also discuss the importance of data cleaning when using administrative data for research and data linkage methods when linking federal service data to university research spending records.

Intro -- Foreword -- Why Secure Medical Devices? -- 1.1 The Inspiration for This Book -- 1.2 The Evolution of Cybersecurity in Health Care -- 1.3 The Unique Role of Medical Devices -- 1.4 Regulatory Environment -- 1.5 Looking Ahead -- References -- Establishing a Cybersecurity Focus -- 2.1 Security Governance -- 2.1.1 Effective Oversight -- 2.2 Building a Security-Capable Organization -- 2.2.1 Strong Governance -- 2.2.2 Ongoing Testing -- 2.2.3 Coordinated Vulnerability Disclosure -- 2.2.4 BOM: Commercial and Open-Source Software Governance -- 2.2.5 Maturity Road Map -- 2.2.6 Security Designed In -- 2.2.7 Section Summary -- 2.3 Regulations and Standards -- 2.3.1 Regulatory Considerations -- 2.3.2 Standards -- 2.4 Security and Lifecycle Management: High-Level Overview -- 2.4.1 Coordination between the Four Lifecycles -- 2.5 Regular Review of Security Maturity -- References -- Supply Chain Management -- 3.1 Upstream Supply Chain Management -- 3.1.1 Counterfeit Electronic Components -- 3.1.2 Third-Party Software Components -- 3.2 Security Criteria for Approved Supplier Lists -- 3.3 Downstream Supply Chain Management -- References -- Medical Device Manufacturers' Development Cycle -- 4.1 Introduction -- 4.2 Secure Lifecycle Diagram Overview -- 4.3 Threats vs. Vulnerabilities -- 4.4 Development Lifecycle: Concept Phase -- 4.4.1 Incremental Improvements and Secure Development -- 4.5 Development Lifecycle: Planning Phase -- 4.5.1 Security Goals -- 4.6 Development Lifecycle: Requirements Phase -- 4.6.1 Safe Harbor vs Full Encryption -- 4.7 Development Lifecycle: Design Phase -- 4.7.1 Design Phase Activities -- 4.7.2 Introduction to Vulnerability Scoring -- 4.7.3 Mitigations -- 4.7.4 Vulnerability Scoring -- 4.7.5 Scoring Rubrics -- 4.7.6 Alternative Approaches to Scoring -- 4.7.7 Informal Approaches to Vulnerability Assessment.

ABSTRACT
In September 2016, the Consumer Financial Protection Bureau (CFPB) announced an enforcement action against Wells Fargo related to improper sales practices. Following investigations revealing widespread abuse by thousands of employees (e.g., opening deposit and credit accounts without customer consent), Wells Fargo paid civil monetary penalties of $185 million and other substantial punitive fees and fines. This case study uses this real-world example to explore the influence of materiality on the scope of an audit, the auditor's responsibility for detection and communication of noncompliance with laws and regulations (NOCLAR), and the auditor's consideration of the control environment in the evaluation of internal controls over financial reporting (ICFR). After completing the case, learners are able to discuss relevant professional standards and recognize the impact of materiality considerations on decisions about financial statement misstatements, NOCLAR, and internal control deficiencies.
JEL Classifications: M41; M42.

AbstractThis research aims to enhance our understanding of the relationship between racial prejudice and White Americans' views on cannabis legalization. The recent legalization of recreational cannabis in a handful of states, along with many other states legalizing medical cannabis in recent years, has catapulted the flowering plant back into the spotlight and nightly news cycles. Given the historically racist propaganda used to criminalize the plant, it follows that Whites' support for legalization may be associated with racial prejudice. Using data from the General Social Survey data from 1972–2018, we find that different forms of racial prejudice have a negative effect on Whites' support for cannabis legalization generally. Additionally, as the negative effect of overt, old-fashioned racism diminishes over time and across birth cohorts it is supplanted by the more subtle laissez-faire racism. In conclusion, we discuss the implication of the relationship between racial prejudice and views on marijuana for the increasingly complicated racial dynamics surrounding cannabis legalization.

ABSTRACTThis case provides students an introductory experience to substantive analytical procedures in a realistic audit setting. Students are presented with a scenario, adapted from a real-world example, requiring them to (1) research relevant auditing standards, (2) develop an independent expectation for a client's revenue account, and (3) consider the precision of the estimate, additional audit procedures, and the reliability of the underlying data and evidence obtained. In completing the case, students will learn to: (1) explain the benefits and challenges of using substantive analytical procedures, (2) research relevant auditing standards, (3) create and analyze relevant substantive analytics, (4) evaluate the appropriateness of data aggregation in substantive analytical procedures, and (5) discuss factors affecting the reliability of data used by the auditor. The case is typically assigned as an out-of-class assignment, combined with a subsequent in-class discussion. It can be used in either undergraduate or graduate auditing courses.

This research aims to determine the situational and individual factors that shape perceptions of whether police violence against citizens is justified. Drawing on research on the racialization of crime, modern racism, and the stigma associated with a criminal history, we hypothesize that individuals will view police violence as more justified when targeted at black citizens and those with criminal histories. We further hypothesize that individuals who have higher levels of racial prejudice will view police violence as more justified. Results from a survey experiment using a sample of 595 white respondents show a consistent effect of criminal history, with individuals viewing violence as more justified against a citizen with a previous criminal background. Further, interaction effects indicate that only white respondents who score highly on racial prejudice view violence against a black citizen as more justified compared to violence against a white citizen. These results underscore the importance of how a criminal record serves as an enduring stigma that shapes how individuals are perceived. Additionally, our results are consistent with theories of contemporary racism and show that negative evaluations of black Americans are limited to whites with high levels of racial prejudice.

We contend that two important, nonrelational, features of formal interorganizational networks—geographic propinquity and organizational form—fundamentally alter the flow of information through a network. Within regional economies, contractual linkages among physically proximate organizations represent relatively transparent channels for information transfer because they are embedded in an ecology rich in informal and labor market transmission mechanisms. Similarly, we argue that the spillovers that result from proprietary alliances are a function of the institutional commitments and practices of members of the network. When the dominant nodes in an innovation network are committed to open regimes of information disclosure, the entire structure is characterized by less tightly monitored ties. The relative accessibility of knowledge transferred through contractual linkages to organizations determines whether innovation benefits accrue broadly to membership in a coherent network component or narrowly to centrality. We draw on novel network visualization methods and conditional fixed effects negative binomial regressions to test these arguments for human therapeutic biotechnology firms located in the Boston metropolitan area.