essential when representing program states where a memory region (a stack frame or heap cell) may or may not exist. No matter how precise an analysis is, a code auditor may have to deal with a large number of warnings when analyzing large programs. In order to improve the usability of the analyzer, we detail how combining static and dynamic analysis allows an auditor to focus the analyzer on po...

Data Auditor is a system for analyzing data quality via exploring data semantics. Given a user-supplied constraint, such as a functional dependency or an inclusion dependency, the system computes pattern tableaux, which are concise summaries of subsets of the data that satisfy (or fail) the constraint. The engine of Data Auditor is an efficient algorithm for finding these patterns, which defers...

PURPOSE Little is known about the economic implications of nursing home (NH) registered nurse (RN) tenure on resident outcomes. This study evaluated the cost-effectiveness of two nurse workforce scenarios focusing on RN tenure (high versus low), and the associated transfers from NH to the hospital. METHODS A decision tree was constructed to compare the incremental costs and effects of RN tenu...

Farming in sub-Saharan Africa outside South Africa typically takes place on small plots cultivated by individuals. The land tenure system is often described as 'communal', meaning that land is owned by a kin-based or political group and that individuals obtain the right to cultivate through their membership in that group. If a generalization is possible about the process through which people ob...

This study examines the demand for audits in a modern voluntary audit setting, in which a number of levels of auditor quality can be chosen. Where audits are not compulsory, a substantial number of organizations choose them. The choice of auditor quality is associated with size, debt and salaries, but not with donations and grants. The results provide support for the audit as a form of monitori...

The primary objective of this paper is to determine whether tenure in comparison to non-tenure faculty employment is efficient in producing the academic success of university students. A stochastic production frontier is estimated for university graduation rates while the inefficiency specification includes measures of tenured, tenure-track, and non-tenure track faculty employment. Using panel ...

Several studies have sought to establish the link between the characteristics of a corporation and the audit fees charged by its auditor. Many studies have tried to discover whether auditor specialization affects audit fees. Other research has attempted to discover the effects of government regulation on fees. The impact of risk on audit fees has also been examined, but has proved to be an elus...

Audit fee studies often find large (Big 5) audit firms earn significantly higher fees than small (non-Big 5) firms, but they treat auditor choice as exogenous. In contrast, this paper takes into account that companies are not randomly assigned to audit firms. We find the effects of auditor selection bias on audit fees are statistically and economically significant. Consistent with the predictio...

Advances in technology make it possible for the EDP auditor to work smarter, faster, and deliver added value on every audit. In part this is true because the commoditization of computer hardware means that every auditor can carry a powerful computer everywhere. The software tools that help to realize the productivity potential of the hardware fall broadly into the categories of document managem...

Federal abrogation of the age-based mandatory retirement provisions in existing academic tenure contracts calls for a review of tenure and salary policies. Here two alternative explanations for the institution of tenure are examined. Then five alternative policy responses that might be adopted by university administrations are described and analyzed. The proposal favored by the author consists ...