In the 19 years since the first descriptions of the PCR (1 ), nucleic acid amplification methods have made the transition from research to clinical laboratories. Molecular diagnostics are now firmly established as part of laboratory medicine, with applications in genetics, oncology, pharmacology, and infectious disease. Routine diagnostic applications of these methods have been made possible by...

Regulatory compliance requirements in the area of Internal Controls such as Sarbanes Oxley Act force enterprises to identify, shape and document their business processes. In this context enterprises require mechanisms to ensure that their business processes implement and fulfill compliance requirements independently from business level requirements. In this paper we present a novel approach for...

A new approach for an internally controlled PCR was developed using a custom-synthesized oligonucleotide as the internal control. Three different PCR setups demonstrated the usefulness of this approach: (i) the addition of the respective internal control to samples containing ssDNA virus Parvo B19; (ii) the co-extraction of plasma samples and the respective internal control for the detection of...

We analyze important strategic relationships among trust, employee trustworthiness, fraud, and internal controls. A game is modeled between a manager and an employee, two rational decision makers. The manager makes control decisions based on the strength of controls and on employee trustworthiness, which are modeled as functions of monetary and psychic costs and benefits of committing and not c...

An attitude control strategy for maneuvers of an interconnection of planar bodies in space is developed. It is assumed that there are no exogeneous torques and that torques generated by joint motors are uscd as means of control so that the total angular momentum of the multibody system is a constant, assumed to be zero in this paper. The control strategy utilizes the nonintegrability of the exp...

In the literature it has been argued that individual values play an important role in creation and implementation of internal controls for information systems security. However majority of approaches that help in designing internal control overlook the importance of individual values. In this paper we argue that individual values should form the basis for defining internal control objectives. W...

ABSTRACT The regulatory reform of internal controls (ICs) in China mandates that certain firms incorporate corporate social responsibility (CSR) engagement into ICs and issue IC reports. Using a staggered difference-in-differences research design, we find effectiveness has worsened following this reform, but deterioration is partially mitigated when mandated report their CSR engagement. Additio...