The contaminating influence of display size on flight control, risk assessment, and route selection

2005 ◽  
Author(s):  
Emily K. Muthard
Keyword(s):  
Risk Assessment ◽  
Flight Control ◽  
Display Size ◽  
Route Selection ◽  
Control Risk

The Contaminating Influence of Display Size on Flight Control, Risk Assessment, and Route Selection

2005 ◽  
Vol 49 (1) ◽  
pp. 73-77
Author(s):  
Emily K. Muthard
Keyword(s):  
Flight Control ◽  
Display Size ◽  
Three Dimensional ◽  
Route Selection ◽  
Physical Size ◽  
Large Display ◽  
Spatial Tasks ◽  
Axis Compression ◽  
Three Dimensional Display ◽  
Integrated Hazard

The present experiment was designed to examine the effect of display size on distance estimates used for flight control and in assessing risk for route selection. Sixteen pilots were asked to select and fly along a route using integrated hazard and primary flight displays. Display size was manipulated by altering the physical size of a two-dimensional display and through axis compression in a three-dimensional display. Display minification resulted in poorer flight control. When the display was enlarged, pilots were found to overestimate the distance from the flight path to impending hazards and subsequently choose riskier routes. Pilots also exhibited greater confidence in their route choices with the large display, even though their choices were more dangerous. Results suggest that display size must be considered when designing displays for spatial tasks.

An Analysis of Cross-Sectional Differences in Big and Non-Big Public Accounting Firms' Audit Programs

2006 ◽  
Vol 25 (1) ◽  
pp. 27-48 ◽  
Author(s):  
Hans Blokdijk ◽  
Fred Drieenhuizen ◽  
Dan A. Simunic ◽  
Michael T. Stein
Keyword(s):  
Risk Assessment ◽  
Empirical Evidence ◽  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
Accounting Firms ◽  
Big 5 ◽  
Public Accounting Firms ◽  
Audit Approach ◽  
Control Risk

A significant body of prior research has shown that audits by the Big 5 (now Big 4) public accounting firms are quality differentiated relative to non-Big 5 audits. This result can be derived analytically by assuming that Big 5 and non-Big 5 firms face different loss functions for “audit failures” and is consistent with a variety of empirical evidence from studies of audit fees, auditor changes, and the stock price reaction to audited earnings. However, there is no existing evidence (of which we are aware) concerning the underlying production differences between Big 5 and non-Big 5 audits. As a result, existing empirical evidence cannot distinguish between the possibility that Big 5 audits are simply perceived to be different (e.g., by investors) or actually differ in how they are produced. Our research objective is to identify the production characteristics of audit engagements that may explain the differences in expected audit quality between Big 5 and non-Big 5 firms. In this archival study, we examine the total audit effort and the allocation of effort to four audit phases—planning, (control) risk assessment, substantive testing, and completion—for a cross-section sample of 113 audits of Dutch companies in 1998/99 by 14 public accounting firms. We find that, after controlling for client characteristics: (1) both types of auditors exert about the same amount of total audit effort; (2) Big 5 auditors allocate relatively more effort to planning and (control) risk assessment, and relatively less to substantive testing and completion; and (3) client size, use of the business-risk-based audit approach, and reliance on client internal controls affect audit hours differently for the two auditor types. We conclude that the Big 5 firms actually produce a higher audit quality level, and that this quality difference is related to how audit hours are deployed in a more contextual and less procedural audit approach.

Flight control system design risk assessment

1995 ◽  
Author(s):  
Mark Anderson ◽  
Alex Suchkov ◽  
Pieter Einthoven ◽  
Martin Waszak
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
System Design ◽  
Flight Control ◽  
Control System Design ◽  
Flight Control System

A risk assessment based optimization method for route selection of hazardous liquid railway network

2018 ◽  
Vol 110 ◽  
pp. 217-229 ◽  
Author(s):  
Haoran Zhang ◽  
Meng Yuan ◽  
Yongtu Liang ◽  
Bohong Wang ◽  
Wan Zhang ◽  
...  
Keyword(s):  
Risk Assessment ◽  
Optimization Method ◽  
Route Selection ◽  
Railway Network ◽  
Selection Of

A Pseudo-outbreak of Aspergillosis at a Tertiary Care Hospital: Thinking Beyond the Infection Control Risk Assessment

2016 ◽  
Vol 38 (1) ◽  
pp. 115-118 ◽  
Author(s):  
Michelle Doll ◽  
Michael Anne Preas ◽  
J. Kristie Johnson ◽  
Clifford Mitchell ◽  
Brenda Roup ◽  
...  
Keyword(s):  
Risk Assessment ◽  
Infection Control ◽  
Tertiary Care Hospital ◽  
Tertiary Care ◽  
Infect Control Hosp ◽  
Care Hospital ◽  
Construction Site ◽  
Modern Era ◽  
Laboratory Contamination ◽  
Control Risk

In the modern era of carefully monitored renovations, construction-relatedAspergillusoutbreaks have decreased. We investigated an increase in clinical cultures growingAspergillusspecies, determining that contamination of the mycology lab caused a pseudo-outbreak. A major construction site was appropriately sealed, but unrecognized staff traffic may have facilitated laboratory contamination.Infect Control Hosp Epidemiol2016;1–4

scholarly journals Safety risk assessment of navigation and flight control computer system of unmanned aerial vehicle

2015 ◽  
Vol 0 (13) ◽  
pp. 77-85
Author(s):  
B. Y. Volochiy ◽  
L. D. Ozirkovskyi ◽  
Y. M. Pashchuk ◽  
A. V. Mashchak ◽  
V. A. Onyshchenko
Keyword(s):  
Risk Assessment ◽  
Computer System ◽  
Unmanned Aerial Vehicle ◽  
Flight Control ◽  
Safety Risk ◽  
Control Computer ◽  
Aerial Vehicle

scholarly journals ANALISIS PENGENDALIAN INTERNAL TERHADAP PEMBAYARAN TOP UP FLAZZ PADA PT. TRANS JAKARTA

2020 ◽  
Vol 8 (1) ◽  
pp. 21-33
Author(s):  
Andriyan Andriyan ◽  
Ridwan Saleh
Keyword(s):  
Risk Assessment ◽  
Qualitative Analysis ◽  
Internal Control ◽  
Environmental Control ◽  
Internal Controls ◽  
Billing Data ◽  
Bus Stop ◽  
Assessment And Monitoring ◽  
Transportation Company ◽  
Control Risk

PT. Transjakarta is a transportation company that uses an electronic ticket system. The ticket system at the Transjakarta bus stop since 2013 uses an electronic card (e-ticketing), instead of cash. One of these cards is the Flazz card issued by Bank BCA. However, the cash deposit from the sale of the flazz top up from Transjakarta to Bank Bca still experiences constraints, there is a difference every day. Then the need for internal control in the payment process and reconciliation between Bank Bca billing data and top up cash payments in the Transjakarta. So far the two reports that should have been balanced, in fact never happened. That is why reconciliation is needed and the causes of the differences are sought so that a balanced report can be produced. This study aims to determine the implementation of internal control on the concept of components according to COSO. The author uses descriptive methods with the type of qualitative analysis, by reviewing the application of elements of internal control by describing the facts that exist in the field, and analyzing the application of these elements with reference to COSO. The results show that in general the internal controls applied for top up flazz payments have met and are in accordance with the concepts and principles of internal control according to COSO. However, the implementation of the concept of internal control components needs to be refined to be more effective, namely the environmental control, risk assessment and monitoring components.

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