scholarly journals Systems-Thinking in Complex Audit Situations

2020 ◽  
Vol 14 (2) ◽  
pp. P40-P46
Author(s):  
Billy E. Brewster ◽  
Anthony C. Bucaro
Keyword(s):  
Risk Assessment ◽  
Critical Thinking ◽  
Information Processing ◽  
Systems Thinking ◽  
Specific Form ◽  
Audit Process ◽  
Complex Processes ◽  
Comprehensive Information ◽  
Big Picture ◽  
And Function

SUMMARY This article summarizes three academic studies (Brewster 2011; Brewster 2016; Bucaro 2019) that investigate the effects of a specific form of critical thinking, systems-thinking, on audit judgments. Systems-thinking emphasizes taking a holistic “big picture” perspective and understanding how parts of complex processes interact and function. Collectively, the three studies find that systems-thinking can lead to auditors better understanding the risk of material misstatement through improved risk assessment and information processing. Ultimately, these improvements in critical thinking also increase the likelihood of identifying incorrect management explanations and incorporation of comprehensive information into audit decisions. Importantly, these studies find that systems-thinking can be instilled through short tutorial sessions, which may be embedded directly into the audit process.

Integrating Disciplines in a Plant Chemistry Laboratory Module to Enhance Interdisciplinary and Scientific Thinking in Undergraduate Students

2019 ◽  
Author(s):  
Lucas Busta ◽  
Sabrina E. Russo
Keyword(s):  
Critical Thinking ◽  
Medicinal Plant ◽  
Systems Thinking ◽  
Undergraduate Students ◽  
Core Competencies ◽  
Chemistry Laboratory ◽  
Scientific Thinking ◽  
Written Communication ◽  
Plant Chemistry ◽  
Hands On

Here, we describe a hands-on medicinal plant chemistry laboratory module (Phytochemical Laboratory Activities for iNtegrative Thinking and Enhanced Competencies; PLANTEC) for undergraduates that targets the development of core competencies in (i) critical thinking and analysis of text and data, (ii) interdisciplinary and systems thinking, (iii) oral and written communication of science, and (iv) teamwork and collaboration.<br>

Mechanobiology and Adaptive Plasticity (MAP) Theory as a Potential Confounding Factor in Predicting Musculoskeletal Foot Function

2021 ◽  
Author(s):  
Greg Quinn
Keyword(s):  
Physical Nature ◽  
Theoretical Models ◽  
The Body ◽  
Adaptive Plasticity ◽  
Form And Function ◽  
Complex Processes ◽  
Kinetic Information ◽  
Foot Function ◽  
Clinical Variation ◽  
And Function

There are many theoretical models that attempt to accurately and consistently link kinematic and kinetic information to musculoskeletal pain and deformity of the foot. Biomechanical theory of the foot lacks a consensual model: clinicians are enticed to draw from numerous paradigms, each having different levels of supportive evidence and contrasting methods of evaluation, in order to engage in clinical deduction and treatment planning. Contriving to find a link between form and function lies at the heart of most of these competing theories and the physical nature of the discipline has prompted an engineering approach. Physics is of great importance in biology and helps us to model the forces that the foot has to deal with in order for it to work effectively. However, the tissues of the body have complex processes that are in place to protect them and they are variable between individuals. Research is uncovering why these differences exist and how these processes are governed. The emerging explanations for adaptability of foot structure and musculoskeletal homeostasis offer new insights on how clinical variation in outcomes and treatment effects might arise. These biological processes underlie how variation in the performance and utilisation of common traits, even within apparently similar sub-groups, make anatomical distinction less meaningful and are likely to undermine the justification of a 'foot type'. Furthermore, mechanobiology introduces a probabilistic element to morphology based on genetic and epigenetic factors.

“On the Internet, Nobody Knows You're a Dog”

2016 ◽  
pp. 349-373 ◽  
Author(s):  
Neil D. Shortland
Keyword(s):  
Risk Assessment ◽  
The Internet ◽  
Psychological Process ◽  
Source Information ◽  
Online Activity ◽  
Form And Function ◽  
Online Risk ◽  
Violent Extremism ◽  
Online Behaviour ◽  
And Function

Online behaviour can provide a unique window from which we can glean intent. From an intelligence standpoint it provides an important source of open-source information. However, making inference of intent from online activity is inherently difficult. Yet elsewhere progress is being made in incorporating information online into decisions regarding risk and offender prioritisation. This chapter synthesises lessons learnt from studies of risk assessment of violent extremists, risk assessment online, and the form and function of extremist materials online in order to begin to approach the issue of online risk assessment of violent extremism. In doing so it highlights issues associated with the diversity of online extremist behaviour, the diversity of offline extremist behaviour and the general lack of understanding related to the interaction of online and offline experiences, and how this contributes to the wider psychological process of ‘radicalisation'. Implications for practitioners are discussed.

Complexity Theory and System Dynamics for Project Risk Management

2017 ◽  
pp. 152-176 ◽  
Author(s):  
Robert J. Chapman
Keyword(s):  
System Dynamics ◽  
Systems Thinking ◽  
Complexity Theory ◽  
Systems Dynamics ◽  
Risk And Uncertainty ◽  
Causal Loop ◽  
General Systems ◽  
Big Picture ◽  
Causal Loop Diagrams ◽  
Managing Risk

As a consequence of the consensus that projects are growing in complexity from ever ambitious goals there is a perpetual search for methods aimed at pinpointing and describing the source of complexity with the objective of subsequently reducing uncertainty, managing risk and improving project performance. An area of study that has engaged enquiring minds for over fifty years but has not yet been accepted into mainstream project management is the study and application of systems thinking and system dynamics. The purpose of this chapter is to promulgate the view that the mapping of projects as systems should be re-examined as a means of articulating and responding to complexity. The chapter examines general systems theory, systems thinking and systems dynamics with examples of causal loop diagrams as an aid to describe and respond to risk exposure. It includes simple causal loop diagrams as a means of illustrating how risks may be identified and addressed. The emphasis is on seeing the ‘big picture' to avoid gaps and omissions in the management of risk and uncertainty.

scholarly journals Uncovering wicked problem’s system structure: seeing the forest for the trees

2017 ◽  
Vol 7 (1) ◽  
pp. 51-73 ◽  
Author(s):  
Ann-Marie Kennedy ◽  
Sommer Kapitan ◽  
Neha Bajaj ◽  
Angelina Bakonyi ◽  
Sean Sands
Keyword(s):  
Systems Thinking ◽  
Wicked Problems ◽  
System Structure ◽  
Wicked Problem ◽  
Illustrative Case ◽  
Social Mechanisms ◽  
Content Type ◽  
Effective Interventions ◽  
Big Picture ◽  
Develop Strategy

Purpose This paper aims to use systems thinking, systems theory and Camillus’ framework for responding to wicked problems to provide social marketers with a theoretically based framework for approaching strategy formation for wicked problems. The paper treats fast fashion as an illustrative case and takes a step back from implementation to provide a framework for analysing and gaining understanding of wicked problem system structure for social marketers to then plan more effective interventions. The proposed approach is intended as a theory-based tool for social marketing practitioners to uncover system structure and analyse the wicked problems they face. Design/methodology/approach Following Layton, this work provides theoretically based guidelines for analysing the black box of how to develop and refine strategy as first proposed in Camillus’ (2008) framework for responding to wicked issues. Findings The prescription thus developed for approaching wicked problems’ system structure revolves around identifying the individuals, groups or entities that make up the system involved in the wicked problem, and then determining which social mechanisms most clearly drive each entity and which outcomes motivate these social mechanisms, before determining which role the entities play as either incumbent, challenger or governance and which social narratives drive each role’s participation in the wicked problem. Originality/value This paper shows that using systems thinking can help social marketers to gain big picture thinking and develop strategy for responding to complex issues, while considering the consequences of interventions.

Normalization Principles in Computational Neuroscience

2019 ◽  
Author(s):  
Kenway Louie ◽  
Paul W. Glimcher
Keyword(s):  
Information Processing ◽  
Computational Neuroscience ◽  
Linear Models ◽  
Brain Regions ◽  
Information Coding ◽  
Brain Organization ◽  
Contextual Modulation ◽  
Early Visual Cortex ◽  
And Function ◽  
And Behavior

A core question in systems and computational neuroscience is how the brain represents information. Identifying principles of information coding in neural circuits is critical to understanding brain organization and function in sensory, motor, and cognitive neuroscience. This provides a conceptual bridge between the underlying biophysical mechanisms and the ultimate behavioral goals of the organism. Central to this framework is the question of computation: what are the relevant representations of input and output, and what algorithms govern the input-output transformation? Remarkably, evidence suggests that certain canonical computations exist across different circuits, brain regions, and species. Such computations are implemented by different biophysical and network mechanisms, indicating that the unifying target of conservation is the algorithmic form of information processing rather than the specific biological implementation. A prime candidate to serve as a canonical computation is divisive normalization, which scales the activity of a given neuron by the activity of a larger neuronal pool. This nonlinear transformation introduces an intrinsic contextual modulation into information coding, such that the selective response of a neuron to features of the input is scaled by other input characteristics. This contextual modulation allows the normalization model to capture a wide array of neural and behavioral phenomena not captured by simpler linear models of information processing. The generality and flexibility of the normalization model arises from the normalization pool, which allows different inputs to directly drive and suppress a given neuron, effectively separating information that drives excitation and contextual modulation. Originally proposed to describe responses in early visual cortex, normalization has been widely documented in different brain regions, hierarchical levels, and modalities of sensory processing; furthermore, recent work shows that the normalization extends to cognitive processes such as attention, multisensory integration, and decision making. This ubiquity reinforces the canonical nature of the normalization computation and highlights the importance of an algorithmic framework in linking biological mechanism and behavior.

scholarly journals Current Research Progress on Long Noncoding RNAs Associated with Hepatocellular Carcinoma

2019 ◽  
Vol 2019 ◽  
pp. 1-8 ◽  
Author(s):  
Haihong Shi ◽  
Yuxin Xu ◽  
Xin Yi ◽  
Dandan Fang ◽  
Xia Hou
Keyword(s):  
Hepatocellular Carcinoma ◽  
Cell Proliferation ◽  
Liver Cancer ◽  
Biological Activities ◽  
Noncoding Rnas ◽  
Long Noncoding Rnas ◽  
Research Progress ◽  
Invasion And Metastasis ◽  
Complex Processes ◽  
And Function

Hepatocellular carcinoma (HCC) is the second leading cause of mortality among cancers. It has been found that long noncoding RNAs (lncRNAs) are involved in many human cancers, including liver cancer. It has been identified that carcinogenic and tumor-suppressing lncRNAs are associated with complex processes in liver cancer. These lncRNAs may participate in a variety of pathological and biological activities, such as cell proliferation, apoptosis, invasion, and metastasis. Here, we review the regulation and function of lncRNA in liver cancer and evaluate the potential of lncRNA as a new goal for liver cancer.

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