University of Iowa

About: University of Iowa is a education organization based out in Iowa City, Iowa, United States. It is known for research contribution in the topics: Population & Poison control. The organization has 49229 authors who have published 109171 publications receiving 5021465 citations. The organization is also known as: UI & The University of Iowa.

The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits

Abstract: This paper uses firms' disclosures of internal control problems prior to audits mandated by Section 404 of the Sarbanes-Oxley Act (SOX) to investigate the economic factors that expose firms to internal control failure risks and managements' incentives to discover and report internal control deficiencies (ICDs). We find that firms making pre-SOX 404 ICD disclosures typically have more complex operations, recent changes in organization structure, more accounting risk exposure, fewer resources to invest in internal control and higher incidence of auditor resignation relative to firms that do not report internal control problems. Regarding incentives to discover and report internal control problems, we find that ICD firms have more prior SEC enforcement actions and restatements of financial statements, are more likely to use a dominant audit firm, and are more likely to have concentrated institutional ownership. Our findings are important in developing expectations about determinants of internal control problems across all SEC registrants including non-accelerated filers that are not yet required to comply with SOX 404, as well as providing baseline evidence for evaluating the discovery and reporting of ICDs under mandated internal control audits.

Temperament as a unifying basis for personality and psychopathology.

Abstract: Personality and psychopathology long have been viewed as related domains, but the precise nature of their relations remains unclear. Through most of the 20th century, they were studied as separate fields; within psychopathology, clinical syndromes were separated from personality disorders in 1980. This division led to the revelation of substantial overlap among disorders both within and across axes and to the joint study of normal and abnormal personality. The author reviews these literatures and proposes an integrative framework to explain personality-psychopathology relations: Three broad, innate temperament dimensions--negative affectivity, positive affectivity, and disinhibition--differentiate through both biologically and environmentally based developmental processes into a hierarchical personality trait structure and, at their extremes, are risk factors (diatheses) for psychopathology, especially given adverse life experiences (stress).

Comprehensive Approach to Verification and Validation of CFD Simulations—Part 1: Methodology and Procedures

Abstract: We present a comprehensive approach to verification and validation methodology and procedures for CFD simulations from an already developed CFD code applied without requiring availability of the source code for specified objectives, geometry, conditions, and available benchmark information. Concepts, definitions, and equations derived for simulation errors and uncertainties provide the overall mathematical framework. Verification is defined as a process for assessing simulation numerical uncertainty and, when conditions permit, estimating the sign and magnitude of the numerical error itself and the uncertainty in that error estimate. The approach for estimating errors and uncertainties includes (1) the option of treating the numerical error as deterministic or stochastic, (2) the use of generalized Richardson extrapolation for J input parameters, and (3) the concept of correction factors based on analytical benchmarks, which provides a quantitative metric to determine proximity of the solutions to the asymptotic range, accounts for the effects of higher-order terms, and are used for defining and estimating errors and uncertainties

Toward a synthesis of parental socialization and child temperament in early development of conscience.

Abstract: It is argued that, while research on conscience development has emphasized the contribution of parental socialization, the influence of children's temperament has been largely neglected. Two developmental processes that result in the formation of two respective components of conscience are proposed: (1) development of the tendency to experience affective discomfort, guilt, and anxiety associated with wrongdoing; and (2) development of behavioral control—the ability to inhibit a prohibited action, to suppress an antisocial or destructive impulse, and to perform a more prosocial/desirable behavior. Individual differences among children and qualities of parental socialization in relation to both processes are considered as they contribute to conscience development. Relevant evidence from neopsychoanalytic, attributional, social-learning, and temperament models is reviewed. New avenues of research that integrate socialization and temperament perspectives in a developmental framework are proposed. The importance of the study of early developmental periods is emphasized.

Major depression following traumatic brain injury.

Abstract: Results: Major depressive disorder was observed in 30 (33%) of 91 patients during the first year after sustaining a TBI Major depressive disorder was significantly more frequent among patients with TBI than among the controls Patients with TBI who had major depression were more likely to have a personal history of mood and anxiety disorders than patients who did not have major depression Patients with major depression exhibited comorbid anxiety (767%) and aggressive behavior (567%) Patients with major depression had significantly greater impairment in executive functions than their nondepressed counterparts Major depression was also associated with poorer social functioning at the 6-and 12month follow-up, as well as significantly reduced left prefrontal gray matter volumes, particularly in the ventrolateral and dorsolateral regions Conclusions: Major depression is a frequent complication of TBI that hinders a patient’s recovery It is associated with executive dysfunction, negative affect, and prominent anxiety symptoms The neuropathological changes produced by TBI may lead to deactivation of lateral and dorsal prefrontal cortices and increased activation of ventral limbic and paralimbic structures including the amygdala Arch Gen Psychiatry 2004;61:42-50