Implementing section 404 of the sarbanes oxley act: Recommendations for information systems organizations

Section 404 of the Sarbanes Oxley (SOX) Act addresses the effectiveness of internal controls, which in most organizations are either fully or partially automated due to the pervasiveness and ubiquity of information technologies. Significant or material control deficiencies have to be reported publicly. The adverse impact on organizations declaring deficiencies can be severe, for example, damage to reputation and/or market value. While there are many practitioner-led manuals and methods for dealing with 404, there has been little published in the academic research literature investigating the role of Information Systems organizations in implementing Section 404. The paper addresses this gap in knowledge. We used institutional theory as the lens through which to examine the experiences of Section 404 implementation in three global organizations. We used the case study method and an abductive strategy to gather and analyze data respectively. Our findings are summarized in six recommendations. We found that institutional pressures play a critical role in the implementation of Section 404. In particular, organizations face coercive pressure to achieve Section 404 compliance, without which punitive sanctions can be imposed by regulators. Organizations tend to imitate one another in the methods they use so that each is perceived to be in line with their competitive environment. Organizations face normative pressures to act in ways that are socially acceptable, which is to achieve compliance. Failure to do so would be a signal to the market that the organization does not take controls seriously. We expand these findings in terms of power and influence tactics that IS organizations can use when implementing Section 404. Our findings provide directions for practice and lines of enquiry for further research

Complexities of large-scale technology project failure: A forensic analysis of the Seattle popular monorail authority

“Being stuck in traffic doesn’t have to be a way of life.” This beautiful prologue came from the Elevated Transportation Company (ETC) board’s letter in the ETC Seattle Popular Monorail Plan, one of the largest public works projects ever proposed in the city of Seattle. Three years after this proposal, the Seattle Monorail Project (SMP) was shut down by voters on November 8, 2005. This paper critically analyzes the SMP through the lens of stakeholder theory. This perspective provides valuable insights into the failure of the SMP. We theorize that SMP’s failure might have been avoided had its leadership recognized the many stakeholders that had power over the plan and, more importantly, the dynamic changes in relationships between the stakeholders. Failure might also have been avoided by managing conflicts in stakeholders’ expectations. Specifically, we use stakeholder theory to develop four propositions that are relevant in the context of large-scale technology projects. One, organizations are more likely to succeed when have effective mechanisms for monitoring and evaluating interactions between stakeholders and changes in their positions in relation to their strategic innovation projects. Two, organizations are more likely to succeed when they tradeoff the conflicts in expectations and interests that stakeholders hold. Three, organizations are more likely to implement complex technology projects by understanding stakeholders’ expectations and the interplay between stakeholders. Four, organizations are more likely to achieve their innovative projects when they define stakeholders in terms of their power over their strategic objectives. The paper makes a contribution both to the research and practice of major technological infrastructure projects, strategic innovations, and government technology management

F = Finance

This paper gives notification of changes approved by CRIR which will be included i

A bacteriophage tubulin harnesses dynamic instability to center DNA in infected cells.

Dynamic instability, polarity, and spatiotemporal organization are hallmarks of the microtubule cytoskeleton that allow formation of complex structures such as the eukaryotic spindle. No similar structure has been identified in prokaryotes. The bacteriophage-encoded tubulin PhuZ is required to position DNA at mid-cell, without which infectivity is compromised. Here, we show that PhuZ filaments, like microtubules, stochastically switch from growing in a distinctly polar manner to catastrophic depolymerization (dynamic instability) both in vitro and in vivo. One end of each PhuZ filament is stably anchored near the cell pole to form a spindle-like array that orients the growing ends toward the phage nucleoid so as to position it near mid-cell. Our results demonstrate how a bacteriophage can harness the properties of a tubulin-like cytoskeleton for efficient propagation. This represents the first identification of a prokaryotic tubulin with the dynamic instability of microtubules and the ability to form a simplified bipolar spindle

Measurements of I/SVOCs in biomass-burning smoke using solid-phase extraction disks and two-dimensional gas chromatography

Biomass-burning organic-aerosol (OA) emissions are known to exhibit semi-volatile behavior that impacts OA loading during plume transport. Because such semi-volatile behavior depends in part on OA composition, improved speciation of intermediate and semi-volatile organic compounds (I/SVOCs) emitted during fires is needed to assess the competing effects of primary OA volatilization and secondary OA production. In this study, 18 laboratory fires were sampled in which a range of fuel types were burned. Emitted I/SVOCs were collected onto Teflon filters and solid-phase extraction (SPE) disks to qualitatively characterize particulate and gaseous I/SVOCs, respectively. Derivatized filter extracts were analyzed using comprehensive two-dimensional gas chromatography with time-of-flight mass spectrometry (GC×GC-TOFMS). Quality control tests were performed using biomass-burning relevant standards and demonstrate the utility of SPE disks for untargeted analysis of air samples. The observed chromatographic profiles of I/SVOCs in coniferous fuel-derived smoke samples were well correlated with each other, but poorly correlated with other fuel types (e.g., herbaceous and chaparral fuels). Emissions of benzenediol isomers were also shown to be fuel dependent. The combined Teflon and SPE filter data captured differences in gas-particle partitioning of the benzenediol isomers, with hydroquinone having a significantly higher particle-phase fraction than catechol due to its lower volatility. Additionally, the speciated volatility distribution of I/SVOCs in smoke from a rotten-log fire was estimated to evaluate the composition of potentially volatilized primary OA, which was entirely attributed to oxygenated (or other heteroatomic) compounds. The isomer-dependent partitioning and the speciated volatility distributions both suggest the need for better understanding of gas-phase and heterogenous reaction pathways of biomass-burning-derived I/SVOCs in order to represent the atmospheric chemistry of smoke in models

Incidence and viral aetiologies of acute respiratory illnesses (ARIs) in the United States: a population-based study.

We conducted prospective, community-wide surveillance for acute respiratory illnesses (ARIs) in Rochester, NY and Marshfield, WI during a 3-month period in winter 2011. We estimated the incidence of ARIs in each community, tested for viruses, and determined the proportion of ARIs associated with healthcare visits. We used a rolling cross-sectional design to sample participants, conducted telephone interviews to assess ARI symptoms (defined as a current illness with feverishness or cough within the past 7 days), collected nasal/throat swabs to identify viruses, and extracted healthcare utilization from outpatient/inpatient records. Of 6492 individuals, 321 reported an ARI within 7 days (4·9% total, 5·7% in Rochester, 4·4% in Marshfield); swabs were collected from 208 subjects. The cumulative ARI incidence for the entire 3-month period was 52% in Rochester [95% confidence interval (CI) 42-63] and 35% in Marshfield (95% CI 28-42). A specific virus was identified in 39% of specimens: human coronavirus (13% of samples), rhinovirus (12%), RSV (7%), influenza virus (4%), human metapneumovirus (4%), and adenovirus (1%). Only 39/200 (20%) had a healthcare visit (2/9 individuals with influenza). ARI incidence was ~5% per week during winter