The XMM-Newton Wide-Field Survey in the COSMOS Field: Statistical Properties of Clusters of Galaxies

We present the results of a search for galaxy clusters in the first 36 XMM-Newton pointings on the Cosmic Evolution Survey (COSMOS) field. We reach a depth for a total cluster flux in the 0.5-2 keV band of 3 × 10^(-15) ergs cm^(-2) s^(-1), having one of the widest XMM-Newton contiguous raster surveys, covering an area of 2.1 deg^2. Cluster candidates are identified through a wavelet detection of extended X-ray emission. Verification of the cluster candidates is done based on a galaxy concentration analysis in redshift slices of thickness 0.1-0.2 in redshift, using the multiband photometric catalog of the COSMOS field and restricting the search to z S)-log S distribution compares well with previous results, although yielding a somewhat higher number of clusters at similar fluxes. The X-ray luminosity function of COSMOS clusters matches well the results of nearby surveys, providing a comparably tight constraint on the faint-end slope of α = 1.93 ± 0.04. For the probed luminosity range of (8 × 10^(42))-(2 × 10^(44)) ergs s^(-1), our survey is in agreement with and adds significantly to the existing data on the cluster luminosity function at high redshifts and implies no substantial evolution at these luminosities to z = 1.3

Auditor Independence-Its Importance to the External Auditor's Role in Banking Regulation and Supervision

The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial statements, they serve particular interests. The regulator works towards safeguarding financial stability and investor interests. On the other hand, the external auditor serves the private interests of the shareholders of a company. The financial audit remains an important aspect of corporate governance that makes management accountable to shareholders for its stewardship of a company2. The external auditor may however, have a commercial interest too. The debate surrounding the role of external auditors focusses in particular on auditor independence. A survey by the magazine “Financial Director” shows that the fees derived from audit clients in terms of non-audit services are significant in comparison with fees generated through auditing.3 Accounting firms sometimes engage in a practice called “low balling” whereby they set audit fees at less than the market rate and make up for the deficit by providing non audit services. As a result, some audit firms have commercial interests to protect too. There is concern that the auditor's interests to protect shareholders of a company and his commercial interests do not conflict with each other. Sufficient measures need to be in place to ensure that the external auditor's independence is not affected. Brussels proposed a new directive for auditors to try to prevent further scandals such as those of Enron and Parmalat.4 The new directive states that all firms listed on the stock market must have independent audit committees which will recommend an auditor for shareholder approval.5 It also states that auditors or audit partners must be rotated but does not mention the separation of auditors from consultancy work despite protests that there is a link to compromising the independence of auditors.6 However this may be because Brussels also shares the view that there is no evidence confirming correlation between levels of non-audit fees and audit failures and that as a result, sufficient safeguards are in place.7 This paper aims to consider the importance of auditor independence in the external auditor's role in banking regulation and supervision. In doing so, it also considers factors which may threaten independence and efforts which have been introduced to act as safeguards to the auditor's independence. It will also support the claim that auditor independence is indeed central to the auditor's role in banking regulation and supervision

Aerospace medicine and biology: A continuing bibliography with indexes (supplement 352)

This bibliography lists 147 reports, articles and other documents introduced into the NASA Scientific and Technical Information System during July 1991. Subject coverage includes: aerospace medicine and psychology, life support systems and controlled environments, safety equipment, exobiology and extraterrestrial life, and flight crew behavior and performance

Persistent issues in encryption software: A heuristic and cognitive walkthrough

The support information accompanying security software can be difficult to understand by end-users, who have little knowledge in cyber security. One mechanism for ensuring the integrity and confidentiality of information is encryption software. Unfortunately, software usability issues can hinder an end-user’s capability to properly utilise the security features effectively. To date there has been little research in investigating the usability of encryption software and proposing solutions for improving them. This research paper analysed the usability of encryption software targeting end-users. The research identified several issues that could impede the ability of a novice end-user to adequately utilise the encryption software. A set of proposed recommendations are suggested to improve encryption software which could be empirically verified through further research