Analysis of backscatter waveforms from single-mode fibres

Backscatter measurements have been made on single-mode fibres with high precision and good spatial resolution. Apparent changes in local attenuation are revealed which occur over short fibre lengths and result from backscatter factor variations. The latter are compared to known fluctuations in fibre parameters. It is found that the backscatter signal is less sensitive to diameter variations in single-mode fibres than in multimode fibres. Longitudinal variations of numerical aperture, scattering loss coefficient or core radius preclude an accurate determination of local attenuation derived from backscatter measurements made at one end only of the fibre

The Effect of Audit Standards on Fraud Consultation and Auditor Judgment

We investigate how the strictness of a requirement to consult on potential client fraud affects auditor assessments of fraud risk and the propensity to consult with firm experts. We test two specific forms of guidance about fraud consultations: (1) relatively strict (i.e., mandatory and binding) and (2) relatively lenient (i.e., advisory and non-binding). We predict that a strict consultation requirement will lead to greater propensity to consult and higher fraud risk assessments. We further investigate potentially amplifying effects of a client attribute (underlying fraud risk) and an engagement attribute (deadline pressure). Results from two experiments with 208 Dutch audit managers and partners demonstrate that fraud risk and the consultation propensity are both assessed higher under a strict consultation requirement. For near-partners and partners, this effect is compounded when a client exhibits significant red flags; for managers, it is compounded when deadline pressure is tight. This study demonstrates that the formulation of a standard, such as the consultation requirement, may create adverse incentives that bias risk assessment, which should be considered by regulators and audit firms when developing, formulating and implementing such procedures

The Impact of Client Expertise, Client Gender and Auditor Gender on Auditors' Judgments

The purpose of the current study is to assess the extent to which auditors’ judgments are affected by client expertise, client gender and auditor gender. Prior audit research suggests that auditors place more weight on evidence received from clients who possess higher, relative to lower, expertise (Anderson et al. 1994b; Bamber 1983; Hirst 1994; Margheim 1986; Rebele et al. 1988). We extend this line of research by suggesting that client expertise interacts with client gender during the auditor-client inquiry process, and examining the degree to which male and female auditors respond differently to these two source attributes. A total of 158 experienced auditors participated in a between-participants experiment with two manipulated variables (client expertise - low or high; client gender - male or female) and one measured variable (auditor gender - male or female). In a client-inquiry scenario, the auditors exhibited greater belief revision when the client possessed relatively higher expertise and when the client was male. A significant three-way interaction suggests that when client expertise was high, relative to low, the male favorability bias was reduced for male auditors; however, surprisingly, the bias was increased for female auditors. Post-experiment debriefing items indicate that male (female) auditors believe that male managers inherently possess a higher (similar) level of managerial ability. Comparing the managerial ability findings to the behavioral responses suggests a potential disconnect between the female auditors’ beliefs and actions. Since one of the hallmarks of the audit profession lies in the concept of objectivity, the results of this study indicate that audit researchers and practitioners need to better understand the implications of negative gender stereotypes toward women managers

Long-range single-mode OTDR, ultimate performance and potential uses

A high-performance single-mode optical time-domain reflectometer (OTDR) is described. Dynamic ranges of 30dB and 41dB one-way are achieved using laser diode and Nd:YAG laser sources respectively. A new OTDR technique allows absolute splice-loss measurements as well as active splice alignment to be performed from one cable end only

Next-generation test of cosmic inflation

The increasing precision of cosmological datasets is opening up new opportunities to test predictions from cosmic inflation. Here we study the impact of high precision constraints on the primordial power spectrum and show how a new generation of observations can provide impressive new tests of the slow-roll inflation paradigm, as well as produce significant discriminating power among different slow-roll models. In particular, we consider next-generation measurements of the Cosmic Microwave Background (CMB) temperature anisotropies and (especially) polarization, as well as new Lyman-$\alpha$ measurements that could become practical in the near future. We emphasize relationships between the slope of the power spectrum and its first derivative that are nearly universal among existing slow-roll inflationary models, and show how these relationships can be tested on several scales with new observations. Among other things, our results give additional motivation for an all-out effort to measure CMB polarization.Comment: 10 pages, 8 figures, to appear in PRD; major changes are a reanalysis in terms of better cosmological parameters and clarifications on the contributions of polarization and Lyman-alpha dat

Final Report of the Fifth Meeting of Scientific Experts on Fish Stocks in the Central Arctic Ocean

This report provides a summary of the 5th meeting of scientific experts on Fish Stocks in the Central Arctic Ocean (FiSCAO) on October 24‐26, 2017, in Ottawa, Canada. At the request of the 10 parties negotiating on an agreement to prevent unregulated commercial fishing in the High Seas portion of the Central Arctic Ocean (CAO), participants of the 5th FiSCAO meeting were tasked with addressing four Terms of Reference, summarized below: ToR 1. Design a 1‐3 year long mapping program. ToR 2. Design a monitoring program. ToR 3. Identify human, financial, vessel/equipment resources needed for mapping and monitoring. ToR 4. Develop data collection, sharing, and hosting protocols that outline the details of what and how data shall be collected, shared, and hosted for consideration by the Parties. The 5th FiSCAO meeting included scientific representatives from seven states including Canada, the People's Republic of China, the European Union, Iceland, the Republic of Korea, the Kingdom of Norway and the United States of America. The meeting also included representatives from the International Council for the Exploration of the Sea (ICES), the North Pacific Marine Science Organization (PICES) and the Arctic Council’s Protection of the Arctic Marine Environment (PAME) and Conservation of Arctic Flora and Fauna (CAFF) working groups. The report summarizes the elements for collecting baseline data (i.e., a mapping program) in the high seas CAO to achieve the goals of documenting species distributions, relative abundances and key ecosystem parameters (ToR 1). The mapping program describes the priority areas to sample, the types of data to collect and possible data collection approaches to employ. Participants emphasized that existing planned surveys are very limited, and that significant dedicated resources will be required to implement the mapping program. The report outlines a strategy for monitoring indicators of fish stocks and ecosystem components (ToR 2). The report includes a list of existing monitoring programs and a prioritized list of indicators to detect environmental change in the high seas CAO. Further refinement of a monitoring program will use information from the mapping program (ToR 1). Participants emphasized the need to begin monitoring as soon as possible and that additional research is required to operationalize monitoring indicators. The report summarizes the preliminary cost estimates (ToR 3) to implement a mapping program to collect data in the high seas portion of the CAO using a vessel of opportunity and in the Pacific Gateway region of the CAO using an independently‐organized survey. Cost implications for the monitoring program and other scientific activities are also listed (e.g., data analysis, data management). The report includes a draft data sharing policy as the foundation for a future data sharing protocol, including the technical specifications for data sharing (ToR 4). The development of the data sharing protocol will require negotiation and legal review among the participating states. A data management and data sharing pilot study on a CAO fish database is suggested to test a framework

Relationships among organizational culture, knowledge acquisition, organizational learning, and organizational innovation in Taiwan's banking and insurance industries

[[abstract]]This article investigates the relationships among organizational culture (OC), knowledge acquisition (KA), organizational learning (OL), and organizational innovation (OI) in Taiwan's banking and insurance industries. We use the top 100 financial enterprises in Taiwan published by Common Wealth Magazine in 2005 as the population and 23 of them are chosen as the sample in this study. A total of 785 questionnaires were issued and 449 valid replies were received. The research results indicate that OL serves as a partial mediator between OC and OI. In addition, this article finds that OC affects OL and innovation through KA. Furthermore, OL has a full mediation effect on KA and OI.[[incitationindex]]SSCI[[booktype]]電子版[[booktype]]紙

A Delphi-method-based consensus guideline for definition of treatment-resistant depression for clinical trials

Criteria for treatment-resistant depression (TRD) and partially responsive depression (PRD) as subtypes of major depressive disorder (MDD) are not unequivocally defined. In the present document we used a Delphi-method-based consensus approach to define TRD and PRD and to serve as operational criteria for future clinical studies, especially if conducted for regulatory purposes. We reviewed the literature and brought together a group of international experts (including clinicians, academics, researchers, employees of pharmaceutical companies, regulatory bodies representatives, and one person with lived experience) to evaluate the state-of-the-art and main controversies regarding the current classification. We then provided recommendations on how to design clinical trials, and on how to guide research in unmet needs and knowledge gaps. This report will feed into one of the main objectives of the EUropean Patient-cEntric clinicAl tRial pLatforms, Innovative Medicines Initiative (EU-PEARL, IMI) MDD project, to design a protocol for platform trials of new medications for TRD/PRD. © 2021, The Author(s).EU/EFPIA/Innovative Medicines Initiative 2 Joint Undertaking