Stabilization Environment for Swing Stabilization and MEDEVAC Hoists

This paper presents data related to helicopter sling load stabilization and MEDEVAC (Medical Evacuation) rescues collected by cadets performing research in the field at the United States Military Academy (West Point, NY) and Sapienza University of Rome (Rome, Italy) since 2018. The aim of this paper is to identify engineering constraints in MEDEVAC rescues. Constraints in two typical scenarios are presented. This information can then be included in simulations and models of swing stabilization and hoist control methods. Information is obtained through a literature review and interviews with U.S. Army helicopter pilots and crew chiefs who perform MEDEVAC rescues

Audit Tendering in the UK: A Review of Stakeholders’ Views

This study reports the results of a content analysis of the comment letters sent to the UK Financial Reporting Council (FRC), in response to its consultation document on the 2012 revisions of the UK Corporate Governance Code, concerning the proposal for mandatory audit tendering. The results indicate a general support for the FRC’s proposals with a number of key concerns related to audit quality, auditor independence and audit cost. There is also clear conflict of interests among some stakeholder groups such as audit firms and companies on one side and institutional investors on the other side. There is evidence of conflict of interest between Big 4 and non-Big 4 audit firms. Implications for future consultations and legislations are also discussed

Guest Artist Recital, VCU Guitar Series Alumni Concert

2017 VCU Guitar Series Presents Guitar Alumni Showcas

Fee Structure And Other Factors Impacting Client Perceived Satisfaction With Management Advisory Services

The accounting profession continually must strive to maintain its reputation for high integrity and high client satisfaction with the services it provides.  Client perceptions of satisfaction regarding the consulting services provided may affect this reputation.  While several studies have addressed factors impacting audit cost and quality, no known study has investigated factors impacting client satisfaction with MAS cost and quality.  The primary objectives of this study are to identify the association between:  (1) MAS satisfaction measures and fee structure type (i.e., fixed fee dollar amount, fixed fee within a range, or hourly rate), (2) MAS satisfaction measures and cost overruns, and (3) MAS satisfaction measures and the provider of that service (i.e., incumbent versus non-incumbent audit firm).  Initial findings include that fee structure does not significantly influence client MAS satisfaction; however, clients are less satisfied with MAS when the final fee is greater than the initial estimate, and with MAS provided by the non-incumbent audit firm.  Implications of these results are also discussed

Variable Length Sling Load Hoisting Control Method

This work presents an active variable length sling load hoisting control strategy for retrieving a low-mass payload. Nonlinear planar oscillations of a rigidly suspended mass are described by a fully nonlinear dynamic model that incorporates variable length actuation. The control strategy lengthens the cable when the payload is near the vertical line, shortens the cable when the payload approaches maximum swing angle, and is otherwise free swinging. A genetic-like algorithm is adopted to estimate optimal control parameters. The controlled system is simulated via time integration of the nonlinear equations of motion showing that a payload attached to a 32 m cable released from rest at 15 deg is stabilized to 5 deg and hoisted to 1.8 m in 300 s