Discussant\u27s response to an auditing perspective of the historical development of internal control

https://egrove.olemiss.edu/dl_proceedings/1177/thumbnail.jp

Analytical auditing: A status report

https://egrove.olemiss.edu/dl_proceedings/1198/thumbnail.jp

Synthesis of satellite (MODIS), aircraft (ICARTT), and surface (IMPROVE, EPA-AQS, AERONET) aerosol observations over eastern North America to improve MODIS aerosol retrievals and constrain surface aerosol concentrations and sources

We use an ensemble of satellite (MODIS), aircraft, and ground-based aerosol observations during the ICARTT field campaign over eastern North America in summer 2004 to (1) examine the consistency between different aerosol measurements, (2) evaluate a new retrieval of aerosol optical depths (AODs) and inferred surface aerosol concentrations (PM2.5) from the MODIS satellite instrument, and (3) apply this collective information to improve our understanding of aerosol sources. The GEOS-Chem global chemical transport model (CTM) provides a transfer platform between the different data sets, allowing us to evaluate the consistency between different aerosol parameters observed at different times and locations. We use an improved MODIS AOD retrieval based on locally derived visible surface reflectances and aerosol properties calculated from GEOS-Chem. Use of GEOS-Chem aerosol optical properties in the MODIS retrieval not only results in an improved AOD product but also allows quantitative evaluation of model aerosol mass from the comparison of simulated and observed AODs. The aircraft measurements show narrower aerosol size distributions than those usually assumed in models, and this has important implications for AOD retrievals. Our MODIS AOD retrieval compares well to the ground-based AERONET data (R = 0.84, slope = 1.02), significantly improving on the MODIS c005 operational product. Inference of surface PM2.5 from our MODIS AOD retrieval shows good correlation to the EPA-AQS data (R = 0.78) but a high regression slope (slope = 1.48). The high slope is seen in all AOD-inferred PM2.5 concentrations (AERONET: slope = 2.04; MODIS c005: slope = 1.51) and could reflect a clear-sky bias in the AOD observations. The ensemble of MODIS, aircraft, and surface data are consistent in pointing to a model overestimate of sulfate in the mid-Atlantic and an underestimate of organic and dust aerosol in the southeastern United States. The sulfate overestimate could reflect an excessive contribution from aqueous-phase production in clouds, while the organic carbon underestimate could possibly be resolved by a new secondary pathway involving dicarbonyls

Magnetour: Surfing Planetary Systems on Electromagnetic and Multi-Body Gravity Fields

In this NIAC Phase One study, we propose a new mission concept, named Magnetour, to facilitate the exploration of outer planet systems and address both power and propulsion challenges. Our approach would enable a single spacecraft to orbit and travel between multiple moons of an outer planet, with no propellant required. Our approach would enable a single spacecraft to orbit and travel between multiple moons of an outer planet, with no propellant nor onboard power source required. To achieve this free-lunch _Grand Tour', we exploit the unexplored combination of magnetic and multi-body gravitational fields of planetary systems, with a unique focus on using a bare tether for power and propulsion. The main objective of the study is to develop this conceptually novel mission architecture, explore its design space, and investigate its feasibility and applicability to enhance the exploration of planetary systems within a 10-year timeframe. Propellantless propulsion technology offers enormous potential to transform the way NASA conducts outer planet missions. We hope to demonstrate that our free-lunch tour concept can replace heavy, costly, traditional chemical-based missions and can open up a new variety of trajectories around outer planets. Leveraging the powerful magnetic and multi-body gravity fields of planetary systems to travel freely among planetary moons would allow for long-term missions and provide unique scientific capabilities and flagship-class science for a fraction of the mass and cost of traditional concepts. New mission design techniques are needed to fully exploit the potential of this new concept.This final report contains the results and findings of the Phase One study, and is organized as follows. First, an overview of the Magnetour mission concept is presented. Then, the research methodology adopted for this Phase One study is described, followed by a brief outline of the main findings and their correspondence with the original Phase One task plan. Next, an overview of the environment of outer planets is provided, including magnetosphere, radiation belt and planetary moons. Then performance of electrodynamic tethers is assessed, as well as other electromagnetic systems. A method to exploit multi-body dynamics is given next. These analyses allow us to carry out a Jovian mission design to gain insight in the benefits of Magnetour. In addition, a spacecraft configuration is presented that fully incorporates the tether in the design. Finally technology roadmap considerations are discussed

Evolution of brown carbon in wildfire plumes

Particulate brown carbon (BrC) in the atmosphere absorbs light at subvisible wavelengths and has poorly constrained but potentially large climate forcing impacts. BrC from biomass burning has virtually unknown lifecycle and atmospheric stability. Here, BrC emitted from intense wildfires was measured in plumes transported over 2 days from two main fires, during the 2013 NASA SEAC4RS mission. Concurrent measurements of organic aerosol (OA) and black carbon (BC) mass concentration, BC coating thickness, absorption Ångström exponent, and OA oxidation state reveal that the initial BrC emitted from the fires was largely unstable. Using back trajectories to estimate the transport time indicates that BrC aerosol light absorption decayed in the plumes with a half-life of 9 to 15 h, measured over day and night. Although most BrC was lost within a day, possibly through chemical loss and/or evaporation, the remaining persistent fraction likely determines the background BrC levels most relevant for climate forcing

Synthesis of Satellite (MODIS), Aircraft (ICARTT), and Surface (IMPROVE, EPA-AQS, AERONET) Aerosol Observations over Eastern North America to Improve MODIS Aerosol Retrievals and Constrain Surface Aerosol Concentrations and Sources

We use an ensemble of satellite (MODIS), aircraft, and ground-based aerosol observations during the ICARTT field campaign over eastern North America in summer 2004 to (1) examine the consistency between different aerosol measurements, (2) evaluate a new retrieval of aerosol optical depths (AODs) and inferred surface aerosol concentrations $(PM_{2.5})$ from the MODIS satellite instrument, and (3) apply this collective information to improve our understanding of aerosol sources. The GEOS-Chem global chemical transport model (CTM) provides a transfer platform between the different data sets, allowing us to evaluate the consistency between different aerosol parameters observed at different times and locations. We use an improved MODIS AOD retrieval based on locally derived visible surface reflectances and aerosol properties calculated from GEOS-Chem. Use of GEOS-Chem aerosol optical properties in the MODIS retrieval not only results in an improved AOD product but also allows quantitative evaluation of model aerosol mass from the comparison of simulated and observed AODs. The aircraft measurements show narrower aerosol size distributions than those usually assumed in models, and this has important implications for AOD retrievals. Our MODIS AOD retrieval compares well to the ground-based AERONET data (R = 0.84, slope = 1.02), significantly improving on the MODIS c005 operational product. Inference of surface $PM_{2.5}$ from our MODIS AOD retrieval shows good correlation to the EPA-AQS data (R = 0.78) but a high regression slope (slope = 1.48). The high slope is seen in all AOD-inferred $PM_{2.5}$ concentrations (AERONET: slope = 2.04; MODIS c005: slope = 1.51) and could reflect a clear-sky bias in the AOD observations. The ensemble of MODIS, aircraft, and surface data are consistent in pointing to a model overestimate of sulfate in the mid-Atlantic and an underestimate of organic and dust aerosol in the southeastern United States. The sulfate overestimate could reflect an excessive contribution from aqueous-phase production in clouds, while the organic carbon underestimate could possibly be resolved by a new secondary pathway involving dicarbonyls.Engineering and Applied Science

Denitrifying Bacteria Active in Woodchip Bioreactors at Low-Temperature Conditions

Woodchip bioreactor technology removes nitrate from agricultural subsurface drainage by using denitrifying microorganisms. Although woodchip bioreactors have demonstrated success in many field locations, low water temperature can significantly limit bioreactor efficiency and performance. To improve bioreactor performance, it is important to identify the microbes responsible for nitrate removal at low temperature conditions. Therefore, in this study, we identified and characterized denitrifiers active at low-temperature conditions by using culture-independent and -dependent approaches. By comparative 16S rRNA (gene) analysis and culture isolation technique, Pseudomonas spp., Polaromonas spp., and Cellulomonas spp. were identified as being important bacteria responsible for denitrification in woodchip bioreactor microcosms at relatively low temperature conditions (15°C). Genome analysis of Cellulomonas sp. strain WB94 confirmed the presence of nitrite reductase gene nirK. Transcription levels of this nirK were significantly higher in the denitrifying microcosms than in the non-denitrifying microcosms. Strain WB94 was also capable of degrading cellulose and other complex polysaccharides. Taken together, our results suggest that Cellulomonas sp. denitrifiers could degrade woodchips to provide carbon source and electron donors to themselves and other denitrifiers in woodchip bioreactors at low-temperature conditions. By inoculating these denitrifiers (i.e., bioaugmentation), it might be possible to increase the nitrate removal rate of woodchip bioreactors at low-temperature conditions

Report of the Coding Committee of the Association for European Paediatric Cardiology

IN 1999 AND EARLY 2000, THE ASSOCIATION FOR European Paediatric Cardiology published the European Paediatric Cardiac Code as independent but linked Short and Long Lists, containing 650 and 3876 primary terms respectively. The historical background and rationale for development of this coding system has been previously detailed, but essentially it followed a series of meeting of the coding committee of the Association between 1997-1999, during which a pre-existing Long List was adopted and then used to create the condensed Short List. The system was published as the recommended standard coding system for use across Europe, covering the diagnosis and therapy of children with congenital and acquired cardiac disease. The scope of the lists was to encompass the needs of all those involved with such patients, from the fetal cardiologist through to the specialist in adult congenital heart disease; and from the general paediatric cardiologist and cardiac surgeon, to those specialising in transcatheter interventions, paediatric electrophysiology, and paediatric echocardiographers. In addition, the code was crossmapped to the 9th and 10th revisions of the International Classification of Diseases ("ICD-9” and "ICD-10”) provided by the World Health Organisation in order to facilitate returns to central government, a requirement in most countries. In so doing, it was hoped to address the concerns of many centres that such information submitted by professional coding staff was often inaccurate due to the complex nature of congenital cardiac disease, together with the limited scope and vague terminology of the International listing

Toward Estimating Noise–Power–Distance Curves for Propeller-Powered Zero-Emission Hydrogen Aircraft

As part of the UK Research and Innovation project New Aviation, Propulsion, Knowledge and Innovation Network (NAPKIN), a high-level framework was developed for the assessment of the noise impact of the proposed regional-sized hydrogen-powered aircraft. This study consists of the methodology used to generate the industry-standard noise–power–distance (NPD) curves from individual component noise analysis, specifically propeller tonal noise. The model is based on an asymptotic analysis of a frequency domain propeller tonal noise model combined with a linear approximation, taking advantage of the logarithmic nature of noise. An error analysis on the linear approximation assumption proves that the relative error between predicted and actual values of the noise remains below 10% for appropriately chosen baseline points. Verification of the framework was achieved through a bench-marking procedure that compared predictions of departure NPD curves for current technology regional aircraft against published ones over a range of operational power settings. Finally, departure and approach NPD predictions for three of the NAPKIN hydrogen concept aircraft are presented. Concepts featuring a larger, slower-rotating propeller with an increased number of blades relative to the reference aircraft showed benefits over the reference aircraft, despite, in some cases, increases in maximum takeoff weight