Experience, expertise and expert-performance research in public accounting

Bibliography: p. [22-25]

The role of tax practitioners in tax reporting : a signalling game

Bibliography: p. [28-29]

Localized radial roll patterns in higher space dimensions

Localized roll patterns are structures that exhibit a spatially periodic profile in their center. When following such patterns in a system parameter in one space dimension, the length of the spatial interval over which these patterns resemble a periodic profile stays either bounded, in which case branches form closed bounded curves (“isolas”), or the length increases to infinity so that branches are unbounded in function space (“snaking”). In two space dimensions, numerical computations show that branches of localized rolls exhibit a more complicated structure in which both isolas and snaking occur. In this paper, we analyse the structure of branches of localized radial roll solutions in dimension 1+ε, with 0 < ε 1, through a perturbation analysis. Our analysis sheds light on some of the features visible in the planar case.http://math.bu.edu/people/mabeck/Bramburgeretal18.pdfFirst author draf

Properties of Hot Stars in the Wolf-Rayet galaxy NGC5253 from ISO Spectroscopy

ISO-SWS spectroscopy of the WR galaxy NGC5253 is presented, and analysed to provide estimates of its hot young star population. Our approach differs from previous investigations in that we are able to distinguish between the regions in which different infrared fine-structure lines form, using complementary ground-based observations. The high excitation nebular [SIV] emission is formed in a very compact region, which we attribute to the central super-star-nucleus, and lower excitation [NeII] nebular emission originates in the galactic core. We use photo-ionization modelling coupled with the latest theoretical O-star flux distributions to derive effective stellar temperatures and ionization parameters of Teff>38kK, logQ=8.25 for the compact nucleus, with Teff=35kK, logQ<8 for the larger core. Results are supported by more sophisticated calculations using evolutionary synthesis models. We assess the contribution that Wolf-Rayet stars may make to highly ionized nebular lines (e.g. [OIV]). From our Br(alpha) flux, the 2" nucleus contains the equivalent of approximately 1000 O7V star equivalents and the starburst there is 2-3Myr old; the 20" core contains about 2500 O7V star equivalents, with a representative age of 5Myr. The Lyman ionizing flux of the nucleus is equivalent to the 30 Doradus region. These quantities are in good agreement with the observed mid-IR dust luminosity of 7.8x10^8 L(sun) Since this structure of hot clusters embedded in cooler emission may be common in dwarf starbursts, observing a galaxy solely with a large aperture may result in confusion. Neglecting the spatial distribution of nebular emission in NGC5253, implies `global' stellar temperatures (or ages) of 36kK (4.8Myr) and 39kK (2.9 or 4.4Myr) from the observed [NeIII/II] and [SIV/III] line ratios, assuming logQ=8.Comment: 16 pages, 7 figures, uses mn.sty, to appear in MNRA

Tropospheric sounding with low-cost particulate matter sensors

The high-altitude balloon (HAB) platform has allowed scientists to measure vertical profiles in the atmosphere at a relatively low cost. The current project combines the HAB platform with low-cost air quality sensors that measure particulate matter (PM). PM is detrimental to human health and can exacerbate asthma. In the atmosphere, PM can affect cloud formation and also radiative transfer, which links emissions of PM to climate change. Therefore, understanding and controlling PM emissions is vital to air quality and climate change. In agricultural regions, several practices produce significant PM emissions. Tilling can release PM in the form of dust, especially under arid conditions. The burning of crop residue is also a common practice practice that releases PM in the form of partially combusted organics (soot). The ultimate goal of this project is to use low-cost PM sensors and HAB to assess PM sources from agricultural regions using citizen scientists. The current presentation evaluates the performance of two different PM sensors over flights conducted during the summer of 2017

Understanding light trapping by resonant coupling to guided modes and the importance of the mode profile

We present a simple conceptual model describing the absorption enhancement provided by diffraction gratings due to resonant coupling to guided modes in a multi-layered structure. In doing so, we provide insight into why certain guided modes are more strongly excited than others and demonstrate that the spatial overlap of the mode profile with the grating is important. The model is verified by comparison to optical simulations and experimental measurements. We fabricate metal nanoparticle gratings integrated as back contacts in solution-processed PbS colloidal quantum dot photodiodes. The measured photocurrent at the target wavelength is enhanced by 250%, with reference to planar devices, due to resonant coupling to guided modes with strong spatial overlap with the gratings. In comparison, resonant coupling to weakly overlapping modes results in a 25% increase at the same wavelength.Peer ReviewedPostprint (published version

The association between celiac disease and eosinophilic esophagitis in children and adults

BACKGROUND: An association between eosinophilic esophagitis (EoE) and celiac disease (CD) has been suggested in the literature. Our aim was to confirm and quantify the association between these two diseases. METHODS: All patients in a large Canadian city diagnosed with EoE or CD over a five-year period were identified. Standardized incidence ratios (SIRs) with 95% confidence intervals (CIs) were calculated. RESULTS: Over the five-year study EoE was diagnosed in 421 patients and CD was diagnosed in 763 patients. The incidence of EoE ranged from 2.1 to 10.7 cases per 100,000 population. The incidence of CD ranged from 10.4 to 15.7 cases per 100,000 population. Among the EoE cohort, 83 (20%) cases of EoE and 245 (32%) cases of CD were diagnosed in pediatric patients. The incidence of EoE in the pediatric subpopulation ranged from 3.7 to 6.9 cases per 100,000 population. The incidence of CD in the pediatric subpopulation ranged from 9.5 to 22.7 cases per 100,000 population. The concomitant diagnosis of both EoE and CD was made in three patients, all of whom were pediatric males. The SIR for EoE in the CD cohort was 48.4 (95% CI = 9.73, 141.41) with a SIR for CD within the paediatric EoE cohort of 75.05 (95% CI = 15.08, 219.28). CONCLUSIONS: This study confirms the association between EoE and CD. However, this association may be limited to pediatrics where the risk of each condition is increased 50 to 75-fold in patients diagnosed with the alternative condition. The concomitant diagnosis of these conditions should be considered in pediatric patients with upper gastrointestinal symptoms

A Comparison of Data Sources for Motor Vehicle Crash Characteristic Accuracy

Objective: To determine the accuracy of police reports (PRs), ambulance reports (ARs), and emergency department records (EDRs) in describing motor vehicle crash (MVC) characteristics when compared with an investigation performed by an experienced crash investigator trained in impact biomechanics. Methods: This was a cross-sectional, observational study. Ninety-one patients transported by ambulance to a university emergency department (ED) directly from the scene of an MVC from August 1997 to April 1998 were enrolled. Potential patients were identified from the ED log and consent was obtained to investigate the crash vehicle. Data describing MVC characteristics were abstracted from the PR, AR, and medical record. Variables of interest included restraint use (RU), air bag deployment (AD), and type of impact (TI). Agreements between the variables and the independent crash investigation were compared using kappa. Interrater reliability was determined using kappa by comparing a random sample of 20 abstracted reports for each data source with the originally abstracted data. Results: Agreement using kappa between the crash investigation and each data source was 0.588 (95% CI = 0.508 to 0.667) for the PR, 0.330 (95% CI = 0.252 to 0.407) for the AR, and 0.492 (95% CI = 0.413 to 0.572) for the EDR. Variable agreement was 0.239 (95% CI = 0.164 to 0.314) for RU, 0.350 (95% CI = 0.268 to 0.432) for AD, and 0.631 (95%= 0.563 to 0.698) for TI. Interrater reliability was excellent (kappa > 0.8) for all data sources. Conclusions: The strength of the agreement between the independent crash investigation and the data sources that were measured by kappa was fair to moderate, indicating inaccuracies. This presents ramifications for researchers and necessitates consideration of the validity and accuracy of crash characteristics contained in these data sources.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/75653/1/j.1553-2712.2000.tb02067.x.pd