An Integrated Approach to the Audit of OIS\u27S

Accounting systems are by their very nature fundamental components of an Office Information System (OIS). As a requi rement for conducti ng busi ness, these systems need to satisfy accounting and auditing requirements. Though the state-of-the-art in EDP auditing has made major advancements i n recent years, many of the computer control s and EDP auditing techniques currently employed are unusuable or inadequate in an OIS environment. The accountability of an OIS poses many new challenges. The answers to these questions must be found in the same technol ogy that presents them. In partial ful fill ment of these needs, a general design of an audit system suitable for OIS\u27s is presented in this article. The audit system constitutes a unified and integrated audit approach that incl udes internal control documentation and review, office compliance, real-time office control, and substantive testing. The real-time control of an OIS requi res the devel opment of matchi ng OIS hardware controls and operating system controls for tracing, scheduling, and monitoring office activity. Further development of this work and integration of the audit system in an OIS would virtually result in a continuous audit

Geology of Niobrara State Park, Knox County, Nebraska, and Adjacent Areas, with a Brief History of the Park, Gavins Point Dam, and Lewis and Clark Lake

Location Niobrara State Park is located in northwestern Knox County, Nebraska, just west of the town of Niobrara and on the west side of the Niobrara River. The present park was opened in the summer of 1987. Mostly north of Nebraska Highway 12, the site is hilly with bluffs overlooking the Missouri and Niobrara rivers. Excellent facilities include paved roads, cabins, an outdoor swimming pooi, hiking trails, picnic and camping sites, horseback riding trails, playgrounds, restrooms, a group lodge, and an interpretive shelter. Many vantage points in the park have beautiful views of the lower Niobrara Valley and the middle Missouri Valley. Lovers of native plants and wildlife can see many different species in and near the park. Park grounds are open all year. The park office, about 1.5 miles northwest of the park entrance, is open daily from mid-April to mid-November, and weekdays at other times of the year (figs. 1 and 2). Purposes This educational circular describes the prehistory and history of Niobrara State Park, Gavins Point Dam and its reservoir-Lewis and Clark Lake-and several aspects of the geology of the park and nearby or adjoining areas. Sections include information on minerals, fossils, stratigraphy, and geologic history, but the principal focuses of this circular are on the work of and changes in the Niobrara River and on geologic hazards in the area. Cautions Caution is advised when visiting the park or any other area. A void walking on landslide areas. Stay away from steep hill slopes. Be careful when working on dark shale exposures on hot days because temperatures on these shales reach well above 100 degrees F. Poison ivy, stinging insects, and other such hazards occur. Be careful! We remind readers that collecting of any kind is prohibited in the park and that permission must be obtained from property owners before going on or collecting from private property

Vortex dynamics of a d+isd+is-wave superconductor

The vortex dynamics of a d+is-wave superconductor is studied numerically by simulating the time-dependent Ginzburg-Landau equations. The critical fields, the free flux flow, and the flux flow in the presence of twin-boundaries are discussed. The relaxation rate of the order parameter turns out to play an important role in the flux flow. We also address briefly the intrinsic Hall effect in d- and d+is-wave superconductors.Comment: 5 pages, 5 figure

NRLMSIS 2.1: An Empirical Model of Nitric Oxide Incorporated Into MSIS

We have developed an empirical model of nitric oxide (NO) number density at altitudes from ∼73 km to the exobase, as a function of altitude, latitude, day of year, solar zenith angle, solar activity, and geomagnetic activity. The model is part of the NRLMSIS® 2.1 empirical model of atmospheric temperature and species densities; this upgrade to NRLMSIS 2.0 consists solely of the addition of NO. MSIS 2.1 assimilates observations from six space-based instruments: UARS/HALOE, SNOE, Envisat/MIPAS, ACE/FTS, Odin/SMR, and AIM/SOFIE. We additionally evaluated the new model against independent extant NO data sets. In this paper, we describe the formulation and fitting of the model, examine biases between the data sets and model and among the data sets, compare with another empirical NO model (NOEM), and discuss scientific aspects of our analysis

Elite Suppressor–Derived HIV-1 Envelope Glycoproteins Exhibit Reduced Entry Efficiency and Kinetics

Elite suppressors (ES) are a rare subset of HIV-1–infected individuals who are able to maintain HIV-1 viral loads below the limit of detection by ultra-sensitive clinical assays in the absence of antiretroviral therapy. Mechanism(s) responsible for this elite control are poorly understood but likely involve both host and viral factors. This study assesses ES plasma-derived envelope glycoprotein (env) fitness as a function of entry efficiency as a possible contributor to viral suppression. Fitness of virus entry was first evaluated using a novel inducible cell line with controlled surface expression levels of CD4 (receptor) and CCR5 (co-receptor). In the context of physiologic CCR5 and CD4 surface densities, ES envs exhibited significantly decreased entry efficiency relative to chronically infected viremic progressors. ES envs also demonstrated slow entry kinetics indicating the presence of virus with reduced entry fitness. Overall, ES env clones were less efficient at mediating entry than chronic progressor envs. Interestingly, acute infection envs exhibited an intermediate phenotypic pattern not distinctly different from ES or chronic progressor envs. These results imply that lower env fitness may be established early and may directly contribute to viral suppression in ES individuals

Associations between cardiorespiratory fitness, physical activity and clustered cardiometabolic risk in children and adolescents: the HAPPY study

Clustering of cardiometabolic risk factors can occur during childhood and predisposes individuals to cardiometabolic disease. This study calculated clustered cardiometabolic risk in 100 children and adolescents aged 10-14 years (59 girls) and explored differences according to cardiorespiratory fitness (CRF) levels and time spent at different physical activity (PA) intensities. CRF was determined using a maximal cycle ergometer test, and PA was assessed using accelerometry. A cardiometabolic risk score was computed as the sum of the standardised scores for waist circumference, blood pressure, total cholesterol/high-density lipoprotein ratio, triglycerides and glucose. Differences in clustered cardiometabolic risk between fit and unfit participants, according to previously proposed health-related threshold values, and between tertiles for PA subcomponents were assessed using ANCOVA. Clustered risk was significantly lower (p < 0.001) in the fit group (mean 1.21 ± 3.42) compared to the unfit group (mean -0.74 ± 2.22), while no differences existed between tertiles for any subcomponent of PA. Conclusion These findings suggest that CRF may have an important cardioprotective role in children and adolescents and highlights the importance of promoting CRF in youth

Two's Company, Three's a Crowd: Experimental Evaluation of the Evolutionary Maintenance of Trioecy in Mercurialis annua (Euphorbiaceae)

Trioecy is an uncommon sexual system in which males, females, and hermaphrodites co-occur as three clearly different gender classes. The evolutionary stability of trioecy is unclear, but would depend on factors such as hermaphroditic sex allocation and rates of outcrossing vs. selfing. Here, trioecious populations of Mercurialis annua are described for the first time. We examined the frequencies of females, males and hermaphrodites across ten natural populations and evaluated the association between the frequency of females and plant densities. Previous studies have shown that selfing rates in this species are density-dependent and are reduced in the presence of males, which produce substantially more pollen than hermaphrodites. Accordingly, we examined the evolutionary stability of trioecy using an experiment in which we (a) indirectly manipulated selfing rates by altering plant densities and the frequency of males in a fully factorial manner across 20 experimental plots and (b) examined the effect of these manipulations on the frequency of the three sex phenotypes in the next generation of plants. In the parental generation, we measured the seed and pollen allocations of hermaphrodites and compared them with allocations by unisexual plants. In natural populations, females occurred at higher frequencies in denser patches, a finding consistent with our expectations. Under our experimental conditions, however, no combination of plant densities and male frequencies was associated with increased frequencies of females. Our results suggest that the factors that regulate female frequencies in trioecious populations of M. annua are independent of those regulating male frequencies (density), and that the stable co-existence of all three sex phenotypes within populations is unlikely

CPT and Lorentz tests with muons

Precision experiments with muons are sensitive to Planck-scale CPT and Lorentz violation that is undetectable in other tests. Existing data on the muonium ground-state hyperfine structure and on the muon anomalous magnetic moment could be analyzed to provide dimensionless figures of merit for CPT and Lorentz violation at the levels of $4\times 10^{-21}$ and $10^{-23}$.Comment: 4 pages, accepted for publication in Physical Review Letter

Stationary solutions for the parity-even sector of the CPT-even and Lorentz-covariance-violating term of the standard model extension

In this work, we focus on some properties of the parity-even sector of the CPT-even electrodynamics of the standard model extension. We analyze how the six non-birefringent terms belonging to this sector modify the static and stationary classical solutions of the usual Maxwell theory. We observe that the parity-even terms do not couple the electric and magnetic sectors (at least in the stationary regime). The Green's method is used to obtain solutions for the field strengths E and B at first order in the Lorentz- covariance-violating parameters. Explicit solutions are attained for point-like and spatially extended sources, for which a dipolar expansion is achieved. Finally, it is presented an Earth-based experiment that can lead (in principle) to an upper bound on the anisotropic coefficients as stringent as $(\widetilde{\kappa}_{e-}) ^{ij}<2.9\times10^{-20}.$Comment: 8 pages, revtex style, revised published version, to appear in EPJC (2009

Accreting Protoplanets in the LkCa 15 Transition Disk

Exoplanet detections have revolutionized astronomy, offering new insights into solar system architecture and planet demographics. While nearly 1900 exoplanets have now been discovered and confirmed, none are still in the process of formation. Transition discs, protoplanetary disks with inner clearings best explained by the influence of accreting planets, are natural laboratories for the study of planet formation. Some transition discs show evidence for the presence of young planets in the form of disc asymmetries or infrared sources detected within their clearings, as in the case of LkCa 15. Attempts to observe directly signatures of accretion onto protoplanets have hitherto proven unsuccessful. Here we report adaptive optics observations of LkCa 15 that probe within the disc clearing. With accurate source positions over multiple epochs spanning 2009 - 2015, we infer the presence of multiple companions on Keplerian orbits. We directly detect H{\alpha} emission from the innermost companion, LkCa 15 b, evincing hot (~10,000 K) gas falling deep into the potential well of an accreting protoplanet.Comment: 35 pages, 3 figures, 1 table, 9 extended data item