Auditor’s Liability and the Need for Increased Accounting Uniformity

The work aims to study different methods suitable for de-icing and ice prevention of vehicle headlamps and tail lamps, especially LED-lights. Furthermore, the work aims to investigate the scale of the problem with insufficient or lack of de-icing on automotive lamps depending on the region and the environment the vehicle operates in. The problem with insufficient de-icing in automotive lamps was investigated by observations, tests of various lamps and a driver survey. Deicing methods were identified through a litera-ture review. The methods were studied in detail, and some were also evaluated by tests. The tests were narrowed down to temperature measurements and de-icing measurements. The latter were performed using a test method especially developed for the task. The collected data was used to evaluate whether actions are needed to be taken and to form recommen-dations for future developments. The number one priority should be to improve the tail lamps de-icing ability. Headlamps can also be improved but there is no imminent need. Insufficient de-icing of headlamps and tail lamps can potentially be a problem in all areas subjected to cold winter climate. Tail lamps should be fitted with electrical heating in order to improve the de-icing ability. They should be positioned so that snow and ice does not stack on top of them. The de-icing time of tail lamps should be less than 10 min. Truck drivers needs to be better in scraping their headlamps and tail lamps. The time needed for de-icing Scania’s H7 headlamps is 20 min for halogen version and 35 min for xenon version at -18 °C. This should be compared to the BMW LED-headlamp which needs 65 min to complete de-icing. LED-headlamps are probably limited to a de-icing time of approximately 60 min unless additional heat is added to the headlamp lens. The fastest and most efficient way to de-ice the headlamps is to use hot washer fluid. Electrically heated lenses are also effective but the de-icing process is slower. The proposed test method is a simple and effective way to compare and evaluate headlamps and tail lamps without knowing internal airflows and light sources. The way the ice layer is created on the device under test is unique to this method. The created ice layer is extremely uniform and the results are easy to evaluate.Sammanfattning Arbetets syfte är att undersöka olika avisningsmetoder och isförebyggande åtgärder för hu-vudstrålkastare och baklyktor, speciellt LED-lampor. Ytterligare syfte är att undersöka hur stort problemet med otillräcklig avisning är beroende på vilken region och miljö som fordonen körs i. Problemet med otillräcklig avisning av fordonsbelysning har undersökts genom observatio-ner, en förarenkät samt genom tester av olika strålkastare och baklyktor. Avisningsmetoder har identifierats genom en litteraturstudie. Metoderna har studerats i detalj och några har även utvärderats genom tester. Testerna har utförts enligt en för uppgiften framtagen testme-tod. De insamlade uppgifterna har sedan används för att utvärdera om åtgärder behöver vid-tas och för att ge rekommendationer för framtida utvecklingsprojekt. Första prioritet bör vara att förbättra baklyktornas avisningsförmåga. Huvudstrålkastarna kan även de förbättras men det föreligger inte i dagsläget något akut behov av det. Otillräcklig avisning av huvudstrålkastare och bakljus kan potentiellt vara ett problem i alla miljöer med ett kallt vinterklimat. Baklyktorna bör utrustas med en eluppvärmd lins för att förbättra avis-ningen. Lamporna bör placeras på ett sådant sätt att snö och is inte kan ansamlas ovanpå dem. Avisningstiden för en baklykta bör inte överstiga 10 min. Lastbilschaufförerna behöver bli bättre på skrapa av is och snö från huvudstrålkastare och baklyktor. Avisningstiden för Scanias H7 huvudstrålkastare är 20 min för halogen versionen och 35 min för xenon versionen vid -18 °C. Detta kan jämföras med att BMW:s LED-huvudstrålkastare behöver 65 min för att avisas. LED-huvudstrålkastare är troligtvis begränsade till en avis-ningstid kring 60 min om inte någon extra värme tillförs. Den snabbaste metoden för att avisa en huvudstrålkastare är att använda varm spolarvätska men elektrotermisk avisning kan också vara mycket effektivt. Den föreslagna testmetoden är ett enkelt sätt att jämföra och utvärdera olika huvudstrålkastare och baklyktor. Det som är unikt med testmetoden är hur isskiktet på lamporna bildas. Isskiktet som skapas är extremt jämt och lätt att utvärdera

Discretising the velocity distribution for directional dark matter experiments

Dark matter (DM) direct detection experiments which are directionally-sensitive may be the only method of probing the full velocity distribution function (VDF) of the Galactic DM halo. We present an angular basis for the DM VDF which can be used to parametrise the distribution in order to mitigate astrophysical uncertainties in future directional experiments and extract information about the DM halo. This basis consists of discretising the VDF in a series of angular bins, with the VDF being only a function of the DM speed $v$ within each bin. In contrast to other methods, such as spherical harmonic expansions, the use of this basis allows us to guarantee that the resulting VDF is everywhere positive and therefore physical. We present a recipe for calculating the event rates corresponding to the discrete VDF for an arbitrary number of angular bins $N$ and investigate the discretisation error which is introduced in this way. For smooth, Standard Halo Model-like distribution functions, only $N=3$ angular bins are required to achieve an accuracy of around $10-30\%$ in the number of events in each bin. Shortly after confirmation of the DM origin of the signal with around 50 events, this accuracy should be sufficient to allow the discretised velocity distribution to be employed reliably. For more extreme VDFs (such as streams), the discretisation error is typically much larger, but can be improved with increasing $N$. This method paves the way towards an astrophysics-independent analysis framework for the directional detection of dark matter.Comment: 36 pages, 11 figures. Matches version accepted in JCAP. Python code for Radon transform calculation available from the autho

Guatemala Holiday

Roll 6. Lodger's Picnic. Image 14 of 21. (18 May, 1952) [PHO 1.6.13]The Boleslaus Lukaszewski (Father Luke) Photographs contain more than 28,000 images of Saint Louis University people, activities, and events between 1951 and 1970. The photographs were taken by Boleslaus Lukaszewski (Father Luke), a Jesuit priest and member of the University's Philosophy Department faculty

Eisenhower and Montgomery: Strategy, Leadership, and Tension at the End of World War II

In late 1944, two legendary generals stood at the helm of the Allied Expeditionary Force as it plunged into Nazi Germany in an effort to end the Second World War. While the relationship between the United States and Britain, and more specifically the relationship between Generals Dwight Eisenhower and Bernard Montgomery are portrayed as cooperative, smooth, and friendly, personal memoirs of the two men and their close confidants reveal that these myths could not be further from the truth. A debate between the two men, which began as one regarding military strategy, escalated into a full blown feud; this tension was a reflection of the overlaying tensions of a changing Western world