3,597 research outputs found

    Discussant\u27s Response to Impact of technological events and trends on audit evidence in the year 2000: Phase I

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    https://egrove.olemiss.edu/dl_proceedings/1167/thumbnail.jp

    Cosmological and Black Hole Horizon Fluctuations

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    The quantum fluctuations of horizons in Robertson-Walker universes and in the Schwarzschild spacetime are discussed. The source of the metric fluctuations is taken to be quantum linear perturbations of the gravitational field. Lightcone fluctuations arise when the retarded Green's function for a massless field is averaged over these metric fluctuations. This averaging replaces the delta-function on the classical lightcone with a Gaussian function, the width of which is a measure of the scale of the lightcone fluctuations. Horizon fluctuations are taken to be measured in the frame of a geodesic observer falling through the horizon. In the case of an expanding universe, this is a comoving observer either entering or leaving the horizon of another observer. In the black hole case, we take this observer to be one who falls freely from rest at infinity. We find that cosmological horizon fluctuations are typically characterized by the Planck length. However, black hole horizon fluctuations in this model are much smaller than Planck dimensions for black holes whose mass exceeds the Planck mass. Furthermore, we find black hole horizon fluctuations which are sufficiently small as not to invalidate the semiclassical derivation of the Hawking process.Comment: 22 pages, Latex, 4 figures, uses eps

    Auditing Symposium VII: Proceedings of the 1984 Touche Ross/University of Kansas Symposium on Auditing Problems

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    Origins and development of materiality as an auditing concept / David C. Selley; Discussant\u27s response to an analysis of the audit framework focusing on inherent risk and the role of statistical sampling in compliance testing / William R. Kinney; Current developments in United Kingdom auditing research / David R. Gwillam; Discussant\u27s response to current developments in United Kingdom Auditing research / John H. Fitzgibbon; Let\u27s change GAAS!!! ???*&#@ / Robert Mednick, Alan J. Winters; Discussant\u27s response to let\u27s change GAAS!!! ???*&#@ / William L. Felix; Self-regulation: How it works / R. K. (Robert Kuhn) Mautz (1915-2002); Discussant\u27s response to the origins and development of materiality as an auditing concept / Lauren Kelly; Auditor reviews of changing prices disclosures / K. Fred Skousen, W. Steve Albrecht; Discussant\u27s response to auditor reviews of changing prices disclosures / Robert W. Berliner; Case for the unstructured audit approach / Jerry D. Sullivan; Discussant\u27s response to the case for the unstructured audit approach / Carl S. Warren; Discussant\u27s response to the case for the structured audit approach / Gary L. Holstrum; Analysis of the audit framework focusing on inherent risk and the role of statistical sampling in compliance testing / Donald A. Lesliehttps://egrove.olemiss.edu/dl_proceedings/1006/thumbnail.jp

    Auditing Symposium VIII: Proceedings of the 1986 Touche Ross/University of Kansas Symposium on Auditing Problems

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    Discussant\u27s response to On the economics of product differentiation in auditing / Howard R. Osharow; Unresolved issues in classical audit sample evaluations / Donald R. Nichols, Rajendra P. Srivastava, Bart H. Ward; Discussant\u27s response to Unresolved issues in classical audit sample evaluations / Abraham D. Akresh; Under the spreading chestnut tree, accountants\u27 legal liability -- A historical perspective / Paul J. Ostling; Impact of technological events and trends on audit evidence in the year 2000: Phase I / Gary L. Holstrum, Theodore J. Mock, Robert N. West; Discussant\u27s Response to Impact of technological events and trends on audit evidence in the year 2000: Phase I; Is the second standard of fieldwork necessary / Thomas P. Bintinger; Discussant\u27s response to Is the second standard of fieldwork necessary / Andrew D. Bailey; Interim report on the development of an expert system for the auditor\u27s loan loss evaluation / Kirk P. Kelly, Gary S. Ribar, John J. Willingham; Discussant\u27s response to Interim report on the development of an expert system for the auditor\u27s loan loss evaluation / William F. Messier; Work of the Special Investigations Committee / R. K. (Robert Kuhn) Mautz (1915-2002); Discussant\u27s response to Under the spreading chestnut tree, accountants\u27 legal liability -- A historical perspective / Thomas A. Gavin; Assertion based approach to auditing / Donald A. Leslie; Discussant\u27s response to An assertion-based approach to auditing / William L. Felixhttps://egrove.olemiss.edu/dl_proceedings/1007/thumbnail.jp

    Casimir effect for massless minimally coupled scalar field between parallel plates in de Sitter spacetime

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    Casimir effect for massless minimally coupled scalar field is studied. An explicit answer for de Sitter spacetime is obtained and analized. Cosmological implications of the result are discussed.Comment: 7 pages, 2 figure

    CBR Temperature Fluctuations Induced by Gravitational Waves in a Spatially-Closed Inflationary Universe

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    Primordial gravitational waves are created during the de Sitter phase of an exponentially-expanding (inflationary) universe, due to quantum zero-point vacuum fluctuations. These waves produce fluctuations in the temperature of the Cosmic Background Radiation (CBR). We calculate the multipole moments of the correlation function for these temperature fluctuations in a spatially-closed Friedman-Robertson-Walker (FRW) cosmological model. The results are compared to the corresponding multipoles in the spatially-flat case. The differences are small unless the density parameter today, Ω0\Omega_0, is greater than 2. (Submitted to Physical Review D).Comment: 18 pages of RevTex + 3 uuencoded postscript figure

    CWRML: representing crop wild relative conservation and use data in XML

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    Background Crop wild relatives are wild species that are closely related to crops. They are valuable as potential gene donors for crop improvement and may help to ensure food security for the future. However, they are becoming increasingly threatened in the wild and are inadequately conserved, both in situ and ex situ. Information about the conservation status and utilisation potential of crop wild relatives is diverse and dispersed, and no single agreed standard exists for representing such information; yet, this information is vital to ensure these species are effectively conserved and utilised. The European Community-funded project, European Crop Wild Relative Diversity Assessment and Conservation Forum, determined the minimum information requirements for the conservation and utilisation of crop wild relatives and created the Crop Wild Relative Information System, incorporating an eXtensible Markup Language (XML) schema to aid data sharing and exchange. Results Crop Wild Relative Markup Language (CWRML) was developed to represent the data necessary for crop wild relative conservation and ensure that they can be effectively utilised for crop improvement. The schema partitions data into taxon-, site-, and population-specific elements, to allow for integration with other more general conservation biology schemata which may emerge as accepted standards in the future. These elements are composed of sub-elements, which are structured in order to facilitate the use of the schema in a variety of crop wild relative conservation and use contexts. Pre-existing standards for data representation in conservation biology were reviewed and incorporated into the schema as restrictions on element data contents, where appropriate. Conclusion CWRML provides a flexible data communication format for representing in situ and ex situ conservation status of individual taxa as well as their utilisation potential. The development of the schema highlights a number of instances where additional standards-development may be valuable, particularly with regard to the representation of population-specific data and utilisation potential. As crop wild relatives are intrinsically no different to other wild plant species there is potential for the inclusion of CWRML data elements in the emerging standards for representation of biodiversity data

    Scalar field instability in de Sitter space-time

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    Starting from the equation of motion of the quantum operator of a real scalar field phi in de Sitter space-time, a simple differential equation is derived which describes the evolution of quantum fluctuations of this field. Full de Sitter invariance is assumed and no ad hoc infrared cutoff is introduced. This equation is solved explicitly and in massive case our result agrees with the standard one. In massless case the large time behavior of our solution differs by sign from the expression found in earlier papers. A possible cause of discrepancy may be a spontaneous breaking of de Sitter invariance.Comment: 20 pages, no figures, revtex4. V2: minor changes, references adde

    On Infrared Effects in de~Sitter Background

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    We have estimated higher order quantum gravity corrections to de~Sitter spacetime. Our results suggest that, while the classical spacetime metric may be distorted by the graviton self-interactions, the corrections are relatively weaker than previously thought, possibly growing like a power rather than exponentially in time.Comment: 17, UM-TH-94-11, (1 postscript fig. at end
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