Collide and Conquer: Constraints on Simplified Dark Matter Models using Mono-X Collider Searches

The use of simplified models as a tool for interpreting dark matter collider searches has become increasingly prevalent, and while early Run II results are beginning to appear, we look to see what further information can be extracted from the Run I dataset. We consider three `standard' simplified models that couple quarks to fermionic singlet dark matter: an $s$-channel vector mediator with vector or axial-vector couplings, and a $t$-channel scalar mediator. Upper limits on the couplings are calculated and compared across three alternate channels, namely mono-jet, mono-$Z$ (leptonic) and mono-$W/Z$ (hadronic). The strongest limits are observed in the mono-jet channel, however the computational simplicity and absence of significant $t$-channel model width effects in the mono-boson channels make these a straightforward and competitive alternative. We also include a comparison with relic density and direct detection constraints.Comment: 32 pages, 8 figures; v2: minor changes, conclusion unchanged, matches published versio

Research Opportunities in Internal Auditing

https://ecommons.udayton.edu/books/1029/thumbnail.jp

Preliminary navigation accuracy analysis for the TDRSS Onboard Navigation System (TONS) experiment on EP/EUVE

A Tracking and Data Relay Satellite System (TDRSS) Onboard Navigation System (TONS) is currently being developed by NASA to provide a high accuracy autonomous navigation capability for users of TDRSS and its successor, the Advanced TDRSS (ATDRSS). The fully autonomous user onboard navigation system will support orbit determination, time determination, and frequency determination, based on observation of a continuously available, unscheduled navigation beacon signal. A TONS experiment will be performed in conjunction with the Explorer Platform (EP) Extreme Ultraviolet Explorer (EUVE) mission to flight quality TONS Block 1. An overview is presented of TONS and a preliminary analysis of the navigation accuracy anticipated for the TONS experiment. Descriptions of the TONS experiment and the associated navigation objectives, as well as a description of the onboard navigation algorithms, are provided. The accuracy of the selected algorithms is evaluated based on the processing of realistic simulated TDRSS one way forward link Doppler measurements. The analysis process is discussed and the associated navigation accuracy results are presented

Assessing Internal Audit Quality

Internal audit quality is an issue of great importance to both the internal and external audit professions. PCAOB Auditing Standard No 2 highlights this importance when addressing the reliance that the external auditor can place on the internal audit work product. The study discussed here experimentally tests the influence of the source of the internal audit function on both the internal and external auditors\u27 evaluation of the quality of the internal audit function. To assess the importance of the internal audit function\u27s sourcing arrangement in the internal audit function\u27s quality assessment, the researchers employ a case study approach, modifying a case that has been used in prior research. The researchers find that for three of the four measured internal audit function quality characteristics, there was no difference in the assessment of the internal audit function between internal and external auditors, regardless of whether or not the internal audit function was provided in-house or was outsourced to a CPA firm other than the external auditor\u27s firm

An Empirical Examination of Two Models of Cultural Causation

The traditional macroscopic model of cultural causation advanced by Weber and modified by Parsons assumes that values provide orientation for human action. Thus, values are conceptualized as the intervening link between culture and behavior and in general, are viewed as predictive of human action. Swidler (1986) contends that values are a poor predictor of behavior. As an a/tentative model, Swidler asserts that cultures provide actors with a limited array of behavioral options. Because this array is finite and indicative of a particular cultural setting, inuacultural behavioral similatities are observable. We empirically test the link between culture and behavior in a situation which Swidler defines as "unsettled lives." Our findings offer little support for the traditionally assumed link between values and behavior. The theoretical implications of our findings are discussed and an expansion of Swidler's model is offered

Audit Committee Material Weaknesses in Smaller Reporting Companies

One of the critical elements of internal control over financial reporting is an effectively functioning audit committee. The Sarbanes-Oxley Act of 2002 (SOX) defines an audit committee as committee (or equivalent body) established by and amongst the board of directors of an issuer for the purpose of overseeing the accounting and financial reporting processes of the issuer and audits of the financial statements of the issuer. Recent SOX section 404 filings by smaller reporting companies ( nonaccelerated filers, or registrants with less than $75 million of public float), however, indicate that some small companies still are struggling to develop effective audit committees. Examining the disclosures made by smaller reporting companies and then analyzing the available resources can be useful for small businesses seeking to establish and maintain effective audit committees. The SEC rules public companies to issue an annual report on the company\u27s internal control over financial reporting and to include an auditor\u27s opinion on their effectiveness

The Foreign Corrupt Practices Act: Insights for Internal Auditors

Douglas Faggioli, president and CEO of Nature\u27s Sunshine Products (NSP) made the above remarks as he accepted, on behalf of NSP, a 2004 100 Best Corporate Citizens award from Business Ethics magazine. NSP received the award two years in a row. Less than two years later, NSP would discover a bribery scheme in its Brazil operations that would expose it to Securities and Exchange Commission (SEC) enforcement under the Foreign Corrupt Practices Act (FCPA). Faggioli and the company\u27s CFO, Craig Huff, along with NSP, would be plaintiffs in a class action lawsuit, and the SEC would fine each officer $25,000. In order to register and import more products in Brazil, NSP made undocumented cash payments to Brazilian customs brokers, some of which were ultimately paid to Brazilian customs officials. NSP\u27s Brazilian subsidiary falsified its books and hid the nature of these payments in its filings with the SEC. NSP\u27s internal investigation revealed internal control weaknesses, which likely led to the violations

First Year and Second Year Credit Hour Information Literacy Course Experiences

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Deterministic Assembly of Arrays of Lithographically Defined WS2 and MoS2 Monolayer Features Directly from Multilayer Sources into Van der Waals Heterostructures

One of the major challenges in the van der Waals (vdW) integration of two-dimensional (2D) materials is achieving high-yield and high-throughput assembly of predefined sequences of monolayers into heterostructure arrays. Mechanical exfoliation has recently been studied as a promising technique to transfer monolayers from a multilayer source synthesized by other techniques, allowing the deposition of a wide variety of 2D materials without exposing the target substrate to harsh synthesis conditions. Although a variety of processes have been developed to exfoliate the 2D materials mechanically from the source and place them deterministically onto a target substrate, they can typically transfer only either a wafer-scale blanket or one small flake at a time with uncontrolled size and shape. Here, we present a method to assemble arrays of lithographically defined monolayer WS2 and MoS2 features from multilayer sources and directly transfer them in a deterministic manner onto target substrates. This exfoliate-align-release process - without the need of an intermediate carrier substrate - is enabled by combining a patterned, gold-mediated exfoliation technique with a new optically transparent, heat-releasable adhesive. WS2/MoS2 vdW heterostructure arrays produced by this method show the expected interlayer exciton between the monolayers. Light-emitting devices using WS2 monolayers were also demonstrated, proving the functionality of the fabricated materials. Our work demonstrates a significant step toward developing mechanical exfoliation as a scalable dry transfer technique for the manufacturing of functional, atomically thin materials

A Review of Academic Literature on Internal Control Reporting Under SOX

Section 404 of the Sarbanes-Oxley Act of 2002 (SOX) mandates reporting on the effectiveness of internal control over financial reporting (ICFR) by public company management and auditors. Such reporting began for fiscal years ended Nov 15, 2004 for accelerated filers and is scheduled to be fully implemented for non-accelerated filers in mid-2010. Section 404(a) of SOX requires public company management to include an assessment of the effectiveness of the company\u27s ICFR in its annual internal control report, and Section 404(b) requires attestation by the company\u27s auditor. The authors review the literature on internal control reporting under both Sections 302 and 404 in the post-SOX period. The internal control literature has grown substantially since the passage of SOX due to the availability of data regarding ICFR effectiveness that were not previously available. They conducted a literature search through mid-2009 resulting in the inclusion of many published papers and working papers that address ICFR issues covered in our taxonomy