Intersections in genus 3 and the Boussinesq hierarchy

In this note we prove that the enlarged Witten's conjecture is true in the case of the Boussinesq hierarchy for correlators in genus 3 with descendants only at one point

Proposed statement on auditing standards : generally accepted auditing standards : (supersedes Generally accepted auditing standards of Statement on auditing standards no. 1, Codification of auditing standards and procedures, AICPA, Professional standards, vol. 1, AU sec. 150);Generally accepted auditing standards : (supersedes Generally accepted auditing standards of Statement on auditing standards no. 1, Codification of auditing standards and procedures, AICPA, Professional standards, vol. 1, AU sec. 150); Exposure draft (American Institute of Certified Public Accountants), 2001, May 4

The body of auditing literature grew and evolved considerably during the twentieth century. American Institute of Certified Public Accountants (AICPA) boards and committees have issued ninety-three Statements on Auditing Standards (SASs), some of which have been superseded, and numerous auditing interpretations. The AICPA also has published Auditing Statements of Position, Audit and Accounting Guides and numerous other publications containing guidance of varying authority on how to conduct an audit of financial statements in accordance with generally accepted auditing standards (GAAS). Although the AICPA has, on occasion, realigned and clarified the authority of these publications, some uncertainty remains in the minds of auditors and others about which publications auditors must know and follow when conducting an audit. Furthermore, because of the large volume of auditing publications, some auditors may not be aware of publications that may be applicable to their audit engagements. The Auditing Standards Board (ASB) believes the proposed SAS will significantly reduce uncertainty about which publications the auditor must comply with and which publications the auditor must consider when performing an audit in accordance with GAAS. The ASB also expects that auditors will become more aware of other applicable auditing publications that may provide useful auditing guidance, increasing the likelihood that auditors will use them. All of this should result in increased audit quality. The proposed SAS: 1. Identifies the body of auditing literature. 2. Clarifies the authority of auditing publications issued by the AICPA and others. 3. Specifies which auditing publications the auditor must comply with and those he or she must consider when conducting an audit in accordance with GAAS. 4. Identifies specific AICPA auditing publications and provides information on how to obtain them. This proposed SAS would supersede SAS No. 1, Codification of Auditing Standards and Procedures, AU section 150, Generally Accepted Auditing Standards. Certain other descriptions of the authority of AICPA auditing publications also will be revised to conform to the descriptions included in the proposed SAS. These include the head note in AU Section 100, Statements on Auditing Standards - Introduction (AICPA, Professional Standards, vol. 1, AU sec. 100), the authority statement included at the end of each newly-published SASs, the Notice to Readers included in AICPA Audit and Accounting Guides and AICPA Audit Guides, and certain other notices and authority statements included in other AICPA auditing publications.https://egrove.olemiss.edu/aicpa_sop/1282/thumbnail.jp

北琉球奄美方言における有生性階層─奄美大島浦方言と喜界島上嘉鉄方言・小野津方言を例に─

通言語的に名詞句が有生性階層と呼ばれる階層をなし，この階層に占める位置に応じて形態的・統語的に異なるふるまいを示すことが指摘されている。・有生性階層（角田 2009: 41）代名詞（1人称／2人称／3人称）／名詞（親族名詞／固有名詞／人間名詞／動物名詞／無生物名詞（自然の力の名詞／抽象名詞／地名））本稿が対象とする奄美大島浦方言と喜界島上嘉鉄方言・小野津方言では，複数標識・主格標識・名詞修飾（所有）標示において名詞句の種類に応じた相違がみられる。本稿は，この相違を分析し，以下の階層を提示する。・奄美方言の有生性階層（括弧内は方言・現象によって区別がないことを示す）人称代名詞（／）疑問代名詞（／）指示代名詞／呼称となる名詞（／）固有名詞／親族名詞（呼称以外）（／）その他の名詞また，以上の階層に加え複数名詞が単数名詞よりも上位の階層に位置する現象がみられた。この点と，呼称となるか否かが名詞句のふるまいを左右する点が，奄美方言の有生性階層の特徴といえる