Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory

[EN] The aim of this study is to construct the assessment of the expected audit risk by the audit team leader (ATL) during the planification phase of the audit. The ATL plays an important role within the audit, and even more so regarding small and medium-sized (SME) audit firms. The audit risk assessment is critical as relying more (less) on internal controls implemented by the client leads to performing less (more) substantive audit procedures. This is determined by the ATL based on their professional judgement and previous experience. The use of fuzzy theory has powerful potential into the audit arena, as the audit risk assessment (outcome) is critically related to the auditors' judgement and perception. We argue that ATL characteristics are core conditions in determining the audit risk assessment when planning. Using hand-collected and private data from Spanish SME audit firms, we find that a comprehensive set of conditions must be given for perceived high audit risk. The results indicate that female and inexperienced ATLs planning the audit of indebted firms with high proportions of capital assets, less profitability, and with a larger board sizes, as they are expected to have bad internal control. The same conditions are met when expecting errors, as well as shorter audit tenures. Finally, conditions such as the ATL's experience gains importance in expecting irregularities. This paper extends our understanding of the role of ATL characteristics on the audit risk assessment when planning and raising awareness on studying SME audit firm behavior.Porcuna-Enguix, L.; Bustos-Contell, E.; Serrano-Madrid, J.; Labatut-Serer, G. (2021). Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory. Mathematics. 9(23):1-22. https://doi.org/10.3390/math923306512292

Community Structure Characterization

This entry discusses the problem of describing some communities identified in a complex network of interest, in a way allowing to interpret them. We suppose the community structure has already been detected through one of the many methods proposed in the literature. The question is then to know how to extract valuable information from this first result, in order to allow human interpretation. This requires subsequent processing, which we describe in the rest of this entry

Robust Poisson Surface Reconstruction

Abstract. We propose a method to reconstruct surfaces from oriented point clouds with non-uniform sampling and noise by formulating the problem as a convex minimization that reconstructs the indicator func-tion of the surface’s interior. Compared to previous models, our recon-struction is robust to noise and outliers because it substitutes the least-squares fidelity term by a robust Huber penalty; this allows to recover sharp corners and avoids the shrinking bias of least squares. We choose an implicit parametrization to reconstruct surfaces of unknown topology and close large gaps in the point cloud. For an efficient representation, we approximate the implicit function by a hierarchy of locally supported basis elements adapted to the geometry of the surface. Unlike ad-hoc bases over an octree, our hierarchical B-splines from isogeometric analysis locally adapt the mesh and degree of the splines during reconstruction. The hi-erarchical structure of the basis speeds-up the minimization and efficiently represents clustered data. We also advocate for convex optimization, in-stead isogeometric finite-element techniques, to efficiently solve the min-imization and allow for non-differentiable functionals. Experiments show state-of-the-art performance within a more flexible framework.

Anaerobic digestion of screenings for biogas recovery

Screenings comprise untreatable solid materials that have found their way into the sewer. They are removed during preliminary treatment at the inlet work of any wastewater treatment process using a unit operation termed as a screen and at present are disposed of to landfill. These materials, if not removed, will damage mechanical equipment due to its heterogeneity and reduce overall treatment process, reliability and effectiveness. That is why this material is retained and prevented from entering the treatment system before finally being disposed of. The amount of biodegradable organic matter in screenings often exceeds the upper limit and emits a significant amount of greenhouse gases during biodegradation on landfill. Nutrient release can cause a serious problem of eutrophication phenomena in receiving waters and a deterioration of water quality. Disposal of screenings on landfill also can cause odour problem due to putrescible nature of some of the solid material. In view of the high organic content of screenings, anaerobic digestion method may not only offer the potential for energy recovery but also nutrient. In this study, the anaerobic digestion was performed for 30,days, at controlled pH and temperature, using different dry solids concentrations of screenings to study the potential of biogas recovery in the form of methane. It was found screenings have physical characteristics of 30% total solids and 93% volatile solids, suggesting screenings are a type of waste with high dry solids and organic contents. Consistent pH around pH 6.22 indicates anaerobic digestion of screenings needs minimum pH correction. The biomethane potential tests demonstrated screenings were amenable to anaerobic digestion with methane yield of 355,m3/kg VS, which is comparable to the previous results. This study shows that anaerobic digestion is not only beneficial for waste treatment but also to turn waste into useful resources

HyMeX: A 10-Year Multidisciplinary Program on the Mediterranean Water Cycle

Drobinski, P. ... et. al.-- 20 pages, 10 figures, 1 table, supplement material http://journals.ametsoc.org/doi/suppl/10.1175/BAMS-D-12-00244.1HyMeX strives to improve our understanding of the Mediterranean water cycle, its variability from the weather-scale events to the seasonal and interannual scales, and its characteristics over one decade (2010–20), with a special focus on hydrometeorological extremes and the associated social and economic vulnerability of the Mediterranean territoriesHyMeX was developed by an international group of scientists and is currently funded by a large number of agencies. It has been the beneficiary of financial contributions from CNRS; Météo-France; CNES; IRSTEA; INRA; ANR; Collectivité Territoriale de Corse; KIT; CNR; Université de Toulouse; Grenoble Universités; EUMETSAT; EUMETNET; AEMet; Université Blaise Pascal, Clermont Ferrand; Université de la Méditerranée (Aix-Marseille II); Université Montpellier 2; CETEMPS; Italian Civil Protection Department; Université Paris- Sud 11; IGN; EPFL; NASA; New Mexico Tech; IFSTTAR; Mercator Ocean; NOAA; ENEA; TU Delft; CEA; ONERA; IMEDEA; SOCIB; ETH; MeteoCat; Consorzio LAMMA; IRD; National Observatory of Athens; Ministerio de Ciencia e Innovación; CIMA; BRGM; Wageningen University and Research Center; Department of Geophysics, University of Zagreb; Institute of Oceanography and Fisheries, Split, Croatia; INGV; OGS; Maroc Météo; DHMZ; ARPA Piemonte; ARPA-SIMC Emilia-Romagna; ARPA Calabria; ARPA Friuli Venezia Giulia; ARPA Liguria; ISPRA; University of Connecticut; Università degli Studi dell'Aquila; Università di Bologna; Università degli Studi di Torino; Università degli Studi della Basilicata; Università La Sapienza di Roma; Università degli Studi di Padova; Università del Salento; Universitat de Barcelona; Universitat de les Illes Balears; Universidad de Castilla-La Mancha; Universidad Complutense de Madrid; MeteoSwiss; and DLR. It also received support from the European Community's Seventh Framework Programme (e.g., PERSEUS, CLIM-RUN)Peer reviewe

No iron fertilization in the equatorial Pacific Ocean during the last ice age

The equatorial Pacific Ocean is one of the major high-nutrient, low-chlorophyll regions in the global ocean. In such regions, the consumption of the available macro-nutrients such as nitrate and phosphate is thought to be limited in part by the low abundance of the critical micro-nutrient iron1. Greater atmospheric dust deposition2 could have fertilized the equatorial Pacific with iron during the last ice age—the Last Glacial Period (LGP) but the effect of increased ice-age dust fluxes on primary productivity in the equatorial Pacific remains uncertain. Here we present meridional transects of dust (derived from the 232Th proxy), phytoplankton productivity (using opal, 231Pa/230Th and excess Ba), and the degree of nitrate consumption (using foraminifera-bound δ15N) from six cores in the central equatorial Pacific for the Holocene (0–10,000 years ago) and the LGP (17,000–27,000 years ago). We find that, although dust deposition in the central equatorial Pacific was two to three times greater in the LGP than in the Holocene, productivity was the same or lower, and the degree of nitrate consumption was the same. These biogeochemical findings suggest that the relatively greater ice-age dust fluxes were not large enough to provide substantial iron fertilization to the central equatorial Pacific. This may have been because the absolute rate of dust deposition in the LGP (although greater than the Holocene rate) was very low. The lower productivity coupled with unchanged nitrate consumption suggests that the subsurface major nutrient concentrations were lower in the central equatorial Pacific during the LGP. As these nutrients are today dominantly sourced from the Subantarctic Zone of the Southern Ocean, we propose that the central equatorial Pacific data are consistent with more nutrient consumption in the Subantarctic Zone, possibly owing to iron fertilization as a result of higher absolute dust fluxes in this region7,8. Thus, ice-age iron fertilization in the Subantarctic Zone would have ultimately worked to lower, not raise, equatorial Pacific productivity