2,572 research outputs found
Objectivity and independence: the dual roles of external auditors and forensic accountants
This paper is aimed at illustrating that certain capacities exist whereby the dual role of the external auditor (in undertaking internal audit roles as well as skilled persons roles) could be exercised to the optimal and maximum benefit of an entity or organisation. It also aims to accentuate on why a return to and focus on traditional auditing techniques, as well as auditing techniques which focus on internal controls is a much needed move. In so doing, it contributes to the extant literature by highlighting why such a move should be facilitated, as well as proposing means whereby such a move would be facilitated - namely, through a focus on benefits which could be derived where the external auditor is able to incorporate certain internal audit responsibilities. The paper also draws attention to safeguards which require due consideration if the ever important attributes of objectivity and independence are not to be compromised. Risks associated with the overlapping roles of testifying and consulting experts in Forensic Accounting will also be considered in this paper.
Whilst the benefits and potentials of the dual roles assumed by external auditors are emphasized, as well as the need to ensure that safeguards operating to guard against a compromise of objectivity and independence are in place, authors' opinions in support of dual roles also take into consideration the utmost priority of ethical values. The paper hence also highlights the fact that such dual roles are appropriate in certain cases – as illustrated by justifications for limitations imposed by the Sarbanes Oxley Act and other relevant and applicable legislation – even though instances also persist where section 201 of Sarbanes-Oxley, with regard to internal audit outsourcing, may have been over-reactionary and may continue to hinder both companies and their auditors
CALIFORNIA FARMERS' MARKETS SELLER PRICE PERCEPTIONS: THE NORMATIVE AND THE POSITIVE
Demand and Price Analysis,
Ontology View Query Management
Like views in relational databases, ontology views are expressed as queries, but over source ontologies rather than tables. To enhance the reusability of such views, we are constructing a view Query Manager application. The Query Manager allows queries to be edited, executed, and stored for reuse. View queries are discoverable by searching the Query Manager's metadata catalog. The Query Manager also supports the storage of materialized view results upon which further queries may be issued
General description of electromagnetic radiation processes based on instantaneous charge acceleration in `endpoints'
We present a new methodology for calculating the electromagnetic radiation
from accelerated charged particles. Our formulation --- the `endpoint
formulation' --- combines numerous results developed in the literature in
relation to radiation arising from particle acceleration using a complete, and
completely general, treatment. We do this by describing particle motion via a
series of discrete, instantaneous acceleration events, or `endpoints', with
each such event being treated as a source of emission. This method implicitly
allows for particle creation/destruction, and is suited to direct numerical
implementation in either the time- or frequency-domains. In this paper, we
demonstrate the complete generality of our method for calculating the radiated
field from charged particle acceleration, and show how it reduces to the
classical named radiation processes such as synchrotron, Tamm's description of
Vavilov-Cherenkov, and transition radiation under appropriate limits. Using
this formulation, we are immediately able to answer outstanding questions
regarding the phenomenology of radio emission from ultra-high-energy particle
interactions in both the Earth's atmosphere and the Moon. In particular, our
formulation makes it apparent that the dominant emission component of the
Askaryan Effect (coherent radio-wave radiation from high-energy particle
cascades in dense media) comes from coherent `bremsstrahlung' from particle
acceleration, rather than coherent Vavilov-Cherenkov radiation.Comment: accepted by Phys. Rev. E, new title, some corrections in equations
and references, figure styles updated to match journal policie
The Heterogeneity, Distribution, and Environmental Associations of Borrelia burgdorferi Sensu Lato, the Agent of Lyme Borreliosis, in Scotland
Genospecies controls were obtained from the laboratory of Dr. Muriel Cornet at the Institut Pasteur, Paris. We thank Bob Furness for collecting ticks from passerine birds, Steph Vollmer for processing the samples from one site, E. Packer, A. Wiebe, J. Low, E. Stephen, and J. Arthur for help collecting ticks, Kenny Raey for laboratory assistance, and Jackie Potts for statistical advice. Marianne C. James was funded by a Biotechnology and Biological Sciences Research Council (BBSRC) Doctoral Training Grant with CASE support from the Macaulay Development Trust awarded to Alan S. Bowman and Lucy Gilbert. Lucy Gilbert was supported by the Scottish Government’s Rural and Environment Science and Analytical Services Division (RESAS).Peer reviewedPublisher PD
highRES-Europe: The high spatial and temporal Resolution Electricity System model for Europe
The high spatial and temporal resolution electricity system model, highRES, is used to design cost-effective, flexible and weather resilient electricity systems for Great Britain and Europe. The model is specifically designed to analyse the effects of high shares of variable renewables and explore integration/flexibility options. As the proportion of renewables in electricity generation increases, there will be increasing imbalances between electricity demand and supply. highRES is a high-resolution electricity system model that simultaneously considers infrastructure planning (investment) and operational (dispatch) decisions to identify the most cost-effective strategies to cope with growing shares of intermittent renewables. It does this by comparing and trading off potential options to integrate renewables into the system including the extension of the transmission grid, interconnection with other countries, building flexible generation (e.g. gas power stations), renewable curtailment and energy storage.
highRES is written in GAMS and its objective is to minimise power system investment and operational costs to meet hourly demand, subject to a number of unit and system constraints. It can model a variety of technical characteristics of thermal generators (e.g. ramping restrictions, minimum stable generation, startup costs, minimum up and down times) depending on the requirements of the research question, their CO2 emissions, and the technical characteristics of a variety of energy storage options. The transmission grid is represented using a linear transport model
The Prairie Schooner Book Prize
After ten years of selecting great books from writers, new and established,Prairie Schooner celebrates the first decade of its Book Prize series by offering this collection of excerpts from each year’s winners in fiction and poetry. Writers such as Brock Clarke, Anne Finger, Rynn Williams, and Paul Guest open windows to ordinary and fantastic experience showcasing the liveliness and power of contemporary literature. Greg Hrbek’s darkly comic, genre-bending tales stand alongside Ted Gilley’s stories about achieving bliss through pain and John Keeble’s reflections on community and the difficulty of love. Here Shane Book’s poems serve as an elegiac witness to suffering, while Kathleen Flenniken’s poems consider ordinary women constructing their own significance, and Kara Candito’s explore sex, loss, and human passions.
Whether the topic is fantastic or quotidian, childbirth or monsters, South American airplane disaster or suburban Wisconsin, this writing carries us to the furthest reaches of human experience
vSPARQL: A View Definition Language for the Semantic Web
Translational medicine applications would like to leverage the biological and biomedical ontologies, vocabularies, and data sets available on the semantic web. We present a general solution for RDF information set reuse inspired by database views. Our view definition language, vSPARQL, allows applications to specify the exact content that they are interested in and how that content should be restructured or modified. Applications can access relevant content by querying against these view definitions. We evaluate the expressivity of our approach by defining views for practical use cases and comparing our view definition language to existing query languages
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