An equivalent layer magnetization model for the United States derived from MAGSAT data

Long wavelength anomalies in the total magnetic field measured field measured by MAGSAT over the United States and adjacent areas are inverted to an equivalent layer crustal magnetization distribution. The model is based on an equal area dipole grid at the Earth's surface. Model resolution having physical significance, is about 220 km for MAGSAT data in the elevation range 300-500 km. The magnetization contours correlate well with large-scale tectonic provinces

A real-time digital program for estimating aircraft stability and control parameters from flight test data by using the maximum likelihood method

A computer program (Langley program C1123) has been developed for estimating aircraft stability and control parameters from flight test data. These parameters are estimated by the maximum likelihood estimation procedure implemented on a real-time digital simulation system, which uses the Control Data 6600 computer. This system allows the investigator to interact with the program in order to obtain satisfactory results. Part of this system, the control and display capabilities, is described for this program. This report also describes the computer program by presenting the program variables, subroutines, flow charts, listings, and operational features. Program usage is demonstrated with a test case using pseudo or simulated flight data

Maximum size binary matroids with no AG(3,2)-minor are graphic

We prove that the maximum size of a simple binary matroid of rank $r \geq 5$ with no AG(3,2)-minor is $\binom{r+1}{2}$ and characterise those matroids achieving this bound. When $r \geq 6$, the graphic matroid $M(K_{r+1})$ is the unique matroid meeting the bound, but there are a handful of smaller examples. In addition, we determine the size function for non-regular simple binary matroids with no AG(3,2)-minor and characterise the matroids of maximum size for each rank

Report on Phase Two: The readiness to practise of NQSWs.

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Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public

This paper examines IPO assurance fees to assess the use of industry specialization as a differentiation strategy by audit firms. Theory suggests that as an audit firm’s share of a client industry increases their costs will decrease and their service quality to that industry will increase. In this setting, the impact of industry specialization on fees is indeterminate. We extend existing theory by considering both the supply and the demand for industry specialization. We conclude that the market for audit services is generally price-competitive, suggesting that auditors will be forced to share cost savings with clients. However, when an audit firm is able to differentiate its services from competitors it should be able to earn a modest premium. We test and find support for our conjectures using U.S. IPO audit fee data from 1991 to 1997

Cost accounting manual for refrigerated warehouses

Originally published by: Touche, Ross, Bailey & Smart

RELIABILITY OF ACUTE STATIC STRETCH IMPACT ON VERTICAL JUMP HEIGHT

The purpose of this study was to examine the reliability of the acute effect of stretch on vertical jump performance. Twenty-four subjects completed eight trials. In each trial warm-up, three pre-stretch jumps, stretching, and three post-stretch jumps were completed. Intraclass correlation coefficients (ICC) were used to evaluate the reliability of the stretch impact on vertical jumping across trials. While pre-stretch and post-stretch jumps were highly reliable (ICC=0.99), the difference from pre-stretch to post-stretch was not (ICC=0.07). The stretch impact on vertical jump may not be reliable for subjects across trials

Competition for Andersen\u27s Clients

We examine competition for Andersen’s public clients during and after its failure in 2002. This setting provides a natural experiment to examine audit market dynamics at the local level. We construct a database documenting Big4 purchases of local Andersen offices. After exploring the factors associated with office purchases, we examine the impact of office purchases on public client market share gains and changes in audit fees. We find that three Big4 firms – Deloitte, Ernst & Young, and KPMG – purchased approximately 60% of Andersen’s offices while PricewaterhouseCoopers did not purchase any. The probability that a firm purchased a specific office is greater in markets where the acquiring firm: 1) already had a presence, 2) had a lower ratio of local Andersen clients to the purchaser’s clients, and 3) had already acquired relatively more local former Andersen public clients than other firms prior to the purchase. Our fee analysis expands the United States Government Accountability Office (GAO) post-Andersen audit market study by documenting that the former Andersen clients’ change in audit fees is associated with the differences in client acquisition method

Blast injuries in children: a mixed-methods narrative review.

Background and significance. Blast injuries arising from high explosive weaponry is common in conflict areas. While blast injury characteristics are well recognised in the adults, there is a lack of consensus as to whether these characteristics translate to the paediatric population. Understanding blast injury patterns in this cohort is essential for providing appropriate provision of services and care for this vulnerable cohort. Methods. In this mixed-method review, original papers were screened for data pertaining to paediatric injuries following blasts. Information on demographics, morbidity and mortality and service requirements were evaluated. The papers were written and published in English from a range of international specialists in the field. Patient and public involvement statement: No patients or members of the public were involved in this review. Results. Children affected by blast injuries are predominantly male and their injuries arise from explosive remnants of war, particularly unexploded ordinance. Blasts show increased morbidity and mortality in younger children, while older children have injury patterns similar to adults. Head and burn injuries represent a significant cause of mortality in young children, while lower limb morbidity is reduced compared to adults. Children have a disproportionate requirement for both operative and non-operative service resources, and provisions for this burden are essential. Conclusions. Certain characteristics of paediatric injuries arising from blasts are distinct from that of the adult cohort, while the intensive demands on services highlights the importance of understanding the diverse injury patterns in order to optimise future service provisions in caring for this the child blast survivor