Discussant\u27s response to audit detection of financial statement errors

https://egrove.olemiss.edu/dl_proceedings/1133/thumbnail.jp

Discussant\u27s response to Interim report on the development of an expert system for the auditor\u27s loan loss evaluation

https://egrove.olemiss.edu/dl_proceedings/1171/thumbnail.jp

Temporal variations in the understory photosynthetic photon flux density of deciduous stand: the effects of canopy development, solar elevation, and sky conditions

The effects of canopy development, solar elevation, and sky conditions on temporal variation in photosynthetic photon flux density (PPFD) were examined within a 9-year-old bigleaf maple stand on Vancouver Island (Canada). PPFD was measured every second and stored as 10-min averages from 18 May to 14 October 1996, at 52 microsites characterised according to their growing season %PPFD (GSP). PPFD and %PPFD variability was examined at three different temporal levels. Specific days in May, July, and September with clear and overcast sky conditions were selected to separate the effects of canopy development and solar elevation on diurnal and seasonal light variability. \ud Diurnal light variability expressed as the mean of the difference between two consecutive 10-min averages of PPFD and %PPFD decreased with increasing GSP on clear days in May. For clear days in July and September, variability was characterised by arc-shaped relationships with high variability for microsites receiving between 20 and 80% GSP and lower variability for microsites below 20 and above 80% GSP. On overcast days, diurnal variability in PPFD increased with increasing GSP while diurnal variability in %PPFD showed an arc-shape relationship. The coefficient of variation of PPFD and %PPFD decreased with increasing GSP on clear days and sunflecks decreased with decreasing GSP and from May to September. \ud Day-to-day light variability expressed as the mean difference between consecutive daily PPFD increased with increasing GSP while the mean difference between consecutive daily %PPFD was higher for microsites receiving between 20 and 80% GSP. The coefficient of variation for the daily PPFD and %PPFD was higher for microsites receiving <20% GSP compared to other microsites. Seasonal light variability showed that microsites with <50% GSP received up to eight times more light in May than in July on both clear and overcast sky conditions because of canopy development. From July to September in clear sky conditions, decrease in light was variable for microsites receiving <40% GSP; probably because of the position of microsites in relation to the solar track. On overcast days, mean daily PPFD above canopy and in the understorey was 2 to 3 times higher in July than in September while mean daily %PPFD remained stable. The possible effects of the types of diurnal and day-to-day light variability on physiological and morphological responses of understorey plants are discussed

Comparison of various methods for estimating the mean growing season percent photosynthetic photon flux density in forests

Five methods for estimating the mean growing season percent photosynthetic photon flux density (PPFD) were compared to continuous measurements of PPFD throughout the growing season within a young bigleaf maple stand on Vancouver Island (Canada). Measured PPFD was recorded continuously as 10-min averages over the growing season (May 18-October 14, 1996) using 52 gallium arsenide phosphide photodiodes in the understory and a LI-COR quantum sensor (LI-190SA) in the open. Photodiodes were randomly located on a systematic grid of points and represented a wide range of above canopy openings which were classified into three different types of light environments: closed canopy, gaps of various sizes, and open canopy. Objectives of this study were to compare different methods for estimating the growing season %PPFD and to determine the efficiency of these methods in the three light environments. At each photodiode location, instantaneous light measurements using a Ceptometer on sunny days around noon and a LAI-2000 Plant Canopy Analyzer were made and hemispherical canopy photographs were taken. 10-min averages recorded by the photodiodes during completely overcast sky conditions were used as surrogate values for a method that uses instantaneous measurements on overcast days. Finally, a new light model (LITE) developed to estimate growing season %PPFD in a deciduous canopy was tested. All these five methods provided estimates of growing season %PPFD and are much less time consuming than continuous measurements of %PPFD using photodiodes. The three most accurate (r2>0.89) methods to estimate the growing season %PPFD were the 10 min averages on overcast days, the diffuse non-interceptance calculated using the LAI-2000, and the gap light index (GLI) calculated from the hemispherical canopy photographs. These three methods performed similarly in each type of light environment. Although the relationship between the LITE model and the growing season %PPFD was good (r2=0.79), the model systematically underestimated light transmission. The instantaneous sunny days around noon method was the least efficient method (r2=0.68) for estimating the growing season %PPFD, although replacing instantaneous measures with the mean of two 10-min averages improved r2 to 0.84. Estimates on sunny days tended to be low in low light and high in high light. Practical considerations such as equipment availability, cost, sampling and processing time, sky conditions, and the number of microsites to be sampled should be taken into account in the selection of the suitable method for a particular study

Demography of the George River Caribou Herd: Evidence of Population Regulation by Forage Exploitation and Range Expansion

The George River caribou herd in northern Quebec/Labrador increased from about 5000 animals in 1954 to 472,200 (or 1.1 caribou/km) prior to the 1984 calving season. The range used by the herd expanded from 160,000 to 442,000 sq km for the period 1971-84. The exponential rate of increase (r) was estimated at 0.11 in the 1970s. Calf:female ratio in autumn was relatively constant (x=0.52) from 1973 to 1983, but decreased to about 0.39 in 1984-86. The harvest rate was relatively low in the 1970s (about 3%/y), but seemingly increased in the mid-1980s to 5-7% as a result of more liberal regulations and a greater impetus to exploit caribou for subsistence. The cumulative impact of lower calf recruitment and more intensive hunting may have appreciably depressed the growth rate of the herd in 1984-86. A greater year-round competition for food resources and a greater energy expenditure associated with range expansion are presented as probable regulatory factors for the George River herd. It is argued that the nature of caribou-habitat interactions in continental regions generate long-term fluctuations in caribou numbers if human exploitation remains low. At present, wolf predation does not appear to be an important mortality factor capable of regulating the George River herd.Key words: caribou, population regulation, food limitation, northem Quebec, Labrador, wolf predationMots cl&eacute;s: caribou, r&eacute;gulation de la population, limitation de la nourriture, nord du Qu&eacute;bec, Labrador, pr&eacute;dation des loup

Predicting and managing light in the understory of boreal forests

This paper reviews current information relating to the dynamics of light in northern and boreal forests and discusses factors affecting overstory light transmission, seasonality of light, sunflecks, canopy gaps, and understory development, particularly with regard to tree regeneration. Techniques for measurement of light in forests such as radiometers, photosensitive paper or chemicals, hemispherical canopy photographs, the plant canopy analyzer, or visual estimators of canopy density are each discussed in terms of their accuracy, costs, ease of use, and conditions required during measurement. Predictive models of light transmission based on canopy architecture are also described in terms of their assumptions, accuracy, and input data costs. Lastly the paper discusses the relationship among overstory and understory densities, ground-level light, and 'windows of opportunity' for regeneration of trees in the understory following management interventions

Blending of nanoscale and microscale in uniform large-area sculptured thin-film architectures

The combination of large thickness ($>3$ $\mu$m), large--area uniformity (75 mm diameter), high growth rate (up to 0.4 $\mu$m/min) in assemblies of complex--shaped nanowires on lithographically defined patterns has been achieved for the first time. The nanoscale and the microscale have thus been blended together in sculptured thin films with transverse architectures. SiO$_x$ ($x\approx 2$) nanowires were grown by electron--beam evaporation onto silicon substrates both with and without photoresist lines (1--D arrays) and checkerboard (2--D arrays) patterns. Atomic self--shadowing due to oblique--angle deposition enables the nanowires to grow continuously, to change direction abruptly, and to maintain constant cross--sectional diameter. The selective growth of nanowire assemblies on the top surfaces of both 1--D and 2--D arrays can be understood and predicted using simple geometrical shadowing equations.Comment: 17 pages, 9 figure

Does shade improve light interception efficiency? A comparison among seedlings from shade-tolerant and -intolerant temperate deciduous tree species

• Here, we tested two hypotheses: shading increases light interception efficiency (LIE) of broadleaved tree seedlings, and shade-tolerant species exhibit larger LIEs than do shade-intolerant ones. The impact of seedling size was taken into account to detect potential size-independent effects on LIE. LIE was defined as the ratio of mean light intercepted by leaves to light intercepted by a horizontal surface of equal area. • Seedlings from five species differing in shade tolerance (Acer saccharum, Betula alleghaniensis, A. pseudoplatanus, B. pendula, Fagus sylvatica) were grown under neutral shading nets providing 36, 16 and 4% of external irradiance. Seedlings (1- and 2-year-old) were three-dimensionally digitized, allowing calculation of LIE. • Shading induced dramatic reduction in total leaf area, which was lowest in shade-tolerant species in all irradiance regimes. Irradiance reduced LIE through increasing leaf overlap with increasing leaf area. There was very little evidence of significant size-independent plasticity of LIE. • No relationship was found between the known shade tolerance of species and LIE at equivalent size and irradiance

Limits on isotropic Lorentz violation in QED from collider physics

We consider the possibility that Lorentz violation can generate differences between the limiting velocities of light and charged matter. Such effects would lead to efficient vacuum Cherenkov radiation or rapid photon decay. The absence of such effects for 104.5 GeV electrons at the Large Electron Positron collider and for 300 GeV photons at the Tevatron therefore constrains this type of Lorentz breakdown. Within the context of the standard-model extension, these ideas imply an experimental bound at the level of -5.8 x 10^{-12} <= \tilde{\kappa}_{tr}-(4/3)c_e^{00} <= 1.2 x 10^{-11} tightening existing laboratory measurements by 3-4 orders of magnitude. Prospects for further improvements with terrestrial and astrophysical methods are discussed.Comment: Replaced with final version published in PR

Cosmological implications of the KATRIN experiment

The upcoming Karlsruhe Tritium Neutrino (KATRIN) experiment will put unprecedented constraints on the absolute mass of the electron neutrino, \mnue. In this paper we investigate how this information on \mnue will affect our constraints on cosmological parameters. We consider two scenarios; one where \mnue=0 (i.e., no detection by KATRIN), and one where \mnue=0.3eV. We find that the constraints on \mnue from KATRIN will affect estimates of some important cosmological parameters significantly. For example, the significance of $n_s<1$ and the inferred value of $\Omega_\Lambda$ depend on the results from the KATRIN experiment.Comment: 13 page