Development of auditing in Malaysia: Legal, political and historical influences

This work investigates the role and contribution of external auditing as practised in the Malaysian society during the forty year period from independence in 1957 to just before the onset of the Asian Financial Crisis in 1997.It applies the political economic theory introduced by Tinker (1980) and refined by Cooper & Sherer (1984), which focuses on the social relations aspects of professional activity rather than economic forces alone.In a case study format where qualitative data was gathered mainly from primary and secondary source materials, the study found that the function of auditing in the Malaysian society in most cases is devoid of any essence of mission; instead it is created, shaped and transformed by the pressures which give rise to its development over time.The largely insignificant role that it serves is intertwined within the contexts in which it operates

The Fermilab D0 Master Clock System

The Clock System provides bunch crossing related timing signals to various detector subsystems. Accelerator synchronization and monitoring as well as timing signal generation and distribution are discussed. The system is built using three module types implemented in Eurostandard hardware with a VME communications interface. The first two types of modules are used to facilitate synchronization with the accelerator and to generate 23 timing signals that are programmable with one RF bucket (18.8 ns) resolution and 1 ns accuracy. Fifty-four of the third module type are used to distribute the timing signals and two synchronous 53 MHz and 106 MHz clocks to various detector subsystems. 6 refs., 5 figs

The Fermilab D0 Master Clock System

The Clock System provides bunch crossing related timing signals to various detector subsystems. Accelerator synchronization and monitoring as well as timing signal generation and distribution are discussed. The system is built using three module types implemented in Eurostandard hardware with a VME communications interface. The first two types of modules are used to facilitate synchronization with the accelerator and to generate 23 timing signals that are programmable with one RF bucket (18.8 ns) resolution and 1 ns accuracy. Fifty-four of the third module type are used to distribute the timing signals and two synchronous 53 MHz and 106 MHz clocks to various detector subsystems. 6 refs., 5 figs

Local diurnal upwelling driven by sea breezes in northern Monterey Bay

Sea breezes often have significant impacts on nearshore physical and biological processes. We document the effects of a diurnal sea breeze on the nearshore thermal structure and circulation of northern Monterey Bay, California, using an array of moorings during the summer upwelling season in 2006. Moorings were equipped with thermistors and Acoustic Doppler Current Profilers (ADCPs) to measure temperature and currents along the inner shelf in the bay. Temperature and current data were characteristic of traditional regional scale upwelling conditions along the central California coast during the study period. However, large diurnal fluctuations in temperature (up to 5 1C) were observed at all moorings inshore of the 60-m isobath. Examination of tidal, current, temperature, and wind records revealed that the observed temperature fluctuations were the result of local diurnal upwelling, and not a result of nearshore mixing events. Westerly diurnal sea breezes led to offshore Ekman transport of surface waters. Resulting currents in the upper mixed layer were up to 0.10ms 1 directed offshore during the afternoon upwelling period. Surface water temperatures rapidly decreased in response to offshore advection of surface waters and upwelling of cold, subsurface water, despite occurring in the mid- afternoon during the period of highest solar heat flux. Surface waters then warmed again during the night and early morning as winds relaxed and the upwelling shadow moved back to shore due to an unbalanced onshore pressure gradient

Revisiting International Public Sector Accounting Standards Adoption in Developing Countries

Based on a comprehensive review of recent studies on IPSAS adoption around the globe, we develop in this article a conceptual model to examine alternative predictors of adoption for developing countries. Drawing from this framework, we develop a rigorous econometric modelling on the impact of legal, political and accounting environments in the developing countries’ drive for IPSAS adoption. Contrary to what existing literature projects, our study reveals that a country’s IFRS and ISA experience is more important and significant drivers of IPSAS adoption compared to IFRS adoption. Likewise, political system, regulatory enforcement, lenders and borrowers’ rights and the level of corruption in a country also influence IPSAS adoption.N/