The Owlet Moths of Ohio, Order Lepidoptera Family Noctuidae, by Roy W. Rings, Eric Metzler, Fred J. Arnold, and David H. Harris. 1992. Published by College of Biological Sciences, The Ohio State University, in Cooperation with Ohio Department of Natural Resources, Division of Wildlife and the Ohio Lepidopterists, Columbus, Ohio 43210. VI + 219 pp., 9 text figures, 8 color plates, 8 black and white plates. Soft cover, 8.5 x 11 in.(21.6 x 27.9 cm), ISSN 0078-3994, $20.00 U.S.

(excerpt) The authors are to be commended for producing an extremely useful and thoroughly complete compilation of this fascinating but frequently ignored group of Lepidoptera. Itis, without a doubt, the finest state systematic check- list that this reviewer has previously read and one that will probably not be exceeded in the near future. This monograph, a systematic checklist of the owlet moths (Noctuidae) of Ohio, is the second monograph to present the lepidopterological results of a cooperative effort among the Ohio Biological Survey, the Ohio Lepidopterists, and the Ohio Department of Natural His- tory. It follows a very comprehensive survey of the state\u27s butterfly fauna, Butterflies and Skippers of Ohio , by David C. Iftner, John A. Shuey, and John V. Calhoun

Audit fees and IFRS accounting - Is information costly?

Since 2005 companies with equity instruments traded on regulated markets in the European Economic Area have prepared their financial reports in accordance with accounting standards issued by the IASB. A survey conducted in 2007 indicated that most of the EU companies that changed from local to IFRS rules incurred additional costs in connection with the transition. Also, companies expected additional future costs from using IFRS. Although the main part of these stemmed from the companies’ internal work on IFRS statements, additional costs for external auditing and other external services were identified as substantial but independent of company size. We analyze whether the application of IFRS standards has increased Danish companies’ cost of auditing. Our study is based on a sample of financial reports from large Danish companies from 2002 to 2008. Controlling for a number of general audit fee driving aspects, we find that overall, audit fees have not increased significantly for companies using IFRS rules. However, when combining IFRS with company size and complexity, we find that large and complex companies using IFRS pay a heavy audit fee premium compared to small and less complex companies that also use IFRS. Our results for nonaudit fees are less conclusive.Audit fees; non audit fees; IFRS; transition of accounting regime; empirical study

Expert operator's associate: A knowledge based system for spacecraft control

The Expert Operator's Associate (EOA) project is presented which studies the applicability of expert systems for day-to-day space operations. A prototype expert system is developed, which operates on-line with an existing spacecraft control system at the European Space Operations Centre, and functions as an 'operator's assistant' in controlling satellites. The prototype is demonstrated using an existing real-time simulation model of the MARECS-B2 telecommunication satellite. By developing a prototype system, the extent to which reliability and effectivens of operations can be enhanced by AI based support is examined. In addition the study examines the questions of acquisition and representation of the 'knowledge' for such systems, and the feasibility of 'migration' of some (currently) ground-based functions into future spaceborne autonomous systems

Moth Species New to Michigan

This is a compilation of moth species previously unrecorded from Michigan. Moore\u27s (1955) publication has been critically examined necessitating some specific changes. All questionable material has been determined by present day specialists in their particular fields. The McDunnough (1938) checklist is followed in the arrangement of the new data together with most of the recent changes in nomenclature as presented by Forbes (1948, 1954, 1960), Hardwick (1970), Hodges (1971), and Covell (1970, 1971). With the advent of more sophisticated collecting equipment and the easier access to Michigan\u27s Upper Peninsula a total of 154 species has been added. Many institutional and private collections have been examined including the large collection at Michigan State University which was not considered in the Moore publication

Trust models in ubiquitous computing

We recapture some of the arguments for trust-based technologies in ubiquitous computing, followed by a brief survey of some of the models of trust that have been introduced in this respect. Based on this, we argue for the need of more formal and foundational trust models

On Decomposition of Stochastic Finite-State Systems

Various decomposition models for stochastic finite-state systems (stochastic automata with or without output) are discussed. A new type of information flow - the next state from an interconnection-component instead of the present state - is introduced in well known loop-free and feed-back decomposition models. Results on these modified decomposition models are stated (like necessary and sufficient conditions for a system to be decomposed) are stated, and the difference between these and the corresponding results on the classical models are discussed with respect to f. ex. don't care transitions and synthesis