23,808 research outputs found
The Effects of Auditor Tenure on Fraud and Its Detection
We examine the strategic effects of auditor tenure on the auditor's testing strategy and the manager's inclination to commit fraud. Most empirical studies conclude that longer tenure improves audit quality. Proponents of restricting tenure argue that longer tenure impairs auditor independence and a "fresh look" from a new auditor results in higher audit quality. Validating this argument requires testing whether the observed difference in audit quality between a continuing auditor and a change in auditors is less than the theoretically expected difference in audit quality without impairment. Our findings provide the guidance necessary for developing such tests. Our results show that audit risk (the probability that fraud exists and goes undetected) is lower in both periods for the continuing auditor than with a change in auditors. More importantly, we show that across both periods, expected undetected fraud is lower for the continuing auditor than with a change in auditors
Stochastic Failure Models Based Upon Distribution of Stress Peaks
This paper summarizes the development of three stress-strength models of reliability in which the stress producing mechanism is a one dimensional random process evolving in time. The general reliability functions are given along with examples of special cases. The problem of modeling randomly deteriorating strength is briefly discussed and one model is discussed from the point of view of time series analysis
Deformed Brueckner-Hartree-Fock calculations
The renormalized Brueckner-Hartree-Fock (RBHF) theory for many-body nuclear systems is generalized to permit calculations for intrinsic states having permanent deformation. Both Hartree-Fock and Brueckner self-consistencies are satisfied, and details of the numerical techniques are discussed. The Hamada-Johnston interaction is used in a study of deformations, binding, size, and separation energies for several nuclei. Electromagnetic transition rates, moments, and electron scattering form factors are calculated using nuclear wave functions obtained by angular momentum projection. Comparison is made to experiment as well as to predictions of ordinary and density-dependent Hartree-Fock Theory
Short-range correlations in carbon-12, oxygen-16, and neon-20: Intrinsic properties
The Brueckner-Hartree-Fock (BHF) method has been applied to nuclei whose intrinsic structure is nonspherical. Reaction matrix elements were calculated as functions of starting energy for the Hamada-Johnston interaction using the Pauli operator appropriate to O-16 and a shifted oscillator spectrum for virtual excited states. Binding energies, single particle energies, radii, and shape deformations of the intrinsic state, in ordinary as well as renormalized BHF, are discussed and compared with previous HF studies and with experiment when possible. Results are presented for C-12, 0-16 and Ne-20. It is found that the binding energies and radii are too small, but that separation energies are well reproduced when the renormalized theory is used
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Upland Cotton Variety Tests 1961
This item is part of the Agricultural Experiment Station archive. It was digitized from a physical copy provided by the University Libraries at the University of Arizona. For more information, please email CALS Publications at [email protected]
Prototype construction of a compiler for network analysis feasibility study
Feasibility of unified compilers for network analysi
A review of residual stress analysis using thermoelastic techniques
Thermoelastic Stress Analysis (TSA) is a full-field technique for experimental stress analysis
that is based on infra-red thermography. The technique has proved to be extremely effective for
studying elastic stress fields and is now well established. It is based on the measurement of the
temperature change that occurs as a result of a stress change. As residual stress is essentially a
mean stress it is accepted that the linear form of the TSA relationship cannot be used to
evaluate residual stresses. However, there are situations where this linear relationship is not
valid or departures in material properties due to manufacturing procedures have enabled
evaluations of residual stresses. The purpose of this paper is to review the current status of
using a TSA based approach for the evaluation of residual stresses and to provide some
examples of where promising results have been obtained
Exploring Halo Substructure with Giant Stars: The Dynamics and Metallicity of the Dwarf Spheroidal in Bootes
We report the results of a spectroscopic study of the Bootes (Boo) dwarf
spheroidal (dSph) galaxy carried out with the WIYN telescope and the Hydra
multifiber spectrograph. Radial velocities have been measured for 58 Boo
candidate stars selected to have magnitudes and colors consistent with its red
and asymptotic giant branches. Within the 13' half-light radius, seven members
of Boo yield a systemic velocity of V_r=95.6+-3.4 km/s and a velocity
dispersion of 6.6+-2.3 km/s. This implies a mass on the order of 1 x 10^7
M_sun, similar to the inferred masses of other Galactic dSphs. Adopting a total
Boo luminosity of L=1.8 x 10^4 L_sun to 8.6 x 10^4 L_sun implies M/L ~ 610 to
130, making Boo, the most distorted known Milky Way dwarf galaxy, potentially
also the darkest. From the spectra of Boo member stars we estimate its
metallicity to be [Fe/H] ~ -2.5, which would make it the most metal poor dSph
known to date.Comment: Accepted for publication in ApJ Letter
Band structures of rare gas solids within the GW approximation
Band structures for solid rare gases (Ne, Ar) have been calculated using the
GW approximation. All electron and pseudopotential ab initio calculations were
performed using Gaussian orbital basis sets and the dependence of particle-hole
gaps and electron affinities on basis set and treatment of core electrons is
investigated. All electron GW calculations have a smaller particle-hole gap
than pseudopotential GW calculations by up to 0.2 eV. Quasiparticle electron
and hole excitation energies, valence band widths and electron affinities are
generally in very good agreement with those derived from optical absorption and
photoemission measurements.Comment: 7 pages 1 figur
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