Oral History Interview: Jeff Payne

This interview is one of a series conducted concerning West Virginia Vietnam veterans. In this interview, Mr. Payne discusses: his personal background and his family; his education; his experiences in the Vietnam War (he was part of Charlie Company Seventh Engineer Battalion); returning to school (college and flight school); his employment as a pilot; legal problems he experienced in Indonesia, which cost him his pilot license; subsequent employment (including at a service station, as a bartender, as a trucker, and as a child care worker); his views on Post- Traumatic Stress Disorder; his experiences after re-enrolling in college; and other topics.https://mds.marshall.edu/oral_history/1041/thumbnail.jp

Audit Quality and Accrual Persistence: Evidence from the Pre- and Post-Sarbanes-Oxley Periods

Purpose – The purpose of this paper is two-fold: first, to examine whether the quality of accruals, as measured by accrual persistence, improved in the post-Sarbanes-Oxley (SOX) period, and second, to examine the degree to which SOX-related improvement in accrual persistence varies across companies depending on the degree of their auditor\u27s independence. Design/methodology/approach – The paper compares accrual persistence in the pre- and post-SOX periods to test the first question. Then, partitioning on relative client importance as a measure of auditor independence, the paper compares the SOX-based improvement for clients of low and high independence audit firms. Findings – The study first demonstrates that accrual persistence increased significantly in the post-SOX period. The study also finds evidence that in the post-SOX period, the subsample of companies audited by Big-N auditors with lower-independence experienced the greatest improvement in accrual persistence. Originality/value – This is the first paper to evaluate SOX-related improvements in the quality of earnings as measured by accrual persistence. Prior studies test abnormal accruals and other earnings management metrics, however, persistence is a more general test of financial statement quality. This study also is the first to compare SOX-related improvements for clients of firms with differing levels of independence

Radio Planetary Nebulae in the Magellanic Clouds

We present preliminary results of our deep Australia Telescope Compact Array (ATCA) radio-continuum survey of the Magellanic Clouds Planetary Nebulae.Comment: 2 pages 1 figure, to appear in Planetary Nebulae an Eye to the Future Proceedings IAU Symposium No. 28

The Torpedo Effect: Myth or Reality?

General evidence indicates that managers manage earnings at three common earnings thresholds: analyst forecasts, prior period earnings, and zero earnings. We examine one market-based motivation suggested for this behavior. If managers perceive the market penalty for barely missing an earnings threshold to be disproportionately high (i.e., a torpedo effect), they may use discretion to manage earnings upward to meet the earnings threshold. This market-based incentive would explain the evidence in favor of earnings management at earnings thresholds. To test the existence of a torpedo effect, we employ a comprehensive model that measures the market’s reaction to reported earnings that barely miss earnings thresholds. This model controls for the level of unexpected earnings and several other firm characteristics known to affect the relation between returns and earnings. Overall, we conclude that there is little evidence of a torpedo effect. This conclusion holds for both low-growth and high-growth firms and is unaffected by the firm’s history of meeting the threshold. Our paper dispels some commonly held beliefs about the market’s response to earnings thresholds.Yeshttps://us.sagepub.com/en-us/nam/manuscript-submission-guideline

Concert recording 2013-11-16b

[Track 01]. Brushstrokes on a simple field / Jeff Payne ; edited by Jacob Lee -- [Track 02]. Song among hills ; [Track 03]. Mythos unbound ; [Track 04]. Sketches on an autumn day / Jeff Payne

Radio-Continuum study of the Nearby Sculptor Group Galaxies. Part 1: NGC 300 at lambda = 20 cm

A series of new radio-continuum (lambda=20 cm) mosaic images focused on the NGC 300 galactic system were produced using archived observational data from the VLA and/or ATCA. These new images are both very sensitive (rms=60 microJy) and feature high angular resolution (<10"). The most prominent new feature is the galaxy's extended radio-continuum emission, which does not match its optical appearance. Using these newly created images a number of previously unidentified discrete sources have been discovered. Furthermore, we demonstrate that a joint deconvolution approach to imaging this complete data-set is inferior when compared to an immerge approach.Comment: 13 pages, 12 figures, accepted to APSS, new version to correct the missing reference

Towards a Sustainable Energy Balance: Progressive Efficiency and the Return of Energy Conservation

We argue that a primary focus on energy efficiency may not be sufficient to slow (and ultimately reverse) the growth in total energy consumption and carbon emissions. Instead, policy makers need to return to an earlier emphasis on&quot;conservation,&quot; with energy efficiency seen as a means rather than an end in itself. We briefly review the concept of&quot;intensive&quot; versus&quot;extensive&quot; variables (i.e., energy efficiency versus energy consumption), and why attention to both consumption and efficiency is essential for effective policy in a carbon- and oil-constrained world with increasingly brittle energy markets. To start, energy indicators and policy evaluation metrics need to reflect energy consumption as well as efficiency. We introduce the concept of&quot;progressive efficiency,&quot; with the expected or required level of efficiency varying as a function of house size, appliance capacity, or more generally, the scale of energy services. We propose introducing progressive efficiency criteria first in consumer information programs (including appliance labeling categories) and then in voluntary rating and recognition programs such as ENERGY STAR. As acceptance grows, the concept could be extended to utility rebates, tax incentives, and ultimately to mandatory codes and standards. For these and other programs, incorporating criteria for consumption as well as efficiency offers a path for energy experts, policy-makers, and the public to begin building consensus on energy policies that recognize the limits of resources and global carrying-capacity. Ultimately, it is both necessary and, we believe, possible to manage energy consumption, not just efficiency in order to achieve a sustainable energy balance. Along the way, we may find it possible to shift expectations away from perpetual growth and toward satisfaction with sufficiency

The LAEX and NASA portals for CoRoT public data

* Aims. We describe here the main functionalities of the LAEX (Laboratorio de Astrofisica Estelar y Exoplanetas/Laboratory for Stellar Astrophysics and Exoplanets) and NASA portals for CoRoT Public Data. The CoRoT archive at LAEX was opened to the community in January 2009 and is managed in the framework of the Spanish Virtual Observatory. NStED (NASA Star and Exoplanet Database) serves as the CoRoT portal for the US astronomical community. NStED is a general purpose stellar and exoplanet archive with the aim of providing support for NASA planet finding and characterisation goals, and the planning and support of NASA and other space missions. CoRoT data at LAEX and NStED can be accessed at http://sdc.laeff.inta.es/corotfa/ and http://nsted.ipac.caltech.edu,respectively. * Methods. Based on considerable experience with astronomical archives, the aforementioned archives are designed with the aim of delivering science-quality data in a simple and efficient way. * Results. LAEX and NStED not only provide access to CoRoT Public Data but furthermore serve a variety of observed and calculated astrophysical data. In particular, NStED provides scientifically validated information on stellar and planetary data related to the search for and characterization of extrasolar planets, and LAEX makes any information from Virtual Observatory services available to the astronomical community.Comment: Accepted for publication in Astronomy & Astrophysic

Long-Term Exposure to Ambient Air Pollution and Type 2 Diabetes in Adults

PURPOSE OF REVIEW We identified 24 publications from January 2010 until September 2018 in the peer-reviewed literature addressing the relationship of long-term air pollution exposures and type 2 diabetes-related morbidity and mortality among adults. We examine key methodological issues, synthesize findings, and address study strengths and limitations. We also discuss biological mechanisms, policy implications, and future research needed to address existing knowledge gaps. RECENT FINDINGS In general, the studies included in this review employed rigorous methodology with large sample sizes, appropriate study designs to maximize available cohort study or administrative data sources, and exposure modeling that accounted for spatial patterns in air pollution levels. Overall, studies suggested increased risks of type 2 diabetes-related morbidity and mortality among adults associated with increased exposures; however, findings were not uniformly positive nor statistically significant. SUMMARY Current research is particularly limited regarding the biological mechanisms involved and the relationship between ozone and diabetes. Additionally, more research is needed to distinguish clearly the effects of nitrogen oxides from those of other pollutants and to identify potential subpopulations with greater susceptibility for certain pollutant exposures. A better understanding of the potential link between long-term ambient air pollution exposures and type 2 diabetes may provide opportunities for the reduction of health risks and inform future interventions for environmental protection and diabetes management

Radio-Continuum Study of the Nearby Sculptor Group Galaxies. Part 2: NGC 55 at {\lambda}=20, 13, 6 and 3 cm

A series of new radio-continuum ({\lambda}=20, 13, 6 and 3 cm) mosaic images focused on the NGC55 galactic system were produced using archived observational data from the Australia Telescope Compact Array. These new images are both very sensitive (down to rms=33 {\mu}Jy) and feature high angular resolution (down to <4"). Using these newly created images, 66 previously unidentified discrete sources are identified. Of these sources, 46 were classified as background sources, 11 as HII regions and 6 as supernova remnant candidates. This relatively low number of SNR candidates detected coupled with the low number of large HII regions is consistent with the estimated low star formation rate of the galaxy at 0.06 solar masses per year. Our spectral index map shows that the core of galaxy appears to have a shallow spectral index between {\alpha} = -0.2 and -0.4. This indicates that the core of the galaxy is a region of high thermal radiation output.Comment: 11 pages, 8 figures. Accepted for publication in Astrophysics and Space Scienc