Guide to implement the voluntary quality control review program for CPA firms; Performing and reporting on quality control compliance reviews; Discussion draft (American Institute of Certified Public Accountants), 1977, October 28

https://egrove.olemiss.edu/aicpa_sop/1752/thumbnail.jp

Guide to implement the voluntary quality control review program for CPA Firms; Quality control policies and procedures for participation CPA firms

https://egrove.olemiss.edu/aicpa_comm/1097/thumbnail.jp

Report of the Commission to Plan for the Establishment of a Proposed State-supported University in the Richmond Metropolitan Area [Edward A. Wayne, Chairman]

After the 1965 Bird Commission recommended the creation of a state university in Richmond, the state legislature named a commission to develop an implementation plan headed by Edward A. Wayne Sr., president of the Richmond Federal Reserve Bank. Their recommendation, supported by the Governor and General Assembly, was the creation of Virginia Commonwealth University. Wayne was named vice-rector of the first Board of Visitors of VCU, and the University\u27s Wayne Medal honors individuals who have made outstanding contributions or provided exemplary service to VCU. This is the full text of the 1967 report, entitled Report of the Commission to plan for the establishment of a proposed state-supported university in the Richmond Metropolitan Area.https://scholarscompass.vcu.edu/vcu_books/1004/thumbnail.jp

Do many-particle neutrino interactions cause a novel coherent effect?

We investigate whether coherent flavor conversion of neutrinos in a neutrino background is substantially modified by many-body effects, with respect to the conventional one-particle effective description. We study the evolution of a system of interacting neutrino plane waves in a box. Using its equivalence to a system of spins, we determine the character of its behavior completely analytically. We find that, if the neutrinos are initially in flavor eigenstates, no coherent flavor conversion is realized, in agreement with the effective one-particle description. This result does not depend on the size of the neutrino wavepackets and therefore has a general character. The validity of the several important applications of the one-particle formalism is thus confirmed.Comment: 25 pages, 1 figur

Money laundering trends in South Africa

Reports a study by the Centre for the Study of Economic Crime at Rand Afrikaans University into the characteristics of money laundering schemes in South Africa; these were discussed at a workshop on December 5 2001. Outlines the 1998 Proceeds of Crime Act (POCA), the 1992 Drugs and Drug Trafficking Act and their general money laundering provisions, including negligence and intent, defence and penalties; also the racketeering provisions of POCA. Moves on to the reporting of suspicious transactions, where the POCA provisions will be repealed by the new Financial Intelligence Centre Act (FICA); this covers general obligations, secrecy and confidentiality, penalties, preventing tipping-off, and reporting statistics. Gives examples of the schemes themselves, which fall into broad themes: purchase of goods and properties, abuse of businesses and financial institutions, cash and currency, and the informal sector; case studies include S v Dustigar, Motsepe v Commissioner of Inland Revenue, S v Van Zyl, S v Caswell, and Director of Public Prosecutions: Cape of Good Hope v Bathgate.<br /

Authenticating the Query Results of Text Search Engines

The number of successful attacks on the Internet shows that it is very difficult to guarantee the security of online search engines. A breached server that is not detected in time may return incorrect results to the users. To prevent that, we introduce a methodology for generating an integrity proof for each search result. Our solution is targeted at search engines that perform similarity-based document retrieval, and utilize an inverted list implementation (as most search engines do). We formulate the properties that define a correct result, map the task of processing a text search query to adaptations of existing threshold-based algorithms, and devise an authentication scheme for checking the validity of a result. Finally, we confirm the efficiency and practicality of our solution through an empirical evaluation with real documents and benchmark queries. 1

The public health benefits of insulation retrofits in existing housing in the United States

BACKGROUND: Methodological limitations make it difficult to quantify the public health benefits of energy efficiency programs. To address this issue, we developed a risk-based model to estimate the health benefits associated with marginal energy usage reductions and applied the model to a hypothetical case study of insulation retrofits in single-family homes in the United States. METHODS: We modeled energy savings with a regression model that extrapolated findings from an energy simulation program. Reductions of fine particulate matter (PM(2.5)) emissions and particle precursors (SO(2 )and NOx) were quantified using fuel-specific emission factors and marginal electricity analyses. Estimates of population exposure per unit emissions, varying by location and source type, were extrapolated from past dispersion model runs. Concentration-response functions for morbidity and mortality from PM(2.5 )were derived from the epidemiological literature, and economic values were assigned to health outcomes based on willingness to pay studies. RESULTS: In total, the insulation retrofits would save 800 TBTU (8 × 10(14 )British Thermal Units) per year across 46 million homes, resulting in 3,100 fewer tons of PM(2.5), 100,000 fewer tons of NOx, and 190,000 fewer tons of SO(2 )per year. These emission reductions are associated with outcomes including 240 fewer deaths, 6,500 fewer asthma attacks, and 110,000 fewer restricted activity days per year. At a state level, the health benefits per unit energy savings vary by an order of magnitude, illustrating that multiple factors (including population patterns and energy sources) influence health benefit estimates. The health benefits correspond to $1.3 billion per year in externalities averted, compared with$5.9 billion per year in economic savings. CONCLUSION: In spite of significant uncertainties related to the interpretation of PM(2.5 )health effects and other dimensions of the model, our analysis demonstrates that a risk-based methodology is viable for national-level energy efficiency programs