Going-Concern Audit Report Recipients Before and After SAS No. 59

In an attempt to provide information to make an evaluation on whether the requirements under SAS No. 59 have had any significant effect on auditor reporting decisions, a study was conducted that examined companies receiving going-concern modified reports before and after the implementation of SAS No. 59. We wanted to assess whether auditors were issuing going-concern modified reports to clients exhibiting different levels of financial stress and also whether the bankruptcy rate of such companies was different after the adoption of SAS No. 59

Temporal and spatial variations in TEC using simultaneous measurements from the Indian GPS network of receivers during the low solar activity period of 2004?2005

International audienceWith the recent increase in the satellite-based navigation applications, the ionospheric total electron content (TEC) and the L-band scintillation measurements have gained significant importance. In this paper we present the temporal and spatial variations in TEC derived from the simultaneous and continuous measurements made, for the first time, using the Indian GPS network of 18 receivers located from the equator to the northern crest of the equatorial ionization anomaly (EIA) region and beyond, covering a geomagnetic latitude range of 1° S to 24° N, using a 16-month period of data for the low sunspot activity (LSSA) years of March 2004 to June 2005. The diurnal variation in TEC at the EIA region shows its steep increase and reaches its maximum value between 13:00 and 16:00 LT, while at the equator the peak is broad and occurs around 16:00 LT. A short-lived day minimum occurs between 05:00 to 06:00 LT at all the stations from the equator to the EIA crest region. Beyond the crest region the day maximum values decrease with the increase in latitude, while the day minimum in TEC is flat during most of the nighttime hours, i.e. from 22:00 to 06:00 LT, a feature similar to that observed in the mid-latitudes. Further, the diurnal variation in TEC show a minimum to maximum variation of about 5 to 50 TEC units, respectively, at the equator and about 5 to 90 TEC units at the EIA crest region, which correspond to range delay variations of about 1 to 8 m at the equator to about 1 to 15 m at the crest region, at the GPS L1 frequency of 1.575 GHz. The day-to-day variability is also significant at all the stations, particularly during the daytime hours, with maximum variations at the EIA crest regions. Further, similar variations are also noticed in the corresponding equatorial electrojet (EEJ) strength, which is known to be one of the major contributors for the observed day-to-day variability in TEC. The seasonal variation in TEC maximizes during the equinox months followed by winter and is minimum during the summer months, a feature similar to that observed in the integrated equatorial electrojet (IEEJ) strength for the corresponding seasons. In the Indian sector, the EIA crest is found to occur in the latitude zone of 15° to 25° N geographic latitudes (5° to 15° N geomagnetic latitudes). The EIA also maximizes during equinoxes followed by winter and is not significant in the summer months in the LSSA period, 2004?2005. These studies also reveal that both the location of the EIA crest and its peak value in TEC are linearly related to the IEEJ strength and increase with the increase in IEEJ

On the validity of the ionospheric pierce point (IPP) altitude of 350 km in the Indian equatorial and low-latitude sector

The GPS data provides an effective way to estimate the total electron content (TEC) from the differential time delay of L1 and L2 transmissions from the GPS. The spacing of the constellation of GPS satellites in orbits are such that a minimum of four GPS satellites are observed at any given point in time from any location on the ground. Since these satellites are in different parts of the sky and the electron content in the ionosphere varies both spatially and temporally, the ionospheric pierce point (IPP) altitude or the assumed altitude of the centroid of mass of the ionosphere plays an important role in converting the vertical TEC from the measured slant TEC and vice versa. In this paper efforts are made to examine the validity of the IPP altitude of 350 km in the Indian zone comprising of the ever-changing and dynamic ionosphere from the equator to the ionization anomaly crest region and beyond, using the simultaneous ionosonde data from four different locations in India. From this data it is found that the peak electron density height (<i>h<sub>p</sub>F<sub>2</sub></i>) varies from about 275 to 575 km at the equatorial region, and varies marginally from 300 to 350 km at and beyond the anomaly crest regions. Determination of the effective altitude of the IPP employing the inverse method suggested by Birch et al. (2002) did not yield any consistent altitude in particular for low elevation angles, but varied from a few hundred to one thousand kilometers and beyond in the Indian region. However, the vertical TEC computed from the measured GPS slant TEC for different IPP altitudes ranging from 250 to 750 km in the Indian region has revealed that the TEC does not change significantly with the IPP altitude, as long as the elevation angle of the satellite is greater than 50 degrees. However, in the case of satellites with lower elevation angles (<50°), there is a significant departure in the TEC computed using different IPP altitudes from both methods. Therefore, the IPP altitude of 350 km may be taken as valid even in the Indian sector but only in the cases of satellite passes with elevation angles greater than 50°

Singularity Free (Homogeneous Isotropic) Universe in Graviton-Dilaton Models

We present a class of graviton-dilaton models in which a homogeneous isotropic universe, such as our observed one, evolves with no singularity at any time. Such models may stand on their own as interesting models for singularity free cosmology, and may be studied further accordingly. They may also arise from string theory. We discuss critically a few such possibilities.Comment: 11 pages. Latex file. Revised in response to referees' Comments. Results remain same. To appear in Phys. Rev. Let

Geomagnetic activity control on VHF scintillations over an Indian low latitude station, Waltair (17.7°N, 83.3°E, 20°N dip)

Using the data of amplitude scintillations recorded at 244 MHz from the geostationary satellite, FLEETSAT (73° E) at a low latitude station, Waltair (17.7°N, 83.3°E, 20°N dip), during the increasing sunspot activity period of 1997-2000, the effect of the geomagnetic storms on the occurrence of ionospheric scintillations has been studied. A total of 60 SC storms studied during this period, following the Aarons' criterion, reveals that the local time of onset of the recovery phase of the geomagnetic storms play an important role in the generation or inhibition of the ionospheric irregularities. Out of the 60 storms studied, nearly 60 to 70% satisfied the categories I, II and III of Aarons' criteria. However, in the remaining 30 to 40% of the cases, no consistent results were observed. Thus, there is a necessity for further investigation of the effect of geomagnetic storms on ionospheric irregularities, particularly with reference to the altitude variations of the F-layer (h'F) relating to the changes in the local electric fields

Screening Sunflower for Tolerance to Sunflower Midge Using the Synthetic Auxin 2,4-Dichlorophenoxyacetic Acid

The sunflower midge, Contarinia schulzi Gagné, causes economic damage by inducing abnormal growth in infested heads (capitula) of sunflower, Helianthus annuus L. The primary objective of this study was to determine whether sunflower midge damage could be simulated and whether that simulated damage could be used to select midge-tolerant sunflower germplasm. An additional objective was to develop a quantitative alternative to the scoring systems used to visually estimate damage. Sunflower plants were treated by injecting buds with the synthetic auxin 2,4-dichlorophenoxyacetic acid (2,4-D), which resulted in a distortion of the head morphology that was similar in appearance to the damage caused by the sunflower midge. The extent of distortion depended not only on the dose of 2,4-D but also on the size and growth stage of the head when injected. Among sunflower hybrids tested, resistance to the sunflower midge was significantly, negatively correlated with 2,4-D damage. Therefore, injection of sunflower heads with 2,4-D appears to be an effective method of screening sunflower germplasm for tolerance to the sunflower midge. Two distortion indices, based on measurements of head shape, were compared with the visual damage system. Although the visual rating system is faster, distortion index 2 gave similar results and is preferred when it is necessary to avoid individual differences in scoring techniques

Screening Sunflower for Tolerance to Sunflower Midge Using the Synthetic Auxin 2,4-Dichlorophenoxyacetic Acid

The sunflower midge, Contarinia schulzi Gagné, causes economic damage by inducing abnormal growth in infested heads (capitula) of sunflower, Helianthus annuus L. The primary objective of this study was to determine whether sunflower midge damage could be simulated and whether that simulated damage could be used to select midge-tolerant sunflower germplasm. An additional objective was to develop a quantitative alternative to the scoring systems used to visually estimate damage. Sunflower plants were treated by injecting buds with the synthetic auxin 2,4-dichlorophenoxyacetic acid (2,4-D), which resulted in a distortion of the head morphology that was similar in appearance to the damage caused by the sunflower midge. The extent of distortion depended not only on the dose of 2,4-D but also on the size and growth stage of the head when injected. Among sunflower hybrids tested, resistance to the sunflower midge was significantly, negatively correlated with 2,4-D damage. Therefore, injection of sunflower heads with 2,4-D appears to be an effective method of screening sunflower germplasm for tolerance to the sunflower midge. Two distortion indices, based on measurements of head shape, were compared with the visual damage system. Although the visual rating system is faster, distortion index 2 gave similar results and is preferred when it is necessary to avoid individual differences in scoring techniques

Characteristics of VHF radiowave scintillations over a solar cycle (1983?1993) at a low-latitude station: Waltair (17.7°N, 83.3°E)

International audienceThe characteristics of VHF radiowave scintillations at 244 MHz (FLEETSAT) during a complete solar cycle (1983?93) at a low-latitude station, Waltair (17.7°N, 83.3°E), are presented. The occurrence of night-time scintillations shows equinoctial maxima and summer minima in all the epochs of solar activity, and follows the solar activity. The daytime scintillation occurrence is negatively correlated with the solar activity and shows maximum occurrence during the summer months in a period of low solar activity. The occurrence of night-time scintillations is inhibited during disturbed days of high solar activity and enhanced during low solar activity