26,480 research outputs found

    An investigation of solubility and diffusion of oxygen in refractory metals Quarterly report, Jan. - Mar. 1966

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    Solubility and diffusion of oxygen in refractory metals measured by electrical resistivit

    AgRISTARS: Foreign commodity production forecasting. Country summary report, Australia

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    Australia is one of the world's major growers and exporters of wheat and as such is one of the countries of interest in the AgRISTARS program which endeavors to develop technology to estimate crop production using aerospace remote sensing. A compilation of geographic, political, and agricultural information on Australia is presented. Also included is a summary of the aerospace remote sensing, meteorological, and ground-observed data which were collected with respect to Australia, as well as a summary of contacts between AgRISTARS and Australia personnel

    Phillips curves, monetary policy, and a labor market transmission mechanism

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    This paper develops a general equilibrium monetary model with performance incentives to study the inflation-unemployment relationship. A long-run downward-sloping Phillips curve can exist with perfectly anticipated inflation because workers’ incentive to exert effort depend on financial market returns. Consequently, higher inflation rates can reduce wages and stimulate employment. An upward-sloping or vertical Phillips Curve can arise instead, depending on agents’ risk aversion and the possibility of capital formation. Welfare might be higher away from the Friedman rule and with a central bank putting some weight on employment.Phillips curve ; Labor market ; Monetary policy ; Wages

    NOSS/ALDCS analysis and system requirements definition

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    The results of system analyses and implementation studies of an advanced location and data collection system (ALDCS) , proposed for inclusion on the National Oceanic Satellite System (NOSS) spacecraft are reported. The system applies Doppler processing and radiofrequency interferometer position location technqiues both alone and in combination. Aspects analyzed include: the constraints imposed by random access to the system by platforms, the RF link parameters, geometric concepts of position and velocity estimation by the two techniques considered, and the effects of electrical measurement errors, spacecraft attitude errors, and geometric parameters on estimation accuracy. Hardware techniques and trade-offs for interferometric phase measurement, ambiguity resolution and calibration are considered. A combined Doppler-interferometer ALDCS intended to fulfill the NOSS data validation and oceanic research support mission is also described

    Cartographic mapping study

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    The errors associated with planimetric mapping of the United States using satellite remote sensing techniques are analyzed. Assumptions concerning the state of the art achievable for satellite mapping systems and platforms in the 1995 time frame are made. An analysis of these performance parameters is made using an interactive cartographic satellite computer model, after first validating the model using LANDSAT 1 through 3 performance parameters. An investigation of current large scale (1:24,000) US National mapping techniques is made. Using the results of this investigation, and current national mapping accuracy standards, the 1995 satellite mapping system is evaluated for its ability to meet US mapping standards for planimetric and topographic mapping at scales of 1:24,000 and smaller

    Analysis of Meteorological Satellite location and data collection system concepts

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    A satellite system that employs a spaceborne RF interferometer to determine the location and velocity of data collection platforms attached to meteorological balloons is proposed. This meteorological advanced location and data collection system (MALDCS) is intended to fly aboard a low polar orbiting satellite. The flight instrument configuration includes antennas supported on long deployable booms. The platform location and velocity estimation errors introduced by the dynamic and thermal behavior of the antenna booms and the effects of the presence of the booms on the performance of the spacecraft's attitude control system, and the control system design considerations critical to stable operations are examined. The physical parameters of the Astromast type of deployable boom were used in the dynamic and thermal boom analysis, and the TIROS N system was assumed for the attitude control analysis. Velocity estimation error versus boom length was determined. There was an optimum, minimum error, antenna separation distance. A description of the proposed MALDCS system and a discussion of ambiguity resolution are included

    The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality

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    Two distinct lines of research have been dedicated to empirically testing how financial reporting quality (measured as the earnings response coefficient or ERC) is associated with management's choice of reporting bias and with audit quality. However, researchers have yet to consider how ERCs are affected by either the auditor's reaction to changes in the manager's reporting bias or the manager's reaction to changes in audit quality. Our study provides theoretical guidance on these interrelations and how changes in the manager's or the auditor's incentives affect both reporting bias and audit quality. Specifically, when the manager's cost (benefit) of reporting bias increases (decreases), we find that expected bias decreases, inducing the auditor to react by reducing audit quality. Because we also find that the association between expected audit quality and ERCs is always positive, changes in managerial incentives for biased reporting lead to a positive association between ERCs and expected reporting bias. When the cost of auditing decreases or the cost of auditor liability increases, we find that expected audit quality increases, inducing the manager to react by decreasing reporting bias. In this case, changes in the costs of audit quality lead to a negative association between ERCs and expected reporting bias. Finally, we demonstrate the impact of our theoretical findings by focusing on the empirical observations documented in the extant literature on managerial ownership and accounting expertise on the audit committee. In light of our framework, we provide new interpretations of these empirical observations and new predictions for future research

    The Effects of Auditor Tenure on Fraud and Its Detection

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    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

    Preliminary catalog of pictures taken on the lunar surface during the Apollo 16 mission

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    A catalog of all pictures taken from the lunar module or the lunar surface during the Apollo 16 lunar stay is presented. The tabulations are arranged for the following specific uses: (1) given the number of a particular frame, find its location in the sequence of lunar surface activity, the station from which it was taken and the subject matter of the picture; (2) given a particular location or activity within the sequence of lunar surface activity, find the pictures taken at that time and their subject matter; and (3) given a sample number from the voice transcript listed, find the designation assigned to the same sample by the lunar receiving laboratory
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