23,065 research outputs found
Defrauding the Public Interest: A Critical Examination of Reengineered Audit Processes and the Likelihood of Detecting Fraud
In the past few years, most of the major international public accounting firms have reengineered their audit processes to improve the cost effectiveness of completing an audit and to focus on value-added services for clients. The reengineered audit processes generally focus on a client’s business processes and the information systems used by the client to generate financial information. In essence, the new audit approaches deemphasize direct testing of the underlying transactions and account balances. Such an approach emphasizes analytical procedures as the main source of substantive evidence. During this same time period, however, the profession (through the AICPA) explicitly acknowledged the profession’s responsibility for fraud detection.
The main premise of this paper is that the increased emphasis on systems assessments is at odds with the profession’s position regarding fraud detection because most material frauds originate at the top levels of the organization, where controls and systems are least prevalent and effective. As such, the profession may be paying lip service to fraud detection, while at the same time changing the audit process in a manner that is less effective at detecting the most common frauds
Hybrid mean field and real space model for vacancy diffusion-mediated annealing of radiation defects
In a fusion or advanced fission reactor, high energy neutrons induce the
formation of extended defect clusters in structural component materials,
degrading their properties over time. Such damage can be partially recovered
via a thermal annealing treatment. Therefore, for the design and operation of
fusion and advanced fission nuclear energy systems it is critical to estimate
and predict the annealing timescales for arbitrary configurations of defect
clusters. In our earlier paper [I. Rovelli, S. L. Dudarev, and A. P. Sutton, J.
Mech. Phys. Solids 103, 121 (2017)] we extended the Green function formulation
by Gu, Xiang et al. [Y. Gu, Y. Xiang, S. S. Quek, and D. J. Srolovitz, J. Mech.
Phys. Solids 83, 319 (2015)] for the climb of curved dislocations, to include
the evaporation and growth of cavities and vacancy clusters, and take into
account the effect of free surfaces. In this work, we further develop this
model to include the effect of radiation defects that are below the
experimental detection limit, via a mean field approach coupled with an
explicit treatment of the evolution of discrete defect clusters distributed in
real space. We show that randomly distributed small defects screen diffusive
interactions between larger discrete clusters. The evolution of the coupled
system is modelled self-consistently. We also simulate the evolution of defects
in an infinite laterally extended thin film, using the Ewald summation of
screened Yukawa-type diffusive propagators
Regenerable metallic oxide systems for removal of carbon dioxide: A concept
Design concepts for portable canisters for removal of carbon dioxide are described. One is screen pack configuration consisting of brazed rectangular canister with four metal oxide packs inserted. Other is radial flow canister with perforated central tube. Methods of production and operating principles are presented
The Feynman-Wilson gas and the Lund model
We derive a partition function for the Lund fragmentation model and compare
it with that of a classical gas. For a fixed rapidity ``volume'' this partition
function corresponds to a multiplicity distribution which is very close to a
binomial distribution. We compare our results with the multiplicity
distributions obtained from the JETSET Monte Carlo for several scenarios.
Firstly, for the fragmentation vertices of the Lund string. Secondly, for the
final state particles both with and without decays.Comment: Latex, 21+1 pages, 11 figure
Phosphonium chloride for thermal storage
Development of systems for storage of thermal energy is discussed. Application of phosphonium chloride for heat storage through reversible dissociation is described. Chemical, physical, and thermodynamic properties of phosphonium chloride are analyzed and dangers in using phosphonium chloride are explained
Solid amine compounds as sorbents for carbon dioxide: A concept
Solid amine compounds were examined as possible absorbents for removal of carbon dioxide in life support systems of type which may be employed in high altitude aircraft, spacecraft, or submarines. Many solid amine compounds release absorbed carbon dioxide when heated in vacuum, therefore, when properly packaged spent amine compounds can be readily regenerated and put back into service
Remembering Roxby Downs: Mythology, mining and the latent power of archives
State of hopePeter Sutto
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