Long Duration Exposure Facility (LDEF) contamination modeling

The Integrated Spacecraft Environments Model (ISEM) was used to model the LDEF induced neutral molecular environment at several different times and altitudes during the mission. The purpose of this effort was to provide the community with an estimate of the neutral molecular environment to assist in phenomenology studies

Incidence of Black Spot Disease in Fishes in Cedar Fork Creek, Ohio

Author Institution: Department of Zoology, The Ohio State University, Mansfield CampusA total of 4175 fishes belonging to 29 taxa in 6 families was examined for black spot disease. Of that total, 89% were infected with one or more metacercariae of the strigeid fluke, Uvulifer ambloplitis. Rhinichthys atratulus, Semotilus atromaculatus and Campostoma anomalum had the highest incidence of infection and the greatest number of individual parasites. Other pool-dwelling minnows such as Notropis cornutus and Pimephales notatus were also heavily infected, whereas Noiropis photogenus, which prefers deep, swift riffles, had very few cysts. The only non-minnows to approach the high totals of the pool-dwelling cyprinids were Catostomus commersoni and Etheostoma nigrum. Hypentelium nigricanz, which prefers faster water than Catostomus and three species of Etheostoma, which, unlike E. nigrum, are rime dwelling forms, also had lower incidences of infection and fewer cysts. Coitus bairdi, another rapid water species, did not develop black spot disease. Only 1 specimen of 225 Ericymba buccata, which occur over shifting, sandy bottoms, had a single cyst. Our data suggest that the species which inhabit the slower flowing waters of a stream are likely to be more heavily infected than their relatives which prefer faster water because snail hosts are absent and any cercariae present are more likely to be swept away in rapid water and thus have less of a chance to penetrate a host

The Auditor’s Road Map For Client Acceptance

Our case study focuses on developing the student’s understanding of the auditor’s evaluation of prospective audit clients. A comprehensive evaluation is uniquely important since the client acceptance decision can be the chief contributor to auditor business risk (engagement risk). Even so, guidance in the area of client acceptance is general in nature and not as extensive or prescriptive as other significant auditing promulgation. This student case study provides practical evaluation criteria for client acceptance that can also be used by accounting professionals to benchmark their client acceptance evaluation process. This student case study can be used in the accounting classroom as a descriptive benchmark of the evaluation of a prospective client

Assessing The Internal Control Structure For Income Tax Account Balances And Their Related Disclosures

We provide practical considerations to guide auditors in performing a preliminary assessment of the design of the auditee’s control structure related to income tax account balances and their related disclosures which should contribute to more reliable financial reporting. While our process is specifically designed for use in performing an integrated audit under PCAOB Auditing Standard No. 5 (PCAOB, 2007), the internal control objectives and related control activities we present are also useful in performing other types of audits or limited engagements

Prediction of Ship Unsteady Maneuvering in Calm Water by a Fully Nonlinear Ship Motion Model

This is the continuation of our research on development of a fully nonlinear, dynamically consistent, numerical ship motion model (DiSSEL). In this study we will report our results in predicting ship motions in unsteady maneuvering in calm water. During the unsteady maneuvering, both the rudder angle, and ship forward speed vary with time. Therefore, not only surge, sway, and yaw motions occur, but roll, pitch and heave motions will also occur even in calm water as heel, trim, and sinkage, respectively. When the rudder angles and ship forward speed vary rapidly with time, the six degrees-of-freedom ship motions and their interactions become strong. To accurately predict the six degrees-of-freedom ship motions in unsteady maneuvering, a universal method for arbitrary ship hull requires physics-based fully-nonlinear models for ship motion and for rudder forces and moments. The numerical simulations will be benchmarked by experimental data of the Pre-Contract DDG51 design and an Experimental Hull Form. The benchmarking shows a good agreement between numerical simulations by the enhancement DiSSEL and experimental data. No empirical parameterization is used, except for the influence of the propeller slipstream on the rudder, which is included using a flow acceleration factor