2,498 research outputs found

    Characterizations of generators for modified de Bruijn sequences

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    AbstractOrder n modified de Bruijn sequences are created by removing a single zero from the longest run of zeros in period 2n de Bruijn sequences. The M sequences are then the natural linear subset of modified de Bruijn sequences. Recursions which are the nonlinear duals to primitive polynomials over GF(2) are developed. Data is presented for 4 ≤ n ≤ 6

    Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public

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    This paper examines IPO assurance fees to assess the use of industry specialization as a differentiation strategy by audit firms. Theory suggests that as an audit firm’s share of a client industry increases their costs will decrease and their service quality to that industry will increase. In this setting, the impact of industry specialization on fees is indeterminate. We extend existing theory by considering both the supply and the demand for industry specialization. We conclude that the market for audit services is generally price-competitive, suggesting that auditors will be forced to share cost savings with clients. However, when an audit firm is able to differentiate its services from competitors it should be able to earn a modest premium. We test and find support for our conjectures using U.S. IPO audit fee data from 1991 to 1997

    High resolution studies of low-energy electron attachment to SF5Cl: Product anions and absolute cross sections

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    Low energy electron attachment to SF5_5Cl was studied at high energy resolution by mass spectrometric detection of the product anions. Two variants of the laser photoelectron attachment (LPA) technique (Kaiserslautern) were used for determining the threshold behaviour of the yield for SF5−_5^- formation at about 1 meV resolution, and to investigate the relative cross sections for Cl−^-, FCl−^-, and SF5−_5^- formation towards higher energies (up to 1 eV) at about 20 meV resolution. Thermal swarm measurements (Birmingham) were used to place the relative LPA cross sections on an absolute scale. A trochoidal electron monochromator (Innsbruck) was used for survey measurements of the relative cross sections for the different product anions over the energy range of 0-14 eV with a resolution of 0.30 eV. Combined with earlier beam data (taken at Berlin, J. Chem. Phys. 88 (1988) 149), the present experimental results provide a detailed set of partial cross sections for anion formation in low-energy electron collisions with SF5_5Cl

    Competition for Andersen\u27s Clients

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    We examine competition for Andersen’s public clients during and after its failure in 2002. This setting provides a natural experiment to examine audit market dynamics at the local level. We construct a database documenting Big4 purchases of local Andersen offices. After exploring the factors associated with office purchases, we examine the impact of office purchases on public client market share gains and changes in audit fees. We find that three Big4 firms – Deloitte, Ernst & Young, and KPMG – purchased approximately 60% of Andersen’s offices while PricewaterhouseCoopers did not purchase any. The probability that a firm purchased a specific office is greater in markets where the acquiring firm: 1) already had a presence, 2) had a lower ratio of local Andersen clients to the purchaser’s clients, and 3) had already acquired relatively more local former Andersen public clients than other firms prior to the purchase. Our fee analysis expands the United States Government Accountability Office (GAO) post-Andersen audit market study by documenting that the former Andersen clients’ change in audit fees is associated with the differences in client acquisition method

    Who\u27s accessing emergency food services?

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    Introduction: Last year, Chittenden Emergency Food Shelf provided 1,260,517 pounds of food to over 11,000 people each month via groceries, hot meals and home delivery, supplying an average of almost 40% of food for families. CEFS seeks to improve their services and offerings by better understanding the demographics, food preference, and needs of the clients they serve. Our goal was to collect demographic and utilization data to identify areas where CEFS could enhance services and improve client access to healthful food.https://scholarworks.uvm.edu/comphp_gallery/1208/thumbnail.jp

    Measuring the indirect effect: Voter initiatives and legislative production in the American states

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    Accepted ManuscriptRecent research has identified important policy differences between voter initiative states and pure representative states despite a lack of enough observable voter initiative campaigns to explain the policy differences. This paper investigates the indirect effects of the voter initiative process on legislative production by estimating the number of bill enacted in the American states. The results indicate that legislators in voter initiative states enact more legislation as the difficulty in qualifying a voter initiative for the ballot decreases, as the legislature is less able to alter the effects of successful voter initiatives, and as the average number of voter initiatives that appear on the ballot increases. These results provide some statistical evidence of the indirect effect of the voter initiative and are consistent with the theory that policy differences in voter initiative states are the result of the indirect effect of the voter initiative process.Randolph, G.M. (2010). Measuring the indirect effect: Voter initiatives and legislative production in the American states. Public Finance Review, 38(6), 762-786

    Flight Lieutenant Peach's observations on Burning Feet Syndrome in Far Eastern Prisoners of War 1942-45.

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    Introduction: ‘Burning Feet Syndrome’ affected up to one third of Far Eastern Prisoners of War in World War 2. Recently discovered medical records, produced by RAF Medical Officer Nowell Peach whilst in captivity, are the first to detail neurological examinations of patients with this condition. Methods: The 54 sets of case notes produced at the time were analysed using modern diagnostic criteria to determine if the syndrome can be retrospectively classed as neuropathic pain. Results: With a history of severe malnutrition raising the possibility of a peripheral polyneuropathy, and a neuroanatomically plausible pain distribution, this analysis showed that Burning Feet Syndrome can now be described as a ‘possible’ neuropathic pain syndrome. Conclusion: After 70 years, the data painstakingly gathered under the worst of circumstances have proved to be of interest and value in modern diagnostics of neuropathic pain
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