Morita equivalence classes of 2-blocks of defect three

We give a complete description of the Morita equivalence classes of blocks with elementary abelian defect groups of order 8 and of the derived equivalences between them. A consequence is the verification of Brou\'e's abelian defect group conjecture for these blocks. It also completes the classification of Morita and derived equivalence classes of 2-blocks of defect at most three defined over a suitable field

Classifying blocks with abelian defect groups of rank 33 for the prime 22

In this paper we classify all blocks with defect group $C_{2^n}\times C_2\times C_2$ up to Morita equivalence. Together with a recent paper of Wu, Zhang and Zhou, this completes the classification of Morita equivalence classes of $2$-blocks with abelian defect groups of rank at most $3$. The classification holds for blocks over a suitable discrete valuation ring as well as for those over an algebraically closed field. The case considered in this paper is significant because it involves comparison of Morita equivalence classes between a group and a normal subgroup of index $2$, so requires novel reduction techniques which we hope will be of wider interest. We note that this also completes the classification of blocks with abelian defect groups of order dividing $16$ up to Morita equivalence. A consequence is that Broue's abelian defect group conjecture holds for all blocks mentioned above

Towards Donovan's conjecture for abelian defect groups

We define a new invariant for a $p$-block, the strong Frobenius number, which we use to address the problem of reducing Donovan's conjecture to normal subgroups of index p. As an application we use the strong Frobenius number to complete the proof of Donovan's conjecture for 2-blocks with abelian defect groups of rank at most 4 and for 2-blocks with abelian defect groups of order at most 64

Some examples of Picard groups of blocks

We calculate examples of Picard groups for 2-blocks with abelian defect groups with respect to a complete discrete valuation ring. These include all blocks with abelian 2-groups of 2-rank at most three with the exception of the principal block of J1. In particular this shows directly that all such Picard groups are finite and Picent, the group of Morita auto-equivalences fixing the centre, is trivial. These are amongst the first calculations of this kind. Further we prove some general results concerning Picard groups of blocks with normal defect groups as well as some other cases.Comment: 21 page

Rings whose multiples are direct summands

We give a reduction to quasisimple groups for Donovan’s conjecture for blocks with abelian defect groups defined with respect to a suitable discrete valuation ring O . Consequences are that Donovan’s conjecture holds for O -blocks with abelian defect groups for the prime two, and that, using recent work of Farrell and Kessar, for arbitrary primes Donovan’s conjecture for O -blocks with abelian defect groups reduces to bounding the Cartan invariants of blocks of quasisimple groups in terms of the defect. A result of independent interest is that in general (i.e. for arbitrary defect groups) Donovan’s conjecture for O -blocks is a consequence of conjectures predicting bounds on the O -Frobenius number and on the Cartan invariants, as was proved by Kessar for blocks defined over an algebraically closed field

Underreporting Chargeable Time: A Continuing Problem for Public Accounting Firms

Prior research shows that underreporting chargeable time has been a concern for public accounting firms even though many of these firms have policies and procedures that prohibit eating time. The purpose of this study is to examine the current state of this problem and to provide recommendations to manage the problem more effectively. Practicing public accountants at all professional levels were surveyed to determine the extent, opportunity, ethical perception and perceived benefits of underreporting time. The results show that although the majority of the respondents believe underreporting time is unethical, the majority of them did not report all of their chargeable hours in the prior year. The main reasons for such behavior stem from the desire to: (1) receive better periodic performance evaluations, (2) be viewed as competent by superiors and (3) receive promotions