488 research outputs found

    Preparing Undergraduates for Research Careers: Using Astrobites in the Classroom

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    Because undergraduate participation in research is a longstanding and increasingly important aspect of the career path for future scientists, students can benefit from additional resources to introduce them to the culture and process of research. We suggest the adoption of the web resource Astrobites as a classroom tool to increase the preparation of undergraduate physics and astronomy students for careers in research. We describe the content and development of the website, discuss previous university courses that have made use of Astrobites, and suggest additional strategies for using Astrobites in the classroom.Comment: Published in the Astronomy Education Revie

    INFORMATION SECURITY IN AGILE SOFTWARE DEVELOPMENT PROJECTS: A CRITICAL SUCCESS FACTOR PERSPECTIVE

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    The importance of information security in software development projects is long recognised, with many comprehensive standards and procedures in use to provide assurance of information security. The agile development paradigm conflicts with traditional security assurance by emphasising the delivery of functional requirements and a reduction in structured and linear development styles. Through a series of thirteen qualitative interviews, this study identifies practices that address this problem which have been successfully adopted by agile practitioners. The findings present four categories of practices – organisational, team, project, and technical – and twelve critical success factors that should be explicitly considered by practitioners to assure agile security. The critical success factors provide a foundation for practitioners to strategically identify and develop best practices to embed information security in agile development projects. The identified categories also highlight the importance of agile security practices centring around individuals and culture and contributes to the literature by providing a representation of agile security practices that encompasses a broad range of focal areas

    Does a Lack of Choice Lead to Lower Quality?: Evidence from Auditor Competition and Client Restatements

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    We examine the relationship between auditor competition and the likelihood of financial restatements that occur as a result of failures in the application of GAAP. Policy makers and audit market participants have expressed concern that the current level of auditor competition is low, resulting in a negative impact on audit quality. However, we find that restatements are more likely to occur in metropolitan statistical areas (MSAs) that have higher auditor competition. The association between audit market competition and restatements is statistically and economically significant. Our finding that audit quality is higher when auditor competition is lower suggests that at least some of the concerns about concentrated audit markets may be unfounded

    Detection of Multi-drug Resistant \u3cem\u3eEscherichia coli\u3c/em\u3e in the Urban Waterways of Milwaukee, WI

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    Urban waterways represent a natural reservoir of antibiotic resistance which may provide a source of transferable genetic elements to human commensal bacteria and pathogens. The objective of this study was to evaluate antibiotic resistance of Escherichia coli isolated from the urban waterways of Milwaukee, WI compared to those from Milwaukee sewage and a clinical setting in Milwaukee. Antibiotics covering 10 different families were utilized to determine the phenotypic antibiotic resistance for all 259 E. coli isolates. All obtained isolates were determined to be multi-drug resistant. The E. coli isolates were also screened for the presence of the genetic determinants of resistance including ermB (macrolide resistance), tet(M) (tetracycline resistance), and β-lactamases (blaOXA, blaSHV, and blaPSE). E. coli from urban waterways showed a greater incidence of antibiotic resistance to 8 of 17 antibiotics tested compared to human derived sources. These E. coli isolates also demonstrated a greater incidence of resistance to higher numbers of antibiotics compared to the human derived isolates. The urban waterways demonstrated a greater abundance of isolates with co-occurrence of antibiotic resistance than human derived sources. When screened for five different antibiotic resistance genes conferring macrolide, tetracycline, and β-lactam resistance, clinical E. coli isolates were more likely to harbor ermB and blaOXA than isolates from urban waterway. These results indicate that Milwaukee’s urban waterways may select or allow for a greater incidence of multiple antibiotic resistance organisms and likely harbor a different antibiotic resistance gene pool than clinical sources. The implications of this study are significant to understanding the presence of resistance in urban freshwater environments by supporting the idea that sediment from urban waterways serves as a reservoir of antibiotic resistance

    Earnings Management Pressure on Audit Clients: Auditor Response to Analyst Forecast Signals

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    This study investigates whether auditors respond to earnings management pressure created by analyst forecasts. Analyst forecasts create an important earnings target for management, and professional standards direct auditors to consider how this pressure could affect their clients. Using annual analyst forecasts available during the planning phase of the audit, I examine whether this form of earnings management pressure affects clients’ financial statement misstatements. Next, I investigate whether auditors respond to earnings forecast pressure through audit fees and reporting delay. I find that higher levels of analyst forecast pressure increase the likelihood of client restatement. I also find that auditors charge higher audit fees and delay the issuance of the audit report in response to pressure from analyst expectations. Finally, I find that when audit clients are subject to high analyst forecast pressure, a high audit fee response by auditors mitigates the likelihood of client misstatements

    Internal Control Opinion Shopping and Audit Market Competition

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    This study examines whether audit clients engage in internal control opinion shopping activities and whether audit market competition appears to facilitate those activities. Regulators have long been concerned about the impact of both audit market competition and opinion shopping on audit quality. We adopt the framework developed in Lennox (2000) to construct a proxy to measure the tendency that clients engage in internal control opinion shopping activities. Our empirical results suggest that clients are successful in shopping for clean internal control opinions. In addition, we find evidence that successful internal control opinion shopping occurs primarily in competitive audit markets. Finally, our results indicate that among auditor dismissal clients, opinion shopping is more likely to occur when dismissals are made relatively late during a reporting period and when audit market competition is high. Our findings have implications for the current policy debate regarding audit quality and audit market competition

    Deconstructing density: strategic dilemmas confronting the post-Apartheid city

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    Public authorities in many countries around the world are seeking to raise urban densities. Residential densification is particularly important in South Africa because of the colonial and apartheid legacy of sprawling, fragmented, racially divided cities. The paper examines the case for densifying central Cape Town and provides a framework to help deconstruct the concept and explore the policy challenges faced. It focuses on the bold aim to treble the area’s population within 10 years, and identifies issues where further consideration and public debate are required for how this can be achieved in a way that is desirable, affordable and fair. A key message is the need to understand both the composition of demand for central city living and the challenges involved in supplying suitable housing and amenities at higher densities. The level of social inequality in the city poses greater complications than elsewhere

    Systematic Blueshift of Line Profiles in the Type IIn Supernova 2010jl: Evidence for Post-Shock Dust Formation?

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    Type IIn SNe show spectral evidence for strong interaction between their blast wave and dense circumstellar material (CSM) around the progenitor star. SN2010jl was the brightest core-collapse SN in 2010, and it was a Type IIn explosion with strong CSM interaction. Andrews et al. recently reported evidence for an IR excess in SN2010jl, indicating either new dust formation or the heating of CSM dust in an IR echo. Here we report multi-epoch spectra of SN2010jl that reveal the tell-tale signature of new dust formation: emission-line profiles becoming systematically more blueshifted as the red side of the line is blocked by increasing extinction. The effect is seen clearly in the intermediate-width (400--4000 km/s) component of Hα\alpha beginning roughly 30d after explosion. Moreover, we present near-IR spectra demonstrating that the asymmetry in the hydrogen-line profiles is wavelength dependent, appearing more pronounced at shorter wavelengths. This evidence suggests that new dust grains had formed quickly in the post-shock shell of SN 2010jl arising from CSM interaction. Since the observed dust temperature has been attributed to an IR echo and not to new dust, either (1) IR excess emission at λ<5μ\lambda < 5 \mum is not a particularly sensitive tracer of new dust formation in SNe, or (2) some assumptions about expected dust temperatures might require further study. Lastly, we discuss one possible mechanism other than dust that might lead to increasingly blueshifted line profiles in SNeIIn, although the wavelength dependence of the asymmetry argues against this hypothesis in the case of SN2010jl.Comment: 6 pages, 4 figures, submitted to A
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