Briefing: Auditor/company interactions in the 2007 UK regulatory environment

No abstract availabl

Communications satellite systems capacity analysis

Analog and digital modulation techniques are compared with regard to efficient use of the geostationary orbit by communications satellites. Included is the definition of the baseline systems (both space and ground segments), determination of interference susceptibility, calculation of orbit spacing, and evaluation of relative costs. It is assumed that voice or TV is communicated at 14/11 GHz using either FM or QPSK modulation. Both the Fixed-Satellite Service and the Broadcasting-Satellite Service are considered. For most of the cases examined the digital approach requires a satellite spacing less than or equal to that required by the analog approach

NMR Knight shifts and linewidths in the Ni‐Pd‐P and Ni‐Pt‐P metallic glasses: Composition and temperature dependences

NMR Knight shift and linewidth measurements are reported for the ^(31)P nuclei in the metallic glasses (Ni_(0.50)Pd_(0.50))100−_xP_x (where x=16 to 26.5) and (Ni_yPd_(1−y))_(80)P_(20) (where y=0.20 to 0.80), and both the ^(31)P and 195Pt nuclei in the metallic glass (Ni_yPt_(1−y))_(75)P_(25) (where y=0.20 to 0.68). The results are discussed in terms of the amorphous structure, electronic structure, and stability of transition metal + metalloid metallic glasses

Corporate Gatekeeper in Ethical Perspective, The

The fallout from the financial crisis continues to inform the development of corporate and securities law, and the new regulatory landscape for economic activity within the United States is beginning to take form. This evolutionary process, however, has been anything but stable or certain. As might be expected, in concert with such momentous change in law and policy, recriminations for and associated investigations of past activity continue to affect competent regulators as well as market participants. Nevertheless, while many of the underlying causes of the financial crisis are now better understood by both policy makers and scholars, the question remains – given where we were, where do we go from here? While a definitive answer to such a question remains elusive, an additional perspective on the ethical issues of relevance to corporate and securities law may be helpful in considering the possible alternatives. In particular, the ethical rules of corporate gatekeepers in conflicts of interest scenarios are worthy of further consideration and discussion. This article presents the argument that cases involving conflicts of interest in the corporate and securities law space may be viewed as primarily calling into question the ethical rules of the corporate gatekeeper. In support of such an argument, this article sets forth a framework for conflicts of interest scenarios that takes into account four categories of legal rules – activity rules, disclosure rules, liability rules and ethical rules. In adopting such a framework, this article will elaborate on an ethical perspective will be elaborated to address the ongoing development of corporate and securities law. Further, this article proposes further analysis in relation to disclosure rules on conflicts of interest policies for Compensation Committees as mandated by Section 952 of the Dodd-Frank Wall Street Reform and Consumer Protection Act. This article is the second in a series that explores the intersection of corporate law and legal ethics. Specifically, the present discussion concerns the foundations in doctrine and theory that may apply to issues of conflicts of interest within the ambit of corporate and securities law. Accordingly, the subject matter for discussion includes both rules of the professions – or first order ethical rules – and rules as may be prescribed by the competent authority – that is, second-order ethical rules

Returning to First Principles of Privilege Law: Focusing on the Facts in Internal Corporate Investigations

This is the published version

Non-local dispersal

We consider a model of spatial spread that has applications in both material science and biology. The classical models are based upon partial differential equations, in particular reaction-diffusion equations. Here the dispersal term is given in terms of an integral operator and we restrict ourselves to the scalar case

APPARENT TEMPERATURE & RELATIVE HUMIDITY IN NEBRASKA: A COMPARATIVE ANALYSIS ON WET BULB GLOBE TEMPERATURE (WBGT) TOOLS

Heat waves can lead to illness and death, particularly among older adults, the very young, and other vulnerable populations. More frequent severe heat waves are expected to impact Nebraska. Looking specifically into Lincoln, NE for future climate trends, over the next 100 years, “the number of hot days would increase by 13-22 days during a given summer (depending upon the scenario), and the number of warm nights would increase by 20-35 nights each summer” Bathke et al. (2014). These higher summer temperatures will “increase electricity use, causing higher summer peak loads” as well as “pose physical and mental health challenges…outdoor work will become more difficult, riskier, and less productive” Bathke et al. (2014). Prolonged exposure to excessive heat can lead to other impacts such as damaged crops, injured or dead livestock, and increased risk of wildfires. In order to mitigate some of these effects, adequate tracking and monitoring of apparent temperatures, increased relative humidity, and WBGT must occur. One solution for this is through utilization of online tools, apps, and 2 simple calculators in order to provide warning to vulnerable populations and help better prepare the general public. In this study, through the methods of meta-analysis, visual representation with charts and graphs, and comparative analysis, exploratory-based research was carried out on eight counties (Scotts Bluff, Cherry, Madison, Custer, Lancaster, Keith, Phelps, and Jefferson) with the respective climate divisions of 1, 2, 3, 5, 6, 7, 8, 9 as defined by the Climate Prediction Center (CPC). The cities from each county were: Scottsbluff, Valentine, Norfolk, Broken Bow, Lincoln, Ogallala, Holdredge, and Fairbury. For each location, apparent temperature was calculated in order to observe noticeable summer temperature trends under the last climate normal period (1991-2020). Five wet bulb globe temperature (WBGT) tools were also analyzed in terms of readability, ease of access, amount of information and data available, accuracy, and completeness in order to create and optimize one for the Nebraska area. Cooling Degree Day (CDD) trends were also looked at to determine whether or not increased relative humidity and apparent temperatures had an effect on them. It was determined that the most optimized tool would have advanced equations, sufficient background data, a five day extended outlook, and appropriate work/rest interval and water intake information. Sharp increases in AT were observed in 1995, 2006, 2012, and 2017 with each of these years corresponding to a major heat event: Chicago Heat Wave, North American Heat Wave, Heat Wave/Drought, and the Heat Dome/Record Breaking heat, respectively. These patterns matched the highest recorded CDD in the summer of 2012 at 1,344.4 CDD

Preservice Principals\u27 Post-Internship Concerns About Becoming a Principal: America and Scotland in Review

The capstone experience of teacher preparation and principal preparation programs is generally the internship. These experiences should provide preservice teachers and principals with the opportunities to develop their skills in teaching and school leadership respectively

Rheologic constraints on the upper mantle from 5 years of postseismic deformation following the El Mayor‐Cucapah earthquake

We analyze five years of Southern California GPS data following the Mw=7.2 El Mayor‐Cucapah earthquake. We observe transient postseismic deformation which persists for 3 years at epicentral distances greater than ∼200 km. In the near field, rapid postseismic transience decays to a sustained rate which exceeds its preseismic trend. We attempt to determine the mechanisms driving this deformation, where we consider afterslip at seismogenic depths and viscoelastic relaxation in the lower crust and upper mantle as candidate mechanisms. We find that early, rapid, near‐field deformation can be explained with afterslip on the fault that ruptured coseismically. The later, sustained, near‐field deformation can be explained with viscoelastic relaxation in the lower crust with a steady‐state viscosity of ∼1019 Pa s and possibly continued afterslip. The later postseismic deformation in the far field is best explained with a transient viscosity of ∼1018 Pa s in the upper mantle. We argue that a transient rheology in the mantle is preferable over a Maxwell rheology because it better predicts the decay in postseismic deformation and also because it does not conflict with the generally higher, steady‐state viscosities inferred from studies of geophysical processes occurring over longer timescales.Key PointsTransient postseismic deformation can be observed following the El Mayor‐Cucapah earthquake at epicentral distances of up to 400 kmNear‐field postseismic deformation exhibits early transience that decays to a sustained rate which is elevated above the preseismic trendFar‐field postseismic deformation can be explained with a Zener or Burgers rheology upper mantlePeer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/134495/1/jgrb51756-sup-0001-s01.pdfhttp://deepblue.lib.umich.edu/bitstream/2027.42/134495/2/jgrb51756_am.pdfhttp://deepblue.lib.umich.edu/bitstream/2027.42/134495/3/jgrb51756.pd

Boundary spanning and gatekeeping roles of UK audit committees

Post-financial crisis, audit committee (AC) reforms are proposed to improve the quality of financial reporting.†† The editorial process for this paper was undertaken by Pauline Weetman, former ABR editor. This paper's empirical contribution is to investigate the extent to which ACs and audit committee chairs (ACCs) engage with chief financial officers (CFOs) and audit partners (APs) across a range of 32 financial reporting issues. It is the first large-scale survey of interactions to move beyond the micro-CFO/AP dyad and to distinguish the individual ACC from the AC group. While 37% of the 5445 reported discussions involve all three key individuals together with the full AC, 35% involve neither the AC nor the ACC and the ACC acts without the full AC in a significant minority of cases. The parties reported to be involved are similar across the three respondent groups but vary with financial reporting issue, company size and audit firm size. The paper's theoretical contribution is to interpret the evidence using the concepts of boundary spanning and gatekeeping roles. The research reveals incomplete levels of AC and ACC engagement with financial reporting issues. Findings have implications for policy-makers regarding the role, influence and effectiveness of the AC in financial reporting matters. Directions for future research are identified