A comparison of the information technology knowledge of United States and German auditors

The International Federation of Accountants has stated that competence in information technology is imperative for the professional accountant due to its pervasive use in the business world. Auditors would normally be expected to have higher knowledge than the average accountant since they must audit the work of many different clients with diverse information systems. We surveyed 2,500 United States and German auditing professionals to determine their self-reported knowledge levels (IT self-efficacy) of 36 information technologies, some of which include various emerging technologies. Responses totaled 587 for a 23.5% overall response rate. A factor analysis of the 36 individual technologies revealed five underlying general constructs. Response statistics indicated both countries lacked significant knowledge for three of these five constructs. Scores were then culturally standardized to appropriately compare United States and German responses. German auditors had significantly higher knowledge for the construct of networking and data transfer. U.S. auditors had significantly higher knowledge for three constructs: ecommerce technologies, general office automation, and audit automation technologies. No differences were found for the construct of accounting firm office automation technologies. This study provides a foundation and methodology by which future researchers can measure whether, as an “emerging technology” matures, greater convergence will occur over time across cultures in factor analysis, as in the case of the more mature construct, general office automations.La Federación Internacional de Contables ha declarado que la competencia en la tecnología de la información es obligatoria para los contables profesionales, debido a su uso penetrante en el mundo de los negocios. Los auditores habrían esperado normalmente tener un conocimiento más elevado que un contable medio, ya que ellos deben auditar el trabajo de un gran número de diferentes clientes con sistemas de información diferentes a su vez. Encuestamos a 2.500 profesionales de auditoría de EEUU y Alemania, con el objetivo de determinar sus niveles de conocimiento auto-declarados (autoeficacia informática) en cuanto a las 36 tecnologías de la información, algunas de ellas incluyendo varias tecnologías emergentes. Las respuestas obtenidas fueron 587 por un tasa general de respuesta de 23.5%. Un análisis factorial de esas 36 tecnologías individuales reveló cinco constructos generales subyacentes. Las estadísticas de respuesta indicaron que ambos países no tenían un conocimiento relevante de tres de estos cinco constructos. Las calificaciones estaban entonces estandarizadas culturalmente para comparar de forma apropiada las respuestas de ambos países. Los auditores alemanes tenían un conocimiento mucho más elevado de las constructos de redes y transferencia de datos. Los auditores de EEUU tenían un mayor conocimiento sobre los tres constructos: tecnologías del comercio electrónico, la automatización de oficinas, y las tecnologías de automatización de auditorías. No se encontraron diferencias en cuanto al constructo de tecnologías ofimáticas para empresas de contabilidad. Este estudio proporciona una base y metodología con la que los futuros investigadores puedan medir si, a medida que una “tecnología emergente” madura, se producirá una mayor convergencia con el tiempo entre las culturas en el análisis factorial, como en el caso de un constructo más maduro, las automatizaciones de oficina

A discrete slug population model determined by egg production

Slugs are significant pests in agriculture (as well as a nuisance to gardeners), and it is therefore important to understand their population dynamics for the construction of efficient and effective control measures. Differential equation models of slug populations require the inclusion of large (variable) temporal delays, and strong seasonal forcing results in a non-autonomous system. This renders such models open to only a limited amount of rigorous analysis. In this paper, we derive a novel batch model based purely upon the quantity of eggs produced at different times of the year. This model is open to considerable reduction; from the resulting two variable discrete-time system it is possible to reconstruct the dynamics of the full population across the year and give conditions for extinction or global stability and persistence. Furthermore, the steady state temporal population distribution displays qualitatively different behavior with only small changes in the survival probability of slugs. The model demonstrates how small variations in the favorability of different years may result in widely different slug population fluctuations between consecutive years, and is in good agreement with field data

The City: Art and the Urban Environment

The City: Art and the Urban Environment is the fifth annual exhibition curated by students enrolled in the Art History Methods class. This exhibition draws on the students’ newly developed expertise in art-historical methodologies and provides an opportunity for sustained research and an engaged curatorial experience. Working with a selection of paintings, prints, and photographs, students Angelique Acevedo ’19, Sidney Caccioppoli ’21, Abigail Coakley ’20, Chris Condon ’18, Alyssa DiMaria ’19, Carolyn Hauk ’21, Lucas Kiesel ’20, Noa Leibson ’20, Erin O’Brien ’19, Elise Quick ’21, Sara Rinehart ’19, and Emily Roush ’21 carefully consider depictions of the urban environment in relation to significant social, economic, artistic, and aesthetic developments. [excerpt]https://cupola.gettysburg.edu/artcatalogs/1029/thumbnail.jp

Photorespiration: metabolic pathways and their role in stress protection

Photorespiration results from the oxygenase reaction catalysed by ribulose-1,5-bisphosphate carboxylase/ oxygenase. In this reaction glycollate-2-phosphate is produced and subsequently metabolized in the photorespiratory pathway to form the Calvin cycle intermediate glycerate-3-phosphate. During this metabolic process, CO2 and NH3 are produced and ATP and reducing equivalents are consumed, thus making photorespiration a wasteful process. However, precisely because of this ine¤ciency, photorespiration could serve as an energy sink preventing the overreduction of the photosynthetic electron transport chain and photoinhibition, especially under stress conditions that lead to reduced rates of photosynthetic CO2 assimilation. Furthermore, photorespiration provides metabolites for other metabolic processes, e.g. glycine for the synthesis of glutathione, which is also involved in stress protection. In this review, we describe the use of photorespiratory mutants to study the control and regulation of photorespiratory pathways. In addition, we discuss the possible role of photorespiration under stress conditions, such as drought, high salt concentrations and high light intensities encountered by alpine plants

What Does an Exemplary Middle School Mathematics Teacher Look Like? The Use of a Professional Development Rubric

A School University Research Network (SURN) committee composed of current mathematics teachers, central office math supervisors, building administrators, mathematicians, and mathematics educators researched numerous sources regarding best practices in mathematics instruction. The resulting professional development rubric synthesizes their findings and can serve a professional development role by providing teachers and administrators with a tool to develop clarity and consensus on best mathematics instructional practices, and how these practices are implemented in the classroom. It is also being used as a tool for cooperating teachers in their supervision of student teachers and as a reflective method for self-evaluation

TANAMI - Tracking Active Galactic Nuclei with Austral Milliarcsecond Interferometry

We present a summary of the observation strategy of TANAMI (Tracking Active Galactic Nuclei with Austral Milliarcsecond Interferometry), a monitoring program to study the parsec-scale structure and dynamics of relativistic jets in active galactic nuclei (AGN) of the Southern Hemisphere with the Australian Long Baseline Array (LBA) and the trans-oceanic antennas Hartebeesthoek, TIGO, and O'Higgins. TANAMI is focusing on extragalactic sources south of -30 degrees declination with observations at 8.4 GHz and 22 GHz every ~2 months at milliarcsecond resolution. The initial TANAMI sample of 43 sources has been defined before the launch of the Fermi Gamma Ray Space Telescope to include the most promising candidates for bright gamma-ray emission to be detected with its Large Area Telescope (LAT). Since November 2008, we have been adding new sources to the sample, which now includes all known radio- and gamma-ray bright AGN of the Southern Hemisphere. The combination of VLBI and gamma-ray observations is crucial to understand the broadband emission characteristics of AGN and the nature of relativistic jets.Comment: Conference proceedings "2009 Fermi Symposium" eConf Proceedings C09112

Analysis of an Interplanetary Coronal Mass Ejection by a spacecraft radio signal: A case study

Tracking radio communication signals from planetary spacecraft with ground-based telescopes offers the possibility to study the electron density and the interplanetary scintillation of the solar wind. Observations of the telemetry link of planetary spacecraft have been conducted regularly with ground antennae from the European Very Long Baseline Interferometry Network, aiming to study the propagation of radio signals in the solar wind at different solar elongations and distances from the Sun. We have analyzed the Mars Express spacecraft radio signal phase fluctuations while, based on a 3-D heliosphere plasma simulation, an interplanetary coronal mass ejection (ICME) crossed the radio path during one of our observations on 6 April 2015. Our measurements showed that the phase scintillation indices increased by a factor of 4 during the passage of the ICME. The method presented here confirms that the phase scintillation technique based on spacecraft signals provides information of the properties and propagation of the ICMEs in the heliosphere

Tissue Culture as a Source of Replicates in Nonmodel Plants: Variation in Cold Response in Arabidopsis lyrata ssp. petraea

While genotype–environment interaction is increasingly receiving attention by ecologists and evolutionary biologists, such studies need genetically homogeneous replicates—a challenging hurdle in outcrossing plants. This could be potentially overcome by using tissue culture techniques. However, plants regenerated from tissue culture may show aberrant phenotypes and “somaclonal” variation. Here, we examined somaclonal variation due to tissue culturing using the response to cold treatment of photosynthetic efficiency (chlorophyll fluorescence measurements for Fv/Fm, Fv9/Fm9, and FPSII, representing maximum efficiency of photosynthesis for dark- and lightadapted leaves, and the actual electron transport operating efficiency, respectively, which are reliable indicators of photoinhibition and damage to the photosynthetic electron transport system). We compared this to variation among half-sibling seedlings from three different families of Arabidopsis lyrata ssp. petraea. Somaclonal variation was limited, and we could detect within-family variation in change in chlorophyll fluorescence due to cold shock successfully with the help of tissue-culture derived replicates. Icelandic and Norwegian families exhibited higher chlorophyll fluorescence, suggesting higher performance after cold shock, than a Swedish family. Although the main effect of tissue culture on Fv/Fm, Fv9/Fm9, and FPSII was small, there were significant interactions between tissue culture and family, suggesting that the effect of tissue culture is genotype-specific. Tissue-cultured plantlets were less affected by cold treatment than seedlings, but to a different extent in each family. These interactive effects, however, were comparable to, or much smaller than the single effect of family. These results suggest that tissue culture is a useful method for obtaining genetically homogenous replicates for studying genotype–environment interaction related to adaptively-relevant phenotypes, such as cold response, in nonmodel outcrossing plants

Size of the Vela Pulsar's Emission Region at 18 cm Wavelength

We present measurements of the linear diameter of the emission region of the Vela pulsar at observing wavelength lambda=18 cm. We infer the diameter as a function of pulse phase from the distribution of visibility on the Mopra-Tidbinbilla baseline. As we demonstrate, in the presence of strong scintillation, finite size of the emission region produces a characteristic W-shaped signature in the projection of the visibility distribution onto the real axis. This modification involves heightened probability density near the mean amplitude, decreased probability to either side, and a return to the zero-size distribution beyond. We observe this signature with high statistical significance, as compared with the best-fitting zero-size model, in many regions of pulse phase. We find that the equivalent full width at half maximum of the pulsar's emission region decreases from more than 400 km early in the pulse to near zero at the peak of the pulse, and then increases again to approximately 800 km near the trailing edge. We discuss possible systematic effects, and compare our work with previous results