Search results for "ddc:"
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External investigations and disciplinary sanctions against auditors: the impact on audit quality
2015
In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which revealed misapplications of auditing standards. In particular, we evaluate (a) the efficacy of the external supervisory board in identifying low-quality auditors and (b) the effectiveness of the disciplinary system in improving the quality of subsequent statutory audits performed by the sanctioned auditors. We employ two earnings management indicators as proxies for audit quality: loss avoidance through extraordinary items and abnormal accruals. And we compare these measu…
Global impact of monocyclic aromatics on tropospheric composition
2017
Abstract. Aromatic compounds are reactive species influencing ozone formation, OH concentrations and organic aerosol formation. An assessment of their impacts on the gas-phase composition at a global scale has been performed using a general circulation atmospheric-chemistry model. Globally, we found a small annual average net decrease (less than 3 %) in global OH, ozone, and NOx mixing ratios when aromatic compounds are included in the chemical mechanism. This inclusion of aromatics also results in CO mixing ratio increases, which cause a general decrease in OH concentrations. The largest changes are found in glyoxal and NO3, with increases in the atmospheric burden of 10 % and 6 %, respect…
Depletion of ozone and reservoir species of chlorine and nitrogen oxide in the lower Antarctic polar vortex measured from aircraft
2017
Novel airborne in situ measurements of inorganic chlorine, nitrogen oxide species, and ozone were performed inside the lower Antarctic polar vortex and at its edge in September 2012. We focus on one flight during the Transport and Composition of the LMS/Earth System Model Validation (TACTS/ESMVal) campaign with the German research aircraft HALO (High-Altitude LOng range research aircraft), reaching latitudes of 65°S and potential temperatures up to 405 K. Using the early winter correlations of reactive trace gases with N2O from the Atmospheric Chemistry Experiment-Fourier Transform Spectrometer (ACE-FTS), we find high depletion of chlorine reservoir gases up to ∼40% (0.8 ppbv) at 12 km to 1…
Manipulating the alpha level cannot cure significance testing
2018
We argue that making accept/reject decisions on scientific hypotheses, including a recent call for changing the canonical alpha level from p = 0.05 to p = 0.005, is deleterious for the finding of new discoveries and the progress of science. Given that blanket and variable alpha levels both are problematic, it is sensible to dispense with significance testing altogether. There are alternatives that address study design and sample size much more directly than significance testing does; but none of the statistical tools should be taken as the new magic method giving clear-cut mechanical answers. Inference should not be based on single studies at all, but on cumulative evidence from multiple in…
Few-layer Black Phosphorous Catalyzes Radical Additions to Alkenes Faster than Low-valence Metals
2020
Abstract The substitution of catalytic metals by p‐block main elements has a tremendous impact not only in the fundamentals but also in the economic and ecological fingerprint of organic reactions. Here we show that few‐layer black phosphorous (FL‐BP), a recently discovered and now readily available 2D material, catalyzes different radical additions to alkenes with an initial turnover frequency (TOF0) up to two orders of magnitude higher than representative state‐of‐the‐art metal complex catalysts at room temperature. The corresponding electron‐rich BP intercalation compound (BPIC) KP6 shows a nearly twice TOF0 increase with respect to FL‐BP. This increase in catalytic activity respect to t…
Evapotranspiration simulations in ISIMIP2a-Evaluation of spatio-temporal characteristics with a comprehensive ensemble of independent datasets
2018
Actual land evapotranspiration (ET) is a key component of the global hydrological cycle and anessential variable determining the evolution of hydrological extreme events under different climate change scenarios. However, recently available ET products show persistent uncertainties thatare impeding a precise attribution of human-induced climate change. Here, we aim at comparing arange of independent global monthly land ET estimates with historical model simulations from theglobal water, agriculture, and biomes sectors participating in the second phase of the Inter-SectoralImpact Model Intercomparison Project (ISIMIP2a). Among the independent estimates, we use theEartH2Observe Tier-1 dataset …
Erosion and screening of tungsten during inter/intra-ELM periods in the JET-ILW divertor
2020
Abstract Intra-ELM tungsten sources, which dominate the total W source, are quantified in the inner and outer divertor of JET-ILW. The amount of the sputtered W atoms for individual ELMs demonstrates a clear dependence on the ELM frequency. It decreases when the pedestal temperature is lower and, correspondingly, the ELM frequency is higher. Nevertheless, the entire gross erosion W source (the number of eroded W atoms per second due to ELMs) increases initially with ELM frequency and reaches its maximum at fELM ≈ 50–55 Hz followed by its reduction in the high frequency range. The in/out asymmetry of the intra-ELM W sources during ELMs is a critical issue and is investigated in this contribu…
First results on dark matter annihilation in the Sun using the ANTARES neutrino telescope
2013
A search for high-energy neutrinos coming from the direction of the Sun has been performed using the data recorded by the ANTARES neutrino telescope during 2007 and 2008. The neutrino selection criteria have been chosen to maximize the selection of possible signals produced by the self-annihilation of weakly interacting massive particles accumulated in the centre of the Sun with respect to the atmospheric background. After data unblinding, the number of neutrinos observed towards the Sun was found to be compatible with background expectations. The 90% CL upper limits in terms of spin-dependent and spin-independent WIMP-proton cross-sections are derived and compared to predictions of two sup…
Search for High-energy Neutrinos from Gravitational Wave Event GW151226 and Candidate LVT151012 with ANTARES and IceCube
2017
[EN] The Advanced LIGO observatories detected gravitational waves from two binary black hole mergers during their first observation run (O1). We present a high-energy neutrino follow-up search for the second gravitational wave event, GW151226, as well as for gravitational wave candidate LVT151012. We find two and four neutrino candidates detected by IceCube, and one and zero detected by ANTARES, within +/- 500 s around the respective gravitational wave signals, consistent with the expected background rate. None of these neutrino candidates are found to be directionally coincident with GW151226 or LVT151012. We use nondetection to constrain isotropic-equivalent high-energy neutrino emission …
Search for doubly charged higgs bosons with lepton-rlavor-violating decays involving τ leptons
2008
We search for pair production of doubly charged Higgs particles (H(+/-+/-)) followed by decays into electron-tau (e tau) and muon-tau (mu tau) pairs using data (350 pb(-1)) collected from (p) over barp collisions at root s = 1.96 TeV by the CDF II experiment. We search separately for cases where three or four final-state leptons are detected, and combine results for exclusive decays to left-handed e tau (mu tau) pairs. We set an H(+/-+/-) lower mass limit of 114(112) GeV/c(2) at the 95% confidence level. RI Ruiz, Alberto/E-4473-2011; Robson, Aidan/G-1087-2011; De Cecco, Sandro/B-1016-2012; Prokoshin, Fedor/E-2795-2012; Azzi, Patrizia/H-5404-2012