Collection and processing of data from a phase-coherent meteor radar

An analysis of the measurement accuracy requirement of a high resolution meteor radar for observing short period, atmospheric waves is presented, and a system which satisfies the requirements is described. A medium scale, real time computer is programmed to perform all echo recognition and coordinate measurement functions. The measurement algorithms are exercised on noisy data generated by a program which simulates the hardware system, in order to find the effects of noise on the measurement accuracies

Alfred Demersay’s Illustrations of the Jesuit-Guarani Missions in 1846

El francés Alfred Demersay dibujó los vestigios de las reducciones jesuítico-guaraníes durante su viaje al Paraguay en 1846. Estos registros se publicaron en París entre 1860 y 1863 en un atlas de litografías, parte de un estudio realizado por Demersay sobre el Paraguay y su historia. Estas ilustraciones son una representación única de estos lugares en el siglo XIX, momento de abandono y ruina. Este artículo examina esa contribución gráfica de Demersay al estudio de las reducciones.Frenchman Alfred Demersay drew some of the Jesuit-Guarani Missions’ remains during his travel to the territory in 1846. These illustrations were published in Paris between 1860 and 1863 in a lithography atlas, as part of a study on Paraguay and its history. These pieces constitute an unique representation of the Missions in the 19th century, when they were already abandoned and decayed. This article exams Demersay’s graphic contribution to the study of the Jesuit-Guarani Missions

The Importance of Clarification of Auditors\u27 Responsibilities Under the New Audit Reporting Standards*

Given the uncertainty regarding auditors\u27 responsibilities, standard setters considered the need for clarification of technical terms such as reasonable assurance in the new audit reporting models. The PCAOB ultimately decided to exclude clarifying language from its final standard, while the Auditing Standards Board and IAASB made such language mandatory. Given the difference in reporting models, this study investigates the role clarification of reasonable assurance plays in auditor negligence. We predict and find that, absent clarification, jurors judge auditors to be more negligent when the audit report includes a related critical audit matters disclosure than when it does not. However, consistent with our prediction, clarifying what is meant by reasonable assurance mitigates this increase in auditors\u27 liability exposure by reducing jurors\u27 perceptions of auditors\u27 personal control over the misstatement at the time of the audit. Thus, our evidence suggests that the PCAOB\u27s decision to not include such language in the new audit reporting model may have been shortsighted given the potential for clarification to mitigate a potential negative unintended consequence to auditors\u27 litigation exposure under the new audit reporting model

Interpreting the public interest : A survey of professional accountants

The accounting profession, like all professions, has a commitment to advance the interests of the general community, as well as those they are contractually bound to serve. Providing services altruistically, at times without compensation, is a salient feature of the public interest ideal. A review of the literature indicates that the profession has abandoned its public interest role so that serving self-interest now appears to have primacy ( Bédard 2001 ; Canning and O\u27Dwyer 2001 ; Parker 1994 ; Saravanamuthu 2004 ). The aim of this paper is to examine members\u27 interpretation of the public interest ideal and to elicit their perceptions on issues arising from the literature. The results of a survey to members of CPA Australia indicate that members can iterate the formal definition of the public interest, but their application of the public interest in conflict of interest situations is inconsistent with this definition