O 1s excitation and ionization processes in the CO2 molecule studied via detection of low-energy fluorescence emission

Oxygen 1s excitation and ionization processes in the CO2 molecule have been studied with dispersed and non-dispersed fluorescence spectroscopy as well as with the vacuum ultraviolet (VUV) photon?photoion coincidence technique. The intensity of the neutral O emission line at 845 nm shows particular sensitivity to core-to-Rydberg excitations and core?valence double excitations, while shape resonances are suppressed. In contrast, the partial fluorescence yield in the wavelength window 300?650 nm and the excitation functions of selected O+ and C+ emission lines in the wavelength range 400?500 nm display all of the absorption features. The relative intensity of ionic emission in the visible range increases towards higher photon energies, which is attributed to O 1s shake-off photoionization. VUV photon?photoion coincidence spectra reveal major contributions from the C+ and O+ ions and a minor contribution from C2+. No conclusive changes in the intensity ratios among the different ions are observed above the O 1s threshold. The line shape of the VUV?O+ coincidence peak in the mass spectrum carries some information on the initial core excitatio

The Role of Auditing in the Management of Corporate Fraud

Purpose This chapter adopts Porter’s ‘audit trinity’ approach comprising internal audit, external audit and audit committee to discuss the role auditing can play in the management of corporate fraud. Design/methodology/approach The chapter maps the historical background of and the developments in external audit as an assurance service, the internal audit function and the audit committee. Based on this, it explains the nature, types and possible causes of corporate fraud within the context of business risk with a view to establishing how auditing can help in managing such frauds. Findings The chapter highlights the relationships that should exist between the three audit types in order to support a sound internal control system as a tool for preventing and detecting corporate fraud. Research limitations/implications The chapter identifies cost, opportunity, connivance and managerial override as factors that could limit the ability of auditing to manage corporate fraud. It also suggests ways of addressing these limitations. Practical implications As the current upward trend in IT adoption for corporate operations continue to open new sets of corporate fraud windows, this chapter examines how an entity’s internal controls can be used to prevent and detect these growing fraud schemes. Originality/value The chapter’s unique strength is its adoption of a holistic approach to auditing to suggest ways of managing corporate fraud – a novelty in the corporate fraud literature. It is hoped that future research in the area will bring empirical insights to the issues raised and perspectives covered in the chapter

Strain distribution in copper tensile specimens prestrained in rolling

Abstract Sequences of orthogonal rolling-tension experiments were performed on polycrystalline copper sheets. The effect of strain path change on subsequent yield and flow behavior has been investigated. Optical microscopy and transmission electron microscopy (TEM) were used to clarify the physical mechanisms occurring during the second deformation. The observed increase in yield stress in reloading was related to the change of slip systems corresponding to the glide of dislocations with a Burgers vector, which had not been active during prestrain. The transient observed in the workhardening behavior after the path change corresponds to the appearance of disorganization in the dislocation microstructure. It was shown that no special feature of slip behavior inside the grains can be related to the nonhomogeneous surface deformation observed at the beginning of reloading. Also, the plastic instability of prestrained samples corresponding to the maximum load in tension does not seem to be directly controlled by the developed local substructure. The nonuniform deformation observed in reloading was studied using a simplified macroscopic two-zone model. It takes into account the presence of geometrical defects in the samples and considers the importance of the mechanical behavior. The macroscopic results, concerning the delay of starting deformation in some regions, are explained by the model, which allows formulation of an analytical condition necessary for deformation to spread through the length of the sample before necking takes place

Glycemic Control and Blood Glucose Monitoring Over Time in a Sample of Young Australians With Type 1 Diabetes: The role of personality

OBJECTIVE: To determine whether personality traits (conscientiousness, agreeableness, emotional regulation, extraversion, and openness to experience) are associated with glycemic control and blood glucose monitoring behavior, and change or stability of these outcomes over time, in young people with type 1 diabetes. RESEARCH DESIGN AND METHODS: A 3-year longitudinal study was conducted using data from 142 individuals with type 1 diabetes, 8–19 years of age. Personality was assessed at baseline using the Five-Factor Personality Inventory for Children. Data relating to glycemic control (HbA(1c)) and frequency of blood glucose monitoring (based on meter memory) were collected annually. Relationships between personality traits and HbA(1c) and monitoring frequency were examined using regression models and mixed-design ANOVA. RESULTS: Three of the Five-Factor domains were independently associated with glycemic control. Individuals high in conscientiousness and agreeableness had a lower and more stable HbA(1c) across the 3-year study period. In contrast, the HbA(1c) of individuals scoring low on these traits was either consistently worse or deteriorated over time. Low or high emotional regulation scores were also associated with worse glycemic control. By the third year, these domains, together with initial HbA(1c), accounted for 39% of HbA(1c) variance. Conscientiousness was the only personality factor associated with blood glucose monitoring behavior. CONCLUSIONS: Results of this study underline the importance of personality in contributing to diabetes outcomes. Attention to a young person’s personality, and appropriate tailoring of diabetes management to ensure an individualized approach, may help to optimize diabetes outcomes