Extended analysis of the ν3 band of HD32S: Line positions, energies, and line strengths

Computer-aided measurement of absorption line strengths from high resolution spectra greatly improves the accuracies to which relative line strengths can be determined. This article describes a computer program written for interactive use on a Prime minicomputer to fit simultaneously absorption line positions, strengths, linewidths, and continuum parameters. Application to the methane spectrum indicates that relative line strengths have been measured with accuracies of 2% or better for single isolated absorptions. Line strengths from the Q branches of the ν4 and ν1 + ν4 bands of methane are reported and compared to calculated values given in the 1980 Air Force Geophysical Laboratory (AFGL) Compilation of Molecular Parameters.

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Auditor Tenure and the Timeliness of Misstatement Discovery

The Accounting Review ◽

10.2308/accr-51871 ◽

2017 ◽

Vol 93 (2) ◽

pp. 315-338 ◽

Cited By ~ 18

Author(s):

Zvi Singer ◽

Jing Zhang

Keyword(s):

Natural Experiment ◽

Audit Quality ◽

Client Engagement ◽

Audit Firm ◽

Auditor Tenure ◽

Sarbanes Oxley ◽

Auditor Change ◽

Negative Effect ◽

Extended Analysis ◽

Arthur Andersen

ABSTRACT Using the timeliness of misstatement discovery as a proxy for audit quality, we examine the association between audit firm tenure and audit quality in a setting that alleviates the endogeneity problem endemic to this line of research. We find that longer audit firm tenure leads to less timely discovery and correction of misstatements, which is consistent with a negative effect of long auditor tenure on audit quality. In addition, using the non-voluntary auditor change following the demise of Arthur Andersen in 2002 as a natural experiment, we show that the misstatements of its former clients were discovered faster than those of comparable companies that retained their auditors throughout the misstatement. This finding speaks to the benefit of a fresh look by a new auditor. An extended analysis shows that longer auditor tenure also leads to misstatements of greater magnitudes, and that the Sarbanes-Oxley Act has mitigated, but not eliminated, the negative effect of long auditor tenure. Last, we show that the negative association between auditor tenure and timely discovery of misstatements is mainly present in the first ten years of an audit engagement. Our study has implications for regulators who continue to express concern regarding lengthy auditor-client engagement. JEL Classifications: K22; K23; L51; M41; M42; M48.

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Line Strengths and Transition Probabilities for the 2p^53p–2p^53s Transitions in Ne i

Journal of the Optical Society of America ◽

10.1364/josa.60.000894 ◽

1970 ◽

Vol 60 (7) ◽

pp. 894 ◽

Cited By ~ 16

Author(s):

D. R. Shoffstall ◽

D. G. Ellis

Keyword(s):

Transition Probabilities ◽

Line Strengths

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The Battle ofpsychêandthymos: A Reappraisal of Heraclitus’ Psychology

Archiv für Geschichte der Philosophie ◽

10.1515/agph-2017-0091 ◽

2020 ◽

Vol 102 (4) ◽

pp. 525-555

Author(s):

Andrew J. Mason

Keyword(s):

Fifth Century ◽

Extended Analysis ◽

Century Thought ◽

Held Back

AbstractHeraclitus is generally recognised as the first of the Greek thinkers to develop a psychology, but the understanding of his psychology is held back by the assumptions that his soul is a life-principle and is ‘comprehensive’ of the various faculties we regard as psychological. The fragment that best displays the revolutionary character of Heraclitus’ soul doctrine, from a properly psychological viewpoint, is B 85. I offer an extended analysis of this fragment in order to bear out the claims, firstly, that psyche or ‘soul’ for Heraclitus is the intelligence alone, divine in origin, and secondly that thumos (primarily as the seat of desire) is a better candidate for his biological life-principle, whose exigencies are at odds with those of soul. I also offer some reflections on why, despite Heraclitus’ multifaceted influence on fifth-century thought, and despite the coherence of his psychology, this ‘revolution’ never quite took hold.

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