scholarly journals IMPROVING DATA AVAILABILITY IN MOBILE ENVIRONMENT USING DATA ALLOCATION

2013 ◽  
Vol 9 (8) ◽  
pp. 1019-1029
Author(s):  
Khder
Keyword(s):  
Data Availability ◽  
Data Allocation ◽  
Mobile Environment ◽  
Using Data

The Association between Audit Manager and Auditor-In-Charge Experience, Effort, and Risk Responsiveness

2018 ◽  
Vol 38 (3) ◽  
pp. 121-147 ◽  
Author(s):  
Christine Contessotto ◽  
W. Robert Knechel ◽  
Robyn A. Moroney
Keyword(s):  
Audit Quality ◽  
Data Availability ◽  
The Core ◽  
Specific Experience ◽  
Primary Core ◽  
Using Data ◽  
Audit Team ◽  
Industry Experience ◽  
Jel Classifications ◽  
Core Role

SUMMARY Audit quality is dependent on the experience and effort of the audit team to identify and respond to client risks (risk responsiveness). Central to each team are the core role holders who plan and execute the audit. While many studies treat the partner as the primary core role holder, the manager and auditor-in-charge (AIC) are also important. Using data for engagements from two midtier firms, we analyze the association between the experience and relative effort of the manager and AIC and risk responsiveness. We find a manager's client-specific experience is associated with risk responsiveness for non-listed clients but find no evidence that the general or industry experience of a manager, or the experience of the AIC, is associated with risk responsiveness. The client-specific experience and relative effort of the partner is associated with risk responsiveness. These results suggests that managers can provide an important, albeit limited, contribution to the audit. JEL Classifications: M2. Data Availability: The data were made available to the researchers on the understanding that they will remain confidential.

Effects of forest fragmentation on neotropical fauna: current research and data availability

1995 ◽  
Vol 3 (2) ◽  
pp. 191-211 ◽  
Author(s):  
Holly L. Offerman ◽  
Virginia H. Dale ◽  
Scott M. Pearson ◽  
Robert V. O'Neill ◽  
Richard O. Bierregaard Jr.
Keyword(s):  
Forest Fragmentation ◽  
Amazon Basin ◽  
Data Availability ◽  
Forest Fragments ◽  
Forest Patches ◽  
Neotropical Fauna ◽  
Using Data ◽  
Spatially Explicit Data ◽  
Biological Dynamics

Tropical deforestation often produces landscapes characterized by isolated patches of forest habitat surrounded by pasture, agriculture, or regrowth vegetation. Both the size and the distribution of these forest patches may influence the long-term persistence of faunal species. There is, therefore, a pressing need to understand faunal responses to patterns of forest fragmentation in tropical systems. The Biological Dynamics of Forest Fragments Project (BDFFP) provides a wealth of autecological information and spatially explicit data describing habitat use and movement of fauna between Amazonian forest fragments. Using data from the BDFFP and other studies in the Amazon Basin, this paper reviews the information available on tropical insects, frogs, birds, primates, and other mammals that can be used to identify and classify species most at risk for extirpation in fragmented forests.Key words: Amazonia, habitat fragmentation, rainforest, fauna, Biological Dynamics of Forest Fragmentation Project.

Ratcheting and the Role of Relative Target Setting

2014 ◽  
Vol 89 (4) ◽  
pp. 1197-1226 ◽  
Author(s):  
Carmen Aranda ◽  
Javier Arellano ◽  
Antonio Davila
Keyword(s):  
Data Availability ◽  
Past Performance ◽  
Target Setting ◽  
Performance Targets ◽  
Setting Process ◽  
Other Information ◽  
Absolute Magnitudes ◽  
Using Data ◽  
Individual Information

ABSTRACT: Managers use a variety of information to set performance targets. Using data from 376 branches of a large travel retailer over five years, this study documents supervisors considering the relative performance of comparable units in target setting, which we term relative target setting (RTS). We find evidence of RTS after controlling for individual past performance in the form of ratcheting. Our findings also indicate that RTS partially shapes the use of other information on past performance. Specifically, we find that the magnitude of ratcheting decreases (increases) with RTS for favorable (unfavorable) performance variances, and the asymmetry of ratcheting characterized by different ratcheting coefficients for unfavorable than for favorable variances is significant for large absolute magnitudes of RTS. Managers use the flexibility associated with the subjectivity of the target-setting process to weight peer and individual information differently across different units. Data Availability: The data used in this study cannot be made publicly available due to confidentiality agreements with the participating organization.

Does Audit Fee Homogeneity Exist? Premiums and Discounts Attributable to Individual Partners

2011 ◽  
Vol 30 (4) ◽  
pp. 249-272 ◽  
Author(s):  
Stuart D. Taylor
Keyword(s):  
Audit Quality ◽  
Audit Fees ◽  
Data Availability ◽  
Audit Market ◽  
Homogeneity Assumption ◽  
Audit Firms ◽  
Audit Fee ◽  
Using Data ◽  
The Individual ◽  
Made In

SUMMARY This paper investigates the implied assumption, made in many audit fee determination studies, that, within a given audit firm, all partners produce a statistically identical level of audit quality and earn a statistically identical level of audit fees. This is referred to as the “homogeneity assumption.” However, this is contradicted by the individual auditor behavioral literature, which shows that different individual auditor characteristics can have an impact on audit quality. Given the fact that audit partners differ in their quality, this paper hypothesizes that different audit partners will be able to earn differing levels of fees. This hypothesis is tested by estimating an audit fee model using data from 822 Australian publicly listed companies for the year 2005. Australia is an ideal audit market for this research, as the disclosure of the name of the audit engagement partner in the audit report is mandatory. The empirical results indicate that individual audit partners earn individual audit fee premiums (or discounts) that are not explainable by the audit firms of which they are members. Data Availability: All data have been extracted from publicly available sources.

Peer-Based Collaborative Caching and Prefetching in Mobile Broadcast

2011 ◽  
pp. 238-261 ◽  
Author(s):  
Wei Wu ◽  
Kian-Lee Tan
Keyword(s):  
Information Exchange ◽  
Data Availability ◽  
Broadcast Channel ◽  
Mobile Environment ◽  
Access Latency ◽  
Collaborative Caching ◽  
Sufficient Power ◽  
Local Cache ◽  
Limited Power ◽  
Data Objects

Caching and prefetching are two effective ways for mobile peers to improve access latency in mobile environments. With short-range communication such as IEEE 802.11 and Bluetooth, a mobile peer can communicate with neighboring peers and share cached or prefetched data objects. This kind of cooperation improves data availability and access latency. In this chapter the authors review several cooperative caching and prefetching schemes in a mobile environment that supports broadcasting. They present two schemes in detail: CPIX (Cooperative PIX) and ACP (Announcement-based Cooperative Prefetching). CPIX is suitable for mobile peers that have limited power and access the broadcast channel in a demand-driven fashion. ACP is designed for mobile peers that have sufficient power and prefetch from the broadcast channel. They both consider the data availability in local cache, neighbors’ cache, and on the broadcast channel. Moreover, these schemes are simple enough so that they do not incur much information exchange among peers and each peer can make autonomous caching and prefetching decisions.

How Standardized Is Accounting?

2011 ◽  
Vol 86 (5) ◽  
pp. 1679-1708 ◽  
Author(s):  
Paul E Madsen
Keyword(s):  
Financial Reporting ◽  
Time Series Data ◽  
General Social Survey ◽  
Data Availability ◽  
Series Data ◽  
Late 20Th Century ◽  
Department Of Labor ◽  
One Stop ◽  
Using Data ◽  
The University

ABSTRACT There is disagreement in the accounting community about what level of standardization would be efficient for accounting. Many of the known costs and benefits of standardization have gone unmeasured and, as a result, there have been no efforts to quantitatively identify an efficient level of accounting standardization. Without guidance from researchers, the level of accounting standardization is set according to the intuition of standard-setters. Using data on a large cross-section of occupations, I provide evidence that the level of standardization in financial reporting occupations is far higher than would be expected given their characteristics. I then show with time-series data that the breadth of professional accounting discourse declined during the late 20th century, coincident with increases in the output of standard-setters. A lower quality discourse is one of many possible consequences of inefficient standardization. Data Availability: Occupations data in the O*NET, Career One Stop, and Occupational Employment Statistics (OES) databases are available from the U.S. Department of Labor. Data from the General Social Survey (GSS) are available from the National Opinion Research Center (NORC) at The University of Chicago. Contact the author for the data collected from the Accountants' Handbook.

scholarly journals COMPARATIVE ANALYSIS OF DIFFERENT LIDAR SYSTEM CALIBRATION TECHNIQUES

2016 ◽  
Vol XLI-B1 ◽  
pp. 229-235
Author(s):  
M. Miller ◽  
A. Habib
Keyword(s):  
Systematic Errors ◽  
Airborne Lidar ◽  
Data Availability ◽  
Lidar System ◽  
Math Model ◽  
System Calibration ◽  
Calibration Methods ◽  
Using Data ◽  
Calibration Techniques ◽  
Control Surfaces

With light detection and ranging (LiDAR) now being a crucial tool for engineering products and on the fly spatial analysis, it is necessary for the user community to have standardized calibration methods. The three methods in this study were developed and proven by the Digital Photogrammetry Research Group (DPRG) for airborne LiDAR systems and are as follows; Simplified, Quasi-Rigorous, and Rigorous. In lieu of using expensive control surfaces for calibration, these methods compare overlapping LiDAR strips to estimate the systematic errors. These systematic errors are quantified by these methods and include the lever arm biases, boresight biases, range bias and scan angle scale bias. These three methods comprehensively represent all of the possible flight configurations and data availability and this paper will test the limits of the method with the most assumptions, the simplified calibration, by using data that violates the assumptions it’s math model is based on and compares the results to the quasi-rigorous and rigorous techniques. The overarching goal is to provide a LiDAR system calibration that does not require raw measurements which can be carried out with minimal control and flight lines to reduce costs. This testing is unique because the terrain used for calibration does not contain gable roofs, all other LiDAR system calibration testing and development has been done with terrain containing features with high geometric integrity such as gable roofs.

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