Business busts and U.S. auditors' interest in fraud detection: Evidence from the 20th century

We find evidence that U.S. auditors increased their attention to fraud detection during or immediately after the economic contractions of the 20th century, based on a content analysis of the 12 volumes of the 20th-century auditing reference series Montgomery’s Auditing. Contractions, however, do not seem to have affected auditors’ attention to the formal goal of fraud detection. The study suggests that auditors’ aversion to the heightened risks of fraud during economic downturns leads them to focus more on fraud detection at those times regardless of the particular guidance in formal audit standards. This study is the first to find some evidence of a recession-influenced difference between fraud detection practices and formal fraud detection goals.

Swedish advertising language in Finland mirrored by the newspaper advertisements of the Stockmanns department store during the 20th century

The advertising business is often said to favour a modern, innovative language use. This is a statement not easily verified. Newspaper ads are in fact the genre of written language that linguists have paid the least attention to. People writing texts for newspaper ads are individuals representing contemporary language use. Advertisements representing different periods therefore diverge not only regarding the change of style and form advertising undergoes over time, but changes in the language itself also reflect the continuous process of alteration in a speech community. Advertisements and marketing material on the whole, are also read by many individuals who otherwise are not accustomed to reading at all. The marketing manager, the copywriter and the Art Director, in other words, produce texts that unconsciously function as language models. Changes are not created by, or urged on by linguistic expertise, but by ordinary users confronting other ordinary users. From a sociolinguistic perspective the widely diffused advertising language is therefore a most influential factor.

Reklamsvenska i Finland speglad genom varuhuset Stockmanns tidningsannonser under det 20e seklet - Swedish Advertising Language in Finland Mirrored by the Newspaper Advertisements of the Stockmanns Department Store during the 20th Century

Reklam sägs använda ett modernt, gärna ett nyskapande språk. Detta är ett påstående som inte så lätt kan verifieras. Tidningsannonsen är troligen den skriftspråksgenre som har fått minst uppmärksamhet av språkforskare. De som skriver texten i en tidningsannons är personer som representerar det samtida språkbruket. Annonser som representerar olika tidsepoker skiljer sig därför från varandra inte bara genom att annonsen förändras i fråga om stil och form. Annonsens språk avspeglar också den språkliga förändringsprocess som kontinuerligt pågår i varje språksamhälle. Annonser, och marknadsföringsmaterial över huvud taget, läses också av många människor som i övrigt läser mycket litet eller kanske inte alls. Marknadsföraren, reklamskribenten (copywriter) och AD:n producerar m.a.o. texter som på ett omedvetet sätt kommer att vara språkmodeller för sina läsare. Förändringar i språket kreeras inte och drivs inte på av språkforskare, utan av vanliga språkbrukare i interaktion med andra språkbrukare. Sett ur ett sociolingvistiskt perspektiv har det vitt spridda reklamspråket därför inflytande på språket i samhället. Syftet med det reklamspråksprojekt som presenteras i föreliggande rapport är att analysera hur och när förändringar i svenskan som uppträder i Sverige dyker upp i annonser som skrivs på svenska i Finland. Reklam på svenska Finland under 1900-talet står i fokus, och tidningsannonser för Stockmanns varuhus i Helsingfors utgör primärmaterialet. Tidningsannonser för varuhuset Nordiska Kompaniet (NK) i Stockholm under motsvarande tid tjänar som jämförelsematerial. I denna rapport presenteras projektets syfte, de uppställda forskningsfrågorna, och resonemanget illustreras med exempel ur projektmaterialet. Rapporten innehåller också en beskrivning av projektets reklamdatabas och basfakta om material och metoder. -

Strong, low frequency (decadal) environmental fluctuations during the 20th century in the North Pacific Ocean, on the Washington coast, and in Puget Sound

At decadal period (10-20 years), dynamic linkage was evident between atmospheric low pressure systems over the North Pacific Ocean and circulation in a Pacific Northwest fjord (Puget Sound). As the Aleutian low pressure center shifts, storms arriving from the North Pacific Ocean deposit varying amounts of precipitation in the mountains draining into the estuarine system; in turn, the fluctuating addition of fresh water changes the density distribution near the fjord basin entrance sill, thereby constraining the fjord's vertical velocity structure. This linkage was examined using time series of 21 environmental parameters from 1899 to 1987. Covariation in the time series was evident because of the strong decadal cycles compared with long-term averages, interannual variability, and seasonal cycles.

Reconstructing 20th century flood patterns in Havasu Creek, Arizona, using historical and dendrochronologic data [abstract]

EXTRACT (SEE PDF FOR FULL ABSTRACT): Havasu Creek is the second largest tributary of the Colorado River in Grant Canyon. Perennial streamflow in the creek seldom exceeds 2 cubic meters per second, but it supports an important riparian habitat as well as unique travertine pools and waterfalls that attract over 20,000 tourists annually. Havasu Canyon is also home to over 400 members of the Havasu Tribe. Despite a long history of habitation and recreation in Havasu Canyon, streamflow records for Havasu Creek are extremely limited, making flood prediction difficult.

Integrating varve and tree-ring time series for southern California climate reconstruction: a 20th century outlook [abstract]

EXTRACT (SEE PDF FOR FULL ABSTRACT): Our objective is to combine terrestrial and oceanic records for reconstructing West Coast climate. Tree rings and marine laminated sediments provide high-resolution, accurately dated proxy data on the variability of climate and on the productivity of the ocean and have been used to reconstruct precipitation, temperature, sea level pressure, primary productivity, and other large-scale parameters. We present here the latest Santa Barbara basin varve chronology for the twentieth century as well as a newly developed tree-ring chronology for Torrey pine.

The top ten California floods of the 20th century

The purpose of this paper is to summarize the biggest northern California floods of the 20th century. Flooding in California can occur from different causes. At least three types of floods occur: 1. Winter general floods, which cover a large area. 2. Spring and early summer snowmelt floods unique to the higher-elevation central and southern Sierra Nevada, which occur about once in 10 years on the average. 3. Local floods from strong thunderstorms, with intense rain over a relatively small area. These originate in moist tropical or subtropical air and include the flash floods of the desert and other areas of southern California when remnants of eastern Pacific hurricanes get carried into the state.

FROM ASCRIPTION TO ACHIEVEMENT - ORIGINS, EDUCATION AND ENTRY TO THE LABOR-FORCE IN THE REPUBLIC OF IRELAND DURING THE 20TH-CENTURY

This paper examines the relationship between class of origin, educational attainment, and class of entry to the labour force, in three cohorts of men in the Republic of Ireland using data collected in 1987. The three cohorts comprise men born (i) before 1937; (ii) between 1937 and 1949; and (iii) between 1950 and 1962. The paper assesses the degree of change over the three cohorts in respect of (a) the gross relationship between origins and entry class; (b) the partial effect (controlling for education) of origin class on entry class; (c) the partial effect of education (controlling for origins) on class of entry. In broad terms the liberal theory of industrialism would imply a movement, over the three cohorts, towards (a) increasing social fluidity; (b) a weakening of the partial effect of origin class; (c) a strengthening of the partial effect of education. These latter two trends should be particularly noticeable in the youngest cohort, which would, to some degree, have benefited from the introduction of free post-primary education in Ireland in 1967.

Our results provide almost no support for these hypotheses. We find that patterns of social fluidity in the origin/entry relationship remain unchanged over the cohorts. The partial effect of class remains relatively constant; and, while the partial effect of education on entry class changes over the cohorts, the most striking result in this area is the declining returns to higher levels of education. While the average level of educational attainment increased over the three cohorts, the advantages accruing to the possession of higher levels of education simultaneously diminished. Taken together our results suggest that, in Ireland, those classes that have historically enjoyed advantages in access to more desirable entry positions in the labour market have been remarkably adept at retaining their advantages during the course of industrialization and through the various educational and other labour market changes that have accompanied this process.