Whistle-blowing by external auditors: seeking legitimacy for the South African audit profession?

Auditing is often cited as playing an important role in managing agency-related costs and, accordingly, being integral to the sound functioning of capital markets. There may, however, be more to the attest function than a technical rational practice. By virtue of relying heavily on claims to technical expertise, professionalism, prudential judgement and public confidence, auditing is both a source of legitimacy for organisations and, paradoxically, dependent on claims to legitimacy for its continued existence. From this perspective, recent regulatory developments, purportedly enacted to increase arms-length control over the profession, may not only be about improving perceived audit quality and practice but also about ensuring continued faith in the well-established ‘rituals’ of the assurance function. A reporting duty imposed on South African external auditors, akin to whistle-blowing, is used as a case study to explore this perspective. In doing so, this paper contributes to the scant body of interpretive research on auditing, simultaneously offering one of the first insights into auditing regulation from an African perspective.

Employees' external representation of their workplace: key antecedents

Drawing on attitude theory, this study investigates the drivers of employees' expression of favorable opinions about their workplace. Despite its theoretical and managerial importance, the marketing literature largely ignores the topic. This study advances prior research by developing, and empirically testing, a conceptual framework of the relationship between workgroup support and favorable external representation of the workplace, mediated by emotional responses to this support. The present research investigates four new relationships: between workgroup support and emotional exhaustion, workgroup support and organizational commitment, workgroup support and job satisfaction, and emotional exhaustion and external representation of the workplace. Based on a sample of over 700 frontline service employees, this study finds that workgroup support affects favorable external representation of the workplace through various emotional responses (i.e., emotional exhaustion, organizational commitment and job satisfaction). In addition, the results identify employees' organizational commitment as the most important determinant of favorable external representation of the workplace, followed by job satisfaction and reduced emotional exhaustion. These results suggest that companies should develop practices that encourage workgroup support and organizational commitment to achieve favorable external representation of the workplace.

Proper evaluation of the external convective heat transfer for the thermal analysis of cool roofs

Cool materials are characterized by high solar reflectance and high thermal emittance; when applied to the external surface of a roof, they make it possible to limit the amount of solar irradiance absorbed by the roof, and to increase the rate of heat flux emitted by irradiation to the environment, especially during nighttime. However, a roof also releases heat by convection on its external surface; this mechanism is not negligible, and an incorrect evaluation of its entity might introduce significant inaccuracy in the assessment of the thermal performance of a cool roof, in terms of surface temperature and rate of heat flux transferred to the indoors. This issue is particularly relevant in numerical simulations, which are essential in the design stage, therefore it deserves adequate attention. In the present paper, a review of the most common algorithms used for the calculation of the convective heat transfer coefficient due to wind on horizontal building surfaces is presented. Then, with reference to a case study in Italy, the simulated results are compared to the outcomes of a measurement campaign. Hence, the most appropriate algorithms for the convective coefficient are identified, and the errors deriving by an incorrect selection of this coefficient are discussed.

The effect of an external auditory stimulus on postural stability of participants with cochlear implants

Postural control was evaluated in cochlear implant participants with and without amplification under several auditory paradigms. Speed of sway was recorded in each condition by means of Computerized Dynamic Posturography. Results indicate that an external sound source significantly improves balance in patients with cochlear implants.

Internal and External Time Conflicts in Adolescents: Sleep Characteristics and Interventions

Daytime fatigue and lack of sleep seem to increase throughout adolescent years. Several environmental, psychological, and biological factors have been associated with the development of sleep across adolescence. The aim of the present article is to summarize these factors and to give examples of various outcomes in sleep patterns among adolescents studied in different cultural settings. It is obvious from earlier work that many adolescents have displaced circadian rhythms and lack of adaptation to school hours due to an early school start or additional burdens for work. Several interventions have aimed to help the adaptation process by supporting sleep processes and changing scheduling, in this way promoting classroom alertness. In summary, adolescents worldwide shorten their sleep due to schoolwork hours and additional work, especially by disturbing their sleep due to circadian misalignment.

DENSITY PROFILE, VELOCITY ANISOTROPY, AND LINE-OF-SIGHT EXTERNAL CONVERGENCE OF SLACS GRAVITATIONAL LENSES

Data from 58 strong-lensing events surveyed by the Sloan Lens ACS Survey are used to estimate the projected galaxy mass inside their Einstein radii by two independent methods: stellar dynamics and strong gravitational lensing. We perform a joint analysis of these two estimates inside models with up to three degrees of freedom with respect to the lens density profile, stellar velocity anisotropy, and line-of-sight (LOS) external convergence, which incorporates the effect of the large-scale structure on strong lensing. A Bayesian analysis is employed to estimate the model parameters, evaluate their significance, and compare models. We find that the data favor Jaffe`s light profile over Hernquist`s, but that any particular choice between these two does not change the qualitative conclusions with respect to the features of the system that we investigate. The density profile is compatible with an isothermal, being sightly steeper and having an uncertainty in the logarithmic slope of the order of 5% in models that take into account a prior ignorance on anisotropy and external convergence. We identify a considerable degeneracy between the density profile slope and the anisotropy parameter, which largely increases the uncertainties in the estimates of these parameters, but we encounter no evidence in favor of an anisotropic velocity distribution on average for the whole sample. An LOS external convergence following a prior probability distribution given by cosmology has a small effect on the estimation of the lens density profile, but can increase the dispersion of its value by nearly 40%.

The SARS algorithm: detrending CoRoT light curves with Sysrem using simultaneous external parameters

Surveys for exoplanetary transits are usually limited not by photon noise but rather by the amount of red noise in their data. In particular, although the CoRoT space-based survey data are being carefully scrutinized, significant new sources of systematic noises are still being discovered. Recently, a magnitude-dependant systematic effect was discovered in the CoRoT data by Mazeh et al. and a phenomenological correction was proposed. Here we tie the observed effect to a particular type of effect, and in the process generalize the popular Sysrem algorithm to include external parameters in a simultaneous solution with the unknown effects. We show that a post-processing scheme based on this algorithm performs well and indeed allows for the detection of new transit-like signals that were not previously detected.

ON THE DOUBLE NATURED SOLUTIONS OF THE TWO-TEMPERATURE EXTERNAL SOFT PHOTON COMPTONIZED ACCRETION DISKS

We have analyzed pair production in the innermost region of a two-temperature external soft photon Comptonized accretion disk. We have shown that, if the viscosity parameter is greater than a critical value alpha(c), the solution to the disk equation is double valued: one, advection dominated, and the other, radiation dominated. When alpha <= alpha(c), the accretion rate has to satisfy (m) over dot(1) <= (m) over dot <= (m) over dot(c) in order to have two steady-state solutions. It is shown that these critical parameters (m) over dot(1), (m) over dot(c) are functions of r, alpha, and theta(e), and alpha(c) is a function of r and theta(e). Depending on the combination of the parameters, the advection-dominated solution may not be physically consistent. It is also shown that the electronic temperature is maximum at the onset of the thermal instability, from which results this inner region. These solutions are stable against perturbations in the electron temperature and in the density of pairs.

Generalized external indexes for comparing data partitions with overlapping categories

There is a family of well-known external clustering validity indexes to measure the degree of compatibility or similarity between two hard partitions of a given data set, including partitions with different numbers of categories. A unified, fully equivalent set-theoretic formulation for an important class of such indexes was derived and extended to the fuzzy domain in a previous work by the author [Campello, R.J.G.B., 2007. A fuzzy extension of the Rand index and other related indexes for clustering and classification assessment. Pattern Recognition Lett., 28, 833-841]. However, the proposed fuzzy set-theoretic formulation is not valid as a general approach for comparing two fuzzy partitions of data. Instead, it is an approach for comparing a fuzzy partition against a hard referential partition of the data into mutually disjoint categories. In this paper, generalized external indexes for comparing two data partitions with overlapping categories are introduced. These indexes can be used as general measures for comparing two partitions of the same data set into overlapping categories. An important issue that is seldom touched in the literature is also addressed in the paper, namely, how to compare two partitions of different subsamples of data. A number of pedagogical examples and three simulation experiments are presented and analyzed in details. A review of recent related work compiled from the literature is also provided. (c) 2010 Elsevier B.V. All rights reserved.

Ideal internal kink modes in a differentially rotating cylindrical plasma

The Velikhov effect leading to magnetorotational instability (MRI) is incorporated into the theory of ideal internal kink modes in a differentially rotating cylindrical plasma column. It is shown that this effect can play a stabilizing role for suitably organized plasma rotation profiles, leading to suppression of MHD (magnetohydrodynamic) instabilities in magnetic confinement systems. The role of this effect in the problem of the Suydam and the m = 1 internal kink modes is elucidated, where m is the poloidal mode number.

IS QFT WITH EXTERNAL BACKGROUNDS A CONSISTENT MODEL?

We discuss consistency of the concept of external background in QFT. Different restrictions on magnitude of magnetic and electric fields are analyzed. The back reaction due to strong electric field is calculated and restrictions on the magnitude and duration of such a field are obtained. The problem of consistency of Dirac equation with a superstrong Coulomb field is discussed.