Auditor communication in an evolving environment : going beyond SAS 600 auditors' reports on financial statements

In 1993 the Auditing Practices Board issued an expanded audit report, SAS 600 Auditors’ Reports on Financial Statements, in an attempt to educate users and to clarify certain matters pertaining to the audit function. This paper investigates the extent to which the new audit report, SAS 600, has been successful in aligning the views of auditors, preparers and users about issues dealt with in the expanded audit report, and the extent to which the three groups considered that it would be useful for additional matters, including corporate governance, to be reported upon by the auditor. Our findings suggest that SAS 600 has been successful in clarifying the purpose of the audit and the respective responsibilities of auditors and directors. However, to meet the expectations of users and to add more value, the audit report needs to provide more information about the findings of the audit.

Optimizing employee engagement with internal communication : a social exchange perspective

Employee engagement is linked to higher productivity, lower attrition, and improved organizational reputations resulting in increased focus and resourcing by managers to foster an engaged workforce. While drivers of employee engagement have been identified as perceived support, job characteristics, and value congruence, internal communication is theoretically suggested to be a key influence in both the process and maintenance of employee engagement efforts. However, understanding the mechanisms by which internal communication influences employee engagement has emerged as a key question in the literature. The purpose of this research is to investigate whether social factors, namely perceived support and identification, play a mediating role in the relationship between internal communication and engagement. To test the theoretical model, data are collected from 200 non-executive employees using an online self-administered survey. The study applies linear and mediated regression to the model and finds that organizations and supervisors should focus internal communication efforts toward building greater perceptions of support and stronger identification among employees in order to foster optimal levels of engagement.

Authentication of concast communication

In this paper we tackle the problem of finding an efficient signature verification scheme when the number of signatures is signi.- cantly large and the verifier is relatively weak. In particular, we tackle the problem of message authentication in many-to-one communication networks known as concast communication. The paper presents three signature screening algorithms for a variant of ElGamal-type digital signatures. The cost for these schemes is n applications of hash functions, 2n modular multiplications, and n modular additions plus the verification of one digital signature, where n is the number of signatures. The paper also presents a solution to the open problem of finding a fast screening signature for non-RSA digital signature schemes.

Formation and electron field emission of graphene films grown by hot filament chemical vapor deposition

Graphene films with different structures were catalytically grown on the silicon substrate pre-deposited with a gold film by hot filament chemical vapor deposition under different conditions, where methane, hydrogen and nitrogen were used as the reactive gases. The morphological and compositional properties of graphene films were studied using advanced instruments including field emission scanning electron microscopy, micro-Raman spectroscopy and X-ray photoelectron spectroscopy. The results indicate that the structure and composition of graphene films are changed with the variation of the growth conditions. According to the theory related to thermodynamics, the formation of graphene films was theoretically analyzed and the results indicate that the formation of graphene films is related to the fast incorporation and precipitation of carbon. The electron field emission (EFE) properties of graphene films were studied in a high vacuum system of ∼10-6 Pa and the EFE results show that the turn-on field is in a range of 5.2-5.64 V μm-1 and the maximum current density is about 63 μ A cm-2 at the field of 7.7 V μm-1. These results are important to control the structure of graphene films and have the potential applications of graphene in various nanodevices.

Microplasma-chemical synthesis and tunable real-time plasmonic responses of alloyed Aux Ag1−x nanoparticles

Tunable synthesis of bimetallic AuxAg1-x alloyed nanoparticles and in situ monitoring of their plasmonic responses is presented. This is a new conceptual approach based on green and energy efficient, reactive, and highly-non-equilibrium microplasma chemistry.

Nanoherding : plasma-chemical synthesis and electric-charge-driven self organization of SiO2 nanodots

We report on the chemical synthesis of the arrays of silicon oxide nanodots and their self-organization on the surface via physical processes triggered by surface charges. The method based on chemically active oxygen plasma leads to the rearrangement of nanostructures and eventually to the formation of groups of nanodots. This behavior is explained in terms of the effect of electric field on the kinetics of surface processes. The direct measurements of the electric charges on the surface demonstrate that the charge correlates with the density and arrangement of nanodots within the array. Extensive numerical simulations support the proposed mechanism and prove a critical role of the electric charges in the self-organization. This simple and environment-friendly self-guided process could be used in the chemical synthesis of large arrays of nanodots on semiconducting surfaces for a variety of applications in catalysis, energy conversion and storage, photochemistry, environmental and biosensing, and several others.

Surface chemical modification of carbon nanowalls for wide-range control of surface wettability

Carbon nanowalls (CNWs) are self-assembled, free-standing, few-layered graphenenano-structures with large surface area, and thin graphene edges. For their application to nanobiotechnology, the effects of chemisorbed species on surface wettability were investigated. The surfaces of as-grown CNWs obtained using CH4/H2 mixture were hydrophilic. After Ar atmospheric pressure plasma treatments for up to 30 s, the contact angles of water droplets on the CNWs decreased from 51° to 5°, owing to a result of oxidation only at edges and surface defects. They increased up to 147° by CF4 plasma treatment at low pressure. The wide-range control of surface wettability of CNWs was realized by post-growth plasma treatments. We also demonstrated detection of bovine serum albumin using surface-modified CNWs as electrodes.

Tuning of magnetization in vertical graphenes by plasma-enabled chemical conversion of organic precursors with different oxygen content

Different magnetization in vertical graphenes fabricated by plasma-enabled chemical conversion of organic precursors with various oxygen atom contents and bonding energies was achieved. The graphenes grown from fat-like precursors exhibit magnetization up to 8 emu g−1, whereas the use of sugar-containing precursors results in much lower numbers. A relatively high Curie temperature exceeding 600 K was also demonstrated.

Room-temperature photoluminescence from nitrogenated carbon nanotips grown by plasma-enhanced hot filament chemical vapor deposition

Nitrogenated carbon nanotips with a low atomic concentration of nitrogen have been synthesized by using a custom-designed plasma-enhanced hot-filament plasma chemical vapor deposition system. The properties (including morphology, structure, composition, photoluminescence, etc.) of the synthesized nitrogenated carbon nanotips are investigated using advanced characterization tools. The room-temperature photoluminescence measurements show that the nitrogenated carbon nanotips can generate two distinct broad emissions located at ∼405 and ∼507 nm, respectively. Through the detailed analysis, it is shown that these two emission bands are attributed to the transition between the lone pair valence and bands, which are related to the sp3 and sp2 C-N bonds, respectively. These results are highly relevant to advanced applications of nitrogenated carbon nanotips in light emitting optoelectronic devices.

Controlled electronic transport in single-walled carbon nanotube networks : selecting electron hopping and chemical doping mechanisms

The electronic transport in both intrinsic and acid-treated single-walled carbon nanotube networks containing more than 90% semiconducting nanotubes is investigated using temperature-dependent resistance measurements. The semiconducting behavior observed in the intrinsic network is attributed to the three-dimensional electron hopping mechanism. In contrast, the chemical doping mechanism in the acid-treated network is found to be responsible for the revealed metal-like linear resistivity dependence in a broad temperature range. This effective method to control the electrical conductivity of single-walled carbon nanotube networks is promising for future nanoscale electronics, thermometry, and bolometry. © 2010 American Institute of Physics.

Tailoring carbon nanotips in the plasma-assisted chemical vapor deposition: Effect of the process parameters

Carbon nanotips have been synthesized from a thin carbon film deposited on silicon by bias-enhanced hot filament chemical vapor deposition under different process parameters. The results of scanning electron microscopy indicate that high-quality carbon nanotips can only be obtained under conditions when the ion flux is effectively drawn from the plasma sustained in a CH4 + NH3 + H2 gas mixture. It is shown that the morphology of the carbon nanotips can be controlled by varying the process parameters such as the applied bias, gas pressure, and the NH3 / H2 mass flow ratios. The nanotip formation process is examined through a model that accounts for surface diffusion, in addition to sputtering and deposition processes included in the existing models. This model makes it possible to explain the major difference in the morphologies of the carbon nanotips formed without and with the aid of the plasma as well as to interpret the changes of their aspect ratio caused by the variation in the ion/gas fluxes. Viable ways to optimize the plasma-based process parameters to synthesize high-quality carbon nanotips are suggested. The results are relevant to the development of advanced plasma-/ion-assisted methods of nanoscale synthesis and processing.

Analysis of photoluminescence background of Raman spectra of carbon nanotips grown by plasma-enhanced chemical vapor deposition

Carbon nanotips with different structures were synthesized by plasma-enhanced hot filament chemical vapor deposition and plasma-enhanced chemical vapor deposition using different deposition conditions, and they were investigated by scanning electron microscopy and Raman spectroscopy. The results indicate that the photoluminescence background of the Raman spectra is different for different carbon nanotips. Additionally, the Raman spectra of the carbon nanotips synthesized using nitrogen-containing gas precursors show a peak located at about 2120 cm-1 besides the common D and G peaks. The observed difference in the photoluminescence background is related to the growth mechanisms, structural properties, and surface morphology of a-C:H and a-C:H:N nanotips, in particular, the sizes of the emissive tips.

Observations on the formation, growth and chemical composition of aerosols in an urban environment

The charge and chemical composition of ambient particles in an urban environment were determined using a Neutral Particle and Air Ion Spectrometer and an Aerodyne compact Time-Of-Flight Aerosol Mass Spectrometer. Particle formation and growth events were observed on 20 of the 36 days of sampling, with eight of these events classified as strong. During these events, peaks in the concentration of intermediate and large ions were followed by peaks in the concentration of ammonium and sulphate, which were not observed in the organic fraction. Comparison of days with and without particle formation events revealed that ammonium and sulphate were the dominant species on particle formation days while high concentrations of biomass burning OA inhibited particle growth. Analyses of the degree of particle neutralisation lead us to conclude that an excess of ammonium enabled particle formation and growth. In addition, the large ion concentration increased sharply during particle growth, suggesting that during nucleation the neutral gaseous species ammonia and sulphuric acid react to form ammonium and sulphate ions. Overall, we conclude that the mechanism of particle formation and growth involved ammonia and sulphuric acid, with limited input from organics.

Graphitization of nanocrystalline carbon microcoils synthesized by catalytic chemical vapor deposition

Graphitization, a common process involving the transformation of metastable nongraphitic carbon into graphite is one of the major present-day challenges for micro- and nanocarbons due to their unique structural character and highly unusual thermal activation. Here we report on the successful graphitization of nanocrystalline carbon microcoils prepared by catalytic chemical vapor deposition and post-treated in argon atmosphere at temperatures ∼2500 °C for 2 h. The morphology, microstructure, and thermal properties of the carbon microcoils are examined in detail. The graphitization mechanism is discussed by invoking a model of structural transformation of the carbon microcoils. The results reveal that after graphitization the carbon microcoils are prominently purified and feature a clear helical morphology, as well as a more regular and ordered microstructure. The interlayer spacing of the carbon microcoils decreases from 0.36 to 0.34 nm, whereas the mean crystal sizes in the c - and a -directions increase from 1.64 to 2.04 nm and from 3.86 to 7.21 nm, respectively. Thermal treatment also substantially improves the antioxidation properties of the microcoils by lifting the oxidation onset temperature from 550 to 672 °C. This process may be suitable for other nongraphitic micro- and nanomaterials.

Carbon nanofiber growth in plasma-enhanced chemical vapor deposition

A theoretical model to describe the plasma-assisted growth of carbon nanofibers (CNFs) is proposed. Using the model, the plasma-related effects on the nanofiber growth parameters, such as the growth rate due to surface and bulk diffusion, the effective carbon flux to the catalyst surface, the characteristic residence time and diffusion length of carbon atoms on the catalyst surface, and the surface coverages, have been studied. The dependence of these parameters on the catalyst surface temperature and ion and etching gas fluxes to the catalyst surface is quantified. The optimum conditions under which a low-temperature plasma environment can benefit the CNF growth are formulated. These results are in good agreement with the available experimental data on CNF growth and can be used for optimizing synthesis of related nanoassemblies in low-temperature plasma-assisted nanofabrication. © 2008 American Institute of Physics.