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.

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.

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.

A history of the Irish Red Cross Society, 1939-1971

This research is concerned with assessing from a national perspective the role, work and historical impact of the Irish Red Cross Society (IRCS) between 1939 and 1971. During this period the IRCS discharged three primary functions: it provided first aid services both in war-time and peace-time; it pioneered public health and social care services; and acted as the State’s main agency for international humanitarian relief measures. Although primarily a national organisational history of the Society, it is not a history in isolation. A broader perspective demonstrates that the work undertaken by the IRCS has relevance to the medical, social, religious, cultural, political and diplomatic history of twentieth century Ireland. This study assesses the impact of a number of significant public health and social care initiatives which the IRCS implemented and developed since its inception and how most of these were subsequently developed independently by the State. During the early 1940s, the Society’s formation of a national blood transfusion service ultimately laid the foundations for the establishment of a national blood transfusion service. The Society’s steering of a national anti-tuberculosis campaign in the 1940s brought the issue of the eradication of TB to the fore and helped to change public attitudes towards the disease. The concept of caring for the needs of the elderly in Ireland was largely unknown until the IRCS began addressing the issue in the 1950s and, for more than two decades, was effectively the only organisation in the State that campaigned and introduced innovative services for the aged. The IRCS made a significant impact in terms of its commitment to the needs of refugees and the provision of international humanitarian relief from Ireland. The Society’s donation in 1945 of a fully equipped hospital to the population of Saint-Lo in France, its war-time overseas relief efforts and its post-war work for child refugees earned Ireland significant international recognition and prestige and, more importantly, justified Ireland’s war-time policy of neutrality. With Ireland’s admission to the UN, the government became more dependent on the IRCS to consolidate that position.

REVOLUTIONARY VIOLIN LITERATURE IN THE TRANSFORMATIVE PERIOD OF THE 20TH CENTURY, 1900-1970

In satisfaction of requirements for a Doctor of Musical Arts degree at the University of Maryland, College Park, three recitals were given consisting of works of the early 21st Century European composers. The works performed on these recitals showcase a variety of compositional styles that explore different qualities of the violin. The purpose of this project was to demonstrate how the war and conflict in Europe and attendant radical cultural and social developments affected these composers. The first recital program includes: Sonata for Violin and Cello and Piece en Forme de Habanera by Maurice Ravel; Op. 30 Mythesfor Violin and Piano by Karol Szymanowski; Concertina for Violin and Piano and Sonata No.2 for Violin Solo by Grazyna Bacewicz. The second recital program consists of: Sonata for Violin and Piano by Leos Janacek; Quartet for the End of Time: movement VIII "Louange a l'Immortalite de Jesus" by Oliver Messiaen; Sonata for Solo Violin by Erwin Schulhoff; and Passacaglia & Fuga for String Trio by Hans Krasa. The third recital highlights the works of Russian composers: Sonata for Violin and Piano Op.134 by Dmitri Shostakovich; and Violin Sonata No.2 in D major Op. 94 by Sergei Prokofiev. These composers represent individual, distinct and fascinating adaptation to events beyond their control as well as their power of transformation. The first recital was performed in collaboration with Hsiang-Ling Hsiao on piano and Gozde Yasar on cello. The second recital was given with Hsiang-Ling Hsiao on piano, Gozde Yasar on cello, and Asli Gultekin Ozek on viola. The third recital was performed with David Ballena on piano. The recitals were recorded on compact discs and are archived within the Digital Repository at the University of Maryland (DRUM).

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.

Patrick Moore, Arthur C. Clarke and ‘British Outer Space’ in the mid 20th century

This article seeks to explore a notion of 'British outer space' in the mid 20th century with reference to the British Interplanetary Society and the works of Patrick Moore and Arthur C. Clarke. Geographies of outer space have been examined following early work by Denis Cosgrove on the Apollo space photographs. Cosgrove's work has encouraged a growing body of work that seeks to examine both the 'Earth from space' perspective as well as its reciprocal, 'space from Earth'. This article aligns itself with the latter viewpoint, in attempting to define a national culture of 'British outer space'. This is found to have an important connection with the British Interplanetary Society, founded in 1933 near Liverpool, which went on to influence the works of Patrick Moore, who edited the magazine Spaceflight and presented the television programme The Sky at Night, and Arthur C. Clarke, who became known as a science fiction writer through his early novels in the 1950s. The themes of audience participation and human destiny in outer space are examined in a close reading of these two case studies, and further engagement with cultures of outer space in geography is encouraged. © The Author(s) 2012.