Diferenças de expectativas em auditorias independentes: estudo comparativo sobre expectation gap, em cenário globalizado

O presente estudo objetiva analisar as características das diferenças de expectativas entre o público geral e os auditores independentes, no que diz respeito às demonstrações contábeis. Para isso, incorreu-se em uma pesquisa de artigos científicos em que os autores investigam o problema, cada um em determinado país, e as causas de sua ocorrência. Essa análise da literatura permitiu verificar as similaridades e sugestões para reduzir o fenômeno, em cenário globalizado, e compará-las. Os principais achados demonstram que, de maneira geral, os problemas são globalmente relacionados, assim como as sugestões, e que se torna essencial medidas para amenizar o problema. Tanto os auditores independentes quanto os usuários das demonstrações contábeis tem conhecimento da existência dessa diferença de expectativa, sendo uma ameaça para o bom andamento de uma economia capitalista o desconforto dos usuários caso ocorra à manutenção dessa diferença de expectativa. Dessa maneira, uma mudança na estrutura do cenário atual das empresas de auditoria independente torna-se fundamental.

An investigation of the recaptures rates for tagged brown trout stocked into the River Ribble

The angling season for non-migratory brown trout, in the Environment Agency (EA) North West Region, runs from March 15th to September 30th. Each year, large numbers of farm reared brown trout are stocked into the rivers of the North West Region's Central Area. In 1994, approximately 20,000 brown trout were introduced into the River systems of the Lune, Wyre and Ribble by local angling clubs and fishery owners. Most of these fish were stocked at a length greater than that defined by local byelaws as the takeable size (200mm). Introductions are made to supplement the existing wild brown trout populations within the river and increase the probability of an angler catching a fish. Stocking with fish of a sufficient length allows the successful angler to remove the catch for their own use. In this way, stretches of the rivers are effectively managed as "put and take" fisheries for brown trout. A number of brown trout fingerlings are also introduced each year by angling clubs and fishery owners. These are stocked with the expectation that the fish will survive in the river to grow, over-winter, and eventually attain a takable size with an increased degree of "wildness". The lower cost of fingerlings, as opposed to trout of a takable length, makes their introduction more attractive to angling clubs since a greater number can be stocked for a given cost. Although the practise of stocking brown trout has occurred for many years in the Central Area, there is little information of its success in terms of increasing anglers catches, or the survival offish introduced. This study was initiated to determine the recapture rates by angling of brown trout following their introduction into a river fishery. The information gained from this study can then be used to give guidance to angling clubs and fishery owners on the optimal strategies for stocking fish.

Effects of Spring Temperatures on the Strength of Selection on Timing of Reproduction in a Long-Distance Migratory Bird

Climate change has differentially affected the timing of seasonal events for interacting trophic levels, and this has often led to increased selection on seasonal timing. Yet, the environmental variables driving this selection have rarely been identified, limiting our ability to predict future ecological impacts of climate change. Using a dataset spanning 31 years from a natural population of pied flycatchers (Ficedula hypoleuca), we show that directional selection on timing of reproduction intensified in the first two decades (1980-2000) but weakened during the last decade (2001-2010). Against expectation, this pattern could not be explained by the temporal variation in the phenological mismatch with food abundance. We therefore explored an alternative hypothesis that selection on timing was affected by conditions individuals experience when arriving in spring at the breeding grounds: arriving early in cold conditions may reduce survival. First, we show that in female recruits, spring arrival date in the first breeding year correlates positively with hatch date; hence, early-hatched individuals experience colder conditions at arrival than late-hatched individuals. Second, we show that when temperatures at arrival in the recruitment year were high, early-hatched young had a higher recruitment probability than when temperatures were low. We interpret this as a potential cost of arriving early in colder years, and climate warming may have reduced this cost. We thus show that higher temperatures in the arrival year of recruits were associated with stronger selection for early reproduction in the years these birds were born. As arrival temperatures in the beginning of the study increased, but recently declined again, directional selection on timing of reproduction showed a nonlinear change. We demonstrate that environmental conditions with a lag of up to two years can alter selection on phenological traits in natural populations, something that has important implications for our understanding of how climate can alter patterns of selection in natural populations.

What Can the Brain Teach Us about Winemaking? An fMRI Study of Alcohol Level Preferences

Over the last few decades, wine makers have been producing wines with a higher alcohol content, assuming that they are more appreciated by consumers. To test this hypothesis, we used functional magnetic imaging to compare reactions of human subjects to different types of wine, focusing on brain regions critical for flavor processing and food reward. Participants were presented with carefully matched pairs of high- and low- alcohol content red wines, without informing them of any of the wine attributes. Contrary to expectation, significantly greater activation was found for low- alcohol than for high- alcohol content wines in brain regions that are sensitive to taste intensity, including the insula as well as the cerebellum. Wines were closely matched for all physical attributes except for alcohol content, thus we interpret the preferential response to the low- alcohol content wines as arising from top-down modulation due to the low alcohol content wines inducing greater attentional exploration of aromas and flavours. The findings raise intriguing possibilities for objectively testing hypotheses regarding methods of producing a highly complex product such as wine.

A Test of Computer-assisted Matching Using the North Pacific Humpback Whale, Megaptera novaeangliae, Tail Flukes Photograph Collection

Testing was conducted of a computer-assisted system for matching humpback whale tail flukes photographs. Trials with a 12,000-photographs database found no differences in match success between matching by computer and matching by comparing smaller catalogs ranging in size from 200 to 400 photographs. Tests with a 24,000-photographs database showed that, on average, the first match was found after examining about 130 photographs whether the photograph quality was excellent, good, or poor. Match success did not appear to be strongly related to whether the tail flukes had especially distinctive markings or pigment patterns (recognition quality). An advantage of computer-assisted matching is the ability to compare new photographs to the entire North Pacific collection, where no bias is introduced based on expectation of resightings within or between specific areas, or based on expectation of behavioral role (e.g. matching “known” females to “known” females).

The Cheshire Meres an analysis of data and a prioritisation of sites

This is a report on the Analysis of Data and a Prioritisation of Sites at the Cheshire Meres by the Institute of Freshwater Ecology. The report addresses data collected by the Agency for 24 basin sites in Cheshire. At least two samples were collected from each site, though not simultaneously. Sites were visited in May/June and in November. The determinands are standard and they included: water, temperature, conductivity, pH, DO, fractional white light penetration, TSS, chlorophyll, TP, ortho-phosphate, nitrate-, nitrite-, ammonium and silicate. Though concentrations were often higher than for other lakes in the region, rather exceeding criteria for classification as eutrophic lakes, the results confirmed that the series of lakes is, naturally, highly eutrophic and nothing in the present data differs so far from expectation that is persuasive that the ecosystems are reacting adversely to environmental stress. The data set is review and summarised, site-by-site, in an appendix. The grounds for prioritisation are discussed. Whether or not this preferred prioritised option is adopted, the Agency is recommended to review the way it carries out monitoring. The determinands and the sampling frequency need to be geared to the information that is required.

Efficient sampling of atomic configurational spaces.

We describe a method to explore the configurational phase space of chemical systems. It is based on the nested sampling algorithm recently proposed by Skilling (AIP Conf. Proc. 2004, 395; J. Bayesian Anal. 2006, 1, 833) and allows us to explore the entire potential energy surface (PES) efficiently in an unbiased way. The algorithm has two parameters which directly control the trade-off between the resolution with which the space is explored and the computational cost. We demonstrate the use of nested sampling on Lennard-Jones (LJ) clusters. Nested sampling provides a straightforward approximation for the partition function; thus, evaluating expectation values of arbitrary smooth operators at arbitrary temperatures becomes a simple postprocessing step. Access to absolute free energies allows us to determine the temperature-density phase diagram for LJ cluster stability. Even for relatively small clusters, the efficiency gain over parallel tempering in calculating the heat capacity is an order of magnitude or more. Furthermore, by analyzing the topology of the resulting samples, we are able to visualize the PES in a new and illuminating way. We identify a discretely valued order parameter with basins and suprabasins of the PES, allowing a straightforward and unambiguous definition of macroscopic states of an atomistic system and the evaluation of the associated free energies.

A stochastic model of temporal variations in monthly temperature, precipitation, snowfall, and resulting snowpack

We report a Monte Carlo representation of the long-term inter-annual variability of monthly snowfall on a detailed (1 km) grid of points throughout the southwest. An extension of the local climate model of the southwestern United States (Stamm and Craig 1992) provides spatially based estimates of mean and variance of monthly temperature and precipitation. The mean is the expected value from a canonical regression using independent variables that represent controls on climate in this area, including orography. Variance is computed as the standard error of the prediction and provides site-specific measures of (1) natural sources of variation and (2) errors due to limitations of the data and poor distribution of climate stations. Simulation of monthly temperature and precipitation over a sequence of years is achieved by drawing from a bivariate normal distribution. The conditional expectation of precipitation. given temperature in each month, is the basis of a numerical integration of the normal probability distribution of log precipitation below a threshold temperature (3°C) to determine snowfall as a percent of total precipitation. Snowfall predictions are tested at stations for which long-term records are available. At Donner Memorial State Park (elevation 1811 meters) a 34-year simulation - matching the length of instrumental record - is within 15 percent of observed for mean annual snowfall. We also compute resulting snowpack using a variation of the model of Martinec et al. (1983). This allows additional tests by examining spatial patterns of predicted snowfall and snowpack and their hydrologic implications.

A sudden collapse in distribution of Pacific sardine (Sardinops sagax) off southwestern Australia enables an objective re-assessment of biomass estimates

Fishery-independent estimates of spawning biomass (BSP) of the Pacific sardine (Sardinops sagax) on the south and lower west coasts of Western Australia (WA) were obtained periodically between 1991 and 1999 by using the daily egg production method (DEPM). Ichthyoplankton data collected during these surveys, specifically the presence or absence of S. sagax eggs, were used to investigate trends in the spawning area of S. sagax within each of four regions. The expectation was that trends in BSP and spawning area were positively related. With the DEPM model, estimates of BSP will change proportionally with spawning area if all other variables remain constant. The proportion of positive stations (PPS), i.e., stations with nonzero egg counts — an objective estimator of spawning area — was high for all south coast regions during the early 1990s (a period when the estimated BSP was also high) and then decreased after the mid-1990s. There was a decrease in PPS from the mid-1990s to 1999. The particularly low estimates in 1999 followed a severe epidemic mass mortality of S. sagax throughout their range across southern Australia. Deviations from the expected relationship between BSP and PPS were used to identify uncertainty around estimates of BSP. Because estimation of spawning area is subject to less sampling bias than estimation of BSP, the deviation in the relation between the two provides an objective basis for adjusting some estimates of the latter. Such an approach is particularly useful for fisheries management purposes when sampling problems are suspected to be present. The analysis of PPS undertaken from the same set of samples from which the DEPM estimate is derived will help provide information for stock assessments and for the management of purse-seine fisheries.

Monte Carlo simulation of streamflow of the Salt River, Arizona

EXTRACT (SEE PDF FOR FULL ABSTRACT): Evaluations of the impact of climate change (such as a greenhouse effect) upon water resources should represent both the expected change and the uncertainty in that expectation. Since water resources such as streamflow and reservoir levels depend on a variety of factors, each of which is subject to significant uncertainty, it is desirable to formulate methods of representing that uncertainty in the forcing factors and from this determine the uncertainty in the response variables of interest. We report here progress in the representation of the uncertainty in climate upon the uncertainty in the estimated hydrologic response.

Adaptive evolution of MRGX2, a human sensory neuron specific gene involved in nociception

MRGX2, a G-protein-coupled receptor, is specifically expressed in the sensory neurons of the human peripheral nervous system and involved in nociception. Here, we studied DNA polymorphism patterns and evolution of the MRGX2 gene in world-wide human populations and the representative nonhuman primate species. Our results demonstrated that MRGX2 had undergone adaptive changes in the path of human evolution, which were likely caused by Darwinian positive selection. The patterns of DNA sequence polymorphisms in human populations showed an excess of derived substitutions, which against the expectation of neutral evolution, implying that the adaptive evolution of MRGX2 in humans was a relatively recent event. The reconstructed secondary structure of the human MRGX2 revealed that three of the four human-specific amino acid substitutions were located in the extra-cellular domains. Such critical substitutions may alter the interactions between MRGX2 protein and its ligand, thus, potentially led to adaptive changes of the pain-perception-related nervous system during human evolution. (c) 2005 Elsevier B.V. All rights reserved.

A study on performances of intensification in the farming system of a shrimp farm at Cox's Bazar, Bangladesh

This study examines the harvest and mean production in relation to the stocking of P. monodon fry during the period between March 1992 and October 1994, at the farm owned by M/s Monugung Sea Food Ltd., Cox's Bazar. The analysis shows that production figures were initially up to expectation, but after harvesting 4 crops within 16 months, production sharply decreased. The unexpected high mortality of the growing stock was due to outbreak of an uncontrollabe disease (Vibriosis). Significantly higher variations in production, survival and growth were also noted among the different treatments.

Performance of choked unsteady ejector-nozzles for use in pressure-gain combustors

If the conventional steady flow combustor of a gas turbine is replaced with a device which achieves a pressure gain during the combustion process then the thermal efficiency of the cycle is raised. All such 'Pressure Gain Combustors' (e.g. PDEs, pulse combustors or wave rotors) are inherently unsteady flow devices. For such a device to be practically installed in a gas turbine it is necessary to design a downstream row of turbine vanes which will both accept the combustors unsteady exit flow and deliver a flow which the turbine rotor can accept. The design requirements of such a vane are that its exit flow both retains the maximum time-mean stagnation pressure gain (the pressure gain produced by the combustor is not lost) and minimises the amplitude of unsteadiness (reduces unsteadiness entering the downstream rotor). In this paper the exit of the pressure gain combustor is simulated with a cold unsteady jet. The first stage vane is simulated by a one-dimensional choked ejector nozzle with no turning. The time-mean and rms stagnation pressure at nozzle exit is measured. A number of geometric configurations are investigated and it is shown that the optimal geometry both maximizes time mean stagnation pressure gain (75% of that in the exit of the unsteady jet) and minimizes the amplitude of unsteadiness (1/3 of that in the primary jet). The structure of the unsteady flow within the ejector nozzle is determined computationally. Copyright © 2009 by J Heffer and R Miller.

A transonic vane for use downstream of a pressure gain combustor

Replacing a conventional combustor in a gas turbine with one that produces a pressure gain could significantly raise cycle efficiency. For this efficiency gain to be achieved the exit flow from the combustor must be coupled to the downstream turbine such that the pressure gain produced by the combustor is retained and such that the turbine efficiency is maintained. The exit flow from a pressure gain combustor will often contain a high velocity unsteady jet. It has previously been proposed that ejectors should be used to harness the energy in the unsteady jet, this paper proposes combining an ejector with the first stage vane, producing a single compact component that preserves the combustion driven pressure gain and delivers a suitable flow to the turbine so that its efficiency is not compromised. This novel component has been experimentally tested for the first time. The performance of this first prototype design is found to be low due to high levels of loss generated by secondary flows. However possible mitigation strategies are discussed. It is shown that the unsteadiness at exit form the ejector-vane is reduced compared to the inlet flow. If a pulse combustor were incorporated into a gas turbine, it is unlikely that the level of unsteadiness experienced in a downstream rotor will be significantly larger that that due to the periodic passing of upstream wakes. Copyright © 2010 by Jonathan Heffer.

Unsteady ejectors: The effect of driver jet mark-space ratio

mark Unsteady ejectors can be driven by a wide range of driver jets. These vary from pulse detonation engines, which typically have a long gap between each slug of fluid exiting the detonation tube (mark-space ratios in the range 0.1-0.2) to the exit of a pulsejet where the mean mass flow rate leads to a much shorter gap between slugs (mark-space ratios in the range 2-3). The aim of this paper is to investigate the effect of mark-space ratio on the thrust augmentation of an unsteady ejector. Experimental testing was undertaken using a driver jet with a sinusoidal exit velocity profile. The mean value, amplitude and frequency of the velocity profile could be changed allowing the length to diameter ratio of the fluid slugs L/D and the mark-space ratio (the ratio of slug length to the spacing between slugs) L/S to be varied. The setup allowed L/S of the jet to vary from 0.8 to 2.3, while the L/D ratio of the slugs could take any values between 3.5 and 7.5. This paper shows that as the mark-space ratio of the driver jet is increased the thrust augmentation drops. Across the range of mark-space ratios tested, there is shown to be a drop in thrust augmentation of 0.1. The physical cause of this reduction in thrust augmentation is shown to be a decrease in the percentage time over which the ejector entrains ambient fluid. This is the direct result ofthe space between consecutive slugs in the driver jet decreasing. The one dimensional model reported in Heffer et al. [1] is extended to include the effect of varying L/S and is shown to accurately capture the experimentally measured behavior ofthe ejector. Copyright © 2010 by the American Institute of Aeronautics and Astronautics, Inc.