City-level auditor industry specialization, economies of scale, and audit pricing

We examine the effects of city-level auditor industry specialization and scale economies on audit pricing in the United States. Using a sample of Big N clients for the 2000-2007 period, and a scale measure based on percentile rankings of the number of audit clients at the city-industry level, we document significant specialization premiums and scale discounts in both the pre- and post-Sarbanes-Oxley Act (SOX) periods. However, the effects of industry specialization and scale economies on audit pricing are highly interactive. The negative effect of city-industry scale on audit fees obtains only for clients of specialist auditors. By contrast, clients of non-specialist auditors obtain scale discounts only when they enjoy strong bargaining power, suggesting that auditors are "forced" to pass on scale economies to clients with greater bargaining power.

Determination of particle concentration in the breathing zone for four different types of office ventilation systems

Many factors affect the airflow patterns, thermal comfort, contaminant removal efficiency and indoor air quality at individual workstations in office buildings. In this study, four ventilation systems were used in a test chamber designed to represent an area of a typical office building floor and reproduce the real characteristics of a modern office space. Measurements of particle concentration and thermal parameters (temperature and velocity) were carried out for each of the following types of ventilation systems: a) conventional air distribution system with ceiling supply and return; b) conventional air distribution system with ceiling supply and return near the floor; c) underfloor air distribution system; and d) split system. The measurements aimed to analyse the particle removal efficiency in the breathing zone and the impact of particle concentration on an individual at the workstation. The efficiency of the ventilation system was analysed by measuring particle size and concentration, ventilation effectiveness and the Indoor/Outdoor ratio. Each ventilation system showed different airflow patterns and the efficiency of each ventilation system in the removal of the particles in the breathing zone showed no correlation with particle size and the various methods of analyses used.

Exposure to particles from laser printers operating within office workplaces

While recent research has provided valuable information as to the composition of laser printer particles, their formation mechanisms, and explained why some printers are emitters whilst others are low emitters, fundamental questions relating to the potential exposure of office workers remained unanswered. In particular, (i) what impact does the operation of laser printers have on the background particle number concentration (PNC) of an office environment over the duration of a typical working day?; (ii) what is the airborne particle exposure to office workers in the vicinity of laser printers; (iii) what influence does the office ventilation have upon the transport and concentration of particles?; (iv) is there a need to control the generation of, and/or transport of particles arising from the operation of laser printers within an office environment?; (v) what instrumentation and methodology is relevant for characterising such particles within an office location? We present experimental evidence on printer temporal and spatial PNC during the operation of 107 laser printers within open plan offices of five buildings. We show for the first time that the eight-hour time-weighted average printer particle exposure is significantly less than the eight-hour time-weighted local background particle exposure, but that peak printer particle exposure can be greater than two orders of magnitude higher than local background particle exposure. The particle size range is predominantly ultrafine (< 100nm diameter). In addition we have established that office workers are constantly exposed to non-printer derived particle concentrations, with up to an order of magnitude difference in such exposure amongst offices, and propose that such exposure be controlled along with exposure to printer derived particles. We also propose, for the first time, that peak particle reference values be calculated for each office area analogous to the criteria used in Australia and elsewhere for evaluating exposure excursion above occupational hazardous chemical exposure standards. A universal peak particle reference value of 2.0 x 104 particles cm-3 has been proposed.

Vertical particle concentration profiles around urban office buildings

Despite its role in determining both indoor and outdoor human exposure to anthropogenic particles, there is limited information describing vertical profiles of particle concentrations in urban environments, especially for ultrafine particles. Furthermore, the results of the few studies performed have been inconsistent. As such, this study aimed to assess the influence of vehicle emissions and nucleation formation on particle characteristics (particle number size distribution-PNSD and PM 2.5 concentration) at different heights around three urban office buildings located next to busy roads in Brisbane, Australia, and place these results in the broader context of the existing literature. Two sets of instruments were used to simultaneously measure PNSD, particle number (PN) and PM 2.5 concentrations, respectively, for up to three weeks at each building. The results showed that both PNSD and PM 2.5 concentration around building envelopes were influenced by vehicle emissions and new particle formation, and that they exhibited variability across the three different office buildings. During nucleation events, PN concentration in size range of <30 nm and total PN concentration increased (7-65% and 5-46%, respectively), while PM 2.5 concentration decreased (36-52%) with height. This study has shown an under acknowledged role for nucleation in producing particles that can affect large numbers of people, due to the high density and occupancy of urban office buildings and the fact that the vast majority of people's time is spent indoors. These findings highlight important new information related to the previously overlooked role of particle formation in the urban atmosphere and its potential effects on selection of air intake locations and appropriate filter types when designing or upgrading mechanical ventilation systems in urban office buildings. The results also serve to better define particle behaviour and variability around building envelopes, which has implications for studies of both human exposure and particle dynamics. © 2012 Author(s).

Influence of filtration on I/O particle concentration ratios at urban office buildings

Epidemiological research has consistently shown an association between fine and ultrafine particle concentrations, and increases in both respiratory and cardiovascular morbidity and mortality. These particles, often found in vehicle emissions outside buildings, can penetrate inside via their envelopes and mechanically ventilated systems. Indoor activities such as printing, cooking and cleaning, as well as the movement of building occupants are also an additional source of these particles. In this context, the filtration systems of mechanically ventilated buildings can reduce indoor particle concentrations. Several studies have quantified the efficiency of dry-media and electrostatic filters, but they mainly focused on the particle size range > 300 nm. Some others studied ultrafine particles but their investigations were conducted in laboratories. At this point, there is still only limited information on in situ filter efficiency and an incomplete understanding of filtration influence on I/O ratios of particle concentrations. To help address these gaps in knowledge and provide new information for the selection of appropriate filter types in office building HVAC systems, we aimed to: (1) measure particle concentrations at up and down stream flows of filter devices, as well as outdoor and indoor office buildings; (2) quantify efficiency of different filter types at different buildings; and (3) assess the impact of these filters on I/O ratios at different indoor and outdoor source operation scenarios.

Influence of ventilation and filtration on indoor particle concentrations in urban office buildings

This study aimed to quantify the efficiency of deep bag and electrostatic filters, and assess the influence of ventilation systems using these filters on indoor fine (<2.5 µm) and ultrafine particle concentrations in commercial office buildings. Measurements and modelling were conducted for different indoor and outdoor particle source scenarios at three office buildings in Brisbane, Australia. Overall, the in-situ efficiency, measured for particles in size ranges 6 to 3000 nm, of the deep bag filters ranged from 26.3 to 46.9% for the three buildings, while the in-situ efficiency of the electrostatic filter in one building was 60.2%. The highest PN and PM2.5 concentrations in one of the office buildings (up to 131% and 31% higher than the other two buildings, respectively) were due to the proximity of the building’s HVAC air intakes to a nearby bus-only roadway, as well as its higher outdoor ventilation rate. The lowest PN and PM2.5 concentrations (up to 57% and 24% lower than the other two buildings, respectively) were measured in a building that utilised both outdoor and mixing air filters in its HVAC system. Indoor PN concentrations were strongly influenced by outdoor levels and were significantly higher during rush-hours (up to 41%) and nucleation events (up to 57%), compared to working-hours, for all three buildings. This is the first time that the influence of new particle formation on indoor particle concentrations has been identified and quantified. A dynamic model for indoor PN concentration, which performed adequately in this study also revealed that using mixing/outdoor air filters can significantly reduce indoor particle concentration in buildings where indoor air was strongly influenced by outdoor particle levels. This work provides a scientific basis for the selection and location of appropriate filters and outdoor air intakes, during the design of new, or upgrade of existing, building HVAC systems. The results also serve to provide a better understanding of indoor particle dynamics and behaviours under different ventilation and particle source scenarios, and highlight effective methods to reduce exposure to particles in commercial office buildings.

Optimisation of indoor environmental quality and energy consumption within office buildings

This research investigated airborne particle characteristics and their dynamics inside and around the envelope of mechanically ventilated office buildings, together with building thermal conditions and energy consumption. Based on these, a comprehensive model was developed to facilitate the optimisation of building heating, ventilation and air conditioning systems, in order to protect the health of their occupants and minimise the energy requirements of these buildings.

Does the size of subsamples taken from multispecies trawl catches affect estimates of catch composition and abundance?

Although subsampling is a common method for describing the composition of large and diverse trawl catches, the accuracy of these techniques is often unknown. We determined the sampling errors generated from estimating the percentage of the total number of species recorded in catches, as well as the abundance of each species, at each increase in the proportion of the sorted catch. We completely partitioned twenty prawn trawl catches from tropical northern Australia into subsamples of about 10 kg each. All subsamples were then sorted, and species numbers recorded. Catch weights ranged from 71 to 445 kg, and the number of fish species in trawls ranged from 60 to 138, and invertebrate species from 18 to 63. Almost 70% of the species recorded in catches were "rare" in subsamples (less than one individual per 10 kg subsample or less than one in every 389 individuals). A matrix was used to show the increase in the total number of species that were recorded in each catch as the percentage of the sorted catch increased. Simulation modelling showed that sorting small subsamples (about 10% of catch weights) identified about 50% of the total number of species caught in a trawl. Larger subsamples (50% of catch weight on average) identified about 80% of the total species caught in a trawl. The accuracy of estimating the abundance of each species also increased with increasing subsample size. For the "rare" species, sampling error was around 80% after sorting 10% of catch weight and was just less than 50% after 40% of catch weight had been sorted. For the "abundant" species (five or more individuals per 10 kg subsample or five or more in every 389 individuals), sampling error was around 25% after sorting 10% of catch weight, but was reduced to around 10% after 40% of catch weight had been sorted.

Panama City Fisheries Resources Office: FY 2009 Annual Report

HIGHLIGHTS FOR FY 2009 1. Completed the second of a two-year Gulf sturgeon population study on the Choctawhatchee River, Florida. The juvenile, sub adult and adult Gulf sturgeon population was estimated at 3,400 fish. 2. Three young of year Gulf sturgeon were collected by Corps of Engineers biologists in the upper Brothers Rivers. 3. Two YCC enrollees spent eight weeks assisting PCFO biologists and Tyndall AFB with various projects. 4. The Gulf Sturgeon 5-Year Summary and Evaluation was completed. 5. Karen Herrington co-authored a peer-reviewed journal article for a striped bass symposium at the annual American Fisheries Society meeting, which will be published in the symposium proceedings. The article reviews the past 25 years of striped bass restoration in the ACF and is titled “Restoration of Gulf Striped Bass: Lessons and Management Implications”. 6. We documented recent purple bankclimber recruitment in the Ochlockonee River for the first time in several years. 7. We provided over 200 genetic samples to Warm Springs Fish Technology Center to compare mussel populations and genetic diversity, rank populations by status, and facilitate recovery actions. 8. We established permanent mussel monitoring locations in Sawhatchee Creek and the Flint River to examine trends in population size, survival, and recruitment. 9. We provided a prioritized list to the Federal Emergency Management Agency of 197 stream crossings that occur near freshwater mussel populations in order to facilitate habitat restoration following major flooding in Alabama, Florida, and Georgia in the spring of 2009.

Panama City Fisheries Resources Office: FY 2006 Annual Report

HIGHLIGHTS FOR FY 2006 1. Captured and tagged 475 Gulf sturgeons in five Florida rivers and one bay. 2. Documented Gulf sturgeon marine movement and habitat use in the Gulf of Mexico. 3. Assisted the National Oceanic and Atmospheric Administration (NOAA) with the collection of Gulf sturgeon, implantation of acoustic tags, and monitoring of fish in a study to examine movement patterns and habitat use in Pensacola and Choctawhatchee bays post-Hurricane Ivan. 4. Provided technical assistance to Jon “Bo” Sawyer in completing a study – Summer Resting Areas of the Gulf Sturgeon in the Conecuh/Escambia River System, Alabama-Florida – for acquiring a Degree of Master of Science at Troy University, Alabama. 5. Coordinated tagging and data collection with NOAA observers aboard trawlers while collecting Gulf sturgeon during dredging operations in the coastal Gulf of Mexico. 6. Hosted the 7th Annual Gulf Sturgeon Workshop. 7. Implemented Gulf Striped Bass Restoration Plan by coordinating the 23rd Annual Morone Workshop, leading the technical committee, transporting broodfish, coordinating the stocking on the Apalachicola-Chattahoochee-Flint (ACF) river system, and evaluating post-stocking success. 8. Continued updating and managing the Freshwater Mussel Survey Database, a Geographic Information System (GIS) database, for over 800 unique sites in the Northeast Gulf (NEG) drainages in Alabama (AL), Georgia (GA), and Florida (FL). 9. Formed a recovery implementation team for listed mussels in the ACF river basin and oversaw grant cooperative agreements for 14 listed and candidate freshwater mussels in the NEG watersheds. 10. Initiated a project in the Apalachicola River to relocate mussels stranded as a result of drought conditions, and calculate river flows at which mussels would be exposed. 11. Initiated a project in Sawhatchee Creek, Georgia to determine the status of threatened and endangered (T&E) freshwater mussels and target restoration projects, population assessments, and potential population augmentation to lead toward recovery of the listed species. 12. Initiated a study to determine the age and growth of the endangered fat threeridge mussel (Amblema neislerii). 13. Provided technical assistance to the Panama City Ecological Services office for a biological opinion on the operations of Jim Woodruff Lock and Dam and its effects on the listed species and designated and proposed critical habitat in the Apalachicola River, Florida. 14. Assisted with a multi-State, inter-agency team to develop a management plan to restore the Alabama shad in the ACF river system. 15. Conducted fishery surveys on Tyndall AFB, Florida and Ft. Benning, Georgia and completed a report with recommendations for future recreational fishery needs. 16. Provided fishery technical assistance to four National Wildlife Refuges (NWR) (i.e., Okefenokee NWR, Banks Lake NWR, St. Vincent NWR, and St. Marks NWR). 17. Initiated an Aquatic Resources and Recreation Fishing Survey on Department of Defense facilities located in Region 4. 18. Identified 130 road-stream crossings on Eglin AFB for rehabilitation and elimination of sediment imputs. 19. Continued the Aquatics Monitoring Program at Eglin AFB to assess techniques that determine current status and sustainability of aquatic habitat and develop a measure to determine quality or degradation of habitat. 20. Assisted Eglin AFB Natural Resource managers in revising the installation’s Integrated Natural Resources Management Plan (INRMP) and its associated component plans. 21. Coordinated recovery efforts for the endangered Okaloosa darter including population/life history surveys, stream restoration, and outreach activities. 22. Initiated a comprehensive status review of the Okaloosa darter with analyses performed to assess available habitat, preferred habitats, range expansions/reductions/fragmentations, population size, and probability of extinction. 23. Assisted the Gulf Coastal Plain Ecosystem Partnership and the Florida Fish and Wildlife Conservation Commission (FWC) under a Memorandum of Agreement to develop conservation strategies, implement monitoring and assessment programs, and secure funds for aquatic management programs in six watersheds in northwest Florida and southeast Alabama. 24. Entered into a cooperative agreement with the U.S. Air Force to encourage the conservation and rehabilitation of natural resources at Hurlburt Field, Florida. 25. Multiple outreach projects were completed to detail aquatic resources’ conservation needs and opportunities; including National Fishing Week, Earth Day, several festivals, and school outreach.

Modeling seabird group size: implications for ecological impact assessments

The purpose of this project is to model seabird flock size data to provide recommendations to the Bureau of Ocean and Energy Management for offshore wind turbine placement. Our hypothesis is that ecological characteristics influence which statistical distribution will provide the best fit to seabird flock size data. To test this, seabird species can be grouped based on shared ecological traits, such as foraging mechanism or diet.

On the Size Distribution of Autonomous Systems

This paper explores reasons for the high degree of variability in the sizes of ASes that have recently been observed, and the processes by which this variable distribution develops. AS size distribution is important for a number of reasons. First, when modeling network topologies, an AS size distribution assists in labeling routers with an associated AS. Second, AS size has been found to be positively correlated with the degree of the AS (number of peering links), so understanding the distribution of AS sizes has implications for AS connectivity properties. Our model accounts for AS births, growth, and mergers. We analyze two models: one incorporates only the growth of hosts and ASes, and a second extends that model to include mergers of ASes. We show analytically that, given reasonable assumptions about the nature of mergers, the resulting size distribution exhibits a power law tail with the exponent independent of the details of the merging process. We estimate parameters of the models from measurements obtained from Internet registries and from BGP tables. We then compare the models solutions to empirical AS size distribution taken from Mercator and Skitter datasets, and find that the simple growth-based model yields general agreement with empirical data. Our analysis of the model in which mergers occur in a manner independent of the size of the merging ASes suggests that more detailed analysis of merger processes is needed.

Construction of invisibility cloaks of arbitrary shape and size using planar layers of metamaterials

Transformation optics (TO) is a powerful tool for the design of electromagnetic and optical devices with novel functionality derived from the unusual properties of the transformation media. In general, the fabrication of TO media is challenging, requiring spatially varying material properties with both anisotropic electric and magnetic responses. Though metamaterials have been proposed as a path for achieving such complex media, the required properties arising from the most general transformations remain elusive, and cannot implemented by state-of-the-art fabrication techniques. Here, we propose faceted approximations of TO media of arbitrary shape in which the volume of the TO device is divided into flat metamaterial layers. These layers can be readily implemented by standard fabrication and stacking techniques. We illustrate our approximation approach for the specific example of a two-dimensional, omnidirectional "invisibility cloak", and quantify its performance using the total scattering cross section as a practical figure of merit. © 2012 American Institute of Physics.

The development of a new dust uplift scheme in the Met Office Unified Model

Aeolian mineral dust aerosol is an important consideration in the Earth's radiation budget as well as a source of nutrients to oceanic and land biota. The modelling of aeolian mineral dust has been improving consistently despite the relatively sparse observations to constrain them. This study documents the development of a new dust emissions scheme in the Met Office Unified ModelTM (MetUM) based on the Dust Entrainment and Deposition (DEAD) module. Four separate case studies are used to test and constrain the model output. Initial testing was undertaken on a large dust event over North Africa in March 2006 with the model constrained using AERONET data. The second case study involved testing the capability of the model to represent dust events in the Middle East without being re-tuned from the March 2006 case in the Sahara. While the model is unable to capture some of the daytime variation in AERONET AOD there is good agreement between the model and observed dust events. In the final two case studies new observations from in situ aircraft data during the Dust Outflow and Deposition to the Ocean (DODO) campaigns in February and August 2006 were used. These recent observations provided further data on dust size distributions and vertical profiles to constrain the model. The modelled DODO cases were also compared to AERONET data to make sure the radiative properties of the dust were comparable to observations. Copyright © 2009 Royal Meteorological Society and Crown Copyright

Estimating interchannel observation-error correlations for IASI radiance data in the Met Office system

The optimal utilisation of hyper-spectral satellite observations in numerical weather prediction is often inhibited by incorrectly assuming independent interchannel observation errors. However, in order to represent these observation-error covariance structures, an accurate knowledge of the true variances and correlations is needed. This structure is likely to vary with observation type and assimilation system. The work in this article presents the initial results for the estimation of IASI interchannel observation-error correlations when the data are processed in the Met Office one-dimensional (1D-Var) and four-dimensional (4D-Var) variational assimilation systems. The method used to calculate the observation errors is a post-analysis diagnostic which utilises the background and analysis departures from the two systems. The results show significant differences in the source and structure of the observation errors when processed in the two different assimilation systems, but also highlight some common features. When the observations are processed in 1D-Var, the diagnosed error variances are approximately half the size of the error variances used in the current operational system and are very close in size to the instrument noise, suggesting that this is the main source of error. The errors contain no consistent correlations, with the exception of a handful of spectrally close channels. When the observations are processed in 4D-Var, we again find that the observation errors are being overestimated operationally, but the overestimation is significantly larger for many channels. In contrast to 1D-Var, the diagnosed error variances are often larger than the instrument noise in 4D-Var. It is postulated that horizontal errors of representation, not seen in 1D-Var, are a significant contributor to the overall error here. Finally, observation errors diagnosed from 4D-Var are found to contain strong, consistent correlation structures for channels sensitive to water vapour and surface properties.