Miracle-dz/UniFAR-FTUs huggingface dataset:
La vertiente cualitativa de la materialidad en auditoría: marco teórico y estudio empírico para el caso español

El objetivo de la tesis es profundizar en el estudio de la materialidad en auditoria, y, mas concretamente, de los factores cualitativos asociados al concepto. En el primer capitulo, se analizan los fundamentos teoricos y normativos. En el segundo capitulo, se revisa la literatura previa. En el tercer capitulo, se desarrolla un estudio empirico dirigido auditores de cuentas y directores financieros de empresas espanolas. Como conclusion principal se establece que la utilizacion efectiva de los factores cualitativos de la materialidad en auditoria constituye un instrumento valido que puede contribuir al esfuerzo de los auditores para mejorar la calidad de sus trabajos y ofrecer un mejor servicio a los usuarios, que redunde en una informacion financiera mas fiable y transparente, para dar respuesta asi a las criticas recibidas, recuperar la credibilidad de sus actuaciones y superar la actual situacion de crisis que atraviesa la funcion.
Theoretical and experimental investigation of compaction bands in porous rock

Field investigators have recently discovered thin, tabular zones of pure compressional deformation that they called compaction bands. These bands were found in association with shear bands and were postulated to be genetically related to them. At the laboratory scale, compaction bands have been noticed in association with boreholes and preexisting, artificial shear cracks subjected to compressive stress fields. Natural compaction bands are noticeable in outcrops because of their resistance to weathering; however, they may be more difficult to discern on freshly cut rock surfaces such as drill core or borehole walls. Because of the much reduced porosity in the compaction bands, these structures are potentially important as permeability barriers in reservoirs and aquifers in porous rocks. For bands associated with boreholes, the crushed material can be washed into the borehole contributing to sand production and possibly altering the stability of the borehole. This paper examines a theoretical framework that explains these features as a constitutive instability leading to localized compaction in a way completely analogous to shear strain localization. Conventional triaxial experiments on Castlegate sandstone resulted in compaction bands. In addition, thick deformation bands having normals at low angles to the maximum compression are present in some specimens.
Vertical distribution of ozone at Marambio, Antarctic Peninsula, during 1987–1999

[1] The vertical distribution of ozone at Marambio (64°S, 56°W) has been studied using ozonesonde measurements for 1990–1999. Total ozone has been studied using Dobson spectrophotometer measurements for 1987–1999. Marambio is well placed to study the Antarctic ozone depletion mechanism because it is frequently located inside, outside, and in the edge region of the polar vortex and sees the early return of sunshine in late winter. The ozone data have been classified according to the location of the polar vortex with respect to Marambio. The vortex edge definition based on potential vorticity (PV) and its gradient has been compared to two other methods. The method used here gives better results than the use of predetermined PV limits or the use of maximum PV gradient only. The Marambio total ozone records have been compared to the 11-year (1957–1967) record of the nearby Argentine Islands (65°S, 64°W) to estimate long-term ozone changes over the Antarctic Peninsula. The largest decreases of ozone during 1987–1999 were observed in the lower stratosphere in July–August in the polar vortex edge region, as well as inside the vortex in September–October. Our analysis does not give indications of an ozone recovery so far. The Marambio data show that since the mid-1990s the magnitude of the seasonal ozone decline inside and in the edge region of the vortex has remained at roughly a constant level. Outside the vortex in September–December, as well as from midsummer to midwinter (January–June), ozone levels have remained practically unchanged during the whole period from 1987 until 1999.
Preliminary evidence of altered gray and white matter microstructural development in the frontal lobe of adolescents with attention‐deficit hyperactivity disorder: A diffusional kurtosis imaging study

To investigate non‐Gaussian water diffusion using diffusional kurtosis imaging (DKI) to assess age effects on gray matter (GM) and white matter (WM) microstructural changes in the prefrontal cortex (PFC) of adolescents with attention‐deficit hyperactivity disorder (ADHD) compared to typically developing controls (TDC).
Stress drops and radiated seismic energies of microearthquakes in a South African gold mine

[1] We estimate stress drops and radiated seismic energies of 20 microearthquakes (0.0 < MW < 1.3) in a South African gold mine to investigate their rupture characteristics and scaling relationships to large earthquakes. We analyze seismograms of borehole accelerometers recorded with high sampling rate (15 kHz) within 200 m of the hypocenters at the depth of 2650 m. The waveform data have very high signal-to-noise ratio and no significant later phases are observed at all stations. Corner frequencies and quality factors of the anelastic attenuation Q are estimated from spectra of velocity seismograms by assuming the omega squared model of Boatwright (1978). We also investigate moment tensors for double couple solutions and volumetric components from the waveform inversion. Static stress drops of the 20 earthquakes calculated from the model of Madariaga (1976) are from 3.2 to 88 MPa and scaled energies (= ER/Mo; the ratio of the radiated energy ER to the seismic moment Mo) are from 4.2 × 10−6 to 1.1 × 10−4. We find that both the static stress drops and the scaled energies of the analyzed earthquakes are comparable to those values of larger earthquakes. Our results indicate that the dynamic rupture processes of these microearthquakes are similar to those of larger earthquakes.
Information Systems Change as Process: The Case of Information Systems Change as Process: The Case of Forskerfabrikken

Prior research has extensively investigated and confirmed the substantial and growing role that information systems (IS) have for the success of organizations. However, relatively little studies yet address the particular situation of small and medium enterprises (SMEs), as they are often too small and financially restricted to invest in large out-of-the-box enterprise systems. With this article we add to our understanding of how young SMEs (entrepreneurs) utilize the benefits of IS and deal with the challenges that come along. We use a process study and build on punctuated-equilibrium theory to understand the different interactions between the growth of an organization and the development of an enterprise IS. Our empirical setting is based on a rich single case study of the Norwegian SME For-skerfabrikken and its growth processes over 13 years. As a result of our analysis, we identify strategic drivers, external resources, organizational structure, process optimization, and stakeholder expectations as the main growth constituents of the organization. Our findings reveal the complex set of changes and interactions taking place within and across these categories of change, and demonstrate how IS are both influencing and influenced by the growth of the organization.
Valsequillo Pleistocene archaeology and dating: ongoing controversy in Central Mexico

Abstract A review of the Valsequillo archaeological finds from the last century is given, such as the cranial remains (Dorenburg and Ostrander skulls), the engraved bone fragments, butchering marks, green bone fractures and flint points and scrapers. However, most of these finds are now missing. Their original dating is reviewed, along with the controversial Uranium Series and Fission Track dates from Hueyatlaco. Further relative dating techniques, such as the use of diatoms and bone assemblages, are discussed. Recently human and animal footprints from the Xalnene Ash at Toluquilla quarry have been described, mapped and dated by optically stimulated luminescence, and there has been new dating of the Valsequillo Gravels by AMS radiocarbon dating of molluscs and electron spin resonance of mammoth bone. The Xalnene Ash dates have proved controversial and the dating issues are reviewed. A suggested dating framework for the Valsequillo sequence in which the archaeological artefacts and footprints are found is given and all the stratigraphy with archaeological remains is considered to be Late Pleistocene in age.
The Iceland GPS Geodetic Field Campain 1986

For a number of years, geophysicists have followed the development o f the Navigation Satellite Timing and Ranging (NAVSTAR) Global Positioning System (GPS) in anticipation of conducting geodetic surveys of such a size and accuracy [Bossler, 1984] that the detailed monitoring of neotectonic movements on a regional scale will be permitted. During 1986 the technology had considerable application in this field, including studies conducted in California, Mexico, the Caribbean, and New England. The largest of the 1986 projects was a survey of Iceland that involved ultimately the use of 26 TI4100 receivers by over 30 scientists from nine nations. Twenty different universities, institutions, and companies were involved in the effort. This article briefly describes the field campaign and the concurrent data processing
Holocene Climate Effects on the Development of a Peatland on the Tuktoyaktuk Peninsula, Northwest Territories

Abstract Six cores were collected from a small peatland on the Tuktoyaktuk Peninsula, yielding up to 1.8 m of organic material and 1.2 m of ice-rich material. Stratigraphic relationships, radiocarbon dating, and pollen, plant macrofossil, and isotopic analyses are used to reconstruct the developmental history of the peatland. Organic matter began to accumulate in the basin about 7200 yr B.P., during a period when the climate is thought to have been warmer than present. Initially the permafrost table was probably below the bottom of the basin, and an open-water mineral wetland with emergent and submergent aquatic vegetation occupied the site. Enriched δ18O values from ice samples confirm the existence of an open water body with a water balance strongly affected by evaporation. Transformation to a graminoid fen peatland was underway by 6300 yr B.P. Permafrost and ice began to form in the peatland at this time. Low-centered polygons probably began to develop by 4700 yr B.P. and subsequently evolved into the high-centered polygons which characterise the southwestern part of the peatland today. Peat accumulation in the polygons has been extremely slow for the last 4000 years. The eastern, wetter part of the basin has largely remained unchanged since its inception about 7000 yr B.P. Development of the peatland may be linked to permafrost formation that was controlled by regional climate changes during the Holocene.
Reliability of ERT-derived temperature : insights from laboratory measurements

We performed laboratory measurements on fully saturated sand samples in the context of deriving reliable temperature from time-lapse electrical resistivity tomography (ERT). The experiment consisted in monitoring an increase of temperature in sand samples with electrical resistivity measurements. We neglected the effect of surface conductivity since experiments showed two orders of magnitude between surface and fluid conductivities. We show that using simple linear relationship between fluid electrical conductivity and temperature alone does not allow reliable temperature estimates. Indeed, chemical analyses highlight the importance of accounting chemical reactions occurring when temperature changes, including dissolution/precipitation processes. We performed two experiments based on typical in-situ conditions. We first simulated the injection of a less conductive tap water and second, the injection of heated formation water. In the second case, minerals solubility decreases and precipitation occurs, leading to an increase of bulk resistivity. This mechanism competes with dissolution of minerals when tap water is injected, since tap water is not in equilibrium with the medium. In any case, further research is needed to fully understand the mechanisms and to develop a fully integrated law to derive better temperature estimates.
Depth distribution of moment release in underthrusting earthquakes at subduction zones

We present a global analysis of the depth distribution of moment release along the thrust contact at subduction zones using data from Harvard's centroid moment tensor catalogue. Substantial regional variations in the depth distribution of moment release are observed. A significant correlation exists between the depth of maximum moment release and the convergence rate of subducting lithosphere and the sediment thickness at the trench. Subduction zones with fast convergence rates and thick sediment accumulations concentrate moment release at greater depths than subduction zones with slow convergence rates and little sediment accumulation. The correlation between the convergence rate of oceanic lithosphere and the depth distribution of moment release may be best explained by differences in the thermal structure of the plate interface. Subduction zones with fast convergence velocities transport cold material to greater depths than subduction zones with slow convergence velocities. The colder temperature of the deep portions of the thrust contact at subduction zones with fast convergence velocities allows seismic failure to occur at greater depth than possible in subduction zones with slow convergence velocities. As has been demonstrated in intraplate environments, our observations in interplate thrust settings support the idea that temperature is the most important factor controlling the maximum depth of seismic failure. In subduction zones with thick sediment accumulations, the stable sliding properties of unconsolidated sediments may be responsible for the low levels of shallow moment release.
A LiDAR-Based Analysis of Stream Channel Cross Section Change Across an Urban–Rural Land-Use Boundary

Little is known about the downstream propagation of stream channel alterations initiated by urban flow regimes. In this study, freely available Light Detection and Ranging (LiDAR) data were combined with ground survey data to derive information on changes in stream cross sections in a North Carolina watershed, moving downstream across an urban-to-rural land-use boundary. Regression analyses relating LiDAR model and ground survey data exhibit poor relationships for all channel morphometric measurements except reach-average channel capacity. Application of the channel capacity regression reveals a negative power function pattern of downstream decline in channel enlargement. The largest declines occur before streams enter the rural landscape, with more gradual declines afterward. The largest declines in channel size might be attributable to reservoir effects along reaches with wide floodplains. Model results indicate no discernible enlargement once rural land covers and percentage impervious areas of about 60 percent and 16 percent of watershed area, respectively, are reached.
Predicting particle coagulation and sedimentation rates for a pulsed input

Particles provide an important transport mechanism for distributing chemically and biologically reactive elements in the ocean. To aid in predicting the fate of colloidal particles, we update an existing model, developed by Farley and Morel [1986] for predicting particle sedimentation rates in the presence of aggregation. We add some effects of the fractal structure of the particles as well as the hydrodynamic interactions between particles. Changes due to the hydrodynamics have a lesser effect than the fractal dimension. Simulated sedimentation rates can vary by as much as 6 orders of magnitude as the fractal dimension is varied between D=3 and D=2. Following Farley and Morel we develop simple expressions for the sedimentation rate. We make use of special initial conditions and particle input rates as well as a value of 1 for the particle stickiness. Introducing the particle fractal dimension revealed limitations with this class of models, restricting the range of D which we could successfully use.
Cautions and Suggestions for Geochemical Sampling in Fractured Rock

Collecting water samples for geochemical analyses in open bedrock boreholes or in discrete intervals of boreholes intersected by multiple fractures is likely to yield ambiguous results for ground water chemistry because of the variability in the transmissivity, storativity, and hydraulic head of fractures intersecting the borehole. Interpreting chemical analyses of water samples collected in bedrock boreholes requires an understanding of the hydraulic conditions in the borehole under the ambient flow regime in the aquifer as well as during sampling. Pumping in open boreholes, regardless of the pumping rate and the location of the pump intake, first draws water from the borehole and then from fractures intersecting the borehole. The time at which the volumetric rate of water entering the borehole from fractures is approximately equal to the pumping rate can be identified by monitoring the logarithm of drawdown in the borehole as a function of the logarithm of time. Mixing of water entering the borehole from fractures with water in the borehole must be considered in estimating the time at which the pump discharge is representative of aquifer water. In boreholes intersected by multiple fractures, after the contribution from the borehole volume has diminished, the contribution of fractures to the pump discharge will be weighted according to their transmissivity, regardless of the location of the pump intake. This results in a flux‐averaged concentration in the pump discharge that is biased by the chemical signature of those fractures with the highest transmissivity. Under conditions where the hydraulic head of fractures varies over the length of the borehole, open boreholes will be subject to ambient flow in the water column in the borehole. In some instances, the magnitude of the ambient flow may be similar to the designated pumping rate for collecting water samples for geochemical analyses. Under such conditions, the contributions to the pump discharge from individual fractures will be a function not only of the transmissivity of the fractures, but also of the distribution of hydraulic head in fractures intersecting the borehole. To reduce or eliminate the deleterious effects of conducting geochemical sampling in open boreholes, a straddle‐packer apparatus that isolates a single fracture or a series of closely spaced fractures is recommended. It is also recommended that open boreholes be permanently outfitted with borehole packers or borehole liners in instances where maintaining the hydraulic and chemical stratification in the aquifer is of importance. In a field example, a comparison of results from sampling in an open borehole and in discrete intervals of the same borehole showed dramatic differences in the concentrations of chemical constituents in the water samples, even though chemical field parameters stabilized prior to both open borehole and discrete interval sampling.
The Influence of Job Design and Recruitment on Teaching Staff’s Performance in the Faculty of Education, University of Khartoum, Sudan

Universities seek continuous development to achieve their goals; objectives; efficiency; and effectiveness, where job design and recruitment of staff members are considered important. The objectives of this research, with reference to staff members of faculty of education, university of Khartoum, are to resolve the influence of job design and recruitment on teaching staffs’ performance; to rank their influence to help building for future staff development; and to boost extra attention on their importance. Analytical and descriptive methods were applied. A questionnaire was designed to detail respondents’ general characteristics and tolerate hypotheses testing. The sample size was 40 subjects (respondents) out of a population of 200 subjects. SPSS was used for data analysis. Results depicted males as a majority; mid-age two groups of 30-39 and 40-49 constituted 31% of the subjects which equals 20-28 yrs and 50+ years age groups percentages; academic qualifications were Bachelor Degree (7.5%); Masters Degree (35%) and PhD (57.5%); years of experience vary with prevalence of 5-10 years of experience; academic status were Lecturer (25%); Assistant Professor (45%); Associate Professor (22.5%); and Full Professor (7.5%). Also, results show statistically significant positive influences of job design and recruitment on staff’s performance. Future strategies in the University of Khartoum could use potential opportunities of job design and recruitment for staff development and promotion.
Soil moisture–temperature relationships: results from two field experiments

This paper analyses data from two field experiments in Chickasha, Oklahoma, and Tifton, Georgia, carried out in July 1999 and June 2000 respectively. The observations on soil moisture at two depths, viz. 0–2·5 and 0–5·0 cm, surface temperature, and temperatures at 1, 5 and 10 cm depths are analysed. The relationship between the soil moisture and the temperature variability in time is examined as a function of vegetation type and location. Results from these experiments show that, during drydown, surface temperature shows an increase that corresponds to a decrease in the soil moisture. Linear models for prediction of soil moisture (at both depths) using surface temperature observations are examined. Copyright © 2003 John Wiley & Sons, Ltd.
Geochronology of appinitic and related granitic magmatism in the W Highlands of Scotland: constraints on the timing of transcurrent fault movement

The timing of appinitic and related granitic magmatism throughout the W Highlands of Scotland has been investigated using U-Pb geochronological techniques. An appinite from the Garabal Hill/Glen Fyne complex is dated at 429 ±2 Ma (zircon) and 422 ±3 Ma (titanite); appinites from Arrochar and Rubha Mór give titanite ages of 426 ± 3 Ma and 427 ± 3 Ma respectively. The Strontian granodiorite is 425 ±3 Ma (zircon) and 423 ±3 Ma (titanite), and a pyroxene-mica diorite from Rat again gives an age of 425 ± 3 Ma. The data show the value of using titanite to date basic rocks which may lack zircon, and of using inheritance-free phases in rocks which contain mostly inherited zircon. The narrow range of ages for this magmatism reported here contrasts with a broad smear of previously published ages, and indicates that the middle Silurian was a major period of transcurrent fault movement throughout the W Highlands. Voluminous magmatism of this age is also found in Newfoundland, highlighting the importance of this event in the wider context of the Caledonide orogen.
Constraints for stereoscopic vision in stereo camera phone

Recently, mobile phone has been requiring one of the most of necessaries as well as the mobile phone-camera would be a representative method to presents as self-publicity and entertainment in human life. Furthermore, mobile phone with stereo-camera to be more powerful tool to perform above mentioned fields and present specially three-dimensional image to an observer compared to the existing it. In this paper, we investigated the constraints to obtain optimized stereovision when it taken by the mobile phone applied stereo camera and they makes possible to good fusible stereo. Theory and experiment were performed by permitted range of the disparity which was extracted by the stereogram on mobile display. Consequently, the permitted horizontal and vertical disparities were taken up to +3.75mm and +2.59mm based on mobile phone having 2.8" display, QVGA resolution, F/2.8, 54 degree of field of view and 220mm of viewing distance. To examine suitability, the experiment is performed by ten subjects.