Search

We examine the impact of the global financial crisis (GFC) on auditor behaviour in Australia. Using a sample of listed companies, we examine whether the GFC impacted the propensity of auditors to issue going concern modifications and increased audit effort as reflected in audit fees and audit reporting lag. Controlling for client characteristics, we find an increase in the propensity to issue going concern opinions during the period 2008–2009 compared with the period 2005–2007 and that Big N auditors responded to the GFC earlier than non-Big N auditors. In relation to audit effort, we find evidence of increased audit fees during the period 2008–2009 compared with the period 2005–2007. There is, however, no evidence of increased audit reporting lags during the GFC.

Application of stress wave testing methods can realize non-destructive testing of composites, but non-homogeneous characteristics of composites determine the complexity of stress wave propagation. Using the stress wave theory to explain the propagation principle, to describe the stress situation in the composites, which is meaningful to perfect the stress wave testing method. In this paper, stress wave propagation principle of non-homogeneous laminated composites has been revealed, mathematical descriptions of stress wave propagation are also given, and finite element simulation method has been used to verify the theory.

In this article, a novel hexagon substrate integrated waveguide (SIW) dual-band filter is presented.First, the formula for calculating the resonant frequency of the dominant mode in triangle SIW cavity is given, then the triangle SIW cavity is used to construct a novel hexagon filter, which reduces the size effectively. According to the extracted-pole technique using a parallel resonant circuit at the input and output resonator, a dual-band filter with two passbands at 9.6–9.85 and 10.15–10.4 GHz has been designed and fabricated. © 2011 Wiley Periodicals, Inc. Microwave Opt Technol Lett 53:562–565, 2011; View this article online at wileyonlinelibrary.com. DOI 10.1002/mop.25799

It is a great challenge for information technology that how to organize and manage large amount of document data, and find users' interested information quickly and exactly. Text classification can achieve the goal of information distributaries and solve the problem of information disorder, and then it can offer the convenience to users to make decisions. Centroid classifier is one of the most efficient models. Firstly the paper expatiates on the disadvantage of traditional weight calculation method applied in text classification, and then a new method which uses feature selection evaluation function value as a factor to term frequency is proposed. This paper present an improved centroid classifier based on feedback. The main idea of the algorithm is using the misfit samples in the training set to modify the center vectors which are related with them. From test results, the algorithm proposed by the paper is valid.

The general crawler provides a great many help to people for finding information in Web. However, it has some drawbacks in terms of precision and efficiency because of it's generality and no specialty. Blog, as an emerging phenomenon of the Internet, has been concerned by more and more people. We propose a new algorithm of blog-oriented web crawler through considering "Blog" as a special "topic". From the result of experiments, our blog-oriented blog crawler is superior to the generic crawler.

The problem of word mismatch is fundamental to informationretrieval. The primary goal of this paper is effectively solve theabove-mentioned problem by presenting a novel approach to queryexpansion to LSA and factor analysis, that has a solid statisticalfoundation, called PLSA, since it is based on the likelihoodprinciple and defines a proper generative model of the data.Theexperiment result on TREC data collection shows the method proposedby the paper is effective.

A new-type charged particle spectrograph has been proposed and built up. It combines the property of the small magnet which can analyse the particle momentum with that of the semiconductor detector which has a higher energy resolution. As a result, the particle identification and the analysis of energy spectrum can be obtained simultaneously. In this paper, the design and structure of this spectrograph are described, some experimental results of using it in nuclear reaction studies are given, and its applications and characteristics are discussed. This kind of spectrograph is more simple and facile but possesses rather better performances.