Financial Statement Disaggregation and Auditor Effort

We examine the consequences of firms' disaggregation choices for auditor effort and audited financial statements. We document a significant positive association between disaggregation and audit fees, our proxy for auditor effort. Using separate measures of disaggregation of smaller line items versus larger, obviously material, line items, we provide evidence that one of the avenues through which disaggregation may increase auditor effort is through changes in auditors' assessments of materiality for smaller line items, especially when financial statement scrutiny is high. We also find disaggregation (and the audit fees associated with disaggregation) constrain the ability of managers to manipulate earnings in the audited financial statements compared to the unaudited financial statements, suggesting the fee response to disaggregation is due to auditor effort. Lastly, we provide evidence that our results are not fully explained by client litigation risk or other client attributes driving disaggregation choices.

The Roughness of the Contact Surfaces of Plastic Cylindrical Gears with a Circular Tooth during Additive Shaping

The article discusses the problems of using FDM technologies in the formation of plastic gears with circular teeth. It is shown that additive technologies are becoming increasingly important in the manufacture of non-standard parts. The role of such an important parameter as the roughness of the side surface of the teeth, which has a significant impact on the durability of gearing, is emphasized. The method for calculating the configuration of liquefied material layer on a solid flat surface is proposed. This method is based on a model of the interaction of the internal three-dimensional state of liquid material layer, a two-dimensional material film, and a material line closing it. The state and shape of the liquid layer on a flat surface was analyzed under the assumption of the validity of the Yungi equation, connecting the wetting angle with the values of surface tensions. The dependences, allowing calculating the amount of irregularities of the lateral surface of the circular teeth of plastic cylindrical gears, are given.

Analisis Pemahaman Calon Guru Matematika terhadap Konsep Garis dan Sudut

This study aims to determine the level of understanding of prospective mathematics teachers on line and angle material and their causes. This research is a case study. Subjects were selected using purposive sampling technique. This research instrument is an understanding test and interview guidelines. Method triangulation techniques are used to compare the results of understanding tests with interviews. Data analysis for understanding test results using a percentage level of understanding formula. Data analysis for interview results is data reduction, data presentation and conclusion drawing. The results showed that the level of achievement of the six aspects of understanding was less than 30%. The conclusions of this study are the level of understanding of prospective mathematics teachers in the material line and angle is still low.

Tracer particle dispersion around elementary flow patterns

The motion of tracer particles is kinematically simulated around three elementary flow patterns; a Burgers vortex, a shear-layer structure with coincident vortices and a node-saddle topology. These patterns are representative for their broader class of coherent structures in turbulence. Therefore, examining the dispersion in these elementary structures can improve the general understanding of turbulent dispersion at short time scales. The shear-layer structure and the node-saddle topology exhibit similar pair dispersion statistics compared to the actual turbulent flow for times up to $3{-}10\unicode[STIX]{x1D70F}_{\unicode[STIX]{x1D702}}$, where, $\unicode[STIX]{x1D70F}_{\unicode[STIX]{x1D702}}$ is the Kolmogorov time scale. However, oscillations are observed for the pair dispersion in the Burgers vortex. Furthermore, all three structures exhibit Batchelor’s scaling. Richardson’s scaling was observed for initial particle pair separations $r_{0}\leqslant 4\unicode[STIX]{x1D702}$ for the shear-layer topology and the node-saddle topology and was related to the formation of the particle sheets. Moreover, the material line orientation statistics for the shear-layer and node-saddle topology are similar to the actual turbulent flow statistics, up to at least $4\unicode[STIX]{x1D70F}_{\unicode[STIX]{x1D702}}$. However, only the shear-layer structure can explain the non-perpendicular preferential alignment between the material lines and the direction of the most compressive strain, as observed in actual turbulence. This behaviour is due to shear-layer vorticity, which rotates the particle sheet generated by straining motions and causes the particles to spread in the direction of compressive strain also. The material line statistics in the Burgers vortex clearly differ, due to the presence of two compressive principal straining directions as opposed to two stretching directions in the shear-layer structure and the node-saddle topology. The tetrad dispersion statistics for the shear-layer structure qualitatively capture the behaviour of the shape parameters as observed in actual turbulence. In particular, it shows the initial development towards planar shapes followed by a return to more volumetric tetrads at approximately $10\unicode[STIX]{x1D70F}_{\unicode[STIX]{x1D702}}$, which is associated with the particles approaching the vortices inside the shear layer. However, a large deviation is observed in such behaviour in the node-saddle topology and the Burgers vortex. It is concluded that the results for the Burgers vortex deviated the most from actual turbulence and the node-saddle topology dispersion exhibits some similarities, but does not capture the geometrical features associated with material lines and tetrad dispersion. Finally, the dispersion around the shear-layer structure shows many quantitative (until 2–$4\unicode[STIX]{x1D70F}_{\unicode[STIX]{x1D702}}$) and qualitative (until $20\unicode[STIX]{x1D70F}_{\unicode[STIX]{x1D702}}$) similarities to the actual turbulence.

Effective technology for strengthening natural slopes and artificial structures

The problems of strengthening mountain slopes, slopes of artificial structures and banks of water bodies are considered. The methods, materials and structures used for this purpose are given with a brief description of the work performance techniques. The experience of protecting mountain slopes due to the force inertial compaction of the concrete mix prepared in a special hermetic high-speed compulsory concrete mixer is indicated. The mixture under pressure is uniformly transported along the material line at a speed of 120-200 m/s to the nozzle. The schemes of the force inertial compaction of the concrete mix and the composition of a mechanized complex for its preparation, transportation and application are considered; recommendations are given on the composition of the team and its functions. The method of dry concreting under high pressure ensures environmental friendliness, which eliminates the need for using respirators and other protective equipment and expensive treatment plants.

Stretching and mixing in sheared particulate suspensions

We experimentally investigate mixing in sheared particulate suspensions by measuring a crucial kinematic quantity of the flow: the stretching laws of material lines in the suspending liquid. High-resolution particle image velocimetry (PIV) measurements in the fluid phase are performed to reconstruct, following the Diffusive Strip Method (Meunier & Villermaux, J. Fluid Mech., vol. 662, 2010, pp. 134–172), the stretching histories of the fluid material lines. In a broad range of volume fractions $20\,\%\leqslant \unicode[STIX]{x1D719}\leqslant 55\,\%$, the nature of the elongation law changes drastically from linear, in the absence of particles, to exponential in the presence of particles: the mean and the standard deviation of the material line elongations are found to grow exponentially in time and the distribution of elongations converges to a log-normal. A multiplicative stretching model, based on the distribution of local shear rates and on their persistence time, is derived. This model quantitatively captures the experimental stretching laws. The presence of particles is shown to accelerate mixing at large Péclet numbers (${\gtrsim}10^{5}$). However, the wide distribution of stretching rates results in heterogeneous mixing and, hence, broadly distributed mixing times, in qualitative agreement with experimental observations.

The Marriage of Konstantin Mihkailovich with Sophia Yurievna and its significance in political relations between Moscow and Tver’ in the XIV сentury

The article is devoted to the marriage of prince Konstantin Mihkailovich with princess Sophia Yurievna in 1320 and its place in dramatic period relations between Moscow and Tver relations. This family-run alliance between Moscow and Tver, which opened the series of marriages between the two ruling dynasties in the XIV-XV centuries, has not received comprehensive study by historians. The author made an analysis of the reasons and consequences of this marriage, and its influence on policy in Rus in the XIV сentury. The article is devoted to the origin in the maternal line of sons Tver Prince Konstantin Mikhailovichs sons due to tha material line, who ruled in the XIV-th. century and who was married twice. This problem is controversial in scientific literature. The author made the analysis of the available data sets the precedence of Konstantins sons from different marriages and their assumed mothers. Family conflict between the princes of Tver had significant political consequences for the history of the Tver Principality and its subsequent destiny in struggle with Moscow. The author tries to determine their posterity. It is denied that the nobles Poroshins can be the descendants of the princes of Tver, who lost the title.

Three-Dimensional Plate Theory for Flexible Multibody Dynamics

In structural analysis, many components are approximated as plates. More often that not, classical plate theories, such as Kirchhoff or Reissner-Mindlin plate theories, form the basis of the analytical developments. The advantage of these approaches is that they leads to simple kinematic descriptions of the problem: the plate’s normal material line is assumed to remain straight and its displacement field is fully defined by three displacement and two rotation components. While such approach is capable of capturing the kinetic energy of the system accurately, it cannot represent the strain energy adequately. For instance, it is well known from three-dimensional elasticity theory that the normal material line will warp under load for laminated composite plates, leading to three-dimensional deformations that generate complex stress states. To overcome this problem, several high-order, refined plate theories have been proposed. While these approaches work well for some cases, they often lead to inefficient formulations because they introduce numerous additional variables. This paper presents a different approach to the problem: based on a finite element semi-discretization of the normal material line, plate equations are derived from three-dimensional elasticity using a rigorous dimensional reduction procedure.