財務報表能否公正表達企業的真實情況，將直接或間接影響到報表使用者的經濟決策及社會資源之分配。而會計師能否成功扮演公眾保護者的角色，並獨立而客觀的對於財務報表表示意見，將直接影響到財務報表之品質。會計專業評論者即提出強制會計師輪調是解決會計師因與客戶間的長期關係而導致失去獨立性與專業上懷疑的手段。 目前全世界已有部份國家（如：意大利、西班牙和以色列）實施會計師事務所間輪調（audit firm rotation ）。而美國則自1977年起即由AICPA規定會計師事務所內合夥人須每七年輪調一次（即audit partner rotation）。在台灣，目前會計師的獨立性及審計品質日益受到重視，但會計師輪調的議題卻鮮少有人探討。所以，本論文以問卷調查的方式，徵詢會計師界、上市上櫃公司會計部門經理、主管機關證期會人員及證券業人士之意見，並參考過去有關會計師輪調及審計之文獻來探討會計師輪調在台灣實施之可行性。 問卷結果發現：（1）從整體的角度而言，不同受測群體對於會計師輪調能促使會計師更客觀衡量財務報表的功能大都持正面的看法。所以，會計師輪調就理論面而言是一項立意良善的制度。（2）就事務所間的會計師輪調之可行性而言，雖然主管機關及財務報表使用者都贊成實施，但是可以預見的，會引起大部份的事務所的反對。從本次研究發現，公司亦是持反對事務間輪調意見者居多。所以，未來若要實施事務所間的會計師輪調，可能會遭遇相當大的阻力。（3）事務所內會計師輪調則為事務所及公司較能接受的方式。 / An Exploratory Study of the Implementation of Auditor Rotation in Taiwan

P.R. Swan, Jr., M.W.P. Strandberg. / "March 22, 1956"--Cover. "Reprinted from Journal of molecular spectroscopy, volume 1, no. 4, December, 1957." / Bibliography: p. 378. / Army Signal Corps Contract DA36-039-sc-64637 Dept. of the Army Task 3-99-06-108 Project 3-99-00-100

J.R. Eshbach [and] M.W.P. Strandberg. / "January 9, 1951." / Bibliography: p. 21. / Army Signal Corps Contract No. W36-039 sc-32037 Project No. 102B. Dept. of the Army Project No. 3-99-10-022.

Local descriptors are increasingly used for the task of object recognition because of their perceived robustness with respect to occlusions and to global geometrical deformations. Such a descriptor--based on a set of oriented Gaussian derivative filters-- is used in our recognition system. We report here an evaluation of several techniques for orientation estimation to achieve rotation invariance of the descriptor. We also describe feature selection based on a single training image. Virtual images are generated by rotating and rescaling the image and robust features are selected. The results confirm robust performance in cluttered scenes, in the presence of partial occlusions, and when the object is embedded in different backgrounds.

Crop rotations which differ in fallowing frequency, residues returned and fertilizer additions were hypothesized to have measurably altered the soil physical and biological properties that contribute to a quality soil. This study was initiated to evaluate the role of crop rotation in determining soil organic matter levels and concomitant changes in soil properties.<p> The rotation site was started in 1958 on a Black lacustrine soil at the Agriculture Canada Experimental Farm, Indian Head, Sk. Rotations of unfertilized fallow-wheat(FW), fertilized fallow-wheat-wheat(FWW(N+P;+straw)), fertilized fallow-wheat-wheat with straw baled (FWW(N+P; -straw)), unfertilized fallow-wheat-wheat-hay-hay-hay (FWWHHH), and fertilized continuous wheat (cont.W) were maintained in a modified randomized complete block design. Cultural practices were fairly consistent over time. Fertilizer additions, after 1977, increased to levels recommended by the Saskatchewan soil testing laboratory. However, the overall mean fertilizer additions from 1960 to 1984 varied only slightly among fertilized rotations.<p> Systematic transects across the experimental site revealed a major change in soil type occurring in the northern ranges, which was useful in determining a uniform sampling area. Ap horizon thickness and depth to carbonates suggested that topsoil was being removed from the plot areas and accumulating on the grassed roadways.<p> Continuous wheat and FWWHHH rotations maintained the highest organic C and N concentrations. Soils under FW and FWW rotations contained 13% less organic C and N on average than the cont.W or FWWHHH soils. The amount of light fraction (LF) organic matter and the C:H ratio of the LF were closely related to biological turnover, the LF is a readily available portion of the soil organic matter. Soils under cont.W and FWWHHH contained 1.5 to 2 times more of this active organic matter than those under FWW and FW. Baling straw, reducing fallow frequency, and adding fertilizer did not have a clear impact on total organic matter or the LF.<p> Mineralization of C, N, and S was statistically more sensitive to reductions in fallow frequency, improved fertility and residue removal. Nitrogen and S mineralization followed a ranking similar to organic C and LF-C contents, with cont.W = FWWHHH > FWW (N+P;+straw) > FWW (N+P;-straw) > FW. Soil biological properties in the 7.5 to 15 and 15 to 30 cm depths were not affected by long-term crop rotation, except for higher rates of C mineralization under cont.W and FWWHHH.<p> Soil aggregates were larger and more water stable in the less frequently fallowed cont.W and FWWHHH rotations. Soil organic matter and fertility characteristics were related to soil aggregation, likely through enhanced crop growth and production of roots and fungal hyphae. Sorptivity of water under suction was a sensitive indicator of pore structure. Soils in frequently fallowed rotations had the fewest large pores, whereas cont.W and FWWHHH soils had the most large pores. Long-term crop rotation did not affect soil aggregation below the 7.5 cm depth, except where rotations were sampled directly after forages.<p> Erosion, estimated by comparing 137Cs content in the topsoil, was highly variable but suggested that FW incurred the largest topsoil losses, followed by FWW and cont.W, with the FWWHHH rotation least eroded. Reconstruction of the Ap horizon also indicated that crop rotation had influenced the amount of soil lost. Forage periods and improved trash cover, associated with infrequently fallowed rotations, probably reduced wind erosion. Soil loss from frequently fallowed rotations may be exacerbated by tillage and lateral movement of soil from the plots onto the roadways. Loss of organic matter rich topsoil was negatively related to the level of 137Cs, implicating soil loss as an important process in depleting organic matter.<p> Soil quality as indicated by nutrient supply, soil organic matter content and lability, and soil tilth was best in the least eroded, most productive FWWHHH and cont.W rotations. Frequently fallowed FW or FWW rotations resulted in the lowest soil quality, with straw baling and inadequate fertilizer additions of lesser importance to the overall soil quality.

Job rotation is recommended to prevent musculoskeletal disorders (MSD). The premise is by involving different tissues a “working rest” for other tissues is created. The possible health benefits from this relief have not been investigated with regards to different grips in hand intensive jobs. The purpose of this study is to investigate hand intensive tasks and determine whether rotating between the power grip and lateral pinch grip can provide a benefit. A psychophysical load adjustment protocol was used. To investigate the effect of rotation, three different trials were collected. These included: power grip only, lateral pinch only, and alternating the two grips. Each trial was 60 minutes in duration, with a 12second cycle time, and 25% duty cycle. Fourteen subjects were recruited and pre-screened for any upper extremity disorders. Subjects were instructed to “work as hard as you can without straining your hand, wrist or forearm”; by adjusting their resistance settings to achieve a maximum acceptable force (MAF). Grip forces were exerted on an adjustable system using a hand grip dynamometer. Ratings of perceived discomfort were reported every 10minutes. Electromyography (EMG) was collected on eight forearm muscles during the combination trial. The demand for both lateral pinch and power grip tasks were at self selected levels and no fatigue was reported within MAF, EMG recordings, and discomfort reports. The rotation between lateral pinch and power grip had no apparent effect on MAF. However, EMG data hinted that there was a rotation of activation between first dorsal interossei and the forearm flexors (not statistically significant). Less discomfort was reported within the combination trial than the single grip (not significant). The study found no measurable difference in MAF when rotating between the power grip and lateral pinch. Considering there was no increase in demand, there is potential benefit to rotation, with trends to rotating activation between muscles, less discomfort being reported, and a general preference for the rotation. Given the high rates of MSD, and rotation being an effective tool to lower exposure, further investigations are required to understand relationships between similar muscles groups within hand intensive work environments.

Job rotation is recommended to prevent musculoskeletal disorders (MSD). The premise is by involving different tissues a “working rest” for other tissues is created. The possible health benefits from this relief have not been investigated with regards to different grips in hand intensive jobs. The purpose of this study is to investigate hand intensive tasks and determine whether rotating between the power grip and lateral pinch grip can provide a benefit. A psychophysical load adjustment protocol was used. To investigate the effect of rotation, three different trials were collected. These included: power grip only, lateral pinch only, and alternating the two grips. Each trial was 60 minutes in duration, with a 12second cycle time, and 25% duty cycle. Fourteen subjects were recruited and pre-screened for any upper extremity disorders. Subjects were instructed to “work as hard as you can without straining your hand, wrist or forearm”; by adjusting their resistance settings to achieve a maximum acceptable force (MAF). Grip forces were exerted on an adjustable system using a hand grip dynamometer. Ratings of perceived discomfort were reported every 10minutes. Electromyography (EMG) was collected on eight forearm muscles during the combination trial. The demand for both lateral pinch and power grip tasks were at self selected levels and no fatigue was reported within MAF, EMG recordings, and discomfort reports. The rotation between lateral pinch and power grip had no apparent effect on MAF. However, EMG data hinted that there was a rotation of activation between first dorsal interossei and the forearm flexors (not statistically significant). Less discomfort was reported within the combination trial than the single grip (not significant). The study found no measurable difference in MAF when rotating between the power grip and lateral pinch. Considering there was no increase in demand, there is potential benefit to rotation, with trends to rotating activation between muscles, less discomfort being reported, and a general preference for the rotation. Given the high rates of MSD, and rotation being an effective tool to lower exposure, further investigations are required to understand relationships between similar muscles groups within hand intensive work environments.

Crop rotations which differ in fallowing frequency, residues returned and fertilizer additions were hypothesized to have measurably altered the soil physical and biological properties that contribute to a quality soil. This study was initiated to evaluate the role of crop rotation in determining soil organic matter levels and concomitant changes in soil properties.<p> The rotation site was started in 1958 on a Black lacustrine soil at the Agriculture Canada Experimental Farm, Indian Head, Sk. Rotations of unfertilized fallow-wheat(FW), fertilized fallow-wheat-wheat(FWW(N+P;+straw)), fertilized fallow-wheat-wheat with straw baled (FWW(N+P; -straw)), unfertilized fallow-wheat-wheat-hay-hay-hay (FWWHHH), and fertilized continuous wheat (cont.W) were maintained in a modified randomized complete block design. Cultural practices were fairly consistent over time. Fertilizer additions, after 1977, increased to levels recommended by the Saskatchewan soil testing laboratory. However, the overall mean fertilizer additions from 1960 to 1984 varied only slightly among fertilized rotations.<p> Systematic transects across the experimental site revealed a major change in soil type occurring in the northern ranges, which was useful in determining a uniform sampling area. Ap horizon thickness and depth to carbonates suggested that topsoil was being removed from the plot areas and accumulating on the grassed roadways.<p> Continuous wheat and FWWHHH rotations maintained the highest organic C and N concentrations. Soils under FW and FWW rotations contained 13% less organic C and N on average than the cont.W or FWWHHH soils. The amount of light fraction (LF) organic matter and the C:H ratio of the LF were closely related to biological turnover, the LF is a readily available portion of the soil organic matter. Soils under cont.W and FWWHHH contained 1.5 to 2 times more of this active organic matter than those under FWW and FW. Baling straw, reducing fallow frequency, and adding fertilizer did not have a clear impact on total organic matter or the LF.<p> Mineralization of C, N, and S was statistically more sensitive to reductions in fallow frequency, improved fertility and residue removal. Nitrogen and S mineralization followed a ranking similar to organic C and LF-C contents, with cont.W = FWWHHH > FWW (N+P;+straw) > FWW (N+P;-straw) > FW. Soil biological properties in the 7.5 to 15 and 15 to 30 cm depths were not affected by long-term crop rotation, except for higher rates of C mineralization under cont.W and FWWHHH.<p> Soil aggregates were larger and more water stable in the less frequently fallowed cont.W and FWWHHH rotations. Soil organic matter and fertility characteristics were related to soil aggregation, likely through enhanced crop growth and production of roots and fungal hyphae. Sorptivity of water under suction was a sensitive indicator of pore structure. Soils in frequently fallowed rotations had the fewest large pores, whereas cont.W and FWWHHH soils had the most large pores. Long-term crop rotation did not affect soil aggregation below the 7.5 cm depth, except where rotations were sampled directly after forages.<p> Erosion, estimated by comparing 137Cs content in the topsoil, was highly variable but suggested that FW incurred the largest topsoil losses, followed by FWW and cont.W, with the FWWHHH rotation least eroded. Reconstruction of the Ap horizon also indicated that crop rotation had influenced the amount of soil lost. Forage periods and improved trash cover, associated with infrequently fallowed rotations, probably reduced wind erosion. Soil loss from frequently fallowed rotations may be exacerbated by tillage and lateral movement of soil from the plots onto the roadways. Loss of organic matter rich topsoil was negatively related to the level of 137Cs, implicating soil loss as an important process in depleting organic matter.<p> Soil quality as indicated by nutrient supply, soil organic matter content and lability, and soil tilth was best in the least eroded, most productive FWWHHH and cont.W rotations. Frequently fallowed FW or FWW rotations resulted in the lowest soil quality, with straw baling and inadequate fertilizer additions of lesser importance to the overall soil quality.

The gas turbine blade/vane internal cooling is achieved by circulating the compressed air through the cooling passages inside the turbine blade. Leading edge and trailing edge of the turbine blade are two critical regions which need to be properly cooled. Leading edge region receives extremely hot mainstream flow and high heat transfer enhancement is required. Trailing edge region usually has narrow shaped geometry and applicable cooling techniques are restricted. Heat transfer will be investigated in the leading edge and trailing edge cooling channels at high rotation numbers close to the engine condition. Heat transfer and pressure drop has been investigated in an equilateral triangular channel (Dh=1.83cm) to simulate the cooling channel near the leading edge of the gas turbine blade. Three different rib configurations (45°, inverted 45°, and 90°) were tested at four different Reynolds numbers (10000-40000), each with five different rotational speeds (0-400 rpm). By varying the Reynolds numbers (10000-40000) and the rotational speeds (0-400 rpm), the rotation number and buoyancy parameter reached in this study were 0-0.58 and 0-2.3, respectively. 45° angled ribs show the highest thermal performance at stationary condition. 90° ribs have the highest thermal performance at the highest rotation number of 0.58. Heat transfer coefficients are also experimentally measured in a wedge-shaped cooling channel (Dh =2.22cm, Ac=7.62cm2) to model an internal cooling passage near the trailing edge of a gas turbine blade where the coolant discharges through the slot to the mainstream flow. Tapered ribs are put on the leading and trailing surfaces with an angle of attack of 45°. The ribs are parallel with staggered arrangement on opposite walls. The inlet Reynolds number of the coolant varies from 10,000 to 40,000 and the rotational speeds varies from 0 to 500 rpm. The inlet rotation number is from 0 - 1.0. The local rotation number and buoyancy parameter are determined by the rotational speeds and the local Reynolds number at each region. Results show that heat transfer is high near the regions where strong slot ejection exists. Both the rotation number and buoyancy parameter have been correlated to predict the rotational heat transfer enhancement.

Thèse : Mécanique. Astronomie : Paris, Faculté des Sciences : 1835. / Titre provenant de l'écran-titre.