Naval Postgraduate School

About: Naval Postgraduate School is a education organization based out in Monterey, California, United States. It is known for research contribution in the topics: Tropical cyclone & Nonlinear system. The organization has 5246 authors who have published 11614 publications receiving 298300 citations. The organization is also known as: NPS & U.S. Naval Postgraduate School.

The Role of the Internal Audit Function in the Disclosure of Material Weaknesses

Abstract: This study investigates the role that a firm’s internal audit function (IAF) plays in the disclosure of material weaknesses reported under Section 404 of the Sarbanes-Oxley Act of 2002 (U.S. Congress 2002). Using data from 214 firms, we examine the relation between material weakness (MW) disclosures and various IAF attributes and activities. Our results indicate that MW disclosures are negatively associated with the education level of the IAF and the extent to which the IAF incorporates quality assurance techniques into fieldwork, audits activities related to financial reporting, and monitors the remediation of previously identified control problems. The timing of Section 404 work and the nature of follow-up monitoring suggests that these aspects of IAF quality help prevent MWs from occurring. We find that MW disclosures are positively associated with the IAF practice of grading audit engagements and external-internal auditor coordination, suggesting that these activities increase the effectiveness of Section 404 compliance processes.

Variation of the drag coefficient and its dependence on sea state

Abstract: Using a Gill propeller vane anemometer and resistance wave wires over a water column depth of 15 m, simultaneous measurements of the momentum flux and sea surface wave spectra were acquired from the Pisa mast, 28 km offshore in the German Bight during autumn and winter 1979. These data were analyzed to identify the relationship between wind stress and surface waves. It was found that wind stresses for wind speeds above 15 m/s were regularly higher than open ocean wind stresses as reported by Smith (1980) and by Large and Pond (1981) for the same mean wind speed. These results, when described in terms of the drag coefficient, compared closely with the results of Sheppard et al. (1972), who collected surface layer statistics over Lough Neagh, Northern Ireland. After modeling the surface waves of the North Sea as a function of wave saturation (or wave age), it became evident that variations in the magnitude of the drag coefficient could be explained by coincident variations in the surface wave energy spectrum. By applying the wave dependent roughness length model described by Kitaigorodskii (1973), the North Sea drag coefficient was predicted to be larger than drag coefficients reported from the open sea.

A Comparison of Surface Layer and Surface Turbulent Flux Observations over the Labrador Sea with ECMWF Analyses and NCEP Reanalyses

Abstract: Comparisons are made between a time series of meteorological surface layer observational data taken on board the R/V Knorr, and model analysis data from the European Centre for Medium-Range Weather Forecasting (ECMWF) and the National Centers for Environmental Prediction (NCEP). The observational data were gathered during a winter cruise of the R/V Knorr, from 6 February to 13 March 1997, as part of the Labrador Sea Deep Convection Experiment. The surface layer observations generally compare well with both model representations of the wintertime atmosphere. The biases that exist are mainly related to discrepancies in the sea surface temperature or the relative humidity of the analyses. The surface layer observations are used to generate bulk estimates of the surface momentum flux, and the surface sensible and latent heat fluxes. These are then compared with the model-generated turbulent surface fluxes. The ECMWF surface sensible and latent heat flux time series compare reasonably well, with overestimates of only 13% and 10%, respectively. In contrast, the NCEP model overestimates the bulk fluxes by 51% and 27%, respectively. The differences between the bulk estimates and those of the two models are due to different surface heat flux algorithms. It is shown that the roughness length formula used in the NCEP reanalysis project is inappropriate for moderate to high wind speeds. Its failings are acute for situations of large air–sea temperature difference and high wind speed, that is, for areas of high sensible heat fluxes such as the Labrador Sea, the Norwegian Sea, the Gulf Stream, and the Kuroshio. The new operational NCEP bulk algorithm is found to be more appropriate for such areas. It is concluded that surface turbulent flux fields from the ECMWF are within the bounds of observational uncertainty and therefore suitable for driving ocean models. This is in contrast to the surface flux fields from the NCEP reanalysis project, where the application of a more suitable algorithm to the model surface-layer meteorological data is recommended

First direct measurements of behavioural responses by Cuvier's beaked whales to mid-frequency active sonar

Abstract: Most marine mammal­ strandings coincident with naval sonar exercises have involved Cuvier's beaked whales (Ziphius cavirostris). We recorded animal movement and acoustic data on two tagged Ziphius ...

The Critical Richardson Number and Limits of Applicability of Local Similarity Theory in the Stable Boundary Layer

Abstract: Measurements of atmospheric turbulence made over the Arctic pack ice during the Surface Heat Budget of the Arctic Ocean experiment (SHEBA) are used to determine the limits of applicability of Monin–Obukhov similarity theory (in the local scaling formulation) in the stable atmospheric boundary layer. Based on the spectral analysis of wind velocity and air temperature fluctuations, it is shown that, when both the gradient Richardson number, Ri, and the flux Richardson number, Rf, exceed a ‘critical value’ of about 0.20–0.25, the inertial subrange associated with the Richardson–Kolmogorov cascade dies out and vertical turbulent fluxes become small. Some small-scale turbulence survives even in this supercritical regime, but this is non-Kolmogorov turbulence, and it decays rapidly with further increasing stability. Similarity theory is based on the turbulent fluxes in the high-frequency part of the spectra that are associated with energy-containing/flux-carrying eddies. Spectral densities in this high-frequency band diminish as the Richardson–Kolmogorov energy cascade weakens; therefore, the applicability of local Monin–Obukhov similarity theory in stable conditions is limited by the inequalities Ri < Ri cr and Rf < Rf cr. However, it is found that Rf cr = 0.20–0.25 is a primary threshold for applicability. Applying this prerequisite shows that the data follow classical Monin–Obukhov local z-less predictions after the irrelevant cases (turbulence without the Richardson–Kolmogorov cascade) have been filtered out.