The University System of Georgia (USG) is the government agency that includes 26 public institutions of higher learning in the U.S. state of Georgia. The system is governed by the Georgia Board of Regents. It sets goals and dictates general policy to educational institutions as well as administering the Public Library Service of the state which includes 58 public library systems. The USG also dispenses public funds (allocated by the state's legislature) to the institutions but not the lottery-funded HOPE Scholarship. The USG is the sixth largest university system in the United States by total student enrollment, with 333,507 students in 26 public institutions. USG institutions are divided into four categories: research universities, regional comprehensive universities, state universities, and state colleges.The system designates four institutions as "research universities": Georgia Institute of Technology, University of Georgia, Augusta University, and Georgia State University.[note 1] The University of Georgia is the state and system's flagship university, the state's oldest institution of higher learning, and one of the state's two land-grant universities. After its 2016 merger with Georgia Perimeter College, Georgia State University became the largest institution of higher learning in the USG, with over fifty thousand students. University of North Georgia is the state's designated military school. There are three historically black schools housed within the USG: Savannah State University, Albany State University, and the state's second land-grant university, Fort Valley State University.In 2012, all USG institutions combined had a $14.1 billion economic impact on the state of Georgia. Georgia Tech in Atlanta and University of Georgia in nearby Athens had the largest impacts on their regional economies: $2.6 billion and 20,869 jobs at Georgia Tech and $2.2 billion and 22,196 jobs at the University of Georgia. Georgia State University's central campus in Atlanta had a $1.6 billion economic impact with 13,736 jobs; given its merger with Perimeter College, with an economic impact of $600 million, Georgia State's overall economic impact on the Atlanta metro area is $2.2 billion.
Previously, a large platinum (Pt) anomaly was reported in the Greenland ice sheet at the Younger Dryas boundary (YDB) (12,800 Cal B.P.). In order to evaluate its geographic extent, fire-assay and inductively coupled plasma mass spectrometry (FA and ICP-MS) elemental analyses were performed on 11 widely separated archaeological bulk sedimentary sequences. We document discovery of a distinct Pt anomaly spread widely across North America and dating to the Younger Dryas (YD) onset. The apparent synchroneity of this widespread YDB Pt anomaly is consistent with Greenland Ice Sheet Project 2 (GISP2) data that indicated atmospheric input of platinum-rich dust. We expect the Pt anomaly to serve as a widely-distributed time marker horizon (datum) for identification and correlation of the onset of the YD climatic episode at 12,800 Cal B.P. This Pt datum will facilitate the dating and correlating of archaeological, paleontological, and paleoenvironmental data between sequences, especially those with limited age control.
This paper evaluates the perceived effectiveness of the security risk management (SRM) programs at two Fortune 500 firms using qualitative and quantitative methods. Layers of management and staff from both firms participated in the study. Perceived effectiveness of their SRM programs was based on nine critical success factors (CSFs). Six initial critical success factors (CSFs): executive management support, organizational maturity, open communication, risk management stakeholders, team member empowerment, and holistic view of an organization were extracted from organizational role theory. They were confirmed and synthesized with three additional CSFs (security maintenance, corporate security strategy, and human resource development). A survey based on the CSFs was implemented at the two firms. Although both firms are Fortune 500 technology companies, their perceptions of current perceived SRM effectiveness differ significantly.
We contribute to research and policy making by providing evidence about the relation between auditor-provided non-audit services and audit outcomes across three levels of client-auditor relationships. We exploit an institutional setting where partner identity and auditor-provided non-audit services are reported in the annual report so that economic-bonding between the client and auditor can be identified at the audit engagement partner, office and audit firm levels. We analyze economic bonding at different levels because the extent of economic incentives and client-auditor relations potentially differ across these levels. Audit outcomes are measured by discretionary accruals, accruals quality and earnings persistence using a sample of firms listed on the Australian Stock Exchange in fiscal years 2007 to 2008. We find evidence that higher client non-audit fees are associated with lower accruals quality at the partner, office and firm level. Higher levels of non-audit service fees are related to less persistence for operating cash flows and accruals at the partner level.
The implementation of virtual and augmented reality environments on the web requires integration between 3D technologies and web technologies, which are increasingly focused on collaboration, annotation, and semantics. Thus, combining VR and AR with the semantics arises as a significant trend in the development of the web. The use of the Semantic Web may improve creation, representation, indexing, searching, and processing of 3D web content by linking the content with formal and expressive descriptions of its meaning. Although several semantic approaches have been developed for 3D content, they are not explicitly linked to the available well-established 3D technologies, cover a limited set of 3D components and properties, and do not combine domain-specific and 3D-specific semantics. In this chapter, the authors present the background, concepts, and development of the Semantic Web3D approach. It enables ontology-based representation of 3D content and introduces a novel framework to provide 3D structures in an RDF semantic-friendly format.