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The purpose of this paper is to test the effects of citizens’ support for two rival and opposing conceptions of political involvement, political consumerism and stealth democracy, on their attitudes about demand response (flexible consumption) and prosumerism (self-production) in the context of making of Finnish energy policy. Stealth democracy represents an established view on the role of citizens in energy policy making: the energy sector has traditionally been presented as a technocratic domain reserved for experts and businessmen. By contrast, political consumerism can be seen as an expression of “energy democracy”.

The data is based on a postal survey and an internet survey that were conducted in 2016 among a random sample representing Finns who were between 18 and 75 years. The dependence of the support for demand response and prosumerism on the endorsement of political consumerism and stealth democracy will be tested statistically (Pearson chi-square).

The endorsement of demand response mainly depended statistically on citizens’ attitudes towards political consumerism and stealth democracy. However, comparing electricity prices and changing electricity suppliers did not depend on adherence to political consumerism and stealth democracy. Nevertheless, in these cases, support was higher among the supporters of political consumerism than among supporters of stealth democracy. By contrast, the endorsement of prosumerism, for instance, in terms of factors that influence citizens’ decisions to invest in electricity generation in their households, depended statistically on citizens’ attitudes on political consumerism and stealth democracy.

It might be that the variables used in this study to measure stealth democracy are not specific enough. More generally, Finns’ willingness to support for stealth democracy may be based on or at least encouraged by the misunderstandings of democratic politics: more information is needed on the level of knowledge that citizens have about normative principles of democratic decision-making processes.

The implication of this study for energy policy making is that there are (at least in Finland) good preconditions for developing a decentralized energy system: citizens are ready to adopt a more active role as energy citizens in terms of demand response and prosumerism – irrespective of their attitudes on macro-level attitudes on governmental institutions. Democratization of the energy system could strengthen the legitimacy of energy policy making.

Citizens’ attitudes indicate that their potential for involvement needs to be strengthened in the spirit of energy democracy: the idea of energy democracy needs to be seen in terms of the demand for increased accountability and democratization of the energy sector that was previously not seen as requiring public involvement and was most often depoliticized and dominated by technocrats. However, strengthening energy democracy through demand response and prosumerism is not without its problems: utilization of these devices requires a relatively large amount of resources which depend on the individuals’ socio-economic position. Thus, energy democracy cannot replace but complement electoral participation as a form of energy policy involvement.

The contribution of this study is to fill a part of the research gap linking to ongoing energy transitions. As a socio-technical transition can take place only if citizens support and participate in it, we need to better understand citizens’ attitudes on energy consumption and production and energy policy involvement. Citizens’ attitudes on energy production and consumption are becoming more and more critical for managing the energy sector as a result of that the share of wind power and solar power is increasing in the energy system. In a decentralized energy system, citizens have to be prepared to change their modes of operation. To the best of the authors’ knowledge, the originality of this study is to test the impact of citizens’ political attitudes on the endorsement of demand response and prosumerism.

The purpose of this study is to test citizens’ attitudes on political involvement in energy policy-making that has generally seen to be dominated by experts and business interests and been relatively closed to citizen involvement. The study asks whether citizens are willing to participate politically more through political consumerism (i.e., consumption choices) or through representative democracy and if citizens are willing to assign decision-making to the experts representing public administration and business, as stealth democracy asserts.

Methodologically, the study is based on postal surveys conducted in 2007 and 2016 among a random sample representing Finns who were 18-75 years of age.

Political consumerism and stealth democracy were not considered as alternative and detached modes for electoral participation but rather as complementary. However, adherence to stealth democracy was a reaction of people who feel powerlessness in the face of the regime, while the supporters of political consumerism had a higher trust in their ability to influence.

The study is the first one which empirically compares citizens’ support for these three modes of involvement, and it generates new knowledge for the scholars and decision-makers when planning citizen role in (energy) policy-making.

Effective August 23, 2004, the US Securities and Exchange Commission (SEC) requires all firms to disclose restatements via an item 4.02 Form 8‐K filing. However, a significant number of firms continue to disclose restatements using means other than an 8‐K. Commonly referred to as stealth restatements, the purpose of this paper is to investigate the materiality of restatements disclosed in either the 10‐K or the 10‐Q by comparing them to those disclosed via 8‐K.

Univariate and multivariate analyses compare the characteristics of and the market reaction to 10‐K/10‐Q restatements to those of 8‐K restatements.

The authors find stealth restatements are more likely to be those not affecting net income, with longer filing delays, not subject to SEC investigation and made by firms audited by non‐big four accounting firms. The authors document a negative market reaction to 8‐K restatements around the restatement disclosure date. However, for stealth restatements they find no market reaction around the 10‐K/10‐Q filing date and for up to 22 trading days after the 10‐K/10‐Q filings. Research limitations/implications – The study shows a significant difference in materiality between stealth and 8‐K restatements.

The study is important to investors, regulators and academics because it supports the notion that stealth restatements include less significant information relative to that disclosed in 8‐K restatements. This result is in line with the SEC disclosure requirement.

The significant number of stealth restatements since 2004 begs the question as to what kind of information is being disclosed in these restatements. The paper responds to this question.

The purpose of this paper is to introduce the theoretical basis of N-order spectral spreading-compressing (SSC) frequency shift interference algorithm and expand it to active cancellation. An active cancellation simulation and verification system based on N-order SSC algorithm is established and carried out; simultaneously, the absorbing material coating stealth simulation of two kinds of thickness is carried out to compare the stealth effect with active cancellation system.

The active cancellation method based on N-order SSC algorithm is proposed based on theoretical formula derivation; the active cancellation simulation and verification system is established in MATLAB/Simulink. The full-size model is built by CATIA and meshed by hypermesh. The omnidirectional radar cross section (RCS) is calculated in cadFEKO, and the results are analyzed in postFEKO.

The simulations are implemented on a stealth fighter, and results show that after active cancellation, the peak of spectrum analyzer has reduced in all azimuths, the omnidirectional RCS has also decreased and the detection probability of almost all azimuths has dropped under 50 per cent. The absorbing material coating stealth simulations of two kinds of thickness are carried out, and results show that the stealth effect of active cancellation is much better than absorbing material coating.

An active cancellation system based on SSC algorithm is proposed in this paper, and the effect of active cancellation is verified and compared with that of absorbing materials. A new method for the current active stealth is provided in this paper.

Active cancellation simulation and verification system is established. RCS calculation module, signal-to-noise-ratio (SNR) calculation module and detection probability module are built to verify the effect of active cancellation system. Simultaneously, the absorbing material coating stealth simulation is carried out, and the stealth effect of absorbing material coating and active cancellation are compared and analyzed.

The purpose of this paper is to propose a new optical steganography framework that can be applied to public optical binary phase-shift keying (BPSK) systems by transmitting a stealth spectrum-amplitude-coded optical code-division multiple-access signal through a BPSK link.

By using high-dispersion elements, the stealth data pulses temporally stretch and the amplitude of the signal decreases after stretching. Thus, the signal can be hidden underneath the public signal and system noise. At the receiver end, a polarizer is used for removing the public BPSK signal and the stealth signal is successfully recovered by a balanced detector.

In a simulation, the bit-error rate (BER) performance improved when the stealth power increased.

The BER performance worsens when the noise power become large. Future work will consider increasing the system performance during high-noise power situation.

By properly adjusting the power of the amplified spontaneous emission noise, the stealth signal can be hidden well in the public channel while producing minimal influence on the public BPSK signal.

In conclusion, the proposed optical steganography framework makes it more difficult for eavesdroppers to detect and intercept the hidden stealth channel under public transmission, even when using a dispersion compensation scheme.

By reducing the coating thickness of the weak scattering source, the coating weight of the absorbing material can be reduced by 35% with little effect on the RCS.

To alleviate the weight-increasing problem caused by a large number of coating of absorbing materials, a method for zonal coating of absorbing materials for a stealth helicopter was proposed. By appropriately reducing the thickness of the coating at the secondary scattering locations, the amount of coating used is significantly reduced.

Compared with the full-coated, the zonal coating scheme achieves the corresponding RCS reduction effect.

Zonal coating design can achieve the effect of reducing coating weight and cost.

The effects of different coating methods on RCS were verified by electromagnetic scattering simulation, and the applicability of the zonal coating design of the absorbing material to the stealth helicopter was verified.

The purpose of this study is to investigate the association between nonaudit services (NAS) and out-of-period adjustments (OOPAs). Over the years, the number of OOPAs has risen while the number of restatements has decreased. This could indicate an improvement in financial reporting quality. It could also indicate the use of a type of stealth restatement for opportunistic purposes. These less prominent restatements are more likely to go undetected and could perpetuate opportunistic disclosure and mitigate the likelihood of unfavorable market reactions.

The authors use a two-stage multivariate regression analysis to examine the relationship between NAS and the reporting of an OOPA. The authors use prior research on NAS to guide the model development. The authors perform several robustness checks including different types of NAS and different characteristics of OOPAs.

The results indicate that NAS has a significantly negative association with the existence of OOPAs. The core findings suggest that NAS does not impair auditor independence. Rather, greater amounts of NAS may contribute to knowledge spillover, which leads to higher financial reporting and audit quality. The results are robust to several additional tests.

The results raise interesting implications for regulators, executives, auditors, investors and future research. The authors provide insight into the relationship between NAS and auditor independence.

To the best of the authors’ knowledge, prior research has not considered the effect of NAS on OOPAs. The authors contribute to the literature by providing evidence that OOPAs, a form of stealth restatements, is an important consideration in audit quality research.

The case compares two U.S. Department of Defense (DoD) programs from the 1970s and 1980s: (1) “stealth” combat aircraft, capable of evading detection or engagement by anti-aircraft systems, and (2) precision attack of hardened ground vehicles from “standoff” distances, i.e., far behind the battle lines. Conceived at roughly the same time, motivated by the same strategic challenge, and initially driven by the same DoD organization, stealth combat aircraft progressed from idea to deployment in less than eight years---an astounding pace for a complex military system---while a demonstrated system for standoff precision strike against mobile ground targets was not fully implemented. The case highlights the critical role of the Defense Advanced Research Projects Agency (DARPA), part of the DoD, regarded as one of the most innovative entities in the U.S. federal government.

The case highlights factors that facilitate rapid, successful implementation of radically innovative or disruptive concepts. Students are introduced to the organizational realities facing such projects, including issues of strategic clarity, interdepartmental competition and cooperation, executive leadership, and timing. Comparing the differences in implementation of the two programs in the case reveals issues relevant to any large organization seeking to bring innovative concepts to fruition.

This study aims to learn the dynamic radar cross-section (RCS) of a deflection air brake.

The aircraft model with delta wing, V-shaped tail and blended wing body is designed, and high-precision unstructured grid technology is used to deal with the surface of air brake and fuselage. The calculation method based on multiple tracking and dynamic scattering is presented to calculate RCS.

The fuselage has a low scattering level, and the opening air brake will bring obvious dynamic RCS effects to itself and the whole machine. The average indicator of air brake RCS can be lower than –0.6 dBm² under the tail azimuth, while that of forward and lateral direction is lower. The mean RCS of fuselage is obviously higher than that of air brake, while the deflected air brake and its cabin can still provide strong scattering sources at some azimuths. When the air brake is opening, the change amplitude of the aircraft forward RCS can exceed 19.81 dBm².

This research has practical significance for the dynamic electromagnetic scattering analysis and stealth design of the air brake.

The calculation method for aircraft RCS considering air brake dynamic deflection has been established.

For more than 15 years, 6,000 companies and over 40,000 people worked together to design, develop and produce the B‐2 Stealth Bomber, the United States' futuristic bombing machine.