Exploring the Financial and Accounting Reporting Standards and Principles under U.S. GAAP

This text is an accumulation of case studies assigned by Dr. Victoria Dickson over the course of the Professional Research and Development Research Program offered to accounting undergraduate students at the University of Mississippi. Each case serves to highlight a unique component of the financial and accounting reporting standards and principles under U.S. GAAP. The content of this text also allowed for exploring the applicability of these topics with real world examples, like international accounting, data analytics, and stockholder’s equity. Ultimately, through the process of building this text, students conclude the experience with the knowledge of the expected capabilities of a certified public accountant and are left with a concrete understanding of the career opportunities available for public accountants

Effect of FET geometry on charge ordering of transition metal oxides

We examine the effect of an FET geometry on the charge ordering phase diagram of transition metal oxides using numerical simulations of a semiclassical model including long-range Coulomb fields, resulting in nanoscale pattern formation. We find that the phase diagram is unchanged for insulating layers thicker than approximately twice the magnetic correlation length. For very thin insulating layers, the onset of a charge clump phase is shifted to lower values of the strength of the magnetic dipolar interaction, and intermediate diagonal stripe and geometric phases can be suppressed. Our results indicate that, for sufficiently thick insulating layers, charge injection in an FET geometry can be used to experimentally probe the intrinsic charge ordering phases in these materials.Comment: 4 pages, 4 postscript figure

Analytical approximation of the stress-energy tensor of a quantized scalar field in static spherically symmetric spacetimes

Analytical approximations for ${}$ and ${}$ of a quantized scalar field in static spherically symmetric spacetimes are obtained. The field is assumed to be both massive and massless, with an arbitrary coupling $\xi$ to the scalar curvature, and in a zero temperature vacuum state. The expressions for ${}$ and ${}$ are divided into low- and high-frequency parts. The contributions of the high-frequency modes to these quantities are calculated for an arbitrary quantum state. As an example, the low-frequency contributions to ${}$ and ${}$ are calculated in asymptotically flat spacetimes in a quantum state corresponding to the Minkowski vacuum (Boulware quantum state). The limits of the applicability of these approximations are discussed.Comment: revtex4, 17 pages; v2: three references adde

The Frequency Dependence of Critical-velocity Behavior in Oscillatory Flow of Superfluid Helium-4 Through a 2-micrometer by 2-micrometer Aperture in a Thin Foil

The critical-velocity behavior of oscillatory superfluid Helium-4 flow through a 2-micrometer by 2-micrometer aperture in a 0.1-micrometer-thick foil has been studied from 0.36 K to 2.10 K at frequencies from less than 50 Hz up to above 1880 Hz. The pressure remained less than 0.5 bar. In early runs during which the frequency remained below 400 Hz, the critical velocity was a nearly-linearly decreasing function of increasing temperature throughout the region of temperature studied. In runs at the lowest frequencies, isolated 2 Pi phase slips could be observed at the onset of dissipation. In runs with frequencies higher than 400 Hz, downward curvature was observed in the decrease of critical velocity with increasing temperature. In addition, above 500 Hz an alteration in supercritical behavior was seen at the lower temperatures, involving the appearance of large energy-loss events. These irregular events typically lasted a few tens of half-cycles of oscillation and could involve hundreds of times more energy loss than would have occurred in a single complete 2 Pi phase slip at maximum flow. The temperatures at which this altered behavior was observed rose with frequency, from ~ 0.6 K and below, at 500 Hz, to ~ 1.0 K and below, at 1880 Hz.Comment: 35 pages, 13 figures, prequel to cond-mat/050203

A comment on multiple vacua, particle production and the time dependent AdS/CFT correspondence

We give an explicit formulation of the time dependent AdS/CFT correspondence when there are multiple vacua present in Lorentzian signature. By computing sample two point functions we show how different amplitudes are related by cosmological particle production. We illustrate our methods in two example spacetimes: (a) a ``bubble of nothing'' in AdS space, and (b) an asymptotically locally AdS spacetime with a bubble of nothing on the boundary. In both cases the alpha vacua of de Sitter space make an interesting appearance.Comment: 9 page

Phase transition classes in triplet and quadruplet reaction diffusion models

Phase transitions of reaction-diffusion systems with site occupation restriction and with particle creation that requires n=3,4 parents, whereas explicit diffusion of single particles (A) is present are investigated in low dimensions by mean-field approximation and simulations. The mean-field approximation of general nA -> (n+k)A, mA -> (m-l)A type of lattice models is solved and novel kind of critical behavior is pointed out. In d=2 dimensions the 3A -> 4A, 3A -> 2A model exhibits a continuous mean-field type of phase transition, that implies d_c<2 upper critical dimension. For this model in d=1 extensive simulations support a mean-field type of phase transition with logarithmic corrections unlike the Park et al.'s recent study (Phys. Rev E {\bf 66}, 025101 (2002)). On the other hand the 4A -> 5A, 4A -> 3A quadruplet model exhibits a mean-field type of phase transition with logarithmic corrections in d=2, while quadruplet models in 1d show robust, non-trivial transitions suggesting d_c=2. Furthermore I show that a parity conserving model 3A -> 5A, 2A->0 in d=1 has a continuous phase transition with novel kind of exponents. These results are in contradiction with the recently suggested implications of a phenomenological, multiplicative noise Langevin equation approach and with the simulations on suppressed bosonic systems by Kockelkoren and Chat\'e (cond-mat/0208497).Comment: 8 pages, 10 figures included, Updated with new data, figures, table, to be published in PR

Some general properties of the renormalized stress-energy tensor for static quantum states on (n+1)-dimensional spherically symmetric black holes

We study the renormalized stress-energy tensor (RSET) for static quantum states on (n+1)-dimensional, static, spherically symmetric black holes. By solving the conservation equations, we are able to write the stress-energy tensor in terms of a single unknown function of the radial co-ordinate, plus two arbitrary constants. Conditions for the stress-energy tensor to be regular at event horizons (including the extremal and ``ultra-extremal'' cases) are then derived using generalized Kruskal-like co-ordinates. These results should be useful for future calculations of the RSET for static quantum states on spherically symmetric black hole geometries in any number of space-time dimensions.Comment: 9 pages, no figures, RevTeX4, references added, accepted for publication in General Relativity and Gravitatio

Method to compute the stress-energy tensor for the massless spin 1/2 field in a general static spherically symmetric spacetime

A method for computing the stress-energy tensor for the quantized, massless, spin 1/2 field in a general static spherically symmetric spacetime is presented. The field can be in a zero temperature state or a non-zero temperature thermal state. An expression for the full renormalized stress-energy tensor is derived. It consists of a sum of two tensors both of which are conserved. One tensor is written in terms of the modes of the quantized field and has zero trace. In most cases it must be computed numerically. The other tensor does not explicitly depend on the modes and has a trace equal to the trace anomaly. It can be used as an analytic approximation for the stress-energy tensor and is equivalent to other approximations that have been made for the stress-energy tensor of the massless spin 1/2 field in static spherically symmetric spacetimes.Comment: 34 pages, no figure

Motion of Inertial Observers Through Negative Energy

Recent research has indicated that negative energy fluxes due to quantum coherence effects obey uncertainty principle-type inequalities of the form |\Delta E|\,{\Delta \tau} \lprox 1\,. Here $|\Delta E|$ is the magnitude of the negative energy which is transmitted on a timescale $\Delta \tau$. Our main focus in this paper is on negative energy fluxes which are produced by the motion of observers through static negative energy regions. We find that although a quantum inequality appears to be satisfied for radially moving geodesic observers in two and four-dimensional black hole spacetimes, an observer orbiting close to a black hole will see a constant negative energy flux. In addition, we show that inertial observers moving slowly through the Casimir vacuum can achieve arbitrarily large violations of the inequality. It seems likely that, in general, these types of negative energy fluxes are not constrained by inequalities on the magnitude and duration of the flux. We construct a model of a non-gravitational stress-energy detector, which is rapidly switched on and off, and discuss the strengths and weaknesses of such a detector.Comment: 18pp + 1 figure(not included, available on request), in LATEX, TUPT-93-

Black Hole Evaporation in the Presence of a Short Distance Cutoff

A derivation of the Hawking effect is given which avoids reference to field modes above some cutoff frequency $\omega_c\gg M^{-1}$ in the free-fall frame of the black hole. To avoid reference to arbitrarily high frequencies, it is necessary to impose a boundary condition on the quantum field in a timelike region near the horizon, rather than on a (spacelike) Cauchy surface either outside the horizon or at early times before the horizon forms. Due to the nature of the horizon as an infinite redshift surface, the correct boundary condition at late times outside the horizon cannot be deduced, within the confines of a theory that applies only below the cutoff, from initial conditions prior to the formation of the hole. A boundary condition is formulated which leads to the Hawking effect in a cutoff theory. It is argued that it is possible the boundary condition is {\it not} satisfied, so that the spectrum of black hole radiation may be significantly different from that predicted by Hawking, even without the back-reaction near the horizon becoming of order unity relative to the curvature.Comment: 35 pages, plain LaTeX, UMDGR93-32, NSF-ITP-93-2