Financial Accounting Topics: Cases and Analysis

This thesis consists of twelve individual case studies that analyze issues and topics related to the current financial accounting landscape. These cases take a practical and professional look at financial accounting the real current world, using technical understanding that has been gained throughout the coursework of the Bachelors of Accountancy major as well as professional skepticism and judgement to assess the situations. All of these cases were facilitated by the Patterson School of Accountancy over a year long period. These cases pertain to recent accounting changes such as pensions, the financial implications of recent scandals such as the BP oil spill, and recent evolutions in the climate of financial accounting such as advancements in technology due to data analytics tools. Research tools and data were partially provided in some cases whereas others required outside sources and research

Earth observations from space: Outlook for the geological sciences

Remote sensing from space platforms is discussed as another tool available to geologists. The results of Nimbus observations, the ERTS program, and Skylab EREP are reviewed, and a multidisciplinary approach is recommended for meeting the challenges of remote sensing

Travels in Alaska

The Riverside Press Cambridge.This book is part of the Natural History Collection, a book collection which supports the James Sowell Family Collection in Literature, Community and the Natural World.Prepared for publication by Mrs. Marion Randall Parsons.Illustrations: Alpenglow on summit of Mt. Muir, Harrison Fiord, Prince William Sound -- Hanging Valley and waterfall, Fraser Reach -- Lowe Inlet, British Columbia -- Indian canoes -- Alaskan hemlocks and spruces, Sitka -- Old chief and totem pole, Wrangell -- Admirality Island -- The Muir Glacier in the seventies, showing ice cliffes and stranded icebergs (from a photograph owned by Mr. Muir) -- Stranded icebergs, Taku Glacier -- Vegetation at high-tide line, Stika Harbor -- Ruins of buried forest, east side of Muir Glacier (from a photograph owned by Mr. Muir) -- Floating iceberg, Taku Inlet. Except where otherwise indicated the illustrations are from photographs by Herbert W. Gleason. The colored half-tone which appears on the cover is from a painting of the Muir Glacier by Thomas Hill, owned by Mr. Muir.Part I. The Trip of 1879. Puget Sound and British Columbia -- Alexander Archipelago and the home I found in Alaska -- Wrangell Island and Alaska summers -- The Stickeen River -- A cruise in the Cassiar -- The Cassiar Trail -- Glenora Peak -- Exploration of the Stickeen Glaciers -- A canoe voyage to northward -- The discovery of Glacier Bay -- The country of the chilcats -- The return to Fort Wrangell -- Alaska Indians. Part II. The Trip of 1880. Sum Dum Bay -- From Taku River to Taylor Bay -- Glacier Bay -- In camp at Glacier Bay -- My sled-trip on the Muir Glacier -- Auroras -- Index -- Glossary of words in the Chinook jargon

South China Karst II

Slovene and Chinese karstologists join studies from the chosen parts of diverse Yunnan karst, from topical cone karst on south and stone forest on center to mountain karst and high plateau karst of Tibet in the north. Presented are results of research in the karst on stone forests and other types of karst surfaces, soil erosion, the formation of tufa, vegetation, the development, age and sediment of karst caves, karst waters, epikarst fauna and the protection of the natural heritage.Slovenski in kitajski krasoslovci združujejo raziskave izbranih predelov raznovrstnega yunnanskega krasa, od tropskega kopastega krasa na jugu, kamnitih gozdov na sredini do gorskega krasa in krasa visoke planote Tibeta na severu. Predstavljeni so izsledki proučevanja kamnitih gozdov in drugih vrst kraškega površja, erozije prsti, nastanka sige, rastja, razvoja, starosti in sedimentov v kraških jamah, kraških voda, epikraške favne in varovanja naravne dediščine. Prva knjiga o južnokitajskem krasu je izšla v zbirki ZRC (19, 1998)

Evaluation of Boulder Deposits Linked to Late Neogene Hurricane Events

Contributions in this collection discuss storm deposits dating from Neogene time between 23 and 1.8 million years ago, as well as the last 1.8 million years, including the Pleistocene and Holocene. As today, past hurricane events were responsible for the erosion of rocky shorelines due to the impact of storm waves, in addition to flood deposits due to heavy rainfall after big storms, resulting in landfall. The former typically resulted in coastal boulder deposits (CBDs) and the latter in coastal outwash deposits (CODs). Study locations covered by this treatment include three within the confines of Mexico’s Gulf of California and three in the northeast Atlantic Ocean, including the Canary Islands and Azores, as well as the coast of Norway. Rock types canvassed in these studies are dominated by igneous rocks that include surface flows such as andesite and basalt as well as surface exposures of plutonic rocks that originated deep below the surface such as granite and near-mantle rocks like low-grade chromite. These rock types reflect a range in rock density, which has an effect on the ability of storm waves to degrade rocky shores in the production of CBDs. The site-specific studies in this collection also share an application treating the shape of boulders resulting from shore erosion. The collection is introduced by a survey covering Neogene CODs registered in the geological literature and a concluding paper focused on the use of satellite images as a means for detecting previously unrecognized coastal storm deposits

Multi-scale assessment of shore platform erosion

The morphology and erosion of shore platforms is a pivotal component of rocky coast evolution as these features control both wave transformation and sediment dynamics. Models that predict coastline evolution and efforts to reconstruct past cliff retreat rates from cosmogenic isotope concentrations are forced to simplify platform morphology and commonly treat erosion only implicitly. The lack of an explicit incorporation of platform dynamics into such models reflects a poor understanding of erosion processes that have conventionally been considered to operate at one of two scales: fine scale abrasion captured by sub-mm precision point measurements of vertical change, and step back-wearing and block removal at metre-scale. Neither approach is well suited to informing a generalised model of foreshore erosion that bridges these two scales or that can be applied more widely. As a result without understanding mechanisms of foreshore erosion models which use these data are limited in their utility to address future coastal change under changing sea level and storminess. To address this a multi-scale study was undertaken along the North Yorkshire coast (UK) using high-resolution and high-precision monitoring data collected at the spatial and temporal scales relevant to the processes in action. A novel method was developed to monitor mm-scale platform erosion using Structure-from-Motion (SfM) photogrammetry. The average platform down-wearing rate of 0.528 mm yr-1 was calculated from 15 individual 0.5×0.5 m sites. The volume frequency and 3D-shape distributions of the detachments suggest that erosion occurs predominantly via detachment of fabric-defined platelets. The erosion rate is faster closer to the cliff toe and at those locations where the tide cycles more frequently. Erosion rates calculated from the 2.6 years of data from 22 km of shore platform using high-resolution airborne LiDAR was 3.45 mm yr-1 when derived from individual detachments, or 0.01 mm yr-1 when spatially averaged across the platform. Average lowering of the platform sections containing steps was 0.04 mm yr-1, while in areas with no steps 0.01 mm yr-1. Whilst erosion rate cannot be predicted with confidence for any discrete point on the foreshore, systematic trends in across-shore erosion can be shown, with a peak in rate at 10-18 m from the cliff toe, with erosion intensity gradually decreasing seawards. This new understanding of foreshore erosion has then been used to predict exposure ages from cosmogenic 10Be concentrations at the Hartle Loup platform. This analysis shows that the cliff has been retreating at the steady rate of 0.05 m yr-1 cutting the 300 m wide shore platform in the last 6 kyr. This derives rates of retreat comparable to contemporary erosion monitoring. Platform morphology has been shown not to adjust to an equilibrium shape, but it is rather actively modified depending on the interplay between present morphology, sea level and tidal regime. Importantly, this study provides methods to monitor foreshore erosion, enhances our understanding of mechanisms and controls upon it, whilst the results can be used in models to predict rocky coast evolution by providing an empirically-based assessment of foreshore erosion

Analytic hierarchy process applied to landslide susceptibility mapping of the North Branch of Argentino Lake, Argentina

In the present study, we achieved the susceptibility mapping to slope instability processes by the implementation of Analytic Hierarchy Process and Weighted Linear Combination methods, in the North Branch of Argentino Lake, Southern Patagonian Icefield. The strong retraction of the glaciers in the area has triggered paraglacial readjustments, producing instability processes that favor the generation of mass removal processes. The results obtained from optical satellite images show that the highest degrees of susceptibility (4 and 5) are located on the western slopes of the Upsala Channel, Bertacchi and Cono Tributary Glaciers, and the Moyano and Norte Valleys, respectively. These slopes coincide with the geographic location of previous events surveyed by the inventory of unstable areas of the zone. Low degrees of susceptibility are found on the downhill valleys, outcrops rock and glaciers. The Consistency Ratio was 0.069, indicating that being less than 0.1 the study is reliable. The study sheds light on the knowledge of slopes and valleys that are more susceptible to processes of instability in mountainous areas, which would make it possible to prevent possible hazards associated with these events.Fil: Moragues, Silvana Noelia. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mendoza. Instituto Argentino de Nivología, Glaciología y Ciencias Ambientales. Provincia de Mendoza. Instituto Argentino de Nivología, Glaciología y Ciencias Ambientales. Universidad Nacional de Cuyo. Instituto Argentino de Nivología, Glaciología y Ciencias Ambientales; ArgentinaFil: Lenzano, María Gabriela. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mendoza. Instituto Argentino de Nivología, Glaciología y Ciencias Ambientales. Provincia de Mendoza. Instituto Argentino de Nivología, Glaciología y Ciencias Ambientales. Universidad Nacional de Cuyo. Instituto Argentino de Nivología, Glaciología y Ciencias Ambientales; ArgentinaFil: Lanfri, Mario. Comision Nacional de Actividades Espaciales. Gerencia de Coordinacion.; ArgentinaFil: Moreiras, Stella Maris. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mendoza. Instituto Argentino de Nivología, Glaciología y Ciencias Ambientales. Provincia de Mendoza. Instituto Argentino de Nivología, Glaciología y Ciencias Ambientales. Universidad Nacional de Cuyo. Instituto Argentino de Nivología, Glaciología y Ciencias Ambientales; ArgentinaFil: Lenzano, Luis Eduardo. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mendoza. Instituto Argentino de Nivología, Glaciología y Ciencias Ambientales. Provincia de Mendoza. Instituto Argentino de Nivología, Glaciología y Ciencias Ambientales. Universidad Nacional de Cuyo. Instituto Argentino de Nivología, Glaciología y Ciencias Ambientales; Argentin