238 research outputs found

    The contemporary management accounting practices adoption in the public industry: Evidence from Jordan

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    The present study examines the effect of variables on contemporary management accounting practices' adoption in the public sector. The present research further investigates the relationship between the uptake of contemporary management accounting practices and organizational performance and change. 520 surveys were mailed to the public sector in Jordan to gather data, which was subsequently analyzed employing SEM. The findings of the research indicate that there are substantial relationships between accounting staff qualifications and management accounting practices. Results indicate that modern management accounting practices could help public sector practitioners enhance performance and promote organizational change. The investigation offers concrete insight into the public sector's uptake of management accounting practices. The research conducted offers a field study of the impact of implementing a suite of management accounting practices in the public sector

    Octupole vibration in superdeformed 66152Dy86

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    The decay of SD band 6 into the yrast SD band of 125Dy was confirmed and nine linking transitions were identified. As a result, the excitation energy of the lowest level in band 6 was measured to be 14 238 keV. The states in this band were tentatively determined to be negative parity and odd spin. The measured properties are consistent with an interpretation in terms of a rotational band built on a collective octupole vibration

    Alignments in the odd-proton actinides 237Np and 241Am

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    High spin states in 237Np and 241Am have been studied with the "unsafe" Coulomb excitation technique. In each nucleus, signature partner rotational bands built on the [523]5/2- and [642]5/2+ orbitals of respective h9/2 and i13/2 parentage have been delineated. An additional pair of bands based on the [521]3/2- (f7/2) state was also observed in 241Am. New information on the even-even 236Pu and 242Cm transfer products is also presented. From the present data, the role of i13/2 protons in generating angular momentum in the even-even nuclei of the region is documented. A satisfactory description of the evolution of the rotational sequences with spin is achieved within the framework of the cranked shell model. Nevertheless, when combined with information on odd-neutron nuclei available from elsewhere, the data highlight significant shortcomings of the available theoretical predictions

    Recoil-gated plunger lifetime measurements in 188Pb

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    Electromagnetic transition probabilities were measured using the recoil distance Doppler-shift technique and the 40Ca(152Sm,4n) 188Pb reaction at a beam energy of 805 MeV to investigate shape coexistence in 188Pb. For the first time, a plunger was combined with Gammasphere and the Argonne Fragment Mass Analyzer. It was possible to measure the lifetimes of two states in the prolate band of 188Pb and, thus, provide for the first time evidence for the collectivity of this band. A three-level mixing calculation revealed that the first 2+ state is predominantly of prolate character

    Limits of the energy-spin phase space beyond the proton drip line: Entry distributions of Pt and Au isobars

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    Entry distributions in angular momentum and excitation energy have been measured for several very proton-rich isotopes of Pt and Au. This is the first systematic study of the energy-spin phase space for nuclei near and beyond the proton drip line. Comparisons are made between the distributions associated with proton-unbound Au nuclei and more stable Pt isobars. In 173Au the first evidence is seen for the limits of excitation energy and angular momentum which a nucleus beyond the proton drip line can sustain

    Identification of excited structures in proton unbound nuclei 173,175,177Au: Shape co-existence and intruder bands

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    Excited states in the proton-unbound 173,175,177Au nuclei were identified for the first time. Level structures associated with three different shapes were observed in 175Au. While the yrast lines of 175Au and 177Au consist of a prolate band built upon the intruder 1/2+[660] (i13/2) proton orbital, no sign of collectivity was observed in the lighter 173Au isotope. Implications for the deformation associated with these structures are discussed with a focus on shape co-existence in the vicinity of the proton-drip line

    First observation of excited structures in neutron-deficient 179Hg: Evidence for multiple shape coexistence

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    Excited structures in the neutron-deficient nucleus 179Hg have been established for the first time using the Gammasphere spectrometer in conjunction with the fragment mass analyzer. Competing states originating from three different minima associated with nearly spherical, oblate, and prolate deformations were found. This result can be contrasted with the situation in heavier odd-mass Hg isotopes where only two minima (oblate and prolate) have been seen. The implications of these three shapes at low spin and excitation energy are discussed in the general context of shape coexistence in this mass region

    In-beam γ-ray spectroscopy of 172Pt

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    Collective structures in 172Pt have been investigated by measuring in-beam γ rays with mass selection and the recoil-decay tagging technique. The discrepancy in the ground-state band from previous studies has been resolved, and a new collective structure that is likely based on an octupole vibration has been identified. A band mixing model is used to determine the properties of the competing near-spherical and deformed ground-state sequences in the light Os-Pt-Hg-Pb region. Evidence for a reduction of deformation in the deformed vacuum structure below N=98 is presented

    Shape coexistence and band crossings in 174Pt

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    High-spin states in 174Pt were populated via the 92Mo(84Sr, 2p) and 92Mo(84Sr, 2p2n) reactions. The ground-state band has been extended from I= 14 to 24 (tentatively 26) and a new side band is observed up to a spin of 21 (tentatively 23). A low-frequency crossing is observed in the latter band at a rotational frequency that is similar to that seen in the ground-state band. The first and second i13/2 neutron alignments are also observed in 174Pt. Surprisingly, these crossings occur at approximately the same frequency. Total Routhian surface and cranked shell model calculations are used in an attempt to understand this behavior
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