Developing Bridges Center Grant Proposal: A Budgeting Case for a Nonprofit Organization

The case study introduces the challenges and unique accounting needs of nonprofit organizations, particularly in budget preparation and the grant proposal process. The case is designed for courses that focus on not-for-profit accounting or managerial accounting. As students are becoming more interested in social responsibility, this case provides an opportunity for students to develop a deeper understanding of budgeting concepts by introducing a nonprofit perspective into the budgeting material traditionally covered in a managerial accounting course. Students learn about differences in budgeting for a nonprofit organization compared to a business that operates for profit including sources of revenue, mission-driven focus, receipt of in-kind donations, unbalanced budgets, the role of the board, and data availability. Students are required to use problem-solving skills and external resources to estimate amounts to create a budget for a nonprofit organization in a scenario where information is incomplete, much like a real-world situation

Trends in source gases

Source gases are defined as those gases that, by their breakdown, introduce into the stratosphere halogen, hydrogen, and nitrogen compounds that are important in stratospheric ozone destruction. Given here is an update of the existing concentration time series for chlorocarbons, nitrous oxide, and methane. Also reviewed is information on halogen containing species and the use of these data for establishing trends. Also reviewed is evidence on trends in trace gases that influence tropospheric chemistry and thus the tropospheric lifetimes of source gases, such as carbon dioxide, carbon monoxide, or nitrogen oxides. Much of the information is given in tabular form

A Hybrid Nonlinear Control Scheme for Active Magnetic Bearings

A nonlinear control scheme for active magnetic bearings is presented in this work. Magnet winding currents are chosen as control inputs for the electromechanical dynamics, which are linearized using feedback linearization. Then, the desired magnet currents are enforced by sliding mode control design of the electromagnetic dynamics. The overall control scheme is described by a multiple loop block diagram; the approach also falls in the class of nonlinear controls that are collectively known as the 'integrator backstepping' method. Control system hardware and new switching power electronics for implementing the controller are described. Various experiments and simulation results are presented to demonstrate the concepts' potentials

The Impact of the COVID-19 Pandemic on School Psychology Internship Outcomes

The Ohio Internship Program in School Psychology was forced to adapt abruptly to the changing circumstances brought on by the novel coronavirus (COVID-19) pandemic beginning in March 2020. The purpose of this study was to determine the extent to which the school psychology internship outcomes were negatively affected by the COVID-19 pandemic in terms of supervisors\u27 ratings of intern competencies, the number of students served by interns, and the outcomes of academic and behavior interventions supported by interns. Findings of the annual evaluation of the Ohio Internship Program in School Psychology for the school year directly affected by the pandemic (2020–2021) were compared to the findings for the year the pandemic began (2019–2020) and the 3 years before the start of the pandemic. The results provide evidence of gains in professional competencies and positive outcomes for students served by interns. The results also highlight racial disparities in the counts of students provided school psychological services during the pandemic. Implications for school psychology graduate preparation and practice are discussed

ARAC-3, A New Generation Emergency Response Modeling System

A description of the new ARAC-3 (Atmospheric Release Advisory Capability) modeling system is presented. Among the major new capabilities are a prognostic forecast model and entirely new diagnostic and dispersion models. Various components of the system are being tested to determine their performance both individually and within an integrated setting. When completed in 1999, ARAC-3 will contain all the features of the current ARAC-2 system as well as new capabilities that will enable ARAC to function as a state-of-the-art emergency response system well into the next decade

Final report for LDRD Project 94-ERD-037: multi-scale atmospheric simulation system

The purpose of this LDRD project was to develop a multi-scale atmospheric simulation system that could be applied to a diverse range of atmospheric problems, including key research issues related to global and regional climate change, studies of regional and local precipitation, and emergency predictions of the path and exposure concentration of toxic materials released into the atmosphere. In addition to its multi-scale nature, the new simulation system was to be designed such that the individual components of the system could be selected by users in an optimal way to support the research and operational needs of the entire Atmospheric Sciences Division

Lawson Criterion for Ignition Exceeded in an Inertial Fusion Experiment

For more than half a century, researchers around the world have been engaged in attempts to achieve fusion ignition as a proof of principle of various fusion concepts. Following the Lawson criterion, an ignited plasma is one where the fusion heating power is high enough to overcome all the physical processes that cool the fusion plasma, creating a positive thermodynamic feedback loop with rapidly increasing temperature. In inertially confined fusion, ignition is a state where the fusion plasma can begin burn propagation into surrounding cold fuel, enabling the possibility of high energy gain. While scientific breakeven (i.e., unity target gain) has not yet been achieved (here target gain is 0.72, 1.37 MJ of fusion for 1.92 MJ of laser energy), this Letter reports the first controlled fusion experiment, using laser indirect drive, on the National Ignition Facility to produce capsule gain (here 5.8) and reach ignition by nine different formulations of the Lawson criterion