Nature and influence of managerial accounting during the New South Movement: The case of a Charleston printer

This paper investigated the accounting system of Walker Evans & Cogswell, a printing company in Charleston, South Carolina, in order to ascertain the nature and influence of management accounting during the New South Movement. Through archival analysis, the accounting techniques used by the Company were found to be effective management tools for planning and control during the period in which the Southern economy was transformed from agrarian to manufacturing. The findings raise new questions about existing studies on nineteenth century managerial accounting, especially for the printing industry

A Search for Ultra-High Energy Counterparts to Gamma-Ray Bursts

A small air shower array operating over many years has been used to search for ultra-high energy (UHE) gamma radiation ($\geq 50$ TeV) associated with gamma-ray bursts (GRBs) detected by the BATSE instrument on the Compton Gamma-Ray Observatory (CGRO). Upper limits for a one minute interval after each burst are presented for seven GRBs located with zenith angles $\theta < 20^{\circ}$. A $4.3\sigma$ excess over background was observed between 10 and 20 minutes following the onset of a GRB on 11 May 1991. The confidence level that this is due to a real effect and not a background fluctuation is 99.8\%. If this effect is real then cosmological models are excluded for this burst because of absorption of UHE gamma rays by the intergalactic radiation fields.Comment: 4 pages LaTeX with one postscript figure. This version does not use kluwer.sty and will allow automatic postscript generatio

Evolution of virulence: triggering host inflammation allows invading pathogens to exclude competitors.

Virulence is generally considered to benefit parasites by enhancing resource-transfer from host to pathogen. Here, we offer an alternative framework where virulent immune-provoking behaviours and enhanced immune resistance are joint tactics of invading pathogens to eliminate resident competitors (transferring resources from resident to invading pathogen). The pathogen wins by creating a novel immunological challenge to which it is already adapted. We analyse a general ecological model of 'proactive invasion' where invaders not adapted to a local environment can succeed by changing it to one where they are better adapted than residents. However, the two-trait nature of the 'proactive' strategy (provocation of, and adaptation to environmental change) presents an evolutionary conundrum, as neither trait alone is favoured in a homogenous host population. We show that this conundrum can be resolved by allowing for host heterogeneity. We relate our model to emerging empirical findings on immunological mediation of parasite competition

Comprehensive Observations of a Solar Minimum CME with STEREO

We perform the first kinematic analysis of a CME observed by both imaging and in situ instruments on board STEREO, namely the SECCHI, PLASTIC, and IMPACT experiments. Launched on 2008 February 4, the CME is tracked continuously from initiation to 1 AU using the SECCHI imagers on both STEREO spacecraft, and is then detected by the PLASTIC and IMPACT particle and field detectors on board STEREO-B. The CME is also detected in situ by ACE and SOHO/CELIAS at Earth's L1 Lagrangian point. The CME hits STEREO-B, ACE, and SOHO on 2008 February 7, but misses STEREO-A entirely. This event provides a good example of just how different the same event can look when viewed from different perspectives. We also demonstrate many ways in which the comprehensive and continuous coverage of this CME by STEREO improves confidence in our assessment of its kinematic behavior, with potential ramifications for space weather forecasting. The observations provide several lines of evidence in favor of the observable part of the CME being narrow in angular extent, a determination crucial for deciding how best to convert observed CME elongation angles from Sun-center to actual Sun-center distances.Comment: 27 pages, 10 figures, AASTEX v5.2, accepted by Ap

Designing Sustainable Landscapes: Terrestrial barriers settings variable

Terrestrial barriers is one of several ecological settings variables that collectively characterize the biophysical setting of each 30 m cell at a given point in time (McGarigal et al 2017). Terrestrial barriers measures the relative degree to which roads and railroads may physically impede movement of terrestrial organisms. It is derived by assigning an expertderived score to each road/railroad class to reflect the increasing physical impediment of larger roads, and adjusting these scores at road-stream crossings (i.e., bridge or culvert) based either on a custom algorithm applied to field measurements of the crossing structure or predictions from a statistical model (see below for details) to reflect increased passability of terrestrial organisms through the crossing structure. Terrestrial barriers is scaled 0-5, where roads and railroads are assigned values \u3e0 (indicating the relative degree of impediment) and all other cells are assigned 0.https://scholarworks.umass.edu/data/1021/thumbnail.jp

Designing Sustainable Landscapes: Substrate mobility settings variable

Substrate mobility is one of several ecological settings variables that collectively characterize the biophysical setting of each 30 m cell at a given point in time (McGarigal et al 2017). Substrate mobility measures the realized mobility of the physical substrate, due to both substrate composition (e.g., sand) and exposure to forces (wind and water) that transport material. This is an important attribute of certain dynamic systems (e.g., coastal dune systems); given as a simple index of mobility (1 = stable, 10 = highly mobile). Substrate mobility is assigned by landcover class, derived from expert opinion. This settings variable is dynamic, changing with urban growth.https://scholarworks.umass.edu/data/1020/thumbnail.jp

Designing Sustainable Landscapes: Tides settings variable

Tides is one of several ecological settings variables that collectively characterize the biophysical setting of each 30 m cell at a given point in time (McGarigal et al 2017). Tides estimates the probability that a point is intertidal or subtidal. It is derived from a logistic regression model using tide range and elevation to distinguish mapped salt marshes from uplands.https://scholarworks.umass.edu/data/1022/thumbnail.jp

Queen Victoria at the pictures

This is the final version. Available from Open Library of Humanities via the DOI in this record. Queen Victoria was enthusiastically taken up by the shows, exhibitions, and lectures that blossomed in the nineteenth century. This collaborative article demonstrates the way Victoria’s life and reign was embraced by the moving-image and projected-image formats that proliferated during the period, particularly touring panoramas, magic lantern shows, and early film. Victoria and Albert were themselves intermittent visitors to these new pictorial shows in London, while, across both nation and empire, local communities were able to participate in key royal events thanks to their replaying and broadcasting by media such as the magic lantern and early film