IT Instruction Methodology and Minimum Competency for Accounting Students

Information Systems education has long been recognized as an important aspect of accounting education for prospective accountants, and is even more critical in our rapidly changing environment. Brigham Young University has three courses to provide accounting students in the 150 hour Master of Accountancy program with the necessary IT skills. The final class is a capstone course to provide enhanced IT skills to students immediately before graduation. This course is taught cafeteria style allowing students to select which IT topics to study and to develop skills from a menu of options. In this paper, we explain how the course is structured. Results of a survey of recent graduates are presented which indicates which topics are most helpful in their employment. It also indicates that the course is generally meeting its objectives to better prepare students for their first job. Based on the survey results, areas of improvement are also identified

Studies of discharge mechanisms in high pressure gases-applications to high efficiency high power lasers

By measuring the absorption and emission cantinua of various states in the cesium/xenon molecule, the collisional rates critical in populating the alkali/rare gas excimer levels have been estimated. Cs atomic states that are weakly optically connected to ground have been shown to form excimer levels that are attractive as potential dissociation lasers. In particular, the (Cs/7 2S/Xe) excited molecule appears promising as a source of high energy laser radiation due to its large dissociation energy, stimulated emission cross section, and small population inversion densities. Monitoring of the optically pumped Cs2 molecular absorption profile in the presence of xenon shows a drastic change with increasing xenon pressure for the Cs2C band. Dominant absorption at large xenon densities is centered around approximately 6380 A as opposed to 6300 A for lower perturber pressure

Assessing the Use of SAR/Optical Data Fusion and TensorFlow for Improved Mangrove Mapping

Mangrove forests are found in intertidal zones of tropical regions around the world and provide important ecological and economic benefits they are considered carbon sequesters, habitats for flora and fauna, and natural barriers to hurricanes and tsunamis. Wood from mangrove forests are used as fuel and building materials in surrounding coastal communities, therefore promoting local livelihoods. Despite the importance of these ecosystems, mangrove forests have historically been degraded in natural processes such as severe weather, and anthropogenic factors like conversion to agriculture and aquaculture. This study assesses change in mangrove forests in Nigeria and Mozambique from 2015 to 2018 using SAR and optical data fusion. Due to frequent cloud cover over the study area, SAR and optical data is fused to obtain gap-free imagery without clouds. Landsat-8 OLI and Sentinel-1 imagery is fused with TensorFlow, an open source platform used in developing machine learning models. The resulting images are classified to discriminate mangrove forest cover from other land cover types, and change is estimated using image differencing. Understanding the rates and magnitude of mangrove change across space and time can aid in identifying priority areas for forest regeneration, and can help construct sustainable management practices for the future

Kinetic properties of particle-in-cell simulations compromised by Monte Carlo collisions

he particle-in-cell method with Monte Carlo collisions is frequently used when a detailed kinetic simulation of a weakly collisional plasma is required. In such cases, one usually desires, inter alia, an accurate calculation of the particle distribution functions in velocity space. However, velocity space diffusion affects most, perhaps all, kinetic simulations to some degree, leading to numerical thermalization (i.e., relaxation of the velocity distribution toward a Maxwellian), and consequently distortion of the true velocity distribution functions, among other undesirable effects. The rate of such thermalization can be considered a figure of merit for kinetic simulations. This article shows that, contrary to previous assumption, the addition of Monte Carlo collisions to a one-dimensional particle-in-cell simulation seriously degrades certain properties of the simulation. In particular, the thermalization time can be reduced by as much as three orders of magnitude. This effect makes obtaining strictly converged simulation results difficult in many cases of practical interest

Studies of basic mechanisms in high pressure gases: Applications to high efficiency high power lasers

A high power pulsed dye laser was used to optically excite high pressure cesium-xenon mixtures and the resulting measurements are presented. A microwave discharge in rubidium at relatively high xenon pressure was achieved. Preliminary studies of cadium-rare gas mixtures are discussed and a detailed description of the entire experimental apparatus is given

Dual Computations of Non-abelian Yang-Mills on the Lattice

In the past several decades there have been a number of proposals for computing with dual forms of non-abelian Yang-Mills theories on the lattice. Motivated by the gauge-invariant, geometric picture offered by dual models and successful applications of duality in the U(1) case, we revisit the question of whether it is practical to perform numerical computation using non-abelian dual models. Specifically, we consider three-dimensional SU(2) pure Yang-Mills as an accessible yet non-trivial case in which the gauge group is non-abelian. Using methods developed recently in the context of spin foam quantum gravity, we derive an algorithm for efficiently computing the dual amplitude and describe Metropolis moves for sampling the dual ensemble. We relate our algorithms to prior work in non-abelian dual computations of Hari Dass and his collaborators, addressing several problems that have been left open. We report results of spin expectation value computations over a range of lattice sizes and couplings that are in agreement with our conventional lattice computations. We conclude with an outlook on further development of dual methods and their application to problems of current interest.Comment: v1: 18 pages, 7 figures, v2: Many changes to appendix, minor changes throughout, references and figures added, v3: minor corrections, 22 page

Digital Printing of Titanium Dioxide for Dye Sensitized Solar Cells

Silicon solar cell manufacturing is an expensive and high energy consuming process. In contrast, dye sensitized solar cell production is less environmentally damaging with lower processing temperatures presenting a viable and low cost alternative to conventional production. This paper further enhances these environmental credentials by evaluating the digital printing and therefore additive production route for these cells. This is achieved here by investigating the formation and performance of a metal oxide photoelectrode using nanoparticle sized titanium dioxide. An ink-jettable material was formulated, characterized and printed with a piezoelectric inkjet head to produce a 2.6 μm thick layer. The resultant printed layer was fabricated into a functioning cell with an active area of 0.25 cm2 and a power conversion efficiency of 3.5%. The binder-free formulation resulted in a reduced processing temperature of 250 °C, compatible with flexible polyamide substrates which are stable up to temperatures of 350 ˚C. The authors are continuing to develop this process route by investigating inkjet printing of other layers within dye sensitized solar cells

Patient Navigators Connecting Patients to Community Resources to Improve Diabetes Outcomes

BACKGROUND: Despite the recognized importance of lifestyle modification in reducing risk of developing type 2 diabetes and in diabetes management, the use of available community resources by both patients and their primary care providers (PCPs) remains low. The patient navigator model, widely used in cancer care, may have the potential to link PCPs and community resources for reduction of risk and control of type 2 diabetes. In this study we tested the feasibility and acceptability of telephone-based nonprofessional patient navigation to promote linkages between the PCP office and community programs for patients with or at risk for diabetes. METHODS: This was a mixed-methods interventional prospective cohort study conducted between November 2012 and August 2013. We included adult patients with and at risk for type 2 diabetes from six primary care practices. Patient-level measures of glycemic control, diabetes care, and self-efficacy from medical records, and qualitative interview data on acceptability and feasibility, were used. RESULTS: A total of 179 patients participated in the study. Two patient navigators provided services over the phone, using motivational interviewing techniques. Patient navigators provided regular feedback to PCPs and followed up with the patients through phone calls. The patient navigators made 1028 calls, with an average of 6 calls per patient. At follow-up, reduction in HbA1c (7.8 ± 1.9% vs 7.2 ± 1.3%; P = .001) and improvement in patient self-efficacy (3.1 ± 0.8 vs 3.6 ± 0.7; P < .001) were observed. Qualitative analysis revealed uniformly positive feedback from providers and patients. CONCLUSIONS: The patient navigator model is a promising and acceptable strategy to link patient, PCP, and community resources for promoting lifestyle modification in people living with or at risk for type 2 diabetes

Histone citrullination represses miRNA expression resulting in increased oncogene mRNAs in somatolactotrope cells.

Peptidylarginine deiminase (PAD) enzymes convert histone arginine residues into citrulline to modulate chromatin organization and gene expression. Although PADs are expressed in anterior pituitary gland cells, their functional role and expression in pituitary adenomas is unknown. To begin to address these questions, we first examined normal human pituitaries and pituitary adenomas and found that PAD2, PAD4 and citrullinated histones are highest in prolactinomas and somatoprolactinomas. In the somatoprolactinoma-derived GH3 cell line, PADs citrullinate histone H3, which is attenuated by a pan-PAD inhibitor. RNA-sequencing and ChIP studies show that the expression of microRNAs let-7c-2, miR-23b and miR-29c is suppressed by histone citrullination. Our studies demonstrate that these miRNAs directly target the mRNA of the oncogenes HMGA, IGF-1 and N-MYC, which are highly implicated in human prolactinoma/somatoprolactinoma pathogenesis. Our results are the first to define a direct role for PAD catalyzed histone citrullination in miRNA expression, which may underlie the etiology of prolactinoma and somatoprolactinoma tumors through regulation of oncogene expression

Exotic Corn Lines with Increased Resistant Starch and Impact on Starch Thermal Characteristics

Ten parent corn lines, including four mutants (dull sugary2, amyloseextender sugary2, amylose-extender dull, and an amylose-extender with introgressed Guatemalen germplasm [GUAT ae]) and six lines with introgressed exotic germplasm backgrounds, were crossed with each other to create 20 progeny crosses to increase resistant starch (RS) as a dietary fiber in corn starch and to provide materials for thermal evaluation. The resistant starch 2 (RS2) values from the 10 parent lines were 18.3–52.2% and the values from the 20 progeny crosses were 16.6–34.0%. The %RS2 of parents was not additive in the offspring but greater RS2 in parents was correlated to greater RS2 in the progeny crosses (r = 0.63). Differential scanning calorimetry (DSC) measured starch thermal characteristics, revealing positive correlations of peak gelatinization temperature and change in enthalpy with %RS2 (r = 0.65 and r = 0.67, P ≤ 0.05); however, % retrogradation (a measure of RS3) and retrogradation parameters did not correlate with %RS2. The %RS2 and onset temperature increased with the addition of the ae gene, likely because RS delays gelatinization