An Accounting Liability Heuristic

This article traces the thought processes involved in understanding and managing accountants’ legal liability which is sometimes broadly called “professional malpractice.” The cumulative nature of potential liability is demonstrated.  The various legal theories of liability are discussed along with the most prominent potential affirmative defenses against liability. Unique to this paper is the decision heuristic providing a framework for assessing potential accountants’ legal liability.  This discussion is useful for both student and practitioner

Production of the h_c and h_b and Implications for Quarkonium Spectroscopy

The recent observation of the h_c is an important test of QCD calculations and provides constraints on models of quarkonium spectroscopy. In this contribution I discuss some of these implications and describe methods to search for the h_c and h_b via radiative transitions and other means.Comment: Talk presented at the 1st Meeting of the APS Topical Group on Hadronic Physics (Fermilab, Oct 24-26, 2004), 4 pages, 1 figure, uses jpconf. References adde

Use of 2G coated conductors for efficient shielding of DC magnetic fields

This paper reports the results of an experimental investigation of the performance of two types of magnetic screens assembled from YBa2Cu3O7-d (YBCO) coated conductors. Since effective screening of the axial DC magnetic field requires the unimpeded flow of an azimuthal persistent current, we demonstrate a configuration of a screening shell made out of standard YBCO coated conductor capable to accomplish that. The screen allows the persistent current to flow in the predominantly azimuthal direction at a temperature of 77 K. The persistent screen, incorporating a single layer of superconducting film, can attenuate an external magnetic field of up to 5 mT by more than an order of magnitude. For comparison purposes, another type of screen which incorporates low critical temperature quasi-persistent joints was also built. The shielding technique we describe here appears to be especially promising for the realization of large scale high-Tc superconducting screens.Comment: 8 pages, 3 figure

Editorial

Sentinal malaria surveillance - More than a research too

Maximally inhomogeneous G\"{o}del-Farnsworth-Kerr generalizations

It is pointed out that physically meaningful aligned Petrov type D perfect fluid space-times with constant zero-order Riemann invariants are either the homogeneous solutions found by G\"{o}del (isotropic case) and Farnsworth and Kerr (anisotropic case), or new inhomogeneous generalizations of these with non-constant rotation. The construction of the line element and the local geometric properties for the latter are presented.Comment: 4 pages, conference proceeding of Spanish Relativity Meeting (ERE 2009, Bilbao

Variation of the hopping exponent in disordered silicon MOSFETs

We observe a complex change in the hopping exponent value from 1/2 to 1/3 as a function of disorder strength and electron density in a sodium-doped silicon MOSFET. The disorder was varied by applying a gate voltage and thermally drifting the ions to different positions in the oxide. The same gate was then used at low temperature to modify the carrier concentration. Magnetoconductivity measurements are compatible with a change in transport mechanisms when either the disorder or the electron density is modified suggesting a possible transition from a Mott insulator to an Anderson insulator in these systems.Comment: 6 pages, 5 figure

Model for coiling and meandering instability of viscous threads

A numerical model is presented to describe both the transient and steady-state dynamics of viscous threads falling onto a plane. The steady-state coiling frequency w is calculated as a function of fall height H. In the case of weak gravity, w ~ H^{-1} and w ~ H are obtained for lower and higher fall heights respectively. When the effect of gravity is significant, the relation w ~ H^2 is observed. These results agree with the scaling laws previously predicted. The critical Reynolds number for coil-uncoil transition is discussed. When the gravity is weak, the transition occurs with hysteresis effects. If the plane moves horizontally at a constant speed, a variety of meandering oscillation modes can be observed experimentally. The present model also can describe this phenomenon. The numerically obtained state diagram for the meandering modes qualitatively agrees with the experiment.Comment: 12 pages, 10 figure

Meson-Meson Scattering in the Quark Model: Spin Dependence and Exotic Channels

We apply a quark interchange model to spin-dependent and exotic meson-meson scattering. The model includes the complete set of standard quark model forces, including OGE spin-orbit and tensor and scalar confinement spin-orbit. Scattering amplitudes derived assuming SHO and Coulomb plus linear plus hyperfine meson wavefunctions are compared. In I=2 pi pi we find approximate agreement with the S-wave phase shift from threshold to 1.5 GeV, where we predict an extremum that is supported by the data. Near threshold we find rapid energy dependence that may reconcile theoretical estimates of small scattering lengths with experimental indications of larger ones based on extrapolation of measurements at moderate kpi^2. In PsV scattering we find that the quark-quark L*S and T forces map into L*S and T meson-meson interactions, and the P-wave L*S force is large. Finally we consider scattering in J^PC-exotic channels, and note that some of the Deck effect mechanisms suggested as possible nonresonant origins of the pi_1(1400) signal are not viable in this model.Comment: 51 pages, 10 figures, uses epsf.sty epsfig.st