Support for graphicacy: a review of textbooks available to accounting students

This Teaching Note reports on the support available in textbooks for graphicacy that will help students understand the complexities of graphical displays. Graphical displays play a significant role in financial reporting, and studies have found evidence of measurement distortion and selection bias. To understand the complexities of graphical displays, students need a sound understanding of graphicacy and support from the textbooks available to them to develop that understanding. The Teaching Note reports on a survey that examined the textbooks available to students attending two Scottish universities. The support of critical graphicacy skills was examined in conjunction with textbook characteristics. The survey, which was not restricted to textbooks designated as required reading, examined the textbooks for content on data measurement and graphical displays. The findings highlight a lack of support for graphicacy in the textbooks selected. The study concludes that accounting educators need to scrutinize more closely the selection of textbooks and calls for more extensive research into textbooks as a pedagogic tool

HYTESS: A hypothetical turbofan engine simplified simulation

A users manual for a hypothetical turbofan engine simplified simulation is presented. This digital simulation exists as FORTRAN source code. The program is self-contained and was developed to offer those interested in engine dynamics and controls research an efficient, realistic, and easily used engine simulation. The engine is modeled using a state space formulation. Matrix elements within the linear state space structure are nonlinear functions of various engine variables

Effect of Debonding in Fiber-Reinforced Compsites on Ultrasonic Backscattering

With the increased use of new high strength materials such as fiber-reinforced composites, the need for NDE methods is obvious, especially in industries such as the aerospace industry. The particular defect studied here (debonding of fiber from the matrix) is particularly important as it is often the earliest sign of fatigue damage in fiber-reinforced laminates [9]. Having an ability to detect such damage is clearly necessary and the application of ultrasound may provide a cheap and rapid method of detection. This paper presents two theoretical models of the effect of debonds on ultrasonic backscattering, and compares them with the experimental results from scale models of a single debonded fiber

Construction and characterization of a large insert porcine YAC library

The recent construction of genetic linkage maps of the porcine genome (Rohrer et al. 1994, 1996; Ellegren et al. 1994; Archibald et al. 1995) allows the assignment of loci affecting heritable traits of economic importance (ETLs; Lander and Botstein 1989) to specific chromosomal segments. Markers can thus be identified that may be useful in marker-assisted selection (MAS) to increase the frequency of favorable allele(s) in resource populations (reviewed in Soller 1994). In addition, mapping of these loci creates the opportunity to identify gene(s) influencing a trait, through positional cloning or positional cnadidate gene approaches (Grootscholten et al. 1991). A positional cloning strategy requires the construction of contigs that physically span large sections of chromosomes. In the human and mouse systems, contig construction has depended on the availability of multiple YAC libraries that provide depth of coverage to minimize the impact of chimeric and deleted clones inherent in these libraries. A single porcine genomic YAC library has been reported (Leeb et al. 1995), but contains only one genome coverage, which limits the ability to make large contigs. We report the construction of a porcine YAC library, with approximately 5.5-fold coverage of the genome and a low rate of chimerism, that provides an additional resource for contig construction and positional cloning

AMPA Receptor Phosphorylation and Synaptic Colocalization on Motor Neurons Drive Maladaptive Plasticity below Complete Spinal Cord Injury.

Clinical spinal cord injury (SCI) is accompanied by comorbid peripheral injury in 47% of patients. Human and animal modeling data have shown that painful peripheral injuries undermine long-term recovery of locomotion through unknown mechanisms. Peripheral nociceptive stimuli induce maladaptive synaptic plasticity in dorsal horn sensory systems through AMPA receptor (AMPAR) phosphorylation and trafficking to synapses. Here we test whether ventral horn motor neurons in rats demonstrate similar experience-dependent maladaptive plasticity below a complete SCI in vivo. Quantitative biochemistry demonstrated that intermittent nociceptive stimulation (INS) rapidly and selectively increases AMPAR subunit GluA1 serine 831 phosphorylation and localization to synapses in the injured spinal cord, while reducing synaptic GluA2. These changes predict motor dysfunction in the absence of cell death signaling, suggesting an opportunity for therapeutic reversal. Automated confocal time-course analysis of lumbar ventral horn motor neurons confirmed a time-dependent increase in synaptic GluA1 with concurrent decrease in synaptic GluA2. Optical fractionation of neuronal plasma membranes revealed GluA2 removal from extrasynaptic sites on motor neurons early after INS followed by removal from synapses 2 h later. As GluA2-lacking AMPARs are canonical calcium-permeable AMPARs (CP-AMPARs), their stimulus- and time-dependent insertion provides a therapeutic target for limiting calcium-dependent dynamic maladaptive plasticity after SCI. Confirming this, a selective CP-AMPAR antagonist protected against INS-induced maladaptive spinal plasticity, restoring adaptive motor responses on a sensorimotor spinal training task. These findings highlight the critical involvement of AMPARs in experience-dependent spinal cord plasticity after injury and provide a pharmacologically targetable synaptic mechanism by which early postinjury experience shapes motor plasticity

Can a Bose gas be saturated?

Bose-Einstein condensation is unique among phase transitions between different states of matter in the sense that it occurs even in the absence of interactions between particles. In Einstein's textbook picture of an ideal gas, purely statistical arguments set an upper bound on the number of particles occupying the excited states of the system, and condensation is driven by this saturation of the quantum vapour. Dilute ultracold atomic gases are celebrated as a realisation of Bose-Einstein condensation in close to its purely statistical form. Here we scrutinise this point of view using an ultracold gas of potassium (39K) atoms, in which the strength of interactions can be tuned via a Feshbach scattering resonance. We first show that under typical experi-mental conditions a partially condensed atomic gas strongly deviates from the textbook concept of a saturated vapour. We then use measurements at a range of interaction strengths and temperatures to extrapolate to the non-interacting limit, and prove that in this limit the behaviour of a Bose gas is consistent with the saturation picture. Finally, we provide evidence for the universality of our observations through additional measurements with a different atomic species, 87Rb. Our results suggest a new way of characterising condensation phenomena in different physical systems.Comment: 6 pages, 5 figure

A study of the usefulness of Skylab EREP data for earth resources studies in Australia

The author has identified the following significant results. In subhumid, vegetated areas, S190B photography: (1) has a potentially operational role in detecting lineaments in 1:100,000 scale geological mapping and in major civil engineering surveys; (2) is of limited value for regional lithological mapping at 1:500,000 scale; and (3) provided much useful synoptic information and some detailed information of direct value to the mapping of nonmineral natural resources such as vegetation, land soil, and water. In arid, well exposed areas, S190B photography could be used: (1) with a limited amount of field traverses, to produce reliable 1:500,000 scale geological maps of sedimentary sequences; (2) to update superficial geology on 1:250,000 scale maps; and (3) together with the necessary field studies, to prepare landform, soil, and vegetation maps at 1:1,000,000 scale. Skylab photography was found to be more useful than LANDSAT images for small scale mapping of geology and land types, and for the revision of topographic maps at 1:100,000 scale, because of superior spatial resolution and stereoscopic coverage

Transverse Demagnetization Dynamics of a Unitary Fermi Gas

Understanding the quantum dynamics of strongly interacting fermions is a problem relevant to diverse forms of matter, including high-temperature superconductors, neutron stars, and quark-gluon plasma. An appealing benchmark is offered by cold atomic gases in the unitary limit of strong interactions. Here we study the dynamics of a transversely magnetized unitary Fermi gas in an inhomogeneous magnetic field. We observe the demagnetization of the gas, caused by diffusive spin transport. At low temperatures, the diffusion constant saturates to the conjectured quantum-mechanical lower bound $\simeq \hbar/m$, where $m$ is the particle mass. The development of pair correlations, indicating the transformation of the initially non-interacting gas towards a unitary spin mixture, is observed by measuring Tan's contact parameter.Comment: 8 pages, 6 figures. Accepted versio

The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies

This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%). Twenty-nine potentially desirable auditor characteristics are identified from the extant literature and their importance elicited. Exploratory factor analysis reduces these variables to eight uncorrelated underlying dimensions: reputation/quality; acceptability to third parties; value for money; ability to provide non-audit services; small audit firm; specialist industry knowledge; non-Big Six large audit firm; and geographical proximity. Insights into the nature of 'the Big Six factor' emerge. Two thirds of companies had recently considered changing auditors; the main reasons cited being audit fee level, dissatisfaction with audit quality and changes in top management. Of those companies that considered change, 73% did not actually do so, the main reasons cited being fee reduction by the incumbent and avoidance of disruption. Thus audit fee levels are both a key precipitator of change and a key factor in retaining the status quo