Roaring nineties: A comment on the state of accounting history in the United States

This comment on a recent contribution by Fleischman and Radcliffe [2005], entitled The Roaring Nineties: Accounting History Comes of Age, specifically deals with their cautionary comments on the general condition of accounting history research in the U.S. around the close of that decade. The author contends that public interest in accounting\u27s past is currently strong, especially following the recent corporate scandals and audit failures in the U.S., and points out that accounting history research projects which are of relevance to policy makers and regulators are likely to be both funded and, accordingly, recognized

Louis Goldberg, -Professor emeritus, the University of Melbourne

On October 18, 1997, Dr. Louis Goldberg, Professor Emeritus, The University of Melbourne, passed away at the age of eighty-nine. Dr. Goldberg\u27s interest and support of accounting history spans more than five decades. He was awarded Life Membership in the Academy of Accounting Historians in 1989 and served on the editorial board of The Accounting Historians Journal. He was also a long-time member of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand

Interest-Based Self-Organizing Peer-to-Peer Networks: A Club Economics Approach

Improving the information retrieval (IR) performance of peer-to-peer networks is an important and challenging problem. Recently, the computer science literature has attempted to address this problem by improving IR search algorithms. However, in peer-to-peer networks, IR performance is determined by both technology and user behavior, and very little attention has been paid in the literature to improving IR performance through incentives to change user behavior. We address this gap by combining the club goods economics literature and the IR literature to propose a next generation file sharing architecture. Using the popular Gnutella 0.6 architecture as context, we conceptualize a Gnutella ultrapeer and its local network of leaf nodes as a "club" (in economic terms). We specify an information retrieval-based utility model for a peer to determine which clubs to join, for a club to manage its membership, and for a club to determine to which other clubs they should connect. We simulate the performance of our model using a unique real-world dataset collected from the Gnutella 0.6 network. These simulations show that our club model accomplishes both performance goals. First, peers are self-organized into communities of interest - in our club model peers are 85% more likely to be able to obtain content from their local club than they are in the current Gnutella 0.6 architecture. Second, peers have increased incentives to share content - our model shows that peers who share can increase their recall performance by nearly five times over the performance offered to free-riders. We also show that the benefits provided by our club model outweigh the added protocol overhead imposed on the network for the most valuable peers

Maximizing precision over extended unambiguous range for TOF range imaging systems

The maximum unambiguous range for time-of-flight range imaging systems is inversely proportional to the chosen modulation frequency. However, increasing the unambiguous range by decreasing the modulation frequency will generally also degrade the range measurement precision. We describe a technique that significantly extends the range of a time-of-flight imaging system without compromising range precision. This is achieved by employing two modulation frequencies simultaneously. The chosen frequencies can be a combination of high and low frequency, or two similarly high frequencies. In this paper we present experimental results comparing single frequency; dual high and low frequency; and dual high frequency operation and demonstrate that range precision need not be appreciably compromised to achieve an extended unambiguous range

Characterization of modulated time-of-flight range image sensors

A number of full field image sensors have been developed that are capable of simultaneously measuring intensity and distance (range) for every pixel in a given scene using an indirect time-of-flight measurement technique. A light source is intensity modulated at a frequency between 10–100 MHz, and an image sensor is modulated at the same frequency, synchronously sampling light reflected from objects in the scene (homodyne detection). The time of flight is manifested as a phase shift in the illumination modulation envelope, which can be determined from the sampled data simultaneously for each pixel in the scene. This paper presents a method of characterizing the high frequency modulation response of these image sensors, using a pico-second laser pulser. The characterization results allow the optimal operating parameters, such as the modulation frequency, to be identified in order to maximize the range measurement precision for a given sensor. A number of potential sources of error exist when using these sensors, including deficiencies in the modulation waveform shape, duty cycle, or phase, resulting in contamination of the resultant range data. From the characterization data these parameters can be identified and compensated for by modifying the sensor hardware or through post processing of the acquired range measurements

Characterizing an image intensifier in an full-field range image system

We are developing a high precision full-field range imaging system. An integral component in this system is an image intensifier, which is modulated at frequencies up to 100 MHz. The range measurement precision is dictated by the image intensifier performance, in particular, the achievable modulation frequency, modulation depth, and waveform shape. By characterizing the image intensifier response, undesirable effects can be observed and quantified with regards to the consequence on the resulting range measurements, and the optimal operating conditions can be selected to minimize these disturbances. The characterization process utilizes a pulsed laser source to temporally probe the gain of the image intensifier. The laser is pulsed at a repetition rate slightly different to the image intensifier modulation frequency, producing a continuous phase shift between the two signals. A charge coupled device samples the image intensifier output, capturing the response over a complete modulation period. Deficiencies in our measured response are clearly identifiable and simple modifications to the configuration of our electrical driver circuit improve the modulation performance

Development and characterisation of an easily configurable range imaging system

Range imaging is becoming a popular tool for many applications, with several commercial variants now available. These systems find numerous real world applications such as interactive gaming and the automotive industry. This paper describes the development of a range imaging system employing the PMD-19 k sensor from PMD technologies. One specific advantage of our system is that it is extremely customisable in terms of modulation patterns to act as a platform for further research into time-of-flight range imaging. Experimental results are presented giving an indication of the precision and accuracy of the system, and how modifying certain operating parameters can improve system performance

Full field image ranger hardware

We describe the hardware designed to implement a full field heterodyning imaging system. Comprising three key components - a light source, high speed shutter and a signal generator - the system is expected to be capable of simultaneous range measurements to millimetre precision over the entire field of view. Current modulated laser diodes provide the required illumination, with a bandwidth of 100 MHz and peak output power exceeding 600 mW. The high speed shutter action is performed by gating the cathode of an image intensifier, driven by a 50 Vpp waveform with 3.5 ns rise and fall times. A direct digital synthesiser, with multiple synchronised channels, provides high stability between its outputs, 160 MHz bandwidth and tuning of 0.1 Hz

Image intensifier characterization

An image intensifier forms an integral part of a full-field image range finder under development at the University of Waikato. Operating as a high speed shutter with repetition rates up to 100 MHz, a method is described to characterise the response, both temporally and spatially, of the intensifier in order to correct for variations in the field of view and to optimise the operating conditions. A short pulse of visible light is emitted by a laser diode, uniformly illuminating the image intensifier, while a CCD camera captures the output from the intensifier. The phase of the laser pulse is continuously varied using a heterodyne configuration, automatically producing a set of samples covering the modulation cycle. The results show some anomalies in the response of our system and some simple solutions are proposed to correct for these

Characterizing an image intensifier in an full-field range image system

We are developing a high precision full-field range imaging system. An integral component in this system is an image intensifier, which is modulated at frequencies up to 100 MHz. The range measurement precision is dictated by the image intensifier performance, in particular, the achievable modulation frequency, modulation depth, and waveform shape. By characterizing the image intensifier response, undesirable effects can be observed and quantified with regards to the consequence on the resulting range measurements, and the optimal operating conditions can be selected to minimize these disturbances. The characterization process utilizes a pulsed laser source to temporally probe the gain of the image intensifier. The laser is pulsed at a repetition rate slightly different to the image intensifier modulation frequency, producing a continuous phase shift between the two signals. A charge coupled device samples the image intensifier output, capturing the response over a complete modulation period. Deficiencies in our measured response are clearly identifiable and simple modifications to the configuration of our electrical driver circuit improve the modulation performance