Your EQ Skills: Got What it Takes?

Your EQ skills: got what it takes? So you thought the CPA exam was your last test? Read on. Question: Is success in life and career determined primarily by rational intelligence (the IQ or intelligence quotient) or emotional intelligence (the EQ or emotional quotient)? In other words, what\u27s more important: intelligence or intuition? Historically the professional accounting literature has placed little emphasis on behavioral issues such as EQ, although human behavior underlies most of what is written and taught about professional accounting. Now managers place increased value on behavioral skills that help people in the workplace. Look at this statistic: The productivity of one-third of American workers is measured by how they add value to information. Doesn\u27t that describe CPAs exactly? This article will examine the ways in which EQ is crucial to CPAs\u27 success and how they can cultivate EQ if they haven\u27t got a lot of it. The AICPA and the Institute of Management Accountants recognize that emotional intelligence skills are critical for the success of the accounting profession. In CPA Vision 2011 and Beyond: Focus on the Horizon (www.cpavision.org), the AICPA identifies emotional ..

Quantum Mechanics helps in searching for a needle in a haystack

Quantum mechanics can speed up a range of search applications over unsorted data. For example imagine a phone directory containing N names arranged in completely random order. To find someone's phone number with a probability of 50%, any classical algorithm (whether deterministic or probabilistic) will need to access the database a minimum of O(N) times. Quantum mechanical systems can be in a superposition of states and simultaneously examine multiple names. By properly adjusting the phases of various operations, successful computations reinforce each other while others interfere randomly. As a result, the desired phone number can be obtained in only O(sqrt(N)) accesses to the database.Comment: Postscript, 4 pages. This is a modified version of the STOC paper (quant-ph/9605043) and is modified to make it more comprehensible to physicists. It appeared in Phys. Rev. Letters on July 14, 1997. (This paper was originally put out on quant-ph on June 13, 1997, the present version has some minor typographical changes

Quantum computers can search arbitrarily large databases by a single query

This paper shows that a quantum mechanical algorithm that can query information relating to multiple items of the database, can search a database in a single query (a query is defined as any question to the database to which the database has to return a (YES/NO) answer). A classical algorithm will be limited to the information theoretic bound of at least O(log N) queries (which it would achieve by using a binary search).Comment: Several enhancements to the original pape

Information and Accountants in the Role of Strategic Planning

This article on strategic planning practices is based upon a field study of five world-class companies. The strategic planning practices discussed in this article were extracted from the corporate environment. The information contained in this article, however, is of value alike to CPAs assisting with the enhancement of strategic planning practices in corporations and public accounting firms

Topological chaos, braiding and bifurcation of almost-cyclic sets

In certain two-dimensional time-dependent flows, the braiding of periodic orbits provides a way to analyze chaos in the system through application of the Thurston-Nielsen classification theorem (TNCT). We expand upon earlier work that introduced the application of the TNCT to braiding of almost-cyclic sets, which are individual components of almost-invariant sets [Stremler, Ross, Grover, Kumar, Topological chaos and periodic braiding of almost-cyclic sets. Physical Review Letters 106 (2011), 114101]. In this context, almost-cyclic sets are periodic regions in the flow with high local residence time that act as stirrers or `ghost rods' around which the surrounding fluid appears to be stretched and folded. In the present work, we discuss the bifurcation of the almost-cyclic sets as a system parameter is varied, which results in a sequence of topologically distinct braids. We show that, for Stokes' flow in a lid-driven cavity, these various braids give good lower bounds on the topological entropy over the respective parameter regimes in which they exist. We make the case that a topological analysis based on spatiotemporal braiding of almost-cyclic sets can be used for analyzing chaos in fluid flows. Hence we further develop a connection between set-oriented statistical methods and topological methods, which promises to be an important analysis tool in the study of complex systems.Comment: Submitted to Chao

Strategic Planning at Five World-Class Companies

Most successful executives know that strategic planning offers the best way to deal with their changing world. Information is central to successful strategic planning. A field study of 5 world-class companies revealed details regarding information used for strategic planning and the role of management accountants in this process. Key executives were interviewed at: 1. Johnson Controls, 2. Coors Brewing Co., 3. Schering-Plough, 4. Xerox, and 5. 3M Company. The executives were interviewed to find out how their companies did strategic planning. Issues addressed included the distinction between strategic and long-range planning, the strategic planning process, information used for strategic planning, and the role of accounting in strategic planning. Results of the field study are discussed

Measurement of an integral of a classical field with a single quantum particle

A method for measuring an integral of a classical field via local interaction of a single quantum particle in a superposition of 2^N states is presented. The method is as efficient as a quantum method with N qubits passing through the field one at a time and it is exponentially better than any known classical method that uses N bits passing through the field one at a time. A related method for searching a string with a quantum particle is proposed.Comment: 3 page

Amorphization of Vortex Matter and Reentrant Peak Effect in YBa2_2Cu3_3O7−δ_{7-\delta}

The peak effect (PE) has been observed in a twinned crystal of YBa$_2$Cu$_3$O$_{7-\delta}$ for H$\parallel$c in the low field range, close to the zero field superconducting transition temperature (T$_c$(0)) . A sharp depinning transition succeeds the peak temperature T$_p$ of the PE. The PE phenomenon broadens and its internal structure smoothens out as the field is increased or decreased beyond the interval between 250 Oe and 1000 Oe. Moreover, the PE could not be observed above 10 kOe and below 20 Oe. The locus of the T$_p$(H) values shows a reentrant characteristic with a nose like feature located at T$_p$(H)/T$_c$(0)$\approx$0.99 and H$\approx$100 Oe (where the FLL constant a$_0$$\approx$penetration depth $\lambda$). The upper part of the PE curve (0.5 kOe$<$H$<$10 kOe) can be fitted to a melting scenario with the Lindemann number c$_L$$\approx$0.25. The vortex phase diagram near T$_c$(0) determined from the characteristic features of the PE in YBa$_2$Cu$_3$O$_{7-\delta}$(H$\parallel$c) bears close resemblance to that in the 2H-NbSe$_2$ system, in which a reentrant PE had been observed earlier.Comment: 15 pages and 7 figure