Historical review of the accounting treatment of research and development costs

This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules and explanation of the evolution of the current rules is presented. The economic and social consequences of the current rules which require R&D costs to be expressed are examined. The paper explores possible alternative treatment of R&D costs. As a contrast to U.S. practice, the accounting treatment of R&D costs in other countries is discussed. Given the findings of this paper, a strong case can be made for changing the way that R&D costs are accounted for in the United States

American Civil-Military Relations: Samuel P. Huntington and the Political Dimensions of Military Professionalism

Huntington held that the American constitutional system inevitably draws military leaders into the political process. Has the result been a “troubled quality” in American civil-military relations or proof of the vitality of the constitutional system

Shear bands and cracking of metallic glass plates in bending

The thickness dependence of yielding and fracture of metallic glass plates subjected to bending is considered in terms of the shear band processes responsible for these properties. We argue that the shear band spacing (and length) scales with the thickness of the plate because of strain relaxation in the vicinity of the shear band at the surface. This is consistent with recent measurements of shear band spacing versus sample size. We also argue that the shear displacements in the shear band scale with the shear band length and plate thickness, thus causing cracks to be initiated in thicker plates at smaller bending strains. This leads to fracture bending strains that decrease markedly with increasing plate thickness, consistent with recent experiments. These results suggest that amorphous metals in the form of foams might have superior ductility and toughness

American Civil-Military Relations: Samuel P. Huntington and the Political Dimensions of Military Professionalism

Huntington held that the American constitutional system inevitably draws military leaders into the political process. Has the result been a “troubled quality” in American civil-military relations or proof of the vitality of the constitutional system