Probing the Intergalactic Medium with Fast Radio Bursts

The recently discovered fast radio bursts (FRBs), presumably of extra-galactic origin, have the potential to become a powerful probe of the intergalactic medium (IGM). We point out a few such potential applications. We provide expressions for the dispersion measure and rotation measure as a function of redshift, and we discuss the sensitivity of these measures to the HeII reionization and the IGM magnetic field. Finally we calculate the microlensing effect from an isolate, extragalctic stellar-mass compact object on the FRB spectrum. The time delays between the two lensing images will induce constructive and destructive interference, leaving a specific imprint on the spectra of FRBs. With a high all-sky rate, a large statistical sample of FRBs is expected to make these applications feasible.Comment: 4 pages, 1 figure; Typos for the variable x in Eq.6 corrected; Published in ApJ; Originally the Appendix E of arXiv:1402.4766; Separated from the main paper upon the referee's reques

Cultural Diversity, Country Size, And The IFRS Adoption Decision

In this paper, we empirically examine the International Financial Reporting Standards (IFRS) adoption decision of 61 countries in an attempt to determine why some countries have adopted IFRS while others, at least to this point in time, have chosen not to adopt.  In particular, we examine the influence of cultural diversity and country size on the adoption decision.  Our results indicate that the IFRS adoption decision is significantly related to the size of the country, while we are unable to document any cultural influences on the decision.  Our chief result is that larger countries are less likely to adopt International Financial Reporting Standards than small countries.  This result is consistent with the notion that larger countries have a well-established set of financial accounting and reporting standards already in place, and therefore would be reluctant to incur the costs of changing to an international set of standards

Inherent Conflicts Of Interest In The Accounting Profession

In this paper, we critically examine three situations in the accounting/auditing profession in which conflicts of interest arise. Specifically, we describe conflicts of interest that occur (1) because audit fees are paid by the very companies being audited, (2) due to the tension built into accountants’ codes of professional ethics between the responsibility to maintain client confidentiality and the need to serve the public trust, and (3) because of most auditors’ perspective of who is their primary client. Based on our analysis, we conclude that these three inherent conflicts of interest, in the absence of some unforeseen revolutionary changes, are likely to persist within the auditing profession. We also conclude that attempts to mitigate some of these conflicts of interest through the Sarbanes-Oxley legislation have only been moderately successful. We therefore propose that audit professionals must learn to identify and manage the conflicts of interest that will likely remain a part of the profession for the indefinite future

Service Learning: A Valuable Experience

In this paper, we describe how our department recently incorporated a major service learning component into the curriculum. Specifically, we employed participation in the IRS’s Volunteer Income Tax Assistance (VITA) program as an effective means of experiential and service learning for the past two years for Masters of Accountancy students. We designed a course devoted entirely to serving in a VITA program operated on a local Air Force base. Our experience confirms that service learning can be a powerful tool in teaching. It has enhanced our students’ academic and professional development. It has given significance to our mission and it has strengthened community relationships. However, recent developments have made it difficult for us to maintain this service learning project in its present form. It appears that we, like many other programs, must consider again how to implement service learning as part of our curriculum, but we will do so now with a greater appreciation and enthusiasm for its unique contributions to learning

Precision Pointing of IBEX-Lo Observations

Post-launch boresight of the IBEX-Lo instrument onboard the Interstellar Boundary Explorer (IBEX) is determined based on IBEX-Lo Star Sensor observations. Accurate information on the boresight of the neutral gas camera is essential for precise determination of interstellar gas flow parameters. Utilizing spin-phase information from the spacecraft attitude control system (ACS), positions of stars observed by the Star Sensor during two years of IBEX measurements were analyzed and compared with positions obtained from a star catalog. No statistically significant differences were observed beyond those expected from the pre-launch uncertainty in the Star Sensor mounting. Based on the star observations and their positions in the spacecraft reference system, pointing of the IBEX satellite spin axis was determined and compared with the pointing obtained from the ACS. Again, no statistically significant deviations were observed. We conclude that no systematic correction for boresight geometry is needed in the analysis of IBEX-Lo observations to determine neutral interstellar gas flow properties. A stack-up of uncertainties in attitude knowledge shows that the instantaneous IBEX-Lo pointing is determined to within \sim 0.1\degr in both spin angle and elevation using either the Star Sensor or the ACS. Further, the Star Sensor can be used to independently determine the spacecraft spin axis. Thus, Star Sensor data can be used reliably to correct the spin phase when the Star Tracker (used by the ACS) is disabled by bright objects in its field-of-view. The Star Sensor can also determine the spin axis during most orbits and thus provides redundancy for the Star Tracker.Comment: 22 pages, 18 figure

Objective indicators of pasture degradation from spectral mixed model analysis of landsat imagery.

Abstract ID: 68

The SED Machine: a robotic spectrograph for fast transient classification

Current time domain facilities are finding several hundreds of transient astronomical events a year. The discovery rate is expected to increase in the future as soon as new surveys such as the Zwicky Transient Facility (ZTF) and the Large Synoptic Sky Survey (LSST) come on line. At the present time, the rate at which transients are classified is approximately one order or magnitude lower than the discovery rate, leading to an increasing "follow-up drought". Existing telescopes with moderate aperture can help address this deficit when equipped with spectrographs optimized for spectral classification. Here, we provide an overview of the design, operations and first results of the Spectral Energy Distribution Machine (SEDM), operating on the Palomar 60-inch telescope (P60). The instrument is optimized for classification and high observing efficiency. It combines a low-resolution (R$\sim$100) integral field unit (IFU) spectrograph with "Rainbow Camera" (RC), a multi-band field acquisition camera which also serves as multi-band (ugri) photometer. The SEDM was commissioned during the operation of the intermediate Palomar Transient Factory (iPTF) and has already proved lived up to its promise. The success of the SEDM demonstrates the value of spectrographs optimized to spectral classification. Introduction of similar spectrographs on existing telescopes will help alleviate the follow-up drought and thereby accelerate the rate of discoveries.Comment: 21 pages, 20 figure

Precision measurements of large scale structure with future type Ia supernova surveys

Type Ia supernovae are currently the best known standard candles at cosmological distances. In addition to providing a powerful probe of dark energy they are an ideal source of information about the peculiar velocity field of the local universe. Even with the very small number of supernovae presently available it has been possible to measure the dipole and quadrupole of the local velocity field out to z~0.025. With future continuous all-sky surveys like the LSST project the luminosity distances of tens of thousands of nearby supernovae will be measured accurately. This will allow for a determination of the local velocity structure of the universe as a function of redshift with unprecedented accuracy, provided the redshifts of the host galaxies are known. Using catalogues of mock surveys we estimate that future low redshift supernova surveys will be able to probe sigma-8 to a precision of roughly 5% at 95% C.L. This is comparable to the precision in future galaxy and weak lensing surveys and with a relatively modest observational effort it will provide a crucial cross-check on future measurements of the matter power spectrum.Comment: 18 pages, 9 figures, submitted to JCA