Observations on the changing language of accounting

The meaning of words can change over time. In addition, new words may enter a language, sometimes replacing other words. This article extends prior literature on language change in accounting by drawing to a larger extent on theories from linguistics, and by placing greater emphasis on mechanisms of and motivations for change. Particular emphasis is placed on the need to verbalize new concepts, and sociocultural change. The latter is illustrated with examples from the development of accounting as an occupational interest group, and the adoption of Anglo-American accounting terminology and culture. The article concludes that language change in accounting, including transmission between languages and cultures, can inform accounting historians about the transfer of technical developments, as well as about socio-economic, political or ideological processes, power relationships, and the importance of terminology in jurisdictional disputes

Inconel 718-W7Ni3Fe bimetallic structures using directed energy deposition-based additive manufacturing

Bimetallic structures produced via additive manufacturing (AM) have demonstrated outstanding potential for improving the properties of high-temperature structures. To this end, it was hypothesised in this study that using a tungsten alloy would increase the thermal conductivity of the bimetallic structure compared to pure Inconel 718. Bimetallic structures of Inconel 718 and W7Ni3Fe were manufactured using directed energy deposition (DED)-based AM. Hardness, thermal analysis by diffusivity measurement, and compression testing were done to evaluate the effect of tungsten alloy deposition on Inconel 718's thermal and mechanical properties. Bimetallic structures of Inconel 718-W alloy containing a 50–50 volume % of each displayed a 100% improvement in thermal diffusivity compared to pure Inconel 718, with extensive mixing and remelting due to laser processing. Furthermore, the bimetallic compression samples showed a 100% increase in yield strength combined with a 50% reduction in modulus of elasticity compared to Inconel 718

Angle-dependent ultrasonic detection and imaging of two types of brachytherapy seeds using singular spectrum analysis

Brachytherapy to treat prostate cancer uses transrectal ultrasound to guide implantation of titanium-shelled radioactive seeds. Transperitoneal implantation allows errors in placement that cause suboptimal dosimetry. Conventional ultrasound cannot reliably image implanted seeds; therefore, seed misplacements cannot be corrected in the operating room. Previously, an algorithm based on singular spectrum analysis was shown to image palladium seeds better than B-mode ultrasound could. The algorithm is now applied to imaging an iodine seed in gel and in beef tissue as a function of seed angle relative to the incident ultrasound. Results indicate that both seed types are imaged reliably by the algorithm