Analysis of the evolution of research contributions by The Accounting Review, 1926-2005

In her presidential message to the American Accounting Association (AAA) in August 2005, Judy Rayburn discussed the issue of the relatively low citation rate for accounting research compared to finance, management, and marketing. Rayburn concluded that accounting\u27s low citation rate was due to a lack of diversity in topics and research methods. In this paper, we provide a review of the AAA\u27s flagship journal, The Accounting Review (TAR), following its 80 years of publication, and describe why some recent AAA leaders believe that significant changes should be made to the journal\u27s publication and editorial policies. At issue is whether scholarly accounting research is overly focused on mathematical analysis and empirical research, or accountics as it has sometimes been called, at the expense of research that benefits the general practice of accountancy and discovery research on more interesting topics. We conclude from our review of TAR that after mostly publishing research about accounting practices for the first 40 years, a sweeping change in editorial policy occurred in the 1960s and 1970s that narrowly defined scholarly research in accounting as that which employs accountics

Unlicensed driving among California high school seniors

The driving behaviors and characteristics of unlicensed teenage drivers have been little explored. For this study of behaviors of unlicensed California teen drivers, 2,144 high school seniors at 13 school sites in California completed a written survey. Unlicensed driving was ascertained by combining survey questions about licensing and driving. Data were analyzed to examine characteristics of unlicensed drivers compared with licensed drivers, and to examine risk behaviors among the unlicensed drivers. A total of 12.4 percent (n = 265) of students reported driving a motor vehicle without a driver’s license or permit, while two-thirds of surveyed students had either a license or a permit, and the remainder did not drive. Unlicensed drivers were primarily male (56 percent) and Latino (67 percent); unlicensed drivers were more likely than others to attend a school with a lower-income population. Licensed and unlicensed drivers reported similar rates of driving after alcohol or other drug use. Licensed drivers were more likely than unlicensed drivers to report having been in a crash, but this difference was no longer significant after adjustment for risk behaviors. Unlicensed driving was fairly common in this sample, but did not appear to represent an excess risk relative to licensed drivers

Formation of fractal structure in many-body systems with attractive power-law potentials

We study the formation of fractal structure in one-dimensional many-body systems with attractive power-law potentials. Numerical analysis shows that the range of the index of the power for which fractal structure emerges is limited. Dependence of the growth rate on wavenumber and power-index is obtained by linear analysis of the collisionless Boltzmann equation, which supports the numerical results.Comment: accepted by PR

Response of Turtlegrass to Natural and Reduced Light Regimes Under Conditions of Rhizome Isolation

To evaluate if rhizome integrity influenced the response of turtlegrass (Thalassia testudinum) shoots to experimental light reduction, we performed a field experiment in Perdido Bay, FL, from May to Oct. 2001. We used a factorial design, with light, rhizome integrity, and time as main factors. Light was reduced to about 40% with respect to ambient irradiance by means of a polyethylene mesh, and rhizomes along the external border of the 0.5-m2 experimental plots were severed with a knife at the beginning and middle of the experiment. Severing surrounding rhizomes had a significant (P \u3c .05) negative effect on net aboveground primary production (NAPP), but this was only apparent from June to July, and there were no significant severing effects on aboveground biomass. Shading showed negative effects through time on aboveground biomass and NAPP, although the differences were not significant. Time was significant for belowground biomass, NAPP, shoot density, and leaf length and width and there were significant time-by-shading interactions for NAPP, aboveground biomass, and density. We conclude that the results of turtlegrass shading studies done over several months during the peak of the growing season are not influenced to any large extent by whether rhizomes are intact or not, indicating that previous studies of the effects of shading on turtlegrass can be compared without bias

Realization of microwave quantum circuits using hybrid superconducting-semiconducting nanowire Josephson elements

We report the realization of quantum microwave circuits using hybrid superconductor-semiconductor Josephson elements comprised of InAs nanowires contacted by NbTiN. Capacitively-shunted single elements behave as transmon qubits with electrically tunable transition frequencies. Two-element circuits also exhibit transmon-like behavior near zero applied flux, but behave as flux qubits at half the flux quantum, where non-sinusoidal current-phase relations in the elements produce a double-well Josephson potential. These hybrid Josephson elements are promising for applications requiring microwave superconducting circuits operating in magnetic field.Comment: Main text: 4 pages, 4 figures; Supplement: 10 pages, 8 figures, 1 tabl

Constraining the fundamental parameters of the O-type binary CPD-41degr7733

Using a set of high-resolution spectra, we studied the physical and orbital properties of the O-type binary CPD-41 7733, located in the core of \ngc. We report the unambiguous detection of the secondary spectral signature and we derive the first SB2 orbital solution of the system. The period is 5.6815 +/- 0.0015 d and the orbit has no significant eccentricity. CPD-41 7733 probably consists of stars of spectral types O8.5 and B3. As for other objects in the cluster, we observe discrepant luminosity classifications while using spectroscopic or brightness criteria. Still, the present analysis suggests that both components display physical parameters close to those of typical O8.5 and B3 dwarfs. We also analyze the X-ray light curves and spectra obtained during six 30 ks XMM-Newton pointings spread over the 5.7 d period. We find no significant variability between the different pointings, nor within the individual observations. The CPD-41 7733 X-ray spectrum is well reproduced by a three-temperature thermal mekal model with temperatures of 0.3, 0.8 and 2.4 keV. No X-ray overluminosity, resulting e.g. from a possible wind interaction, is observed. The emission of CPD-41 7733 is thus very representative of typical O-type star X-ray emission.Comment: Accepted by ApJ, 15 pages, 9 figure

Response of selected plant and insect species to simulated solid rocket exhaust mixtures and to exhaust components from solid rocket fuels

The effects of solid rocket fuel (SRF) exhaust on selected plant and and insect species in the Merritt Island, Florida area was investigated in order to determine if the exhaust clouds generated by shuttle launches would adversely affect the native, plants of the Merritt Island Wildlife Refuge, the citrus production, or the beekeeping industry of the island. Conditions were simulated in greenhouse exposure chambers and field chambers constructed to model the ideal continuous stirred tank reactor. A plant exposure system was developed for dispensing and monitoring the two major chemicals in SRF exhaust, HCl and Al203, and for dispensing and monitoring SRF exhaust (controlled fuel burns). Plants native to Merritt Island, Florida were grown and used as test species. Dose-response relationships were determined for short term exposure of selected plant species to HCl, Al203, and mixtures of the two to SRF exhaust