1,502 research outputs found

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    Grassroots Dissemination of Adult Education Research in Africa: Results of Recent Experience in Benin and Botswana

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    Adult education research is a very small industry in Africa, one whose products are underutilized in practice. This paper describes an initiative designed to promote grassroots dissemination , in which African researchers and NGOs help target groups to work through relevant research results and compare them with their own experience

    Transformative Learning on the Desert’s Edge: The Tostan FGM Program in Senegal, Mali and the Sudan

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    This paper examines strategies of the Tostan Village Empowerment Program in Senegal for promoting abandonment of female genital mutilation as an example of transformative learning; and it draws lessons for the refinement of that theory

    Dissecting Earnings Recognition Timeliness

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    We dissect the portion of stock price change of the fiscal year that is recognized in reported accounting earnings of the year. We call this portion earnings recognition timeliness (ERT). The emphasis in our dissection is on empirical identification of two fundamental precepts of financial accounting: (1) the matching principle, which is manifested in the recognition of expenses in the same period as the related benefits (i.e., sales revenue) accrue; and (2) recognition of expenses in the current period due to changes in expectations regarding earnings of future periods (we refer to these expenses as the expectations element of expenses). Although the expectations element has implicitly been at the core of much of the recent empirical literature on asymmetry in the earnings/return relation, it has not been explicitly identified. This recent literature is based on the premise that bad news about the future leads to more recognition of expenses in the current period (such as write‐downs) whereas good news about the future tends to have a much lesser effect on expenses of the current period; asymmetry in the expenses /return relation is captured implicitly via the observation of asymmetry in the earnings /return relation (i.e., asymmetry in ERT). Since the ERT reflects the relation between sales revenue and returns, matched expenses and returns, as well as the relation between the expectations element of expenses and returns, a focus on the expectations element may lead to sharper inferences. Our straightforward empirical procedure permits a focus on this element.Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/100262/1/joar12018.pd

    Repair of Electronics for Long Duration Spaceflight

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    To reduce mission risk, long duration spaceflight and exploration activities will require greater degrees of self-sufficiency with regards to repair capability than have ever been employed before in space exploration. The current repair paradigm of replacing Orbital Replacement Units (ORUs) of malfunctioning avionics and electronic hardware will be impractical, since carrying all of the spares that could possibly be needed for a long duration mission would require upmass and volume at unprecedented and unacceptable levels. A strategy of component-level repair for electronics, however, could significantly reduce the mass and volume necessary for spares and enhance mission safety via a generic contingency capability. This approach is already used to varying degrees by the U.S. Navy, where vessels at sea experience some similar constraints such as the need for self sufficiency for moderately long time periods, and restrictions on volume of repair spares and infrastructure. The concept of conducting component-level repairs of electronics in spacecraft requires the development of design guidelines for future avionics (to enable repair), development of diagnostic techniques to allow an astronaut to pinpoint the faulty component aboard a vastly complex vehicle, and development of tools and methodologies for dealing with the physical processes of replacing the component. This physical process includes tasks such as conformal coating removal and replacement, component removal, replacement, and alignment--all in the difficulty of a reduced gravity environment. Further, the gravitational effects on the soldering process must be characterized and accounted for to ensure reliability of the newly repaired components. The Component-Level Electronics-Assembly Repair (CLEAR) project under the NASA Supportability program was established to develop and demonstrate the practicality of this repair approach. CLEAR involves collaborative efforts between NASA s Glenn Research Center, Langley Research Center, Johnson Space Center, the National Center for Space Exploration Research, and the U.S. Navy. The project goals are 1) develop and demonstrate a manually-operated electronics repair capability to be conducted in a spacecraft environment; and 2) develop guidelines for designs of electronics that facilitates component-level repair for future space exploration efforts. This multi-faceted program utilizes a cross-disciplinary approach to examine pre- and post-repair diagnostics, conformal coating removal and replacement, component soldering, and electronics design for supportability. These areas are investigated by a combination of trade studies, ground based testing, reduced gravity aircraft testing, and actual spaceflight testing on the International Space Station (ISS) in multiple experiments. This paper details the efforts of this program, with emphasis on early trade study results, ground-based efforts, and two upcoming ISS experiments

    Current Space Station Experiments Investigating Component Level Electronics Repair

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    The Soldering in a Reduced Gravity Experiment (SoRGE) and Component Repair Experiment (CRE)-1 are tests performed on the International Space Station to determine the techniques, tools, and training necessary to allow future crews to perform manual electronics repairs at the component level. SoRGE provides information on the formation and internal structure of through-hole solder joints, illustrating the challenges and implications of soldering in reduced gravity. SoRGE showed a significant increase in internal void defects for joints formed in low gravity compared to normal gravity. Methods for mitigating these void defects were evaluated using a modified soldering process. CRE-1 demonstrated the removal, cleaning, and replacement of electronics components by manual means on functional circuit boards. The majority of components successful passed a post-repair functional test demonstrating the feasibility of component-level repair within the confines of a spacecraft. Together, these tasks provide information to recommend material and tool improvements, training improvements, and future work to help enable electronics repairs in future space missions

    Private Equity Valuation Before and After ASC 820

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    We examine the effect of ASC 820 (formerly known as SFAS 157) on the valuations reported by U.S. private equity funds to their investors. In 2008, the FASB implemented ASC 820 to achieve more consistent measurement and increased transparency in fair value reporting. This new standard clarified the most critical accounting policy for private equity funds, which typically include highly illiquid investments. Exploiting a setting where we can observe all cash flows over a fund’s lifetime, we show that the interim reported net asset valuations (NAVs) of liquidated private equity funds more accurately predict future net distributions to investors following ASC 820 adoption, particularly for venture funds. We supplement our findings with a difference-in-difference test and numerous robustness checks. Our findings shed light on financial reporting in an opaque industry and suggest that enhanced guidance for the implementation of fair value accounting in ASC 820 improved the information environment in a significant cross-section of the financial markets

    Component Repair Experiment-1: An Experiment Evaluating Electronic Component-Level Repair During Spaceflight

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    The Component Repair Experiment-1 (CRE-1) examines the capability for astronauts to perform electronics repair tasks in space. The goal is to determine the current capabilities and limits for the crew, and to make recommendations to improve and expand the range of work that astronauts may perform. CRE-1 provided two-layer, functional circuit boards and replacement components, a small tool kit, written and video training materials, and 1 hr of hands on training for the crew slated to perform the experiment approximately 7 months prior to the mission. Astronauts Michael Fincke and Sandra Magnus performed the work aboard the International Space Station (ISS) in February and March 2009. The astronauts were able to remove and replace components successfully, demonstrating the feasibility of performing component-level electronics repairs within a spacecraft. Several unsuccessful tasks demonstrated areas in need of improvement. These include improved and longer training prior to a mission, an improved soldering iron with a higher operating temperature and steady power source, video training and practice boards for refresher work or practice before a repair, and improved and varied hand tools and containment system

    Soldering in a Reduced Gravity Environment (SoRGE)

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    Future long-duration human exploration missions will be challenged by constraints on mass and volume allocations available for spare parts. Addressing this challenge will be critical to the success of these missions. As a result, it is necessary to consider new approaches to spacecraft maintenance and repair that reduce the need for large replacement components. Currently, crew members on the International Space Station (ISS) recover from faults by removing and replacing, using backup systems, or living without the function of Orbital Replacement Units (ORUs). These ORUs are returned to a depot where the root cause of the failure is determined and the ORU is repaired. The crew has some limited repair capability with the Modulation/DeModulation (MDM) ORU, where circuit cards are removed and replace in faulty units. The next step to reducing the size of the items being replaced would be to implement component-level repair. This mode of repair has been implemented by the U.S. Navy in an operational environment and is now part of their standard approach for maintenance. It is appropriate to consider whether this approach can be adapted for future spaceflight operations. To this end, the Soldering in a Reduced Gravity Environment (SoRGE) experiment studied the effect of gravity on the formation of solder joints on electronic circuit boards. This document describes the SoRGE experiment, the analysis methods, and results to date. This document will also contain comments from the crew regarding their experience conducting the SoRGE experiment as well as recommendations for future improvements. Finally, this document will discuss the plans for the SoRGE samples which remain on ISS

    Imaging and Analysis of Void-defects in Solder Joints Formed in Reduced Gravity using High-Resolution Computed Tomography

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    As a part of efforts to develop an electronics repair capability for long duration space missions, techniques and materials for soldering components on a circuit board in reduced gravity must be developed. This paper presents results from testing solder joint formation in low gravity on a NASA Reduced Gravity Research Aircraft. The results presented include joints formed using eutectic tin-lead solder and one of the following fluxes: (1) a no-clean flux core, (2) a rosin flux core, and (3) a solid solder wire with external liquid no-clean flux. The solder joints are analyzed with a computed tomography (CT) technique which imaged the interior of the entire solder joint. This replaced an earlier technique that required the solder joint to be destructively ground down revealing a single plane which was subsequently analyzed. The CT analysis technique is described and results presented with implications for future testing as well as implications for the overall electronics repair effort discussed
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