Dawning of the age of quantitative/empirical methods in accounting research: Evidence from the leading authors of The Accounting Review, 1966-1985

This study documents changes that took place in The Ac­counting Review during 1966-1985 compared with earlier 20-year periods, 1926-1945 and 1946-1965. The comparisons are based on examining the articles published in The Accounting Review and writ­ten by its leading authors (i.e., those authors who published the most articles). The article considers topics, research methods, finan­cial accounting subtopics, citation analyses (including influential journals, articles, books, and authors), length, author background, and other items. This study shows that The Accounting Review evolved into a journal with demanding acceptance standards whose leading authors were highly educated accounting academics who, to a large degree, brought methods and tools from other disciplines to bear upon accounting issues

A spectral representation solution for electromagnetic scattering from complex structures

Significant effort has been directed towards improving computational efficiency in calculating radiated or scattered fields from a complex structure over a broad frequency band. The formulation and solution of boundary integral equation methods in commercial and scientific software has seen considerable attention; methods presented in the literature are often abstract, “curve-fits” or lacking a sound foundation in the underlying physics of the problem. Anomalous results are often characterized incorrectly, or require user expertise for analysis, a clear disadvantage in a computer-aided design tool. This dissertation documents an investigation into the motivating theory, limitations and integration into SuperNEC of a technique for the analytical, continuous, wideband description of the response of a complex conducting body to an electromagnetic excitation. The method, referred to by the author as Transfer Function Estimation (TFE) has its foundations in the Singularity Expansion Method (SEM). For scattering and radiation from a perfect electric conductor, the Electric-Field Integral Equation (EFIE) and Magnetic-Field Integral Equation (MFIE) formulations in their Stratton-Chu form are used. Solution by spectral representation methods including the Singular Value Decomposition (SVD), the Singular Value Expansion (SVE), the Singular Function Method (SFM), Singularity Expansion Method (SEM), the Eigenmode Expansion Method (EEM) and Model-Based Parameter Estimation (MBPE) are evaluated for applicability to the perfect electric conductor. The relationships between them and applicability to the scattering problem are reviewed. A common theoretical basis is derived. The EFIE and MFIE are known to have challenges due to ill-posedness and uniqueness considerations. Known preconditioners present possible solutions. The Modified EFIE (MEFIE) and Modified Combined Integral Equation (MCFIE) preconditioner is shown to be consistent with the fundamental derivations of the SEM. Prony’s method applied to the SEM poleresidue approximation enables a flexible implementation of a reduced-order method to be defined, for integration into SuperNEC. The computational expense inherent to the calculation of the impedance matrix in SuperNEC is substantially reduced by a physically-motivated approximation based on the TFE method. iv Using an adaptive approach and relative error measures, SuperNEC iteratively calculates the best continuous-function approximation to the response of a conducting body over a frequency band of interest. The responses of structures with different degrees of resonant behaviour were evaluated: these included an attack helicopter, a log-periodic dipole array and a simple dipole. Remarkable agreement was achieved

Characteristics of the work of leading authors of the Accounting Review, 1926-1945

The Accounting Review has changed dramatically over the years. The purpose of this study is to document these changes, putting into perspective the articles that are currently published in The Accounting Review. In particular, this study compares the work of those authors who had the most publications in The Accounting Review (Leading Authors) during 1926-1945 with more recent contributions. The results with respect to topic of articles, research methods, citations, and article length reflect the Leading Authors\u27 practical orientation, an attribute that is not particularly apparent in the work of current authors

Tracing the evolution of research in The Accounting Review through its leading authors: The 1946-1965 period

n order to better understand the development of accounting research, this paper examines the work of the leading authors of The Accounting Review (Leading Authors) during 1946-1965. An earlier study [Fleming, Graci and Thompson, 1990] concluded that the work of the Leading Authors during the 1926-1945 period was characterized by a practical orientation. The Accounting Review in many respects remained a practically oriented journal during 1946-1965. However, changes are evident that were contributing factors in the evolution of The Accounting Review into its current quantitative/empirical orientation

Comments on Maki v. Frelk--Comparative v.Contributory Negligence: Should the Court or Legislature Decide?

Believing that the holdings and opinions in the case of Maki v. Frelkare significant legal developments, the Vanderbilt Law Review has solicited comments on these decisions, which it is now pleased to publish. These comments by six distinguished torts teachers and writers bear on the relative merits of comparative and contributory negligence, but more importantly, they discuss whether the judicial or legislative method is most appropriate for adoption of a rule of comparative negligence. It is hoped that these comments will be used as a sound basis for action, whether the problem arises before the courts or legislatures

Nutrition and the elite and highly trained junior and young adult tennis player: A scoping review

Objectives The primary objective of this scoping review was to examine existing evidence regarding the dietary intake and nutrition habits of elite and highly trained junior and young adult tennis players. Methods Systematic searches of MEDLINE, EBSCOHost and Scopus were undertaken from the earliest record to December 2021. Reference lists of articles selected were manually searched. A five-stage protocol informed by Arkey and O’Malley's framework with consideration for the Joanna Briggs Institute (JBI) methodology from scoping reviews was followed. Results The initial searches yielded an initial 145 records following the removal of duplicates. Following the screening process 14 articles were accepted for analyses. Three major themes were identified: (1) dietary intake and negative energy balance, (2) sub-optimal nutrient intake/habits, and (3) the use and impact of dietary supplements/ergogenic aids. Conclusion Research indicates sub-optimal nutritional practices amongst elite and highly trained junior and young adult tennis players. Particular concerns have emerged regarding insufficient calorie consumption to support performance, growth, and wellbeing

Molecular composition and photochemical lifetimes of brown carbon chromophores in biomass burning organic aerosol

To better understand the effects of wildfires on air quality and climate, it is important to assess the occurrence of chromophoric compounds in smoke and characterize their optical properties. This study explores the molecular composition of light-absorbing organic aerosol, or brown carbon (BrC), sampled at the Missoula Fire Sciences laboratory as a part of the FIREX Fall 2016 lab intensive. A total of 12 biomass fuels from different plant types were tested, including gymnosperm (coniferous) and angiosperm (flowering) plants and different ecosystem components such as duff, litter, and canopy. Emitted biomass burning organic aerosol (BBOA) particles were collected onto Teflon filters and analyzed offline using high-performance liquid chromatography coupled to a photodiode array spectrophotometer and a high-resolution mass spectrometer (HPLC-PDA-HRMS). Separated BrC chromophores were classified by their retention times, absorption spectra, integrated absorbance in the near-UV and visible spectral range (300-700 nm), and chemical formulas from the accurate m/z measurements. BrC chromophores were grouped into the following classes and subclasses: lignin-derived products, which include lignin pyrolysis products; distillation products, which include coumarins and flavonoids; nitroaromatics; and polycyclic aromatic hydrocarbons (PAHs). The observed classes and subclasses were common across most fuel types, although specific BrC chromophores varied based on plant type (gymnosperm or angiosperm) and ecosystem component(s) burned. To study the stability of the observed BrC compounds with respect to photodegradation, BBOA particle samples were irradiated directly on filters with near UV (300-400 nm) radiation, followed by extraction and HPLC-PDA-HRMS analysis. Lifetimes of individual BrC chromophores depended on the fuel type and the corresponding combustion condition. Lignin-derived and flavonoid classes of BrC generally had the longest lifetimes with respect to UV photodegradation. Moreover, lifetimes for the same type of BrC chromophores varied depending on biomass fuel and combustion conditions. While individual BrC chromophores disappeared on a timescale of several days, the overall light absorption by the sample persisted longer, presumably because the condensed-phase photochemical processes converted one set of chromophores into another without complete photobleaching or from undetected BrC chromophores that photobleached more slowly. To model the effect of BrC on climate, it is important to understand the change in the overall absorption coefficient with time. We measured the equivalent atmospheric lifetimes of the overall BrC absorption coefficient, which ranged from 10 to 41 d, with subalpine fir having the shortest lifetime and conifer canopies, i.e., juniper, having the longest lifetime. BrC emitted from biomass fuel loads encompassing multiple ecosystem components (litter, shrub, canopy) had absorption lifetimes on the lower end of the range. These results indicate that photobleaching of BBOA by condensed-phase photochemistry is relatively slow. Competing chemical aging mechanisms, such as heterogeneous oxidation by OH, may be more important for controlling the rate of BrC photobleaching in BBOA

Significant Energy Deficit and Suboptimal Sleep During a Junior Academy Tennis Training Camp

Purpose: To assess the training load, energy expenditure, dietary intake, and sleep quality and quantity of junior tennis players during a tennis training camp. Methods: Ten junior academy tennis players (14 [1] y) completed a 6-day camp with daily morning and afternoon training. Players wore accelerometer watches to measure activity energy expenditure and sleep. Global positioning system units were worn to monitor external training load (distance covered, maximum velocity, and PlayerLoad™). Dietary intake was obtained from a food diary and supplementary food photography. Results: Players covered significantly more distance and had higher PlayerLoad™ during morning sessions than afternoon sessions (5370 [505] m vs 4726 [697] m, P < .005, d = 3.2; 725 [109] a.u. vs 588 [96] a.u., P < .005, d = 4.0). Players also ran further (5624 [897] m vs 4933 [343] m, P < .05, d = 1.0) and reached higher maximum velocities (5.17 [0.44] m·s−1 vs 4.94 [0.39] m·s−1, P < .05, d = 0.3) during simulated match play compared with drill sessions. Mean daily energy expenditure was 3959 (630) kcal. Mean energy intake was 2526 (183) kcal, resulting in mean energy deficits of 1433 (683) kcal. Players obtained an average of 6.9 (0.8) hours of sleep and recorded 28 (7) nightly awakenings. Conclusions: Junior academy tennis players failed to achieve energy balance and recorded suboptimal sleep quantity and quality throughout the training camp