Remote soil moisture measurements

The degree of polarization of visible sunlight reflected from bare soils in agricultural test areas in the southwestern United States was measured by an airborne photopolarimeter. Surface soil specimens provided data concerning the surface moisture of the soil to which the polarization data were compared. The results indicate the feasibility of measuring soil surface moisture by airborne polarimeter instrumentation

An Investigation Of The Effect Of Methods Of Recording Accounting Principle Changes On The Decisions Of Users In The United States, Germany, And Austria

Formerly in the United States, most accounting principle changes were traditionally recorded using the cumulative effect method, wherein the net effect of the principle change flows through the income statement as a special item.  International accounting standards, in comparison, have recorded accounting principle changes retrospectively by adjusting beginning stockholders’ equity in the year of the change.  In 2002, the FASB began a convergence project with the IASB, in which they have and are attempting to agree on standard accounting treatments in areas in which the U.S. standards and IAS differ.  The project initially looked at seventeen areas of difference in which it was believed that convergence could be reached.  One of those areas was in accounting for principle changes.  Resulting from the convergence project, the FASB issued SFAS No. 154 in 2005, which changes U.S. GAAP to require that accounting principle changes be recorded retrospectively, as is required by international standards.  This study examines the decisions of statement users in the U.S., Germany, and Austria to determine if the method of accounting used for principle changes affects their decisions.  The findings reveal that the method used in interaction with the home country of the user has a significant effect on the decisions of statement users

An Investigation Of The Effect Of Reporting Alternatives For Fixed Assets On Financial Statement Users In The United States And The European Union

The European Union’s decision to require consolidated statements in accordance with IASB standards will serve to greatly enhance the acceptance of IASB standards on a worldwide basis.  For international standards to be accepted worldwide, they need to reflect the best reporting methods.  One area in which diverse treatment is found is in the valuation of fixed assets.  This study examines the effect of differing methods of fixed asset valuation on lending decisions made by bankers in the U.S. and the European Union represented by the countries of Germany and Austria.  Bankers from these countries were asked to make a lending decision for a hypothetical company, which used either historical cost or fair value in reporting fixed assets.  The results reveal a significant interaction effect between the home country of the respondent and the valuation method used.  Specifically, the European bankers granted larger loans to companies reporting fixed assets at fair value, while U.S. bankers granted larger loans to companies reporting fixed assets at historical cost

Estimating Peak Demand for Beach Parking Spaces

The United States Army Corps of Engineers planning guidance stipulates that in order for local beach communities to qualify for Federal cost share funds for Hurricane and Storm Damage Reduction beach renourishment projects, the community must provide public beach access and parking to satisfy peak demand. This study presents a method for estimating peak demand for beach parking spaces in the presence of parking constraints. A Tobit regression model is developed to estimate the number of parking spaces that would be necessary to meet unconstrained demand on a given percentage of peak demand days. For example, the model can be used to estimate the number of parking spaces that would be adequate to meet peak demand on 90% of peak parking days. The Tobit model provides a promising framework for estimating peak parking demand under constrained parking conditions, a situation that characterizes most beach communities.

Magnetic Mn5Ge3 nanocrystals embedded in crystalline Ge: a magnet/semiconductor hybrid synthesized by ion implantation

The integration of ferromagnetic Mn5Ge3 with the Ge matrix is promising for spin injection in a silicon-compatible geometry. In this paper, we report the preparation of magnetic Mn5Ge3 nanocrystals embedded inside the Ge matrix by Mn ions implantation at elevated temperature. By X-ray diffraction and transmission electron microscopy, we observe crystalline Mn5Ge3 with variable size depending on the Mn ion fluence. The electronic structure of Mn in Mn5Ge3 nanocrystals is 3d6 configuration, the same as in bulk Mn5Ge3. A large positive magnetoresistance has been observed at low temperatures. It can be explained by the conductivity inhomogeneity in the magnetic/semiconductor hybrid system.Comment: 16 pages, 5 figure

The spatial coherence of noise fields evoked by continuous source distributions

In this work, analytic expressions for the spatial coherence of noise fields are derived in the modal domain with the aim of providing a sparse representation. For this purpose, the sound field in a region of interest is expressed in terms of a given pressure distribution on a virtual surrounding cylindrical or spherical surface. According to the Huygens-Fresnel principle, the sound pressure on this surface is represented by a continuous distribution of elementary line or point sources, where orthogonal basis functions characterize the spatial properties. To describe spatially windowed pressure distributions with arbitrary angular extensions, orthogonal basis functions of limited angular support are proposed. As special cases, circular and spherical pressure distributions with uncorrelated source modes of equal power are investigated. It is shown that these distributions result, respectively, in cylindrically isotropic and spherically isotropic, i.e., diffuse noise fields. The analytic expressions derived in this work allow for a prediction of the spatial coherence between arbitrary positions within the region of interest, such that no microphones need to be placed at the actual points of interest. Simulation results are presented to validate the derived relations.This work was supported by the Australian Research Council (ARC) Discovery Projects funding scheme under Project No. DP140103412

A unified evaluation of iterative projection algorithms for phase retrieval

Iterative projection algorithms are successfully being used as a substitute of lenses to recombine, numerically rather than optically, light scattered by illuminated objects. Images obtained computationally allow aberration-free diffraction-limited imaging and the possibility of using radiation for which no lenses exist. The challenge of this imaging technique is transfered from the lenses to the algorithms. We evaluate these new computational ``instruments'' developed for the phase retrieval problem, and discuss acceleration strategies.Comment: 12 pages, 9 figures, revte

Accuracy of B(E2; 0+ -> 2+) transition rates from intermediate-energy Coulomb excitation experiments

The method of intermediate-energy Coulomb excitation has been widely used to determine absolute B(E2; 0+ -> 2+) quadrupole excitation strengths in exotic nuclei with even numbers of protons and neutrons. Transition rates measured with intermediate-energy Coulomb excitation are compared to their respective adopted values and for the example of 26Mg to the B(E2; 0+ -> 2+) values obtained with a variety of standard methods. Intermediate-energy Coulomb excitation is found to have an accuracy comparable to those of long-established experimental techniques.Comment: to be published in Phys. Rev.

Nuclear DDX3 expression predicts poor outcome in colorectal and breast cancer

Purpose: DEAD box protein 3 (DDX3) is an RNA helicase with oncogenic properties that shuttles between the cytoplasm and nucleus. The majority of DDX3 is found in the cytoplasm, but a subset of tumors has distinct nuclear DDX3 localization of yet unknown biological significance. This study aimed to evaluate the significance of and mechanisms behind nuclear DDX3 expression in colorectal and breast cancer. Methods: Expression of nuclear DDX3 and the nuclear exporter chromosome region maintenance 1 (CRM1) was evaluated by immunohistochemistry in 304 colorectal and 292 breast cancer patient samples. Correlations between the subcellular localization of DDX3 and CRM1 and the difference in overall survival between patients with and without nuclear DDX3 were studied. In addition, DDX3 mutants were created for in vitro evaluation of the mechanism behind nuclear retention of DDX3. Results: DDX3 was present in the nucleus of 35% of colorectal and 48% of breast cancer patient samples and was particularly strong in the nucleolus. Nuclear DDX3 correlated with worse overall survival in both colorectal (hazard ratio [HR] 2.34, P<0.001) and breast cancer (HR 2.39, P=0.004) patients. Colorectal cancers with nuclear DDX3 expression more often had cytoplasmic expression of the nuclear exporter CRM1 (relative risk 1.67, P=0.04). In vitro analysis of DDX3 deletion mutants demonstrated that CRM1-mediated export was most dependent on the N-terminal nuclear export signal. Conclusion: Overall, we conclude that nuclear DDX3 is partially CRM1-mediated and predicts worse survival in colorectal and breast cancer patients, putting it forward as a target for therapeutic intervention with DDX3 inhibitors under development in these cancer types