US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement

International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and New Zealand. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required. However, plans are presently in place by the SEC to abandon US GAAP and to adhere to IFRS requirements by as early as for the period ending December 31, 2014. As such, it is important to introduce IFRS accounting rules in the college curriculum and make it a major component of accounting classes. This case study takes a US GAAP Prepared Cash Flow Statement and, based on the facts of the case, requires students to prepare an IFRS-based Cash Flow Statement. The need to understand both US GAAP and IFRS rules is required to adequately address this case study, which is most suitable for an Intermediary Accounting, Accounting Theory and a Financial Statement Analysis class, as well as an Investment Finance course, at the graduate level

Absorption of sound in air below 1000 cps

Absorption of sound in air measured for varying conditions of pressure, temperature, and humidit

A new readily processable polyimide

As part of an effort to develop tough solvent resistance thermoplastics for potential use as structural resins on aerospace vehicles, a new processable polyimide was evaluated. The synthesis involved the reaction of a new diamine, 1,3-bis 2-(3-aminophenoxy)ethyl ether, with 3,3',4,4'-benzophenonetetracarboxylic dianhydride to form the polyamic acid and subsequent conversion of it to the polyimide. Various physical properties such as thermal stability, solvent resistance, glass transition temperature, crystalline melt temperature, melt viscosity and mechanical properties such as fracture toughness, adhesive, film and composite properties are reported. Of particular interest is the extremely high titanium to titanium tensile shear strength obtained for this polyimide

Detailed Comparison of Next-to-Leading Order Predictions for Jet Photoproduction at HERA

The precision of new HERA data on jet photoproduction opens up the possibility to discriminate between different models of the photon structure. This requires equally precise theoretical predictions from perturbative QCD calculations. In the past years, next-to-leading order calculations for the photoproduction of jets at HERA have become available. Using the kinematic cuts of recent ZEUS analyses, we compare the predictions of three calculations for different dijet and three-jet distributions. We find that in general all three calculations agree within the statistical accuracy of the Monte Carlo integration yielding reliable theoretical predictions. In certain restricted regions of phase space, the calculations differ by up to 5%.Comment: 10 pages, 7 eps-figures. To appear in the Proceedings of the Workshop on ``Monte Carlo Generators for HERA Physics'', Hamburg 1998/9

The abundance of interstellar sulphur and zinc in high density sight-lines

On the basis of early absorption line studies of individual lines of sight with the Copernicus satellite, chlorine, sulphur and zinc were classed together as elements which showed little or no depletion, relative to hydrogen, in the interstellar medium. The abundances of other less volatile elements, such as Fe and Mg were found to vary widely from one sight-line to another with gas-phase abundances in some cases being orders of magnitude below their solar counterparts. Detailed studies are reported of the depletion/density behavior of two other volatile elements which were previously considered to be virtually undepleted, S and Zn, using equivalent width data from both Copernicus and IUE observations. The results provide further evidence that the established dependence of depletion on n bar (H) extends to volatile elements and show that their use as tracers of metallicity, or for estimating hydrogen column densities, may lead to large errors in sight-lines through dense regions. It now appears that such elements may take part in the surface chemistry of grains and be important constituents of grain mantle material, although they probably do not contribute significantly to the bulk mass of grains. Due to the very similar atomic masses and ionization potentials of sulphur and phosphorous, the thermal velocity distributions of the singly ionized species of these elements in interstellar clouds should be very similar. However, a comparison of Doppler widths (b-values) derived for SIT and PIT in the same sight-lines from the Bohlin et al Copernicus equivalent width measurements has revealed an unexpected systematic discrepancy of a factor of approx. 1.7. This Discrepancy indicates that the normally adopted oscillators strengths of the PII lambda lambda 1153 and 1302 A lines may require revision

Jet photoproduction and the structure of the photon

Various jet observables in photoproduction are studied and compared to data from HERA. The feasibility of using a dijet sample for constraining the parton distributions in the photon is then studied. For the current data the experimental and theoretical uncertainties are comparable to the variation due to changing the photon parton distribution set.Comment: 20 pages including 11 figures. Latex using revtex and psfig macros. Several references added. Submitted to Phys. Rev.

Variation in annual volume at a university hospital does not predict mortality for pancreatic resections.

Annual volume of pancreatic resections has been shown to affect mortality rates, prompting recommendations to regionalize these procedures to high-volume hospitals. Implementation has been difficult, given the paucity of high-volume centers and the logistical hardships facing patients. Some studies have shown that low-volume hospitals achieve good outcomes as well, suggesting that other factors are involved. We sought to determine whether variations in annual volume affected patient outcomes in 511 patients who underwent pancreatic resections at the University of California, San Francisco between 1990 and 2005. We compared postoperative mortality and complication rates between low, medium, or high volume years, designated by the number of resections performed, adjusting for patient characteristics. Postoperative mortality rates did not differ between high volume years and medium/low volume years. As annual hospital volume of pancreatic resections may not predict outcome, identification of actual predictive factors may allow low-volume centers to achieve excellent outcomes

Microcanonical treatment of black hole decay at the Large Hadron Collider

This study of corrections to the canonical picture of black hole decay in large extra dimensions examines the effects of back-reaction corrected and microcanonical emission at the LHC. We provide statistical interpretations of the different multiparticle number densities in terms of black hole decay to standard model particles. Provided new heavy particles of mass near the fundamental Planck scale are not discovered, differences between these corrections and thermal decay will be insignificant at the LHC.Comment: small additions and clarifications, format for J. Phys.