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the focus of the book makes it particularly appropriate for require core courses in accounting, in which many of the studentsare not planning to take further elective accounting courses. we believe that if a core course stresses the more analytical uses of accounting information by managers and outside analysts rather than procedural details that practicing accountant needs to know, then thoose students who do not take further accounting course will be left with a positive view of the immportance of accounting rather than with the negative "bean counter" stereotype.table of contents1. Financial Accounting2. The Nature and Purpose of Accounting3. Basic Accounting Concepts: The Balance Sheet4. Basic Accounting Concepts: The Income Statement5. Accounting Records and Systems6. Revenue and Monetary Assets7. Cost of Sales and Inventories8. Long-lived Non-Monetary Assets9. Sources of Capital: Debt10. Sources of Capital: Owners' Equity11. Other Non-Owner Items that Affect Owner's Equity12. The Statement of Cash Flows13. Acquisitions and Consolidated Statements14. Financial Statement Analysis15. Understanding Financial Statements16. Management Accounting17. The Nature of Management Accounting18. The Behavior of Costs19. Full Costs and Their Uses20. Additional Aspects of Product Costing Systems21. Standard Costs, Variable Costing Systems, Quality Costs, and Joint Costs22. Production Cost Variances23. Analyzing Other Variances24. Control: The Management Control Environment25. Control: The Management Control Process26. Strategic Planning and Budgeting27. Reporting and Evaluation28. Short-Run Alternative Choice Decision29. Longer-Run Decisions: Capital Budgeting30. Management Accounting System Design31. Present Value of $1 Received N Years Hence32. Present Value of$1 Received Annually for N Yearsxxvi, 975 hlm. ; 26 cm

A Streamlined Approach to Spatial Mapping of Complex 3D Thermal Boundary Condition Data

No abstract availabl

The Ensemble Photometric Variability of ~25000 Quasars in the Sloan Digital Sky Survey

Using a sample of over 25000 spectroscopically confirmed quasars from the Sloan Digital Sky Survey, we show how quasar variability in the rest frame optical/UV regime depends upon rest frame time lag, luminosity, rest wavelength, redshift, the presence of radio and X-ray emission, and the presence of broad absorption line systems. The time dependence of variability (the structure function) is well-fit by a single power law on timescales from days to years. There is an anti-correlation of variability amplitude with rest wavelength, and quasars are systematically bluer when brighter at all redshifts. There is a strong anti-correlation of variability with quasar luminosity. There is also a significant positive correlation of variability amplitude with redshift, indicating evolution of the quasar population or the variability mechanism. We parameterize all of these relationships. Quasars with RASS X-ray detections are significantly more variable (at optical/UV wavelengths) than those without, and radio loud quasars are marginally more variable than their radio weak counterparts. We find no significant difference in the variability of quasars with and without broad absorption line troughs. Models involving multiple discrete events or gravitational microlensing are unlikely by themselves to account for the data. So-called accretion disk instability models are promising, but more quantitative predictions are needed.Comment: 41 pages, 21 figures, AASTeX, Accepted for publication in Ap

Copper-Water and Hybrid Aluminum-Ammonia Heat Pipes for Spacecraft Thermal Control Applications

Copper-water heat pipes are commonly used for thermal management of electronics systems on earth and aircraft, but have not been used in spacecraft thermal control applications to date, due to the satellite industry's requirement that any device or system be successfully tested in a microgravity environment prior to adoption. Recently, Advanced Cooling Technologies Inc., (ACT), NASA Marshall Space Flight Center, and the International Space Station office at NASA's Johnson Space Center demonstrated flight heritage in Low-Earth Orbit. The testing was conducted aboard the International Space Station (ISS) under the Advanced Passive Thermal eXperiment (APTx) project. The heat pipes were embedded in a high conductivity (HiK"TM") aluminum base plate and subject to a variety of thermal tests over a temperature range of -10 to 38 C for a ten-day period. Results showed excellent agreement with both predictions and ground tests. In addition, novel hybrid wick aluminum-ammonia heat pipes are developed to handle heat flux requirements for spacecraft thermal control applications. The 5-10 W/cm2 heat density limitation of aluminum-ammonia grooved heat pipes has been a fundamental limitation in the current design for space applications. The recently demonstrated 50 W/cm2 capability of the hybrid high heat flux heat pipes provides a realistic means of managing the high heat density anticipated for the next generation space designs

Binary Quasars in the Sloan Digital Sky Survey: Evidence for Excess Clustering on Small Scales

We present a sample of 218 new quasar pairs with proper transverse separations R_prop < 1 Mpc/h over the redshift range 0.5 < z < 3.0, discovered from an extensive follow up campaign to find companions around the Sloan Digital Sky Survey and 2dF Quasar Redshift Survey quasars. This sample includes 26 new binary quasars with separations R_prop < 50 kpc/h (theta < 10 arcseconds), more than doubling the number of such systems known. We define a statistical sample of binaries selected with homogeneous criteria and compute its selection function, taking into account sources of incompleteness. The first measurement of the quasar correlation function on scales 10 kpc/h < R_prop < 400 kpc/h is presented. For R_prop < 40 kpc/h, we detect an order of magnitude excess clustering over the expectation from the large scale R_prop > 3 Mpc/h quasar correlation function, extrapolated down as a power law to the separations probed by our binaries. The excess grows to ~ 30 at R_prop ~ 10 kpc/h, and provides compelling evidence that the quasar autocorrelation function gets progressively steeper on sub-Mpc scales. This small scale excess can likely be attributed to dissipative interaction events which trigger quasar activity in rich environments. Recent small scale measurements of galaxy clustering and quasar-galaxy clustering are reviewed and discussed in relation to our measurement of small scale quasar clustering.Comment: 25 pages, 12 figures, 9 tables. Submitted to the Astronomical Journa

The blameworthiness of health and safety rule violations

Man-made disasters usually lead to the tightening of safety regulations, because rule breaking is seen as a major cause of them. This reaction is based on the presumptions that the safety rules are good and that the rule-breakers are wrong. The reasons the personnel of a coke factory gave for breaking rules raise doubt about the tenability of these presumptions. It is unlikely that this result would have been achieved on the basis of a disaster evaluation or High-Reliability Theory. In both approaches, knowledge of the consequences of human conduct hinders an unprejudiced judgement about the blameworthiness of rule breaking

A Description of Quasar Variability Measured Using Repeated SDSS and POSS Imaging

We provide a quantitative description and statistical interpretation of the optical continuum variability of quasars. The Sloan Digital Sky Survey (SDSS) has obtained repeated imaging in five UV-to-IR photometric bands for 33,881 spectroscopically confirmed quasars. About 10,000 quasars have an average of 60 observations in each band obtained over a decade along Stripe 82 (S82), whereas the remaining ~25,000 have 2-3 observations due to scan overlaps. The observed time lags span the range from a day to almost 10 years, and constrain quasar variability at rest-frame time lags of up to 4 years, and at rest-frame wavelengths from 1000A to 6000A. We publicly release a user-friendly catalog of quasars from the SDSS Data Release 7 that have been observed at least twice in SDSS or once in both SDSS and the Palomar Observatory Sky Survey, and we use it to analyze the ensemble properties of quasar variability. Based on a damped random walk (DRW) model defined by a characteristic time scale and an asymptotic variability amplitude that scale with the luminosity, black hole mass, and rest wavelength for individual quasars calibrated in S82, we can fully explain the ensemble variability statistics of the non-S82 quasars such as the exponential distribution of large magnitude changes. All available data are consistent with the DRW model as a viable description of the optical continuum variability of quasars on time scales of ~5-2000 days in the rest frame. We use these models to predict the incidence of quasar contamination in transient surveys such as those from PTF and LSST.Comment: 33 pages, 19 figures, replaced with accepted version. Catalog is available at http://www.astro.washington.edu/users/ivezic/macleod/qso_dr7

CHESS Improves Cancer Caregivers\u27 Burden and Mood: Results of an eHealth RCT

OBJECTIVE: Informal caregivers (family and friends) of people with cancer are often unprepared for their caregiving role, leading to increased burden or distress. Comprehensive Health Enhancement Support System (CHESS) is a Web-based lung cancer information, communication, and coaching system for caregivers. This randomized trial reports the impact on caregiver burden, disruptiveness, and mood of providing caregivers access to CHESS versus the Internet with a list of recommended lung cancer websites. METHODS: A total of 285 informal caregivers of patients with advanced nonsmall cell lung cancer were randomly assigned to a comparison group that received Internet or a treatment group that received Internet and CHESS. Caregivers were provided a computer and Internet service if needed. Written surveys were completed at pretest and during the intervention period bimonthly for up to 24 months. Analyses of covariance (ANCOVAs) compared the intervention\u27s effect on caregivers\u27 disruptiveness and burden (CQOLI-C), and negative mood (combined Anxiety, Depression, and Anger scales of the POMS) at 6 months, controlling for blocking variables (site, caregiver\u27s race, and relationship to patient) and the given outcome at pretest. RESULTS: Caregivers randomized to CHESS reported lower burden, t(84) = 2.36, p = .021, d = .39, and negative mood, t(86) = 2.82, p = .006, d = .44, than those in the Internet group. The effect on disruptiveness was not significant. CONCLUSIONS: Although caring for someone with a terminal illness will always exact a toll on caregivers, eHealth interventions like CHESS may improve caregivers\u27 understanding and coping skills and, as a result, ease their burden and mood

An eHealth System Supporting Palliative Care for Patients with Non-Small Cell Lung Cancer: A Randomized Trial

BACKGROUND: In this study, the authors examined the effectiveness of an online support system (Comprehensive Health Enhancement Support System [CHESS]) versus the Internet in relieving physical symptom distress in patients with non-small cell lung cancer (NSCLC). METHODS: In total, 285 informal caregiver-patient dyads were assigned randomly to receive, for up to 25 months, standard care plus training on and access to either use of the Internet and a list of Internet sites about lung cancer (the Internet arm) or CHESS (the CHESS arm). Caregivers agreed to use CHESS or the Internet and to complete bimonthly surveys; for patients, these tasks were optional. The primary endpoint-patient symptom distress-was measured by caregiver reports using a modified Edmonton Symptom Assessment Scale. RESULTS: Caregivers in the CHESS arm consistently reported lower patient physical symptom distress than caregivers in the Internet arm. Significant differences were observed at 4 months (P = .031; Cohen d = .42) and at 6 months (P = .004; d = .61). Similar but marginally significant effects were observed at 2 months (P = .051; d = .39) and at 8 months (P = .061; d = .43). Exploratory analyses indicated that survival curves did not differ significantly between the arms (log-rank P = .172), although a survival difference in an exploratory subgroup analysis suggested an avenue for further study. CONCLUSIONS: The current results indicated that an online support system may reduce patient symptom distress. The effect on survival bears further investigation