In The United States Accounting Profession, Will Minorities Make Different Ethical Decisions?

The United States has long been referred to as a melting pot. People from all cultures bring to our business world their values and beliefs.  For the past two decades, accounting organizations have reached out and supported the education of minorities. Academic research in the area of ethical decision making has attempted to highlight factors that contribute to differences in ethical decision making. Culture, and possibly, religion have been the key variables examined as a basis for differences in an individual’s ethical decisions. As more and more minorities enter the profession of accounting in the United States, an important question that should be answered is “Will American minorities approach ethical situations similarly to that of their non-minority American peer group?”, or will their cultural backgrounds influence their ethical norms? This paper presents a research study that opens this conversation. As minorities are entering the accounting profession, it is reasonable to expect that Americans from different cultural backgrounds may react differently to ethical dilemmas.  However, research on ethical beliefs of minority business and accounting students is rare.  The authors developed a survey to determine if there were differences in ethical values based on ethnicity. It was tested using materials provided by KPMG.  The survey used a case involving a student lying on his resume.  It asked for answers to seven ethical situations and seven activities.  The survey was administered in two different major- level accounting classes at a large public university. The results of the study show that minority and non-minority students generally agree on ethical issues and their likely action when a classmate lies on a resume in the process of getting a job. However, there were some interesting differences in the magnitude and direction of the responses by minority and non-minority students. Our findings also suggest that  Minority students are more sensitive to ethical transgressions by their peers and feel more negatively impacted if someone lies in the process of getting a job. Accountants are often in a position where they must report violations. Our study suggests students from all backgrounds should engage in discussions about lying and suggest ways to deal with reporting such unethical behavior to authorities

A Slowly Precessing Disk in the Nucleus of M31 as the Feeding Mechanism for a Central Starburst

We present a kinematic study of the nuclear stellar disk in M31 at infrared wavelengths using high spatial resolution integral field spectroscopy. The spatial resolution achieved, FWHM = 0."12 (0.45 pc at the distance of M31), has only previously been equaled in spectroscopic studies by space-based long-slit observations. Using adaptive optics-corrected integral field spectroscopy from the OSIRIS instrument at the W. M. Keck Observatory, we map the line-of-sight kinematics over the entire old stellar eccentric disk orbiting the supermassive black hole (SMBH) at a distance of r<4 pc. The peak velocity dispersion is 381+/-55 km/s , offset by 0.13 +/- 0.03 from the SMBH, consistent with previous high-resolution long-slit observations. There is a lack of near-infrared (NIR) emission at the position of the SMBH and young nuclear cluster, suggesting a spatial separation between the young and old stellar populations within the nucleus. We compare the observed kinematics with dynamical models from Peiris & Tremaine (2003). The best-fit disk orientation to the NIR flux is [$\theta_l$, $\theta_i$, $\theta_a$] = [-33 +/- 4$^{\circ}$, 44 +/- 2$^{\circ}$, -15 +/- 15$^{\circ}$], which is tilted with respect to both the larger-scale galactic disk and the best-fit orientation derived from optical observations. The precession rate of the old disk is $\Omega_P$ = 0.0 +/- 3.9 km/s/pc, lower than the majority of previous observations. This slow precession rate suggests that stellar winds from the disk will collide and shock, driving rapid gas inflows and fueling an episodic central starburst as suggested in Chang et al. (2007).Comment: accepted by Ap

Evidence of a Metal Rich Galactic Bar from the Vertex Deviation of the Velocity Ellipsoid

We combine radial velocities, proper motions, and low resolution abundances for a sample of 315 K and M giants in the Baade's Window (l,b)=(0.9,-4) Galactic bulge field. The velocity ellipsoid of stars with [Fe/H]>-0.5 dex shows a vertex deviation in the plot of radial versus transverse velocity, consistent with that expected from a population with orbits supporting a bar. We demonstrate that the significance of this vertex deviation using non-parametric rank correlation statistic is >99%. The velocity ellipsoid for the metal poor ([FeH]<-0.5) part of the population shows no vertex deviation and is consistent with an isotropic, oblate rotating population. We find no evidence for kinematic subgroups, but there is a mild tendency for the vertical velocity dispersion sigma_b to decrease with increasing metallicity.Comment: 4 pages, ApJ Letters, submitte

Solution of Orthopositronium lifetime Puzzle

The intrinsic decay rate of orthopositronium formed in ${\rm SiO_2}$ powder is measured using the direct $2\gamma$ correction method such that the time dependence of the pick-off annihilation rate is precisely determined. The decay rate of orthopositronium is found to be $7.0396\pm0.0012 (stat.)\pm0.0011 (sys.)\mu s^{-1}$, which is consistent with our previous measurements with about twice the accuracy. Results agree well with the $O(\alpha^2)$ QED prediction, and also with a result reported very recently using nanoporous film

Time-stepping approach for solving upper-bound problems: Application to two-dimensional Rayleigh-Benard convection

An alternative computational procedure for numerically solving a class of variational problems arising from rigorous upper-bound analysis of forced-dissipative infinite-dimensional nonlinear dynamical systems, including the Navier-Stokes and Oberbeck-Boussinesq equations, is analyzed and applied to Rayleigh-Benard convection. A proof that the only steady state to which this numerical algorithm can converge is the required global optimal of the relevant variational problem is given for three canonical flow configurations. In contrast with most other numerical schemes for computing the optimal bounds on transported quantities (e.g., heat or momentum) within the "background field" variational framework, which employ variants of Newton's method and hence require very accurate initial iterates, the new computational method is easy to implement and, crucially, does not require numerical continuation. The algorithm is used to determine the optimal background-method bound on the heat transport enhancement factor, i.e., the Nusselt number (Nu), as a function of the Rayleigh number (Ra), Prandtl number (Pr), and domain aspect ratio L in two-dimensional Rayleigh-Benard convection between stress-free isothermal boundaries (Rayleigh's original 1916 model of convection). The result of the computation is significant because analyses, laboratory experiments, and numerical simulations have suggested a range of exponents alpha and beta in the presumed Nu similar to (PrRa beta)-Ra-alpha scaling relation. The computations clearly show that for Ra <= 10(10) at fixed L = 2 root 2, Nu <= 0.106Pr(0)Ra(5/12), which indicates that molecular transport cannot generally be neglected in the "ultimate" high-Ra regime.NSF DMS-0928098 DMS-1515161 DMS-0927587 PHY-1205219Simons FoundationNSFONRInstitute for Computational Engineering and Sciences (ICES

Deep HST Imaging in NGC 6397: Stellar Dynamics

Multi-epoch observations with ACS on HST provide a unique and comprehensive probe of stellar dynamics within NGC 6397. We are able to confront analytic models of the globular cluster with the observed stellar proper motions. The measured proper motions probe well along the main sequence from 0.8 to below 0.1 M$_\odot$ as well as white dwarfs younger than one gigayear. The observed field lies just beyond the half-light radius where standard models of globular cluster dynamics (e.g. based on a lowered Maxwellian phase-space distribution) make very robust predictions for the stellar proper motions as a function of mass. The observed proper motions show no evidence for anisotropy in the velocity distribution; furthermore, the observations agree in detail with a straightforward model of the stellar distribution function. We do not find any evidence that the young white dwarfs have received a natal kick in contradiction with earlier results. Using the observed proper motions of the main-sequence stars, we obtain a kinematic estimate of the distance to NGC 6397 of $2.2^{+0.5}_{-0.7}$ kpc and a mass of the cluster of $1.1 \pm 0.1 \times 10^5 \mathrm{M}_\odot$ at the photometric distance of 2.53 kpc. One of the main-sequence stars appears to travel on a trajectory that will escape the cluster, yielding an estimate of the evaporation timescale, over which the number of stars in the cluster decreases by a factor of e, of about 3 Gyr. The proper motions of the youngest white dwarfs appear to resemble those of the most massive main-sequence stars, providing the first direct constraint on the relaxation time of the stars in a globular cluster of greater than or about 0.7 Gyr.Comment: 25 pages, 20 figures, accepted for publication in Astrophysical Journa

Misspecifikationer i modal-split modeller

Økonometriske modeller for transportadfærd som transportmiddelvalg, bilejerskab, rejseformål, etc. er sædvanligvis baseret på stokastisk nytteteori. Ved at lave forskellige antagelser om den underliggende stokastiske proces fås modeller som spænder fra simple logit modeller til mere generelle probit modeller. Eftersom responsvariablen er diskret er det ikke muligt at teste antagelser vedrørende den underliggende stokastiske proces. Konsekvensen er, at kun relativt lidt information om modellens validitet kan etableres. I dette paper tages der hul på beskrivelsen af den klasse af misspecifikationer, som skyldes skjulte ikke-lineariteter. Det vises, hvorledes misspecifikationer i modal-split modeller er tæt koblet til rejseafstand og i sidste ende til ændringer i den marginale rejsemodstand. Helt præcist vises det at to respondenter med forskellig marginal rejsemodstand ikke kan antages at have identiske fejlled. Yderligere vises det, hvorledes disse misspecifikationer er systematiske og en oplagt løsningsmåde foreslås

An Empirical Measure of the Rate of White Dwarf Cooling in 47 Tucanae

We present an empirical determination of the white dwarf cooling sequence in the globular cluster 47 Tucanae. Using spectral models, we determine temperatures for 887 objects from Wide Field Camera 3 data, as well as 292 objects from data taken with the Advanced Camera for Surveys. We make the assumption that the rate of white dwarf formation in the cluster is constant. Stellar evolution models are then used to determine the rate at which objects are leaving the main sequence, which must be the same as the rate at which objects are arriving on the white dwarf sequence in our field. The result is an empirically derived relation between temperature ($T_{eff}$) and time ($t$) on the white dwarf cooling sequence. Comparing this result to theoretical cooling models, we find general agreement with the expected slopes between 20,000K and 30,000K and between 6,000K and 20,000K, but the transition to the Mestel cooling rate of $T_{eff} \propto t^{-0.4}$ is found to occur at hotter temperatures, and more abruptly than is predicted by any of these models.Comment: 10 pages, 16 figures, accepted for publication in Ap