A Look at Financial Accounting Through Cases and Discussion

This thesis is the collection of eleven case studies completed over the course of a year in the Patterson School of Accountancy under the direction of Dr. Victoria Dickinson. This collection of case studies covers various topics, but most topics relate to Financial Accounting in today’s world. Some of the topics of research include Britain’s exit from The European Union, an analysis of a public company’s Annual Report, and recent political discussions concerning the Electoral College. While most cases performed were research related, others were project-based such as obtaining a Certification from the Corporate Finance Institute in Excel and conducting interviews with older students in the Patterson School as well as current professionals. These case studies were performed using technical understanding gained from coursework as well as professional judgement. All of these completed cases contribute to a greater understanding of both the technical aspects of financial accounting as well as the practical aspects in today’s accounting and business environment

From Power Over Creation to the Power of Creation: Cornelius Castoriadis on Democratic Cultural Creation and the Case of Hollywood

Cornelius Castoriadis Hollywood film industry mass culture democracy cultural creation aesthetic theory capitalismThis article is a critical investigation and application of the aesthetic theory of Cornelius Castoriadis, one of the most important 20th-century theorists of radical democracy. We outline Castoriadis’s thoughts on autonomy, the social-historical nature of Being, and creation -- key elements that inform his model of democratic culture. We then develop a Castoriadian critique of culture produced by capitalist institutions. By also drawing on the political economic thought of Thorstein Veblen, Jonathan Nitzan and Shimshon Bichler, our critique focuses on one sector of contemporary culture: Hollywood film. We show how Hollywood, as a business enterprise, uses techniques of sabotage and capitalization to control and occult the social-historical nature of creation. Lastly, by way of conclusion, we gesture toward a mode of artistic production that is able to affirm the democratic values that organize Castoriadis’s thought

Global Energetics of Solar Flares: III. Non thermal Energies

This study entails the third part of a global flare energetics project, in which Ramaty High-Energy Solar Spectroscopic Imager (RHESSI) data of 191 M and X-class flare events from the first 3.5 yrs of the Solar Dynamics Observatory (SDO) mission are analyzed. We fit a thermal and a nonthermal component to RHESSI spectra, yielding the temperature of the differential emission measure (DEM) tail, the nonthermal power law slope and flux, and the thermal/nonthermal cross-over energy $e_{\mathrm{co}}$. From these parameters we calculate the total nonthermal energy $E_{\mathrm{nt}}$ in electrons with two different methods: (i) using the observed cross-over energy $e_{\mathrm{co}}$ as low-energy cutoff, and (ii) using the low-energy cutoff $e_{\mathrm{wt}}$ predicted by the warm thick-target bremsstrahlung model of Kontar et al. {\bf Based on a mean temperature of $T_e=8.6$ MK in active regions we find low-energy cutoff energies of $e_{\mathrm{wt}} =6.2\pm 1.6$ keV for the warm-target model, which is significantly lower than the cross-over energies $e_{\mathrm{co}}=21 \pm 6$ keV. Comparing with the statistics of magnetically dissipated energies $E_{\mathrm{mag}}$ and thermal energies $E_{\mathrm{th}}$ from the two previous studies, we find the following mean (logarithmic) energy ratios with the warm-target model: $E_{\mathrm{nt}} = 0.41 \ E_{\mathrm{mag}}$, $E_{\mathrm{th}} = 0.08 \ E_{\mathrm{mag}}$, and $E_{\mathrm{th}} = 0.15 \ E_{\mathrm{nt}}$. The total dissipated magnetic energy exceeds the thermal energy in 95% and the nonthermal energy in 71% of the flare events, which confirms that magnetic reconnection processes are sufficient to explain flare energies. The nonthermal energy exceeds the thermal energy in 85\% of the events, which largely confirms the warm thick-target model.Comment: 34p, 9 Figs., 1 Tabl

The near wall effect of synthetic jets in a boundary layer

Copyright @ 2007 Elsevier Inc. All rights reserved.An experimental investigation to analyse the qualitative near wall effect of synthetic jets in a laminar boundary layer has been undertaken for the purpose of identifying the types of vortical structures likely to have delayed separation on a 2D circular cylinder model described in this paper. In the first instance, dye visualisation of the synthetic jet was facilitated in conjunction with a stereoscopic imaging system to provide a unique quasi three-dimensional identification of the vortical structures. Secondly, the impact of synthetic jet structures along the wall was analysed using a thermochromic liquid crystal-based convective heat transfer sensing system in which, liquid crystals change colour in response to the thermal footprints of a passing flow structure. Of the different vortical structures produced as a result of varying actuator operating and freestream conditions, the footprints of hairpin vortices and stretched vortex rings revealed a marked similarity with the oil flow pattern of a vortex pair interacting with the separation line on the cylinder hence suggesting that either of these structures was responsible in delaying separation. Conditions were established for the formation of the different synthetic jet structures in non-dimensional parameter space