43,795 research outputs found
Measuring Operations: An Analysis of the Financial Statements of U.S. Private Colleges and Universities
As events in the business sector have highlighted, companies can play by the rules and yet produce misleading financial statements. This study examines the nongovernmental organizations that provide a substantial portion of higher education in the United States. We seek to determine whether private colleges and universities take advantage of the discretion available to them under accounting and auditing standards by presenting an operating measure in their statement of activities. We find that nearly 60 percent of schools report an operating measure but the items included or excluded from operations vary widely.This publication is Hauser Center Working Paper No. 17. The Hauser Center Working Paper Series was launched during the summer of 2000. The Series enables the Hauser Center to share with a broad audience important works-in-progress written by Hauser Center scholars and researchers
Assessing Financial Vulnerability in the Nonprofit Sector
Effective nonprofit governance relies upon understanding an organization's financial condition and vulnerabilities. However, financial vulnerability of nonprofit organizations is a relatively new area of study. In this paper, we compare two models used to forecast bankruptcy in the corporate sector (Altman 1968 and Ohlson 1980) with the model used by nonprofit researchers (Tuckman and Chang 1991). We find that the Ohlson model has higher explanatory power than either Tuckman and Chang's or Altman's in predicting four different measures of financial vulnerability. However, we show that none of the models, individually or combined, are effective in predicting financial distress. We then propose a more comprehensive model of financial vulnerability by adding two new variables to represent reliance on commercial-type activities to generate revenues and endowment sufficiency. We find that this model outperforms Ohlson's model and performs substantially better in explaining and predicting financial vulnerability. Hence, the expanded model can be used as a guide for understanding the drivers of financial vulnerability and for identifying more effective proxies for nonprofit sector financial distress for use in future research. This publication is Hauser Center Working Paper No. 27. The Hauser Center Working Paper Series was launched during the summer of 2000. The Series enables the Hauser Center to share with a broad audience important works-in-progress written by Hauser Center scholars and researchers
Low Space External Memory Construction of the Succinct Permuted Longest Common Prefix Array
The longest common prefix (LCP) array is a versatile auxiliary data structure
in indexed string matching. It can be used to speed up searching using the
suffix array (SA) and provides an implicit representation of the topology of an
underlying suffix tree. The LCP array of a string of length can be
represented as an array of length words, or, in the presence of the SA, as
a bit vector of bits plus asymptotically negligible support data
structures. External memory construction algorithms for the LCP array have been
proposed, but those proposed so far have a space requirement of words
(i.e. bits) in external memory. This space requirement is in some
practical cases prohibitively expensive. We present an external memory
algorithm for constructing the bit version of the LCP array which uses
bits of additional space in external memory when given a
(compressed) BWT with alphabet size and a sampled inverse suffix array
at sampling rate . This is often a significant space gain in
practice where is usually much smaller than or even constant. We
also consider the case of computing succinct LCP arrays for circular strings
Glycerol confined in zeolitic imidazolate frameworks: The temperature-dependent cooperativity length scale of glassy freezing
In the present work, we employ broadband dielectric spectroscopy to study the
molecular dynamics of the prototypical glass former glycerol confined in two
microporous zeolitic imidazolate frameworks (ZIF-8 and ZIF-11) with
well-defined pore diameters of 1.16 and 1.46 nm, respectively. The spectra
reveal information on the modified alpha relaxation of the confined supercooled
liquid, whose temperature dependence exhibits clear deviations from the typical
super-Arrhenius temperature dependence of the bulk material, depending on
temperature and pore size. This allows assigning well-defined cooperativity
length scales of molecular motion to certain temperatures above the glass
transition. We relate these and previous results on glycerol confined in other
host systems to the temperature-dependent length scale deduced from nonlinear
dielectric measurements. The combined experimental data can be consistently
described by a critical divergence of this correlation length as expected
within theoretical approaches assuming that the glass transition is due to an
underlying phase transition.Comment: 14 pages, 5 figures + Supplemental Material (4 pages, 6 figures).
Final version as accepted for publicatio
The re-emission spectrum of digital hardware subjected to EMI
The emission spectrum of digital hardware under the influence of external electromagnetic interference is shown to contain information about the interaction of the incident energy with the digital circuits in the system. The generation mechanism of the re-emission spectrum is reviewed, describing how nonlinear effects may be a precursor to the failure of the equipment under test. Measurements on a simple circuit are used to demonstrate how the characteristics of the re-emission spectrum may be correlated with changes to the digital waveform within the circuit. The technique is also applied to a piece of complex digital hardware where Similar, though more subtle, effects can be measured. It is shown that the re-emission spectrum can be used to detect the interaction of the interference with the digital devices at a level well below that which is able to cause static failures in the circuits. The utility of the technique as a diagnostic tool for immunity testing of digital hardware, by identifying which subsystems are being affected by external interference, is also demonstrated
On the GPU computing of massive forming process simulations
This contribution presents a modelling tool for massive forming processes that is based on a particle method. The introduced model is able to represent the realistic behaviour of different types of forming processes. As these systems usually require large amounts of particles, the potential of GPU Computing with CUDA as a possibility for performance enhancement of particle simulations is analyzed as well
Enhanced tracer transport by the spiral defect chaos state of a convecting fluid
To understand how spatiotemporal chaos may modify material transport, we use
direct numerical simulations of the three-dimensional Boussinesq equations and
of an advection-diffusion equation to study the transport of a passive tracer
by the spiral defect chaos state of a convecting fluid. The simulations show
that the transport is diffusive and is enhanced by the spatiotemporal chaos.
The enhancement in tracer diffusivity follows two regimes. For large Peclet
numbers (that is, small molecular diffusivities of the tracer), we find that
the enhancement is proportional to the Peclet number. For small Peclet numbers,
the enhancement is proportional to the square root of the Peclet number. We
explain the presence of these two regimes in terms of how the local transport
depends on the local wave numbers of the convection rolls. For large Peclet
numbers, we further find that defects cause the tracer diffusivity to be
enhanced locally in the direction orthogonal to the local wave vector but
suppressed in the direction of the local wave vector.Comment: 11 pages, 12 figure
MgRhD1 − x, A New Interstitial Deuteride Containing Square Planar [Rh4D4] Rings with Nearly Linear Rh — D — Rh Bridges*
In situ investigations on the respiration and behaviour of the eelpout Zoarces viviparus under short-term hypoxia
Respiration and activity of eelpouts Zoarces viviparus L. were measured in an underwater respiration chamber in Kiel Bay (Germany) under short-term hypoxia. Respiration and swimming
activity both declined almost continuously with decreasing oxygen saturation..
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