Candidate Performance On The Business Environment And Concepts Section Of The CPA Exam

This paper examines how differences in curricular design of undergraduate accounting programs influence pass rates on the Business Environment and Concepts Section of the CPA Exam. The association of the pass rate of a school's accounting graduates to the design of the schools accounting program and to other school characteristics was examined with linear regression models. Characteristics considered were semester hours in courses covered by the CPA exam section, entrance exam scores of the schools' freshmen, whether the schools were AACSB accredited and whether the schools were public or private institutions. The number of cost and managerial accounting semester hours was consistently found to be a significant determinant of success on the new section of the CPA exam.

Structural and electrical properties of Nb-substituted LiTa1-xNbxO3

Single phase LiTa1-xNbxO3 solid solution with 0.00 ≤ x ≤ 1.00 was successfully synthesised via conventional solid-state method at 950°C for 24 h. These materials were refined and fully indexed with hexagonal crystal system, space group of R3c; lattice parameters, a ranging from 5.1410(6) Ǻ to 5.1471(3) Ǻ and c ranging from 13.7467(1) Ǻ to 13.8341(1) Ǻ; with α = β = 90° and γ = 120°. Variation of the lattice parameters in these materials was found to be negligibly small throughout the subsolidus solution. No thermal event was detected within the studied temperature range of 50 to 1000°C. The electrical properties of samples were characterised by AC impedance analyser, HP4192A at temperature ranging from room temperature to 850°C over a frequency range of 5 Hz to 13 MHz. LiTa1-xNbxO3 materials exhibited bulk response with associated capacitances in the order of 10-12 F cm-1 and the temperature-dependent conductivities were found to increase with increasing temperatures. The results showed that LiTa1-xNbxO3 samples were of typical ferroelectrics

Influence of Nb2O5 substitution on the structural and electrical properties of Bi3TaO7 ceramics

Herein we report the doping mechanism and impedance study of the Nb-substituted Bi3Ta1-xNbxO7 (0 ≤ x ≤ 0.5) prepared via conventional solid-state method at 900 °C over 24 h. The substitutional solid solution crystallised in a cubic fluorite structure, space group Fm-3m and with lattice parameter, a = b = c, in the range 5.4477 (±0.0037)–5.4654 (±0.0011) Å. An insignificant unit cell expansion was observed with increasing Nb2O5 content and the linear correlation between lattice parameter and composition variable showed that the Vegard's Law was obeyed. Both TGA and DTA analyses confirmed that the Bi3Ta1-xNbxO7 solid solution was thermally stable as neither phase transition nor weight loss was observed within the studied temperature range, ∼28 °C–1000 °C. The electrical conductivities of these samples were found to increase with increasing Nb concentration; the Bi3Ta0.5Nb0.5O7 exhibited the highest conductivity, ∼1.2 × 10−2 S cm−1 at 700 °C with a low activation energy of 1.03 eV

Evaluation of nitrogen sources for growth and production of medium-chain-length poly-(3-Hydroxyalkanoates) from palm kernel oil by pseudomonas putida PGA1

Selected organic and inorganic nitrogen sources were evaluated for growth of Pseudomonas putida PGA1 and its production of medium-chain-length poly-(3-hydroxyalkanoates) (PHAMCL). The effect of these nitrogen sources on the cells growth, PHAMCL yield, monomer composition and molecular weight when this bacterium was cultivated on saponified palm kernel oil (SPKO) as the major carbon source was investigated. It was found that bacto-peptone gave significantly higher yield of residual biomass (PHA-free biomass) and PHAMCL as compared to ammonium salt, urea, yeast extract and beef extract. No significant difference in the monomer composition of the PHAMCL produced was observed with the different nitrogen sources. All the PHAMCL produced had high molecular weight, with the weight average (Mw) ranging from 90,000 to 127,000 and polydispersities (Mw/Mn) ranging from 1.7 to 1.9

Enhanced critical current density in MgB2 superconductor via Si and C coadditions.

In this study, nanosize Silicon and Carbon (Si+C) were reacted with MgB2 in order to enhance the critical current density. The polycrystalline bulks were synthesized by the direct in situ reaction method and their phase formation, crystal structure, and superconducting properties were evaluated. The enhanced relative peak intensity of Mg2Si and MgB4 indicates the formation of a large volume fraction of these two phases with increasing (Si+C) additions. The a-axis lattice parameter shrinks significantly while c-axis increases slightly. The estimated C doping level at B site increases, leading to a degradation of the superconducting transition temperature with increasing (Si+C) additions. By a reaction with (Si+C), the field dependence of critical current density is shown to enhance at both 5 K and 20 K

The G-O Rule and Waldmeier Effect in the Variations of the Numbers of Large and Small Sunspot Groups

We have analysed the combined Greenwich and Solar Optical Observing Network (SOON) sunspot group data during the period of 1874-2011 and determined variations in the annual numbers (counts) of the small, large and big sunspot groups (these classifications are made on the basis of the maximum areas of the sunspot groups). We found that the amplitude of an even-numbered cycle of the number of large groups is smaller than that of its immediately following odd-numbered cycle. This is consistent with the well known Gnevyshev and Ohl rule or G-O rule of solar cycles, generally described by using the Zurich sunspot number (Rz). During cycles 12-21 the G-O rule holds good for the variation in the number of small groups also, but it is violated by cycle pair (22, 23) as in the case of Rz. This behaviour of the variations in the small groups is largely responsible for the anomalous behaviour of Rz in cycle pair (22, 23). It is also found that the amplitude of an odd-numbered cycle of the number of small groups is larger than that of its immediately following even-numbered cycle. This can be called as `reverse G-O rule'. In the case of the number of the big groups, both cycle pairs (12, 13) and (22, 23) violated the G-O rule. In many cycles the positions of the peaks of the small, large, and big groups are different and considerably differ with respect to the corresponding positions of the Rz peaks. In the case of cycle 23, the corresponding cycles of the small and large groups are largely symmetric/less asymmetric (Waldmeier effect is weak/absent) with their maxima taking place two years later than that of Rz. The corresponding cycle of the big groups is more asymmetric (strong Waldmeier effect) with its maximum epoch taking place at the same time as that of Rz.Comment: 13 pages, 5 figures, 1 table, accepted by Solar Physic

Using a whole genome co-expression network to inform the functional characterisation of predicted genomic elements from Mycobacterium tuberculosis transcriptomic data

A whole genome co-expression network was created using Mycobacterium tuberculosis transcriptomic data from publicly available RNA-sequencing experiments covering a wide variety of experimental conditions. The network includes expressed regions with no formal annotation, including putative short RNAs and untranslated regions of expressed transcripts, along with the protein-coding genes. These unannotated expressed transcripts were among the best-connected members of the module sub-networks, making up more than half of the ‘hub’ elements in modules that include protein-coding genes known to be part of regulatory systems involved in stress response and host adaptation. This dataset provides a valuable resource for investigating the role of non-coding RNA, and conserved hypothetical proteins, in transcriptomic remodelling. Based on their connections to genes with known functional groupings and correlations with replicated host conditions, predicted expressed transcripts can be screened as suitable candidates for further experimental validation

Use of age-dependent FRAX-based intervention thresholds for Singapore

Summary Assessment and treatment pathways based on age-specific intervention thresholds in Singapore using FRAX paths can be used to identify patients at high risk of fracture and avoid unnecessary treatment in those at low risk. Purpose Intervention thresholds for the treatment of osteoporosis have been based historically on the measurement of bone mineral density. The development of FRAX® has permitted a more accurate assessment of fracture risk. The aim of the present study was to explore treatment paths and characteristics of women selected for treatment in Singapore based on FRAX. Methods The approach to the setting of intervention and assessment thresholds used the methodology adopted by the National Osteoporosis Guideline Group for FRAX-based guidelines in the UK but based on the epidemiology of fracture and death in Singapore. The methodology was applied to women age 50 years or more drawn from the population-based Singapore Chinese Health Study (SCHS) cohort. Missing data for the calculation of FRAX was simulated using data from Chinese cohorts from Hong Kong. Results Intervention thresholds expressed as a 10-year probability of a major osteoporotic fracture ranged from 2.9% at the age of 50 years increasing to 32% at the age of 90 years. A total of 1927 of 29,323 women (7%) had a prior fragility fracture and would be eligible for treatment for this reason. An additional 3019 women (10.3%) would be eligible for treatment on the basis of age-dependent thresholds. The mean BMD T-score of women so selected was −2.94. Conclusion Probability-based assessment of fracture risk using age-specific intervention thresholds was developed for Singapore to help guide decisions about treatment

The Hidradenitis Suppurativa Quality of Life (HiSQOL) score: development and validation of a measure for clinical trials

Background Hidradenitis suppurativa (HS) is a chronic, inflammatory condition that can have a large negative impact on health‐related quality of life (HRQOL). A reliable and validated measure of HS‐specific HRQOL in clinical studies is needed. Objective To develop and validate the Hidradenitis Suppurtiva Quality Of Life (HiSQOL©) scale, for clinical trial measurement of HS‐specific HRQOL. Methods Stage 1: Qualitative concept elicitation (CE) interviews were conducted with HS patients in Denmark (DK) (n = 21) and the United States (US) (n=21). Stage 2: Cognitive debriefing (CD) interviews were performed with US HS patients (n = 30) and Danish HS patients (n=30). Stage 3: Observational study of 222 HS patients in the US was conducted for item reduction, measure validation and assessment of psychometric properties. Stage 4: Observational study of 215 HS patients in Denmark was conducted to confirm the psychometric structure derived in stage 3. In both studies ‐ the Dermatology Life Quality Index, Hospital Anxiety and Depression Scale, and numerical rating scale for pain ‐ were also included. Results In CE, 99 items were generated and reduced to 41 after removing duplicates. In CD, 2 items were added and 1 items removed. A 42‐item instrument was psychometrically assessed. Based on psychometric analyses and patient input, the instrument was reduced to 17 items that had strong psychometric properties in both US and DK samples

Precipitate Redistribution During Creep of Alloy 617

Nickel-based superalloys are being considered for applications within advanced nuclear power generation systems due to their high temperature strength and corrosion resistance. Alloy 617, a candidate for use in heat exchangers, derives its strength from both solid solution strengthening and the precipitation of carbide particles. However, during creep, carbides that are supposed to retard grain boundary motion are found to dissolve and re-precipitate on boundaries in tension. To quantify the redistribution, we have used electron backscatter diffraction and energy dispersive spectroscopy to analyze the microstructure of 617 after creep testing at 900 and 1000°C. The data were analyzed with respect to location of the carbides (e.g., intergranular vs. intragranular), grain boundary character, and precipitate type (i.e., Cr-rich or Mo-rich). We find that grain boundary character is the most important factor in carbide distribution; some evidence of preferential distribution to boundaries in tension is also observed at higher applied stresses. Finally, the results suggest that the observed redistribution is due to the migration of carbides to the boundaries and not the migration of boundaries to the precipitates