Free surface flows with large slopes: beyond lubrication theory

The description of free surface flows can often be simplified to thin film (or lubrication) equations, when the slopes of the liquid-gas interface are small. Here we present a long wavelength theory that remains fully quantitative for steep interface slopes, by expanding about Stokes flow in a wedge. For small capillary numbers, the variations of the interface slope are slow and can be treated perturbatively. This geometry occurs naturally for flows with contact lines: we quantify the difference with ordinary lubrication theory through a numerical example and analytically recover the full Cox-Voinov asymptotic solution.Comment: 4 pages, 3 figure

Book reviews [1985, Vol. 12, no. 2]

Books reviewed are: Frederic William Cronhelm, Double Entry by Single Reviewed by Raymond T. Holmes, Jr.; Lawrence Robert Dicksee, Fraudulent Accounting and Fraud in Accounts Reviewed by William G. Mister; Gadis J. Dillon, The Role of Accounting In The Stock Market Crash of 1929, Research Monograph No. 96. Reviewed by A. L. Roberts; Hans Peter Hain, Uniformity and Diversity. Reviewed by James W. Jones; William Holmes, Linda H. Kistler, and Louis S. Corsini, Three Centuries of Accounting in Massachusetts Reviewed by Terry K. Sheldahl; Gerard van de Linde, Reminiscences Reviewed by O. Ronald Gray; Christopher Columbus Marsh, The Theory and Practice of Bank Bookkeeping, Fourth Edition, Reviewed by Horace R. Givens; Francis W. Pixley, The Profession of A Chartered Accountant Reviewed by Hans V. Johnso

Book reviews [1984, Vol. 11, no. 2]

Richard P. Brief, Editor, Selections from Encyclopaedia of Accounting 1903 Reviewed by Edward N. Coffman; F. L. Clarke, The Tangled Web of Price Variation Accounting Reviewed by Robert Bloom; D.A.R. Forrester, Editor, Frank Sewell Bray,Reviewed by R. S. Waldron; Louis Goldberg, The Florescent Decade: Accounting Education in Australia 1945-1955 Reviewed by Barrie O\u27Keeffe; Edgar Jones, Accountancy and the British Economy: The Evolution of Ernst & Whinney 1840-1980 Reviewed by M. J. Mepham; Kenneth S. Most, Accounting Theory, Second Edition Reviewed by Dale L. Flesher; Harry Norris, Accounting Theory Reviewed by William G. Mister; Donald A. Ritchie, James M. Landis: Dean of the Regulators Reviewed by Stephen E. Loeb; Clinton H. Scovell, Cost Accounting and Burden Application Reviewed by Lamont F. Steedle; Izume Watanabe, Son-Eki Keisanshi Ron (A History of Profit and Loss Accounting) Reviewed by Yoshiro Kimizuka; T. A. Wise, Peat, Marwick, Mitchell & Co. 85 Years, Reviewed by Gary John Previts Language : en

Middlesex Canal -- An analysis of its accounting and management

The paper analyzes the development and subsequent decline of the Middlesex Canal, a twenty-seven mile inland waterway that joined Lowell in northern Massachusetts with Boston and the sea. Built from 1793 to 1804, the canal was an important catalyst in regional economic and transportation development during the early years of the American Industrial Revolution. Data from original financial records of the canal are presented for the period 1825 to 1845 when the canal was most successfully operated. The Middlesex Canal is acknowledged to be a fundamental element in the early development of Lowell as the center for textile manufacturing in the United States

Book reviews [1984, Vol. 11, no. 1]

Books reviewed are:Donald R. Adams, Jr., Finance and Enterprise in Early America: A Study of Stephen Girards Bank 1812-1831 Reviewed by Michelle Hamer; Fred Bateman, Editor, Business in the New South: A Historical Perspective (Reviewed by Horace R. Givens; Axel Grandell, The Tally Stick: A neglected bearer of cultural tradition Reviewed by William Baxter; David Green, Jr., Accounting for Corporate Retained Earnings Reviewed by Jackie G. Williams; Edwin Green and Michael Moss, A Business of National Importance: The Royal Mail Shipping Group, 1902-1937 Reviewed by Robert M. Jennings, Sr.; Marshall M. Kirkman, Railway Revenue: A Treatise on the Organization of Railroads and the Collection of Railway Receipts Reviewed by Derek Acland; Maurice Moonitz, Editor, Three Contributions to the Development of Accounting Thought Reviewed by Roger H. Hermanson; Donald R. Nichols and Howard F. Stettler, Editors, Auditing Symposium VI: Proceedings of the 1982 Touche Ross/University of Kansas Symposium on Auditing Problems Reviewed by Jean C. Wyer; Terry K. Sheldahl, Beta Alpha Psi, from Alpha to Omega Reviewed by Walker E. Fesmire; James A. Tinsley, Texas Society of Certified Public Accountants: A History Reviewed by Anthony T. Krzystofik

Book reviews [1985, Vol. 12, no. 1]

Books reviewed are: Thomas J. Burns and Edward N. Coffman, The Accounting Hall of Fame: Profiles of Forty-one Members Reviewed by Kathryn Verreault; C. W. DeMond, Price Waterhouse & Co. In America Reviewed by Robert Jennings, Jr.; Esteban Hernandez Esteve, Contribution al Estudio de la Historlografia Contable en Espana Reviewed by Mark Roberts; Leonard W. Hein, The British Companies Acts and the Practice of Accountancy 1844-1962 Reviewed by Christopher Noke; J. Slater Lewis, The Commercial Organisation of Factories Reviewed by Walker Fesmire; Robert H. Montgomery, Fifty Years of Accountancy Reviewed by Geofrey T. Mills; R. H. Parker, Editor, British Accountants: A Biographical Source-book Reviewed by Lee D. Parker; Gary John Previts, A Critical Evaluation of Comparative Financial Thought in America 1900 to 1920 Reviewed by Robert M. Kozub; Earl A. Saliers, Principles of Depreciation Reviewed by W. T. Wrege; Michael Schiff, editor, The Hayden Stone Accounting Forums 1962-1967 Reviewed by James J. Tucker, II

Evaluation of nonmetallic thermal protection materials for the manned space shuttle. Volume 1, task 1: Assessment of technical risks associated with utilization of nonmetallic thermal protection system

Technical problems of design and flight qualification of the proposed classes of surface insulation materials and leading edge materials were reviewed. A screening test plan, a preliminary design data test plan and a design data test plan were outlined. This program defined the apparent critical differences between the surface insulators and the leading edge materials, structuring specialized screening test plans for each of these two classes of materials. Unique testing techniques were shown to be important in evaluating the structural interaction aspects of the surface insulators and a separate task was defined to validate the test plan. In addition, a compilation was made of available information on proposed material (including metallic TPS), previous shuttle programs, pertinent test procedures, and other national programs of merit. This material was collected and summarized in an informally structured workbook

Planning and control in the 19th century ice trade

This paper describes selected accounting records of the Tudor Ice Company which were devised to manage and control the far-flung business activities of Frederic Tudor, a 19th century entrepreneur who has been called America\u27s first monopolist. Tudor\u27s business genius lay in developing methods of harvesting, transporting, storing, and marketing commercial quantities of ice taken from New England ponds and shipped to tropical ports around the world. Frederic Tudor employed relatively sophisticated accounting techniques to analyze and control transportation costs and the costs of product shrinkage. He also routinely analyzed and translated foreign currency transactions for his geographically dispersed operations and evaluated the impact of competition on his operations