Cost account for goods manufactured in the rubber industry

Thesis (M.B.A.)--Boston University, 1950 N.B.:Pages missing : 22, 23, 24, 25, 26, 70. Only one copy was available

Isotropic-medium three-dimensional cloaks for acoustic and electromagnetic waves

We propose a generalization of the two-dimensional eikonal-limit cloak derived from a conformal transformation to three dimensions. The proposed cloak is a spherical shell composed of only isotropic media; it operates in the transmission mode and requires no mirror or ground plane. Unlike the well-known omnidirectional spherical cloaks, it may reduce visibility of an arbitrary object only for a very limited range of observation angles. In the short-wavelength limit, this cloaking structure restores not only the trajectories of incident rays, but also their phase, which is a necessary ingredient to complete invisibility. Both scalar-wave (acoustic) and transverse vector-wave (electromagnetic) versions are presented.Comment: 17 pages, 12 figure

Load characteristics of southeastern Iowa farms using electric ranges

Most farms now have electric energy supplied from central stations. As the number of farms using electricity increased and as the application of the electrical energy to agricultural production expanded, it became evident that the electric load characteristics of farms were different from those of residential consumers. The farm is a business establishment as well as a residence. Electricity is used in brooding, water pumping, machinery repair, feed handling and processing, milking, refrigeration and many other productive operations. These uses of electricity often occur at the same time as similar uses on adjacent farms and at a time when electrical household equipment is in operation. Load research is a detailed examination of small numbers of consumers assumed. to be representative of a large group to determine load characteristics. Many such studies have been made by the larger utilities. The information obtained is used in system design, rate analyses, long-range planning and sales promotion programs. Since most farms are served by smaller electric distribution companies and cooperatives which have been unable to undertake this type of research, the United States Department of Agriculture in cooperation with the Iowa Agricultural Experiment Station and several Iowa power suppliers is making a series of studies of farm load characteristics

Formal Versus Informal Mentoring Of MAS Professionals

CPA firms have consistently experienced high turnover and poor performance amongst their management advisory and information systems professionals. As Keller (2008) suggests, mentoring programs are a mechanism to help attract and maintain good employees. The extant accounting literature well documents the benefits of mentoring such as enhanced communication, greater organizational commitment, higher professional performance and reduced personnel turnover (Scandura & Viator, 1994; Siegel & Reintein, 2001; Siegel et al., 1997). In light of their potential benefits, CPA firms have begun to develop formal mentoring programs for accounting specialists to ensure that the advantages of mentoring are maintained rather than relying on happenstance (Siegel et al., 1997). The extant literature also addresses the benefits and shortcomings of formal mentoring programs for both auditing and tax professionals. (Viator, 2001; Siegel, et al., 1997; Herbohn, 2004). However, to date, no research addresses formal mentoring relative to management advisory services (MAS) professionals employed by CPA firms. MAS professionals work milieu is generally less structured than other professionals employed by CPA firms. In addition, they have greater operating autonomy than is usually the case in public accounting. Thus the purpose of this study is to compare the effects of formal and informal mentoring program effects on MAS professionals working at international public accounting firms. To evaluate the different mentoring programs, the study examines the mentoring processes within the tax departments of two international CPA firms that employ both formal and informal mentoring programs. The results indicate no significant differences between formal and informal programs on MAS professionals career development. However, the statistical analysis did show a significant difference in the perceived influence of the programs at two professional levels on personal development that appears at the middle range of the programs. The results suggest that the informal mentoring approach leads to stronger personal relationships but does not extend to higher professional firm levels. Neither formal nor informal programs appear to have a significant influence to staff level professionals

Load characteristics of selected highly electrified Iowa farms

To gain information about the electrical load characteristics of farms, a sample of 36 farms was selected for study. Farms were chosen from those making considerable use of electrical energy outside the home and using at least 8,000 kwh of electricity per year. These farms and nine of the homes were metered continuously with recording demand meters for a period of 1 year beginning in July 1954. Records of the current used by some of the farm production appliances were obtained with recording ammeters. Data from the recording meters were analyzed to show the average load characteristics of individual farms and homes, demand patterns of appliances used in production, coincident demands of farms and estimations of future farm load characteristics

Tax Professional Internships And Subsequent Professional Performance

How do internships influence the socialization and performance of accounting students employed in the tax department of a CPA firm?  Previous research on accounting internships primarily focuses on auditing personnel.  There is evidence in the literature that indicates audit and tax professionals have different work cultures.  This paper examines the relationship between internships and subsequent professional performance of tax professionals as measured by promotion velocity and employee turnover.  The human resource department, from seven regional CPA firms with similarly structured internship programs, provided performance, promotion and turnover data on employees who completed internships and employees who did not complete internships.  The results of the study indicate that internships positively affect performance evaluations, promotions, and employee retention of tax professionals

Cryosat-2 significant wave height in polar oceans derived using a semi-analytical model of synthetic aperture radar 2011-2019

This paper documents the retrieval of significant ocean surface wave heights in the Arctic Ocean from CryoSat-2 data. We use a semi-analytical model for an idealised synthetic aperture satellite radar or pulse-limited radar altimeter echo power. We develop a processing methodology that specifically considers both the Synthetic Aperture and Pulse Limited modes of the radar that change close to the sea ice edge within the Arctic Ocean. All CryoSat-2 echoes to date were matched by our idealised echo revealing wave heights over the period 2011–2019. Our retrieved data were contrasted to existing processing of CryoSat-2 data and wave model data, showing the improved fidelity and accuracy of the semi-analytical echo power model and the newly developed processing methods. We contrasted our data to in situ wave buoy measurements, showing improved data retrievals in seasonal sea ice covered seas. We have shown the importance of directly considering the correct satellite mode of operation in the Arctic Ocean where SAR is the dominant operating mode. Our new data are of specific use for wave model validation close to the sea ice edge and is available at the link in the data availability statement

Efficiency of different levels of Satureja hortensis L. (Savory) in comparison with an antibiotic growth promoter on performance, carcass traits, immune responses and serum biochemical parameters in broiler chickens

This study was conducted to examine the effects of different levels of Satureja hortensis L. (Savory) in comparison with an antibiotic growth promoter (flavophospholipol) on performance, carcass characteristics, immune responses and serum biochemical parameters of broiler chicks. In this study, 240 one-day-old mixed sex broiler chicks (Ross 308) were weighed and randomly allocated to the 4 treatment groups, each with 4 replicates and with 15 broilers in each replicate. The dietary treatments consisted of the basal diet (control), antibiotic group receiving 4.5 mg/kg flavophospholipol, and 5 and 10 g/kg savory powder added to the basal diet. Performance parameters were measured in the growth periods. At day 42, two birds per replicate were slaughtered for the determination of carcass traits. Antibody titers against newcastle, influenza viruses and sheep red blood cell (SRBC) were determined. At day 42, biochemical parameters such as albumin, protein, triglyceride, total cholesterol, high-density lipoprotein (HDL) and low-density lipoprotein (LDL) of cholesterol were determined. The results show that supplementing 5 g/kg savory improved body weight of broilers at days 14, 28 and 42 but differences did not show statistical significance. Feed intake and feed conversion ratio (FCR) index were not markedly affected by dietary treatments. Internal organ weights and carcass characteristics were not significantly influenced by the dietary treatments at day 42. The use of 5 g/kg savory powder led to the highest antibody titers against SRBC as compared to other groups (P<0.05). The serum biochemical parameters were not affected by dietary treatments. The results suggest that dietary inclusion of 5 g/kg savory can be applied as alternatives to in-feed antibiotics for broiler diets.Key words: Broiler, growth performance, immunity, Satureja hortensis L., biochemical parameters