Incorporating Financial Accounting Research Into The Accounting Curriculum

The purpose of this paper is to describe a process of integrating the use of accounting research into the existing financial accounting curriculum in an effort to meet CPA exam research requirements as well as to improve critical thinking, written and oral communication skills, documentation and support, and analysis

Coupled KdV equations derived from atmospherical dynamics

Some types of coupled Korteweg de-Vries (KdV) equations are derived from an atmospheric dynamical system. In the derivation procedure, an unreasonable $y$-average trick (which is usually adopted in literature) is removed. The derived models are classified via Painlev\'e test. Three types of $\tau$-function solutions and multiple soliton solutions of the models are explicitly given by means of the exact solutions of the usual KdV equation. It is also interesting that for a non-Painlev\'e integrable coupled KdV system there may be multiple soliton solutions.Comment: 19 pages, 2 figure

Optical and electrical spin injection and spin transport in hybrid Fe/GaAs devices

We discuss methods for imaging the nonequilibrium spin polarization of electrons in Fe/GaAs spin transport devices. Both optically- and electrically-injected spin distributions are studied by scanning magneto-optical Kerr rotation microscopy. Related methods are used to demonstrate electrical spin detection of optically-injected spin polarized currents. Dynamical properties of spin transport are inferred from studies based on the Hanle effect, and the influence of strain on spin transport data in these devices is discussed.Comment: 5 pages, 6 figs. ICPS-28 proceedings (July'06, Vienna) for J. Appl. Phy

Spin injection from perpendicular magnetized ferromagnetic δ\delta-MnGa into (Al,Ga)As heterostructures

Electrical spin injection from ferromagnetic $\delta$-MnGa into an (Al,Ga)As p-i-n light emitting diode (LED) is demonstrated. The $\delta$-MnGa layers show strong perpendicular magnetocrystalline anisotropy, enabling detection of spin injection at remanence without an applied magnetic field. The bias and temperature dependence of the spin injection are found to be qualitatively similar to Fe-based spin LED devices. A Hanle effect is observed and demonstrates complete depolarization of spins in the semiconductor in a transverse magnetic field.Comment: 4 pages, 3 figure

Current-Controlled Negative Differential Resistance due to Joule Heating in TiO2

We show that Joule heating causes current-controlled negative differential resistance (CC-NDR) in TiO2 by constructing an analytical model of the voltage-current V(I) characteristic based on polaronic transport for Ohm's Law and Newton's Law of Cooling, and fitting this model to experimental data. This threshold switching is the 'soft breakdown' observed during electroforming of TiO2 and other transition-metal-oxide based memristors, as well as a precursor to 'ON' or 'SET' switching of unipolar memristors from their high to their low resistance states. The shape of the V(I) curve is a sensitive indicator of the nature of the polaronic conduction.Comment: 13 pages, 2 figure

Robust and clean Majorana zero mode in the vortex core of high-temperature superconductor (Li0.84Fe0.16)OHFeSe

The Majorana fermion, which is its own anti-particle and obeys non-abelian statistics, plays a critical role in topological quantum computing. It can be realized as a bound state at zero energy, called a Majorana zero mode (MZM), in the vortex core of a topological superconductor, or at the ends of a nanowire when both superconductivity and strong spin orbital coupling are present. A MZM can be detected as a zero-bias conductance peak (ZBCP) in tunneling spectroscopy. However, in practice, clean and robust MZMs have not been realized in the vortices of a superconductor, due to contamination from impurity states or other closely-packed Caroli-de Gennes-Matricon (CdGM) states, which hampers further manipulations of Majorana fermions. Here using scanning tunneling spectroscopy, we show that a ZBCP well separated from the other discrete CdGM states exists ubiquitously in the cores of free vortices in the defect free regions of (Li0.84Fe0.16)OHFeSe, which has a superconducting transition temperature of 42 K. Moreover, a Dirac-cone-type surface state is observed by angle-resolved photoemission spectroscopy, and its topological nature is confirmed by band calculations. The observed ZBCP can be naturally attributed to a MZM arising from this chiral topological surface states of a bulk superconductor. (Li0.84Fe0.16)OHFeSe thus provides an ideal platform for studying MZMs and topological quantum computing.Comment: 32 pages, 15 figures (supplementary materials included), accepted by PR