Management accounting education: is there a gap between academia and practitioner perceptions?

A mail survey was conducted of all Institute of Chartered Accountants of New Zealand accredited Tertiary Education Institutions and 300 randomly selected New Zealand companies to ascertain the views of management accounting academics and practitioners on the contents of management accounting courses and the skills and competencies of recent graduates. The results show that practitioners placed an emphasis on traditional management accounting techniques, while academics placed an emphasis on contemporary techniques. Both groups were in agreement on the skills and characteristics required of recent graduates. An interesting finding was the emergence of negative comments on the arrogance of new graduates and an increased need for graduates to be work ready. These two aspects were not a feature of previous studies. The implications of the results are that academics cannot ignore the teaching of traditional management accounting techniques and may need to increase the coverage of the issues involved in implementing contemporary management accounting techniques

Numerical computation of transonic flows by finite-element and finite-difference methods

Studies on applications of the finite element approach to transonic flow calculations are reported. Different discretization techniques of the differential equations and boundary conditions are compared. Finite element analogs of Murman's mixed type finite difference operators for small disturbance formulations were constructed and the time dependent approach (using finite differences in time and finite elements in space) was examined

Kaon and antikaon properties in cold nuclear medium

We present results of a self-consistent calculation for the kaon and antikaon spectral functions in cold nuclear matter, using as input the kaon-nucleon and antikaon-nucleon scattering amplitudes of the vacuum. We investigate the effect of in-medium pion dressing on the antikaon-nucleon scattering amplitudes and antikaon spectral function. We find the influence of pion dressing to be minor on the antikaon spectral function and limited on the hyperon resonances causing only a small additional broadening. An exception is the \Sigma(1690). At nuclear saturation density an attractive mass shift of about 20 MeV and width of about 130 MeV is obtained. The kaon shows a repulsive mass increase of 36 MeV and a small width of the quasiparticle peak at saturation density.Comment: 8 pages, 4 figures, submitted to Heavy Ion Physic

Phason elasticity of a three-dimensional quasicrystal: transfer-matrix method

We introduce a new transfer matrix method for calculating the thermodynamic properties of random-tiling models of quasicrystals in any number of dimensions, and describe how it may be used to calculate the phason elastic properties of these models, which are related to experimental measurables such as phason Debye-Waller factors, and diffuse scattering wings near Bragg peaks. We apply our method to the canonical-cell model of the icosahedral phase, making use of results from a previously-presented calculation in which the possible structures for this model under specific periodic boundary conditions were cataloged using a computational technique. We give results for the configurational entropy density and the two fundamental elastic constants for a range of system sizes. The method is general enough allow a similar calculation to be performed for any other random tiling model.Comment: 38 pages, 3 PostScript figures, self-expanding uuencoded compressed tar file, LaTeX using RevTeX macros and epsfig.st

Path-integral fermion-boson decoupling at finite temperature

We show how to extend the standard functional approach to bosonisation, based on a decoupling change of path-integral variables, to the case in which a finite temperature is considered. As examples, in order to both illustrate and check the procedure, we derive the thermodynamical partition functions for the Thirring and Schwinger models.Comment: 12 pages, latex, no figure

Temperature-dependent "phason" elasticity in a random tiling quasicrystal

Both ``phason'' elastic constants have been measured from Monte Carlo simulations of a random-tiling icosahedral quasicrystal model with a Hamiltonian. The low-temperature limit approximates the ``canonical-cell'' tiling used to describe several real quasicrystals. The elastic constant K2 changes sign from positive to negative with decreasing temperature; in the ``canonical-cell'' limit, K2/K1 appears to approach -0.7, about the critical value for a phason-mode modulation instability. We compare to the experiments on i-AlPdMn and i-AlCuFe.Comment: 5 pages, 2 Postscript figures, LaTeX, uses revtex4, submitted to PR

Decoherence of a single-ion qubit immersed in a spin-polarized atomic bath

We report on the immersion of a spin-qubit encoded in a single trapped ion into a spin-polarized neutral atom environment, which possesses both continuous (motional) and discrete (spin) degrees of freedom. The environment offers the possibility of a precise microscopic description, which allows us to understand dynamics and decoherence from first principles. We observe the spin dynamics of the qubit and measure the decoherence times (T1 and T2), which are determined by the spin-exchange interaction as well as by an unexpectedly strong spin-nonconserving coupling mechanism