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

Resonant Ultrasonic Particle Manipulators and their Applications in Sensor Systems

The paper describes the use of ultrasonic standing waves as bulk acoustic wave actuators, exploiting the acoustic radiation forces within the standing wave to move biological cells or other particles. This is a technology with the potential to enhance many forms of microflow-based sensors. Example applications discussed include half-wavelength filters, flow-through chambers which move cells from one fluid medium into another (washing the cells), and quarter wavelength chambers that attract cells to a solid boundary such as the face of a sensor. Microfabricated devices are described, including resonators with multiple sub-wavelength resonances, which are driven by multilayer thick film PZT actuators

Wake in faint television meteors

The two component dustball model was used in numerical lag computation. Detached grain lag is typically less than 2 km, with expected wakes of a few hundred meters. True wake in television meteors is masked by apparent wake due to the combined effects of image persistence and blooming. To partially circumvent this problem, we modified a dual MCP intensified CID video system by addition of a rotating shutter to reduce the effective exposure time to about 2.0 ms. Preliminary observations showed that only 2 of 27 analyzed meteors displayed statistically significant wake

MEASURING NET BENEFITS RESULTING FROM UNIVERSITY-INDUSTRY COLLABORATION: AN EXAMPLE FROM THE NEW MEXICO CHILE TASK FORCE

Research and Development/Tech Change/Emerging Technologies,

Predicting the Cost per Flying Hour for the F-16 Using Programmatic and Operational Variables

This research analyzes operational and programmatic data from all Air National Guard and 13 of 14 active duty F-16C/D Fighter Wings (FW) from 1998 to 2004 in search of explanatory variables that influence a wing\u27s Cost Per Flying Hour (CPFH). Using data from both the Air Force Total Ownership Cost database and from the Air Force Knowledge Systems database, this research evaluates the predictive ability of the following nine explanatory variables: aircraft age, average sortie duration, MajCOM, base location, utilization rate, percent engine type, percent block, percent deployed, and previous year\u27s CPFH, the last four of which were previously untested. Additionally, this research builds regression models that accurately predict the CPFH of an F-16C/D FW using these operational and programmatic variables. This research concludes that the following variables are highly predictive and quantifies the relative influence of each of these variables: utilization rate, base location, percent block, percent engine type, average age of aircraft, and the previous year\u27s CPFH. Finally, this research identifies a lurking variable and proposes two possible explanations

A Study to Determine the Content of an Industrial Arts Program in the Elementary Schools of Box Elder County

The child is the reason for the school. He is the one for whom learning experiences are provided. Our understanding of the child as a growing individual and as a learner, his personality and his purposes and interests, supply the foundation for developing an effective educational program

Diffeomorphic Demons using Normalised Mutual Information, Evaluation on Multi-Modal Brain MR Images

The demons algorithm is a fast non-parametric non-rigid registration method. In recent years great efforts have been made to improve the approach; the state of the art version yields symmetric inverse-consistent large-deformation diffeomorphisms. However, only limited work has explored inter-modal similarity metrics, with no practical evaluation on multi-modality data. We present a diffeomorphic demons implementation using the analytical gradient of Normalised Mutual Information (NMI) in a conjugate gradient optimiser. We report the first qualitative and quantitative assessment of the demons for inter-modal registration. Experiments to spatially normalise real MR images, and to recover simulated deformation fields, demonstrate (i) similar accuracy from NMI-demons and classical demons when the latter may be used, and (ii) similar accuracy for NMI-demons on T1w-T1w and T1w-T2w registration, demonstrating its potential in multi-modal scenarios

Diffeomorphic demons using normalized mutual information, evaluation on multimodal brain MR images

The demons algorithm is a fast non-parametric non-rigid registration method. In recent years great efforts have been made to improve the approach; the state of the art version yields symmetric inverse-consistent largedeformation diffeomorphisms. However, only limited work has explored inter-modal similarity metrics, with no practical evaluation on multi-modality data. We present a diffeomorphic demons implementation using the analytical gradient of Normalised Mutual Information (NMI) in a conjugate gradient optimiser. We report the first qualitative and quantitative assessment of the demons for inter-modal registration. Experiments to spatially normalise real MR images, and to recover simulated deformation fields, demonstrate (i) similar accuracy from NMI-demons and classical demons when the latter may be used, and (ii) similar accuracy for NMI-demons on T1w-T1w and T1w-T2w registration, demonstrating its potential in multi-modal scenarios

A Black (and Rising?) Tide: Controlling Maritime Oil Pollution in Canada

A series of dramatic oil spills in recent years has once again drawn critical attention to the nature and adequacy of existing domestic and international legislation regarding ship source oil pollution. Predictably, legislators and policy makers have responded with a plethora of studies, reviews, and consultations. However, past improvements to the domestic and international regimes have traditionally been slow and incremental, at best. In Canada, approximately three years have passed since the Nestucca spill took place off the B.C. coast. Yet, while there has been much discussion, domestic legislation remains virtually unaltered at the present time. The authors find that the status quo must be changed substantially, in order for real and significant improvement in marine environmental protection to be achieved. Mere tinkering with the existing regime has proved to be largely ineffective