Natural business year: A shift from proactive to reactive behavior by accountants

There has been a noticeable decline in accounting publications and research on the natural business year since the early 1960\u27s, the same time that the AICPA Committee on Natural Business Year ended. Accountants and accounting institutional bodies up to that date had taken a strongly proactive stance on the topic. Since then, and especially since 1970, almost all of the literature on the natural business year has been reactive to IRS pronouncements. This article traces these changes from proactive to reactive behavior, and from financial/managerial accounting considerations to taxation issues. The article ends with support for accountants to be proactive once again on the natural business year and to regain the vitality of the financial/ managerial accounting literature on the topic

Natural business year: A review of accounting literature from 1915 through 1988 shows a shift of proactive to reactive behavior by accountants

The Tax Reform Act of 1986 brought back the topic of the Natural Business Year in a shocking manner to accountants. The hard work of over seventy years was lost, as individuals and partnerships effectively lost the Natural Business Year alternative. This paper traces the proactive accounting development of the Natural Business Year concept to the reactive mode of the last three decades

Two new nematode species from Saldanha Bay, South Africa: Perepsilonema benguelae sp. nov. and Leptepsilonema saldanha sp. nov. (Nematoda, Epsilonematidae)

Perepsilonema benguelae sp. nov. and Leptepsilonema saldanhae sp. nov. are described and illustrated from coarse sand sediments in Saldanha Bay, along the west coast of South Africa. Perepsilonema benguelae sp. nov. is characterised by a large swollen body in the genital region, the annuli are not clearly orientated into anteriorly and posteriorly directed margins and copulatory thorns are restricted to three pairs in the precloacal region. In Leptepsilonema saldanhae sp. nov. the somatic setae in the pharyngeal region are very long and the first ambulatory setae of the external subventral row are short. Other distinguishing features include the shape of the amphidial fovea and the copulatory apparatus, and the presence of six ventro-lateral copulatory thorns around the cloaca. These descriptions are the first for the family Epsilonematidae from the west coast of South Africa

Velocity–Space Drag and Diffusion in a Model, Two-Dimensional Plasma

The quasilinear fluctuation integral is calculated for a two-dimensional, unmagnetized plasma ~composed of charged rods!, and is expressed in terms of Fokker–Planck coefficients. It is found that in two dimensions, the enhanced fluctuations generated by fast electrons lead to anomalously large transport coefficients. In particular, the effect of a small population of fast electrons is only weakly dependent on their density. In three dimensions, the effect of fast electrons is masked by the dominant approximation, but higher-order terms describe processes similar to those in two dimensions, and these terms can become significant for weakly stable plasmas. The differences between two and three dimensions arise from the fact that both emission and damping of plasma waves are retained to lowest order in two dimensions, while the three-dimensional dominant approximation effectively includes only wave emission by test particles. An understanding of the differences between two and three dimensions is crucial to the interpretation of two-dimensional particle simulations

Cylindrical shell buckling: a characterization of localization and periodicity

A hypothesis for the prediction of the circumferential wavenumber of buckling ofthe thin axially-compressed cylindrical shell is presented, based on the addition of a length effect to the classical (Koiter circle) critical load result. Checks against physical and numerical experiments, both by direct comparison of wavenumbers and via a scaling law, provide strong evidence that the hypothesis is correct

Divergent Quiescent Transition Systems (extended version)

Quiescence is a fundamental concept in modelling system behaviour, as it explicitly represents the fact that no output is produced in certain states. The notion of quiescence is also essential to model-based testing: if a particular implementation under test does not provide any output, then the test evaluation algorithm must decide whether or not to allow this behaviour. To explicitly model quiescence in all its glory, we introduce Divergent Quiescent Transition Systems (DQTSs). DQTSs model quiescence using explicit delta-labelled transitions, analogous to Suspension Automata (SAs) in the well-known ioco framework. Whereas SAs have only been defined implicitly, DQTSs for the first time provide a fully-formalised framework for quiescence. Also, while SAs are restricted to convergent systems (i.e., without tau-cycles), we show how quiescence can be treated naturally using a notion of fairness, allowing systems exhibiting divergence to be modelled as well. We study compositionality under the familiar automata-theoretical operations of determinisation, parallel composition and action hiding. We provide a non-trivial algorithm for detecting divergent states, and discuss its complexity. Finally, we show how to use DQTSs in the context of model-based testing, for the first time presenting a full-fledged theory that allows ioco to be applied to divergent systems

Weak force detection using a double Bose-Einstein condensate

A Bose-Einstein condensate may be used to make precise measurements of weak forces, utilizing the macroscopic occupation of a single quantum state. We present a scheme which uses a condensate in a double well potential to do this. The required initial state of the condensate is discussed, and the limitations on the sensitivity due to atom collisions and external coupling are analyzed.Comment: 12 pages, 2 figures, Eq.(41) has been correcte

Engineering dissipative channels for realizing Schrödinger cats in SQUIDs

We show that by engineering the interaction with the environment, there exists a large class of systems that can evolve irreversibly to a cat state. To be precise, we show that it is possible to engineer an irreversible process so that the steady state is close to a pure Schrödinger’s cat state by using double well systems and an environment comprising two-photon (or phonon) absorbers.We also show that it should be possible to prolong the lifetime of a Schrödinger’s cat state exposed to the destructive effects of a conventional single-photon decohering environment. In addition to our general analysis, we present a concrete circuit realization of both system and environment that should be fabricatable with current technologies. Our protocol should make it easier to prepare and maintain Schrödinger cat states, which would be useful in applications of quantum metrology and information processing as well as being of interest to those probing the quantum to classical transition

Cool for cats

The iconic Schrödinger's cat state describes a system that may be in a superposition of two macroscopically distinct states, for example two clearly separated oscillator coherent states. Quite apart from their role in understanding the quantum classical boundary, such states have been suggested as offering a quantum advantage for quantum metrology, quantum communication and quantum computation. As is well known these applications have to face the difficulty that the irreversible interaction with an environment causes the superposition to rapidly evolve to a mixture of the component states in the case that the environment is not monitored. Here we show that by engineering the interaction with the environment there exists a large class of systems that can evolve irreversibly to a cat state. To be precise we show that it is possible to engineer an irreversible process so that the steady state is close to a pure Schr\"odinger's cat state by using double well systems and an environment comprising two-photon (or phonon) absorbers. We also show that it should be possible to prolong the lifetime of a Schr\"odinger's cat state exposed to the destructive effects of a conventional single-photon decohering environment. Our protocol should make it easier to prepare and maintain Schr\"odinger cat states which would be useful in applications of quantum metrology and information processing as well as being of interest to those probing the quantum to classical transition

Growth, microstructure, and failure of crazes in glassy polymers

We report on an extensive study of craze formation in glassy polymers. Molecular dynamics simulations of a coarse-grained bead-spring model were employed to investigate the molecular level processes during craze nucleation, widening, and breakdown for a wide range of temperature, polymer chain length $N$, entanglement length $N_e$ and strength of adhesive interactions between polymer chains. Craze widening proceeds via a fibril-drawing process at constant drawing stress. The extension ratio is determined by the entanglement length, and the characteristic length of stretched chain segments in the polymer craze is $N_e/3$. In the craze, tension is mostly carried by the covalent backbone bonds, and the force distribution develops an exponential tail at large tensile forces. The failure mode of crazes changes from disentanglement to scission for $N/N_e\sim 10$, and breakdown through scission is governed by large stress fluctuations. The simulations also reveal inconsistencies with previous theoretical models of craze widening that were based on continuum level hydrodynamics