Introduction To Compilation Services As A Reinforcement Of Basic Accounting Concepts For Intermediate Accounting Students

According to a recent survey of accounting firms in 2008, Compilation and write-up services make up 23% of accounting firm billing for small firms with less than $1 Million in fee billings and 14% overall for all types of firms (Anonymous 2008), yet accounting students are rarely exposed to these services in their accounting academic experience. This comprehensive case gives students an opportunity to develop proficiencies in providing accounting compilation and write-up services to small business clients. Specifically, the goals of the case are to help students review the steps of the accounting cycle, understand how each of the four basic financial statements are inter-related, improve their ability to prepare financial statements and related disclosures, and enhance their spreadsheet skills. This case has been classroom tested and is appropriate for an intermediate accounting; honors introduction financial accounting course; or an accounting information systems course

Results from the NASA Spacecraft Fault Management Workshop: Cost Drivers for Deep Space Missions

Fault Management, the detection of and response to in-flight anomalies, is a critical aspect of deep-space missions. Fault management capabilities are commonly distributed across flight and ground subsystems, impacting hardware, software, and mission operations designs. The National Aeronautics and Space Administration (NASA) Discovery & New Frontiers (D&NF) Program Office at Marshall Space Flight Center (MSFC) recently studied cost overruns and schedule delays for five missions. The goal was to identify the underlying causes for the overruns and delays, and to develop practical mitigations to assist the D&NF projects in identifying potential risks and controlling the associated impacts to proposed mission costs and schedules. The study found that four out of the five missions studied had significant overruns due to underestimating the complexity and support requirements for fault management. As a result of this and other recent experiences, the NASA Science Mission Directorate (SMD) Planetary Science Division (PSD) commissioned a workshop to bring together invited participants across government, industry, and academia to assess the state of the art in fault management practice and research, identify current and potential issues, and make recommendations for addressing these issues. The workshop was held in New Orleans in April of 2008. The workshop concluded that fault management is not being limited by technology, but rather by a lack of emphasis and discipline in both the engineering and programmatic dimensions. Some of the areas cited in the findings include different, conflicting, and changing institutional goals and risk postures; unclear ownership of end-to-end fault management engineering; inadequate understanding of the impact of mission-level requirements on fault management complexity; and practices, processes, and tools that have not kept pace with the increasing complexity of mission requirements and spacecraft systems. This paper summarizes the findings and recommendations from that workshop, particularly as fault management development issues affect operations and the development of operations capabilities

Overcoming Molehills and Mountains Implementing a New Program

This slide presentation reviews some of the challenges and accomplishments of implementing a new program. The purpose of the presentation is to: (1) Share the challenges that were encountered formulating a new program concurrent with formulating & implementing new spacecraft development projects: (a) Immature mission concepts put on the fast track (b) Need to reconcile ambitious objectives with cost and budget reality (c) Changes of major stakeholders (d) Timing, timing, timing (e) Changing ground rules, assumptions, and risk tolerance (f) The role of centers, (2) Share the successes to date despite the challenges (3) Demonstrate how interdependencies between the program, projects, NASA HQ environment, and external political forces affect the process, and how expectations must be managed while dealing with external factors and great change

Methamphetamine Use and Methicillin-Resistant Staphylococcus aureus Skin Infections

Drug use may be contributing to the spread of MRSA in a rural southeastern US community

Molecular Epidemiology of Methicillin-Resistant Staphylococcus aureus, Rural Southwestern Alaska1

One-sentence summary for table of contents: Epidemiology of MRSA isolates in this region differs from that in the lower 48 states

26th Annual Computational Neuroscience Meeting (CNS*2017): Part 3 - Meeting Abstracts - Antwerp, Belgium. 15–20 July 2017

This work was produced as part of the activities of FAPESP Research,\ud Disseminations and Innovation Center for Neuromathematics (grant\ud 2013/07699-0, S. Paulo Research Foundation). NLK is supported by a\ud FAPESP postdoctoral fellowship (grant 2016/03855-5). ACR is partially\ud supported by a CNPq fellowship (grant 306251/2014-0)

NASA Spacecraft Fault Management Workshop Results

Fault Management is a critical aspect of deep-space missions. For the purposes of this paper, fault management is defined as the ability of a system to detect, isolate, and mitigate events that impact, or have the potential to impact, nominal mission operations. The fault management capabilities are commonly distributed across flight and ground subsystems, impacting hardware, software, and mission operations designs. The National Aeronautics and Space Administration (NASA) Discovery & New Frontiers (D&NF) Program Office at Marshall Space Flight Center (MSFC) recently studied cost overruns and schedule delays for 5 missions. The goal was to identify the underlying causes for the overruns and delays, and to develop practical mitigations to assist the D&NF projects in identifying potential risks and controlling the associated impacts to proposed mission costs and schedules. The study found that 4 out of the 5 missions studied had significant overruns due to underestimating the complexity and support requirements for fault management. As a result of this and other recent experiences, the NASA Science Mission Directorate (SMD) Planetary Science Division (PSD) commissioned a workshop to bring together invited participants across government, industry, academia to assess the state of the art in fault management practice and research, identify current and potential issues, and make recommendations for addressing these issues. The workshop was held in New Orleans in April of 2008. The workshop concluded that fault management is not being limited by technology, but rather by a lack of emphasis and discipline in both the engineering and programmatic dimensions. Some of the areas cited in the findings include different, conflicting, and changing institutional goals and risk postures; unclear ownership of end-to-end fault management engineering; inadequate understanding of the impact of mission-level requirements on fault management complexity; and practices, processes, and tools that have not kept pace with the increasing complexity of mission requirements and spacecraft systems. This paper summarizes the findings and recommendations from that workshop, as well as opportunities identified for future investment in tools, processes, and products to facilitate the development of space flight fault management capabilities

Genetic Divergence Within the Genus Liriodendron (Magnoliaceae)

Volume: 70Start Page: 658End Page: 66

Recycling of Waste Acetone by Fractional Distillation

Distillation is a ubiquitous technique in the undergraduate organic chemistry curriculum; the technique dates back to ca. 3500 B.C.E. With the emergence of green chemistry in the 1990s, the importance of emphasizing responsible waste management practices for future scientists is paramount. Combining the practice of distillation with the message that waste generation should be minimized conveys green concepts from the beginning of the student’s experience in the lab. In this experiment, acetone waste collected from the cleaning of student glassware is purified by fractional distillation. The purity of the resulting distillate is determined by refractive index and density calculation. The distilled acetone is of sufficient purity (88%) that students can reuse it to wash glassware, collect the waste, and add it to a communal still that is operated by the instructor or support personnel. Students learn how to set up and perform a fractional distillation experiment, learn how to test the distillate for purity by refractive index and density, and are exposed to the value of recycling materials for reuse. The communal distillation apparatus provides an ongoing source of purified acetone for students to use throughout the remainder of the term

Modeling S\u3csub\u3eN\u3c/sub\u3e2 and E2 Reaction Pathways and Other Computational Exercises in the Undergraduate Organic Chemistry Laboratory

Computational chemistry techniques have become increasingly important tools for chemists seeking to address scientific questions. As such, it is important that undergraduate chemistry students develop competence in this emerging field of chemistry. One strategy to gain proficiency involves exposing students to computational methods of increasing depth and complexity during each year of their laboratory curriculum, rather than solely at late stages of their education. The computational chemistry exercises described herein are designed to be completed in one introductory-level organic chemistry laboratory period, and they build upon concepts covered in traditional organic lecture and lab curricula. Students generate electrostatic potential maps for substituted acetic acids to analyze bond polarity and pKa, model acetate to explore resonance, and conduct conformation searches for monosubstituted cyclohexanes to examine the influence of sterics on conformational preference. They also generate reaction coordinate diagrams for substitution and elimination reactions between 2-bromobutane and various alkoxide bases. Students are asked to examine the energetics of starting materials, possible products, and theoretical transition states. All aspects of the exercises align with traditional topics, and thus reinforce their significance