Discrete Fourier Transform in Nanostructures using Scattering

In this paper we show that the discrete Fourier transform can be performed by scattering a coherent particle or laser beam off a two-dimensional potential that has the shape of rings or peaks. After encoding the initial vector into the two-dimensional potential, the Fourier-transformed vector can be read out by detectors surrounding the potential. The wavelength of the laser beam determines the necessary accuracy of the 2D potential, which makes our method very fault-tolerant.Comment: 6 pages, 5 EPS figures, REVTe

The Standard Auditor\u27s Report: Preparer, User, And Student Reactions To The PCAOB Concept Release

Concerns about the usefulness of the Standard Audit Report (SAR) have been expressed by investors and other users of corporate financial statement for several decades. During 2011 the Public Company Accounting Oversight Board (PCAOB) reacted to those concerns by issuing Concept Release on Possible Revisions to the PCAOB Standards Related to PCAOB Standards (“Release”). This article provides a description of the SAR, a short history (timetable) of the pressures (surveys) to improve the SAR and events that have led to the eventual Release by the PCAOB. Feedback (comment letters and surveys) from professionals and professional organizations regarding the “Release” are examined and discussed. Accounting and finance majors, future preparers and users of the financial statements, were surveyed to determine both their reactions to the PCAOB’s SAR and whether their reactions were different than practitioners. This article concludes with an analysis of the results and implications for audit practice and education

How Can a Heavy Higgs Boson be Consistent with the Precision Electroweak Measurements?

The fit of precision electroweak data to the Minimal Standard Model currently gives an upper limit on the Higgs boson mass of 170 GeV at 95% confidence. Nevertheless, it is often said that the Higgs boson could be much heavier in more general models. In this paper, we critically review models that have been proposed in the literature that allow a heavy Higgs boson consistent with the precision electroweak constraints. All have unusual features, and all can be distinguished from the Minimal Standard Model either by improved precision measurements or by other signatures accessible to next-generation colliders.Comment: 25 pages, 5 eps figures. Source contains html and jar files which make Fig. 1 active. v.3: final corrections and added reference

Detection of Water Ice on the Centaur 1997 CU_(26)

We report the detection of the 1.5 and 2.0 μm absorption bands due to water ice in the near-infrared reflection spectrum of the Centaur 1997 CU_(26), which is currently located just outside the heliocentric distance of Saturn. The water ice bands are weaker than those detected on the surface of any other solar system body; the spectrum is well fit with a model surface consisting predominantly of a neutral dark absorbing substance with only ~3% areal coverage of water ice. The spectrum thus appears very different from that of the Centaur 5140 Pholus, although both objects are of similar brightness and are at similar heliocentric distances

An Actuarial Analysis of the Production Function of Major League Baseball

The majority of major league baseball production function studies have utilized data (nonstandardized and standardized) from only one baseball season. This research study utilized data from the 1980-1984 baseball seasons. The results indicate that factors contributing to victories fluctuate. Consistent with prior research, this study found batting average, manager\u27s career win-loss record and the strike-out-to-walk ratio to be the most significant factors contributing to victories. Inconsistent with prior research, this study found that fielding average can also be significant

Personal Values of Japanese Business Managers

Researchers have spent many years examining the Japanese business culture, but there is limited empirical evidence about the personal values of Japanese business managers. The research of these authors confirms some previous conclusions, but also might detect new attitudes in Japan at the dawn of the 21st century