Accountants Need To Be Prepared For The Big Question: Should I Move To The Cloud?

Cloud computing is transforming the accounting profession and gaining worldwide attention. According to Jeff Drew, senior editor covering technology for the Journal of Accountancy, cloud computing was one of the most talked about topics during a recent AICPA Practitioners Symposium and TECH+ Conference. Gartner Inc., a world leader in information technology and analysis, projects worldwide cloud service revenues to reach $148.8 billion in 2014. Notwithstanding its rave reviews, many continue to resist the cloud. Whether from ignorance of its workings and advantages or uncertainty due to its newness and challenges, questions and concerns weigh heavily among those contemplating its adoption. Accountants who stay abreast of new developments within the field of cloud computing, becoming not only educated but experienced, will be able to provide assistance and advice in an organization’s assessment process of this new cloud-based delivery platform. This article defines cloud computing and highlights some of the associated advantages and challenges faced by organizations considering cloud services

Demonstration of superluminal effects in an absorptionless, non-reflective system

We present an experimental and theoretical study of a simple, passive system consisting of a birefringent, two-dimensional photonic crystal and a polarizer in series, and show that superluminal dispersive effects can arise even though no incident radiation is absorbed or reflected. We demonstrate that a vector formulation of the Kramers-Kronig dispersion relations facilitates an understanding of these counter-intuitive effects.Comment: 6 pages, 3 figures, accepted on Physical Review Letter

Centrifugal terms in the WKB approximation and semiclassical quantization of hydrogen

A systematic semiclassical expansion of the hydrogen problem about the classical Kepler problem is shown to yield remarkably accurate results. Ad hoc changes of the centrifugal term, such as the standard Langer modification where the factor l(l+1) is replaced by (l+1/2)^2, are avoided. The semiclassical energy levels are shown to be exact to first order in $\hbar$ with all higher order contributions vanishing. The wave functions and dipole matrix elements are also discussed.Comment: 5 pages, to appear in Phys. Rev.

Athletic Ticket Pricing in the Collegiate Environment: An Agenda for Research

s pressure mounts for intercollegiate athletic departments to be more selfsufficient, administrators must respond by increasing generated revenues. Despite the importance of ticket sales in this endeavor, however, little is known about the underlying ticket pricing structures and policies used by National Collegiate Athletic Association (NCAA) institutions. Of the limited existing scholarship focused on managerial pricing decisions in the field of sport management, only professional sports settings have been addressed. Given the unique operational differences between professional and intercollegiate sport, this paper is designed to establish a foundation from which to build future research concerning the pricing of college sport tickets. The frameworks of stakeholder theory and institutional theory are proposed to ground future study in an attempt to strengthen our understanding of the process and behavior of price setting in intercollegiate athletics

Athletic Ticket Pricing in the Collegiate Environment: An Agenda for Research

As pressure mounts for intercollegiate athletic departments to be more selfsufficient, administrators must respond by increasing generated revenues. Despite the importance of ticket sales in this endeavor, however, little is known about the underlying ticket pricing structures and policies used by National Collegiate Athletic Association (NCAA) institutions. Of the limited existing scholarship focused on managerial pricing decisions in the field of sport management, only professional sports settings have been addressed. Given the unique operational differences between professional and intercollegiate sport, this paper is designed to establish a foundation from which to build future research concerning the pricing of college sport tickets. The frameworks of stakeholder theory and institutional theory are proposed to ground future study in an attempt to strengthen our understanding of the process and behavior of price setting in intercollegiate athletics

A Qualitative Exploration of Ticket-Pricing Decisions in Intercollegiate Athletics

Ticket sales represent a significant revenue stream for NCAA Football Bowl Subdivision athletic departments, yet little is known about how administrators determine prices for those tickets. Utilizing strategic planning as the primary framework and supplemented by stakeholder theory, this study examines ticket-pricing decisions from the viewpoint of athletic administrators with various departmental responsibilities to better understand the role of ticket pricing in intercollegiate sport. Twenty athletic administrators, representing two Power 5 and two Group of 5 institutions, were interviewed about their experiences with ticket pricing. In addition to common pricing objectives related to revenue, patronage, and operations, administrators also suggested attendance-oriented pricing objectives unique to college sport pricing theory. However, findings suggest no well-defined organizational objective for ticket pricing exists within the departments sampled. The factors athletic administrators consider when contemplating pricing decisions can be categorized into seven areas: (a) scheduling, (b) research, (c) team performance, (d) stakeholders, (e) discrimination, (f) fan experience, and (g) competitive comparisons

The role of body mass index and diabetes in the development of acute organ failure and subsequent mortality in an observational cohort

INTRODUCTION: Several studies have shown a correlation between body mass index (BMI) and both the development of critical illness and adverse outcomes in critically ill patients. The goal of our study was to examine this relationship prospectively with particular attention to the influence of concomitant diabetes mellitus (DM). METHODS: We analyzed data from 15,408 participants in the Atherosclerosis Risk in Communities (ARIC) study for this analysis. BMI and the presence of DM were defined at baseline. We defined 'acute organ failure' as those subjects who met a standard definition with diagnostic codes abstracted from hospitalization records. Outcomes assessed included the following: risk of the development of acute organ failure within three years of the baseline examination; in-hospital death while ill with acute organ failure; and death at three years among all subjects and among those with acute organ failure. RESULTS: At baseline, participants with a BMI of at least 30 were more likely than those in lower BMI categories to have DM (22.4% versus 7.9%, p < 0.01). Overall, BMI was not a significant predictor of developing acute organ failure. The risk for developing acute organ failure was increased among subjects with DM in comparison with those without DM (2.4% versus 0.7%, p < 0.01). Among subjects with organ failure, both in-hospital mortality (46.5% versus 12.2%, p < 0.01) and 3-year mortality (51.2% versus 21.1%, p < 0.01) was higher in subjects with DM. CONCLUSION: Our findings suggest that obesity by itself is not a significant predictor of either acute organ failure or death during or after acute organ failure in this cohort. However, the presence of DM, which is related to obesity, is a strong predictor of both acute organ failure and death after acute organ failure

Cold Helium Pressurization for Liquid Oxygen / Liquid Methane Propulsion Systems: Fully-Integrated Initial Hot-Fire Test Results

A prototype cold helium active pressurization system was incorporated into an existing liquid oxygen (LOX) / liquid methane (LCH4) prototype planetary lander and hot-fire tested to collect vehicle-level performance data. Results from this hot-fire test series were used to validate integrated models of the vehicle helium and propulsion systems and demonstrate system effectiveness for a throttling lander. Pressurization systems vary greatly in complexity and efficiency between vehicles, so a pressurization performance metric was also developed as a means to compare different active pressurization schemes. This implementation of an active repress system is an initial sizing draft. Refined implementations will be tested in the future, improving the general knowledge base for a cryogenic lander-based cold helium system

Measuring motion-to-photon latency for sensorimotor experiments with virtual reality systems

Consumer virtual reality (VR) systems are increasingly being deployed in research to study sensorimotor behaviors, but properties of such systems require verification before being used as scientific tools. The ‘motion-to-photon’ latency (the lag between a user making a movement and the movement being displayed within the display) is a particularly important metric as temporal delays can degrade sensorimotor performance. Extant approaches to quantifying this measure have involved the use of bespoke software and hardware and produce a single measure of latency and ignore the effect of the motion prediction algorithms used in modern VR systems. This reduces confidence in the generalizability of the results. We developed a novel, system-independent, high-speed camera-based latency measurement technique to co-register real and virtual controller movements, allowing assessment of how latencies change through a movement. We applied this technique to measure the motion-to-photon latency of controller movements in the HTC Vive, Oculus Rift, Oculus Rift S, and Valve Index, using the Unity game engine and SteamVR. For the start of a sudden movement, all measured headsets had mean latencies between 21 and 42 ms. Once motion prediction could account for the inherent delays, the latency was functionally reduced to 2–13 ms, and our technique revealed that this reduction occurs within ~25–58 ms of movement onset. Our findings indicate that sudden accelerations (e.g., movement onset, impacts, and direction changes) will increase latencies and lower spatial accuracy. Our technique allows researchers to measure these factors and determine the impact on their experimental design before collecting sensorimotor data from VR systems