Enterprise Accountants, Managerial Status And Gender Salaries

This paper reports on the relationship between salary and a set of explanatory variables for a sample of enterprise (management) accountants. In order to conduct the analysis, a sample was drawn from a large southeastern chapter of the Institute of Management Accountants (IMA). Based upon human capital theory and gender research, different groups of variables are regressed against salary for the 1) sample as a whole; 2) for those enterprise accountants with management status; and 3) for those enterprise accountants without managerial status. Each of the three hypotheses is partially supported. In addition, gender discrimination appears to be limited to non-managers

Information Technology: A Study Of Ac-countants Skills And Knowledge Levels

This article examines the results of a survey mailed to 940 accounting professionals in which they identify the categories of IT skills and knowledge that are required to perform their job. Using cluster analysis, this article next examines whether - and to what extent -relationships exist between different categories of IT skills and knowledge. Survey results are then presented regarding methods by which accounting professionals acquire needed job-related IT skills and knowledge

Multiplexed dispersive readout of superconducting phase qubits

We introduce a frequency-multiplexed readout scheme for superconducting phase qubits. Using a quantum circuit with four phase qubits, we couple each qubit to a separate lumped-element superconducting readout resonator, with the readout resonators connected in parallel to a single measurement line. The readout resonators and control electronics are designed so that all four qubits can be read out simultaneously using frequency multiplexing on the one measurement line. This technology provides a highly efficient and compact means for reading out multiple qubits, a significant advantage for scaling up to larger numbers of qubits.Comment: 4 pages, 4 figure

Planar Superconducting Resonators with Internal Quality Factors above One Million

We describe the fabrication and measurement of microwave coplanar waveguide resonators with internal quality factors above 10 million at high microwave powers and over 1 million at low powers, with the best low power results approaching 2 million, corresponding to ~1 photon in the resonator. These quality factors are achieved by controllably producing very smooth and clean interfaces between the resonators' aluminum metallization and the underlying single crystal sapphire substrate. Additionally, we describe a method for analyzing the resonator microwave response, with which we can directly determine the internal quality factor and frequency of a resonator embedded in an imperfect measurement circuit.Comment: 4 pages, 3 figures, 1 tabl

Transcriptomic analysis of field-droughted sorghum from seedling to maturity reveals biotic and metabolic responses.

Drought is the most important environmental stress limiting crop yields. The C4 cereal sorghum [Sorghum bicolor (L.) Moench] is a critical food, forage, and emerging bioenergy crop that is notably drought-tolerant. We conducted a large-scale field experiment, imposing preflowering and postflowering drought stress on 2 genotypes of sorghum across a tightly resolved time series, from plant emergence to postanthesis, resulting in a dataset of nearly 400 transcriptomes. We observed a fast and global transcriptomic response in leaf and root tissues with clear temporal patterns, including modulation of well-known drought pathways. We also identified genotypic differences in core photosynthesis and reactive oxygen species scavenging pathways, highlighting possible mechanisms of drought tolerance and of the delayed senescence, characteristic of the stay-green phenotype. Finally, we discovered a large-scale depletion in the expression of genes critical to arbuscular mycorrhizal (AM) symbiosis, with a corresponding drop in AM fungal mass in the plants' roots