Budget classifications and rules of procedure for departmental estimates

Standard account titles summarized and explained are: A. Personal Service, C. Supplies, D. Materials, E. Equipment, F. Contract and Open Order Service, G. Additions and Betterments, H. Fixed Charges and Contributions, I. Rotary Funds, J. Recapitulation, K. Departmental Report of Revenues and Expenditures. Original item in Boxno. 040

Uniform accounting system for school cities and towns: a handbook of instructions

The State Board of Accounts in collaboration with the State Department of Public Instruction, co-operating with an advisory committee of the Indiana City and Town Superintendents\u27 Association, have worked out in detail an accouting system designed to provide an adequate plan for Fund and Functional Accounting. Four ideas were kept constantly in mind while the forms constituting the system and the directions covering them were being drafted. (1) The system should be sound from an accounting point of view. (2) The system should be simple enough to enable clerks in the office of the small town superintendent\u27s or secretary\u27s office to keep it. (3) The system should be complete enough to yield desirable results. (4) The system should be flexible enough to meet adequately the needs of the largest school corporation as well as the smallest. The information herewith submitted was prepared by Mr. E. P. Brennan, Field Examiner of the Department of Inspection and Supervision of Public Offices of the State Board of Accounts, and by Mr. L. B. Job, Assistant Superintendent of Public Instruction

Spitzer Observations of 3C Quasars and Radio Galaxies: Mid-Infrared Properties of Powerful Radio Sources

We have measured mid-infrared radiation from an orientation-unbiased sample of 3CRR galaxies and quasars at redshifts 0.4 < z < 1.2 with the IRS and MIPS instruments on the Spitzer Space Telescope. Powerful emission (L_24micron > 10^22.4 W/Hz/sr) was detected from all but one of the sources. We fit the Spitzer data as well as other measurements from the literature with synchrotron and dust components. The IRS data provide powerful constraints on the fits. At 15 microns, quasars are typically four times brighter than radio galaxies with the same isotropic radio power. Based on our fits, half of this difference can be attributed to the presence of non-thermal emission in the quasars but not the radio galaxies. The other half is consistent with dust absorption in the radio galaxies but not the quasars. Fitted optical depths are anti-correlated with core dominance, from which we infer an equatorial distribution of dust around the central engine. The median optical depth at 9.7 microns for objects with core-dominance factor R > 10^-2 is approximately 0.4; for objects with R < 10^-2, it is 1.1. We have thus addressed a long-standing question in the unification of FR II quasars and galaxies: quasars are more luminous in the mid-infrared than galaxies because of a combination of Doppler-boosted synchrotron emission in quasars and extinction in galaxies, both orientation-dependent effects.Comment: 42 pages, 14 figures plus two landscape tables. Accepted for publication in Ap

Ionized Absorbers in AGN: the Role of Collisional Ionization and Time-Evolving Photoionization

In this paper we explore collisional ionization and time-evolving photoionization in the, X-ray discovered, ionized absorbers in Seyfert galaxies. These absorbers show temporal changes inconsistent with simple equilibrium models. We develop a simple code to follow the temporal evolution of non-equilibrium photoionized gas. As a result several effects appear that are easily observable; and which, in fact, may explain otherwise paradoxical behavior. Specifically we find that: 1) In many important astrophysical conditions pure collisional and photoionization equilibria can be distinguished with moderate spectral resolution observations, due to a strong absorption structure between 1 and 3 keV. 2) In time-evolving non-equilibrium photoionization models the response of the ionization state of the gas to sudden changes of the ionizing continuum is smoothed and delayed at low gas densities, even when the luminosity increases. 3) If the changes of the ionizing luminosity are not instantaneous, and the electron density is low enough (the limit depends on the average ionization state of the gas), the ionization state of the gas can continue to increase while the source luminosity decreases, so a maximum in the ionization state of a given element may occur during a minimum of the ionizing intensity (the opposite of the prediction of equilibrium models). 4) Different ions of different elements reach their equilibrium configuration on different time-scales. These properties are similar to those seen in several ionized absorbers in AGN, properties which had hitherto been puzzling. We applied these models to a high S/N ROSAT PSPC observation of the Seyfert 1 galaxy NGC 4051.Comment: 36 pages, 10 figures, accepted for publication on Apj, in pres

MAMBO 1.25mm observations of 3CR radio galaxies and quasars at z=1.5: On the debate of the unified schemes

In order to explore the nature of the 850 micron flux difference between powerful radio galaxies and steep radio-spectrum quasars at z=1.5 reported by Willott et al. (2002), we have observed 9 sources from their sample of 11 quasars at 1.25 mm. For 7 sources the 1.25 mm fluxes are much brighter than one would expect from a purely thermal dust model fitted to the submm data, providing evidence for the synchrotron nature of the observed 1.25 mm radiation. If we extrapolate a power-law synchrotron spectrum to shorter wavelengths, then for 6 of the 9 sources also the 850 micron fluxes are dominated by synchrotron radiation. We discuss how far the (sub)-millimetre data can be interpreted in accordance with the orientation-dependent unified schemes for powerful radio galaxies and quasars. In this case the results challenge the reported evidence for the receding torus model and for the evolutionary trend of a declining dust luminosity with increasing projected size of the radio lobes.Comment: 8 pages, 4 Figures, accepted for publication in Astronomy & Astrophysic

Srs2 removes deadly recombination intermediates independently of its interaction with SUMO-modified PCNA

Saccharomyces cerevisiae Srs2 helicase plays at least two distinct functions. One is to prevent recombinational repair through its recruitment by sumoylated Proliferating Cell Nuclear Antigen (PCNA), evidenced in postreplication-repair deficient cells, and a second one is to eliminate potentially lethal intermediates formed by recombination proteins. Both actions are believed to involve the capacity of Srs2 to displace Rad51 upon translocation on single-stranded DNA (ssDNA), though a role of its helicase activity may be important to remove some toxic recombination structures. Here, we described two new mutants, srs2R1 and srs2R3, that have lost the ability to hinder recombinational repair in postreplication-repair mutants, but are still able to remove toxic recombination structures. Although the mutants present very similar phenotypes, the mutated proteins are differently affected in their biochemical activities. Srs2R1 has lost its capacity to interact with sumoylated PCNA while the biochemical activities of Srs2R3 are attenuated (ATPase, helicase, DNA binding and ability to displace Rad51 from ssDNA). In addition, crossover (CO) frequencies are increased in both mutants. The different roles of Srs2, in relation to its eventual recruitment by sumoylated PCNA, are discussed