Historical development of the financial reporting model for state and local governments in the United States from late 1800s to 1999

This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditures, and Changes in Fund Balances; and the Budgetary Comparison Schedule. Overall, this historical study provides unique insights about the development of the governmental reporting model and an appreciation for the reporting requirements of GASB Statement No. 34

Vol. 2 Ch. 8 Moving Beyond the Question: Were the Hopewell Really Farmers? Evidence from the Hocking Valley, Ohio

https://ideaexchange.uakron.edu/encountering_hopewell/1018/thumbnail.jp

The Dynamics of Galaxy Pairs in a Cosmological Setting

We use the Millennium Simulation, and an abundance-matching framework, to investigate the dynamical behaviour of galaxy pairs embedded in a cosmological context. Our main galaxy-pair sample, selected to have separations under 250 kpc/h, consists of over 1.3 million pairs at redshift z = 0, with stellar masses greater than 10^9 Msun, probing mass ratios down to 1:1000. We use dark matter halo membership and energy to classify our galaxy pairs. In terms of halo membership, central-satellite pairs tend to be in isolation (in relation to external more massive galaxies), are energetically- bound to each other, and are also weakly-bound to a neighbouring massive galaxy. Satellite-satellite pairs, instead, inhabit regions in close proximity to a more massive galaxy, are energetically-unbound, and are often bound to that neighbour. We find that 60% of our paired galaxies are bound to both their companion and to a third external object. Moreover, only 9% of our pairs resemble the kind of systems described by idealised binary merger simulations in complete isolation. In sum, we demonstrate the importance of properly connecting galaxy pairs to the rest of the Universe.Comment: 25 pages, 14 figures, accepted by MNRA

Mapping galaxy encounters in numerical simulations: The spatial extent of induced star formation

We employ a suite of 75 simulations of galaxies in idealised major mergers (stellar mass ratio ~2.5:1), with a wide range of orbital parameters, to investigate the spatial extent of interaction-induced star formation. Although the total star formation in galaxy encounters is generally elevated relative to isolated galaxies, we find that this elevation is a combination of intense enhancements within the central kpc and moderately suppressed activity at large galacto-centric radii. The radial dependence of the star formation enhancement is stronger in the less massive galaxy than in the primary, and is also more pronounced in mergers of more closely aligned disc spin orientations. Conversely, these trends are almost entirely independent of the encounter's impact parameter and orbital eccentricity. Our predictions of the radial dependence of triggered star formation, and specifically the suppression of star formation beyond kph-scales, will be testable with the next generation of integral-field spectroscopic surveys.Comment: 12 pages, 8 figures, accepted by MNRA