The New Age of Accounting Regulation Canada and the United States

This paper reviews major differences between the accounting regulatory systems in Canada and the United States. In the U.S., the Sarbanes-Oxley Act of 2002 governs responsibilities of management, auditors, and Boards of Directors related to internal control over financial reporting. In Canada, a series of Multilateral Instruments under provincial jurisdiction serves similar objectives. As compared to the U.S., the Canadian system is more decentralized and principles-based allowing a greater degree of responsibility to the accounting profession for standard setting and oversight. The Canadian approach has resulted in weaker regulation, slower implementation, and greater influence by the accounting profession. These findings imply that accounting regulations should be tailored to fit the political and institutional structures of the adopting country

Dissipation signatures of the normal and superfluid phases in torsion pendulum experiments with 3He in aerogel

We present data for energy dissipation factor (Q^{-1}) over a broad temperature range at various pressures of a torsion pendulum setup used to study 3He confined in a 98% open silica aerogel. Values for Q^{-1} above T_c are temperature independent and have a weak pressure dependence. Below T_c, a deliberate axial compression of the aerogel by 10% widens the range of metastability for a superfluid Equal Spin Pairing (ESP) state; we observe this ESP phase on cooling and the B phase on warming over an extended temperature region. While the dissipation for the B phase tends to zero as T goes to 0, Q^{-1} exhibits a peak value greater than that at T_c at intermediate temperatures. Values for Q^{-1} in the ESP phase are consistently higher than in the B phase and are proportional to \rho_s/\rho until the ESP to B phase transition is attained. We apply a viscoelastic collision-drag model, which couples the motion of the helium and the aerogel through a frictional relaxation time \tau_f. Our dissipation data is not sensitive to the damping due to the presumed small but non-zero value of \tau_f. The result is that an additional mechanism to dissipate energy not captured in the collision-drag model and related to the emergence of the superfluid order must exist. The extra dissipation below T_c is possibly associated with mutual friction between the superfluid phases and the clamped normal fluid. The pressure dependence of the measured dissipation in both superfluid phases is likely related to the pressure dependence of the gap structure of the "dirty" superfluid. The large dissipation in the ESP state is consistent with the phase being the A or the Polar with the order parameter nodes oriented in the plane of the cell and perpendicular to the aerogel anisotropy axis.Comment: 12 pages, 7 figure

Review of Management Control Systems in Their Organizational and Environmental Context : Managerial Perspective and Control Typology

This paper provides a critical review of literature on management controls and their context. The review indicates that more emphasis has been placed on organizational than environmental factors and that the effectiveness of different controls in different contexts remains practically unaddressed. In general, research has been ad hoc and focused on results-oriented financial controls, short-term efficiency, and individual level of analysis. Even for commonly studied topics (e.g., budget controls), evidence has often been inconsistent and limited to manufacturing organizations, w

Direct measurement of the 14N(p,g)15O S-factor

We have measured the 14N(p,g)15O excitation function for energies in the range E_p = 155--524 keV. Fits of these data using R-matrix theory yield a value for the S-factor at zero energy of 1.64(17) keV b, which is significantly smaller than the result of a previous direct measurement. The corresponding reduction in the stellar reaction rate for 14N(p,g)15O has a number of interesting consequences, including an impact on estimates for the age of the Galaxy derived from globular clusters.Comment: 5 pages, 3 figures, submitted to Phys. Rev. Let

Magneto-Acoustic Spectroscopy in Superfluid 3He-B

We have used the recently discovered acoustic Faraday effect in superfluid 3He to perform high resolution spectroscopy of an excited state of the superfluid condensate. With acoustic cavity interferometry we measure the rotation of the plane of polarization of a transverse sound wave propagating in the direction of magnetic field from which we determine the Zeeman energy of the excited state. We interpret the Lande g-factor, combined with the zero-field energies of the state, using the theory of Sauls and Serene to calculate the strength of f -wave interactions in 3He.Comment: 4 pages, 5 figures, submitted to PRL, Aug 30th, 200

Piezoacoustics for precision control of electrons floating on helium

Piezoelectric surface acoustic waves (SAWs) are powerful for investigating and controlling elementary and collective excitations in condensed matter. In semiconductor two-dimensional electron systems SAWs have been used to reveal the spatial and temporal structure of electronic states, produce quantized charge pumping, and transfer quantum information. In contrast to semiconductors, electrons trapped above the surface of superfluid helium form an ultra-high mobility, two-dimensional electron system home to strongly-interacting Coulomb liquid and solid states, which exhibit non-trivial spatial structure and temporal dynamics prime for SAW-based experiments. Here we report on the coupling of electrons on helium to an evanescent piezoelectric SAW. We demonstrate precision acoustoelectric transport of as little as ~0.01% of the electrons, opening the door to future quantized charge pumping experiments. We also show SAWs are a route to investigating the high-frequency dynamical response, and relaxational processes, of collective excitations of the electronic liquid and solid phases of electrons on helium.Comment: Main manuscript: 15 pages, 3 figures; Supplemental Information: 11 pages, 3 figures, 1 tabl

Superfluid Phase Stability of 3^3He in Axially Anisotropic Aerogel

Measurements of superfluid $^3$He in 98% aerogel demonstrate the existence of a metastable \emph{A}-like phase and a stable \emph{B}-like phase. It has been suggested that the relative stability of these two phases is controlled by anisotropic quasiparticle scattering in the aerogel. Anisotropic scattering produced by axial compression of the aerogel has been predicted to stabilize the axial state of superfluid $^3$He. To explore this possiblity, we used transverse acoustic impedance to map out the phase diagram of superfluid $^3$He in a $\sim 98$% porous silica aerogel subjected to 17% axial compression. We have previously shown that axial anisotropy in aerogel leads to optical birefringence and that optical cross-polarization studies can be used to characterize such anisotropy. Consequently, we have performed optical cross-polarization experiments to verify the presence and uniformity of the axial anisotropy in our aerogel sample. We find that uniform axial anisotropy introduced by 17% compression does not stabilize the \emph{A}-like phase. We also find an increase in the supercooling of the \emph{A}-like phase at lower pressure, indicating a modification to \emph{B}-like phase nucleation in \emph{globally} anisotropic aerogels.Comment: 4 pages, 4 figures, submitted to LT25 (25th International Conference on Low Temperature Physics