Accounting Information Systems [1st Australasian edition]

At last – the Australasian edition of Romney and Steinbart's respected AIS text! Accounting Information Systems first Australasian edition offers the most comprehensive and student-friendly coverage of Accounting Information Systems in Australia, New Zealand and Asia. Accounting Information Systems has been extensively revised and updated to incorporate local laws, standards and business practices. The text has a new and flexible structure developed especially for Australasian AIS courses, while also retaining the features that make the US edition easy to use. Important concepts such as systems cycles, controls, auditing, fraud and cybercrime, ethics and the REA data model are brought to life by a wide variety of Australasian case studies and examples. With a learning and teaching resource package second to none, this is the perfect resource for one-semester undergraduate and graduate courses in Accounting Information Systems

Partnership for the Revitalization of National Wind Tunnel Force Measurement Capability

Lack of funding and lack of focus on research over the past several years, coupled with force measurement capabilities being decentralized and distributed across the National Aeronautics and Space Administration (NASA) research centers, has resulted in a significant erosion of (1) capability and infrastructure to produce and calibrate force measurement systems; (2) NASA s working knowledge of those systems; and (3) the quantity of high-quality, full-capability force measurement systems available for use in aeronautics testing. Simultaneously, and at proportional rates, the capability of industry to design, manufacture, and calibrate these test instruments has been eroding primarily because of a lack of investment by the aeronautics community. Technical expertise in this technology area is a core competency in aeronautics testing; it is highly specialized and experience-based, and it represents a niche market for only a few small precision instrument shops in the United States. With this backdrop, NASA s Aeronautics Test Program (ATP) chartered a team to examine the issues and risks associated with the problem, focusing specifically on strain- gage balances. The team partnered with the U.S. Air Force s Arnold Engineering Development Center (AEDC) to exploit their combined capabilities and take a national level government view of the problem. This paper describes the team s approach, its findings, and its recommendations, and the current status for revitalizing the government s balance capability with respect to designing, fabricating, calibrating, and using the instruments

Using Nonlinear Response to Estimate the Strength of an Elastic Network

Disordered networks of fragile elastic elements have been proposed as a model of inner porous regions of large bones [Gunaratne et.al., cond-mat/0009221, http://xyz.lanl.gov]. It is shown that the ratio $\Gamma$ of responses of such a network to static and periodic strain can be used to estimate its ultimate (or breaking) stress. Since bone fracture in older adults results from the weakening of porous bone, we discuss the possibility of using $\Gamma$ as a non-invasive diagnostic of osteoporotic bone.Comment: 4 pages, 4 figure

An Unbiased Survey of 500 Nearby Stars for Debris Disks: A JCMT Legacy Program

We present the scientific motivation and observing plan for an upcoming detection survey for debris disks using the James Clerk Maxwell Telescope. The SCUBA-2 Unbiased Nearby Stars (SUNS) Survey will observe 500 nearby main sequence and sub-giant stars (100 of each of the A, F, G, K and M spectral classes) to the 850 micron extragalactic confusion limit to search for evidence of submillimeter excess, an indication of circumstellar material. The survey distance boundaries are 8.6, 16.5, 22, 25 and 45 pc for M, K, G, F and A stars, respectively, and all targets lie between the declinations of -40 deg to 80 deg. In this survey, no star will be rejected based on its inherent properties: binarity, presence of planetary companions, spectral type or age. This will be the first unbiased survey for debris disks since IRAS. We expect to detect ~125 debris disks, including ~50 cold disks not detectable in current shorter wavelength surveys. A substantial amount of complementary data will be required to constrain the temperatures and masses of discovered disks. High resolution studies will likely be required to resolve many of the disks. Therefore, these systems will be the focus of future observational studies using a variety of observatories to characterize their physical properties. For non-detected systems, this survey will set constraints (upper limits) on the amount of circumstellar dust, of typically 200 times the Kuiper Belt mass, but as low as 10 times the Kuiper Belt mass for the nearest stars in the sample (approximately 2 pc).Comment: 11 pages, 7 figures (3 color), accepted by the Publications of the Astronomical Society of the Pacifi

The MINERν\nuA Data Acquisition System and Infrastructure

MINER$\nu$A (Main INjector ExpeRiment $\nu$-A) is a new few-GeV neutrino cross section experiment that began taking data in the FNAL NuMI (Fermi National Accelerator Laboratory Neutrinos at the Main Injector) beam-line in March of 2010. MINER$\nu$A employs a fine-grained scintillator detector capable of complete kinematic characterization of neutrino interactions. This paper describes the MINER$\nu$A data acquisition system (DAQ) including the read-out electronics, software, and computing architecture.Comment: 34 pages, 16 figure

Reducing model bias in a deep learning classifier using domain adversarial neural networks in the MINERvA experiment

We present a simulation-based study using deep convolutional neural networks (DCNNs) to identify neutrino interaction vertices in the MINERvA passive targets region, and illustrate the application of domain adversarial neural networks (DANNs) in this context. DANNs are designed to be trained in one domain (simulated data) but tested in a second domain (physics data) and utilize unlabeled data from the second domain so that during training only features which are unable to discriminate between the domains are promoted. MINERvA is a neutrino-nucleus scattering experiment using the NuMI beamline at Fermilab. $A$-dependent cross sections are an important part of the physics program, and these measurements require vertex finding in complicated events. To illustrate the impact of the DANN we used a modified set of simulation in place of physics data during the training of the DANN and then used the label of the modified simulation during the evaluation of the DANN. We find that deep learning based methods offer significant advantages over our prior track-based reconstruction for the task of vertex finding, and that DANNs are able to improve the performance of deep networks by leveraging available unlabeled data and by mitigating network performance degradation rooted in biases in the physics models used for training.Comment: 41 page

Single neutral pion production by charged-current νˉμ\bar{\nu}_\mu interactions on hydrocarbon at ⟨Eν⟩=\langle E_\nu \rangle = 3.6 GeV

Single neutral pion production via muon antineutrino charged-current interactions in plastic scintillator (CH) is studied using the \minerva detector exposed to the NuMI low-energy, wideband antineutrino beam at Fermilab. Measurement of this process constrains models of neutral pion production in nuclei, which is important because the neutral-current analog is a background for $\bar{\nu}_e$ appearance oscillation experiments. The differential cross sections for $\pi^0$ momentum and production angle, for events with a single observed $\pi^0$ and no charged pions, are presented and compared to model predictions. These results comprise the first measurement of the $\pi^0$ kinematics for this process.Comment: 6 pages, 5 figures, submitted to Physics Letters

The High-Metallicity Explosion Environment of the Relativistic Supernova 2009bb

We investigate the environment of the nearby (d ~ 40Mpc) broad-lined Type Ic supernova SN 2009bb. This event was observed to produce a relativistic outflow likely powered by a central accreting compact object. While such a phenomenon was previously observed only in long-duration gamma-ray bursts (LGRBs), no LGRB was detected in association with SN 2009bb. Using an optical spectrum of the SN 2009bb explosion site, we determine a variety of ISM properties for the host environment, including metallicity, young stellar population age, and star formation rate. We compare the SN explosion site properties to observations of LGRB and broad-lined SN Ic host environments on optical emission line ratio diagnostic diagrams. Based on these analyses, we find that the SN 2009bb explosion site has a very high metallicity of ~2x solar, in agreement with other broad-lined SN Ic host environments and at odds with the low-redshift LGRB host environments and recently proposed maximum metallicity limits for relativistic explosions. We consider the implications of these findings and the impact that SN 2009bb's unusual explosive properties and environment have on our understanding of the key physical ingredient that enables some SNe to produce a relativistic outflow.Comment: 7 pages, 4 figures, 1 table; accepted for publication in ApJ Letters (replaced to include missing figure