Strategic Alliances In Public Accounting Firms

The decade of the 1990s saw the emergence of the concept of the strategic alliance and its significant growth in both numbers and diversity of alliance areas as well as its impact on business performance in terms of new service or product introductions and/or increases in revenue, profit, volume or market share.  Public accounting (CPA) firms have participated in such alliances especially during times of staffing shortages and seasonal peak periods, but their participation has not been well reported in the literature.  This study examines the state of strategic alliances in public accounting firms.  The topic is particularly relevant now in light of the greater responsibilities placed on management since the passage of the Sarbanes-Oxley Act, and the issuance recently of two Statements of Financial Accounting Standards (SFAS No. 157 in 2006 and SFAS No. 159 in 2007) which give companies the option to report certain financial assets and liabilities at fair value.  These additional responsibilities may include the restructuring and restatement of financial reports to more accurately reflect the financial position and results of operations of a business.  This has resulted in a greater demand for accounting services which some CPA firms were not able to provide.  The findings reveal that participation in strategic alliances enables accounting firms to pool their resources, increase revenues, build a larger knowledge support system to serve a wider clientele, and compete with larger firms both nationally and on a global basis

The baryon fraction of LambdaCDM haloes

We investigate the baryon fraction in dark matter haloes formed in non-radiative gas-dynamical simulations of the LambdaCDM cosmogony. By combining a realisation of the Millennium Simulation (Springel et al.) with a simulation of a smaller volume focussing on dwarf haloes, our study spans five decades in halo mass, from 10^10 Msun/h to 10^15 Msun/h. We find that the baryon fraction within the halo virial radius is typically 90% of the cosmic mean, with an rms scatter of 6%, independently of redshift and of halo mass down to the smallest resolved haloes. Our results show that, contrary to the proposal of Mo et al. (2005), pre-virialisation gravitational heating is unable to prevent the collapse of gas within galactic and proto-galactic haloes, and confirm the need for non-gravitational feedback in order to reduce the efficiency of gas cooling and star formation in dwarf galaxy haloes. Simulations including a simple photoheating model (where a gas temperature floor of T_{floor} = 2x10^4 K is imposed from z=11) confirm earlier suggestions that photoheating can only prevent the collapse of baryons in systems with virial temperatures T_{200} < ~2.2 T_{floor} ~ 4.4x10^4 K (corresponding to a virial mass of M_{200} ~ 10^10 Msun/h and a circular velocity of V_{200} ~ 35 km/s). Photoheating may thus help regulate the formation of dwarf spheroidals and other galaxies at the extreme faint-end of the luminosity function, but it cannot, on its own, reconcile the abundance of sub-L* galaxies with the vast number of dwarf haloes expected in the LambdaCDM cosmogony. The lack of evolution or mass dependence seen in the baryon fraction augurs well for X-ray cluster studies that assume a universal and non-evolving baryon fraction to place constraints on cosmological parameters.Comment: 9 pages, 5 figures (Figs 1. and 2 reduced in quality), 1 table, submitted to MNRAS. Version with high-resolution figures can be obtained from http://star-www.dur.ac.uk/~rcrain/baryonfractions

The theory of quantum levitators

We develop a unified theory for clocks and gravimeters using the interferences of multiple atomic waves put in levitation by traveling light pulses. Inspired by optical methods, we exhibit a propagation invariant, which enables to derive analytically the wave function of the sample scattering on the light pulse sequence. A complete characterization of the device sensitivity with respect to frequency or to acceleration measurements is obtained. These results agree with previous numerical simulations and confirm the conjecture of sensitivity improvement through multiple atomic wave interferences. A realistic experimental implementation for such clock architecture is discussed.Comment: 11 pages, 6 Figures. Minor typos corrected. Final versio

Growth of a dynamical correlation length in an aging superspin glass

We report on zero field cooled magnetization relaxation experiments on a concen- trated frozen ferrofluid exhibiting a low temperature superspin glass transition. With a method initially developed for spin glasses, we investigate the field dependence of the relaxations that take place after different aging times. We extract the typical number of correlated spins involved in the aging dynamics. This brings important insights into the dynamical correlation length and its time growth. Our results, consistent with expressions obtained for spin glasses, extend the generality of these behaviours to the class of superspin glasses. Since the typical flipping time is much larger for superspins than for atomic spins, our experiments probe a time regime much closer to that of numerical simulations

Precision atomic gravimeter based on Bragg diffraction

We present a precision gravimeter based on coherent Bragg diffraction of freely falling cold atoms. Traditionally, atomic gravimeters have used stimulated Raman transitions to separate clouds in momentum space by driving transitions between two internal atomic states. Bragg interferometers utilize only a single internal state, and can therefore be less susceptible to environmental perturbations. Here we show that atoms extracted from a magneto-optical trap using an accelerating optical lattice are a suitable source for a Bragg atom interferometer, allowing efficient beamsplitting and subsequent separation of momentum states for detection. Despite the inherently multi-state nature of atom diffraction, we are able to build a Mach-Zehnder interferometer using Bragg scattering which achieves a sensitivity to the gravitational acceleration of $\Delta g/g = 2.7\times10^{-9}$ with an integration time of 1000s. The device can also be converted to a gravity gradiometer by a simple modification of the light pulse sequence.Comment: 13 pages, 11 figure

Mosquitoes and malaria transmission in irrigated rice-fields in the Benoue valley of northern Cameroon

International audienc

Light-shift tomography in an optical-dipole trap for neutral atoms

We report on light-shift tomography of a cloud of 87 Rb atoms in a far-detuned optical-dipole trap at 1565 nm. Our method is based on standard absorption imaging, but takes advantage of the strong light-shift of the excited state of the imaging transition, which is due to a quasi-resonance of the trapping laser with a higher excited level. We use this method to (i) map the equipotentials of a crossed optical-dipole trap, and (ii) study the thermalisation of an atomic cloud by following the evolution of the potential-energy of atoms during the free-evaporation process

Transport regimes of cold gases in a two-dimensional anisotropic disorder

We numerically study the dynamics of cold atoms in a two-dimensional disordered potential. We consider an anisotropic speckle potential and focus on the classical regime, which is relevant to some recent experiments. First, we study the behavior of particles with a fixed energy and identify different transport regimes. For low energy, the particles are classically localized due to the absence of a percolating cluster. For high energy, the particles undergo normal diffusion and we show that the diffusion constants scale algebraically with the particle energy, with an anisotropy factor which significantly differs from that of the disordered potential. For intermediate energy, we find a transient sub-diffusive regime, which is relevant to the time scale of typical experiments. Second, we study the behavior of a cold-atomic gas with an arbitrary energy distribution, using the above results as a groundwork. We show that the density profile of the atomic cloud in the diffusion regime is strongly peaked and, in particular, that it is not Gaussian. Its behavior at large distances allows us to extract the energy-dependent diffusion constants from experimental density distributions. For a thermal cloud released into the disordered potential, we show that our numerical predictions are in agreement with experimental findings. Not only does this work give insights to recent experimental results, but it may also serve interpretation of future experiments searching for deviation from classical diffusion and traces of Anderson localization.Comment: 19 pages, 16 figure

Anderson localization in Bose-Einstein condensates

The understanding of disordered quantum systems is still far from being complete, despite many decades of research on a variety of physical systems. In this review we discuss how Bose-Einstein condensates of ultracold atoms in disordered potentials have opened a new window for studying fundamental phenomena related to disorder. In particular, we point our attention to recent experimental studies on Anderson localization and on the interplay of disorder and weak interactions. These realize a very promising starting point for a deeper understanding of the complex behaviour of interacting, disordered systems.Comment: 15 pages review, to appear in Reports on Progress in Physic