Some phases of cost accounting in the chemical industry

Cost Accounting in the chemical industry presents many interesting phases of both process costs and production order costs. This article, however, deals chiefly with process costs. In some classes of chemical plants the process cost system is the prevailing type of cost system; in others, the production order type. Since some of the detailed work in the cost department of any business is more or less similar, such work is not described in this article but only the principal features of the cost accounts in a chemical concern. In a chemical plant the cost accountant should furnish such principal facts as the following: The cost of converting the raw materials, the manufacturing overhead, the manufacturing cost in bulk, the factory cost of the product packed or otherwise prepared for shipment, and the selling cost. Such problems as by-products, repairs, depreciation, obsolescence, overhead and its distribution, and containers should also be considered. In a large chemical concern the work of the cost accounting department may be subdivided advantageously between the factory and general offices, the former having to do only with quantities of materials, supplies, productions, shipments, and inventories, and in the value of labor; and the latter having to do with the values of the quantities reported by the factory office, and the summarized labor charges. This requires the perfection of a system of prompt inter-office reports. For smaller companies, this subdivision may be unnecessary

Energy and momentum of cylindrical gravitational waves. II

Recently Nathan Rosen and the present author obtained the energy and momentum densities of cylindrical gravitational waves in Einstein's prescription and found them to be finite and reasonable. In the present paper we calculate the same in prescriptions of Tolman as well as Landau and Lifshitz and discuss the results.Comment: 8 pages, LaTex, To appear in Pramana- J. Physic

Geodetic, teleseismic, and strong motion constraints on slip from recent southern Peru subduction zone earthquakes

We use seismic and geodetic data both jointly and separately to constrain coseismic slip from the 12 November 1996 M_w 7.7 and 23 June 2001 M_w 8.5 southern Peru subduction zone earthquakes, as well as two large aftershocks following the 2001 earthquake on 26 June and 7 July 2001. We use all available data in our inversions: GPS, interferometric synthetic aperture radar (InSAR) from the ERS-1, ERS-2, JERS, and RADARSAT-1 satellites, and seismic data from teleseismic and strong motion stations. Our two-dimensional slip models derived from only teleseismic body waves from South American subduction zone earthquakes with M_w > 7.5 do not reliably predict available geodetic data. In particular, we find significant differences in the distribution of slip for the 2001 earthquake from models that use only seismic (teleseismic and two strong motion stations) or geodetic (InSAR and GPS) data. The differences might be related to postseismic deformation or, more likely, the different sensitivities of the teleseismic and geodetic data to coseismic rupture properties. The earthquakes studied here follow the pattern of earthquake directivity along the coast of western South America, north of 5°S, earthquakes rupture to the north; south of about 12°S, directivity is southerly; and in between, earthquakes are bilateral. The predicted deformation at the Arequipa GPS station from the seismic-only slip model for the 7 July 2001 aftershock is not consistent with significant preseismic motion

An EUV Study of the Intermediate Polar EX Hydrae

On 2000 May 5, we began a large multi-wavelength campaign to study the intermediate polar, EX Hydrae. The simultaneous observations from six satellites and four telescopes were centered around a one million second observation with EUVE. Although EX Hydrae has been studied previously with EUVE, our higher signal-to-noise observations present new results and challenge the current IP models. Previously unseen dips in the light curve are reminiscent of the stream dips seen in polar light curves. Also of interest is the temporal extent of the bulge dip; approximately 0.5 in phase, implying that the bulge extends over half of the accretion disk. We propose that the magnetic field in EX Hydrae is strong enough (a few MG) to begin pulling material directly from the outer edge of the disk, thereby forming a large accretion curtain which would produce a very broad bulge dip. This would also result in magnetically controlled accretion streams originating from the outer edge of the disk. We also present a period analysis of the photometric data which shows numerous beat frequencies with strong power and also intermittent and wandering frequencies, an indication that physical conditions within EX Hya changed over the course of the observation. Iron spectral line ratios give a temperature of log T=6.5-6.9 K for all spin phases and a poorly constrained density of n_e=10^10-10^11 cm^-3 for the emitting plasma. This paper is the first in a series detailing our results from this multi-wavelength observational campaign.Comment: 27 pages, 7 figures, accepted for publication in Ap

Laser driven launch vehicles for continuous access to space

The availability of megawatt laser systems in the next century will make laser launch systems from ground to orbit feasible and useful. Systems studies indicate launch capabilities of 1 ton payload per gigawatt laser power. Recent research in ground to orbit laser propulsion has emphasized laser supported detonation wave thrusters driven by repetitively pulsed infrared lasers. In this propulsion concept each laser repetition cycle consists of two pulses. A lower energy first pulse is used to vaporize a small amount of solid propellant and then after a brief expansion period, a second and higher energy laser pulse is used to drive a detonation wave through the expanded vapor. The results are reported of numerical studies comparing the detonation wave properties of various candidate propellants, and the simulation of thruster performance under realistic conditions. Experimental measurements designed to test the theoretical predictions are also presented. Measurements are discussed of radiance and opacity in absorption waves, and mass loss and momentum transfer. These data are interpreted in terms of specific impulse and energy conversion efficiency

Mutual learning in a tree parity machine and its application to cryptography

Mutual learning of a pair of tree parity machines with continuous and discrete weight vectors is studied analytically. The analysis is based on a mapping procedure that maps the mutual learning in tree parity machines onto mutual learning in noisy perceptrons. The stationary solution of the mutual learning in the case of continuous tree parity machines depends on the learning rate where a phase transition from partial to full synchronization is observed. In the discrete case the learning process is based on a finite increment and a full synchronized state is achieved in a finite number of steps. The synchronization of discrete parity machines is introduced in order to construct an ephemeral key-exchange protocol. The dynamic learning of a third tree parity machine (an attacker) that tries to imitate one of the two machines while the two still update their weight vectors is also analyzed. In particular, the synchronization times of the naive attacker and the flipping attacker recently introduced in [1] are analyzed. All analytical results are found to be in good agreement with simulation results

Functional correlates of optic flow motion processing in Parkinson’s disease

The visual input created by the relative motion between an individual and the environment, also called optic flow, influences the sense of self-motion, postural orientation, veering of gait, and visuospatial cognition. An optic flow network comprising visual motion areas V6, V3A, and MT+, as well as visuo-vestibular areas including posterior insula vestibular cortex (PIVC) and cingulate sulcus visual area (CSv), has been described as uniquely selective for parsing egomotion depth cues in humans. Individuals with Parkinson’s disease (PD) have known behavioral deficits in optic flow perception and visuospatial cognition compared to age- and education-matched control adults (MC). The present study used functional magnetic resonance imaging (fMRI) to investigate neural correlates related to impaired optic flow perception in PD. We conducted fMRI on 40 non-demented participants (23 PD and 17 MC) during passive viewing of simulated optic flow motion and random motion. We hypothesized that compared to the MC group, PD participants would show abnormal neural activity in regions comprising this optic flow network. MC participants showed robust activation across all regions in the optic flow network, consistent with studies in young adults, suggesting intact optic flow perception at the neural level in healthy aging. PD participants showed diminished activity compared to MC particularly within visual motion area MT+ and the visuo-vestibular region CSv. Further, activation in visuo-vestibular region CSv was associated with disease severity. These findings suggest that behavioral reports of impaired optic flow perception and visuospatial performance may be a result of impaired neural processing within visual motion and visuo-vestibular regions in PD.Published versio