Management Theory’s Impact on External Financial Reporting

Prevailing threads of management theory over the past century provide an intriguing backdrop for major innovations in external financial reporting. Three prevailing management theories, the efficiency movement, the human resource movement, and the strategy movement, are first identified and discussed. Evidence demonstrates that financial reporting innovations coincided with the rise of these theories. Thus, the needs of management, and not merely investors, play a critical role in external financial reporting. The article concludes with an examination of the strategy movement’s continuing role in financial reporting through integrated reporting

Integration and Testing Challenges of Small, Multiple Satellite Missions: Experiences from the Space Technology 5 Project

The ST5 technology demonstration mission led by GSFC of NASA's New Millennium Program managed by JPL consisted of three micro satellites (approximately 30 kg each) deployed into orbit from the Pegasus XL launch vehicle. In order to meet the launch date schedule of ST5, a different approach was required rather than the standard I&T approach used for single, room-sized satellites. The three spacecraft were designed, integrated, and tested at NASA Goddard Space Flight Center. It was determined that there was insufficient time in the schedule to perform three spacecraft I&T activities in series using standard approaches. The solution was for spacecraft #1 to undergo integration and test first, followed by spacecraft #2 and #3 simultaneously. This simultaneous integration was successful for several reasons. Each spacecraft had a Lead Test Conductor who planned and coordinated their spacecraft through its integration and test activities. One team of engineers and technicians executed the integration of all three spacecraft, learning and gaining knowledge and efficiency as spacecraft #1 integration and testing progressed. They became acutely familiar with the hardware, operation and processes for I&T, thus had the experience and knowledge to safely execute I&T for spacecraft #2 and #3. The integration team was extremely versatile; each member could perform many different activities or work any spacecraft, when needed. ST5 was successfully integrated, tested and shipped to the launch site per the I&T schedule that was planned three years previously. The I&T campaign was completed with ST5's successful launch on March 22, 2006

The Role of Christian Faculty in Restoring Accounting Professionalism

In light of decreasing public perception, The Pathways Commission of the American Accounting Association currently drew increased attention to the study of ethics in the accounting curriculum. In spite of decades of implementation and research, accounting education has struggled to define effective objectives and delivery methods of ethics education. Further, there is evidence accounting professors are reticent to teachethics courses. This paper explores the unique voice of faculty at faith-based institutions in this discussion. Given the unique incentive structures, familiarity with integration, and freedom to be more student-centered, Christian faculty have much to contribute to accounting ethics, research, and pedagogy. This paper ends with suggestions of integration techniques and research studying the impact of accounting ethics education at faithbased institutions

Symmetries and local transformations of translationally invariant Matrix Product States

We determine the local symmetries and local transformation properties of translationally invariant matrix product states (MPS). We focus on physical dimension $d=2$ and bond dimension $D=3$ and use the procedure introduced in D. Sauerwein et al., Phys. Rev. Lett. 123, 170504 (2019) to determine all (including non--global) symmetries of those states. We identify and classify the stochastic local transformations (SLOCC) that are allowed among MPS. We scrutinize two very distinct sets of MPS and show the big diversity (also compared to the case $D=2$) occurring in both, their symmetries and the possible SLOCC transformations. These results reflect the variety of local properties of MPS, even if restricted to translationally invariant states with low bond dimension. Finally, we show that states with non-trivial local symmetries are of measure zero for $d = 2$ and $D > 3$.Comment: 40 pages, 5 figure

Lipolytic sensitivity to catecholamines in patients with human immunodeficiency virus infection

Lipolysis is higher in patients with acquired immunodeficiency syndrome (AIDS) than in healthy control subjects. To evaluate whether this increase in lipolysis is related to increased beta-adrenergic sensitivity, we compared the lipolytic response to epinephrine (approximately 15 ng x kg(-1) x min(-1)) of six AIDS patients with that of six matched control subjects. Lipolysis was measured by infusion of [2H2]glycerol and [2H2]palmitate. The baseline rates of appearance of palmitate (2.06 +/- 0.21 compared with 1.45 +/- 0.07 micromol x kg(-1) x min(-1)) and glycerol (2.35 +/- 0.16 compared with 1.35 +/- 0.06 micromol x kg(-1) x min(-1)) were higher in AIDS patients (P <0.05). The absolute increase in lipolysis, an indicator of the responsiveness to epinephrine, was not different between groups for the rate of appearance of palmitate (86 +/- 14 compared with 75 +/- 7 micromol x L(-1) x min(-1)) or glycerol (79 +/- 13 compared with 59 +/- 6 micromol x L(-1) x min(-1)). Plasma concentrations of epinephrine were not different between groups. Lipolysis was higher whereas the lipolytic response to epinephrine was normal in AIDS patients. Increased lipolytic sensitivity to catecholamines is not the cause of increased lipolysis in AID

Experimental cross sections of Ho 165 (α,n) Tm 168 and Er 166 (α,n) Yb 169 for optical potential studies relevant for the astrophysical γ process

Background: Optical potentials are crucial ingredients for the prediction of nuclear reaction rates needed in simulations of the astrophysical γ process. Associated uncertainties are particularly large for reactions involving α particles. This includes (γ,α) reactions which are of special importance in the γ process. Purpose: The measurement of (α,n) reactions allows for an optimization of currently used α-nucleus potentials. The reactions Ho165(α,n) and Er166(α,n) probe the optical model in a mass region where γ process calculations exhibit an underproduction of p nuclei which is not yet understood. Method: To investigate the energy-dependent cross sections of the reactions Ho165(α,n) and Er166(α,n) close to the reaction threshold, self-supporting metallic foils were irradiated with α particles using the FN tandem Van de Graaff accelerator at the University of Notre Dame. The induced activity was determined afterwards by monitoring the specific β-decay channels. Results: Hauser-Feshbach predictions with a widely used global α potential describe the data well at energies where the cross sections are almost exclusively sensitive to the α widths. Increasing discrepancies appear towards the reaction threshold at lower energy. Conclusions: The tested global α potential is suitable at energies above 14 MeV, while a modification seems necessary close to the reaction threshold. Since the γ and neutron widths show non-negligible impact on the predictions, complementary data are required to judge whether or not the discrepancies found can be solely assigned to the α width. © 2014 American Physical Society.Peer reviewedFinal Accepted Versio

Ischaemic heart disease in Turkish migrants with type 2 diabetes mellitus in The Netherlands: wait for the next generation?

OBJECTIVE: To study the prevalence of ischaemic heart disease in Turkish and Surinam-Asian migrants with type 2 diabetes mellitus in the Netherlands as compared with Europeans. METHODS: In a consecutive case-control study, 59 Turkish and 62 Surinam-Asian patients were compared with 185 Europeans referred to a diabetes clinic for treatment of type 2 diabetes in the period 1992 to 1998. Main outcome measures were ischaemic heart disease and its associated risk factors. RESULTS: The prevalence of ischaemic heart disease was lower (9%) in the Turks (p < 0.02), but higher (29%) in the Surinam-Asians compared with the Europeans (23%). The Turks (52 +/- 10 years) and Surinam-Asians (46 +/- 12 years) were younger than the Europeans (64 +/- 11 years, p < 0.001). Body mass index was 32 +/- 5 (p < 0.001) in the Turks, 27 +/- 5 in the Surinam-Asians (p < 0.05) and 29 +/- 5 in the Europeans. Turkish patients smoked less (23%, p < 0.05) and used less alcohol (4%, p < 0.05) than the Europeans. Proteinuria was found in 24% of the Turks (p < 0.05), 37% of the Surinam-Asians (NS) and 46% of the Europeans. In univariate analysis ischaemic heart disease was related to Turkish origin, OR 0.34 (0.14-0.83) p < 0.02, to Surinam-Asian origin, OR 1.84 (1.00-3.38) p = 0.05, and smoking, OR 1.78 (1.18-2.68) p < 0.01. Other variables were not related to ischaemic heart disease. Multivariate analysis in a model with ethnicity and smoking showed significant relations between ischaemic heart disease and Turkish ethnicity, OR 0.19 (0.06-0.65) p = 0.007, Surinam-Asian origin, OR 2.77 (1.45-5.28) p = 0.002, and smoking, OR 1.79 (1.20-2.66) p = 0.004. CONCLUSION: Type 2 diabetes mellitus in different ethnic groups results in a significant difference in incidence of ischaemic heart disease. The most remarkable finding is a low incidence of ischaemic heart disease in the Turkish patients with type 2 diabetes, independent of smoking. The high prevalence of ischaemic heart disease in young migrant Asians with diabetes is confirmed