Computational periscopy with an ordinary digital camera

Computing the amounts of light arriving from different directions enables a diffusely reflecting surface to play the part of a mirror in a periscope—that is, perform non-line-of-sight imaging around an obstruction. Because computational periscopy has so far depended on light-travel distances being proportional to the times of flight, it has mostly been performed with expensive, specialized ultrafast optical systems^1,2,3,4,5,6,7,8,9,10,11,12. Here we introduce a two-dimensional computational periscopy technique that requires only a single photograph captured with an ordinary digital camera. Our technique recovers the position of an opaque object and the scene behind (but not completely obscured by) the object, when both the object and scene are outside the line of sight of the camera, without requiring controlled or time-varying illumination. Such recovery is based on the visible penumbra of the opaque object having a linear dependence on the hidden scene that can be modelled through ray optics. Non-line-of-sight imaging using inexpensive, ubiquitous equipment may have considerable value in monitoring hazardous environments, navigation and detecting hidden adversaries.We thank F. Durand, W. T. Freeman, Y. Ma, J. Rapp, J. H. Shapiro, A. Torralba, F. N. C. Wong and G. W. Wornell for discussions. This work was supported by the Defense Advanced Research Projects Agency (DARPA) REVEAL Program contract number HR0011-16-C-0030. (HR0011-16-C-0030 - Defense Advanced Research Projects Agency (DARPA) REVEAL Program)Accepted manuscrip

Educating the Auditors: Recommendations for Addressing General, Behavioral Competency Needs in Collegiate Accounting Programs

The continuing evolution of the business world has a direct impact on the landscape and curriculum of higher education, where business professionals are trained. The needs of the business world influence not only what is taught (i.e., business curriculum content), but also how we, as educators, teach foundational skills and core competencies. Recent research published by the Institute of Internal Auditors Research Foundation suggests that there is a discrepancy between stakeholders’ and auditors’ perceptions of internal auditor competency levels and value to the organization. The survey identified the following four competencies with the lowest ratings overall: Conflict Resolution/Negotiation Skills; Business Process Analysis; Ability to Demonstrate/Promote the Value of the Internal Audit Function; and Data Collection and Analysis Tools and Techniques. Survey results also included competencies in which internal auditors rated themselves significantly higher than their stakeholders rated them. How should educators interpret and address these results? Specifically, if internal auditors are perceived as having low skills in specific competencies, what is the impact on the design, development, and implementation of our instructional programs? What should be changed or improved? How can higher education assist in closing the perception gap between internal auditors and stakeholders and in turn enhance the value and brand of future internal auditors?https://fuse.franklin.edu/ss2014/1010/thumbnail.jp

Investigation of Nickle as a Matrix Modifier in the Atomic Absorption Analysis of Tin

Nickel has been widely used as a matrix modifier in the flameless atomic absorption analysis of arsenic and selenium. Its utility as a modifier for tin has been investigated using Polarized Zeeman effect Graphite Furnace Atomic Absorption Spectroscopy. Peak area, peak shape, and appearance times were compared in modified and nonmodified standards using the system computer\u27s internal integration and a detector/readout system with 18 msec resolution. The addition of nickel at 600 mg/L increased the tin absorbance signal five-fold. The improved signal to noise ratio resulted in a two-fold increase in the sensitivity and a lower limit of detection. The appearance time of the signal, defined as generation of ten percent of the peak height, was delayed by 30 percent, and the peaks were more symmetric. The appearance temperature of the nickel modified signal was 700 K higher than when no nickel was present. The precision of the analysis, both within a run and between runs, is improved by the addition of nickel. A mechanism to account for the altered atomization profile is proposed using the aid of Arrhenius plots. The effect of the modifier in the presence of interfering salts was examined. Sodium and potassium sulfates exhibited severe depression of the tin signal when present at low ppm concentrations, an effect which was eliminated by the addition of nickel at 600 mg/L. Ferric chloride exhibited a progressive enhancement of the signal, an effect also eliminated by the addition of nickel. Aluminum nitrate and aluminum chloride each exhibited a more erratic and less reproducible enhancement which was reduced but not eliminated by the addition of nickel. Sulfuric acid had a mild depressive effect on the signal which was unaffected by the presence of nickel. The relative standard deviations of the measurements in these matrices was improved at virtually every level tested

How Are Your Graduates Doing? Do They Still Love You?

Section 33 of the AACSB requirements for Specialized Accreditation of Accounting Programs requires that that each accounting program applying for specialized accreditation demonstrate its success with regard to the placement of students within three months of graduation and the career success of graduates at an appropriate later time (e.g., 5 or 10 years).  The accounting program in a medium sized Midwestern university recently applied for “Specialized Accounting Accreditation” and found that only anecdotal data was available to satisfy this standard.  In order to satisfy section 33 of the standards a questionnaire was developed and emailed to a list of accounting graduates.  A list of 1,026 email addresses for accounting graduates was obtained from the alumni office and questionnaires were sent by email to each of the graduates.  As expected, some of the email addresses were outdated and 269 were returned as undeliverable leaving 757 questionnaires delivered to accounting graduates.  A total of 212 were returned for a 28% response rate with 103 (48%) requesting a copy of the results.  The average age of the respondents was 44.2 years and the average graduation year was 1986, suggesting that the average age at graduation (21 years ago) was 23 years.  The oldest graduate was 74 and the youngest was 22.  More than one half of the graduates had obtained their first professional position before graduation and 90% had obtained a professional position within three months of graduation.  Respondents were asked how many times they had changed companies in their careers and, remarkably, 23% had never changed companies.  All of the graduates, except for one who had never changed companies, were satisfied with the progression of their careers.  Another requirement of standard 33 is to demonstrate “career success of graduates at an appropriate later time (e.g., 5 or 10 years).”  Graduates were asked if they were “satisfied with the progression of your career.”  Remember, on average they had been graduated for about 12 years.  Ninety seven percent indicated that they were satisfied with the progression of their careers.  That indicates that they have achieved career success as they define success.  Responses to whether graduates believe their education at Marshall adequately prepared them for their career were significantly (0.000) with whether they were satisfied with the progression of their career and with whether they would recommend the accounting program at Marshall to their children or friends (0.000 level).  These relationships suggest that graduates are consistent in their approval and support for the accounting program.&nbsp

Reading Margery Kempe’s inner voices

This article draws on research from the major collaborative research project Hearing the Voice, based at Durham University, to reconsider and foreground Margery Kempe’s inner voices, and hence, to return to an emphasis on inner, spiritual experience as shaping her Book. The richness of Margery’s multi-sensory experience, and the care with which it is depicted, is illuminated by and illuminates the experience of contemporary voice-hearers, offering a powerful alternative perspective to often reductive bio-medical understandings. Contemporary cognitive frameworks, particularly scientific accounts of inner speech, are in turn employed to open out Margery’s inner voices and to offer insights into the psychology of spiritual meditation