Accounting history: A survey of academic interest in the U.S.

A number of the reports by academicians and practitioners in the United States have called for significant change in accounting education and an enhanced role for accounting history in curricula and research. However, the survey results reported in this paper suggest that achieving wider acceptance of accounting history presents some perplexing problems. Doctoral faculty, especially assistant professors, report less interest in accounting history than non-doctoral faculty. Although a majority of academicians consider accounting history research to be acceptable for promotion, tenure and hiring decisions and a valuable aid to teaching, practitioners, students, doctoral faculty strongly believe that it is of less value than mainstream empirical research in accounting. Most academicians perceive that research in accounting history is not as methodologically rigorous as other branches of accounting research

Enhancing the Performance of the T-Peel Test for Thin and Flexible Adhered Laminates

Symmetrically bonded thin and flexible T-peel specimens, when tested on vertical travel machines, can be subject to significant gravitational loading; with the associated asymmetry and mixed-mode failure during peeling. This can cause erroneously high experimental peel forces to be recorded which leads to uncertainty in estimating interfacial fracture toughness and failure mode. To overcome these issues, a mechanical test fixture has been designed for use with vertical test machines, that supports the unpeeled portion of the test specimen and suppresses parasitic loads due to gravity from affecting the peel test. The mechanism, driven by the test machine cross-head, moves at one-half of the velocity of the cross-head such that the unpeeled portion always lies in the plane of the instantaneous center of motion. Several specimens such as bonded polymeric films, laminates, and commercial tapes were tested with and without the fixture, and the importance of the proposed T-peel procedure has been demonstrated

Relationship between Tibial conformation, cage size and advancement achieved in TTA procedure

Previous studies have suggested that there is a theoretical discrepancy between the cage size and the resultant tibial tuberosity advancement, with the cage size consistently providing less tibial tuberosity advancement than predicted. The purpose of this study was to test and quantify this in clinical cases. The hypothesis was that the advancement of the tibial tuberosity as measured by the widening of the proximal tibia at the tibial tuberosity level after a standard TTA, will be less than the cage sized used, with no particular cage size providing a relative smaller or higher under-advancement, and that the conformation of the proximal tibia will have an influence on the amount of advancement achieved

New Experimental limit on Optical Photon Coupling to Neutral, Scalar Bosons

We report on the first results of a sensitive search for scalar coupling of photons to a light neutral boson in the mass range of approximately 1.0 milli-electron volts and coupling strength greater than 10$^-6$ GeV$^-1$ using optical photons. This was a photon regeneration experiment using the "light shining through a wall" technique in which laser light was passed through a strong magnetic field upstream of an optical beam dump; regenerated laser light was then searched for downstream of a second magnetic field region optically shielded from the former. Our results show no evidence for scalar coupling in this region of parameter space.Comment: pdf-file, 10 pages, 4 figures, submitted to Physical Review Letter

Observations of Anomalous Cosmic Rays at 1 AU

Anomalous cosmic rays (ACRs) provide a sensitive probe of the access of energetic particles to the inner heliosphere, varying in intensity by more than two orders of magnitude during the course of the solar cycle. New data which are becoming available from the Advanced Composition Explorer (ACE) can provide a detailed record of ACR intensity and spectral changes on short (~ 1 day) time scales during the approach to solar maximum, which will help address issues of ACR modulation and transport. The elemental and isotopic composition of ACRs provides important information on the source or sources of these particles, while their ionic charge state composition and its energy dependence serves as a diagnostic of their acceleration time scale. We review measurements of the ACR elemental, isotopic, and charge state composition and spectra as determined at 1 AU by SAMPEX, ACE, Wind, and other spacecraft. These results are important input to models of the acceleration, modulation, and transport of ACRs

Solar Coronal Abundances of Rare Elements Based on Solar Energetic Particles

Although solar energetic particle (SEP) abundances vary from event to event, it has been shown that by accounting for these variations it is possible to use SEP data to obtain reliable estimates of elemental abundances for the solar corona. We analyze ~20 to 65 MeV/nucleon measurements from the Solar Isotope Spectrometer on ACE in large SEP events observed from November 1997 to January 2001 to obtain new values of the average SEP composition of rare species, P, Cl, K, Ti, Mn, Cr, Co, Cu, and Zn, which have had limited statistical accuracy in SEPs in the past. The measured SEP abundances are compared with other sources of solar-system composition data

The Solar Energetic Particle Event of 6 May 1998

The abundances of elements from helium to iron have been measured in more than a dozen moderate to large solar energetic particle (SEP) events using the Solar Isotope Spectrometer (SIS) on-board the Advanced Composition Explorer (ACE). Time variations within some of these events and from event to event have been reported previously. This paper presents an analysis of the event of 6 May 1998, for which relatively time-independent abundance ratios are found. This event has been considered to be an example of an impulsive event, a gradual event, and as a hybrid of the two. Difficulties with classifying this event are discussed

Measurements of Heavy Elements in ^3He-rich SEP Events

Using the Solar Isotope Spectrometer (SIS) on the Advanced Composition Explorer (ACE), we have studied the properties of a selection of small ^3He-rich solar energetic particle (SEP) events with heavy ion enhancements in the energy range ~11–22 MeV/nucleon. These events contain significantly increased ^3He/^4He ratios over the solar wind value of 0.0004 in the energy range ~4.5–5.5 MeV/nucleon. In order to characterize the events, the following features have been investigated. First, the heavy element content has been measured and compared to that found in past studies of impulsive SEP events. Next, the simultaneous 38–53 keV electron flux, measured with the Electron, Proton, and Alpha Monitor (EPAM) on ACE, has been examined for possible activity near the ^3He-rich event onset times. Finally a list of measured solar X-ray flares, with corresponding H-alpha flares where possible, has been scrutinized for potential correlations with these events. The results show an apparent correlation between event onset and increased electron flux, and a possible association with X-ray flares

Variable fractionation of solar energetic particles according to first ionization potential

The average composition of solar energetic particles (SEPs), like the solar corona, is known to be depleted in elements with first ionization potential (FIP) more than ~10 eV by a factor of approximately four. We examine evidence for event to event variations in the FIP-related fractionation of SEPs, following up a 1994 study by Garrard and Stone. In a survey of 46 SEP events from 1974 to 1999 the deduced FIP-fractionation varies by a factor of ~2 from event to event, with no apparent relation to charge-to-mass dependent fractionation patterns in these same events. These results are compared to similar variations observed in the solar wind