1,759 research outputs found

    Contingency theory perspective on management control system design among U.S. ante-bellum slave plantations;

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    This paper examines the management control-system design of mid-19th century U.S. slave plantations using a contingency theory framework. Large rice plantations that relied on forced labor and tidal-flow agricultural technology were very profitable for their owners. This paper presents a model that links these favorable operating results to a close fit between the control-system design and three key contingent environmental variables. Absentee owners hired managers to provide on-site oversight and periodic operational reporting. These managers relied on slave drivers to assign individualized daily tasks to the plantation\u27s field hands and monitor their performance. Productive field slaves were rewarded with greater free time each working day. In addition, many slaves worked cooperatively with their masters to obtain better jobs outside the rice fields and cash income. Ultimately, however, it was the institution of chattel slavery that kept the slaves working in the rice fields under oppressive and unhealthy conditions

    Dynamic Response of Control Servo System Installed in NAES-Equipped SB2C-5 Airplane (BuAer No. 83135)

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    Dynamic--response measurements for various conditions of displacement and rate signal input, sensitivity setting, and simulated hinge moment were made of the three control-surface servo systems of an NAES-equipped remote-controlled airplane while on the ground. The basic components of the servo systems are those of the General Electric Company type G-1 autopilot using electrical signal. sources, solenoid-operated valves, and hydraulic pistons. The test procedures and difficulties are discussed, Both frequency and transient-response data, are presented and comparisons are made. The constants describing the servo system, the undamped natural frequency, and the damping ratio, are determined by several methods. The response of the system with the addition of airframe rate signal is calculated. The transfer function of the elevator surface, linkage, and cable system is obtained. The agreement between various methods of measurement and calculation is considered very good. The data are complete enough and in such form that they may be used directly with the frequency-response data of an airplane to predict the stability of the autopilot-airplane combination

    A biotechnological strategy for the valorization of cellulose through Levoglucosenone

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    Please click Download on the upper right corner to see the full description

    Promotion And Retention Of African American Accountants In The 21st Century US Public Accounting Profession: A Summary Of Findings And A Call For Action

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    While African – American CPAs have experienced some considerable progress in the US public accounting profession over the past thirty years, their level of participation in the profession remains far below their representation in the general US population. While federal government data suggest that African – American men and women constitute over 11% of US business graduates, the AICPA estimates that only 4% of the major firms’ employment. Moreover, the rate of black CPA participation appears to fall as one’s analysis moves up the ladder of the profession’s largest firms. The AICPA reports that less than 1% of the partners from the major firms are African – American accounting professionals. Our study seeks to answer two basic questions. One, why is the level of African – American participation in management of the major firms so low? Two, what actions should the major firms’ leadership, African – American accounting practitioners, and accounting educators take to improve the level of African – American participation in management of the major firms? Our empirical data is drawn from three recent surveys of predominantly African – American accountants and a dozen structured interviews of a racially diverse group of Big 4 firm managers and partners. We reached three major conclusions. One, there are a disproportionately low number of African – American accountants in the management pipeline of the major firms. Two, our structured interviews with successful (managers and partners) accounting professionals of both races makes it clear that the road to management is a rigorous path for all professionals regardless of race. Three, many of the few black accountants within the major firms have become discouraged due to lack of key resources for success and search for other professional opportunities. Our conclusions form the basis for a variety of recommendations for employers, aspiring African – American professionals, established African – American accounting practitioners, the AICPA, the PCAOB. The remainder of the paper is organized as follows. Section 1 presents a brief review of this paper’s relevant research literature and the three research questions that are motivated by the results of our literature search. Section 2 describes the various survey designs and structure interviews that we used to gather this study’s empirical data. We discuss our findings in Section 3. We offer some recommendations for corrective action in Section 4

    Far Ultraviolet Spectroscopy of Seven Nova-Like Variables

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    We present the results of a multi-component synthetic spectral analysis of the archival far ultraviolet spectra of several key nova-like variables including members of the SW Sex, RW Tri, UX UMa and VY Scl subclasses: KR Aur, RW Tri, V825 Her, V795 Her, BP Lyn, V425 Cas and HL Aqr. Accretion rates as well as the possible flux contribution of the accreting white dwarf are included in our analysis. Except for RW Tri which has a reliable trigonometric parallax, we computed the distances to the nova-like systems using the method of Knigge (2006). Our analysis of seven archival IUE spectra of RW Tri at its parallax distance of 341 pc consistently indicates a low mass (0.4Msun) white dwarf and an average accretion rate, 6.3 E-9Msun/yr. For KR Aur, we estimate that the white dwarf has Teff=29,000K, log g = 8.4 and contributes 18% of the FUV flux while an accretion disk with accretion rate of 3 E-10Msun/yr at an inclination of 41 degrees, contributes the remainder. We find that an accretion disk dominates the far UV spectrum of V425 Cas but a white dwarf contributes non-negligibly with approximately 18% of the FUV flux. For the two high state nova-likes, HL Aqr and V825 Her, their accretion disks totally dominate with 1 E-9Msun/yr and 3 E-9Msun/yr, respectively. For BP Lyn we find an accretion rate of 1 E-8Msun/yr while for V795 Her, we find an accretion rate of 1 E-10Msun/yr. We discuss the implications of our results for the evolutionary status of nova-like variables.Comment: ApJ, accepte

    Methods of trench excavation

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    Thesis (B.S.)--University of Illinois, 1911.Typescript

    Axonal growth arrests after an increased accumulation of Schwann cells expressing senescence markers and stromal cells in acellular nerve allografts

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    Acellular nerve allografts (ANAs) and other nerve constructs do not reliably facilitate axonal regeneration across long defects (>3 cm). Causes for this deficiency are poorly understood. In this study, we determined what cells are present within ANAs before axonal growth arrest in nerve constructs and if these cells express markers of cellular stress and senescence. Using the Thy1-GFP rat and serial imaging, we identified the time and location of axonal growth arrest in long (6 cm) ANAs. Axonal growth halted within long ANAs by 4 weeks, while axons successfully regenerated across short (3 cm) ANAs. Cellular populations and markers of senescence were determined using immunohistochemistry, histology, and senescence-associated β-galactosidase staining. Both short and long ANAs were robustly repopulated with Schwann cells (SCs) and stromal cells by 2 weeks. Schwann cells (S100β(+)) represented the majority of cells repopulating both ANAs. Overall, both ANAs demonstrated similar cellular populations with the exception of increased stromal cells (fibronectin(+)/S100β(−)/CD68(−) cells) in long ANAs. Characterization of ANAs for markers of cellular senescence revealed that long ANAs accumulated much greater levels of senescence markers and a greater percentage of Schwann cells expressing the senescence marker p16 compared to short ANAs. To establish the impact of the long ANA environment on axonal regeneration, short ANAs (2 cm) that would normally support axonal regeneration were generated from long ANAs near the time of axonal growth arrest (“stressed” ANAs). These stressed ANAs contained mainly S100β(+)/p16(+) cells and markedly reduced axonal regeneration. In additional experiments, removal of the distal portion (4 cm) of long ANAs near the time of axonal growth arrest and replacement with long isografts (4 cm) rescued axonal regeneration across the defect. Neuronal culture derived from nerve following axonal growth arrest in long ANAs revealed no deficits in axonal extension. Overall, this evidence demonstrates that long ANAs are repopulated with increased p16(+) Schwann cells and stromal cells compared to short ANAs, suggesting a role for these cells in poor axonal regeneration across nerve constructs

    Pennsylvania Folklife Vol. 23, No. 3

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    • Victorian Wall Mottoes • Pennsylvania German Astronomy and Astrology VIII: David Rittenhouse • Sociological Aspects of Quilting in Three Brethren Churches of Southeastern Pennsylvania • Nicknaming in an Amish-Mennonite Community • Fruit Harvesting and Preservation in Early Pennsylvania • Folklore in the Library: Old Schuylkill Tales • Mills and Milling in Pennsylvania: Folk-Cultural Questionnaire No. 33https://digitalcommons.ursinus.edu/pafolklifemag/1057/thumbnail.jp

    A comparison of injuries, crashes, and outcomes for pediatric rear occupants in traffic motor vehicle collisions

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    BACKGROUND This study was initiated was initiated to describe pediatric rear-occupant motor vehicle collision (MVC) injuries, including injury patterns and outcomes as well as characteristics associated with severe injury to the head and abdomen. METHODS A retrospective cohort of severely injured (Injury Severity Score [ISS] \u3e 12) pediatric (age \u3c18 years) patients involved in a traffic MVC as a rear occupant and treated at one of two Ontario trauma centers (2001–2010) was studied was studied. Demographic, injury, crash and outcome data were obtained from the trauma registries. Data were statistically compared by two pediatric age groups: children (0–8 years; requiring a child or booster seat) versus adolescents (9–17 years; requiring a lap-shoulder belt). RESULTS There were 36 children (34%) and 70 adolescents (66%) severely injured as rear occupants in MVCs. Despite similar ISS (p = 0.716) and mortality rates (p = 0.680) between age groups, there were significant differences in injury patterns and risk factors. Children were more likely to have severe head injuries (78% vs. 39%, p \u3c 0.001) associated with a lack of an age-appropriate child restraints (odds ratio [OR], 3.5; 95% confidence interval [CI], 1.1–10.8; p = 0.029), middle seating (OR, 6.2; 95% CI, 1.5–26.1; p = 0.013), and side-impact crashes (p = 0.007). Adolescents were more likely to have severe abdominal injuries (23% vs. 6%, p \u3c 0.001) associated with the use of lap-shoulder belts (OR, 3.8; 95% CI, 1.1–13.3; p = 0.034), single-vehicle MVCs (p = 0.007), and vehicle extrications (p = 0.035). CONCLUSION While safer than the front seat for children, additional study is needed on the restraint systems and the potential for injury to pediatric rear occupants in an MVC. Our data suggest that pediatric age groups differ in injuries, risk factors, and MVC impacts. Recommendations for improved protection of child occupants and preferred seating positions are required
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