Groups of Fibonacci type revisited

This article concerns a class of groups of Fibonacci type introduced by Johnson and Mawdesley that includes Conway?s Fibonacci groups, the Sieradski groups, and the Gilbert-Howie groups. This class of groups provides an interesting focus for developing the theory of cyclically presented groups and, following questions by Bardakov and Vesnin and by Cavicchioli, Hegenbarth, and Repov?s, they have enjoyed renewed interest in recent years. We survey results concerning their algebraic properties, such as isomorphisms within the class, the classification of the finite groups, small cancellation properties, abelianizations, asphericity, connections with Labelled Oriented Graph groups, and the semigroups of Fibonacci type. Further, we present a new method of proving the classification of the finite groups that deals with all but three groups

Issuance Of Subsidiary Stock As An Earnings Management Strategy

Arthur Levitt, chairman of the Securities and Exchange Commission, expressed concern that the pervasiveness of earnings management in American corporate financial statements threatens the integrity of financial reporting.  Levitt referred to the “cookie jar” phenomenon wherein U.S. firms have earmarked opportunities to “find gains” when earnings are less than anticipated.  The academic research literature includes a large number of studies on earnings management strategies.  One relatively unexplored strategy is the use of stock issuances by subsidiaries to generate gains under the provisions of SEC Staff Accounting Bulletin No. 51.  Based upon a sample of 125 observations of this accounting choice over the period 1985 through 1997, our study provides compelling evidence that recognition of gains on the issuance of subsidiary stock coincides with periods when earnings fail to meet expectations (as measured by analysts’ forecasts), and that the recognition of these gains in the income statement is effective in achieving earnings expectations. Further, the amounts of these gains are large relative to pre-gain net incom

The eigenpairs of a Sylvester-Kac type matrix associated with a simple model for one-dimensional deposition and evaporation

A straightforward model for deposition and evaporation on discrete cells of a finite array of any dimension leads to a matrix equation involving a Sylvester-Kac type matrix. The eigenvalues and eigenvectors of the general matrix are determined for an arbitrary number of cells. A variety of models to which this solution may be applied are discussed.Comment: 7 pages, no figure

In-medium electron-nucleon scattering

In-medium nucleon electromagnetic form factors are calculated in the quark meson coupling model. The form factors are typically found to be suppressed as the density increases. For example, at normal nuclear density and $Q^2 \sim 0.3 { GeV}^2$, the nucleon electric form factors are reduced by approximately 8% while the magnetic form factors are reduced by only 1 - 2%. These variations are consistent with current experimental limits but should be tested by more precise experiments in the near future.Comment: 14 pages, latex, 3 figure

The Paton-Williams Debate on Universal Salvation and the Destiny of the Wicked

https://digitalcommons.acu.edu/crs_books/1540/thumbnail.jp

Chemical mechanical polishing of thin film diamond

The demonstration that Nanocrystalline Diamond (NCD) can retain the superior Young's modulus (1,100 GPa) of single crystal diamond twinned with its ability to be grown at low temperatures (<450 {\deg}C) has driven a revival into the growth and applications of NCD thin films. However, owing to the competitive growth of crystals the resulting film has a roughness that evolves with film thickness, preventing NCD films from reaching their full potential in devices where a smooth film is required. To reduce this roughness, films have been polished using Chemical Mechanical Polishing (CMP). A Logitech Tribo CMP tool equipped with a polyurethane/polyester polishing cloth and an alkaline colloidal silica polishing fluid has been used to polish NCD films. The resulting films have been characterised with Atomic Force Microscopy, Scanning Electron Microscopy and X-ray Photoelectron Spectroscopy. Root mean square roughness values have been reduced from 18.3 nm to 1.7 nm over 25 {\mu}m$^2$, with roughness values as low as 0.42 nm over ~ 0.25 {\mu}m$^2$. A polishing mechanism of wet oxidation of the surface, attachment of silica particles and subsequent shearing away of carbon has also been proposed.Comment: 6 pages, 6 figure