Fundamentals of Advanced Accounting: Seventh Edition

Fundamentals of Advanced Accounting, 7th edition, is ideal for those schools wanting to cover twelve chapters in their advanced accounting course. This concise text allows students to think critically about accounting, just as they will do preparing for the CPA exam. The text continues to show the development of financial reporting as a product of intense and considered debate that continues today and will into the future.https://scholarship.richmond.edu/bookshelf/1319/thumbnail.jp

The Data Analysis Pipeline for the SDSS-IV MaNGA IFU Galaxy Survey: Emission-Line Modeling

SDSS-IV MaNGA (Mapping Nearby Galaxies at Apache Point Observatory) is the largest integral-field spectroscopy survey to date, aiming to observe a statistically representative sample of 10,000 low-redshift galaxies. In this paper we study the reliability of the emission-line fluxes and kinematic properties derived by the MaNGA Data Analysis Pipeline (DAP). We describe the algorithmic choices made in the DAP with regards to measuring emission-line properties, and the effect of our adopted strategy of simultaneously fitting the continuum and line emission. The effect of random errors are quantified by studying various fit-quality metrics, idealized recovery simulations and repeat observations. This analysis demonstrates that the emission lines are well-fit in the vast majority of the MaNGA dataset and the derived fluxes and errors are statistically robust. The systematic uncertainty on emission-line properties introduced by the choice of continuum templates is also discussed. In particular, we test the effect of using different stellar libraries and simple stellar-population models on the derived emission-line fluxes and the effect of introducing different tying prescriptions for the emission-line kinematics. We show that these effects can generate large ($>$ 0.2 dex) discrepancies at low signal-to-noise and for lines with low equivalent width (EW); however, the combined effect is noticeable even for H$\alpha$ EW $>$ 6~\AA. We provide suggestions for optimal use of the data provided by SDSS data release 15 and propose refinements on the \DAP\ for future MaNGA data releases.Comment: accepted on A

What is the benefit of ceilometers for aerosol remote sensing? An answer from EARLINET

With the establishment of ceilometer networks by national weather services, a discussion commenced to which extent these simple backscatter lidars can be used for aerosol research. Though primarily designed for the detection of clouds it was shown that at least observations of the vertical structure of the boundary layer might be possible. However, an assessment of the potential of ceilometers for the quantitative retrieval of aerosol properties is still missing. In this paper we discuss different retrieval methods to derive the aerosol backscatter coefficient beta(p),with special focus on the calibration of the ceilometers. Different options based on forward and backward integration methods are compared with respect to their accuracy and applicability. It is shown that advanced lidar systems such as those being operated in the framework of the European Aerosol Research Lidar Network (EARLINET) are excellent tools for the calibration, and thus beta(p) retrievals based on forward integration can readily be implemented and used for real-time applications. Furthermore, we discuss uncertainties introduced by incomplete overlap, the unknown lidar ratio, and water vapor absorption. The latter is relevant for the very large number of ceilometers operating in the spectral range around lambda = 905-910 nm. The accuracy of the retrieved beta(p) mainly depends on the accuracy of the calibration and the long-term stability of the ceilometer. Under favorable conditions, a relative error of beta(p) on the order of 10% seems feasible. In the case of water vapor absorption, corrections assuming a realistic water vapor distribution and laser spectrum are indispensable;otherwise errors on the order of 20% could occur. From case studies it is shown that ceilometers can be used for the reliable detection of elevated aerosol layers below 5 km, and can contribute to the validation of chemistry transport models, e. g.,the height of the boundary layer. However, the exploitation of ceilometer measurements is still in its infancy, so more studies are urgently needed to consolidate the present state of knowledge, which is based on a limited number of case studies

CASTER - a concept for a Black Hole Finder Probe based on the use of new scintillator technologies

The primary scientific mission of the Black Hole Finder Probe (BHFP), part of the NASA Beyond Einstein program, is to survey the local Universe for black holes over a wide range of mass and accretion rate. One approach to such a survey is a hard X-ray coded-aperture imaging mission operating in the 10--600 keV energy band, a spectral range that is considered to be especially useful in the detection of black hole sources. The development of new inorganic scintillator materials provides improved performance (for example, with regards to energy resolution and timing) that is well suited to the BHFP science requirements. Detection planes formed with these materials coupled with a new generation of readout devices represent a major advancement in the performance capabilities of scintillator-based gamma cameras. Here, we discuss the Coded Aperture Survey Telescope for Energetic Radiation (CASTER), a concept that represents a BHFP based on the use of the latest scintillator technology.Comment: 12 pages; conference paper presented at the SPIE conference "UV, X-Ray, and Gamma-Ray Space Instrumentation for Astronomy XIV." To be published in SPIE Conference Proceedings, vol. 589

Tofacitinib Loaded Squalenyl Nanoparticles for Targeted Follicular Delivery in Inflammatory Skin Diseases

Tofacitinib (TFB), a Janus kinase inhibitor, has shown excellent success off-label in treating various dermatological diseases, especially alopecia areata (AA). However, TFB’s safe and targeted delivery into hair follicles (HFs) is highly desirable due to its systemic adverse effects. Nanoparticles (NPs) can enhance targeted follicular drug delivery and minimize interfollicular permeation and thereby reduce systemic drug exposure. In this study, we report a facile method to assemble the stable and uniform 240 nm TFB loaded squalenyl derivative (SqD) nanoparticles (TFB SqD NPs) in aqueous solution, which allowed an excellent loading capacity (LC) of 20%. The SqD NPs showed an enhanced TFB delivery into HFs compared to the aqueous formulations of plain drug in an ex vivo pig ear model. Furthermore, the therapeutic efficacy of the TFB SqD NPs was studied in a mouse model of allergic dermatitis by ear swelling reduction and compared to TFB dissolved in a non-aqueous mixture of acetone and DMSO (7:1 v/v). Whereas such formulation would not be acceptable for use in the clinic, the TFB SqD NPs dispersed in water illustrated a better reduction in inflammatory effects than plain TFB’s aqueous formulation, implying both encouraging good in vivo efficacy and safety. These findings support the potential of TFB SqD NPs for developing a long-term topical therapy of AA

Sufficient conditions for bang-bang control in Hilbert space

Sufficient conditions for bang-bang and singular optimal control are established in the case of linear operator equations with cost functionals which are the sum of linear and quadratic terms, that is, Ax = u , J ( u )=( r,x )+β( x,x ), β>0. For example, if A is a bounded operator with a bounded inverse from a Hilbert space H into itself and the control set U is the unit ball in H , then an optimal control is bang-bang (has norm l) if 0⩽β1/2∥ A −1 * r ∥·∥ A ∥ 2 .Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/45225/1/10957_2004_Article_BF00928120.pd

Independent Ion Migration in Suspensions of Strongly Interacting Charged Colloidal Spheres

We report on sytematic measurements of the low frequency conductivity in aequous supensions of highly charged colloidal spheres. System preparation in a closed tubing system results in precisely controlled number densities between 1E16/m3 and 1E19/m^3 (packing fractions between 1E-7 and 1E-2) and electrolyte concentrations between 1E-7 and 1E-3 mol/l. Due to long ranged Coulomb repulsion some of the systems show a pronounced fluid or crystalline order. Under deionized conditions we find s to depend linearily on the packing fraction with no detectable influence of the phase transitions. Further at constant packing fraction s increases sublinearily with increasing number of dissociable surface groups N. As a function of c the conductivity shows pronounced differences depending on the kind of electrolyte used. We propose a simple yet powerful model based on independent migration of all species present and additivity of the respective conductivity contributions. It takes account of small ion macro-ion interactions in terms of an effectivly transported charge. The model successfully describes our qualitatively complex experimental observations. It further facilitates quantitative estimates of conductivity over a wide range of particle and experimental parameters.Comment: 32 pages, 17 figures, 2 tables, Accepted by Physical Review

Distinct conformations of the HIV-1 V3 loop crown are targetable for broad neutralization.

The V3 loop of the HIV-1 envelope (Env) protein elicits a vigorous, but largely non-neutralizing antibody response directed to the V3-crown, whereas rare broadly neutralizing antibodies (bnAbs) target the V3-base. Challenging this view, we present V3-crown directed broadly neutralizing Designed Ankyrin Repeat Proteins (bnDs) matching the breadth of V3-base bnAbs. While most bnAbs target prefusion Env, V3-crown bnDs bind open Env conformations triggered by CD4 engagement. BnDs achieve breadth by focusing on highly conserved residues that are accessible in two distinct V3 conformations, one of which resembles CCR5-bound V3. We further show that these V3-crown conformations can, in principle, be attacked by antibodies. Supporting this conclusion, analysis of antibody binding activity in the Swiss 4.5 K HIV-1 cohort (n = 4,281) revealed a co-evolution of V3-crown reactivities and neutralization breadth. Our results indicate a role of V3-crown responses and its conformational preferences in bnAb development to be considered in preventive and therapeutic approaches

Spectroscopy, MOST Photometry, and Interferometry of MWC 314: Is it an LBV or an interacting binary?

MWC 314 is a bright candidate luminous blue variable that resides in a fairly close binary system, with an orbital period of 60.753$\pm$0.003 d. We observed MWC 314 with a combination of optical spectroscopy, broad-band ground- and space-based photometry, as well as with long baseline, near-infrared interferometry. We have revised the single-lined spectroscopic orbit and explored the photometric variability. The orbital light curve displays two minima each orbit that can be partially explained in terms of the tidal distortion of the primary that occurs around the time of periastron. The emission lines in the system are often double-peaked and stationary in their kinematics, indicative of a circumbinary disc. We find that the stellar wind or circumbinary disc is partially resolved in the K\prime-band with the longest baselines of the CHARA Array. From this analysis, we provide a simple, qualitative model in an attempt to explain the observations. From the assumption of Roche Lobe overflow and tidal synchronisation at periastron, we estimate the component masses to be M1 $\approx 5$ M$_\odot$ and M2$\approx 15$ M$_\odot$, which indicates a mass of the LBV that is extremely low. In addition to the orbital modulation, we discovered two pulsational modes with the MOST satellite. These modes are easily supported by a low-mass hydrogen-poor star, but cannot be easily supported by a star with the parameters of an LBV. The combination of these results provides evidence that the primary star was likely never a normal LBV, but rather is the product of binary interactions. As such, this system presents opportunities for studying mass-transfer and binary evolution with many observational techniques.Comment: 26 pages, 7 figures, 5 tables, 2 appendices with 7 additional tables and 2 additional figures. Accepted for publication in MNRA