How Well Does the Typical Accounting Bachelor\u27s Degree Prepare Students For a Career in the Accounting Department of the United States Government?

This study investigates the effectiveness of the typical Accounting Bachelor’s Degree in preparing graduates to enter the Accounting Department of the United States Government. My experiences as a student at Olivet Nazarene University and as an intern with the Department of Defense have revealed a gap in accounting curriculum. Governmental accounting is rarely required by universities, presenting unnecessary challenges to entry-level government accountants. A survey conducted by the Government Accountants Journal, in 2000, revealed that only 33% of universities require governmental accounting. (Campbell, 2000) Our further analysis indicates that these numbers have not improved. To investigate this issue, we conducted a study within a Department of Defense organization to determine whether government accountants are adequately prepared by their college education. We issued a survey to roughly 100 government financial employees who work closely with the accounting system. The survey was composed of four sections including personal demographics, training experiences, statements of agreement, and short answer responses. Forty-eight individuals responded to the survey, which provided the basis for our conclusion that governmental accounting should be required in undergraduate programs. The survey indicated that over 60% of people surveyed did not take any classes in governmental accounting. In addition, one-third of respondents admitted that they do not fully understand how the accounting system works. These shortcomings were accompanied by the respondents’ collective response to whether governmental accounting should be required in an accounting undergraduate degree. Two-thirds of respondents agreed, including 23% who strongly agreed with this statement. Our hypothesis was further supported by the fact that roughly 80% of respondents who did not have governmental accounting admitted to not understanding the governmental accounting system. This collective evidence indicates that undergraduate programs are not adequately preparing individuals for a career with the United States Government. That said, there were a few limitations of our survey that could cause hesitation before reconfiguring a university’s curriculum. A high risk of error exists in drawing conclusions because the survey only reached 48 respondents who represent over 110,000 people. In addition, some of the respondents indicated that their work does not involve the accounting system as we had expected. These limitations make it necessary for further study to be conducted before drastic changes are made to a university’s curriculum

Marine Archaeological Survey For The Lavaca Bay LNG Project Off Calhoun County, Texas

HRA Gray & Pape, LLC, of Houston, Texas conducted a Phase I marine cultural resources survey for the proposed Lavaca Bay LNG project. All marine fieldwork and reporting activities were completed with reference to state law (Antiquities Code of Texas [Title 9, Chapter 191 of the Texas Natural Resources Code] and Texas State rules found in the Texas Administrative Code [Title 13, part 2, Chapters 26 and 28]) for Cultural Resources investigations. Work was completed under Texas Antiquities Permit Number 6335. The Federal Energy Regulatory Commission has been identified as the Lead Federal Agency. The Phase I underwater archaeological investigation assessed the number, locations, cultural affiliations, components, spatial distribution, data potential, and other salient characteristics of potential submerged cultural resources within the proposed project area. The project area includes approximately 113.3 hectares (280 acres) of submerged land in Calhoun County, Texas. The investigation comprised of a comprehensive magnetic and acoustic remote sensing survey, and target analysis to determine the presence or absence of potentially significant remote sensing targets that might be affected by proposed project activity. Marine field investigations consisted of a magnetometer, and side-scanning sonar investigation of the proposed project area in safely navigable waters. Data were collected between August 29 and 31, 2012. Survey required approximately 80-person hours to complete. Comprehensive analysis of the magnetic and acoustic data recorded for this project resulted in the identification of 251 discrete magnetic anomalies and 15 isolated acoustic targets. Of the 251 magnetic anomalies, only 8, including the previously noted M-6 and M-7, are considered to have signatures of potential significance and should be either avoided or identified prior to any seabed disturbing activities. It should be noted that previously identified magnetic anomaly M-6 is outside of the present project area. The other anomalies that should be avoided or examined are: 142, 164, 217, 221, 224, and 231. None of the acoustic targets express the characteristics of a shipwreck or articulated shipwreck material. Additional work planned for the project included a diving/dive ground truthing phase to provide a preliminary evaluation of submerged targets. The project was placed on hold and has ultimately been cancelled before this activity could be mobilized and therefore an evaluation of the remaining submerged targets cannot be offered. This report is submitted to satisfy reporting requirements under Permit 6335. Should activities associated with a future project take place within the survey area, further marine investigation is recommended. Project records will be curated at a state-approved curation facility. Project permitting projected that the Texas Archaeological Research Laboratory would be the curation facility used, however conditions changed and the Center for Archaeological Studies will be the ultimate repository

Apparatus for Measuring Total Emissivity of Small, Low-Emissivity Samples

An apparatus was developed for measuring total emissivity of small, lightweight, low-emissivity samples at low temperatures. The entire apparatus fits inside a small laboratory cryostat. Sample installation and removal are relatively quick, allowing for faster testing. The small chamber surrounding the sample is lined with black-painted aluminum honeycomb, which simplifies data analysis. This results in the sample viewing a very high-emissivity surface on all sides, an effect which would normally require a much larger chamber volume. The sample and chamber temperatures are individually controlled using off-the-shelf PID (proportional integral derivative) controllers, allowing flexibility in the test conditions. The chamber can be controlled at a higher temperature than the sample, allowing a direct absorptivity measurement. The lightweight sample is suspended by its heater and thermometer leads from an isothermal bar external to the chamber. The wires run out of the chamber through small holes in its corners, and the wires do not contact the chamber itself. During a steady-state measurement, the thermometer and bar are individually controlled at the same temperature, so there is zero heat flow through the wires. Thus, all of sample-temperature-control heater power is radiated to the chamber. Double-aluminized Kapton (DAK) emissivity was studied down to 10 K, which was about 25 K colder than any previously reported measurements. This verified a minimum in the emissivity at about 35 K and a rise as the temperature dropped to lower values

Marine Archaeological Survey for the Webster to Seadrift Pipeline Project in Calhoun and Jackson Counties, Texas

Under contract to BIO-WEST, Inc., Gray & Pape, Inc., of Houston, Texas, conducted a Phase I marine archaeological survey for the proposed Webster to Seadrift Pipeline Project in Calhoun and Jackson counties, Texas. Enterprise Products Operating LLC sponsored the archaeological survey. All marine fieldwork and reporting activities were completed with reference to state law (Antiquities Code of Texas [Title 9, Chapter 191 of the Texas Natural Resources Code] and Texas State rules found in the Texas Administrative Code [Title 13, part 2, Chapters 26 and 28]) for cultural resources investigations. Work was completed under Texas Antiquities Permit Number 9004. The United States Army Corps of Engineers, Galveston District has been identified as the lead federal agency. All project records are curated at the Center for Archaeological Studies at Texas State University in San Marcos, Texas. The Phase I underwater archaeological investigation assessed the number, locations, cultural affiliations, components, spatial distribution, data potential, and other salient characteristics of potential submerged cultural resources within the proposed project area. The linear project area includes approximately 391 hectares (967 acres) of submerged land in Calhoun and Jackson counties, Texas. The investigation included a comprehensive magnetic and acoustic remote sensing survey and target analysis designed to determine the presence or absence of potentially significant remote sensing targets that might be affected by proposed project activity. Background research revealed that there are no previously recorded sites within the Area of Potential Effects and that there have been two previous cultural resource surveys (Pearson et al. 1993; Gearhart 2016), conducted between 1993 and 2016, partially within the project Area of Potential Effects. Research also revealed that the 50-meter (164-foot) avoidance areas, as mandated by Texas Administrative Code, Title 13, Part 2, Chapter 26, for three previously recorded magnetic anomalies (Mag 7–Mag 9) identified by Gearhart (2016) are partially located within the survey area. These three magnetic anomalies were recommended for avoidance as they represent potential cultural resources. The grid for the remote sensing survey within the open waters of Lavaca Bay consisted of a total of 19 track lines (Lines 1–16, 18,19, 37, and 38) at 20-meter (65.6-foot) line spacing oriented parallel to an existing pipeline right-of-way. The remaining portions of the project area within Lavaca River and Catfish Bayou were surveyed at 20-meter (65.6-foot) line spacing (Lines 0, 17, 22–35, and 39–43) oriented perpendicular to the survey corridor. The marine field investigations consisted of a magnetometer and side-scanning sonar investigation of the proposed project area in safely navigable waters between July 29 and 30, 2019, and required approximately 60-person hours to complete. A total of 284.6 kilometers (176.9 linear survey miles) were transected utilizing the magnetometer and side-scan sonar. Comprehensive analysis of the magnetic and acoustic data recorded for this project resulted in the identification of 127 discrete magnetic anomalies, with 80 meeting or exceeding the Pearson and Linden (2014) 50-gamma/65-foot criteria. A total of 43 of the 80 anomalies that meet or exceed the 50-gamma/65-foot criteria are associated with existing pipelines. While the remaining 37 anomalies, consisting of 22 magnetic targets, meet and/or exceed the 50-gamma/65-foot criteria, they do not meet Gearhart’s 2011 magnetic orientation and spatial criteria to be considered potentially significant. They are interpreted as relic oils wells, ferrous debris scatters associated with the oil and natural gas industries and recreational and commercial fishing activities, and miscellaneous debris from previous tropical storms and hurricanes. Review of the sonar record revealed two distinct acoustic targets (SST-1 and SST-2) consisting of the remnants of a subsequent exploratory oil well and a subsided pipeline trench. Based on the applied criteria, these magnetic and acoustic targets do not exhibit any characteristics associated with historic shipwrecks and/or other significant submerged cultural resources. As such, the recommended management action for magnetic targets, Numbers 1–22, as well as acoustic targets, SST-1 and SST-2, is no further archaeological investigations. One magnetic target, Number 23, situated outside of the Area of Potential Effects, is associated with previously recorded anomaly Mag 8, which was deemed as potential historic shipwreck remains. While it is located outside of the Area of Potential Effects, it was recorded within the 50-meter (164 foot) avoidance buffer of previously recorded anomaly Mag 8. No magnetic signatures were recorded within the portion of the avoidance buffer that is within the Area of Potential Effects. The lack of any residual magnetic signatures of the anomaly within the Area of Potential Effects indicate that no portions of the ferrous source objects for Mag 8 extend into the current survey area or the construction footprint; and therefore, the submerged target or its avoidance buffer will not be impacted by the proposed activities. Additionally, no magnetic signatures associated with previously recorded anomalies Mag 7 and Mag 9 were identified in the 50-meter (164-foot) avoidance buffers within the Area of Potential Effects. The lack of any residual magnetic signatures of anomalies (Mag 7 and Mag 9) within the Area of Potential Effects indicate that no portions of the ferrous source objects for these two magnetic anomalies extend into the current survey area or the construction footprint; and therefore, the submerged targets or their avoidance buffers will not impacted by the proposed activities. The recommended management action for the portions of the 50-meter (164-foot) avoidance buffers for Mag 7, Mag 8, and Mag 9 that extend partially into the current survey area is avoidance from any bottom disturbing activities. If bottom disturbing activities within the buffer buffers cannot be avoided, additional marine archaeological investigations in the form of diver-ground-truthing will be required to determine the nature and historical significance of the source magnetic objects

Helium-Cooled Black Shroud for Subscale Cryogenic Testing

This shroud provides a deep-space simulating environment for testing scaled-down models of passively cooling systems for spaceflight optics and instruments. It is used inside a liquid-nitrogen- cooled vacuum chamber, and it is cooled by liquid helium to 5 K. It has an inside geometry of approximately 1.6 m diameter by 0.45 m tall. The inside surfaces of its top and sidewalls have a thermal absorptivity greater than 0.96. The bottom wall has a large central opening that is easily customized to allow a specific test item to extend through it. This enables testing of scale models of realistic passive cooling configurations that feature a very large temperature drop between the deepspace-facing cooled side and the Sun/Earth-facing warm side. This shroud has an innovative thermal closeout of the bottom wall, so that a test sample can have a hot (room temperature) side outside of the shroud, and a cold side inside the shroud. The combination of this closeout and the very black walls keeps radiated heat from the sample s warm end from entering the shroud, reflecting off the walls and heating the sample s cold end. The shroud includes 12 vertical rectangular sheet-copper side panels that are oriented in a circular pattern. Using tabs bent off from their edges, these side panels are bolted to each other and to a steel support ring on which they rest. The removable shroud top is a large copper sheet that rests on, and is bolted to, the support ring when the shroud is closed. The support ring stands on four fiberglass tube legs, which isolate it thermally from the vacuum chamber bottom. The insides of the cooper top and side panels are completely covered with 25- mm-thick aluminum honeycomb panels. This honeycomb is painted black before it is epoxied to the copper surfaces. A spiral-shaped copper tube, clamped at many different locations to the outside of the top copper plate, serves as part of the liquid helium cooling loop. Another copper tube, plumbed in a series to the top plate s tube, is clamped to the sidewall tabs where they are bolted to the support ring. Flowing liquid helium through these tubes cools the entire shroud to 5 K. The entire shroud is wrapped loosely in a layer of double-aluminized Kapton. The support ring s inner diameter is the largest possible hole through which the test item can extend into the shroud. Twelve custom-sized trapezoidal copper sheets extend inward from the support ring to within a few millimeters of the test item. Attached to the inner edge of each of these sheets is a custom-shaped strip of Kapton, which is aluminum- coated on the warm-facing (outer) side, and has thin Dacron netting attached to its cold-facing side. This Kapton rests against the test item, but the Dacron keeps it from making significant thermal contact. The result is a non-contact, radiatively reflective thermal closeout with essentially no gap through which radiation can pass. In this way, the part of the test item outside the shroud can be heated to relatively high temperatures without any radiative heat leaking to the inside

Lynx X-Ray Microcalorimeter Cryogenic System

The Lynx x-ray microcalorimeter instrument on the Lynx X-ray Observatory requires a state-of-the-art cryogenic system to enable high-precision and high-resolution x-ray spectroscopy. The cryogenic system and components described provide the required environment using cooling technologies that are already at relatively high technology readiness levels and are progressing toward flight-compatible subsystems. These subsystems comprise a cryostat, a 4.5-K mechanical cryocooler, and an adiabatic demagnetization refrigerator that provides substantial cooling power at 50 mK

Thermal and Electrical Conductivity Measurements of CDA 510 Phosphor Bronze

Many cryogenic systems use electrical cables containing phosphor bronze wire. While phosphor bronze's electrical and thermal conductivity values have been published, there is significant variation among different phosphor bronze formulations. The James Webb Space Telescope (JWST) will use several phosphor bronze wire harnesses containing a specific formulation (CDA 510, annealed temper). The heat conducted into the JWST instrument stage is dominated by these harnesses, and approximately half of the harness conductance is due to the phosphor bronze wires. Since the JWST radiators are expected to just keep the instruments at their operating temperature with limited cooling margin, it is important to know the thermal conductivity of the actual alloy being used. We describe an experiment which measured the electrical and thermal conductivity of this material between 4 and 295 Kelvin

Snapshot of KIPP Leadership Practices through 2010 -- 2011

As part of the U.S. Department of Education's Investing in Innovation (i3) grant, the Knowledge Is Power Program (KIPP) Foundation commissioned Mathematica to document leadership practices at KIPP schools. This issue brief summarizes notable findings from the study, which focused on identifying leadership practices across diverse areas: leadership structure and transitions, and the selection, development, and evaluation of leaders. Among other notable findings, KIPP combines a tiered sequence of leadership roles at the local level with national staff development programs to generate a pipeline of school leaders. The study also found that KIPP's Leadership Competency Model defines the skills school leaders need and guides development and evaluation

Intermuscular Adipose Tissue Is Muscle Specific and Associated with Poor Functional Performance

Purpose. People with obesity, diabetes, and peripheral neuropathy have high levels of intermuscular adipose tissue (IMAT) volume which has been inversely related to physical function. We determined if IMAT is muscle specific, if calf IMAT is different between a healthy obese group (HO), a group with diabetes mellitus (D), and a group with diabetes mellitus and peripheral neuropathy (DN), and if IMAT volume or the ratio of IMAT/muscle volume is related to physical function in these groups. Methods. 10 healthy obese people, 11 with type 2 diabetes, 24 with diabetes and peripheral neuropathy, had assessments of muscle morphology, physical function and muscle performance. Results. The gastrocnemius muscle had a higher ratio of IMAT/muscle volume than any other muscle or compartment. There were no differences between groups in calf muscle or IMAT volumes. Calf IMAT was inversely related to physical performance on the 6-minute walk test (r = −0.47) and physical performance test (r = −0.36). IMAT/muscle volume was inversely related to physical performance (PPT, r = −0.44; 6 MW r = −0.48; stair power, r = −0.30). Conclusions. IMAT accumulation varies in calf muscles, is highest in the gastrocnemius muscle, and is associated with poor physical performance

Marine Archaeological Survey at the Texas Park and Wildlife Department’s Rhodes Point Reef Site, Keller and Lavaca Bays, Calhoun County, Texas

Under contract to the Texas Parks and Wildlife Department, Gray & Pape, Inc., of Houston, Texas, conducted a Phase I marine archaeological survey for the Texas Parks and Wildlife Department’s Rhodes Point Reef Project in Keller Bay, Calhoun County, Texas. The archaeological survey was sponsored by the Texas Parks and Wildlife Department. The Area of Potential Effects for the proposed Rhodes Point Reef Project is a 129.09-hectare (319-acre) trapezoidal tract within the mouth of Keller Bay, at its confluence with Lavaca Bay. Work was completed under Texas Antiquities Permit Number 9295. The United States Army Corps of Engineers, Galveston District has been identified as the lead federal agency, and the conduct of the project meets the requirements contained in Section 106 of the National Historic Preservation Act of 1966, as amended, the regulations of the Advisory Council of Historic Preservation (30 CFR Part 800), the National Environmental Policy Act of 1969, as amended. All marine fieldwork and reporting activities were completed with reference to state law (Antiquities Code of Texas [Title 9, Chapter 191 of the Texas Natural Resources Code] and Texas State rules found in the Texas Administrative Code [Title 13, part 2, Chapters 26 and 28]) for cultural resources investigations. All project records are curated at the Texas Parks and Wildlife Department in Austin, Texas. The Texas Parks and Wildlife Department’s proposed project is designed for oyster reef restoration and requires survey of the bay bottom to determine existing hazards/obstructions, generally characterize the substrate type, and document any magnetic anomalies that could represent historic shipwrecks for avoidance during the proposed undertaking. Oyster reef habitat will be restored by placing approved cultch material on the bay floor in historical oyster reef areas in mounds or in a uniform layer. The Phase I underwater archaeological investigation assessed the number, locations, cultural affiliations, components, spatial distribution, data potential, and other salient characteristics of potential submerged cultural resources within the proposed reefing project area. The marine field investigations of the Rhodes Point Reef Project survey area consisted of a magnetometer and side-scan sonar investigation of the Area of Potential Effects in safely navigable waters on March 14, 2020. The comprehensive analysis of the magnetic data recorded resulted in the identification of nine magnetic anomalies (RP1–RP9) within the survey area, three (RP1–RP3) of which are interpreted as potential cultural resources (i.e. historic shipwrecks). The remaining magnetic anomalies (RP4–RP9) are interpreted as modern debris associated with recreational and commercial fishing activities, miscellaneous debris from previous tropical storms, existing pipelines, and an abandoned gas well, and as such do not represent significant cultural resources. Side-scan sonar imagery did not indicate any potentially significant cultural material laying above or on the bay bed within the survey area. It did, however, reveal bottom disturbances in the form of trawl scars associated with commercial fishing activities were observed. One acoustic target is located outside of the Area of Potential Effects and is interpreted as a plugged and abandoned gas well. The recommended management action for the Rhodes Point Area of Potential Effects is avoidance of bottom disturbance activities within the 50-meter (164-foot) avoidance areas, as mandated by Texas Administrative Code, Title 13, Part 2, Chapter 26, for magnetic anomalies RP1, RP2, and RP3. If avoidance is not possible, then Gray & Pape, Inc. recommends archaeological diver-ground truthing to identify and evaluate the potential for National Register of Historic Places significance of each anomaly