Constraining Coronal Heating: Employing Bayesian Analysis Techniques to Improve the Determination of Solar Atmospheric Plasma Parameters

One way of revealing the nature of the coronal heating mechanism is by comparing simple theoretical one dimensional hydrostatic loop models with observations at the temperature and/or density structure along these features. The most well-known method for dealing with comparisons like that is the $\chi^2$ approach. In this paper we consider the restrictions imposed by this approach and present an alternative way for making model comparisons using Bayesian statistics. In order to quantify our beliefs we use Bayes factors and information criteria such as AIC and BIC. Three simulated datasets are analyzed in order to validate the procedure and assess the effects of varying error bar size. Another two datasets (Ugarte-Urra et al., 2005; Priest et al., 2000) are re-analyzed using the method described above. In one of these two datasets (Ugarte-Urra et al., 2005), due to the error estimates in the observed temperature values, it is not posible to distinguish between the different heating mechanisms. For this we suggest that both Classical and Bayesian statistics should be applied in order to make safe assumptions about the nature of the coronal heating mechanisms

A Study of Reporting Methods in the Penfield Central School District Number One

Reporting students’ progress to their parents/guardians can be more complicated than it would first appear. In this paper, the researcher evaluates reporting methods in an upstate New York school district during the 1959-1960 academic year. It focuses on teachers’ need to communicate more information to parents than merely their child’s grades. The researcher presents a list of markers for effective teacher-parent communication, and includes a guide for reporting to parents. The paper includes a history of the town of Penfield and its school district. The researcher concludes that the school district is conforming to contemporary best-practices for parent-teacher communication. Appendices include student evaluation forms and descriptions of study programs

A Comparison Of The Effectiveness Of Tax Laws Between Countries For Firms Engaging In Research And Development

The creation of new technology is seen as a driver for economic expansion and job growth worldwide.  To encourage firms to innovate, many countries provide tax incentives.  Two such tax incentives are the ability to carry back net operating losses and tax credits for research and development expenditures. This paper attempts to answer the question: Do these tax incentives truly lower the average tax rates paid by high-technology firms?  Firms from Canada, Germany, and Japan are examined for the years 1993 to 1997. In general, this paper finds that the ability to carry back a loss, or to use the R&D tax credit, does not, in themselves, produce a lower average tax rate than a similar firm within the same country.  However, the more tax options a country produces does lower average tax rates – a larger combination of tax incentives allows firms more leeway towards tax minimization

MUNICIPAL CORPORATIONS-VALIDITY OF PIECEMEAL ZONING AS APPLIED TO BUILDING UNDER CONSTRUCTION

Shortly after plaintiff obtained a building permit and commenced work on the excavation for a laundry and dry-cleaning plant in an unzoned section of the City of Huntsville, the city adopted a new zoning ordinance which limited to residential uses an area of approximately two blocks in which plaintiff\u27s property was situated. On appeal from a decree dismissing a bill to enjoin enforcement of the new zoning ordinance, held, reversed. Since the enabling statute required that zoning regulations should be adopted in accordance with a comprehensive plan, an ordinance which did not zone the whole municipality was void. Johnson v. City of Huntsville, ( Ala. 1947) 29 S. ( 2d) 342

Effects of Microstructure Formation on the Stability of Vapor Deposited Glasses

Glasses formed by physical vapor deposition (PVD) are an interesting new class of materials, exhibiting properties thought to be equivalent to those of glasses aged for thousands of years. Exerting control over the structure and properties of PVD glasses formed with different types of glass-forming molecules is now an emerging challenge. In this work, we study coarse grained models of organic glass formers containing fluorocarbon tails of increasing length, corresponding to an increased tendency to form microstructures. We use simulated PVD to examine how the presence of the microphase separated domains in the supercooled liquid influences the ability to form stable glasses. This model suggests that increasing molecule tail length results in decreased thermodynamic and kinetic stability of the molecules in PVD films. The reduced stability is further linked to the reduced ability of these molecules to equilibrate at the free surface during PVD. We find that as the tail length is increased, the relaxation time near the surface of the supercooled equilibrium liquid films of these molecules are slowed and become essentially bulk-like, due to the segregation of the fluorocarbon tails to the free surface. Surface diffusion is also markedly reduced due to clustering of the molecules at the surface. Based on these results, we propose a trapping mechanism where tails are unable to move between local phase separated domains on the relevant deposition time scales

Impact of Reporting Comprehensive Income on Large Multinational Firms

Arundhati Rao, Ph.D., is an assistant professor of accounting, School of Business, Southern Connecticut State University, New Haven, CT. Robert J.walsh, Ph.D., CPA, is an assistant professor of accounting, School of Management, Marist College, Poughkeepsie, NY

Preparing Students For An Online Accounting Course

Accounting education has been under intense examination for at least the past 20 years (American Accounting Association, 1986; Big Eight Accounting Firms, 1989; AECC, 1990).  Similarly, the value of an MBA education has been scrutinized (Leonhardt, 2000 and Mintzberg and Lampel, 2001). Over the past 10 years, online education has grown exponentially with the Internet (Bryant, Kahle and Schafer, 2005).  This paper examines the responses of students who have just completed an online MBA financial accounting course to the question “What advice would you give someone who is about to take the course?”  Over 60 students were polled, and their answers categorized into 36 repeated recommendations and seven themes:  Input Factors, Communication, External Activities, Technical Skills, Study Tips, Personal Factors, and Course Characteristics.  By far the predominate factor mentioned was time, but the breadth of additional advice provides a snapshot for educators of the student point of view.  The results of this study are useful to any professor who has taught or will be teaching an online financial accounting course

Sensitivity of predicted bioaerosol exposure from open windrow composting facilities to ADMS dispersion model parameters

Bioaerosols are released in elevated quantities from composting facilities and are associated with negative health effects, although dose-response relationships are not well understood, and require improved exposure classification. Dispersion modelling has great potential to improve exposure classification, but has not yet been extensively used or validated in this context. We present a sensitivity analysis of the ADMS dispersion model specific to input parameter ranges relevant to bioaerosol emissions from open windrow composting. This analysis provides an aid for model calibration by prioritising parameter adjustment and targeting independent parameter estimation. Results showed that predicted exposure was most sensitive to the wet and dry deposition modules and the majority of parameters relating to emission source characteristics, including pollutant emission velocity, source geometry and source height. This research improves understanding of the accuracy of model input data required to provide more reliable exposure predictions