Managerial Accounting Strategies for Optimal Costs

This thesis is based on work done with a small local business. The business presented needs for managerial accounting tools that would be useful in optimizing costs and expanding business beyond the local market. The literature review focused on topics surrounding costing tools and methods and strategic management in accounting for small businesses. It was found that with modifications that make costing tools more manageable for small businesses, they can play a beneficial part in a business\u27 overall strategy. Through research and discussions with the Client, recommendations were developed focusing on job costing and strategic management for small businesses. For job costing, a spreadsheet was developed based on the job costing method that would allow for book titles to be looked at separately and list out the costs associated with a print run of books. The benefits of creating this spreadsheet is that it gives the client a chance to look at any costs that may be incurred when printing and later selling books. As each book has its own market, the spreadsheet allows for costs to be allocated based on each book title rather than on all the books together. In strategic management, it was recommended that the client to take a deeper look at their financial statements, particularly their balance sheets and income statement. The benefit to doing so is that it gives the client a chance to step back after a publishing season and look at their progress

HI-deficient galaxies in intermediate density environments

Observations show that spiral galaxies in galaxy clusters tend to have on average less neutral hydrogen (HI) than galaxies of the same type and size in the field. There is accumulating evidence that such HI-deficient galaxies are also relatively frequent in galaxy groups. An important question is, which mechanisms are responsible for the gas deficiency in galaxy groups. To gain a better understanding of how environment affects the gas content of galaxies, we identified a sample of six HI-deficient galaxies from the HI Parkes All Sky Survey (HIPASS) using HI-optical scaling relations. One of the galaxies is located in the outskirts of the Fornax cluster, four are in loose galaxy groups and one is in a galaxy triplet. We present new high resolution HI observations with the Australia Telescope Compact Array (ATCA) of these galaxies. We discuss the possible cause of HI-deficiency in these galaxies based on HI observations and various multi-wavelength data. We find that the galaxies have truncated HI disks, lopsided gas distribution and some show asymmetries in their stellar disks. We conclude that both ram pressure stripping and tidal interactions are important gas removal mechanisms in low density environments.Comment: Accepted to MNRAS, 17 pages, 10 figures, 7 table

The HI - Star Formation Connection: Open Questions

We show data from the Survey of Ionization in Neutral Gas Galaxies (SINGG) and Survey of Ultraviolet emission in Neutral Gas Galaxies (SUNGG) which survey the star formation properties of HI selected galaxies as traced by H-alpha and ultraviolet emission, respectively. The correlations found demonstrate a strong relationship between the neutral ISM, young massive stars, and the evolved stellar populations. For example the correlation between R band surface brightness and the HI cycling time is tighter than the Kennicutt-Schmidt Star Formation Law. Other scaling relations from SINGG give strong direct confirmation of the downsizing scenario: low mass galaxies are more gaseous and less evolved into stars than high mass galaxies. There are strong variations in the H-alpha to UV flux ratios within and between galaxies. The only plausible explanations for this result are that either the escape fraction of ionizing photons or the upper end of the IMF varies with galaxy mass. We argue for the latter interpretation, although either result has major implications for astrophysics. A detailed dissection of the massive star content in the extended HI disk of NGC2915 provides a consistent picture of continuing star formation with a truncated or steep IMF, while other GALEX results indicate that star formation edges seen in Halpha are not always apparent in the UV. These and other recent results settle some old questions but open many new questions about star formation and its relation to the ISM.Comment: To appear in AIP Conference Proceedings, "The Evolution of Galaxies through the Neutral Hydrogen Window", Feb 1-3 2008, Arecibo, Puerto Rico, eds. R. Minchin & E. Momjian. 7 page

Reanalyzing L2 Preposition Learning with Bayesian Mixed Effects and a Large Language Model

We use both Bayesian and neural models to dissect a data set of Chinese learners' pre- and post-interventional responses to two tests measuring their understanding of English prepositions. The results mostly replicate previous findings from frequentist analyses and newly reveal crucial interactions between student ability, task type, and stimulus sentence. Given the sparsity of the data as well as high diversity among learners, the Bayesian method proves most useful; but we also see potential in using language model probabilities as predictors of grammaticality and learnability

AGN and their host galaxies in the local Universe: two mass independent Eddington ratio distribution functions characterize black hole growth

We use a phenomenological model to show that black hole growth in the local Universe (z < 0.1) can be described by two separate, mass independent Eddington ratio distribution functions (ERDFs). We assume that black holes can be divided into two independent groups: those with radiatively efficient accretion, primarily hosted by optically blue and green galaxies, and those with radiatively inefficient accretion, which are mainly found in red galaxies. With observed galaxy stellar mass functions as input, we show that the observed AGN luminosity functions can be reproduced by using mass independent, broken power law shaped ERDFs. We use the observed hard X-ray and 1.4 GHz radio luminosity functions to constrain the ERDF for radiatively efficient and inefficient AGN, respectively. We also test alternative ERDF shapes and mass dependent models. Our results are consistent with a mass independent AGN fraction and AGN hosts being randomly drawn from the galaxy population. We argue that the ERDF is not shaped by galaxy-scale effects, but by how efficiently material can be transported from the inner few parsecs to the accretion disc. Our results are incompatible with the simplest form of mass quenching where massive galaxies host higher accretion rate AGN. Furthermore, if reaching a certain Eddington ratio is a sufficient condition for maintenance mode, it can occur in all red galaxies, not just the most massive ones.Comment: 33 pages, 15 figures, accepted for publication in ApJ, Fig. 6 shows the main resul

HI properties and star formation history of a fly-by pair of blue compact dwarf galaxies

A fly-by interaction has been suggested to be one of the major explanations for enhanced star formation in blue compact dwarf (BCD) galaxies, yet no direct evidence for this scenario has been found to date. In the HI Parkes all-sky survey (HIPASS), ESO 435-IG 020 and ESO 435- G 016, a BCD pair were found in a common, extended gas envelope of atomic hydrogen, providing an ideal case to test the hypothesis that the starburst in BCDs can be indeed triggered by a fly-by interaction. Using high-resolution data from the Australia Telescope Compact Array (ATCA), we investigated HI properties and the spectral energy distribution (SED) of the BCD pair to study their interaction and star formation histories. The high-resolution HI data of both BCDs reveal a number of peculiarities, which are suggestive of tidal perturbation. Meanwhile, 40% of the HIPASS flux is not accounted for in the ATCA observations with no HI gas bridge found between the two BCDs. Intriguingly, in the residual of the HIPASS and the ATCA data, 10% of the missing flux appears to be located between the two BCDs. While the SED-based age of the most dominant young stellar population is old enough to have originated from the interaction with any neighbors (including the other of the two BCDs), the most recent star formation activity traced by strong H$\alpha$ emission in ESO 435-IG 020 and the shear motion of gas in ESO 435- G 016, suggest a more recent or current tidal interaction. Based on these and the residual emission between the HIPASS and the ATCA data, we propose an interaction between the two BCDs as the origin of their recently enhanced star formation activity. The shear motion on the gas disk, potentially with re-accretion of the stripped gas, could be responsible for the active star formation in this BCD pair.Comment: 10 pages, 8 figures, 3 tables, accepted for publication in A&

Interferometric Image Reconstruction using Closure Invariants and Machine Learning

Closure invariants in interferometry carry calibration-independent information about the morphology of an observed object. Excepting simple cases, a mapping between closure invariants and morphologies is not well established. We aim to demonstrate that closure invariants can be used to classify the morphology and estimate the morphological parameters using simple Machine Learning models. We consider 6 morphological classes -- point-like, uniform circular disc, crescent, dual disc, crescent with elliptical accretion disc, and crescent with double jet lobes -- described by phenomenological parameters. Using simple logistic regression, multi-layer perceptron (MLP), convolutional neural network, and random forest models on closure invariants obtained from a sparse aperture coverage, we find that all models except logistic regression are able to classify the morphology with an $F_1$ score $\gtrsim 0.8$. The classification accuracy notably improves with greater aperture coverage. We also estimate morphological parameters of uniform circular disc, crescent, and dual disc using simple MLP models, and perform a parametric image reconstruction. The reconstructed images do not retain information about absolute position or intensity scale. The estimated parameters and reconstructed images are found to correspond well with the inputs. However, the prediction accuracy worsens with increasing morphological complexity. This proof-of-concept method opens an independent approach to interferometric imaging under challenging observing conditions such as that faced by the Event Horizon Telescope and Very Long Baseline Interferometry in general, and can complement other methods to robustly constrain an object's morphology.Comment: Submitted to RAS Techniques and Instruments (RASTI) special edition "Next-Generation Interferometric Image Reconstruction". 13 pages including appendix, 35 figures grouped into 8 captioned figure