Support for graphicacy: a review of textbooks available to accounting students

This Teaching Note reports on the support available in textbooks for graphicacy that will help students understand the complexities of graphical displays. Graphical displays play a significant role in financial reporting, and studies have found evidence of measurement distortion and selection bias. To understand the complexities of graphical displays, students need a sound understanding of graphicacy and support from the textbooks available to them to develop that understanding. The Teaching Note reports on a survey that examined the textbooks available to students attending two Scottish universities. The support of critical graphicacy skills was examined in conjunction with textbook characteristics. The survey, which was not restricted to textbooks designated as required reading, examined the textbooks for content on data measurement and graphical displays. The findings highlight a lack of support for graphicacy in the textbooks selected. The study concludes that accounting educators need to scrutinize more closely the selection of textbooks and calls for more extensive research into textbooks as a pedagogic tool

Primordial Black Hole Formation during First-Order Phase Transitions

Primordial black holes (PBHs) may form in the early universe when pre-existing adiabatic density fluctuations enter into the cosmological horizon and recollapse. It has been suggested that PBH formation may be facilitated when fluctuations enter into the horizon during a strongly first-order phase transition which proceeds in approximate equilibrium. We employ general-relativistic hydrodynamics numerical simulations in order to follow the collapse of density fluctuations during first-order phase transitions. We find that during late stages of the collapse fluctuations separate into two regimes, an inner part existing exclusively in the high-energy density phase with energy density $\epsilon_{\rm h}$, surrounded by an outer part which exists exclusively in the low-energy density phase with energy density $\epsilon_{\rm h}-L$, where $L$ is the latent heat of the transition. We confirm that the fluctuation density threshold $\delta\epsilon /\epsilon$ required for the formation of PBHs during first-order transitions decreases with increasing $L$ and falls below that for PBH formation during ordinary radiation dominated epochs. Our results imply that, in case PBHs form at all in the early universe, their mass spectrum is likely dominated by the approximate horizon masses during epochs when the universe undergoes phase transitions.Comment: 8 pages, 4 figures, revtex style, submitted to PR

Chemical ordering and composition fluctuations at the (001) surface of the Fe-Ni Invar alloy

We report on a study of (001) oriented fcc Fe-Ni alloy surfaces which combines first-principles calculations and low-temperature STM experiments. Density functional theory calculations show that Fe-Ni alloy surfaces are buckled with the Fe atoms slightly shifted outwards and the Ni atoms inwards. This is consistent with the observation that the atoms in the surface layer can be chemically distinguished in the STM image: brighter spots (corrugation maxima with increased apparent height) indicate iron atoms, darker ones nickel atoms. This chemical contrast reveals a c2x2 chemical order (50% Fe) with frequent Fe-rich defects on Invar alloy surface. The calculations also indicate that subsurface composition fluctuations may additionally modulate the apparent height of the surface atoms. The STM images show that this effect is pronounced compared to the surfaces of other disordered alloys, which suggests that some chemical order and corresponding concentration fluctuations exist also in the subsurface layers of Invar alloy. In addition, detailed electronic structure calculations allow us to identify the nature of a distinct peak below the Fermi level observed in the tunneling spectra. This peak corresponds to a surface resonance band which is particularly pronounced in iron-rich surface regions and provides a second type of chemical contrast with less spatial resolution but one that is essentially independent of the subsurface composition.Comment: 7 pages, 5 figure

Striped Magnetic Ground State of the Kagome Lattice in Fe4Si2Sn7O16

We have experimentally identified a new magnetic ground state for the kagome lattice, in the perfectly hexagonal Fe2+ (3d6, S = 2) compound Fe4Si2Sn7O16. Representational symmetry analysis of neutron diffraction data shows that below T_N = 3.5 K, the spins on 2/3 of the magnetic ions order into canted antiferromagnetic chains, separated by the remaining 1/3 which are geometrically frustrated and show no long-range order down to at least T = 0.1 K. Moessbauer spectroscopy confirms that there is no static order on the latter 1/3 of the magnetic ions - i.e., they are in a liquid-like rather than a frozen state - down to at least 1.65 K. A heavily Mn-doped sample Fe1.45Mn2.55Si2Sn7O16 has the same magnetic structure. Although the propagation vector q = (0, 1/2 , 1/2 ) breaks hexagonal symmetry, we see no evidence for magnetostriction in the form of a lattice distortion within the resolution of our data. We discuss the relationship to partially frustrated magnetic order on the pyrochlore lattice of Gd2Ti2O7, and to theoretical models that predict symmetry breaking ground states for perfect kagome lattices.Comment: 5 pages, 5 figure

Growth mechanisms of perturbations in boundary layers over a compliant wall

The temporal modal and nonmodal growth of three-dimensional perturbations in the boundary-layer flow over an infinite compliant flat wall is considered. Using a wall-normal velocity/wall-normal vorticity formalism, the dynamic boundary condition at the compliant wall admits a linear dependence on the eigenvalue parameter, as compared to a quadratic one in the canonical formulation of the problem. This greatly simplifies the accurate calculation of the continuous spectrum by means of a spectral method, thereby yielding a very effective filtering of the pseudospectra as well as a clear identification of instability regions. The regime of global instability is found to be matching the regime of the favorable phase of the forcing by the flow on the compliant wall so as to enhance the amplitude of the wall. An energy-budget analysis for the least-decaying hydroelastic (static-divergence, traveling-wave-flutter and near-stationary transitional) and Tollmien--Schlichting modes in the parameter space reveals the primary routes of energy flow. Moreover, the flow exhibits a slower transient growth for the maximum growth rate of a superposition of streamwise-independent modes due to a complex dependence of the wall-boundary condition with the Reynolds number. The initial and optimal perturbations are compared with the boundary-layer flow over a solid wall; differences and similarities are discussed. Unlike the solid-wall case, viscosity plays a pivotal role in the transient growth. A slowdown of the maximum growth rate with the Reynolds number is uncovered and found to originate in the transition of the fluid-solid interaction from a two-way to a one-way coupling. Finally, a term-by-term energy budget analysis is performed to identify the key contributors to the transient growth mechanism

Proton-neutron pairing in the deformed BCS approach

We examine isovector and isoscalar proton-neutron pairing correlations for the ground state of even-even Ge isotopes with mass number A=64-76 within the deformed BCS approach. For N=Z 64Ge the BCS solution with only T=0 proton-neutron pairs is found. For other nuclear systems (N>Z) a coexistence of a T=0 and T=1 pairs in the BCS wave function is observed. A problem of fixing of strengths of isoscalar and isovector pairing interactions is addressed. A dependence of number of like and unlike pairs in the BCS ground state on the difference between number of neutrons and protons is discussed. We found that for nuclei with N much bigger than Z the effect of proton-neutron pairing is small but not negligible.Comment: 24 pages, 6 figure

A construction of Frobenius manifolds with logarithmic poles and applications

A construction theorem for Frobenius manifolds with logarithmic poles is established. This is a generalization of a theorem of Hertling and Manin. As an application we prove a generalization of the reconstruction theorem of Kontsevich and Manin for projective smooth varieties with convergent Gromov-Witten potential. A second application is a construction of Frobenius manifolds out of a variation of polarized Hodge structures which degenerates along a normal crossing divisor when certain generation conditions are fulfilled.Comment: 46 page