A Study of the Piezoelectric Effect in Electrets

A paper published in 1925 by M. Eguchi (1) described the preparation of a permanently charged wax on its solidification in a rather strong electrostatic field. Such charged bodies were named electrets. Later work has shown the charge will remain essentially constant over a period of several years. A rather extensive investigation was carried on by A. Germant (2) and published in 1935

Black and Asian police officers and support staff: prejudice, identity, agency and social cohesion

This primary research paper presents a review of research that finds that the British Government’s new social cohesion agenda does hold promise for racial and ethnic prejudice reduction – but that social cohesion policies and practice must include at their core policies to reduce institutional racism in British police services. Analysis of the literature reveals that considerably more research is required to examine the precise nature and dynamics of institutional racism within the police services. There is a need to understand how racism against Black and minority ethnic (BME) police employees, and police racism against BME communities, influences social cohesion. That this is important, given the British government’s current social cohesion policy agenda, is patently clear. Considerably more research is about to be undertaken in this area by the authors of this paper and the results will be published in the academic press, disseminated at conferences and presented in training programmes

Issuance Of Subsidiary Stock As An Earnings Management Strategy

Arthur Levitt, chairman of the Securities and Exchange Commission, expressed concern that the pervasiveness of earnings management in American corporate financial statements threatens the integrity of financial reporting.  Levitt referred to the “cookie jar” phenomenon wherein U.S. firms have earmarked opportunities to “find gains” when earnings are less than anticipated.  The academic research literature includes a large number of studies on earnings management strategies.  One relatively unexplored strategy is the use of stock issuances by subsidiaries to generate gains under the provisions of SEC Staff Accounting Bulletin No. 51.  Based upon a sample of 125 observations of this accounting choice over the period 1985 through 1997, our study provides compelling evidence that recognition of gains on the issuance of subsidiary stock coincides with periods when earnings fail to meet expectations (as measured by analysts’ forecasts), and that the recognition of these gains in the income statement is effective in achieving earnings expectations. Further, the amounts of these gains are large relative to pre-gain net incom

Cloudworks: social networking for learning design

Why do some social networking services work and others fail? Can we apply the best of Web 2.0 principles to an educational context? More specifically can we use this as a means of shifting teaching practice to a culture of sharing learning ideas and designs? Can we harness the potential of technologies to create more engaging learning experiences for students? These are the key questions this paper addresses. We describe how we are using the concept of 'object-orientated social networking' to underpin the creation of a social networking tool, Cloudworks, for sharing learning ideas and designs

MATHEMATICAL FORMULAS FOR CALCULATING NET RETURNS FROM PARTICIPATION IN GOVERNMENT PROGRAMS, CRP, AND CROP INSURANCE ALTERNATIVES

The purpose of this report is to provide a revised version of the publication, "Mathematical Formulas for Calculating Net Returns from Participation in Government Commodity Programs including Marketing Loans" (Williams and Barnaby, 1994). The change in design of the government commodity programs and development of several crop insurance alternatives has been significant since the previous paper was published. The formulas for calculating net returns incorporate provisions from the Farm Security and Rural Investment Act of 2002 and several crop insurance designs developed in the 1990s. Individuals conducting research or education programs will be able to use this revision for reference when estimating net returns for producers under current commodity program and crop insurance plan provisions.Agricultural Finance,