32,241 research outputs found
GASB Statement No. 31: Why No Controversy?
Fair value reporting of investments in the financial statements of commercial enterprises is required under FASB Statement No. 115. The standard created much controversy when issued due to provisions that changes in fair values of certain investments were recognized in the operating statement. A major concern to many organizations was the volatility these recognized, but unrealized, changes in fair value would create in reported earnings. When the GASB issued Statement No. 31 requiring fair value reporting of investments there was little controversy concerning volatility to reported earnings of governmental entities, even though the standard required much broader application of fair value reporting. This study examined a possible explanation for the lack of controversy surrounding fair value reporting in the public sector. An analysis of the financial reports of the major U.S. municipalities provided empirical evidence of the significance of investments earnings to municipal revenues, investment assets to total assets, and the significance of changes in fair values of investments to investment earnings and total revenues. Financial reports and accompanying notes for fiscal years 1994 to 1998 were examined. Results indicate that overall, investments earnings were not a significant component of governmental fund revenues. However, investment earnings were significant for certain governmental fund types. The difference between costs and fair market values of investments also did not appear to be material to most governmental funds. The minimal impact of the fair value reporting on earnings offers a partial explanation for the lack of debate surrounding adoption of fair value reporting of investment by governmental entities
Dynamics of particle-particle collisions in a viscous liquid
When two solid spheres collide in a liquid, the dynamic collision process is slowed by viscous dissipation and the increased pressure in the interparticle gap as compared with dry collisions. This paper investigates liquid-immersed head-on and oblique collisions, which complements previously investigated particle-on-wall immersed collisions. By defining the normal from the line of centers at contact, the experimental findings support the decomposition of an oblique collision into its normal and tangential components of motion. The normal relative particle motion is characterized by an effective coefficient of restitution and a binary Stokes number with a correlation that follows the particle-wall results. The tangential motion is described by a collision model using a normal coefficient of restitution and a friction coefficient that are modified for the liquid effects
Aerodynamic heating in large cavities in an array of RSI tiles
A large panel of reusable surface insulation (RSI) tiles including lost tile cavities was aerothermally tested in the Langley 8 foot high temperature structures tunnel to determine both the heat load within the cavities and the structural performance of the RSI surrounding the cavities. Tests were conducted with a turbulent boundary layer at a nominal free stream Mach number of 6.6, a total temperature of 1800 K, a Reynolds number per meter of 5 million, and a dynamic pressure of 62 kPa. The maximum aerodynamic heating to the floor of the cavity was two to three times the normal surface heating. The cavity heating rates agreed with data from other facilities and were successfully correlated with an empirical equation. A zippering failure occurred to a tile downstream of a double tile cavity when the separated flow attached to the floor of the cavity and forced the tile from its position
Polarized light scattering by aerosols in the marine atmospheric boundary layer
The intensity and polarization of light scattered from marine aerosols affect visibility and contrast in the marine atmospheric boundary layer (MABL). The polarization properties of scattered light in the MABL vary with size, refractive index, number distributions, and environmental conditions. Laboratory measurements were used to determine the characteristics and variability of the polarization of light scattered by aerosols similar to those in the MABL. Scattering from laboratory-generated sea-salt-containing (SSC) [NaCl, (NH4)2SO4, and seawater] components of marine aerosols was measured with a scanning polarization-modulated nephelometer. Mie theory with Gaussian and log normal size distributions of spheres was used to calculate the polarized light scattering from various aerosol composition models and from experimentally determined distributions of aerosols in the marine boundary layer. The modeling was verified by comparison with scattering from distilled water aerosols. The study suggests that polarimetric techniques can be used to enhance techniques for improving visibility and remote imaging for various aerosol types, Sun angles, and viewing conditions
Aerodynamic force and moment characteristics of spheres and cones at mach 7.0 in methane-air combustion products
Aerodynamic force and moment characteristics of spheres and cones at hypersonic speeds in methane-air combustion product
The role of dust in "active" and "passive" low-metallicity star formation
We investigate the role of dust in star formation activity of extremely
metal-poor blue compact dwarf galaxies (BCDs). Observations suggest that star
formation in BCDs occurs in two different regimes: "active" and "passive". The
"active" BCDs host super star clusters (SSCs), and are characterised by compact
size, rich H2 content, large dust optical depth, and high dust temperature; the
"passive" BCDs are more diffuse with cooler dust, and lack SSCs and large
amounts of H2. By treating physical processes concerning formation of stars and
dust, we are able to simultaneously reproduce all the above properties of both
modes of star formation (active and passive). We find that the difference
between the two regimes can be understood through the variation of the
"compactness" of the star-forming region: an "active" mode emerges if the
region is compact (with radius \la 50 pc) and dense (with gas number density
\ga 500 cm). The dust, supplied from Type II supernovae in a compact
star-forming region, effectively reprocesses the heating photons into the
infrared and induces a rapid H2 formation over a period of several Myr. This
explains the high infrared luminosity, high dust temperature, and large H2
content of active BCDs. Moreover, the gas in "active" galaxies cools (\la 300
K) on a few dynamical timescales, producing a "run-away" star formation episode
because of the favourable (cool) conditions. The mild extinction and relatively
low molecular content of passive BCDs can also be explained by the same model
if we assume a diffuse region (with radius \ga 100 pc and gas number density
\la 100 cm). We finally discuss primordial star formation in
high-redshift galaxies in the context of the "active" and "passive" star
formation scenario.Comment: Astronomy and Astrophysics, in press, 16 pages, 8 figure
The size--density relation of extragalactic HII regions
We investigate the size--density relation in extragalactic HII regions, with
the aim of understanding the role of dust and different physical conditions in
the ionized medium. First, we compiled several observational data sets for
Galactic and extragalactic HII regions and confirm that extragalactic HII
regions follow the same size (D)--density (n) relation as Galactic ones.
Motivated by the inability of static models to explain this, we then modelled
the evolution of the size--density relation of HII regions by considering their
star formation history, the effects of dust, and pressure-driven expansion. The
results are compared with our sample data whose size and density span roughly
six orders of magnitude. We find that the extragalactic size--density relation
does not result from an evolutionary sequence of HII regions but rather
reflects a sequence with different initial gas densities (``density
hierarchy''). Moreover, the size of many HII regions is limited by dust
absorption of ionizing photons, rather than consumption by ionizing neutral
hydrogen. Dust extinction of ionizing photons is particularly severe over the
entire lifetime of compact HII regions with typical gas densities of greater
than 10^3 cm^{-3}. Hence, as long as the number of ionizing photons is used to
trace massive star formation, much star-formation activity could be missed.
Such compact dense environments, the ones most profoundly obscured by dust,
have properties similar to ``maximum--intensity starbursts''. This implies that
submillimeter and infrared wavelengths may be necessary to accurately assess
star formation in these extreme conditions both locally and at high redshift.Comment: 18 pages, 11 figures, accepted for publication in Astronomy and
Astrophysic
The impulsive motion of a liquid resulting from a particle collision
When two particles collide in a liquid, the impulsive acceleration due to the rebound produces a pressure pulse that is transmitted through the fluid. Detailed measurements
were made of the pressure pulse and the motion of the particles by generating controlled collisions with an immersed dual pendulum. The experiments were performed for a range of impact velocities, angles of incidence, and distances between the wall and the pairs of particles. The radiated fluid pressure was measured using a high-frequency-response pressure transducer, and the motion of the particles was recorded using a high-speed digital camera. The magnitude of the impulse pressure was found to scale with the particle velocity, the particle diameter and the density of the fluid. Additionally, a model is proposed to predict the impulse field in the fluid based on the impulse pressure theory. The model agrees well with the experimental measurements
Photographic Record of a Greater Roadrunner (Geococcyx californianus) from Drew County, Arkansas
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