Diode and protection fuse unit Patent

Single electrical circuit component combining diode, fuse, and blown indicator with elongated tube of heat resistant transparent materia

Moving Towards a Culturally Diverse Accounting Profession

This paper discusses the increasing diversity in the accounting profession. Evidence is presented substantiating that over one third of recent accounting graduates are from ethnic minority backgrounds, the majority of whom are Asian/Pacific Islanders. In our university specific data, we find an even higher percentage (71%) of ethnic minorities receiving accounting degrees, with Asian/Pacific Islanders as the majority group. We also show that over one fourth of new accounting graduates hired by accounting firms are ethnic minorities of which fifty percent are Asian/Pacific Islanders

Minimally Allowed Neutrinoless Double Beta Decay Rates From Approximate Flavor Symmetries

Neutrinoless double beta decay ($\beta\beta0\nu$) is among the only realistic probes of Majorana neutrinos. In the standard scenario, dominated by light neutrino exchange, the process amplitude is proportional to $m_{ee}$, the $e-e$ element of the Majorana mass matrix. Naively, current data allows for vanishing $m_{ee}$, but this should be protected by an appropriate flavor symmetry. All such symmetries lead to mass matrices inconsistent with oscillation phenomenology. I perform a spurion analysis to break all possible Abelian symmetries that guarantee vanishing $\beta\beta0\nu$ rates and search for minimally allowed values. I survey 230 broken structures to yield $m_{ee}$ values and current phenomenological constraints under a variety of scenarios. This analysis also extracts predictions for both neutrino oscillation parameters and kinematic quantities. Assuming reasonable tuning levels, I find that $m_{ee}>4\times 10^{-6}$ eV at 99% confidence. Bounds below this value might indicate the Dirac neutrino nature or the existence of new light (eV-MeV scale) degrees of freedom that can potentially be probed elsewhere.Comment: 19 Pages, 4 .eps Figures, 3 Table

Was the Accounting Profession Really That Bad?

To gain insight into the extent of malpractice in the State of California prior to the Passage of Sarbanes-Oxley, we examined the nature and magnitude of complains filed with the California Board of Accountancy (CBA) against both licensed and unlicensed accountants during the fiscal years 2000, 2001, and 2002. The CBA currently licenses and regulates over 73,000 licenses, with 1,431 complaints filed during the period reviewed. Disciplinary actions were taken against 283 different licensees for the three fiscal years reviewed. SEC issues were involved in 19 cases, theft or embezzlement 46 cases, public accounting malpractice 146 cases, improper retention of client records 11 cases, cheating on the CPA examination 9 cases, and miscellaneous other 52 cases. Over half of the complaints involved public accounting issues. Audit related complaints accounted for 48%, tax related complaints 36%, and compilations or reviews accounted for 16% of the complaints. These statistics were in line with the experience of the AICPA Professional Liability program. Within the above sections, the paper contains specifics with regards to the most common problems identified as a result of this work. While a number of interesting facts were discovered, one item of particularly interest was the significant number of claims that involved non-profit organizations. CBA administrators do not believe there is any greater tendency for non profit reporting versus for profit reporting, thus appearing to indicate this is just an area that has a greater possibility of accounting malpractice

Development of high thermal conductivity polymeric materials for spacecraft use Final report, 1 Jul. 1966 - 31 May 1969

High thermal conductivity polymeric materials for spacecraft applications using phenyl compound

Thermally conducting electron transfer polymers

New polymeric material exhibits excellent physical shock protection, high electrical resistance, and thermal conductivity. It is especially useful for electronic circuitry, such as subminiaturization of components and modular construction of circuits

Improved thermally conducting electron transfer polymers

Development of polymers with improved heat transfer coefficients for use in encapsulating electronic modules is discussed. Chemical reactions for synthesizing the polymers are described and thermodynamic and physical properties are analyzed

Deconfinement vs. chiral symmetry and higher representation matter

The interplay of deconfinement and chiral symmetry restoration are considered in terms of effective theories. We generalize the earlier model studies by considering fermions in higher representations, and study the finite temperature phase diagrams of SU(2) and SU(3) gauge theories with two fermion flavors in fundamental, adjoint or two-index symmetric representations. We discuss our results in relation to recent lattice simulations on these theories and outline possible applications in the context of dynamical electroweak symmetry breaking.Comment: 13 pages, 6 figure