Thomas J. Burns, 1923-1996; Professor of Accounting, Emeritus, The Ohio State University

Tom Burns, former president of the Academy of Accounting Historians and former national president of Beta Alpha Psi, died on January 10, 1996, in Columbus, Ohio, following a brief illness. He retired from Ohio State University as Deloitte & Touche Professor of Accounting in 1994. Despite the limitations imposed by severe arthritis, he continued to come to his office twice each week to talk with students and colleagues and to work on matters related to Beta Alpha Psi and The Accounting Hall of Fame

Sixty Billion Gallons by 2030: Economic and Agricultural Impacts of Ethanol and Biodiesel Expansion

Agriculture is well positioned as a feedstock source because the fuels can be utilized with current engine technologies and are compatible with the current distribution infrastructure. Commercialization of cellulosic to ethanol technology will enable fuels to be derived from a diverse portfolio of feedstocks from numerous regions of the country. The levels of ethanol production analyzed are 10, 30, and 60 billion gallons of ethanol annually by 2010, 2020 and 2030, respectively. Impacts of producing 1 billion gallons of biodiesel production by 2012 and 1.6 billion gallons by 2030 are also projected. Overall, for the period 2007 to 2030, the estimated accumulated gains in net farm income are over $210 billion; and the accumulated potential savings in government payments are estimated to be$150 billion. Due to the geographic decentralization of the production of feedstock, economic gains are projected to accrue to the majority of regions of the country. Significant expansion beyond 60 billion gallons per year would likely require expansion of the region suitable for the production of bioenergy crops, ability to convert other pastureland (beyond cropland in pasture) into energy crops; allowing CRP acreage to be used in feedstock production, increasing short-rotation wood crops in the Northeast and Northwest regions, increased yields above those assumed in the analysis, and/or increasing the efficiency of cellulosic conversion. Further research should examine the agricultural, environmental, and economic impacts of one or more these factors changing.Resource /Energy Economics and Policy,

Accounting Hall of Fame 2000 induction: Charles W. Haskins

For the induction of Charles W. Haskins: Remarks by J. Michael Cook; Citation prepared by Daniel L. Jensen, The Ohio State University, read by J. Michael Coo

EFFECTS OF THE SPEEDMAKER DEVICE ON MUSCLE ACTIVITY AND VERTICAL JUMP PERFORMANCE

This study examined the effects of the SpeedMaker device versus a control condition on jump performance and muscle activity (MA). Female collegiate lacrosse and track athletes (n=16) performed three 45 m sprints at increasing intensities of 80, 90, and 100% of maximum sprint speed either wearing the device or in a control condition. Two minutes after the sprints, athletes performed three maximal countermovement jumps (CMJ) without the device. Variables examined were flight time (FT), peak ground reaction force (PGRF), rate of force development (RFD) and MA during the CMJ. Compared to the control condition, the SpeedMaker device displayed higher PGRF and RFD (p \u3c 0.05). There was no difference (p \u3e 0.05) for FT or for MA. The SpeedMaker device enhanced some factors affecting jump flight time, but ultimately did not increase flight time or muscle activity

Accounting Hall of Fame 2000 induction: Shaun F. O\u27Malley

For the induction of Shaun f. O\u27Malley: Remarks by Robert L. Brown, PricewaterhouseCoopers; Citation prepared by Daniel L. Jensen, The Ohio State University, read by Robert L. Brown, PricewaterhouseCoopers; Response by Shaun f. O\u27Malley, PricewaterhouseCooper

Darwinian Selection and Non-existence of Nash Equilibria

We study selection acting on phenotype in a collection of agents playing local games lacking Nash equilibria. After each cycle one of the agents losing most games is replaced by a new agent with new random strategy and game partner. The network generated can be considered critical in the sense that the lifetimes of the agents is power law distributed. The longest surviving agents are those with the lowest absolute score per time step. The emergent ecology is characterized by a broad range of behaviors. Nevertheless, the agents tend to be similar to their opponents in terms of performance.Comment: 4 pages, 5 figure

Effective temperature in driven vortex lattices with random pinning

We study numerically correlation and response functions in non-equilibrium driven vortex lattices with random pinning. From a generalized fluctuation-dissipation relation we calculate an effective transverse temperature in the fluid moving phase. We find that the effective temperature decreases with increasing driving force and becomes equal to the equilibrium melting temperature when the dynamic transverse freezing occurs. We also discuss how the effective temperature can be measured experimentally from a generalized Kubo formula.Comment: 4 pages, 4 figure

Accounting Hall of Fame 1999 induction: Ray J. Groves

For the induction of Ray J. Groves there were: Remarks by Dennis R. Beresford, University of Georgia; citation by Daniel L. Jensen, The Ohio State University; Response by Ray J. Groves, Ernst & Young, retired, and Legg Mason Merchant Banking, Inc

1991 Accounting Hall of Fame induction: Raymond J. Chambers

1991 Accounting Hall of Fame induction: Raymond J. Chambers with introduction by Murray Wells (Chairman and Professor, University of Sydney); Induction citation by Daniel L. Jensen (Ernst & Young Professor of Accounting Department of Accounting and Management Information Systems College of Business, The Ohio State University); Response by Raymond John Chambers (Professor Emeritus of Accounting University of Sydney, Australia

Accounting Hall of Fame 1997 Induction: John Campbell Burton; Accounting Hall of Fame 1997 Induction: Thomas Junior Burns

For John Cambell Burton\u27s induction, Remarks were made by Donald J. Kirk, Columbia University, and the Citation was written by Dnaiel L. Jensen, The Ohio State University, and read by Donald J. Kirk with a Response by John C. Burton, Columbia University. For Thomas Junior Burns\u27 induction, the Citation was written by Daniel L. Jensen, The Ohio State University, and read by Andrew D. Bailey, Jr., University of Illinois at Urbana-Champaign