The Management Of Research And Development And The Relevance Of Financial Accounting

This study investigates alternatives to current financial accounting treatment of research and development expenditures in United States public corporations.  A questionnaire survey was sent to members of the Financial Directors Network of the Industrial Research Institute of America, representing over forty percent of private research and development in the United States.   Background research and the survey indicate that if the financial reporting of research and development is modified, research and development will increase and a shift from short?term to long?term projects will occur; and finally United States public corporations will more effectively compete in the international markets

Overeating Behavior and Striatal Dopamine with 6-[18F]-Fluoro-L-m-Tyrosine PET

Eating behavior may be affected by dopamine synthesis capacity. In this study, 6-[18F]-fluoro-L-m-tyrosine (FMT) positron emission tomography (PET) uptake in striatal subregions was correlated with BMI (kg/m2) and an estimate of the frequency of prior weight loss attempts in 15 healthy subjects. BMI was negatively correlated with FMT uptake in the dorsal caudate. Although the association between BMI and FMT uptake in the dorsal caudate was not significant upon correction for age and sex, the association fell within the range of a statistical trend. Weight loss attempts divided by years trying was also negatively correlated with FMT uptake in the dorsal putamen (P = .05). These results suggest an association between low dorsal striatal presynaptic dopamine synthesis capacity and overeating behavior

Alumina and Synthesis Intermediates Derived from Diethylkaluminum Amide, Benzaldehyde and Water

The reaction of diethylaluminum amide [Et2AINH2] with benzaldehyde in toluene produces a solution of ethylaluminoxane polymer [EtAlO] and hydrobenzamide [PhCH=NCH(Ph)N=CHPh]. Alumina then is precipitated by the addition of water. Transition aluminas that may be useful in heterogeneous catalyst applications are obtained after calcining. Details of the chemistry of solution intermediates according to 1H NMR and the properties of the alumina product according to surface area analyses and powder x-ray diffraction are described

The Lag Model Applied to High Speed Flows

The Lag model has shown great promise in prediction of low speed and transonic separations. The predictions of the model, along with other models (Spalart-Allmaras and Menter SST) are assessed for various high speed flowfields. In addition to skin friction and separation predictions, the prediction of heat transfer are compared among these models, and some fundamental building block flowfields, are investigated

FAPRI 2005 U.S. and World Agricultural Outlook

Crop Production/Industries, Livestock Production/Industries,

FAPRI 2006 U.S. and World Agricultural Outlook

The FAPRI 2006 U.S. and World Agricultural Outlook presents projections of world agricultural production, consumption, and trade under average weather patterns, existing farm policy, and policy commitments under current trade agreements and custom unions. Despite continued high energy prices, world economic growth is expected to remain strong in the coming decade, above 3% per annum. Other major drivers of the 2006 baseline include new bio-energy policies in several large countries, EU sugar policy reform, sanitary and phytosanitary (SPS) shocks in livestock and poultry markets, and movements in the exchange rate.Crop Production/Industries, International Relations/Trade, Livestock Production/Industries,

UA3/3/1 Analysis of the Demand for Married Student Housing at WKU, 1966-1967

The purpose of this study is to bring forth relevant information needed to determine the feasibility of an investment project for a married student housing complex on the campus of Western Kentucky University. Only the demand side of the market is analyzed; a potential investor will have the construction and land costs for such an enterprise at his disposal. With the information presented in this study it is hoped that a decision to construct a housing complex will be forthcoming. The study group attempted to present information that will allow a potential investor to make an intelligent decision as to the profitability of the investment. It is hoped that the critical questions concerning the investment have been answered by this study. The time period in which the study was carried out was January, 1967 to June, 1967, i.e., the second semester of the 1966-67 school year. The information presented was obtained from a single sample of the married population. Seventy married family units (8.4 percent of the population) were stratified according to class standing (Freshman, Sophomore, Junior, Senior, and Graduate) and then picked randomly within the class stratifications. A more desirable method would have been a sequential sampling method, but the time and expense of the method did not allow its use. Future studies can be carried out in order to substantiate the data presented at this time. The estimated size of the investment would seem to warrant at least one more comprehensive examination of the market in order that a more exact market character can be determined. The study group contacted state institutions that have married housing units in order to see if any useful information could be obtained from their experience in the determination of market character and size of their married students. None of the schools contacted had conducted a market study prior to the construction of such a housing unit. Discovering this factor did not disturb the study group. It was assumed that the market character at the various educational institutions would be significantly different with reference to income, rent, family size, etc., that no useful comparison could be made. The reason for this assumption rests on the fact that the educational institutions differ in such things as type and size of the graduate program and community size and industrial development. These factors have a direct influence on the family unit\u27s income, numbers, and the rate of growth of the married student body. The purpose of contacting the various institutions was to examine the methodology used in the study of the market for married student housing

Contrasting watershed-scale trends in runoff and sediment yield complicate rangeland water resources planning

Rangelands cover a large portion of the earth's land surface and are undergoing dramatic landscape changes. At the same time, these ecosystems face increasing expectations to meet growing water supply needs. To address major gaps in our understanding of rangeland hydrologic function, we investigated historical watershed-scale runoff and sediment yield in a dynamic landscape in central Texas, USA. We quantified the relationship between precipitation and runoff and analyzed reservoir sediment cores dated using cesium-137 and lead-210 radioisotopes. Local rainfall and streamflow showed no directional trend over a period of 85 years, resulting in a rainfall–runoff ratio that has been resilient to watershed changes. Reservoir sedimentation rates generally were higher before 1963, but have been much lower and very stable since that time. Our findings suggest that (1) rangeland water yields may be stable over long periods despite dramatic landscape changes while (2) these same landscape changes influence sediment yields that impact downstream reservoir storage. Relying on rangelands to meet water needs demands an understanding of how these dynamic landscapes function and a quantification of the physical processes at work