Influences from early accounting literature on contemporary research

This study explored the citation of pre-1960 literature in a body of contemporary accounting research. In a database of nearly 11,000 citations from 428 source articles, 117 pre-1960 accounting citations were identified. From the set of 413 nonhistorical articles, forty pre-1960 accounting citations were found. This study also examined the breadth of coverage of these citations and their distribution among journals. The results showed that many pre-1960 accounting documents traditionally considered important were not cited. This result may be useful to accounting historians by helping them to identify early research traditions that are in danger of being forgotten by nonhistorians

Materials research for aircraft fire safety

The thermochemical and flammability characteristics of two polymeric composites currently in use and seven others being considered for use as aircraft interior panels are described. The properties studied included: (1) limiting oxygen index of the composite constituents; (2) fire containment capability of the composite; (3) smoke evolution from the composite; (4) thermogravimetric analysis; (5) composition of the volatile products of thermal degradation; and (6) relative toxicity of the volatile products of pyrolysis. The performance of high-temperature laminating resins such as bismaleimides is compared with the performance of phenolics and epoxies. The relationship of increased fire safety with the use of polymers with high anaerobic char yield is shown. Processing parameters of the state-of-the-art and the advanced bismaleimide composites are detailed

Use of historical data in accounting research: The case of the American Sugar Refining Company

In 1908, the American Sugar Refining Company (ASR) reversed its long-held policy of secrecy as to its financial condition and performance. Prior work, applying contemporary capital market methods to ASR security price data of that period, has suggested a value to ASR shareholders of this policy reversal. This paper examines the historical record of that time and presents additional evidence on this matter, particularly in terms of identifying potentially confounding events occurring during the period under study. The results of this analysis suggest a difficulty in attributing observed abnormal returns to ASR\u27s secrecy policy reversal on the basis of the results obtained from applying capital markets methods. This analysis is useful for scholars interested in applying modern capital market methods to historical data. It highlights the significance of the possible effects of contemporaneous historical events, focuses attention on the importance of a deep understanding of the historical period studied, and suggests a value in combining historical and empirical-markets methods to gain a richer understanding of the events and conditions in the time period under study

Apollo command module mockup flammability tests

Apollo command module mockup flammability tests using three different atmosphere

Full-scale aircraft cabin flammability tests of improved fire-resistant materials, test series 2

Full-scale aircraft flammability tests in which the effectiveness of new fire-resistant materials was evaluated by comparing their burning characteristics with those of other fire-resistant aircraft materials were described. New-fire-resistant materials that are more economical and better suited for aircraft use than the previously tested fire-resistant materials were tested. The fuel ignition source for one test was JP-4; a smokeless fuel was used for the other test. Test objectives, methods, materials, and results are presented and discussed. The results indicate that, similar to the fire-resistant materials tested previously, the new materials decompose rather than ignite and do not support fire propagation. Furthermore, the new materials did not produce a flash fire

Peters v. Denver

Peters v. Denver is a civil action charging legal malpractice on the part of attorney D.C. Denver. Paul Peters was tried and convicted on charges of aggravated battery and attempted murder. Along with his co-defendant, Carl Chastis, Peters was co-represented by Denver the time of their arrest through verdict. Neither defendant testified in the criminal trial. Instead, the defense offered aggressive cross-examination of the State\u27s witnesses (both forensic and fact) and presented two alibi witnesses to testify that during the time period of the crime both Chastis and Peters had been at a social club playing poker. Nevertheless, both men were convicted on all charges and Peters received a prison sentence of life with parole after 20 years. In this suit Peters charges that Denver provided his defense under an impermissible conflict of interest between his duties to the two criminal defendants, depriving Peters of proper representation and leading to his conviction. Defendant asserts that his conduct of the defense was proper in all respects, and that any conflicts were fully, knowingly, and permissibly waived by plaintiff. Through the testimony of the parties and expert witnesses and the presentation of exhibits focused on the interaction between Peters and Denver, students will have the opportunity to analyze the duties of attorneys to their clients and pitfalls presented by those duties. This well-balanced case could go either way, and its ethics issues are a subject for challenging questions to witnesses as well as well-reasoned closing arguments.https://scholarlycommons.pacific.edu/facultyteaching/1035/thumbnail.jp

Brucella 'HOOF-Prints': strain typing by multi-locus analysis of variable number tandem repeats (VNTRs)

BACKGROUND: Currently, there are very few tools available for subtyping Brucella isolates for epidemiological trace-back. Subtyping is difficult because of the genetic homogeneity within the genus. Sequencing of the genomes from three Brucella species has facilitated the search for DNA sequence variability. Recently, hypervariability among short tandem repeat sequences has been exploited for strain-typing of several bacterial pathogens. RESULTS: An eight-base pair tandem repeat sequence was discovered in nine genomic loci of the B. abortus genome. Eight loci were hypervariable among the three Brucella species. A PCR-based method was developed to identify the number of repeat units (alleles) at each locus, generating strain-specific fingerprints. None of the loci exhibited species- or biovar-specific alleles. Sometimes, a species or biovar contained a specific allele at one or more loci, but the allele also occurred in other species or biovars. The technique successfully differentiated the type strains for all Brucella species and biovars, among unrelated B. abortus biovar 1 field isolates in cattle, and among B. abortus strains isolated from bison and elk. Isolates from the same herd or from short-term in vitro passage exhibited little or no variability in fingerprint pattern. Sometimes, isolates from an animal would have multiple alleles at a locus, possibly from mixed infections in enzootic areas, residual disease from incomplete depopulation of an infected herd or molecular evolution within the strain. Therefore, a mixed population or a pool of colonies from each animal and/or tissue was tested. CONCLUSION: This paper describes a new method for fingerprinting Brucella isolates based on multi-locus characterization of a variable number, eight-base pair, tandem repeat. We have named this technique "HOOF-Prints" for Hypervariable Octameric Oligonucleotide Finger-Prints. The technique is highly discriminatory among Brucella species, among previously characterized Brucella strains, and among unrelated field isolates that could not be differentiated by classical methods. The method is rapid and the results are reproducible. HOOF-Printing will be most useful as a follow-up test after identification by established methods since we did not find species-specific or biovar-specific alleles. Nonetheless, this technology provides a significant advancement in brucellosis epidemiology, and consequently, will help to eliminate this disease worldwide

High yield non-detergent isolation of photosystem I-light-harvesting chlorophyll II membranes from spinach thylakoids: Implications for the organization of the PS I antennae in higher plants

© 2015 by The American Society for Biochemistry and Molecular Biology, Inc. Styrene-maleic acid copolymer was used to effect a non-detergent partial solubilization of thylakoids from spinach. A high density membrane fraction, which was not solubilized by the copolymer, was isolated and was highly enriched in the Photosystem (PS) I-light-harvesting chlorophyll (LHC) II supercomplex and depleted of PS II, the cytochrome b6/f complex, and ATP synthase. The LHC II associated with the supercomplex appeared to be energetically coupled to PS I based on 77 K fluorescence, P700 photooxidation, and PS I electron transport light saturation experiments. The chlorophyll (Chl) a/b ratio of the PS I-LHC II membranes was 3.2 ± 0.9, indicating that on average, three LHC II trimers may associate with each PS I. The implication of these findings within the context of higher plant PS I antenna organization is discussed

Place Attachment and Recreational Constraints Relating to Fire Management

This paper presents a study of visitors to the Big Sur region of California during summer 2001. An onsite survey was administered to visitors to USDA Forest Service day-use areas and at developed campgrounds. Place attachment, observations relating to fires and fire management, and perceived recreational constraints owing to wildland fire and fire management are examined. The results indicate that place dependence and place identity influence some perceived constraints and observations of fire conditions. A discussion of the findings is provided, emphasizing the importance of managers’ understanding of visitors’ perceptions relating to fire and fire management