Digital Commons Network^™

The Investment Opportunity Set And Capitalization Versus Expensing Methods Of Accounting Choice, Dan S. Dhaliwal, William G. Heninger, K.E. Hughes Ii

Faculty Publications

This paper examines the effects of the investment opportunity set (IOS) on management's decision to capitalize or expense significant costs in two diverse settings: (1) in accounting for exploration and development (E&D) costs by firms in the oil-and-gas industry, and (2) in accounting for research and development (R&D) costs by firms (across industries) prior to 1974. We argue that the relation between the IOS and the decision to capitalize versus to expense is based upon managerial incentives to reduce the variance of accounting earnings. High-growth firms are more likely to have more variable earnings, which therefore creates greater incentives to …

Reliability Of Programmable Input/Output Pins In The Presence Of Configuration Upsets, Paul S. Graham, Nathaniel Rollins, Michael J. Wirthlin, Michael P. Caffrey

Faculty Publications

Sponsorship: Los Alamos National Laboratories (LA-UR-02-3163). Field programmable gate arrays (FPGAs) are an attractive alternative for space-based remote sensing applications. However, SRAM-based FPGAs are sensitive to radiation induced single-event upsets within the configuration memory. Such configuration upsets may change the logic, routing, and operating modes of a user FPGA design. Upsets within the configuration of an I/O block are especially troublesome as they may impact the operation of other system components. This paper will evaluate the operation of the I/O block within the Xilinx Virtex FPGA in the presence of configuration memory upsets and introduce techniques for detecting and repairing …

Surface Micromachined Force Gauges: Uncertainty And Reliability, Jonathan W. Wittwer, Troy Gomm, Larry L. Howell

Faculty Publications

Surface micromachining of micro-electro-mechanical systems (MEMS), like all other fabrication processes, has inherent variation that leads to uncertain material and dimensional parameters. By considering the effects of these variations during the design of micro force gauges, the gauge uncertainty and reliability can be estimated. Without means of calibrating micro gauges, these effects are often significant when compared to experimental repeatability. The general force gauge model described in this paper can be used to measure a wide range of forces, and simple design changes can lead to improved accuracy in measurement. A method of probabilistic design is described that is not …

Can Uptake Length In Strams Be Determined By Nutrient Addition Experiments? Results From An Interbiome Comparison Study, Patrick J. Mulholland, Jennifer L. Tanks, Jackson R. Webster, William B. Bowden, Walter K. Dodds, Stanley V. Gregory, Nancy B. Grimm, J. L. Meriam, Judy L. Meyer, Bruce J. Peterson, H. Maurice Valett, Wilfred M. Wollheim

Faculty Publications

Nutrient uptake length is an important parnmeter tor quantifying nutrient cycling in streams. Although nutrient tracer additions are the preierred method for measuring uptake length under ambient nutrient concentrations, short-term nutrient addition experiments have more irequently been used to estimate uptake length in streams. Theoretical analysis of the relationship between uptake length determined by nutrient addition experiments (Sw') and uptake length determined by tracer additions (Sw)predicted that Sw' should be consistently longer than 5,", and that the overestimate of uptake length by Sw( should be related to the level of nutrient addition above ambient concentrations and the degree of nutrient …

Making Agents Secure On The Semantic Web, Csilla Farkas, Michael N. Huhns

Faculty Publications

Agents were designed to collaborate and share information. While highly desirable for interoperability, this feature is scary from the security perspective. Illegal inferences, supported by semantic Web technology and ontologies, might enable users to access unauthorized information. In addition to semantic associations and replicated data with different sensitivity, malicious agents could also exploit statistical inferences. Although each agent in a system might behave in a desired and secure way, their combined knowledge could be used to disclose sensitive data. The research community must therefore develop and implement techniques that allow control over released data. To answer the questions related to …

The Cemetery Record Of William D. Huntington, Nauvoo Sexton, Fred E. Woods

Faculty Publications

When John Butler first visited Commerce (later known as Nauvoo) he recalled, "I asked Brother Joseph what kind of a place it was. He said it was a low, marshy, wet, damp and nasty place, but that if we went to work and improved it, it would become more healthy and the Lord would bless it for our sakes." The Prophet Joseph Smith also stated, "the name of our city (Nauvoo) is of Hebrew origin, and signifies a beautiful situation, or place, carrying with it, also, the idea of rest; and is truly descriptive of the most delightful situation... This …

Peppering Knowledge Sources With Salt: Boosting Conceptual Content For Ontology Generation, Deryle W. Lonsdale, Yihong Ding, David W. Embley, Alan Melby

Faculty Publications

This paper describes work done to explore the common ground between two different ongoing research projects: the standardization of lexical and terminological resources, and the use of conceptual ontologies for information extraction and data integration. Specifically, this paper explores improving the generation of extraction ontologies through use of a comprehensive terminology database that has been represented in a standardized format for easy tool-based implementation. We show how, via the successful integration of these two distinct efforts, it is possible to leverage large-scale terminological and conceptual information having relationship-rich semantic resources in order to reformulate, match, and merge retrieved information of …

Introduction: Globalization Of Administrative And Regulatory Practice, Charles H. Koch Jr.

Faculty Publications

No abstract provided.

Framing The Inquiry: The Social Impact Of Project Finance, Lissa Lamkin Broome

Faculty Publications

No abstract provided.

Law As Largess: Shifting Paradigms Of Law For The Poor, Deborah M. Weissman

Faculty Publications

No abstract provided.

Departing Ways: Uniformity, Disparity And Cooperation In Federal Drug Sentences, Michael A. Simons

Faculty Publications

(Excerpt)

In 1995, this law review sponsored a symposium entitled The Sentencing Controversy: Punishment and Policy in the War Against Drugs. That symposium's focus on sentencing was appropriate because, as one of the participants noted, "[s]entencing is the bottom line of the criminal justice system."  Six years later, as this current symposium makes clear, we are still waging "war" on drugs. And although this symposium is not devoted exclusively to punishment, sentencing is still a central—and vexing—battlefield in that war.

The war on drugs is fought on multiple fronts: education, treatment, interdiction, diplomacy and law enforcement. Law enforcement, however, …

Access To Justice For The Self-Represented Litigant: An Interdisciplinary Investigation By Designers And Lawyers, Ronald W. Staudt, Paula Hannaford-Agor

Faculty Publications

To assist courts, the National Center for State Courts, in partnership with the Illinois Institute of Technology's Institute of Design and the Chicago-Kent College of Law, launched a research project to examine court processes and recommend modifications to eliminate or reduce procedural barriers to access for self-represented litigants. The projects had three major tasks: (1) to identify major barriers to access to justice that self-represented litigants encounter due to court procedures and administrative requirements; (2) to employ system design methodology to redesign court processes to remove those barriers, and (3) to translate the conceptual model for redesigned court system into …

Copping A Plea To Genocide: The Plea Bargaining Of International Crimes, Nancy Amoury Combs

Faculty Publications

No abstract provided.

Disease Management And Liability In The Human Genome Era, Larry I. Palmer

Faculty Publications

No abstract provided.

Zoning, Taking, And Dealing: The Problems And Promise Of Bargaining In Land Use Planning, Erin Ryan

Faculty Publications

No abstract provided.

The Sec's Suspension And Bar Powers In Perspective, Jayne W. Barnard

Faculty Publications

Enron has brought about demands from many quarters to grant the Securities and Exchange Commission (SEC) new powers. Among the powers the SEC now seeks is the power to bar or suspend securities law violators from serving as an oflicer or director of any public company. Currently, the law assigns this power only to federal district courts. In this Essay, Professor Barnard traces the history of the current law; examining why Congress has expressly withheld suspension and bar powers from the SEC. She then argues that the courts have exercised their suspension and bar powers wisely, and that recent developments …

Disability, Employment Policy, And The Supreme Court, Michael Ashley Stein

Faculty Publications

No abstract provided.

“[Cu(Pyrazine-2-Carboxylate)2]2Cd4I8: Unprecedented 1-D Serpentine Chains And Regular 2-D Regular Metal-Organic Square Grids In A 3-D Framework., Delia M. Ciurtin, Mark D. Smith, Hans Conrad Zur Loye

Faculty Publications

A novel three-dimensional coordination polymer containing
an unprecedented one-dimensional serpentine motif conjoined
with a two-dimensional square grid motif is presented.

Redshifts And Luminosities For 112 Gamma-Ray Bursts, Bradley E. Schaefer, Ming Deng, David L. Band

Faculty Publications

Two different luminosity indicators have recently been proposed for gamma-ray bursts that use gamma-ray observations alone. They relate the burst luminosity (L) with the time lag between peaks in hard and soft energies (τlag) and the spikiness or variability of the burst's light curve (V). These relations are currently justified and calibrated with only six or seven bursts with known redshifts. We have examined BATSE data for τlag and V for 112 bursts. (1) A strong correlation between τlag and V exists, and it is exactly as predicted from the two proposed relations. This is proof that both luminosity indicators …

Manipulation Of Prenatal Hormones And Dietary Phytoestrogens During Adulthood Alter The Sexually Dimorphic Expression Of Visual Spatial Memory, Edwin D. Lephart, Trent D. Lund

Faculty Publications

In learning and memory tasks, requiring visual spatial memory (VSM), males exhibit higher performance levels compared to females (a difference attributed to sex steroid hormonal influences). Based upon the results from our companion investigation, this study examined the influence of prenatal sex steroid hormone manipulations on VSM in adulthood, as assessed in the radial arm maze. Additionally, the influence of dietary soy phytoestrogens (i.e., the presence of high or low estrogen-like compounds present in the animal's diet) on VSM was examined in combination with the prenatal hormonal manipulations. Results: Radial arm maze performance on a phytoestrogen-rich diet: 1) females treated …

Development Of Cfl-Free, Explicit Schemes For Multidimensional Advection-Reaction Equations, Hong Wang, Jiangguo Liu

Faculty Publications

We combine an Eulerian–Lagrangian approach and multiresolution analysis to develop unconditionally stable, explicit, multilevel methods for multidimensional linear hyperbolic equations. The derived schemes generate accurate numerical solutions even if large time steps are used. Furthermore, these schemes have the capability of carrying out adaptive compression without introducing mass balance error. Computational results are presented to show the strong potential of the numerical methods developed.

Visual Spatial Memory Is Enhanced In Female Rats (But Inhibited In Males) By Dietary Soy Phytoestrogens, Edwin D. Lephart, Trent D. Lund, Timothy W. West, Lilyan Y. Tian, Lihong H. Bu, Daniel L. Simmons, Kenneth Setchell, Herman Adlercreutz

Faculty Publications

In learning and memory tasks, requiring visual spatial memory (VSM), males exhibit superior performance to females (a difference attributed to the hormonal influence of estrogen). This study examined the influence of phytoestrogens (estrogen-like plant compounds) on VSM, utilizing radial arm-maze methods to examine varying aspects of memory. Additionally, brain phytoestrogen, calbindin (CALB), and cyclooxygenase-2 (COX-2) levels were determined. Results: Female rats receiving lifelong exposure to a high-phytoestrogen containing diet (Phyto-600) acquired the maze faster than females fed a phytoestrogen-free diet (Phyto-free); in males the opposite diet effect was identified. In a separate experiment, at 80 days-of-age, animals fed the Phyto-600 …

Probing D-Wave Pairing Correlations In The Pseudogap Regime Of The Cuprate Superconductors Via Low-Energy States Near Impurities, Daniel E. Sheehy, A. Adagideli, Paul M. Goldbart, Ali Yazdani

Faculty Publications

The issue of probing the pseudogap regime of the cuprate superconductors, specifically with regard to the existence and nature of superconducting pairing correlations of d-wave symmetry, is explored theoretically. It is shown that if the d-wave correlations believed to describe the superconducting state persist into the pseudogap regime, but with pair-potential phase fluctuations that destroy their long-range nature, then the low-energy quasiparticle states observed near extended impurities in the truly superconducting state should also persist as resonances in the pseudogap regime. The scattering of quasiparticles by these phase-fluctuations broadens what was (in the superconducting state) a sharp peak in the …

Evidence For Neutrino Oscillations From The Observation Of Ν̄E Appearance In A Ν̄Μ Beam, A. Aguilar, L. B. Auerbach, R. L. Burman, D. O. Caldwell, E. D. Church, A. K. Cochran, J. B. Donahue, A. Fazely, G. T. Garvey, R. M. Gunasingha, R. Imlay, W. C. Louis, R. Majkic, A. Malik, W. Metcalf, G. B. Mills, V. Sandberg, D. Smith, I. Stancu, M. Sung, R. Tayloe, G. J. Vandalen, W. Vernon, N. Wadia, D. H. White, S. Yellin

Faculty Publications

A search for ν̄μ→ν̄e oscillations was conducted by the Liquid Scintillator Neutrino Detector at the Los Alamos Neutron Science Center using ν̄μ from μ+ decay at rest. A total excess of 87.9±22.4±6.0 events consistent with ν̄ep→e+n scattering was observed above the expected background. This excess corresponds to an oscillation probability of (0.264±0.067±0.045)%, which is consistent with an earlier analysis. In conjunction with other known limits on neutrino oscillations, the LSND data suggest that neutrino oscillations occur in the 0.2-10 eV2/c4 Δm2 range, indicating a neutrino mass greater than 0.4 eV/c2. ©2001 The American Physical Society.

Precise Measurement Of Dimuon Production Cross Sections In Νμfe And Ν̄Μfe Deep Inelastic Scattering At The Fermilab Tevatron, M. Goncharov, T. Adams, A. Alton, T. Bolton, J. Goldman, P. Spentzouris, J. Conrad, B. T. Fleming, J. Formaggio, S. Koutsoliotas, J. H. Kim, C. Mcnulty, A. Romosan, M. H. Shaevitz, E. G. Stern, A. Vaitaitis, E. D. Zimmerman, R. A. Johnson, M. Vakili, N. Suwonjandee, R. H. Bernstein, L. Bugel, M. J. Lamm, W. Marsh, P. Nienaber, J. Yu, L. De Barbaro, D. Buchholz, H. Schellman, G. P. Zeller, J. Brau, R. B. Drucker, R. Frey

Faculty Publications

We present measurements of the semi-inclusive cross sections for νμ- and ν̄μ-nucleon deep inelastic scattering interactions with two oppositely charged muons in the final state. These events dominantly arise from the production of a charm quark during the scattering process. The measurement was obtained from the analysis of 5102 νμ-induced and 1458 ν̄μ-induced events collected with the NuTeV detector exposed to a sign-selected beam at the Fermilab Tevatron. We also extract a cross-section measurement from a reanalysis of 5030 νμ-induced and 1060 ν̄μ-induced events collected from the exposure of the same detector to a quad-triplet beam by the Chicago Columbia …

Swst 1: An O-Rich Planetary Nebula Around A C-Rich Central Star, Orsola De Marco, P. A. Crowther, M. J. Barlow, Geoffrey C. Clayton, A. De Koter

Faculty Publications

The hydrogen-deficient [WCL] type central star HD 167362 and its planetary nebula (PN) SwSt 1 are investigated. The central star has a carbon-rich emission-line spectrum, and yet the nebula exhibits a 10-μm emission feature from warm silicate dust, perhaps indicating a recent origin for the carbon-rich stellar spectrum. Its stellar and nebular properties might therefore provide further understanding as to the origin of the [WCL] central star class. The central star optical and UV spectra are modelled with state-of-the art non-LTE codes for expanding atmospheres, from which the stellar parameters are determined. Using the Sobolev approximation code ISA-Wind, we find …

Powwows And Identity On The Piedmont And Coastal Plains Of North Carolina, Chris J. Goertzen

Faculty Publications

No abstract provided.

A Confidence Measure For Boundary Detection And Object Selection, William A. Barrett, Eric N. Mortensen

Faculty Publications

We introduce a confidence measure that estimates the assurance that a graph arc (or edge) corresponds to an object boundary in an image. A weighted, planar graph is imposed onto the watershed lines of a gradient magnitude image and the confidence measure is a function of the cost of fixed-length paths emanating from and extending to each end of a graph arc. The confidence measure is applied to automate the detection of object boundaries and thereby reduces (often greatly) the time and effort required for object boundary definition within a user-guided image segmentation environment.

Fast Focal Length Solution In Partial Panoramic Image Stitching, William A. Barrett, Kirk L. Duffin

Faculty Publications

Accurate estimation of effective camera focal length is crucial to the success of panoramic image stitching. Fast techniques for estimating the focal length exist, but are dependent upon a close initial approximation or the existence of a full circle panoramic image sequence. Numerical solutions of the focal length demonstrate strong coupling between the focal length and the angles used to position each component image about the common spherical center. This paper demonstrates that parameterizing panoramic image positions using spherical arc length instead of angles effectively decouples the focal length Ji.om the image position. This new parameterization does not require an …

Greenland Snow Accumulation Estimates From Satellite Radar Scatterometer Data, Mark R. Drinkwater, David G. Long, Andrew W. Bingham

Faculty Publications

Data collected by the C band ERS-2 wind scatterometer (EScat), the Ku band ADEOS-1 NASA scatterometer (NSCAT), and the Ku band SeaWinds on QuikScat (QSCAT) satellite instruments are used to illustrate spatiotemporal variability in snow accumulation on the Greenland ice sheet. Microwave radar backscatter images of Greenland are derived using the scatterometer image reconstruction (SIR) method at 3-day intervals over the periods 1991–1998 and 1996–1997 for EScat and NSCAT, respectively. The backscatter coefficient σ° normalized to 40° incidence, A, and gradient in backscatter, B, in the range 20°–60° are compared with historical snow accumulation data and recent measurements …