Digital Commons Network^™

Reporting On The Costs Of Start-Up Activities, Draft Dated 1/8/1998, Sent To Fasb, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Management's Discussion And Analysis; Statement On Standards For Attestation Engagements 8;, American Institute Of Certified Public Accountants. Auditing Standards Board

AICPA Professional Standards

No abstract provided.

Not-For-Profit Organizations Industry Developments - 1998; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Agricultural Producers And Agricultural Cooperatives With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Agribusiness Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Airlines With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Civil Aeronautics Subcommittee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Federal Government Contractors With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Government Contractors Guide Special Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Common Interest Realty Associations With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Common Interest Realty Associations Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Construction Contractors With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Construction Contractor Guide Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Entities With Oil And Gas Producing Activities With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Oil And Gas Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Audits Of Property And Liability Insurance Companies With Conforming Changes As Of May 1, 1998; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Insurance Companies Committee

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Aerodynamic Interference For Hypersonic Missiles At Low Angle Of Attack, Harlan F. Nelson, Derek G. Hillstrom

Mechanical and Aerospace Engineering Faculty Research & Creative Works

A Euler code is used to predict the flow field over a hypersonic missile and to determine the carryover factors KW(B), fin lift in the presence of the body, and KB(W), lift produced by the body in the presence of the fins. The missile is assumed to have cruciform, delta fins in the + orientation and an aspect ratio of 1.529. Results are presented as a function of fin span at Mach 6, 8, and 10, for a 2-deg angle of attack. Two ratios of specific heats, 1.4 and 1.3, are considered to partially account for vibrational excitation effects. Both …

Sr‐ And Ni‐Doped Lacoo3 And Lafeo3 Perovskites: New Cathode Materials For Solid‐Oxide Fuel Cells, Kevin Huang, Hee Y. Lee, John B. Goodenough

Faculty Publications

An improved cathode material for a solid‐oxide fuel cell would be a mixed electronic and oxide‐ion conductor with a good catalytic activity for oxygen reduction at an operating temperature T _op ≥ 700°C and a thermal expansion matched to that of the electrolyte and interconnect. We report on the properties of Sr‐ and Ni‐doped LaCoO₃ and LaFeO₃ perovskites that meet these criteria. Single‐phase regions were determined by X‐ray diffraction, and thermogravimetric analysis measurements were used to obtain the temperatures above which oxygen loss, and hence oxide‐ion conductivity, occurs. The conductivity and Seebeck measurements indicate the coexistence of both …

Aviation Products Liability For Manufacturing And Design Defects: Two Recent Developments, David I. Levine, Carel J. Stolker

Faculty Scholarship

No abstract provided.

Thermodynamic Modeling And Analysis Of Human Stress Responses, Satish C. Boregowda

Mechanical & Aerospace Engineering Theses & Dissertations

A novel approach based on the second law of thermodynamics is developed to investigate the psychophysiology and quantify human stress level. Two types of stresses (thermal and mental) are examined. A Unified Stress Response Theory (USRT) is developed under the new proposed field of study called Engineering Psychophysiology. The USRT is used to investigate both thermal and mental stresses from a holistic (human body as a whole) and thermodynamic viewpoint. The original concepts and definitions are established as postulates which form the basis for thermodynamic approach to quantify human stress level. An Objective Thermal Stress Index (OTSI) is developed by …

Acceleration Simulation Of A Vehicle With A Continuously Variable Power Split Transmission., Zhijian Lu

Graduate Theses, Dissertations, and Problem Reports (ETD)

A continuously variable transmission system has often been considered for automobiles. It offers the potential to allow the engine to operate at peak efficiency without disturbing the driver with discrete shifts. The application of CVTs in automobiles has been attempted for many years. This concept has been rapidly developed in the last twenty years. The shaft-to-shaft belt CVT is now the most commonly used CVT product in the automobiles. The main drawback of this kind of CVT is limited torque capacity and the modest power efficiency. This prevents the belt CVT from being used in the vehicles with large displacement …

American Workers In The Soviet Union Between The World Wars: From Dream To Disillusionment., Vincent Edward Baker

Graduate Theses, Dissertations, and Problem Reports (ETD)

This is a an examination of those Americans who went to the Soviet Union to live and work during the interwar period, and what became of them. Why they went, how many went, and whether they survived the experience. American attitudes, both private and public of the Soviet Union are also discussed.

Contact Characterization And Persistent Photoconductivity Effects In Mbe Grown N-Type Gallium Nitride., Stuart Thomas Frazier

Graduate Theses, Dissertations, and Problem Reports (ETD)

Over the last two decades researchers have tried to grow wide band gap semiconductors for their use as blue light and ultraviolet laser diodes, and for solar blind ultraviolet detectors. III-V nitrides have been investigated for over twenty years. Gallium nitride is one such wide band gap semiconductor that has gained much attention [1]. Gallium nitride is a very hard material, is chemically stable and can withstand high temperatures. Early on, Metalorganic Chemical Vapor Deposition (MOCVD) and Metalorganic Vapor Phase Epitaxy (MOVPE) were the choices of growth techniques for gallium nitride. However, as a potential alternate, many researchers have recently …

A Study Of Impact Using 80-Derometer Rubber., Steven Harold Howard

Graduate Theses, Dissertations, and Problem Reports (ETD)

The purpose of this work was to model and test an intermediate material that would absorb impact loads induced during deployment of a deployable rollover protective structure (ROPS) designed for use on a farm tractor. The design criteria required that the intermediate material, under compressive loads, maintain the integrity of all moving parts while introducing a minimum impact time of 0.005 seconds. A "ring" shaped part made of 80-Derometer rubber (a product of the Goodyear Corporation) was incorporated into the impact region of the ROPS deployment mechanism. Theoretical calculations were made based on energy balance equations and 2-D Working Model …

A Toolbox Of Intelligent Solutions For Hydraulic Fracturing Models., Andrei Sergiu Popa

Graduate Theses, Dissertations, and Problem Reports (ETD)

The purpose of this study is to develop a Front-End and an Optimization Routine that will help petroleum engineers to design optimum treatment schedules for hydraulic fracturing. This tool reduces the time engineers spend designing optimum treatment schedules by proposing a solution based on virtual intelligence. Neural networks and genetic algorithms are integrated in a software application to achieve the objective of this study. A methodology to reduce the total number of layers to four characteristic layers was developed. Using this methodology, two types of neural networks were trained. A new selection method was developed for the genetic algorithm process. …

An Object Relationship Framework And Persistence In Java., Srinivas S. Vangari

Graduate Theses, Dissertations, and Problem Reports (ETD)

The main objective of this thesis is to provide the design and implementation of an object relationship framework in Java where objects can form relationships with other objects dynamically at runtime. Relationships among objects have long been recognized as the important semantic constructs facilitating ease of analysis & design of large complex systems. Almost all modeling techniques have notations to describe the existence of relationships among software components. But unfortunately the relationships identified in analysis stage could not be mapped to the equivalent high-level language constructs during the implementation because of lack of high level semantic support for relationships in …

Environmental-Assisted Fracture Behavior Of Iron Aluminides Using Moire Interferometry With Digital Image Processing., Zhongrun Li

Graduate Theses, Dissertations, and Problem Reports (ETD)

The aim of this research is to investigate the fracture behavior of iron aluminides under various environments. Comparative crack growth tests of three iron aluminides (Fe-28Al-5Cr, at% with various additivies like Zr,C or B)were carried out under air, oxygen or water environment. Moiré interferometry was applied to obtain whole-field displacement, crack growth rate, stress intensity factor, and crack-tip strain fields. A digital image processing (DIP) procedure was developed to obtain the strain distributions. Test results showed that the presence of small amount of moisture is sufficient to cause significant embrittlement in iron aluminides. Furthermore, specimens tested in water environment have …

Organizational Culture And Leadership At Berea College: An Historical Inquiry Into Saga Development And Underlying Cultural Assumptions., Gerald Emerson Wood

Graduate Theses, Dissertations, and Problem Reports (ETD)

Culture is a pervasive concept that is not easily encompassed in any one definition. Culture within an organization is both process and product. It is both a dynamic agent of influence within the temporal and spatial context of organizational life and an object of study approached from the actor's point of view and thickly described. My general interest is in the cultural context of colleges, and more specifically in the part that culture has played in the formation and transformation of the mission and role of Berea College as it has sought to educate marginalized people for nearly 150 years. …

Determination Of Residual Stress Using Phase Shift Moire Interferometry., Wenhong Xu

Graduate Theses, Dissertations, and Problem Reports (ETD)

In this research, a combined hole-drilling/phase shift moire interferometry method was applied to determine the residual stress state. This new method overcomes the drawbacks of the conventional hole-drilling/strain-gage method in that it has the advantage of high sensitivity full field measurement. For a cracked structure, the integrity of the structure depends not only on the external applied loads but also on residual stress state at the crack tip. Hence, determination of the residual stress intensity at the crack tip is essential to ensure the safety of the structure. In this research a hole-drilling/phase-shift moire interferometry method was developed to measure …

Fracture Mechanics Of Human Cortical Bone: The Relationship Of Geometry, Microstructure And Composition With The Fracture Of The Tibia, Femoral Shaft And The Femoral Neck., Yener Nail Yeni

Graduate Theses, Dissertations, and Problem Reports (ETD)

Bone fracture is a major health problem in old population with its complications leading to mortality and morbidity. Therapies mostly involve preventing bone mass loss. Individuals with high bone mass, however, may still suffer fractures suggesting that additional components such as bone microstructure and composition may be responsible for increased fracture risk in the elderly. The relationship of bone constituents with bone fragility, however, is not well-understood. A better understanding of these relationships will help improving therapies by controlling the relevant biological processes. Bone is a composite material with many constituents such as osteons embedded with vascular channels, collagen fibers, …

Leafy Spurge (Euphorbia Esula) Response To Ac 263,222, Robert A. Masters, Daniel D. Beran, Fernando Rivas-Pantonja

Leafy Spurge Database

No abstract provided.

Implications Of Second-Best Theory For Administrative And Regulatory Law: A Case Study Of Public Utility Regulation, Andrew P. Morriss

Faculty Scholarship

Compared to early twentieth century policy analysts, we have available today extensive tools of "comparative institutional analysis,'' increasingly sophisticated economic models,3 vastly increased and widely distributed computing power, and gigabytes of data. Despite all this, we simply have not come to grips with the implications of second-best theory for regulatory interventions. Moreover, policy must address not only the economic implications of second-best theory but the legal and political implications as well: policymakers must consider the interaction of potential shortcomings of the legal and political tools available when they design the solutions to be implemented with those tools.

The failure to …

The Digests Of Pennsylvania, Joel Fishman

Law Faculty Publications

Published case law in Pennsylvania dates from the colonial period and constitutes one of the largest collections of court decisions in American law. Digests have long stood as an important tool for those conducting research in this material, with the first appearing not long after the cases themselves. Mr. Fishman helps to document the history of Pennsylvania digests by reviewing their publication, beginning with the early nineteenth century to the present. A bibliography is appended.

Parametric Study Of Dust Generation With Rock Ridge Breakage Analysis Using A Simulated Continuous Miner., Venkata Babu Achanti

Graduate Theses, Dissertations, and Problem Reports (ETD)

Efficient rock breakage is a result of optimum use of available resources in a continuous mining system. Research demonstrates that specific respirable dust must be kept at a minimum in order to produce the optimum parameters of rock breakage process. A cutting process that induces large chips of cut product results in minimum respirable dust. To produce larger chips of cut product, a correct inter-play of several bit geometry related parameters is essential. As the ridges/lands between two adjacent grooves are removed, a free surface is available for subsequent cuts. The nature of ridge failure is a function of the …

A Design Of Fault Tolerant Flight Control Systems For Sensor And Actuator Failures Using On-Line Learning Neural Networks., Younghwan An

Graduate Theses, Dissertations, and Problem Reports (ETD)

The research in this document focuses on the performance of a neural network-based fault tolerant system within a flight control system. This fault tolerant flight control system integrates sensor and actuator failure detection, identification, and accommodation (SFDIA and AFDIA). The SFDIA task is achieved by incorporating a main neural network (MNN) and a set of n decentralized neural networks (DNNs) for a system with n sensors assumed to be without physical redundancy. Particularly, the purpose of the MNN is to detect a wide variety of sensor failures while the purpose of the DNNs is to identify the particular sensor that …

Perceptions Of Puerto Rican Undergraduates Of Reasons For Their Academic Success., Maria Teresa Baxter

Graduate Theses, Dissertations, and Problem Reports (ETD)

The purpose of this study was to learn what might have contributed to the academic success of Puerto Rican undergraduates. The investigation centered around the perceptions of the participants about the role and significance of socio-economic status, compatibility of the home and school environments, bilingualism, encouragement, and motivation. A qualitative design was used. Ten participants of Puerto Rican origin, undergraduate students at a major university in the northeast were interviewed at their university. The data was recorded on audio cassette tapes. The answers to the questionnaire suggested that the participants had families who valued education regardless of their socio-economic status. …