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Accredited In Business Valuation Examination Candidates' Reference Guide: A Guide For Aicpa Members Preparing For The Aicpa Accredited In Business Valuation Examination., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

Understanding And Implementing Ssars No. 8; Aicpa Practice Aid Series;, J. Russell Madray, Leslye Givarz

Guides, Handbooks and Manuals

No abstract provided.

Selective Separation Of Lead (Ii) And Cadmium (Ii) From Simulated Wastewater Solutions By Electrodeposition On Carbon Based Electrodes, Pek Yew Liew

Student Works (2000-2009)

The efficiency of electrodepositing Pb and Cd onto two carbon based electrodes glossy carbon electrode (GCE) and activated carbon paste electrode (CPE) and the selectivity of separating these metals from mixtures were investigated by cyclic voltammetry and square wave voltammetry. Good efficiency was observed in depositing Pb onto these electrodes but for Cd deposition. the efficiency was limited by the hydrogen evolution reaction at pH 3 and the dissociation of water al pH S. However, chis efficiency was improved when some amount of Pb was preplated onto the electrodes. When excess malonic acid was present in the system. the deposition …

Active And Adaptive Flow Control Of Twin-Tail Buffet And Applications, Zhi Yang

Mechanical & Aerospace Engineering Theses & Dissertations

Modern fighter aircraft with dual vertical tails are operated at high angles of attack. The vortex generated by leading edge extension (LEX) breaks down before reaching the two vertical tails. The wake of highly unsteady, turbulent flow causes unbalanced broadband aerodynamic loading on the tails and may produce severe buffet on the tails and lead to tail fatigue failure.

Flow suction along the vortex cores (FSVC) is investigated as an active control method for tail-buffet alleviation. Suction tubes have been tilted at different angles to study the control effectiveness of suction tubes orientation. Flow field response, aerodynamic loading and aeroelastic …

New Insights Into Business Continuity For Mcsb Systems Berhad, Farizah Zainuddin

Student Works (2000-2009)

Business information availability is the lifeblood of a company and is the heart of an organisation's operation. Many companies invest a lot of money in developing reliable systems and infrastructure to accommodate the business information. But not many realise the need of business continuity until disaster is actually in front of them. This research paper will look how important is business continuity in an organisation. The study covered scopes of business impact analysis as well as step by step disaster recovery and backup planning process. The subject of the study is a Public Listed company in Malaysia, MCSB Systems Berhad. …

Video Indexing And Retrieval Techniques Using Novel Approaches To Video Segmentation, Characterization, And Similarity Matching, Waleed Ezzat Farag

Computer Science Theses & Dissertations

Multimedia applications are rapidly spread at an ever-increasing rate introducing a number of challenging problems at the hands of the research community, The most significant and influential problem, among them, is the effective access to stored data. In spite of the popularity of keyword-based search technique in alphanumeric databases, it is inadequate for use with multimedia data due to their unstructured nature. On the other hand, a number of content-based access techniques have been developed in the context of image indexing and retrieval; meanwhile video retrieval systems start to gain wide attention, This work proposes a number of techniques constituting …

Karst Breakdown Mechanisms From Observations In The Gypsum Caves Of The Western Ukraine: Implications For Subsidence Hazard Assessment, Alexander Klimchouk, Vjacheslav Andrejchuk

International Journal of Speleology

The term karst breakdown is employed in this paper to denote the totality of processes and phenomena of gravitational and/or hydrodynamic destruction of the ceiling of a karst cavity and of the overlying sediments. It refers not only to the existence of a surface subsidence (collapse) feature but, first of all, to the “internal” (hidden in the subsurface) structures that precede development of a surface form. This study reports and discusses the results of direct mapping and examination of breakdown structures in the gypsum karst of the Western Ukraine, at the level of their origin, i.e. in caves. The accessibility …

Mechanisms Of Karst Breakdown Formation In The Gypsum Karst Of The Fore-Ural Region, Russia (From Observations In The Kungurskaja Cave), Vjacheslav Andrejchuk, Alexander Klimchouk

International Journal of Speleology

The fore-Ural is a classical region of intrastratal gypsum karst. The intensive development of karst in the Permian gypsums and anhydrites causes numerous practical problems, the subsidence hazard being the most severe. Mechanisms of karst breakdown formation were studied in detail in the Kunguskaya Cave area. The cave and its setting are characteristic to the region and, being a site of detalied stationary studies for many years, the cave represents a convenient location for various karst and speleological investigations. Breakdown structures related to cavities of the Kungurskaya Cave type develop by two mechanisms: gravitational (sagging and fall-in of the ceilings …

Stability Appraisal Of The Medvedova Konta Pothole, Jože Kortnik

International Journal of Speleology

Until 1956 the underground details of areas around Pokljuka were practically unknown due to the area’s non-karstic outward appearance. However, the presence of karst phenomena on this Alpine plain is undoubtedly indicated, primarily by the absence of a surface drainage network. A mathematical model was made of the Medvedova konta pothole, in which two different sets of material properties were used, corresponding to the Triassic limestone that forms the bedrock under the greater part of Pokljuka. The model simulates the gradual thinning of the ceiling of the underground hall, from the surface downwards, until its collapse. The paper presents a …

Collapse Above The World's Largest Potash Mine (Ural, Russia), Vjacheslav Andrejchuk

International Journal of Speleology

This paper reports the results of the study of a huge collapse that occurred in June 1986 within the area of the 3rd Berezniki potash mine (the Verkhnekamsky potash deposit, Ural). Processes that took place between the first appearance of a water inflow through the mine roof and the eventual collapse are reconstructed in detail. The origin and development of a cavity that induced the collapse are revealed. Two factors played a major role in the formation of the collapse: the presence of a tectonic fold/rupture zone with in both the salt sequence and the overburden (the zone of crush …

Karst Subsidence In South-Central Apulia, Southern Italy, Marco Delle Rose, Mario Parise

International Journal of Speleology

Subsidence in the karst of Apulia (Southern Italy), one of the classical karst areas of Italy, is described in this paper. The carbonate rocks that make up the geological structure of the Apulia region are affected by subsidence, which is of different type and intensity depending upon geological, topographical, and hydrogeological conditions. In particular, we discriminate between inland subsidence and coastal subsidence. Inland subsidence is generally restricted to the presence of individual cavities, either empty or partly or totally filled with deposits produced by dissolution of soluble rocks underground. Locally, such subsidence can cause severe effects on anthropogenic structures above. …

The Effects Of The Comprehensive School Improvement Process On Gifted And Talented Programming In Iowa As Perceived By Middle Level Principals And Teachers, Jean Suchsland Schneider

Dissertations and Theses @ UNI

This descriptive study examined the perceived effects of the Iowa state-mandate, the Comprehensive School Improvement (CSI) Process, for Gifted and Talented (GT) Programming in Iowa. The study examined the assumption that mandates lead to internal changes in schools, increased collaboration among various groups, and improved school programs. Based on the mandated provisions of the Iowa Administrative Code, this study compared the perceptions of middle level teachers of gifted and talented students with middle level principals and investigated two areas: (a) the perceived changes in GT Programming in Iowa from the time the CSI Process was implemented to the present time …

A Simulation Program For Electronics Skill Knowledge Instruction At A Selected Community College In Taiwan, Hung-Jen Chen

Dissertations and Theses @ UNI

Since computers came into existence, simulations have been associated with it as the two inseparable media, simulations and computers, have had a mutually beneficial effect. With the advent of the flexible microcomputer, simulation has been widely used. In recent years, computer technology has infiltrated every sector in society, especially the educational system and industrial operations where simulations are essential for satisfying both instructional and industrial needs. Simulation effectiveness research has been mixed in both the educational system and industries. Therefore, it is still necessary to evaluate how effective computer simulation is as an instructional method or strategy.

This study was …

A National Survey Of Elementary Principals' Response To The Events Of September 11, 2001, Diane Mary Mccarty

Dissertations and Theses @ UNI

The events of September 11, 2001, will be forever etched in the minds of citizens of the United States. Because students enrolled in the nation's elementary schools compose a significant segment of the population affected by these watershed events, this study investigated the responses of elementary school principals to the terrorist events of September 11. Specifically, this study sought to determine the degree to which elementary principals perceived their school's crisis management plan supported their leadership on September 11, 2001, and in the days and weeks that followed, and the degree to which elementary principals perceived these actions were connected …

Role Of A Phase: Change Moho In Stabilization And Preservation Of The Southern Uralide Orogen, Russia, Camelia C. Diaconescu, James H. Knapp

Faculty Publications

Geophysical (URSEIS experiment) and geological data from the Southern Uralides of central Russia provide the basis for a geodynamic model involving eclogitization of the Uralian crustal root in Late Triassic to Early Jurassic time as a mechanism for stabilization and preservation of this Paleozoic orogen. The crustal structure of the orogen implies eastward subduction of the East European continental crust, and balanced restoration implies a significant volume of crust (comprised of ~70% European crust, and ~30% accreted terranes) was carried to sub-Moho depths of up to 70 km. The lack of a clearly defined near-vertical incidence reflection Moho corroborated by …

Smoking Laws, High-Speed Trains, And Fishing Nets A State Constitution Does Not Make: Florida's Desperate Need For A Statutory Citizens Initiative, Ryan Maloney

University of Florida Journal of Law & Public Policy

No abstract provided.

Angular Range For Reflection Of P-Polarized Light At The Surface Of An Absorbing Medium With Reflectance Below That At Normal Incidence, R. M.A. Azzam, Ericson E. Ugbo

Electrical Engineering Faculty Publications

The range of incidence angle, 0 < φ < φ_e, over which p-polarized light is reflected at interfaces between transparent and absorbing media with reflectance below that at normal incidence is determined. Contours of constant φ_e in the complex plane of the relative dielectric constant ε are presented. A method for determining the real and imaginary parts of the complex refractive index, ε^1/2 = n + jk, which is based on measuring φ_e and the pseudo-Brewster angle φ_pB, is viable in the domain of fractional optical constants, n, k < 1.

Experimental Investigation Of Temperature Effect On Refractive Index Of Dye Laser Liquids, Şeref Yaltkaya, Ramazan Aydin

Turkish Journal of Physics

In this work, refractive index of selected dye laser solutions were measured by fiber optic sensor. The fiber optic probe was dipped into the liquids and according to Fresnel's Reflection Law, refractive index values were obtained at the wavelength of the laser utilized. The solutions consisted of Rhodamine 6G, Rhodamine B and Coumarin 481 dissolved in methanol, and ethylene glycol, respectively. Refractive index variations of the dye solutions and their solvents with temperature were measured and the refractive index temperature coefficient dn/dT were calculated at the wavelength of 780 nm.

Simulation Study Of Multilane Selectivity Bank In Automotive Industry, Sachin G. Nagane

University of Kentucky Master's Theses

This study deals with a very common problem encountered in many automotive industries. Automotive companies try to level the production of different models over time based on the demands for these models in the market. In order to achieve this, they introduce a leveled stream of cars in the beginning of the production line. But because of many reasons this leveled stream gets disturbed in its course. In order to re-level the stream, buffers are used between the shops. One such buffer is called as selectivity bank and it sits between paint shop and assembly shop. This buffer receives a …

Spatio-Temporal Variation In Activation Intervals During Ventricular Fibrillation, Sachin Anil Moghe

University of Kentucky Doctoral Dissertations

Spatio-temporal variation in activation rates during ventricular fibrillation (VF)provides insight into mechanisms of sustained re-entry during VF. This study had three objectives related to spatio-temporal dynamics in activation rates during VF.

The first objective was to quantify spatio-temporal variability in activation rates,that is, in dominant frequencies, computed from epicardial electrograms recorded during VF in swine. Results showed that temporally and spatially, dominant frequencies variedas much as 20% of the mean dominant frequency, and the mean dominant frequencies increased during first 30 sec of VF. These results suggest that activation rates are nonstationary during VF.

The second objective of the study …

Investigating The Relationship Between Yield Risk And Agrienvironmental Indicators, Nathan J. Clark

University of Kentucky Master's Theses

The U.S. crop insurance program provides subsidies and risk reduction benefits to producers. In response to enhanced income and decreased risk, farmers increase planted acres, often in more risky areas of production. The primary objective of this thesis is to determine the relationship between the environment and acreage brought into production as a result of crop insurance. This thesis does so indirectly, by examining the relationship between yield risk and a set of agri-environmental indicators. An ordinary least squares (OLS) model is used to examine this relationship. It is hypothesized that as acreage becomes more risky in terms of yield, …

Single Audits - 2002; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

Opportunities For Obtaining And Using Litigation Reserves And Disclosures, Matthew J. Barrett

Journal Articles

In late 1975, the accounting and legal professions reached an accord that led to three new professional standards: (1) a new financial accounting rule for contingencies, (2) an auditing standard addressing the requirement that an auditor obtain evidence about an audit client's contingent liabilities to determine whether the client has properly treated those items in its financial statements, and (3) the American Bar Association's Statement of Policy Regarding Lawyers' Responses to Auditors' Requests for Information under that auditing standard. The Commentary that accompanied the Statement of Policy explicitly stated that the organized bar's expectation that communications between lawyers and auditors …

An Educational Paradigm Realignment: Grade 9 Lesson Plans Interrelating And Intersectioning Multiple Intelligences, Creative Drama, And "Jabberwocky" For Application In The English Classroom, Presley A. Vischniac

Graduate Student Portfolios, Professional Papers, and Capstone Projects

No abstract provided.

Geostatistical Analysis Of The Small-Scale Distribution Of European Corn Borer (Lepidoptera: Crambidae) Larvae And Damage In Whorl Stage Corn, Robert J. Wright, Terry A. Devries, Linda J. Young, Keith J. Jarvi, Ronald C. Seymour

Department of Entomology: Faculty Publications

The small-scale spatial distribution of European corn borer, Ostrinia nubilalis (Hübner), larvae and damage in whorl stage corn, Zea mays L., was characterized using geostatistics. Spatial distribution of O. nubilalis larval feeding damage was studied at Clay Center, North Platte, and Concord, NE, during June-July 1992-1994, and spatial distribution of O. nubilalis larvae and damage was studied at Clay Center in June 1997. Semivariograms were calculated to model the change in spatial correlation with increasing distance between samples. Spatial distribution of larval damage during 1992-1994 was best described using a spherical model. Damage was spatially correlated among plants at distances …

Random Amplified Polymorphic Dna Markers For Discriminating Cochliomyia Hominivorax From C. Macellaria (Diptera: Calliphoridae), S. R. Skoda, Saowaluck Pornkulwat, John E. Foster

Department of Entomology: Faculty Publications

The screwworm, Cochliomyia hominivorax (Coquerel), is one of the most important pests of livestock in the Western Hemisphere. During early immature stages it is morphologically very similar (first instars are virtually indistinguishable) to the secondary screwworm, C. macellaria (Fabricius). Here, the utility of the random amplified polymorphic DNA–polymerase chain reaction (RAPD–PCR) was explored as a technique for developing molecular genetic markers for these two species. Of the 120 arbitrary primers screened, 21 primers produced markers that were further investigated. Seven of the 21 primers produced clear and reproducible markers that were tested with DNA of five individuals from four populations …

Automated Ontology Learning For A Semantic Web, Christopher N. Hammack, Qingfeng Lin, Hai Huang, Stephen Scott, Sharad C. Seth

School of Computing: Technical Reports

By expressing web page content in a format that machines can understand, the semantic web provides huge possibilities for the Internet and for machine reasoning. Unfortunately, there is a considerable distance between the present-day World Wide Web and the semantic web of the future. The process of annotating the Web to make it semantic web-ready is quite long and not without resistance. In this paper one mechanism for semanticizing the Web is presented. This system is known as AutoSHOE, and it is capable of categorizing pages according to one of the present HTML semantic representations (Simple HTML Ontology Extensions) by …

Centralized Vs. Distributed Connection Management Schemes Under Different Traffic Patterns In Wavelength-Convertible Optical Networks, Lu Shen, Byrav Ramamurthy

School of Computing: Conference and Workshop Papers

Centralized and Distributed methods are two connection management schemes in wavelength convertible optical networks. In the earlier work, the centralized scheme is said to have lower network blocking probability than the distributed one. Hence, much of the previous work in connection management has focused on the comparison of different algorithms in only distributed scheme or in only centralized scheme. However, we believe that the network blocking probability of these two connection management schemes depends, to a great extent, on the network traffic patterns and reservation times. Our simulation results reveal that the performance improvement (in terms of blocking probability) of …

An Analytical Model For Virtual Topology Reconfiguration In Optical Networks And A Case Study, Xi Yang, Byrav Ramamurthy

School of Computing: Conference and Workshop Papers

An analytical model for Virtual Topology Reconfiguration (VTR) in optical networks is developed. It aims at the optical networks with a circuit-based data plane and an IPlike control plane. By identifying and analyzing the important factors impacting the network performance due to VTR operations on both planes, we can compare the benefits and penalties of different VTR algorithms and policies. The best VTR scenario can be adaptively chosen from a set of such algorithms and policies according to the real-time network situations. For this purpose, a cost model integrating all these factors is created to provide a comparison criterion independent …

Two Algorithms For Shaped-Based Porosity Measures, Leen-Kiat Soh

School of Computing: Technical Reports

In this paper, we present two algorithms for shape-based porosity measures. Specifically, we describe two innovative attributes called perimeter porosity and area porosity as feature descriptors. Perimeter porosity refers to how “porous” or “weak” an image object is, while area porosity determines the degree of “branchiness” of an object. We show the applicability of the two measures through a SAR sea ice image classification example.