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2004

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Aicpa Ethics Committee Proposes Outsourcing Disclosure Rule, American Institute Of Certified Public Accountants. Professiona Ethics Executive Committee Aug 2004

Aicpa Ethics Committee Proposes Outsourcing Disclosure Rule, American Institute Of Certified Public Accountants. Professiona Ethics Executive Committee

Guides, Handbooks and Manuals

No abstract provided.


Board Of Directors Meeting Minutes (August 9, 2004), Dmacc Aug 2004

Board Of Directors Meeting Minutes (August 9, 2004), Dmacc

Board of Directors Meeting Minutes

This file contains the minutes from the Des Moines Area Community College Board meeting held on August 9, 2004.


Expensing Isn't The Only Option: Alternatives To The Fasb's Stock Option Expensing Proposal, Benjamin A. Templin Aug 2004

Expensing Isn't The Only Option: Alternatives To The Fasb's Stock Option Expensing Proposal, Benjamin A. Templin

ExpressO

This paper reviews the arguments for and against the Financial Accounting Standard Board's (FASB) proposal to require that corporations expense options. It identifies two major goals of the proposed rule -- 1) clarity in financial statements and 2) a reduction of corporate fraud by removing the incentive of options. To address these two goals, I adopt a framework of Information Reforms v. Rules of the Game Reforms. The article starts with a history of FASB Statement No. 123 Accounting for Stock-based Compensation and also analyzes the Congressional legislation that attempts to block the measure, the Stock Option Accounting Reform Act. …


August 7, 2004 (Pages 4093-4400), Pennsylvania Legislative Reference Bureau Aug 2004

August 7, 2004 (Pages 4093-4400), Pennsylvania Legislative Reference Bureau

Volume 34 (2004)

No abstract provided.


Evaluation Of Chromium Mobility In An Electrokinetic Environment, Christopher Michael Fetters Aug 2004

Evaluation Of Chromium Mobility In An Electrokinetic Environment, Christopher Michael Fetters

Theses and Dissertations

The purpose of this research was to determine the potential effect indigenous ions may have on the effectiveness of electrokinetic remediation of chromium contaminated soils. A synthetic soil matrix was tested in conjunction with four common ion pairs found in soils and ground water. The results of this study indicate that the interaction of the indigenous ions is sufficient to inhibit the effectiveness of the electrokinetic remediation process. The mobility of chromium through the soil was altered in the presence of high concentrations of the indigenous ions. Further study in this area will be required to address the effect of …


Commencement Exercises - August 2004, Prairie View A&M University Aug 2004

Commencement Exercises - August 2004, Prairie View A&M University

Commencement and Convocation Exercises

No abstract provided.


Methanogenic Generation Of Biogas From Synthesis-Gas Fermentation Wastewaters, Katherine Ann Taconi Aug 2004

Methanogenic Generation Of Biogas From Synthesis-Gas Fermentation Wastewaters, Katherine Ann Taconi

Theses and Dissertations

As societies around the world become increasingly more dependent on fossil based fuels, the need to investigate alternative fuel sources becomes more pressing. Renewable, biomass-based carbon sources obtained from the biosphere can be gasified to produce synthesis gas, which can in turn be fermented to produce fuel-grade ethanol. A byproduct of ethanol production via fermentation is acetic acid. An optimized ethanol fermentation process should produce a wastewater stream containing less than 2 g/L of acetic acid. This is not enough acid to justify recovery of the acid; however it is a high enough concentration that treatment of the stream is …


Steady State 1d Modeling Of Pem Fuel Cell And Characterization Of Gas Diffusion Layer, Venkata Ramesh Chilukuri Aug 2004

Steady State 1d Modeling Of Pem Fuel Cell And Characterization Of Gas Diffusion Layer, Venkata Ramesh Chilukuri

Theses and Dissertations

In this work, a steady-state, one-dimensional model was developed for the cathode side of the PEM fuel cell. The model results compared well with available literature results. The effects of operating temperature, cathode gas pressure, cathode gas porosity, and membrane thickness were studied. Carbon materials used for the gas diffusion layer (GDL) were characterized. The materials were: untreated and Teflon-treated carbon paper and untreated and Teflon-treated carbon cloth. Physisorption data were analyzed using the BET and the BJH methods to determine surface area and pore size distribution. Capillary flow porometry measurements provided the bubble point, mean flow, and smallest pore …


Examination Of The Effects Of Biosurfactant Concentration On Natural Gas Hydrate Formation In Seafloor Porous Media, Charles E. Woods Aug 2004

Examination Of The Effects Of Biosurfactant Concentration On Natural Gas Hydrate Formation In Seafloor Porous Media, Charles E. Woods

Theses and Dissertations

Various porous media were tested with biosurfactant solutions (rhamnolipid or Emulsan) at concentrations ranging from 0 ppm to 1000 ppm. The biosurfactant solutions in the presence of porous media often showed substantial gas hydrate catalyzation, localization on selected surfaces, and/or specific hydrate form (massive, stratified, dispersed.) At 1000-ppm concentrations of rhamnolipid, all porous media surfaces exhibited the same hydrate formation rate increase of 187% over the control. The curves generated for rhamnolipid or Emulsan concentration versus peak hydrate formation rate resembled certain classical adsorption curves. Bentonite and aragonite showed hydrate catalyzation properties with or without biosurfactants. The preference for hydrate …


Experimental And Modeling Studies Of Clay/Polydicyclopentadiene Resin Nanocomposites, Mitra Yoonessi Aug 2004

Experimental And Modeling Studies Of Clay/Polydicyclopentadiene Resin Nanocomposites, Mitra Yoonessi

Theses and Dissertations

Hybrid organic-inorganic nanocomposites have received considerable attention during the last five years due to their unexpected properties. This work incorporated nanodispersed organically modified montmorillonite clay into polydicyclopentadiene resin matrices. Montmorillonite consists of 1 nm platelet sheets with a 2:1 structure, consisting of an alumina octahedral layer sandwiched between two silica tetrahedral layers. The relative weak forces between platelets allow small molecules like water, solvents and monomers as well as polymers, to enter into the interlayer spacings between the platelet sheets. In-situ polymerization of highly delaminated clay/dicyclopentadiene(DCPD) dispersions was used to prepare clay/polydicyclopentadiene (polyDCPD) nanocomposites. Highly delaminated composites were characterized using …


Production Of Ethanol From The Fermentation Of Synthesis Gas, Christine Evon Morrison Aug 2004

Production Of Ethanol From The Fermentation Of Synthesis Gas, Christine Evon Morrison

Theses and Dissertations

Ethanol produced from lignocellulosic agricultural products and waste is an environmentallyriendly alternative to petroleum-derived fuel. Lignocellulosic biomass is gasified producing synthesis gas, which is composed of CO, CO2, and H2. Synthesis gas is fermented via anaerobic biocatalyst. The bacterium was grown in a fructose-rich medium then concentrated in ethanol production medium for synthesis gas fermentation. While the known ethanol-producing bacterium Clostridium ljungdahlii was used to provide baseline values for synthesis gas utilization and ethanol production, synthesis gas fermentation were conduced with a culture discovered at Mississippi State University. Additionally, efforts were made to isolate other anaerobic cultures capable of fermenting …


Investigation Into The Effect Of Various Metals' Ionic Charge And Size On Their Mobility Under The Influence Of Electrokinetics, Prashanth R. Buchireddy Aug 2004

Investigation Into The Effect Of Various Metals' Ionic Charge And Size On Their Mobility Under The Influence Of Electrokinetics, Prashanth R. Buchireddy

Theses and Dissertations

This research investigates the effect of ionic charge and size on the mobility of specific metal ionic species in sandy soil under an electric field. During Phase-I experiments, three ions: lithium, lead and, aluminum were initially selected for study. Since the resistance of the cell varied with time, power could not be maintained constant. Therefore, a numerical integration technique was adopted to compare the results. These results show that the mobility of the ions increased with the increase in valence of the ions (for lithium and lead). However, aluminum interacted with and adsorbed to sand. To overcome this problem, aluminum …


Murray Ledger And Times, August 7, 2004, Murray Ledger And Times Aug 2004

Murray Ledger And Times, August 7, 2004, Murray Ledger And Times

The Murray Ledger & Times

No abstract provided.


Clemson Commencement Program, August 2004, Clemson University Aug 2004

Clemson Commencement Program, August 2004, Clemson University

Clemson Commencement Programs

No abstract provided.


Prepared To Teach, But Not To Be A Teacher: Case Studies Of First Year Teachers, Monica Huggins Riley Aug 2004

Prepared To Teach, But Not To Be A Teacher: Case Studies Of First Year Teachers, Monica Huggins Riley

Theses and Dissertations

Britt (1998) indicated that to get to the heart of the complex issues first year teachers face, it is necessary to give first year teachers an opportunity to tell their own stories of their experiences as neophytes. The purpose of this study was to share the experiences of first year teachers. Of particular interest was how well these first year teachers believed their teacher preparation program had prepared them. The research question posed for this study was: How do graduates of Mississippi State University describe their first year teaching experience? A multiple-case design was used in this research study. Because …


Effect Of Operating Parameters On The Growth Rate Of Solution Grown Crystals, Kumar Vedantham Aug 2004

Effect Of Operating Parameters On The Growth Rate Of Solution Grown Crystals, Kumar Vedantham

Theses and Dissertations

In this work, crystallization experiments were carried out on four separate aqueous solutions of adipic acid, ammonium sulfate, urea and L-glutamic acid to measure the growth rate of these crystals under varying values of temperature, stirrer speed, cooling rate and holding time. All experiments were carried out in the Mettler Toledo LabMax, which is an automated laboratory reactor. A polarized light microscope was used to capture the images of the crystals and Image Pro Plus software was used for the analysis of crystal samples. Due to technical difficulties, the data could not be measured for adipic acid, ammonium sulfate or …


Synthesis Of A Serially Complete And Homogeneous Evaporation Data Set For The Southeastern Region Of The United States, Christopher Lee Bell Aug 2004

Synthesis Of A Serially Complete And Homogeneous Evaporation Data Set For The Southeastern Region Of The United States, Christopher Lee Bell

Theses and Dissertations

Daily pan evaporation data are poorly collected. This thesis uses different methods to correct these inadequate data, and make them usuable for many scientific purposes. Nine Southeastern region states with a total of 83 evaporation sites were chosen to represent the study region. These data were corrected to be serially complete and homogeneously sound for the entire stations' period of record. After the data corrections were made, temporal and spatial analyses were completed. These analyses help display the functionality of these corrected data. This study provides an enhanced understanding of the evaporation regime of the Southeastern region and makes an …


Optical Fiber Humidity Sensor Based On Evanescent Wave Scattering, Lina Xu Aug 2004

Optical Fiber Humidity Sensor Based On Evanescent Wave Scattering, Lina Xu

Theses and Dissertations

An optical fiber humidity sensor has been devised using a porous sol-gel silica (PSGS) coating as a transducer. Evanescent wave scattering (EWS) in the PSGS coating. PSGS particles are highly hydrophilic and have a strong tendency to absorb water molecules from the surrounding environment. The absorbed water molecules form a thin layer on the inner surface of the pores inside the porous silica and enhance EWS, from which an indicatory signal can be obtained. The humidity sensor presented in this thesis has a fast response, is reversible, low cost, and has a broad dynamic relative humidity range from 3.6?0-6% to …


Production Of Acetic Acid From The Fermentation Of Synthesis Gas, Jackson Walker Ford Aug 2004

Production Of Acetic Acid From The Fermentation Of Synthesis Gas, Jackson Walker Ford

Theses and Dissertations

In recent years economic, environmental, and strategic concerns over the use of petroleum resources have led to increased interest in renewable resources. Biomass gasification produces a synthesis gas composed of primarily carbon monoxide, hydrogen, and carbon dioxide, which can be fermented into a variety of fuels and chemicals. This study evaluated the performance of a two-stage approach to batch synthesis gas fermentations. The first stage employs a rich medium optimized for cell growth, while the second stage is designed to maximize production of acetic acid from synthesis gas. This two-stage approach is hypothesized to be more metabolically efficient than previous …


Cal Poly Alumnus Pledges $4 Million To Help Renovate Mustang Stadium – Gift From Alex And Faye Spanos Makes Stadium Project A Reality, Public Affairs Office Aug 2004

Cal Poly Alumnus Pledges $4 Million To Help Renovate Mustang Stadium – Gift From Alex And Faye Spanos Makes Stadium Project A Reality, Public Affairs Office

Press Releases

No abstract provided.


On The Green Vol. 34 No. 19 August 6, 2004, Gallaudet University Aug 2004

On The Green Vol. 34 No. 19 August 6, 2004, Gallaudet University

2001-2010

On the Green is an internal publication of Gallaudet College, which later became Gallaudet University. It notified employees of updates around the campus and in the broader community, including new construction and the establishment of new academic programs. Running until 2010, it was supplanted by various forms of online mass communications across multiple audiences.


Qualidade E Eqüidade Na Educação Básica Brasileira: A Evidência Do Saeb-2001, José Francisco Soares Aug 2004

Qualidade E Eqüidade Na Educação Básica Brasileira: A Evidência Do Saeb-2001, José Francisco Soares

Education Policy Analysis Archives (EPAA)

This work uses data from SAEB–National System for Evaluation of Basic Education–to describe the cognitive achievement of 4th, 8th and 11th grade Brazilian basic education students. The achievement is measured on a scale that is the same for all grade levels. The test items are chosen to cover a synthesis of the curriculum frameworks of all Brazilian states. The achievement level of the great majority of the students does not meet the officially recommended levels. ...


We Are…Marshall, August 6, 2004, Office Of Marshall University Communications Aug 2004

We Are…Marshall, August 6, 2004, Office Of Marshall University Communications

We Are ... Marshall: the Newsletter for Marshall University 1999-2023

No abstract provided.


University Dining Services Takes National Grand Prize, University Of Montana--Missoula. Office Of University Relations Aug 2004

University Dining Services Takes National Grand Prize, University Of Montana--Missoula. Office Of University Relations

University of Montana News Releases, 1928, 1956-present

No abstract provided.


Education Policy Analysis Archives 12/38 , Arizona State University, University Of South Florida Aug 2004

Education Policy Analysis Archives 12/38 , Arizona State University, University Of South Florida

College of Education Publications

Qualidade e eqüidade na educação básica Brasileira :a evidência do SAEB-20011 / José Francisco Soares.


Um Names New University Center Director, University Of Montana--Missoula. Office Of University Relations Aug 2004

Um Names New University Center Director, University Of Montana--Missoula. Office Of University Relations

University of Montana News Releases, 1928, 1956-present

No abstract provided.


Vol.32 N.21 August 5th 2004, Brown Publishing Company Aug 2004

Vol.32 N.21 August 5th 2004, Brown Publishing Company

Black Voice News

No abstract provided.


The Influence Of Socioeconomic Factors On Kentucky's Public School Accountability System: Does Poverty Impact School Effectiveness?, Robert Lyons Aug 2004

The Influence Of Socioeconomic Factors On Kentucky's Public School Accountability System: Does Poverty Impact School Effectiveness?, Robert Lyons

Education Policy Analysis Archives (EPAA)

... Results of this study showed that 39.9% to 55.5% of the variance of the CATS [Commonwealth Accountability Testing System] indices was shared by school socioeconomic factors. Analysis of this interim target model for the 2000-2002 biennium showed that for elementary and middle schools this model negated the biasing effects of socioeconomic factors, but not for high schools. ...


Unh And Durham Host Daylong Educational Session On Hate Crimes, Erika Mantz Aug 2004

Unh And Durham Host Daylong Educational Session On Hate Crimes, Erika Mantz

Media Relations

No abstract provided.


Education Policy Analysis Archives 12/37 , Arizona State University, University Of South Florida Aug 2004

Education Policy Analysis Archives 12/37 , Arizona State University, University Of South Florida

College of Education Publications

Influence of socioeconomic factors on Kentucky, Äôs public school accountability system : does poverty impact school effectiveness? / Robert Lyons.