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2006

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Exergy Metric For The Assesment Of Material Processing In Manufacturing, Venkata- Sandeep Boddapati Jan 2006

Exergy Metric For The Assesment Of Material Processing In Manufacturing, Venkata- Sandeep Boddapati

University of Kentucky Master's Theses

Exergy utilization calculations have been in the past repeatedly used to quantify the quality and quantity of energy used in thermal energy processes. This thesis is an attempt to derive a common language exergy utilization and compare for the first time two entirely different manufacturing processes, namely material processing by a mechanical method of straining of the material and simple heating of the same mass of the material using exergy utilization as a metric. The exergy utilization of material processing is determined by performed work and utilized heat transfer using 1) Ramberg-Osgood equation and 2) Lumped heat capacitance method. A …


Synthesis And Evaluation Of Pyridinium Derivatives As Central Nervous System Nicotinic Acetylcholine Receptor Ligands, Joshua Thomas Longen Ayers Jan 2006

Synthesis And Evaluation Of Pyridinium Derivatives As Central Nervous System Nicotinic Acetylcholine Receptor Ligands, Joshua Thomas Longen Ayers

University of Kentucky Doctoral Dissertations

This project utilized synthesis and in vitro assays to generate antagonist SARs at various nAChR subtypes. Alkylation of the pyridino nitrogen of the nicotine molecule afforded subtype specific antagonists at a42* nAChR subtypes and nAChR subtypes that mediate nicotine-evoked dopamine release. Using this data, a series of mono-azaaromatic quaternary salts were produced and evaluated in binding and functional assays for a42* and a7* nAChR subtypes and nAChR subtypes that mediate nicotine-evoked dopamine release. Additionally, bis-azaaromatic quaternary salts were synthesized and evaluated in the same assays. Two potent lead compounds were identified. N-n-dodecylnicotinium iodide (NDDNI) was found to be very potent …


The Utility Of The Structured Inventory Of Malingered Symptomatology As A Screen For The Feigning Of Neurocognitive Deficit And Psychopathology In A Civil Forensic Sample, Yvonne Renee Alwes Jan 2006

The Utility Of The Structured Inventory Of Malingered Symptomatology As A Screen For The Feigning Of Neurocognitive Deficit And Psychopathology In A Civil Forensic Sample, Yvonne Renee Alwes

University of Kentucky Master's Theses

Detection of malingering is a significant concern in forensic psychological assessments. The best-validated tests currently available are time-intensive for both test-takers and mental health professionals. Thus, well-validated, brief screening measures for malingering would be useful in a forensic environment. The Structured Inventory of Malingered Symptomatology (SIMS; Smith andamp; Burger, 1997) has demonstrated potential in this role. The present study attempts replication of previous studies while extending validation from analogue and male criminal forensic samples to both men and women in a civil forensic setting. The SIMS accuracy in the detection of both neurocognitive and psychiatric symptom feigning is evaluated by …


Bosonization Vs. Supersymmetry, Herbert Morales Jan 2006

Bosonization Vs. Supersymmetry, Herbert Morales

University of Kentucky Doctoral Dissertations

We study the conjectured equivalence between the O(3) Gross-Neveu model and the supersymmetric sine-Gordon model under a naive application of the bosonization rules. We start with a review of the equivalence between sine-Gordon model and the massive Thirring model. We study the models by perturbation theory and then determine the equivalence. We find that the dependence of the identifications on the couplings can change according to the definition of the vector current. With the operator identifications of the special case corresponding to a free fermionic theory, known as the bosonization rules, we describe the equivalence between the massless Thirring model …


Theory And Application Of Helium And Helium-Like Ions In Astrophysical Environments, Ryan Lucian Porter Jan 2006

Theory And Application Of Helium And Helium-Like Ions In Astrophysical Environments, Ryan Lucian Porter

University of Kentucky Doctoral Dissertations

A complete model of helium-like line and continuum emission in astrophysical plasmas has been incorporated into the plasma simulation code CLOUDY. All elements between He and Zn are treated, any number of levels can be considered, and a full treatment of radiative and collisional processes is included. This includes photoionization from all levels, line transfer including continuum pumping and destruction by background opacities, scattering, and collisional processes. The model is calculated self-consistently with the ionization and thermal structure of the surrounding nebula. The result is a complete line and continuum spectrum of the nebula. The model helium atom is described …


Validation Of The Miller Forensic Assessment Of Symptoms Test (M-Fast) In A Civil Forensic Population, Jessica A. Clark Jan 2006

Validation Of The Miller Forensic Assessment Of Symptoms Test (M-Fast) In A Civil Forensic Population, Jessica A. Clark

University of Kentucky Master's Theses

The Miller Forensic Assessment of Symptoms Test (M-FAST) is a relatively new measure shown to be a valid and effective tool for screening psychiatric malingering in criminal forensic and psychiatric inpatient settings. The present study attempts to cross-validate the M-FAST in civil forensic and neurologic samples. Three-hundred-eight civil forensic patients referred by their attorneys for neuropsychological testing were studied. Assessment batteries administered included tests of both psychiatric and neurocognitive feigning. Based on these gold standards, 4 sets of contrasts were formed in order to examine how the M-FAST performs in identifying psychiatric malingering, neurocognitive malingering, any malingering (including either or …


The Effects Of Thematic Importance On Recall Of Children With Attention Deficit Hyperactivity Disorder And Comparison Children, Rebecca Alycson Flake Jan 2006

The Effects Of Thematic Importance On Recall Of Children With Attention Deficit Hyperactivity Disorder And Comparison Children, Rebecca Alycson Flake

University of Kentucky Master's Theses

This study examined the recall of televised stories for younger (4-6 years) and older (7-9 years) children with and without ADHD under two different viewing conditions (toys present/toys absent). Each child watched two Rugrats television programs, once with toys present and once with toys absent. Immediately after viewing a program, the child completed a free recall of the observed story. Nonreferred childrens recall increased more than ADHD childrens as importance level increased, and older nonreferred children recalled more information overall than older children with ADHD. For the toys condition, children with ADHD had smaller correlations between the story units recalled …


Relative Energy Calibration Of The Tjnaf Hall-B Photon Tagger And Investigation Of Limitations Of The Photon Tagging Technique, Marianna Gabrielyan Jan 2006

Relative Energy Calibration Of The Tjnaf Hall-B Photon Tagger And Investigation Of Limitations Of The Photon Tagging Technique, Marianna Gabrielyan

University of Kentucky Master's Theses

In this work we report on two sets of measurements involving the Hall-B photon tagging system of the Tomas Jefferson National Accelerator Facility. The relative energy calibration of the tagging counters was performed by using the PrimEx pair spectrometer and a series of high position resolution micro-strip detectors. The photon energies were determined by forming coincidence between the tagger and the e+ e- pairs for several values of the pair spectrometer magnetic field between 0.36T to 1.9T (total of 180 fields). The second set of measurements, collected in conjunction with the Fall 2004 PrimEx run, investigated inherent limitations on the …


Developmental Changes In Attention And Comprehension Among Children With Adhd And Comparison Children, Ursula Louise Bailey Jan 2006

Developmental Changes In Attention And Comprehension Among Children With Adhd And Comparison Children, Ursula Louise Bailey

University of Kentucky Master's Theses

Children with ADHD have significant attentional problems that affect their academic performance. Because many of the typical symptoms of ADHD manifest themselves in classrooms, these attentional problems may have an impact on comprehension and its course of development. This is a significant area of interest because the academic success of a child requires being able to recall and comprehend information. Effective comprehension requires being able to understand both causal (why?) and factual (what?) questions. The purposes of this study are use the television viewing methodology and 1) to employ a longitudinal investigation and compare patterns of developmental change among children …


Adversity Politics: The Effect Of Structure And Ideology On American Politcal Outcomes, Jeffrey Allen Fine Jan 2006

Adversity Politics: The Effect Of Structure And Ideology On American Politcal Outcomes, Jeffrey Allen Fine

University of Kentucky Doctoral Dissertations

Divided government has been studied at length in the political science literature, much of which has focused on the effect of this phenomenon on various legislative outcomes. Despite this high level of attention, the literature has employed a narrow definition of divided government that equates the phenomenon with divided party control. This dissertation demonstrates that divided government is comprised of several distinct components, of which party control is only part. To determine whether government is truly divided, one must include measures of both party (party control and the strength of party majorities) and ideology (in terms of the ideological distance …


Investigating Age-Related Inhibitory Deficits In Spatial Working Memory, Joann Lianekhammy Jan 2006

Investigating Age-Related Inhibitory Deficits In Spatial Working Memory, Joann Lianekhammy

University of Kentucky Master's Theses

Age-related inhibitory effects were investigated during spatial memory performance. In Experiment 1, 15 young (M = 20 years) and 16 old adults (M = 70 years) completed two spatial tasks (i.e., Block Suppression Test, Corsi Block Tapping Test) that differed in need for inhibitory processing. Accuracy differences within each task revealed age-related differences in spatial working memory and between task differences revealed that older adults had difficulty ignoring irrelevant items. Experiment 2 (10 young, 10 old adults) examined whether the distractibility of irrelevant items in the inhibition task (i.e. BST) accounted for the age-related inhibitory effects. Findings were largely consistent …


The Role Of Book Type In The Retention Of Novel Vocabulary Among Children African American Children With Vocabulary Deficits, Sherri Lovelace Jan 2006

The Role Of Book Type In The Retention Of Novel Vocabulary Among Children African American Children With Vocabulary Deficits, Sherri Lovelace

University of Kentucky Doctoral Dissertations

Research has shown that cultural differences and the lack of experiences in the lives of young children can affect the rate of vocabulary development. In particular, children from different ability, socioeconomic status, and culturally and linguistically diverse groups are considered at risk for later academic achievement because their home experiences and word usage may be incongruent with that of the mainstream school cultural environment. Therefore, it has been suggested that to decrease the gap between children in need of vocabulary development and their typically achieving peers, instruction in vocabulary should systematically provide information about words and their uses. Thus, the …


Ecological Weed Management For Organic Farming Systems, Derek M. Law Jan 2006

Ecological Weed Management For Organic Farming Systems, Derek M. Law

University of Kentucky Master's Theses

Two field studies examining direct ecological weed control practices were conducted in Lexington, Kentucky. The first evaluated weed control efficacy and influence on yields of several mulches in two organically-managed bell pepper (Capsicum annum) production systems for two years. Peppers were planted in double rows in flat, bare ground or on black polyethylene-covered raised beds with drip irrigation, and four mulches (straw, compost, wood chips, and undersown white dutch clover (Trifolium repens L.) living mulch) were applied to the two production systems. In both years, polyethylene-covered raised beds produced higher yields than the flat, bare ground system. In the second …


Destruction Study Of Toxic Chlorinated Organics Using Bimetallic Nanoparticles And Membrane Reactor: Synthesis, Characterization, And Modeling, Yit-Hong Tee Jan 2006

Destruction Study Of Toxic Chlorinated Organics Using Bimetallic Nanoparticles And Membrane Reactor: Synthesis, Characterization, And Modeling, Yit-Hong Tee

University of Kentucky Master's Theses

Zero-valent metals such as bulk iron and zinc are known to dechlorinate toxicorganic compounds. Enhancement in reaction rates has been achieved through bimetallicnanosized particles such as nickel/iron (Ni/Fe) and palladium/iron (Pd/Fe). Batchdegradation of model compounds, trichlroethylene (TCE) and 2,2'-dichlorobiphenyls(DCB), were conducted using bimetallic Ni/Fe and Pd/Fe nanoparticles. Completedegradation of TCE and DCB is achieved at room temperature. Zero-valent iron, as themajor element, undergoes corrosion to provide hydrogen and electrons for the reductivecatalytic hydrodechlorination reaction. The second dopant metals of nickel and palladium(in nanoscale) act as catalyst for hydrogenation through metal hydride formation thatproduces completely dechlorinated final product. Different compositions of …


Khatri-Rao Products And Conditions For The Uniqueness Of Parafac Solutions For Ixjxk Arrays, Heather Michele Clyburn Bush Jan 2006

Khatri-Rao Products And Conditions For The Uniqueness Of Parafac Solutions For Ixjxk Arrays, Heather Michele Clyburn Bush

University of Kentucky Doctoral Dissertations

One of the differentiating features of PARAFAC decompositions is that, under certain conditions, unique solutions are possible. The search for uniqueness conditions for the PARAFAC Decomposition has a limited past, spanning only three decades. The complex structure of the problem and the need for tensor algebras or other similarly abstract characterizations provided a roadblock to the development of uniqueness conditions. Theoretically, the PARAFAC decomposition surpasses its bilinear counterparts in that it is possible to obtain solutions that do not suffer from the rotational problem. However, not all PARAFAC solutions will be constrained sufficiently so that the resulting decomposition is unique. …


Empirical Processes For Estimated Projections Of Multivariate Normal Vectors With Applications To E.D.F. And Correlation Type Goodness Of Fit Tests, Christopher Paul Saunders Jan 2006

Empirical Processes For Estimated Projections Of Multivariate Normal Vectors With Applications To E.D.F. And Correlation Type Goodness Of Fit Tests, Christopher Paul Saunders

University of Kentucky Doctoral Dissertations

Goodness-of-fit and correlation tests are considered for dependent univariate data that arises when multivariate data is projected to the real line with a data-suggested linear transformation. Specifically, tests for multivariate normality are investigated. Let { } i Y be a sequence of independent k-variate normal random vectors, and let 0 d be a fixed linear transform from Rk to R . For a sequence of linear transforms { ( )} 1 , , n d Y Y converging almost surely to 0 d , the weak convergence of the empirical process of the standardized projections from d to a tight …


Role Of The Neuronal Specific Transcription Coregulator Npdc-1 In Retinoid And Thyroid Receptor Signaling In Human And The Axolotl Ambystoma Mexicanum, Maria Theodosiou Jan 2006

Role Of The Neuronal Specific Transcription Coregulator Npdc-1 In Retinoid And Thyroid Receptor Signaling In Human And The Axolotl Ambystoma Mexicanum, Maria Theodosiou

University of Kentucky Doctoral Dissertations

Section I: This section is an introduction to the field of nuclear receptors. A general overview of nuclear receptor-mediated transcriptional regulation is followed by a review of literature on retinoid and thyroid receptor-mediated signaling. Section II: An introduction to NPDC-1 (neural proliferation, differentiation, and control), its discovery and characterization with regards to developmental expression and cellular localization. In addition NPDC-1 has been found to associate with a number of cell cycle regulatory proteins. NPDC-1 is characterized as a regulator of nuclear receptor-mediated transcriptional regulation. NPDC-1 was also demonstrated to be regulated post-transcriptionally through the ubiquitin/proteosome degradation pathway. Section III: Axolotl …


Three Essays On Exchange Rate And Monetary Policy, Lian An Jan 2006

Three Essays On Exchange Rate And Monetary Policy, Lian An

University of Kentucky Doctoral Dissertations

There are four chapters in my dissertation. Chapter one gives a brief introduction of the three essays. Chapter two empirically analyzes the interaction among conventional monetary policy, foreign exchange intervention and the exchange rate in a unifying model for Japan. I have several findings. First, the results lend support to the leaning-against-the-wind hypothesis. Second, conventional monetary policy has as great influence on the exchange rate as foreign exchange intervention in Japan. Third, intervention in Japan is ineffective or may be counter-effective, so escaping liquidity trap by intervention alone may not be a feasible way. Chapter three empirically identifies the sources …


A Systematic Study On The Thermodynamic And Transport Properties Of Layered Ruthenates, Xiunu Lin Jan 2006

A Systematic Study On The Thermodynamic And Transport Properties Of Layered Ruthenates, Xiunu Lin

University of Kentucky Doctoral Dissertations

In the 4d transition metal oxides, the extension of the 4d orbitals leads to comparable and thus competitive kinetic and coulomb energies. As a result, small perturbations can induce significant changes in their physical properties, giving rise to a class of exotic phenomena that are rarely found in other materials. The ruthenates materials with readily tunable parameters open an avenue to study the strong electronic correlation in the rarely explored territory: the 4d transition metal oxides.

The bilayered system, Ca3Ru2O7, belongs to the Ruddlesden-Popper series in which the physical properties are intimately linked to …


Dietary Lysine:Calorie Ratios And Their Influence On Nitrogen Metabolism And Digestibility In Moderately Obese Mature Dogs, Trista Reeder Jan 2006

Dietary Lysine:Calorie Ratios And Their Influence On Nitrogen Metabolism And Digestibility In Moderately Obese Mature Dogs, Trista Reeder

University of Kentucky Master's Theses

This experiment was conducted to determine if changing the amount of ideal aminoacids (meaning the amount of amino acids necessary to supply all the animal's needswithout excesses or deficiencies of any single amino acid), in relation to caloric intakewill change nitrogen metabolism and weight loss in obese mature dogs. Informationprovided by this experiment can be used to formulate canine diets emphasizing weightloss in older animals.Six moderately obese mature female crossbred hounds were fed diets varying in theirratio of lysine:calories (Lysine % : Mcal ME/g) (2.2, 3.0, and 3.8) in a 3 x 3 replicatedLatin square design. Increasing the lysine:calorie of …


Theoretical And Empirical Strategies For Managing Irrigation Supplies Risk: The Case Of Rio Mayo Irrigation District In Sonora, Mexico, Akssell Leiva Jan 2006

Theoretical And Empirical Strategies For Managing Irrigation Supplies Risk: The Case Of Rio Mayo Irrigation District In Sonora, Mexico, Akssell Leiva

University of Kentucky Doctoral Dissertations

This dissertation comprises theoretical and empirical models to manage watersupply risk in irrigated agriculture. While irrigation is by itself a strategy to regulate thesupply of water for farm use, water systems that depend on surface water sources are stillsubject to the random inflows that feed their reservoirs. Depending on the size of thereservoir, the demand for irrigation, and the seasonal distribution of inflows, wateravailability may decrease to levels that severely constraint agricultural production. Thisdissertation begins with a theoretical examination of on-farm cropping decisions underwater endowment risk. However, the analysis is extended to the use of a risk-sharinginnovation to transfer the …


Trade Liberalization And Division Of Labor: Implications For Poverty In China, Xuehua Peng Jan 2006

Trade Liberalization And Division Of Labor: Implications For Poverty In China, Xuehua Peng

University of Kentucky Doctoral Dissertations

The concomitance of prosperity and poverty come as an enigma in today's world.As some people in this world benefit greatly from advanced technologies andglobalization, others are still suffering heavily from poverty. One noticeable fact is thatalmost all developing countries have their own distinguished "poor area". Such poorareas seem to persist regardless of robust economic growth enjoyed by the overalleconomy.By decomposing the developing country into two regions, one rich coastal regionand one poor inland region, this research establishes a new classical general equilibrium3X2 Ricardian model to investigate how trade liberalization will affect the participationin the division of labor by poor individuals …


Roles Of Cyclooxygenase-2 In Microglial Activation And Dopaminergic Cell Death, Rattanavijit Vijitruth Jan 2006

Roles Of Cyclooxygenase-2 In Microglial Activation And Dopaminergic Cell Death, Rattanavijit Vijitruth

University of Kentucky Doctoral Dissertations

Accumulating evidence suggests that inflammation plays an important role in the progression ofParkinson's disease (PD). Among many inflammatory factors found in the PD brain, cyclooxygenase(COX), especially the inducible isoform, COX-2, is believed to be the critical enzyme in theinflammatory response. Induction of COX-2 is also found in an experimental model of PD producedby administration of 1-methy-4-phenyl-1,2,3,6-tetrahydropyridine (MPTP). To investigate whetherinhibition of COX-2 by valdecoxib or deficiency in COX-2 could prevent dopaminergic neuronaltoxicity and locomotor activity impairment, we injected MPTP into valdecoxib-treated C57BL/6N miceand COX-2 deficient mice, respectively. Both automated total distance and vertical activitymeasurements of the open-field test were significantly …


Extending And Enhancing Gt-Itm, Aditya Namjoshi Jan 2006

Extending And Enhancing Gt-Itm, Aditya Namjoshi

University of Kentucky Master's Theses

GT-ITMis a topology generation tool. Since its release GTITMis widely used in the scientific community for network simulations. GTITM is extended to support routing on its topology. The routing algorithm used for interdomain routing attempts to emulate the BGP routing protocol seen on the internet. It uses a policy file if supplied to make routing decisions. An additional functionality provided with the tool is the ability to automatically generate policy file for large graphs.


Information Technology For Next-Generation Of Surgical Environments, Jesus Caban Jan 2006

Information Technology For Next-Generation Of Surgical Environments, Jesus Caban

University of Kentucky Master's Theses

Minimally invasive surgeries (MIS) are fundamentally constrained by image quality,access to the operative field, and the visualization environment on which thesurgeon relies for real-time information. Although invasive access benefits the patient,it also leads to more challenging procedures, which require better skills andtraining. Endoscopic surgeries rely heavily on 2D interfaces, introducing additionalchallenges due to the loss of depth perception, the lack of 3-Dimensional imaging,and the reduction of degrees of freedom.By using state-of-the-art technology within a distributed computational architecture,it is possible to incorporate multiple sensors, hybrid display devices, and3D visualization algorithms within a exible surgical environment. Such environmentscan assist the surgeon with …


Investigations Into The Cognitive Abilities Of Alternate Learning Classifier System Architectures, David Alexander Gaines Jan 2006

Investigations Into The Cognitive Abilities Of Alternate Learning Classifier System Architectures, David Alexander Gaines

University of Kentucky Doctoral Dissertations

The Learning Classifier System (LCS) and its descendant, XCS, are promising paradigms for machine learning design and implementation. Whereas LCS allows classifier payoff predictions to guide system performance, XCS focuses on payoff-prediction accuracy instead, allowing it to evolve "optimal" classifier sets in particular applications requiring rational thought. This research examines LCS and XCS performance in artificial situations with broad social/commercial parallels, created using the non-Markov Iterated Prisoner's Dilemma (IPD) game-playing scenario, where the setting is sometimes asymmetric and where irrationality sometimes pays. This research systematically perturbs a "conventional" IPD-playing LCS-based agent until it results in a full-fledged XCS-based agent, contrasting …


Enhanced Grain Crop Yield Monitor Accuracy Through Sensor Fusion And Post-Processing Algorithms, Matthew Wayne Veal Jan 2006

Enhanced Grain Crop Yield Monitor Accuracy Through Sensor Fusion And Post-Processing Algorithms, Matthew Wayne Veal

University of Kentucky Doctoral Dissertations

Yield monitors have become an indispensable part of precision agriculture systemsbecause of their ability to measure the yield variability. Accurate yield monitor data availabilityis essential for the assessment of farm practices. The current technology of measuring grainyields is prone to errors that can be attributed to mass flow variations caused by the mechanismswithin a grain combine. Because of throughput variations, there are doubts regarding thecorrelation between the mass flow measurement and the actual grain volume produced at aspecific location. Another inaccuracy observed in yield monitor data can be attributed to inexactcut-widths values entered by the machine operator.To effectively address these …


The Universal Media Book, Shilpi Gupta Jan 2006

The Universal Media Book, Shilpi Gupta

University of Kentucky Master's Theses

We explore the integration of projected imagery with a physical book that acts as a tangible interface to multimedia data. Using a camera and projector pair, a tracking framework is presented wherein the 3D position of planar pages are monitored as they are turned back and forth by a user, and data is correctly warped and projected onto each page at interactive rates to provide the user with an intuitive mixed-reality experience. The book pages are blank, so traditional camera-based approaches to tracking physical features on the display surface do not apply. Instead, in each frame, feature points are independently …


Physiological And Anatomical Assessment Of Synapses At The Crayfish Neuromuscular Junction, Andrew Fredericks Moser Johnstone Jan 2006

Physiological And Anatomical Assessment Of Synapses At The Crayfish Neuromuscular Junction, Andrew Fredericks Moser Johnstone

University of Kentucky Doctoral Dissertations

The crayfish, Procambarus clarkii, has a multitude of ideal sites in which synaptic transmission may be studied. Its opener muscle, being innervated by a single excitatory neuron is a good model for studying the structure/function of neuromuscular junctions since the preparation is identifiable from animal to animal and the nerve terminals are visible using a vital dye. This allows ease in finding a suitable site to record from in each preparation and offers the ability to relocate it anatomically. Marking a recorded site and rebuilding it through electron microscopy gives good detail of synaptic struture for assesment.In the first of …


The Gap Between What Taxpayers Want And What Tax Professionals Think They Want: A Reexamination Of Client Expectations And Tax Professional Aggressiveness, Teresa Stephenson Jan 2006

The Gap Between What Taxpayers Want And What Tax Professionals Think They Want: A Reexamination Of Client Expectations And Tax Professional Aggressiveness, Teresa Stephenson

University of Kentucky Doctoral Dissertations

The purpose of this dissertation is to resolve an apparent conflict between the services that tax preparers provide and the tax preparation services taxpayers seek. Some literature demonstrates that tax professionals equate client advocacy with taking aggressive tax positions and minimizing taxes. Other literature suggests taxpayers seek to increase accuracy and reduce the probability of tax audit when they hire a tax professional. This difference is an "expectation gap."The methodology employed to examine this issue is a survey of tax professionals at various levels of expertise. This survey asks tax preparers what they believe motivates their clients to seek professional …