Molecular ions in L1544. I. Kinematics

We have mapped the dense dark core L1544 in H13CO+(1-0), DCO+(2-1), DCO+(3-2), N2H+(1-0), NTH+(3-2), N2D+(2-1), N2D+(3-2), C18O(1-0), and C17O(1-0) using the IRAM 30-m telescope. We have obtained supplementary observations of HC18O+(1-0), HC17O+(1-0), and D13CO+(2-1). Many of the observed maps show a general correlation with the distribution of dust continuum emission in contrast to C18O(1-0) and C17O(1-0) which give clear evidence for depletion of CO at positions close to the continuum peak. In particular N2D+(2-1) and (3-2) and to a lesser extent N2H+(1-0) appear to be excellent tracers of the dust continuum. We find that the tracers of high density gas (in particular N2D+) show a velocity gradient along the minor axis of the L1544 core and that there is evidence for larger linewidths close to the dust emission peak. We interpret this using the model of the L1544 proposed by Ciolek & Basu (2000) and by comparing the observed velocities with those expected on the basis of their model. The results show reasonable agreement between observations and model in that the velocity gradient along the minor axis and the line broadening toward the center of L1544 are predicted by the model. This is evidence in favour of the idea that amipolar diffusion across field lines is one of the basic processes leading to gravitational collapse. However, line widths are significantly narrower than observed and are better reproduced by the Myers & Zweibel (2001) model which considers the quasistatic vertical contraction of a layer due to dissipation of its Alfvenic turbulence, indicating the importance of this process for cores in the verge of forming a star.Comment: 24 pages, 9 figures, to be published in Ap

Evaluating colour preference of lighting with an empty light booth

In our recent work, the colour preference of several LED white lights with different correlated colour temperatures (CCT) was investigated with a wide selection of objects. The results highlighted the dominant effect of light itself on the colour preference of lighting. In this study, we similarly implemented two psychophysical experiments with the same lights but with nothing in the light booth. It was found that the subjective ratings for the lit environment of the empty booth were quite close to those of the previous studies that used various coloured objects. Such a finding corroborates our former conclusion that light dominates colour preference and we suspect that this finding can be attributed either to the colour memory of the observers or to the subconscious effect of human vision. Thus, it seems that for general multi-CCT conditions where the light sources do not have very different gamut shapes or object desaturation/oversaturation properties, the preferred white light could be determined by simply asking the observers to rate their preference for the lit environment of the empty light booth. To verify this wild and interesting conclusion and further clarify its applicability, follow-up studies are needed

Just noticeable gamma differences and acceptability of sRGB images displayed on a CRT monitor

The standard RGB colour space (sRGB) has been proposed as a means for obtaining accurate reproduction of colour and tone for images displayed across the Internet, provided that they are viewed under the reference display and viewing conditions defined in the standard. It has been found, however, that typical display and viewing conditions when accessing online images vary and therefore deviate from the reference sRGB conditions. One of the parameters that may affect the perceived quality of online images is the gamma setting of the display. In this work psychophysical experiments were conducted to determine the imperceptibility and acceptability of gamma differences of sRGB images when they are viewed on cathode ray tube displays. These experiments were carried out under both controlled and uncontrolled display and viewing conditions. The results of these experiments are presented and discussed, including the estimated points of subjective equality and the just noticeable difference of gamma values

Curriculum Revision Considerations: The Voice of Experience

Curriculum revision is one of the most daunting challenges facing faculty. The process is full of pitfalls and hurdles. However, these problems can be overcome. In the following discussion, the ten things that must be considered are listed and evaluated. Although many of the factors appear to be self-evident, programs often find them to be insurmountable hurdles. The paper discusses such potential problems as faculty involvement, planning activities, resources, and stakeholder considerations. By keeping these warnings in mind, a curriculum revision can be a rewarding and productive endeavor

Accounting Doctoral Faculty: Problem, Data, and Solutions

The shortage of doctoral-qualified faculty in accounting has been discussed and researched for many years. However, no one solution has been presented, and the problem appears to be getting worse. In the following discussion, the lack of qualified faculty will be documented, the reasons for the few numbers of doctoral students in accounting will be given, and some of the solutions will be presented. All schools in the United States of America that offer doctoral degrees in accounting have been listed on a web site accessible at http://www.etsu.edu/cbat/acctdoc.html. The data on the web site will be discussed, with the intention of the web site that of making information more readily available to potential accounting doctoral students, thereby addressing one of the solutions

Accounting Doctoral Faculty: Problem, Data, and Solutions

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An Examination of the Impact of Alternative Accounting Procedures on Risk-Taking Behavior: A Test of Prospect Theory

Many business decisions which use accounting information are made under conditions of uncertainty and are biased, in part, on relative gains and losses. Therefore, accounting settings appear to be a particularily appropriate setting to test the predictions of prospect theory. To date, little accounting research has been conducted which has used prospect theory as its theoretical foundation. Using a discount period decision under risk, practicing accountants were asked to indicated he likelihood of making an inventory payment. The results of the study provide limited support fo prospect theory propositions. It also is interesting that the perceptions of and ethical conflict by subjects significantly impacts the likelihood assessments made by the subjects

An Examination of the Impact of Alternative Accounting Procedures on Risk-Taking Behavior: A Test of Prospect Theory

Abstract is available to download

Changes in visual function after intraocular pressure reduction using antiglaucoma medications

Purpose To evaluate the change in visual function after starting glaucoma treatment and correlate this to a decrease in intraocular pressure (IOP) in primary open-angle glaucoma patients.Methods A prospective, randomized clinical trial was carried out involving 54 glaucoma patients (54 eyes). After inclusion, patients randomly received timolol maleate 0.5%, brimonidine tartrate 0.2%, or travoprost 0.004% in one randomly selected eye. Patients underwent Goldmann applanation tonometry, visual acuity test, standard automated perimetry (SAP), visual quality perception test (visual analogue scale), and contrast sensitivity (CS) test, in a random order before and after the 4-week glaucoma treatment.Results There were statistically significant changes in IOP (mean change [standard deviation], 7.8 [3.6] mmHg, P 0.001), SAP mean deviation index (0.84 [2.45] dB, P = 0.02), visual quality perception (0.56 [1.93], P = 0.045), and CS at frequencies of 12 cycles/degree (0.10 [0.37], P = 0.03) and 18 cycles/degree (0.18 [0.42], P = 0.02) after the 4-week treatment when compared with baseline. No statistically significant differences were found between the treatment groups in visual function changes after treatment (P > 0.40). No significant correlations between IOP reduction and changes in visual function were found (P > 0.30).Conclusions Visual quality perception, visual field mean deviation index, and CS at higher frequencies improve after starting glaucoma therapy. However, no correlation was found between IOP reduction and changes in visual function, and no differences were found in visual function when the three medications studied were compared. Eye (2009) 23, 1081-1085; doi:10.1038/eye.2008.226; published online 1 August 2008Universidade Federal de São Paulo, Glaucoma Serv, Dept Ophthalmol, BR-01404001 São Paulo, BrazilUniversidade Federal de São Paulo, Glaucoma Serv, Dept Ophthalmol, BR-01404001 São Paulo, BrazilWeb of Scienc

FASB and IASB Harmonization of Leases

In an effort to harmonize worldwide accounting standards, the two primary parties, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), are taking a topic-by-topic approach in an attempt to develop accounting standards that are acceptable to both bodies. Upon completion of this project, the similar accounting standards will be used worldwide. However, the harmonization of accounting standards is made more difficult by the different approaches taken toward accounting standards setting. The FASB uses a rulesbased approach to standard setting while the IASB uses a principles-based approach. The current project under discussion by the two boards is one of the more difficult areas to harmonize - accounting for leases