178,023 research outputs found
Corporate investment and changes in GAAP
No full textThis paper investigates whether changes in Generally Accepted Accounting Principles (GAAP) affect corporate investment decisions. Using a sample containing forty nine changes in GAAP, I find that changes in accounting rules affect investment decisions. I then examine two mechanisms through which changes in GAAP affect investment. First, I find that changes in GAAP affect investment, particularly R&D expenditures, when firms have financial covenants that are affected by changes in GAAP. Second, I find evidence suggesting that the process of complying with some changes in GAAP alters managers’ information sets and consequently changes their investment decisions, particularly their capital and R&D expenditures and, to a weaker extent, their acquistion expenditures. This paper contributes to the literature on the real effects of accounting by providing evidence that accounting rules affect investment decisions even when the rule change does not concern the measurement and reporting of investment, and by documenting specific mechanisms through which the relation manifests
Appropriate Similarity Measures for Author Cocitation Analysis
No full textWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Fit to diastolic arterial pressure by third-order lumped model yields unreliable estimates of arterial compliance
No full text"Closing the R&D Gap, Evaluating the Sources of R&D Spending"
No full textBoth spending and tax policies have been implemented in the United States with the goal of stimulating private sector research and development (R&D). Karier questions whether current R&D policy, especially the research and experimentation tax credit, can contribute to closing the gap between nondefense expenditures on R&D in the United States and such expenditures in other countries, such as Japan and Germany. He also explores possible changes to our current R&D policy to make it more effective.
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Design, Analysis, Fabrication and Testing of Grid-Stiffened for Fuselage Applications
No full textThe application of composites in aircraft structures has grown significantly in the past decade, and an increase in this growth in application has recently been achieved in fuselage designs for large civil aircraft such as the Boeing B787 and the Airbus A350. In conventional design philosophies, weight savings is the primary objective on a part-by-part basis, but, with composite constructions, the design philosophies have had to be altered and a direct replacement of a metal with a composite material may not be the most efficient design option. In the future, composite constructions for aircraft fuselage can be made frameless, or at least a reduced number of frames, while making the structure intrinsically damage tolerant owing to its design. One of the front runners in cylindrical stiffened shells for applications that undergo pressurization and therefore, in-plane bi-axial stresses, is the grid-stiffened or lattice structure. A successful application of such structures is the rocket insterstages used in Proton and Delta rockets. A primary advantage of the grid-stiffened construction is the possibility of a long uninterrupted fuselage, which leads to a simple, low-part number, and low-cost design; but the increased weight savings and reduced complexity come with a price: unknown failure modes and the difficulty of joining members to members in an airframe. These challenges are dealt with here.Aerospace Structures and Computational MechanicsAerospace Engineerin
Letter by Shroff Regarding Article, “Prognostic Implications of Left Ventricular Filling Pressure With Exercise”
No full textOnline non-destructive evaluation in automated fibre placement
No full textThe strict quality requirements for aerospace composite structures give rise to costly quality control procedures. In automated fibre placement (AFP) these procedures rely heavily on manualwork and inspection. This research aims at performing preventative non-destructive evaluation of composite laminate quality based on an online geometric analysis of the placed fibre. A robot mounted laser pro le sensor, in combination with robot positional data, is used to create a 3D model of the fibre. These are fused using quaternion coordinate transfer operations with the Robot Operating System, an open source robotics platform. The 3D model is converted into an image for fast processing using open source algorithms from OpenCV. Deviations in part-product quality are identified in real-time including geometric, positioning and buckling defects due to high-radius curvatures in the fibre path. Currently the prototype system will give a non-conformance warning to the operator, and in future work it is planned to develop automated feedback and control algorithms to correct common de fects. The implementation of a preventitive system in an industrial fibre placement process can cut back the time spent on inspection and rework.Aerospace EngineeringAerospace Structures and MaterialsStructural Integrity and Composite
Letter from R. R. Zellick, Assistant Trust Officer, Anglo California National Bank of San Francisco, to Joseph R. Goodman, October 2, 1942
No full textLetter from R. R. Zellick, Assistant Trust Officer at The Anglo California National Bank of San Francisco, to Joseph R. Goodman, regarding property owned by Dave Tatsuno. Zellick mentions a dispute between current tenants and Tatsuno, and that Tatsuno has asked Goodman to help locate trustworthy tenants.Personal correspondence, organizational records, government documents, publications, and other papers created or collected by Joseph R. Goodman documenting the forced removal and incarceration of Japanese Americans during World War II, as well as organized resistance to incarceration. Included in the collection are records of the Japanese Young Men's Christian Association and the Japanese American Citizens' League in San Francisco, including papers of the Japanese YMCA's executive secretary Lincoln Kanai; Sakai family papers; Goodman's correspondence to and from Japanese American incarcerees, organizations opposing forced removal and incarceration of Japanese Americans, the War Relocation Authority, and others; publications, photographs, and ephemera from the Topaz Relocation Center, where Goodman taught high school; War Relocation Authority records and publications; and newspaper clippings, pamphlets, and reports about forced removal and incarceration created by various government, religious, and civic organizations, in California and nationwide
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