摘要 :
The purpose of this research was to analyze the utility of audited financial statements within the Department of Defense (DOD). The authors compared the balance sheet between the commercial and government sectors. First, they exam...
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The purpose of this research was to analyze the utility of audited financial statements within the Department of Defense (DOD). The authors compared the balance sheet between the commercial and government sectors. First, they examined the differences in the elements of the balance sheets based on the different applicable accounting standards. Second, given those differences, the authors evaluated whether standard industry financial ratios based on balance sheet elements are comparable in government balance sheets. The authors recommended adjustments to ratio formulas where applicable. Third, they evaluated whether corporate ratios are useful when examining government balance sheets. The primary objective of the project was to assess the utility of the balance sheet for DOD users. Because the users of government financial statements need different information than users of corporate statements, the utility naturally varies. Common corporate ratios, with some modification, may provide utility to users of government statements, and federal-specific ratios may be useful. The utility varies depending on the level of aggregation of the data.
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摘要 :
The magnetostatics of thin, axi-symmetric current sheets in the plane of the photosphere is considered. The resistive decay time constant for energy and flux of the system is computed and found to depend linearly on the thickness ...
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The magnetostatics of thin, axi-symmetric current sheets in the plane of the photosphere is considered. The resistive decay time constant for energy and flux of the system is computed and found to depend linearly on the thickness of the current sheet. (Author)
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A dramatic short term speed up of the Ryder glacier has been detected using satellite radar interferometry. The accelerated flow represents a substantial, though short-lived, change in the ice discharge from this basin. We belie...
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A dramatic short term speed up of the Ryder glacier has been detected using satellite radar interferometry. The accelerated flow represents a substantial, though short-lived, change in the ice discharge from this basin. We believe that meltwater was involved in this event, either as an active participant, as meltwater-filled lakes on the surface of the glacier drained during the period of rapid motion.
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A multilayer printed circuit board is disclosed having appropriate ground and voltage planes. The multi-layer printed circuit board includes a mounting plane, a plurality of dielectric sheets stacked upon the mounting plane, a plu...
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A multilayer printed circuit board is disclosed having appropriate ground and voltage planes. The multi-layer printed circuit board includes a mounting plane, a plurality of dielectric sheets stacked upon the mounting plane, a plurality of conductive sheets positioned between adjacent dielectric sheets, and a plurality of rectangular shaped apertures passing through the multilayer printed circuit board. Each rectangular shaped aperture of the multilayer printed circuit board has a plurality of voltage connector terminals. Electrical connection from one of the conductive sheets to the appropriate voltage connector terminal is provided by a conductive disc which passes through a hole located within the multilayer printed circuit board. (Author)
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Beryllium casting is a relatively new technology with the successful cast of large ingots being developed during the last decade. In 1961,Rocky Flats initiated a beryllium ingot-sheet fabrication process that included the developm...
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Beryllium casting is a relatively new technology with the successful cast of large ingots being developed during the last decade. In 1961,Rocky Flats initiated a beryllium ingot-sheet fabrication process that included the development of new techniques to consistently cast large sound beryllium ingots. This report reviews the casting technology that was developed to cast these beryllium ingots on a production basis along with some of the remaining technical problems requiring additional development work. (ERA citation 03:048305)
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