A Critical Review of Second Law Costing Methods—I: Background and Algebraic Procedures

1989 ◽  
Vol 111 (1) ◽  
pp. 1-7 ◽  
Author(s):  
Y. M. El-Sayed ◽  
R. A. Gaggioli
Keyword(s):  
United States ◽  
Critical Review ◽  
Historical Review ◽  
Second Law Of Thermodynamics ◽  
The United States ◽  
Future Research ◽  
Second Law ◽  
General Terms ◽  
Trace Back ◽  
Ultimate Objective

The following report reviews the development and state of engineering economic applications of the second law of thermodynamics. It encompasses virtually all of the work carried out publicly in the United States, and to the best of our knowledge that done in other countries (but also see Tsatsaronis, 1987). The ultimate objective here is to provide direction for future research on the fundamentals and applications of this subject, and for the support thereof. We begin with a historical review, which is important for better comprehension of second law costing, its objectives, its state, and its prospects. Following the history, further relevant background, on cost accounting, is presented in Part II. Part III describes in general terms the different exergy costing methods which are in existence. Parts IV and V constitute the nucleus of the report. Therein the various techniques are analyzed and critiqued, generally by considering successive publications developing and/or based on a technique. Part IV is devoted to algebraic methods for determining and applying exergy costs and Part V, to be presented in the sequel to this article, to calculus methods. These two parts do refer to each other, and the relationships between them are developed. Suggestions regarding further research are incorporated into both sections. It should be mentioned that the references we cite are not intended to be exhaustive. However, it is our intention to refer to the most recent work of each author, so that the reader may trace back to earlier publications. Also, the bibliographies of Wepfer (1979) and Liu and Wepfer (1983) are quite exhaustive.

A Critical Review of Second Law Costing Methods—II: Calculus Procedures

1989 ◽  
Vol 111 (1) ◽  
pp. 8-15 ◽  
Author(s):  
R. A. Gaggioli ◽  
Y. M. El-Sayed
Keyword(s):  
Critical Review ◽  
Historical Review ◽  
Second Law Of Thermodynamics ◽  
Cost Accounting ◽  
The Other ◽  
Second Law ◽  
Economic Applications ◽  
Other Hand ◽  
Relevant Cost

The following article completes the review of the development and state of engineering economic applications of the Second Law of Thermodynamics, which was begun in Part I (El-Sayed and Gaggioli, 1989). We began with a historical review, followed by a brief discussion of the relevant cost accounting concepts and, in turn, general descriptions of the different exergy costing methods which are in existence. Then, the various algebraic techniques of exergy costing were analyzed and critiqued, generally by considering successive publications developing and/or based on a technique. This paper, on the other hand, is devoted primarily to calculus methods. Of course the algebraic and calculus techniques do relate to each other, and those relationships are developed here. Furthermore, general concepts, discussion and conclusions which are relevant to both algebraic and calculus methods are presented, along with suggestions regarding further research.

Fragments of the American Dream: Immigration, Race, and Medical Care in the Segregated South, 1929

Public Voices ◽  
2016 ◽  
Vol 13 (2) ◽  
pp. 1
Author(s):  
John R Phillips
Keyword(s):  
United States ◽  
American Dream ◽  
Black Population ◽  
The United States ◽  
Single Woman ◽  
Future Research ◽  
Legal Doctrine ◽  
Quarter Century ◽  
History Of ◽  
Sunflower County

The cover photograph for this issue of Public Voices was taken sometime in the summer of 1929 (probably June) somewhere in Sunflower County, Mississippi. Very probably the photo was taken in Indianola but, perhaps, it was Ruleville. It is one of three such photos, one of which does have the annotation on the reverse “Ruleville Midwives Club 1929.” The young woman wearing a tie in this and in one of the other photos was Ann Reid Brown, R.N., then a single woman having only arrived in the United States from Scotland a few years before, in 1923. Full disclosure: This commentary on the photo combines professional research interests in public administration and public policy with personal interests—family interests—for that young nurse later married and became the author’s mother. From the scholarly perspective, such photographs have been seen as “instrumental in establishing midwives’ credentials and cultural identity at a key transitional moment in the history of the midwife and of public health” (Keith, Brennan, & Reynolds 2012). There is also deep irony if we see these photographs as being a fragment of the American dream, of a recent immigrant’s hope for and success at achieving that dream; but that fragment of the vision is understood quite differently when we see that she began a hopeful career working with a Black population forcibly segregated by law under the incongruously named “separate but equal” legal doctrine. That doctrine, derived from the United States Supreme Court’s 1896 decision, Plessy v. Ferguson, would remain the foundation for legally enforced segregation throughout the South for another quarter century. The options open to the young, white, immigrant nurse were almost entirely closed off for the population with which she then worked. The remaining parts of this overview are meant to provide the following: (1) some biographical information on the nurse; (2) a description, in so far as we know it, of why she was in Mississippi; and (3) some indication of areas for future research on this and related topics.

A HISTORICAL REVIEW OF THE ACCOUNTING TREATMENT OF RESEARCH AND DEVELOPMENT COSTS

1992 ◽  
Vol 19 (1) ◽  
pp. 51-78 ◽  
Author(s):  
Paul E. Nix ◽  
David E. Nix
Keyword(s):  
United States ◽  
Research And Development ◽  
Alternative Treatment ◽  
Historical Review ◽  
The United States ◽  
Current Treatment ◽  
Social Consequences ◽  
Financial Accounting ◽  
Development Costs ◽  
Accounting Rules

This study reviews the literature and the practice of accounting for research and development (R&D) costs from the first reference in 1917 to the current treatment. The conceptual treatment of R&D is compared to current financial accounting rules and explanation of the evolution of the current rules is presented. The economic and social consequences of the current rules which require R&D costs to be expressed are examined. The paper explores possible alternative treatment of R&D costs. As a contrast to U.S. practice, the accounting treatment of R&D costs in other countries is discussed. Given the findings of this paper, a strong case can be made for changing the way that R&D costs are accounted for in the United States.

Questions

2018 ◽  
Author(s):  
James L. Gibson ◽  
Michael J. Nelson
Keyword(s):  
United States ◽  
African Americans ◽  
Supreme Court ◽  
Legal System ◽  
Public Support ◽  
The United States ◽  
Future Research ◽  
White Americans ◽  
Two Factors ◽  
The U.S

We have investigated the differences in support for the U.S. Supreme Court among black, Hispanic, and white Americans, catalogued the variation in African Americans’ group attachments and experiences with legal authorities, and examined how those latter two factors shape individuals’ support for the U.S. Supreme Court, that Court’s decisions, and for their local legal system. We take this opportunity to weave our findings together, taking stock of what we have learned from our analyses and what seem like fruitful paths for future research. In the process, we revisit Positivity Theory. We present a modified version of the theory that we hope will guide future inquiry on public support for courts, both in the United States and abroad.

Introduction

2017 ◽  
Author(s):  
Travis D. Stimeling
Keyword(s):  
United States ◽  
The United States ◽  
Country Music ◽  
Future Research ◽  
Music Culture ◽  
Rich Variety ◽  
Ethnographic Studies ◽  
Folklore Studies ◽  
History Of ◽  
The Rich

This chapter offers a historiographic survey of country music scholarship from the publication of Bill C. Malone’s “A History of Commercial Country Music in the United States, 1920–1964” (1965) to the leading publications of the today. Very little of substance has been written on country music recorded since the 1970s, especially when compared to the wealth of available literature on early country recording artists. Ethnographic studies of country music and country music culture are rare, and including ethnographic methods in country music studies offers new insights into the rich variety of ways in which people make, consume, and engage with country music as a genre. The chapter traces the influence of folklore studies, sociology, cultural studies, and musicology on the development of country music studies and proposes some directions for future research in the field.

Secular Living as a Context for Moral Development

2020 ◽  
pp. 612-628
Author(s):  
Phil Zuckerman ◽  
Kyle Thompson
Keyword(s):  
United States ◽  
Moral Development ◽  
Empirical Data ◽  
The United States ◽  
Future Research ◽  
Philosophical Discussion

Despite widespread suspicion to the contrary, secular living can and does serve as an adequate, or even excellent, context for moral development. In this chapter, the authors present the contours of contemporary anti-atheist prejudice, with an emphasis on the United States. Next, they explore the empirical data showing that individual atheists and highly secularized societies, such as Sweden and Denmark, are often quite moral, which serves to counter and debunk anti-atheist prejudice. Then, the authors move to a philosophical discussion centering around secular morality itself, outlining general merits of atheistic morality specifically while simultaneously pointing out various problematic assumptions of theistic morality. Finally, the authors conclude and make recommendations for future research.

Racial and Political Dynamics of an Approaching “Majority-Minority” United States

2018 ◽  
Vol 677 (1) ◽  
pp. 204-214 ◽  
Author(s):  
Maureen A. Craig ◽  
Julian M. Rucker ◽  
Jennifer A. Richeson
Keyword(s):  
United States ◽  
The United States ◽  
Future Research ◽  
White Americans ◽  
Psychological Mechanisms ◽  
Political Outcomes ◽  
Essential Questions ◽  
Social Scientific ◽  
Demographic Shifts ◽  
Projected Changes

Do demographic shifts in the racial composition of the United States promote positive changes in the nation’s racial dynamics? Change in response to the nation’s growing diversity is likely, but its direction and scope are less clear. This review integrates emerging social-scientific research that examines how Americans are responding to the projected changes in the racial/ethnic demographics of the United States. Specifically, we review recent empirical research that examines how exposure to information that the United States is becoming a “majority-minority” nation affects racial attitudes and several political outcomes (e.g., ideology, policy preferences), and the psychological mechanisms that give rise to those attitudes. We focus primarily on the reactions of members of the current dominant racial group (i.e., white Americans). We then consider important implications of these findings and propose essential questions for future research.

scholarly journals Nonprofits and the Promotion of Civic Engagement: A Conceptual Framework for Understanding the "Civic Footprint" of Nonprofits within Local Communities

2014 ◽  
Vol 5 (1) ◽  
Author(s):  
Micheal L. Shier ◽  
Lindsey McDougle ◽  
Femida Handy
Keyword(s):  
United States ◽  
Civic Engagement ◽  
Nonprofit Organizations ◽  
Rural Community ◽  
Community Education ◽  
The United States ◽  
Local Communities ◽  
Future Research ◽  
Community Members ◽  
Education And Awareness

ABSTRACT   The literature suggests that nonprofit organizations provide civic benefits by promoting engagement within local communities. However, there exists minimal empirical evidence describing the ways in which nonprofits actually undertake this role. In order to address this omission, we conducted interviews with personnel of nonprofit organizations in one rural community in the United States. Our preliminary findings indicate that nonprofit organizations promote civic engagement through programs and activities that: 1) engage volunteers and donors; 2) bring community members together; 3) collaborate with organizations within and beyond the community; and 4) promote community education and awareness. Together, these findings help to develop a working model to understand the civic footprint of nonprofit organizations with methodological implications for future research that would seek to measure the extent to which nonprofits promote civic engagement. Il est normal de supposer que les associations à but non lucratif favorisent l’engagement du citoyen dans les communautés locales. Cependant, il existe peu de données empiriques sur la manière dont ces associations assument véritablement ce rôle. Pour combler ce manque, nous avons mené des entretiens semi-directifs approfondis auprès du personnel d’associations à but non lucratif dans une petite communauté rurale aux États-Unis. Nos résultats préliminaires indiquent que ces associations motivent les citoyens à s’impliquer quand elles offrent des programmes et des activités qui : 1) intéressent les bénévoles et les donateurs; 2) rassemblent directement ou indirectement les membres de la communauté; 3) collaborent avec d’autres associations tant au sein de la communauté qu’au-delà de celle-ci; et 4) encouragent l’éducation et la conscientisation communautaires. Ces constats aident à établir un modèle pour mieux comprendre la présence civique des associations à but non lucratif dans les communautés et indiquent une piste à suivre pour des recherches futures qui examineraient l’influence de ces associations sur le niveau de participation civique.

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