In quantum field theory, the Casimir effect and the Casimir–Polder force are physical forces arising from a quantized field. They are named after the Dutch physicist Hendrik Casimir who predicted them in 1948; the Casimir effect can be understood by the idea that the presence of conducting metals and dielectrics alters the vacuum expectation value of the energy of the second quantized electromagnetic field. Since the value of this energy depends on the shapes and positions of the conductors and dielectrics, the Casimir effect manifests itself as a force between such objects. Any medium supporting oscillations has an analogue of the Casimir effect. For example, beads on a string as well as plates submerged in turbulent water or gas illustrate the Casimir force. In modern theoretical physics, the Casimir effect plays an important role in the chiral bag model of the nucleon; the typical example is of the two uncharged conductive plates in a vacuum, placed a few nanometers apart. In a classical description, the lack of an external field means that there is no field between the plates, no force would be measured between them.
When this field is instead studied using the quantum electrodynamic vacuum, it is seen that the plates do affect the virtual photons which constitute the field, generate a net force – either an attraction or a repulsion depending on the specific arrangement of the two plates. Although the Casimir effect can be expressed in terms of virtual particles interacting with the objects, it is best described and more calculated in terms of the zero-point energy of a quantized field in the intervening space between the objects; this force has been measured and is a striking example of an effect captured formally by second quantization. The treatment of boundary conditions in these calculations has led to some controversy. In fact, "Casimir's original goal was to compute the van der Waals force between polarizable molecules" of the conductive plates, thus it can be interpreted without any reference to the zero-point energy of quantum fields. Because the strength of the force falls off with distance, it is measurable only when the distance between the objects is small.
On a submicron scale, this force becomes so strong that it becomes the dominant force between uncharged conductors. In fact, at separations of 10 nm – about 100 times the typical size of an atom – the Casimir effect produces the equivalent of about 1 atmosphere of pressure. Dutch physicists Hendrik Casimir and Dirk Polder at Philips Research Labs proposed the existence of a force between two polarizable atoms and between such an atom and a conducting plate in 1947. After a conversation with Niels Bohr, who suggested it had something to do with zero-point energy, Casimir alone formulated the theory predicting a force between neutral conducting plates in 1948, called the Casimir effect in the narrow sense. Predictions of the force were extended to finite-conductivity metals and dielectrics, recent calculations have considered more general geometries. Experiments before 1997 had observed the force qualitatively, indirect validation of the predicted Casimir energy had been made by measuring the thickness of liquid helium films.
However it was not until 1997 that a direct experiment by S. Lamoreaux quantitatively measured the force to within 5% of the value predicted by the theory. Subsequent experiments approach an accuracy of a few percent; the causes of the Casimir effect are described by quantum field theory, which states that all of the various fundamental fields, such as the electromagnetic field, must be quantized at each and every point in space. In a simplified view, a "field" in physics may be envisioned as if space were filled with interconnected vibrating balls and springs, the strength of the field can be visualized as the displacement of a ball from its rest position. Vibrations in this field propagate and are governed by the appropriate wave equation for the particular field in question; the second quantization of quantum field theory requires that each such ball-spring combination be quantized, that is, that the strength of the field be quantized at each point in space. At the most basic level, the field at each point in space is a simple harmonic oscillator, its quantization places a quantum harmonic oscillator at each point.
Excitations of the field correspond to the elementary particles of particle physics. However the vacuum has a vastly complex structure, so all calculations of quantum field theory must be made in relation to this model of the vacuum; the vacuum has, all of the properties that a particle may have: spin, or polarization in the case of light, so on. On average, most of these properties cancel out: the vacuum is, after all, "empty" in this sense. One important exception is the vacuum expectation value of the energy; the quantization of a simple harmonic oscillator states that the lowest possible energy or zero-point energy that such an oscillator may have is Summing over all possible oscillators at all points in space gives an infinite quantity. Since only differences in energy are physically measurable, this infinity may be considered a feature of the mathematics rather than of the physics; this argument is the underpinning of the theory of renormalization. Dealing with infinite quantities in this way was a cause of widespread unease among quantum field theorists before the development in the 1970s of the renormalization group, a mathematica
The installment sales method is one of several approaches used to recognize revenue under the US GAAP when revenue and expense are recognized at the time of cash collection rather than at the time of sale. Under the US GAAP, it is the principal method of revenue recognition when the recognition occurs subsequently to the sale; the installment sales method, is used to recognize revenue after the sale has occurred and when sales are stipulated under extended cash collection terms. In general, when the risk of not being able to collect is reasonably high and when there is no reasonable basis for estimating the proportion of installment accounts, revenue recognition is deferred, the installment sales method is used; the installment sales method is used to account for sales of consumer durables, retail land sales, retirement property. Under the cost recovery method, another method to recognize income after the sale is made, no profit is recognized until all the costs are recovered; the installment sales method recognizes income proportionately as cash is collected.
The amount recognized in any period is thus based on two factors: The gross profit percentage: G r o s s P r o f i t S a l e s The amount of cash collected on installment accounts receivable. Below is an example of calculation of installment sales for years 2009 and 2010. 2009 income from installment sales calculation:The income recognized in 2009 equals cash collections in 2009 multiplied by the gross profit percentage in 2009 and is calculated as follows: $300,000×30% = $90,000Such income is shown on the 2009 income statement as 2009 income from installment sales. 2009 Deferred Gross Profit calculation:The deferred gross profit is an A/R contra-account and is the difference between gross profit and recognized income and is calculated as follows: $360,000 − $90,000 = $270,000The deferred gross profit is thus deferred and recognized in income in subsequent periods, i.e. when the installment receivables are collected in cash. 2010 income from installment sales is $288,800 and calculated as follows:A more comprehensive table would show gross profit and deferred income recognized for each year: 2009 and 2010.
Installment sales and the related costs of good sold must be tracked by individual year in order to compute the gross profit percentage that applies to each year. Furthermore, the accounting system must match the cash collections with the specific sales year so that the correct gross profit percentage be applied. On the balance sheet, "the accounts receivable - installment sales" is classified as current assets if it is due within 12 months of the balance sheet. Otherwise, it is classified as long term assets. Under the GAAP, the interest component of the periodic cash proceeds is computed separately. In fact, interest payments are not considered when the recognized gross profit is computed on installment sales. Certain procedures differentiate between interest payments on customer receivables. Cash method – The cash method requires that an amount be included in gross income when it is or constructively received; the installment method allows greater deferral when the payment is received in the form of a negotiable note.
The cash method does not allow for differing between cost gain. Accrual method – The accrual method requires income to be recognized as soon as the taxpayer has a right to the income regardless of when the payment is received; as such, the taxpayer would have to recognize the full amount of the sale despite the fact that the purchase price may not be paid in full for years. Tax Doctrine of cash equivalence Accounting methods Installment sale Revenue recognition Tax accounting Revsine, Financial reporting & analysis, Prentice Hall, ISBN 978-0-13-032351-4 Siegel, Joel G. Dictionary of accounting terms, Barron's Educational Series, ISBN 978-0-7641-1259-1
Looks at Life is singer-songwriter-multi-instrumentalist John Hartford's debut album. It set the pattern for all of his RCA albums over the next four years: a combination of dry wit and superb musicianship, delivered with a warm conversational baritone. This, along with the next five albums, were repackaged in three "twofer" CDs on BMG's Camden Deluxe label in 2002 following his death. Music critic Richie Unterberger, writing for Allmusic, wrote "Though occasional songs skirted commercial country-pop and novelty tunes they fell somewhere between the normal and the silly, it wasn't quite as good as the best of his subsequent RCA albums of the late'60s and early'70s, though, as the melodies weren't quite as strong and the production not as elaborate. "The Tall Tall Grass" does give a hint of what was to come..." All songs written by John Hartford."I Reckon" – 1:21 "Today" – 3:16 "A Man Smoking a Cigar" – 2:04 "Untangle Your Mind" – 2:03 "Like Unto a Mockingbird" – 2:53 "I Shoulda Wore My Birthday Suit" – 1:51 "The Tall Tall Grass" – 2:26 "Front Porch" – 2:00 "Eve of My Multiplication" – 1:49 "When the Sky Began to Fall" – 3:51 "Corn Cob Blues" – 2:36 "Minus the Woman" – 2:57 "Jack's in the Sack" – 2:09
In continuum physics, materials with memory referred as materials with hereditary effects are a class of materials whose constitutive equations contains a dependence upon the past history of thermodynamic, electromagnetic or other kind of state variables. The study of these materials arises from the pioneering articles of Ludwig Boltzmann and Vito Volterra, in which they sought an extension of the concept of an elastic material; the key assumption of their theory was that the local stress value at a time t depends upon the history of the local deformation up to t. In general, in materials with memory the local value of some constitutive quantity at a time t depends upon the history of the state variables; the hypothesis that the remote history of a variable has less influence than its values in the recent past, was stated in modern continuum mechanics as the fading memory principle by Bernard Coleman and Walter Noll. This assumption was implicit in the pioneer works: when restricted to cyclic hystories, it traces back to the closed cycle principle stated by Volterra, which leads to a constitutive relation of integral convolution type.
In the linear case, this relation takes the form of a Volterra equation In the linear case, this relation takes the form of a Volterra equation T = G 0 E + ∫ 0 + ∞ G ′ E d s Biomaterial Biomechanics Dielectric relaxation Hysteresis Rheology Viscosity Viscoelasticity Viscoplasticity
Scary Go Round was a 2002 webcomic set in the fictional West Yorkshire town of Tackleford and written by John Allison. Scary Go Round was named one of the best webcomics of 2004 by The Webcomics Examiner; the Sunday Times describes it as "postmodern Brit horror", "subtle and stylishly drawn, with a bold cartoon edge". The Morning Star has called it "brilliant, bonkers" and "the best British strip that I've yet found". Scary Go Round won the Web Cartoonist's Choice Awards in 2003 for Outstanding Original Digital Art, in 2005 and in 2007 for Outstanding Comic. Scary Go Round started on 4 June 2002 as part of Modern Tales following on from Allison's previous comic, Bobbins, it featured bizarre happenings, a "quirky cast", strange creatures, parallel universes, time travel, reincarnation, "and random spots of tea". Set as the lives of the barmaids Tessa and Rachel, it soon came to focus on another set of characters entirely. Amy Chilton, one of the core characters to succeed Tessa and Rachel made the transition from the author's 17-year-old scribblings, through the Bobbins era, into Scary Go Round.
Shelley Winters, another of the characters who made the transition from Bobbins featured throughout the webcomic. Scary Go Round ended on 11 September 2009, it was followed by a new strip, Bad Machinery, with elements in common with Scary Go Round, similar to its own transition from Bobbins. John Allison started hand drawing and scanning the original Bobbins webcomic on 21 September 1998 up until mid 2000 when he changed to computer drawing with Adobe Illustrator. Stephen Gerding described Bobbins as "kind of like Friends, or Coupling with an office atmosphere, John noted his episodes got bizarre and this, beginning in 2002, led to the supernatural tone of Scary Go Round. In a blog post dated 9 July 2009 Allison announced Scary Go Round would be ending in September 2009, it was replaced by Bad Machinery, a new strip with elements in common with SGR, similar to its transition from Bobbins. Though Scary Go Round does feature ongoing character arcs, featured a lot of light horror content – influenced by print comic Scream!, J. Otto Seibold, Pete Fowler, Chris Sale, James Kochalka and Shag – it is a comedy.
Its quirky sense of humor manifests in the characters' distinctive dialogue. From its inception in 2002 until August 2005, Scary Go Round was drawn in Adobe Illustrator. During that period Allison changed the style at least twice; some readers were upset when Allison killed off a major character, he admitted that this was a mistake and that he had since moved towards "ambient excitement" rather than shock. Notable shifts in art style during this period include: 24 November 2003: Characters' faces are outlined in a darker flesh tone. 4 January 2004: Characters' heads are disproportionately large for their bodies. 25 January 2004: After three weeks, the "big heads" era ends. 11 April 2005: Allison switches to hand-drawn art, before replacing the hand-drawn strips with copies rendered in Illustrator. Characters are given new, distinctive faces: for example, Shelley's face becomes more square, Ryan develops large round eyes, The Boy is given a straighter nose. On 28 August 2005, Allison switched to hand-drawn art.
This period lasted until the return of Illustrator on 17 November 2005. The characters' Illustrator-drawn faces were quite different from the August versions, having become harder-edged and less attractive due a professed lack of time. Hand-drawn art returned permanently on 17 April 2006. Notable shifts in art style during the contemporary hand-drawn period include: 5 November 2007: Allison switches to a larger page size, making the inks much thinner in the final scans. Female characters are given lips. 3 December 2007: After four weeks, the "lips" era ends. 1 January 2008: Allison begins drawing the strip using art software Manga Studio. Scary Go Round focuses on two overlapping but distinct casts of characters: a set of bohemian twentysomethings and a group of uniform-wearing students at Tackleford Grammar school. AdultsShelley Winters: Daft and whimsical, Shelley is the unofficial protagonist of Scary Go Round, she is ranked No. 4 in the country for being disaster-prone dying on more than one occasion, has a deep love for jam.
Over the course of the strip she has held many jobs, ranging from mayor's assistant to newspaper reporter to a waitress. The final SGR strip shows her leaving for a job with the Ministry of History. Amy Chilton: Tattooed, pink-haired friend of Shelley and daughter of journalism professor Len Pickering. Amy began the strip as a spoiled art student but has since become the most level-headed and successful of the main adult characters, she continues in Bad Machinery as Amy Beckwith-Chilton, married to Ryan Beckwith. Ryan Beckwith: Aimless, good-natured friend of Amy and Shelley, given to buffoonish musings and Americanisms, he continues in Bad Machinery, married to Amy Chilton. TeenagersEustace Boyce, aka "The Boy": Nebbishy former assistant to one-time major character Tim Jones, The Boy and his girlfriend Dark Esther serve as protagonists of the story arcs that focus on the teenage cast. Lost his virginity to Esther de Groot in a caravan in Wales. Esther de Groot, aka "Dark Esther": Adolescent goth.
Lost her virginity to The Boy in a caravan in Wales. AdultsTim Jones: This suave genius inventor was for many years the anchor of the cast: older brother figure to Shelley and Ryan, crush object of Amy, mentor to The Boy, mayor of the town, he didn't appear again during the comic's run. Riley Beckwith: Ryan's sister and Tim's wife, Riley's low opinion of the main cast led
Sir FitzGerald Aylmer, 6th Baronet was an Irish politician and baronet. Aylmer was the son of 5th Baronet and Lucy Norris. On 6 January 1737 he succeeded to his father's baronetcy, he served as High Sheriff of Kildare in 1761. He entered the Irish House of Commons as the Member of Parliament for Roscommon Borough in 1761, holding the seat until 1768. Between 1768 and 1776 Aylmer sat as the MP for Old Leighlin, he represented Kildare Borough from 1776 to 1783, his final seat was Harristown, which he represented between 1783 and his death in 1794. He married Elizabeth Cole, daughter of Fenton Cole and Dorothy Sanderson, on 15 September 1764, he was succeeded in his title his eldest son, Fenton