Quantum Energy Teleportation Between Spin Particles in a Gibbs State

Energy in a multipartite quantum system appears from an operational perspective to be distributed to some extent non-locally because of correlations extant among the system's components. This non-locality allows users to transfer, in effect, locally accessible energy between sites of different system components by local operations and classical communication (LOCC). Quantum energy teleportation is a three-step LOCC protocol, accomplished without an external energy carrier, for effectively transferring energy between two physically separated, but correlated, sites. We apply this LOCC teleportation protocol to a model Heisenberg spin particle pair initially in a quantum thermal Gibbs state, making temperature an explicit parameter. We find in this setting that energy teleportation is possible at any temperature, even at temperatures above the threshold where the particles' entanglement vanishes. This shows for Gibbs spin states that entanglement is not fundamentally necessary for energy teleportation; correlation other than entanglement can suffice. Dissonance-quantum correlation in separable states-is in this regard shown to be a quantum resource for energy teleportation, more dissonance being consistently associated with greater energy yield. We compare energy teleportation from particle A to B in Gibbs states with direct local energy extraction by a general quantum operation on B and find a temperature threshold below which energy extraction by a local operation is impossible. This threshold delineates essentially two regimes: a high temperature regime where entanglement vanishes and the teleportation generated by other quantum correlations yields only vanishingly little energy relative to local extraction and a second low-temperature teleportation regime where energy is available at B only by teleportation.

Evaluating Faculty Publications in Accounting Ph.D. Programs: The Author Affiliation Index as an Alternative

We propose a new model, the Author Affiliation Index (AAI), for examining journal quality, explain how the AAI is calculated, and report the resulting scores for 35 accounting and accounting-related journals. Next, we compare AAI journal rankings with those from other published studies and examine the correlations between them to show how the AAI can be used to evaluate relatively new journals, such as Accounting and the Public Interest, that are not included in extant ranking lists. By explaining its flexibility, we demonstrate that the AAI model can serve as a valuable tool for measuring journal quality and for meeting AACSB accreditation requirements for faculty groups as well as individual faculty. The AAI is based on the principle that as the percentage of authors in a journal who are accounting faculty at doctoral-granting institutions increases, the perceived value of that journal in terms of quality to Ph.D.-granting accounting programs also increases. Although our illustrations focus on the construction of this measure for use by Ph.D.-granting institutions, we describe how it can be adapted for use by other faculty groups.

Job Burnout in Public Accounting: Understanding Gender Differences

Job burnout is linked to job outcomes in public accounting professionals (Fogarty et al., 2000; Jones et al., 2010; Jones et al., 2012). Although women and men have entered the profession in relatively equal numbers, there is a significantly lower percentage of women partners (AICPA, 2011). Extant research has not sufficiently explored how burnout may affect the genders distinctly and whether these differences may lend insight as to women’s choices to exit. A large participant group with a similar proportion of women (n=836) and men (n=845) allowed examination of the burnout construct on a more profound level than extant studies. The three dimensions of job burnout in women and men public accountants were analyzed, not only in total, but also by functional area and position level. Overall findings are that women report higher levels of reduced personal accomplishment and men report higher levels of depersonalization. In light of these findings, suggestions are made for firm and individual actions that may mitigate the intensity of burnout experienced by both women and men public accountants.

The Behavior Rating Inventory Of Executive Function - Self-Report Version (Brief-Sr) And The Delis-Kaplan Executive Function Sys

The assessment of executive functions is an area of study that has seen considerable development in recent years. Despite much research examining the validity of various measures of executive functions from both a direct and indirect format, little evidence exists in the extant literature evaluating the correspondence between these types of measures. The current study examined the extent of correspondence, comprising concurrent validity, between the Delis-Kaplan Executive Function System (D-KEFS) and the Behavior Rating Inventory of Executive Function ¿ Self-Report Version (BRIEF-SR). Participants included 30 undergraduate and high school students 18 years of age. Results indicated mixed evidence of concurrent validity between the two measures of executive functions. The findings obtained suggest both expected significant, negative correlation as well as lack of expected correlation between the measures. Suggestions for future research in the assessment of executive functions are discussed.

Psychological Sense of Community: A New Construct for the Field of Management

This article introduces a new construct to the field of management called Psychological Sense of Community (PSOC). This is important because management scholars are calling for the creation of communities in organizations in an environment that lacks appropriate construct development. The aims of this article are threefold: (a) develop a working definition of PSOC via a review of the extant literature on PSOC from other disciplines with the goal of translating it into the domain of management, (b) synthesize findings from parallel literatures on the outcomes of PSOC with an eye toward exploring the relevance of such outcomes in management contexts, and (c) assess the value of PSOC as it relates to its uniqueness in relation to other prominent management constructs and its scope of applicability in a variety of management inquiry areas.