AEROSPACE ENGINEERING, MECHANICS, AND ENGINEERING SCIENCE/53 in accounting by visiting scholars, faculty, and doctoral students. S/U ACG 7939-Theoretical Constructs in Accounting (3) Prereq: ACG 7886. Emerging theoretical issues that directly impact research and development of thought in accounting. Theory construction and verification, information economics, and agency theory constitute subsets of this course. ACG 7979-Advanced Research (1-9) Research for doctoral students before admission to candidacy. Designed for students with a master's degree in the field of study or for students who have been accepted for a doctoral program. Not open to students who have been admitted to candidacy. S/U ACG 7980-Research for Doctoral Dissertation (1-15) S/U. TAX 5025-Federal Income Tax Accounting II (3) Prereq: TAX 4002. Not open to persons in the ax concentration. Covers basic tax research, taxation of corporations, partnerships, and other appropriate topics. TAX 5065-Federal Income Tax Research (3) Prereq: TAX 4002. Basic techniques for researching federal income tax questions. Use and application of traditional and computerized tax research to examine IRS tax documentation. TAX 5725-Tax Factors in Management Decisions (3) Open to MBA and other graduate students who have not previously completed TAX 4002 or its equivalent. Examines the income and deduction concepts, the taxation of property transactions, the taxation of business entities, the selection of a business form and its capital structure, employee compensation, formation and liquidation of a corporation, changes in the corporate structure, and the use of tax shelters. TAX 6105-Corporate Taxation (3) Prereq: TAX 5065. Examina- tion of the fundamental legal concepts, the statutory provisions, and the computational procedures applicable to economic trans- actions and events involving the formation, operation, and liquidation of the corporate entity. Consideration is also given to acquisitive and divisive changes to the corporate structure. TAX 6205-Partnership Taxation (3) Prereq: TAX5065. Examines the tax aspects of the partnership as a business entity. Topics include the acquisition of a partnership interest; the reporting of partnership profits, losses, and distributions; transactions be- tween partners and the partnership; transfers of a partnership interest; and retirement or death of a partner. TAX 6405-Estate and Gift Taxation (3) Prereq: TAX 5065. Examination of the federal excise tax levied on transfers of property via gift or from decedents' estates. TAX 6505-International Taxation (3) Prereq: TAX 5065. Topics include the foreign tax credit, taxation of U.S. citizens abroad, taxation of nonresident aliens doing business in the U.S., tax treaties, taxation of income from investments abroad, taxation of export operations, foreign currency translation, intercompany pricing, and boycott and bribe related income. TAX 6875-Contemporary Tax Topics (3) Prereq: TAX 5065, 5205. Consolidations, alternative minimum tax, loss limitation rules, personal financial planning, etc. AEROSPACE ENGINEERING, MECHANICS, AND ENGINEERING SCIENCE College of Engineering GRADUATE FACULTY 1989-90 Chairman: M. A. Eisenberg. Graduate Coordinator: D. W. Mikolaitis. Graduate Research Professors: R. G. Dean; D: C. Drucker; A. E. S. Green; R. E. Kalman; C. S. Yih. Professors: R. C. Anderson; W. H. Boykin, Jr.; M. H. Clarkson; I. K. Ebcioglu; M. A. Eisenberg; R. L. Fearn; J. L. Hammack, Jr.; G. W. Hemp; C. C. Hsu; U. H. Kurzweg; B. M. Leadon; E. R. Lindgren; S. Y. Lu; L. E. Malvern; K. T. Millsaps; G. E. Nevill, Jr.; M. K. Ochi; E. Partheniades; C. A. Ross; C. T. Sun; C. E. Taylor; E. K. Walsh; H. Wang. Engineers: H. W. Doddington; J. E. Milton. Associate Professors: P. Hajela; D. W. Mikolaitis; W. Shyy, P. H. Zipfel. Associate Engineers: R. J. Hirko; D. A. Jenkins. Assistant Professors:D. M. Belk; B. F. Carroll; B. V. Sankar; L. Vu-Quoc; D. C. Zimmerman. The Department of Aerospace Engineering, Mechan- ics, and Engineering Science offers the Masterof Engineer- ing, Master of Science, and Engineer degrees in aerospace engineering, in engineering mechanics, and in engineer- ing science. The Department participates in the College of Engineering's interdisciplinary Certificate in Manufactur- ing Engineering at the master's level. The Doctor of Phi- losophy degree is offered in aerospace engineering and in engineering mechanics, with specialized tracks in the latter discipline in design processes, engineering analysis and applied mathematics, and in theoretical and applied mechanics. The Deparment also offers Interdisciplinary master's and Ph.D. specializations in offshore structures in cooperation with the Departments of Coastal and Oceanographic Engineering and Civil Engineering. Areas of specialization include aerodynamics, applied mathematics, applied optics, atmospheric science, bi- omechanics, coastal hydromechanics and ocean wave dynamics, combustion, composite materials, control theory, creativedesign, design automation, fluid mechan- ics, numerical and finite element methods, offshore struc- tures, solid mechanics, and structural mechanics and optimization. With the approval of the supervisory committee, all 5000-, 6000-, and 7000-level courses offered by the Aerospace Engineering, Mechanics, and Engineering Science Department plus the following courses in related areas areaceptable forgraduate major creditfor all degree programs offered by the Department: ENU 6730-Intro- duction to Plasmas; ENU 6731-Plasma Theory; ENU 6741L-Plasma Laboratory; CAP 6627-Expert Systems; CAP 6652- Artificial Intelligence Concepts; CAP 6655-Knowledge Representation; CAP 6656-Machine Learning; EEL 5840-Elements of Machine Intelligence; and EEL 6841-Machine Intelligence and Synthesis of Electromechanical Systems. Aerospace Engineering EAS 6135-The Dynamics of Real Gases (3) Prereq: consent of instructor. Kinetic theory and flows of reacting gases. EAS 6138-Gasdynamics (3) Prereq: EAS 4112,4112L. Theory of sound waves, subsonic and supersonic flows, shockwaves, explosions and implosions. EAS 6221-Plates and Shells 1 (3) Prereq: EAS 4210 or equivalent. Bending and stretching of plates, effects of large deflection, anisotropy, nonhomogeneity (composite and stiffened plates), and transverse shear. Geometry of shells and membrane theory. Aerospace applications. EAS 6222-Plates and Shells 11 (3) Prereq: EAS 6221. Bending of thin shells, shells of revolution. Buckling and vibration of plates and shells. Shell-like structures. Numerical methods. Aerospace applications. EAS 6225-Aerodynamics of Wings and Bodies (3) Prereq: EAS 4106, 41v eory, static analysis of laminated plates, free-edge effect, failure modes. EAS 6415-Guidance and Control of Aerospace Vehicles (3) Prereq: EAS 4412 or equivalent. Application of modern control theory to aerospace vehicles. Parameter identification methods applied to aircraft and missiles. EAS 6905-Aerospace Research (1-6; max: 12 including EGM 5905 and 6905) EAS 6910-Supervised Research (1-5; max: 5) S/U. EAS 6935-Graduate Seminar (1; max: 6) S/U option. EAS 6939-Special Topics in Aerospace Engineering (1-6; max: 12) Laboratory, lectures, or conferences covering selected topics in space engineering. EAS 6940-Supervised Teaching (1-5; max: 5) S/U. EAS 6971-Research for Master's Thesis (1-15) S/U. EAS 6972-Research for Engineer's Thesis (1-15) S/U. EAS 7979-Advanced Research (1-9) Research for doctoral stu- dents before admission to candidacy. Designed for students with a master's degree in the field of study or for students who have been accepted for a doctoral program. Not open to students who have been admitted to candidacy. S/U. EAS 7980-Research for Doctoral Dissertation (1-15) S/U.