AEROSPACE ENGINEERING, MECHANICS, AND ENGINEERING SCIENCE /57


ACG 7925-Accounting Research Workshop (1-4; max: 8) Pre-
req: completion of Ph.D. core. Analysis of current research topics
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 re-
search and development of thought in accounting. Theory con-
struction 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 tax concentration. Covers basic
tax research, taxation of corporations, partnerships, and other
appropriate topics.
TAX 5065-Federal Income Tax Research (3) Prereq: TAX4002.
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 TAX4002 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: TAX5065. 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 liqui-
dation of the corporate entity. Consideration is also given to
acquisitive and divisive changes to the corporate structure.
TAX 6205-Partnership Taxation (3) Prereq: TAX 5065. Exam-
ines 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 between
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,
6205. Consolidations, alternative minimum tax, loss limitation
rules, personal financial planning, etc.




AEROSPACE ENGINEERING,
MECHANICS, AND ENGINEERING
SCIENCE
College of Engineering


 GRADUATE FACULTY 1992-93
Chairman: M. A. Eisenberg. Graduate Coordinator: D. W.
Mikolaitis. Graduate Research Professors: N. D. Cristescu;


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; G. W.
Hemp; C. C. Hsu; U. H. Kurzweg; B. M. Leadon; E. R.
Lindgren; S. Y. Lu; L. E. Malvern;G.E. Nevill,Jr.;M. K.Ochi;
E. Partheniades; C. A. Ross; W. Shyy; 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; B.
V. Sankar; D. C. Zimmerman; P. H. Zipfel. Associate
Engineers: R. J. Hirko; D. A. Jenkins. Assistant Professors:J.
D. Abbitt; D. M. Belk; B. F. Carroll; N. G. Fitz-Coy; P. A.
Mataga; L. Vu-Quoc.

 The Department of Aerospace Engineering, Mechanics,
and Engineering Science offers the Master of Engineering,
Master of Science, and Engineer degrees in aerospace
engineering, in engineering mechanics, and in engineering
science. The Department participates in the College of
Engineering's interdisciplinary Certificate in Manufactur-
ing Engineering atthe master's level. The Doctor of Philoso-
phy 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 me-
chanics. The Department also offers interdisciplinary
master's and Ph.D. specializations in offshore structures in
cooperation with the Departments of Coastal and Oceano-
graphic 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,
creative design, design automation, fluid mechanics, nu-
merical and finite element methods, offshore structures,
solid mechanics, and structural mechanics and optimiza-
tion.
 With the approval of the supervisory committee, all
5000-, 6000-, and 7000-level courses offered by the Aero-
space Engineering, Mechanics, and Engineering Science
Department plus the following courses in related areas are
acceptable for graduate major credit for all degree pro-
grams offered by the Department: CAP 6627-Expert
Systems, CAP 6652-Artificial Intelligence Concepts, CAP
6655-Knowledge Representation; CAP 6656-Machine
Learning, EEL 5182-State Variable Methods in Linear
Systems, EEL 5631-Digital Control Systems, EEL 5840-
Elements of Machine Intelligence, EEL 6614-Modern
Control Theory I, EEL 6615-Modern Control Theory II, EEL
6841-Machine Intelligence and Synthesis, ENU 6730-
Introduction to Plasmas.




EAS 5938-Special Topics in Aerospace Engineering (1-4; max:
8)
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, explo-
sions and implosions.
EAS 6221-Plates and Shells 1 (3) Prereq: EAS4210 orequivalent.
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 II (3) Prereq: EAS 6221. Bending of
thin shells, shells of revolution. Buckling and vibration of plates