From the Big Five to the Big Four? Exploring Extinction Accounting for the Rhinoceros

Purpose The purpose of this paper is to explore a possible framework for extinction accounting which builds on but also extends significantly the existing GRI guidelines relating to species identified by the International Union for the Conservation of Nature Red List as under threat of extinction. Design/methodology/approach The paper analyses disclosures relating to rhinoceros conservation and protection produced by top South African-listed companies in order to assess the current state of “extinction accounting”. Following this analysis, the authors explore and discuss a potential framework for extinction accounting which may be used by companies to demonstrate their accountability for species and disclose the ways in which they are working alone, and in partnerships, to prevent species extinction. Findings Corporate disclosures relating to rhinoceros may be interpreted as emancipatory. The authors identify several disclosure themes dealing with rhinoceros in integrated and sustainability reports of large South African companies and on their websites. Contrary to initial expectations, there is evidence to suggest corporate awareness of the importance of addressing the risk of this species becoming extinct. Research limitations/implications The authors have relied on public corporate disclosures and would like to extend the work further to include interview data for a further paper. Practical implications An extinction accounting framework may be applied to corporate accounting and accountability for any species under threat of extinction. The framework may also be considered for use as a tool for institutional investors as well as NGO engagement and dialogue with stakeholder companies. Social implications The rhinoceros has, from the analysis, significant cultural, heritage, eco-tourism and intrinsic value. Developing and implementing an emancipatory extinction accounting framework to prevent extinction will have a substantial social and environmental impact. Originality/value This is the first attempt to the knowledge to explore accounting for extinction and a possible extinction accounting framework. It is also the first attempt to investigate accounting and accountability for the rhinoceros

The emancipatory potential of extinction accounting: Exploring current practice in integrated reports

This paper adopts a normative approach to develop a dynamic form of corporate reporting designed to deal with the threat posed by mass extinction of species. The proposed reporting framework is intended to show how a type of accounting – which is referred to as extinction accounting – can and should be used to drive positive corporate change and prevent the loss of species. The framework is inspired by both an anthropocentric and deep ecological view on nature and draws on accountancy’s emancipatory potential rather than attempting to find a substitute for current technologies of accounting and accountability. The prior literature on biodiversity and emancipatory accounting is complemented by showing how an innovative form of reporting on a specific environmental issue can be operationalised and used in the short-term to respond to the threats posed by mass extinction

Integrated extinction accounting and accountability: Building an Ark

Purpose We are currently experiencing what is often called the sixth period of mass extinction on planet Earth, caused undoubtedly by the impact of human activities and businesses on nature. In this paper we explore the potential for accounting and corporate accountability to contribute to extinction prevention. The paper adopts an interdisciplinary approach, weaving scientific evidence and theory into organisational disclosure and reporting in order to demonstrate linkages between extinction, business behaviour, accounting and accountability as well as to provide a basis for developing a framework for narrative disclosure on extinction prevention. Design/methodology/approach The paper is theoretical and interdisciplinary in approach, seeking to bring together scientific theories of extinction with a need for corporate and organizational accountability whilst recognizing philosophical concerns in the extant environmental accounting literature about accepting any business role and capitalist mechanisms in ecological matters. Our overarching framework derives from the concept of emancipatory accounting. Findings and Practical implications The outcome of the writing is to: present (a) an emancipatory ‘extinction accounting’ framework which can be embedded within integrated reports, and (b) a diagrammatic representation, in the form of an ‘ark’, of accounting and accountability mechanisms which, combined, can assist, we argue, in preventing extinction. We suggest that the emancipatory framework may also be applied to engagement meetings between the responsible investor community (and NGOs) and organizations on biodiversity and species protection. Originality/value This paper represents a comprehensive attempt to explore the emancipatory role of accounting in extinction prevention and also brings together the links in accounting and accountability mechanisms which, working together, can prevent species extinction

Optical transmission losses in materials due to repeated impacts of liquid droplets

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/76812/1/AIAA-7018-720.pd

Milagrito: a TeV air-shower array

Milagrito, a large, covered water-Cherenkov detector, was the world's first air-shower-particle detector sensitive to cosmic gamma rays below 1 TeV. It served as a prototype for the Milagro detector and operated from February 1997 to May 1998. This paper gives a description of Milagrito, a summary of the operating experience, and early results that demonstrate the capabilities of this technique.Comment: 38 pages including 24 figure

A Measurement of Time-Averaged Aerosol Optical Depth using Air-Showers Observed in Stereo by HiRes

Air fluorescence measurements of cosmic ray energy must be corrected for attenuation of the atmosphere. In this paper we show that the air-showers themselves can yield a measurement of the aerosol attenuation in terms of optical depth, time-averaged over extended periods. Although the technique lacks statistical power to make the critical hourly measurements that only specialized active instruments can achieve, we note the technique does not depend on absolute calibration of the detector hardware, and requires no additional equipment beyond the fluorescence detectors that observe the air showers. This paper describes the technique, and presents results based on analysis of 1258 air-showers observed in stereo by the High Resolution Fly's Eye over a four year span.Comment: 7 pages, 3 figures, accepted for publication by Astroparticle Physics Journa

Volume element structure and roton-maxon-phonon excitations in superfluid helium beyond the Gross-Pitaevskii approximation

We propose a theory which deals with the structure and interactions of volume elements in liquid helium II. The approach consists of two nested models linked via parametric space. The short-wavelength part describes the interior structure of the fluid element using a non-perturbative approach based on the logarithmic wave equation; it suggests the Gaussian-like behaviour of the element's interior density and interparticle interaction potential. The long-wavelength part is the quantum many-body theory of such elements which deals with their dynamics and interactions. Our approach leads to a unified description of the phonon, maxon and roton excitations, and has noteworthy agreement with experiment: with one essential parameter to fit we reproduce at high accuracy not only the roton minimum but also the neighboring local maximum as well as the sound velocity and structure factor.Comment: 9 pages, 6 figure

Observation of the Ankle and Evidence for a High-Energy Break in the Cosmic Ray Spectrum

We have measured the cosmic ray spectrum at energies above $10^{17}$ eV using the two air fluorescence detectors of the High Resolution Fly's Eye experiment operating in monocular mode. We describe the detector, PMT and atmospheric calibrations, and the analysis techniques for the two detectors. We fit the spectrum to models describing galactic and extragalactic sources. Our measured spectrum gives an observation of a feature known as the ``ankle'' near $3\times 10^{18}$ eV, and strong evidence for a suppression near $6\times 10^{19}$ eV.Comment: 14 pages, 9 figures. To appear in Physics Letters B. Accepted versio

Measurement of the photon+b+b-jet production differential cross section in ppˉp\bar{p} collisions at \sqrt{s}=1.96~\TeV

We present measurements of the differential cross section dsigma/dpT_gamma for the inclusive production of a photon in association with a b-quark jet for photons with rapidities |y_gamma|< 1.0 and 30<pT_gamma <300 GeV, as well as for photons with 1.5<|y_gamma|< 2.5 and 30< pT_gamma <200 GeV, where pT_gamma is the photon transverse momentum. The b-quark jets are required to have pT>15 GeV and rapidity |y_jet| < 1.5. The results are based on data corresponding to an integrated luminosity of 8.7 fb^-1, recorded with the D0 detector at the Fermilab Tevatron $p\bar{p}$ Collider at sqrt(s)=1.96 TeV. The measured cross sections are compared with next-to-leading order perturbative QCD calculations using different sets of parton distribution functions as well as to predictions based on the kT-factorization QCD approach, and those from the Sherpa and Pythia Monte Carlo event generators.Comment: 10 pages, 9 figures, submitted to Phys. Lett.

Limits on anomalous trilinear gauge boson couplings from WW, WZ and Wgamma production in pp-bar collisions at sqrt{s}=1.96 TeV

We present final searches of the anomalous gammaWW and ZWW trilinear gauge boson couplings from WW and WZ production using lepton plus dijet final states and a combination with results from Wgamma, WW, and WZ production with leptonic final states. The analyzed data correspond to up to 8.6/fb of integrated luminosity collected by the D0 detector in pp-bar collisions at sqrt{s}=1.96 TeV. We set the most stringent limits at a hadron collider to date assuming two different relations between the anomalous coupling parameters Delta\kappa_\gamma, lambda, and Delta g_1^Z for a cutoff energy scale Lambda=2 TeV. The combined 68% C.L. limits are -0.057<Delta\kappa_\gamma<0.154, -0.015<lambda<0.028, and -0.008<Delta g_1^Z<0.054 for the LEP parameterization, and -0.007<Delta\kappa<0.081 and -0.017<lambda<0.028 for the equal couplings parameterization. We also present the most stringent limits of the W boson magnetic dipole and electric quadrupole moments.Comment: 10 pages, 5 figures, submitted to PL