Sea surface pCO2 and O2 dynamics in the partially ice-covered Arctic Ocean

Author Posting. © American Geophysical Union, 2017. This article is posted here by permission of American Geophysical Union for personal use, not for redistribution. The definitive version was published in Journal of Geophysical Research: Oceans 122 (2017): 1425–1438, doi:10.1002/2016JC012162.Understanding the physical and biogeochemical processes that control CO2 and dissolved oxygen (DO) dynamics in the Arctic Ocean (AO) is crucial for predicting future air-sea CO2 fluxes and ocean acidification. Past studies have primarily been conducted on the AO continental shelves during low-ice periods and we lack information on gas dynamics in the deep AO basins where ice typically inhibits contact with the atmosphere. To study these gas dynamics, in situ time-series data have been collected in the Canada Basin during late summer to autumn of 2012. Partial pressure of CO2 (pCO2), DO concentration, temperature, salinity, and chlorophyll-a fluorescence (Chl-a) were measured in the upper ocean in a range of sea ice states by two drifting instrument systems. Although the two systems were on average only 222 km apart, they experienced considerably different ice cover and external forcings during the 40–50 day periods when data were collected. The pCO2 levels at both locations were well below atmospheric saturation whereas DO was almost always slightly supersaturated. Modeling results suggest that air-sea gas exchange, net community production (NCP), and horizontal gradients were the main sources of pCO2 and DO variability in the sparsely ice-covered AO. In areas more densely covered by sea ice, horizontal gradients were the dominant source of variability, with no significant NCP in the surface mixed layer. If the AO reaches equilibrium with atmospheric CO2 as ice cover continues to decrease, aragonite saturation will drop from a present mean of 1.00 ± 0.02 to 0.86 ± 0.01.U.S. National Science Foundation Arctic Observing Network Grant Number: ARC-1107346 and ARC-08564792017-08-2

Analyst Characteristics and the Level of Critical Perception of Goodwill Accounting

While inputs used in analysts’ valuation models have been documented (Brown et al. 2015), it has not been studied how analysts’ personal characteristics are associated with their level of critical perception regarding agency conflict manifested in published financial statements. This is important because analysts are, to some extent, substitutes for industry‐specialised auditors in monitoring financial reporting (e.g., Sun and Liu 2011). To address this shortcoming, we investigate analysts’ level of critical perception concerning current goodwill accounting standards, which provide significant reporting latitude. We use data from a survey of Nordic financial analysts and examine this data with statistical methods, including factor analysis and structural equation modelling. We find two latent constructs, one which reflects a critical attitude to the current goodwill accounting standards and one which reflects an uncritical attitude to the current standards. Our structural equation model suggests that having a background in auditing, as well as general experience and exposure to different industries, is associated with a higher degree of critical perception of current standards. In contrast, having a basic (low) level of formal business (accounting) education is associated with a more uncritical perception than having a high level of education.peerReviewe

Supplement to physical exchanges at the air-sea interface: UK-SOLAS Field Measurements

Author Posting. © American Meteorological Society, 2009. This article is posted here by permission of American Meteorological Society for personal use, not for redistribution. The definitive version was published in Bulletin of the American Meteorological Society 90 (2009): ES9-ES16, doi:10.1175/2008BAMS2578.2

Physical exchanges at the air-sea interface: UK-SOLAS Field Measurements

As part of the U.K. contribution to the international Surface Ocean–Lower Atmosphere Study, a series of three related projects—DOGEE, SEASAW, and HiWASE—undertook experimental studies of the processes controlling the physical exchange of gases and sea spray aerosol at the sea surface. The studies share a common goal: to reduce the high degree of uncertainty in current parameterization schemes. The wide variety of measurements made during the studies, which incorporated tracer and surfactant release experiments, included direct eddy correlation fluxes, detailed wave spectra, wind history, photographic retrievals of whitecap fraction, aerosol-size spectra and composition, surfactant concentration, and bubble populations in the ocean mixed layer. Measurements were made during three cruises in the northeast Atlantic on the RRS Discovery during 2006 and 2007; a fourth campaign has been making continuous measurements on the Norwegian weather ship Polarfront since September 2006. This paper provides an overview of the three projects and some of the highlights of the measurement campaigns