Disclosure measurement in the empirical accounting literature: A review article

This is the first study to provide an extensive and critical review of different techniques used in the empirical accounting literature to measure disclosure. The purpose is to help future researchers to identify exemplars and to select suitable techniques or to develop their own techniques. It also provides in depth discussion of current measurement issues related to disclosure and identifies gaps in the current literature which future research may aim to cover

Large subgroups of simple groups

Let $G$ be a finite group. A proper subgroup $H$ of $G$ is said to be large if the order of $H$ satisfies the bound $|H|^3 \ge |G|$. In this note we determine all the large maximal subgroups of finite simple groups, and we establish an analogous result for simple algebraic groups (in this context, largeness is defined in terms of dimension). An application to triple factorisations of simple groups (both finite and algebraic) is discussed.Comment: 37 page

Theoretical investigation of liquid water injection into the shock layer of a reentry vehicle

Mathematical model for flow field of liquid spray injected into supersonic air streaming past blunt bod

Unleashing the Power of Distributed CPU/GPU Architectures: Massive Astronomical Data Analysis and Visualization case study

Upcoming and future astronomy research facilities will systematically generate terabyte-sized data sets moving astronomy into the Petascale data era. While such facilities will provide astronomers with unprecedented levels of accuracy and coverage, the increases in dataset size and dimensionality will pose serious computational challenges for many current astronomy data analysis and visualization tools. With such data sizes, even simple data analysis tasks (e.g. calculating a histogram or computing data minimum/maximum) may not be achievable without access to a supercomputing facility. To effectively handle such dataset sizes, which exceed today's single machine memory and processing limits, we present a framework that exploits the distributed power of GPUs and many-core CPUs, with a goal of providing data analysis and visualizing tasks as a service for astronomers. By mixing shared and distributed memory architectures, our framework effectively utilizes the underlying hardware infrastructure handling both batched and real-time data analysis and visualization tasks. Offering such functionality as a service in a "software as a service" manner will reduce the total cost of ownership, provide an easy to use tool to the wider astronomical community, and enable a more optimized utilization of the underlying hardware infrastructure.Comment: 4 Pages, 1 figures, To appear in the proceedings of ADASS XXI, ed. P.Ballester and D.Egret, ASP Conf. Serie

NATURAL RESOURCE ACCOUNTS FOR THE STATE AND ECONOMIC CONTRIBUTION OF FORESTS AND WOODLAND RESOURCES IN SWAZILAND

Resource /Energy Economics and Policy,

Macroscopic Anisotropy and Symmetry Breaking in the Pyrochlore Antiferromagnet Gd2_{2}Ti2_{2}O7_{7}}

In the Heisenberg antiferromagnet $Gd_2Ti_2O_7$, the exchange interactions are geometrically frustrated by the pyrochlore lattice structure. This ESR study reveals a strong temperature dependent anisotropy with respect to a [111] body diagonal below a temperature $T_A=80$ K, despite the spin only nature of the $Gd^{3+}$ ion. Anisotropy and symmetry breaking can nevertheless appear through the superexchange interaction. The presence of short range planar correlation restricted to specific Kagom\'{e} planes is sufficient to explain the two ESR modes studied in this work.Comment: 4 pages, 5 figure

Linear and Quadratic GUP, Liouville Theorem, Cosmological Constant, and Brick Wall Entropy

Motivated by the works on Equivalence Principle in the context of linear Generalized Uncertainty Principle and, independently, in the context of quadratic Generalized Uncertainty Principle, we expand these endeavors in the context of Generalized Uncertainty Principle when both linear and quadratic terms in momentum are include. We demonstrate how the definitions of equations of motion change upon that expansion. We also show how to obtain an analogue of Liouville theorem in the presence of linear and quadratic Generalized Uncertainty Principle. We employ the corresponding modified invariant unit volume of phase space to discuss the resulting density of states, the problem of cosmological constant, the black body radiation in curved spacetime, the concurrent energy and consequent no Brick Wall entropy.Comment: v1: 10 pages, RevTex, 7 figures; v2: references updated, one footnote added; v3: two footnotes and references added, no change in physics, to appear in EPJ

Intending to be ethical: An examination of consumer choice in sweatshop avoidance

While much research in ethical consumption has focused on contexts such as food, this research explores ethical consumer decision-making in the context of intention to avoid sweatshop apparel. This research seeks to deepen the Theory of Planned Behavior with respect to the motivation and volitional stages underlying behavior. The findings of the research, based on 794 consumers, are novel and support an enriched framework which reveals that the role of attitude, subjective norm and perceived behavioral control are mediated by desire, intention and plan. The findings have implications for research seeking to address the ‘intention-behavior’ gap