Exploring blockchain in the accounting domain: a bibliometric analysis

Purpose: Considering the growing interests in managerial and accounting issues related to blockchain technology (BT), the study aims at identifying the main research venues in this specific field. In particular, the purpose is to understand the spatial and temporal production and distribution of research documents, highlighting the most relevant topics, the most influential authors and research. Design/methodology/approach: This research carries out a bibliometric analysis of 189 research documents in the business, management and accounting areas. Data collection and refining is carried out from the Scopus database. The data analysis is based on a hybrid literature review approach using a descriptive bibliometric method, data analysis visualization (through VOSViewer software) and thematic analysis. Findings: Results indicate that research studies focused on BT and accounting have been growing exponentially over the last three years, with authors who previously focused on generalist themes, and are now facing more specific issues. Through cluster analysis, the authors propose the framework of accounting domain and blockchain technology (ADOB) to systematize and visualize the map of current studies about the BT in the accounting domain. Research limitations/implications: The analysis highlights some aspects less investigated at the first research stage in the field of BT and accounting, such as the growing need of new accounting and control processes to address the practical issues of BT implementation and the need for education and training to stimulate a proper use of BT by accountants and practitioners. Originality/value: This study is the first to adopt a bibliometric and thematic analysis to investigate BT in the accounting domain. The authors provide significant insights that could guide and foster the use of BT for accountants and practitioners, defining future research lines and a research agenda for academic researchers

Melnikov theory to all orders and Puiseux series for subharmonic solutions

We study the problem of subharmonic bifurcations for analytic systems in the plane with perturbations depending periodically on time, in the case in which we only assume that the subharmonic Melnikov function has at least one zero. If the order of zero is odd, then there is always at least one subharmonic solution, whereas if the order is even in general other conditions have to be assumed to guarantee the existence of subharmonic solutions. Even when such solutions exist, in general they are not analytic in the perturbation parameter. We show that they are analytic in a fractional power of the perturbation parameter. To obtain a fully constructive algorithm which allows us not only to prove existence but also to obtain bounds on the radius of analyticity and to approximate the solutions within any fixed accuracy, we need further assumptions. The method we use to construct the solution -- when this is possible -- is based on a combination of the Newton-Puiseux algorithm and the tree formalism. This leads to a graphical representation of the solution in terms of diagrams. Finally, if the subharmonic Melnikov function is identically zero, we show that it is possible to introduce higher order generalisations, for which the same kind of analysis can be carried out.Comment: 30 pages, 6 figure

Gamma Ray Bursts: recent results and connections to very high energy Cosmic Rays and Neutrinos

Gamma-ray bursts are the most concentrated explosions in the Universe. They have been detected electromagnetically at energies up to tens of GeV, and it is suspected that they could be active at least up to TeV energies. It is also speculated that they could emit cosmic rays and neutrinos at energies reaching up to the $10^{18}-10^{20}$ eV range. Here we review the recent developments in the photon phenomenology in the light of \swift and \fermi satellite observations, as well as recent IceCube upper limits on their neutrino luminosity. We discuss some of the theoretical models developed to explain these observations and their possible contribution to a very high energy cosmic ray and neutrino background.Comment: 12 pages, 7 figures. Text of a plenary lecture at the PASCOS 12 conference, Merida, Yucatan, Mexico, June 2012; to appear in J.Phys. (Conf. Series

A Strong Jet Signature in the Late-Time Lightcurve of GW170817

We present new 0.6-10 GHz observations of the binary neutron star merger GW170817 covering the period up to 300 days post-merger, taken with the Karl G. Jansky Very Large Array, the Australia Telescope Compact Array, the Giant Metrewave Radio Telescope and the MeerKAT telescope. We use these data to precisely characterize the decay phase of the late-time radio light curve. We find that the temporal decay is consistent with a power-law slope of t^-2.2, and that the transition between the power-law rise and decay is relatively sharp. Such a slope cannot be produced by a quasi-isotropic (cocoon-dominated) outflow, but is instead the classic signature of a relativistic jet. This provides strong observational evidence that GW170817 produced a successful jet, and directly demonstrates the link between binary neutron star mergers and short-hard GRBs. Using simple analytical arguments, we derive constraints on the geometry and the jet opening angle of GW170817. These results are consistent with those from our companion Very Long Baseline Interferometry (VLBI) paper, reporting superluminal motion in GW170817.Comment: 11 pages, 3 figures, 3 tables. Accepted for publication in ApJ Letter

High levels of sewage contamination released from urban areas after storm events: A quantitative survey with sewage specific bacterial indicators

Background Past studies have demonstrated an association between waterborne disease and heavy precipitation, and climate change is predicted to increase the frequency of these types of intense storm events in some parts of the United States. In this study, we examined the linkage between rainfall and sewage contamination of urban waterways and quantified the amount of sewage released from a major urban area under different hydrologic conditions to identify conditions that increase human risk of exposure to sewage. Methods and findings Rain events and low-flow periods were intensively sampled to quantify loads of sewage based on two genetic markers for human-associated indicator bacteria (human Bacteroides and Lachnospiraceae). Samples were collected at a Lake Michigan estuary and at three river locations immediately upstream. Concentrations of indicators were analyzed using quantitative polymerase chain reaction (qPCR), and loads were calculated from streamflow data collected at each location. Human-associated indicators were found during periods of low flow, and loads increased one to two orders of magnitude during rain events from stormwater discharges contaminated with sewage. Combined sewer overflow (CSO) events increased concentrations and loads of human-associated indicators an order of magnitude greater than heavy rainfall events without CSO influence. Human-associated indicator yields (load per km2 of land per day) were related to the degree of urbanization in each watershed. Contamination in surface waters were at levels above the acceptable risk for recreational use. Further, evidence of sewage exfiltration from pipes threatens drinking water distribution systems and source water. While this study clearly demonstrates widespread sewage contamination released from urban areas, a limitation of this study is understanding human exposure and illness rates, which are dependent on multiple factors, and gaps in our knowledge of the ultimate health outcomes. Conclusions With the prediction of more intense rain events in certain regions due to climate change, sewer overflows and contamination from failing sewer infrastructure may increase, resulting in increases in waterborne pathogen burdens in waterways. These findings quantify hazards in exposure pathways from rain events and illustrate the additional stress that climate change may have on urban water systems. This information could be used to prioritize efforts to invest in failing sewer infrastructure and create appropriate goals to address the health concerns posed by sewage contamination from urban areas

An ASKAP Search for a Radio Counterpart to the First High-significance Neutron Star-Black Hole Merger LIGO/Virgo S190814bv

We present results from a search for a radio transient associated with the LIGO/Virgo source S190814bv, a likely neutron star-black hole (NSBH) merger, with the Australian Square Kilometre Array Pathfinder. We imaged a 30 deg2 field at ΔT = 2, 9, and 33 days post-merger at a frequency of 944 MHz, comparing them to reference images from the Rapid ASKAP Continuum Survey observed 110 days prior to the event. Each epoch of our observations covers 89% of the LIGO/Virgo localization region. We conducted an untargeted search for radio transients in this field, resulting in 21 candidates. For one of these, AT2019osy, we performed multiwavelength follow-up and ultimately ruled out the association with S190814bv. All other candidates are likely unrelated variables, but we cannot conclusively rule them out. We discuss our results in the context of model predictions for radio emission from NSBH mergers and place constrains on the circum-merger density and inclination angle of the merger. This survey is simultaneously the first large-scale radio follow-up of an NSBH merger, and the most sensitive widefield radio transients search to-date

A multi-wavelength investigation of the radio-loud supernova PTF11qcj and its circumstellar environment

We present the discovery, classification, and extensive panchromatic (from radio to X-ray) follow-up observations of PTF11qcj, a supernova discovered by the Palomar Transient Factory. PTF11qcj is located at a distance of dL ~ 124 Mpc. Our observations with the Karl G. Jansky Very Large Array show that this event is radio-loud: PTF11qcj reached a radio peak luminosity comparable to that of the famous gamma-ray-burst-associated supernova 1998bw (L_{5GHz} ~ 10^{29} erg/s/Hz). PTF11qcj is also detected in X-rays with the Chandra observatory, and in the infrared band with Spitzer. Our multi-wavelength analysis probes the supernova interaction with circumstellar material. The radio observations suggest a progenitor mass-loss rate of ~10^{-4} Msun/yr x (v_w/1000 km/s), and a velocity of ~(0.3-0.5)c for the fastest moving ejecta (at ~10d after explosion). However, these estimates are derived assuming the simplest model of supernova ejecta interacting with a smooth circumstellar material characterized by radial power-law density profile, and do not account for possible inhomogeneities in the medium and asphericity of the explosion. The radio light curve shows deviations from such a simple model, as well as a re-brightening at late times. The X-ray flux from PTF11qcj is compatible with the high-frequency extrapolation of the radio synchrotron emission (within the large uncertainties). An IR light echo from pre-existing dust is in agreement with our infrared data. Our analysis of pre-explosion data from the Palomar Transient Factory suggests that a precursor eruption of absolute magnitude M_r ~ -13 mag may have occurred ~ 2.5 yr prior to the supernova explosion. Based on our panchromatic follow-up campaign, we conclude that PTF11qcj fits the expectations from the explosion of a Wolf-Rayet star. Precursor eruptions may be a feature characterizing the final pre-explosion evolution of such stars.Comment: 43 pages, 15 figures; this version matches the one published in ApJ (includes minor changes that address the Referee's comments.

Evidence for immunomodulation and apoptotic processes induced by cationic polystyrene nanoparticles in the hemocytes of the marine bivalve Mytilus

none8sìPolymeric nanoparticles can reach the marine environment from different sources as weathering of plastic debris and nanowaste. Nevertheless, few data are available on their fate and impact on marine biota. Polystyrene nanoparticles (PS NPs) can be considered as a model for studying the effects of nanoplastics in marine organisms: recent data on amino-modified PS NPs (PS-NH2) toxicity in sea urchin embryos underlined that marine invertebrates can be biological targets of nanoplastics. Cationic PS NPs have been shown to be toxic to mammalian cells, where they can induce apoptotic processes; however, no information is available on their effects and mechanisms of action in the cells of marine organisms. In this work, the effects of 50 nm PS-NH2 were investigated in the hemocytes of the marine bivalve Mytilus galloprovincialis. Hemocytes were exposed to different concentrations (1, 5, 50 μg/ml) of PS-NH2 suspension in ASW. Clear signs of cytoxicity were evident only at the highest concentrations (50 μg/ml). On the other hand, a dose dependent decrease in phagocytic activity and increase in lysozyme activity were observed. PS-NH2 NPs also stimulated increase in extracellular ROS (reactive oxygen species) and NO (nitric oxide) production, with maximal effects at lower concentrations. Moreover, at the highest concentration tested, PS-NH2 NPs induced apoptotic process, as evaluated by Flow cytometry (Annexin V binding and mitochondrial parameters). The results demonstrate that in marine invertebrates the immune function can represent a significant target for PS-NPs. Moreover, in Mytilus hemocytes, PS-NH2 NPs can act through mechanisms similar to those observed in mammalian cells. Further research is necessary on specific mechanisms of toxicity and cellular uptake of nanoplastics in order to assess their impact on marine biota.openCanesi, L; Ciacci, Caterina; Bergami, E; Monopoli, M. P; Dawson, K. A; Papa, Stefano; Canonico, Barbara; Corsi, I.Canesi, L; Ciacci, Caterina; Bergami, E; Monopoli, M. P; Dawson, K. A; Papa, Stefano; Canonico, Barbara; Corsi, I