953 research outputs found

    Ethical and compliance-competence evaluation: a key element of sound corporate governance

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    Motivated by the ongoing post-Enron refocusing on corporate governance and the shift by the Financial Services Authority (FSA) in the UK to promoting compliance- competence within the financial services sector, this paper demonstrates how template analysis can be used as a tool for evaluating compliance-competence. Focusing on the ethical dimension of compliance-competence, we illustrate how this can be subjectively appraised. We propose that this evaluation technique could be utilised as a starting point in informing senior management of corporate governance issues and be used to monitor and demonstrate key compliance and ethical aspects of an institution to external stakeholders and regulators

    The Spectral Signature of Dust Scattering and Polarization in the Near IR to Far UV. I. Optical Depth and Geometry Effects

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    Spectropolarimetry from the near IR to the far UV of light scattered by dust provides a valuable diagnostic of the dust composition, grain size distribution and spatial distribution. To facilitate the use of this diagnostic, we present detailed calculations of the intensity and polarization spectral signature of light scattered by optically thin and optically thick dust in various geometries. The polarized light radiative transfer calculations are carried out using the adding-doubling method for a plane-parallel slab, and are extended to an optically thick sphere by integrating over its surface. The calculations are for the Mathis, Rumple & Nordsieck Galactic dust model, and cover the range from 1 μm\mu m to 500 \AA. We find that the wavelength dependence of the scattered light intensity provides a sensitive probe of the optical depth of the scattering medium, while the polarization wavelength dependence provides a probe of the grain scattering properties, which is practically independent of optical depth. We provide a detailed set of predictions, including polarization maps, which can be used to probe the properties of dust through imaging spectropolarimetry in the near IR to far UV of various Galactic and extragalactic objects. In a following paper we use the codes developed here to provide predictions for the dependence of the intensity and polarization on grain size distribution and composition.Comment: 29 pages + 21 figures, accepted for the Astrophysical Journal Supplement February 2000 issue. Some revision, mostly in the introduction and the conclusions, and a couple of correction

    Mass-loss rates of Very Massive Stars

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    We discuss the basic physics of hot-star winds and we provide mass-loss rates for (very) massive stars. Whilst the emphasis is on theoretical concepts and line-force modelling, we also discuss the current state of observations and empirical modelling, and address the issue of wind clumping.Comment: 36 pages, 15 figures, Book Chapter in "Very Massive Stars in the Local Universe", Springer, Ed. Jorick S. Vin

    Open Issues on the Synthesis of Evolved Stellar Populations at Ultraviolet Wavelengths

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    In this paper we briefly review three topics that have motivated our (and others') investigations in recent years within the context of evolutionary population synthesis techniques. These are: The origin of the FUV up-turn in elliptical galaxies, the age-metallicity degeneracy, and the study of the mid-UV rest-frame spectra of distant red galaxies. We summarize some of our results and present a very preliminary application of a UV grid of theoretical spectra in the analysis of integrated properties of aged stellar populations. At the end, we concisely suggest how these topics can be tackled once the World Space Observatory enters into operation in the midst of this decade.Comment: 8 pages, 4 figures, accepted for publication in Astrophysics & Space Science, UV Universe special issu
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