Accounting for Empowered Organizations in an Era of Competitive Intensity and the Age of Creative Intensification: The Case for Strategic Collaborative Accounting (SCA)

This paper discusses the evolution of management accounting and proposes a new approach, Strategic Collaborative Accounting, to ensure its continued relevance in the face of changing business landscapes. With the shifting dynamics of future organizations characterized by complex stakeholder relationships, technological advancements, and evolving business models, traditional management accounting faces challenges in maintaining its significance. The paper suggests that future management accounting practices will involve shared responsibilities among professionals, focusing on building trust, managing risks, and supporting collaborative relationships. It predicts a reduction in finance department size, disappearance of traditional bookkeeping roles, and closer integration of accounting functions with operational teams. By advocating for Strategic Collaborative Accounting, the paper aims to empower organizations to adapt, compete, and innovate effectively in the future business environment

Travel-Associated Zika Virus Disease Acquired in the Americas Through February 2016

BACKGROUND: Zika virus has spread rapidly in the Americas and has been imported into many nonendemic countries by travelers. OBJECTIVE: To describe clinical manifestations and epidemiology of Zika virus disease in travelers exposed in the Americas. DESIGN: Descriptive, using GeoSentinel records. SETTING: 63 travel and tropical medicine clinics in 30 countries. PATIENTS: Ill returned travelers with a confirmed, probable, or clinically suspected diagnosis of Zika virus disease seen between January 2013 and 29 February 2016. MEASUREMENTS: Frequencies of demographic, trip, and clinical characteristics and complications. RESULTS: Starting in May 2015, 93 cases of Zika virus disease were reported. Common symptoms included exanthema (88%), fever (76%), and arthralgia (72%). Fifty-nine percent of patients were exposed in South America; 71% were diagnosed in Europe. Case status was established most commonly by polymerase chain reaction (PCR) testing of blood and less often by PCR testing of other body fluids or serology and plaque-reduction neutralization testing. Two patients developed Guillain–Barre syndrome, and 3 of 4 pregnancies had adverse outcomes (microcephaly, major fetal neurologic abnormalities, and intrauterine fetal death). LIMITATION: Surveillance data collected by specialized clinics may not be representative of all ill returned travelers, and denominator data are unavailable. CONCLUSION: These surveillance data help characterize the clinical manifestations and adverse outcomes of Zika virus disease among travelers infected in the Americas and show a need for global standardization of diagnostic testing. The serious fetal complications observed in this study highlight the importance of travel advisories and prevention measures for pregnant women and their partners. Travelers are sentinels for global Zika virus circulation and may facilitate further transmission

Geometry of Brane-Worlds

The most general geometrical scenario in which the brane-world program can be implemented is investigated. The basic requirement is that it should be consistent with the confinement of gauge interaction, the existence of quantum states and the embedding in a bulk with arbitrary dimensions, signature and topology. It is found that the embedding equations are compatible with a wide class of Lagrangians, starting with a modified Einstein-Hilbert Lagrangian as the simplest one, provided minimal boundaries are added to the bulk. A non-trivial canonical structure is derived, suggesting a canonical quantization of the brane-world geometry relative to the extra dimensions, where the quantum states are set in correspondence with high frequency gravitational waves. It is shown that in the cases of at least six dimensions, there exists a confined gauge field included in the embedding structure. The size of extra dimensions compatible with the embedding is calculated and found to be different from the one derived with product topology.Comment: Minor changes and a correction to equation (22). 9 pages twocolumn Revte

The broad band spectral properties of binary X-ray pulsars

The X-ray telescopes on board BeppoSAX are an optimal set of instruments to observe bright galactic binary pulsars. These sources emit very hard and quite complex X-ray spectra that can be accurately measured with BeppoSAX between 0.1 and 200 keV. A prototype of this complexity, the source Her X-1, shows at least seven different components in its spectrum. A broad band measure is therefore of paramount importance to have a thorough insight into the physics of the emitting region. Moreover the detection of cyclotron features, when present, allows a direct and highly significant measure of the magnetic field intensity in the emission region. In this paper we briefly report the results obtained with BeppoSAX on this class of sources, with emphasis on the detection and on the measured properties of the cyclotron lines.Comment: 10 Latex pages, 4 figures, uses psfig.sty. Accepted for publication in Advances in Space Research, in Proceedings of 32nd Scientific Assembly of COSPAR - Symposium E1.1: "Broad-Band X-ray Spectroscopy of Cosmic Sources

Constraining compactness and magnetic field geometry of X-ray pulsars from the statistics of their pulse profiles

The light curves observed from X-ray pulsars and magnetars reflect the radiation emission pattern, the geometry of the magnetic field, and the neutron star compactness. We study the statistics of X-ray pulse profiles in order to constrain the neutron star compactness and the magnetic field geometry. We collect the data for 124 X-ray pulsars, which are mainly in high-mass X-ray binary systems, and classify their pulse profiles according to the number of observed peaks seen during one spin period, dividing them into two classes, single- and double-peaked. We find that the pulsars are distributed about equally between both groups. We also compute the probabilities predicted by the theoretical models of two antipodal point-like spots that emit radiation according to the pencil-like emission patterns. These are then compared to the observed fraction of pulsars in the two classes. Assuming a blackbody emission pattern, it is possible to constrain the neutron star compactness if the magnetic dipole has arbitrary inclinations to the pulsar rotational axis. More realistic pencil-beam patterns predict that 79% of the pulsars are double-peaked independently of their compactness. The theoretical predictions can be made consistent with the data if the magnetic dipole inclination to the rotational axis has an upper limit of 40+/-4 deg. We also discuss the effect of limited sensitivity of the X-ray instruments to detect weak pulses, which lowers the number of detected double-peaked profiles and makes the theoretical predictions to be consistent with the data even if the magnetic dipole does have random inclinations. This shows that the statistics of pulse profiles does not allow us to constrain the neutron star compactness. In contrast to the previous claims by Bulik et al. (2003), the data also do not require the magnetic inclination to be confined in a narrow interval.Comment: 14 pages, 10 figures, Astronomy and Astrophysics, in pres

Non-Singular Solutions for S-branes

Exact, non-singular, time-dependent solutions of Maxwell-Einstein gravity with and without dilatons are constructed by double Wick rotating a variety of static, axisymmetric solutions. This procedure transforms arrays of charged or neutral black holes into s-brane (spacelike brane) solutions, i.e. extended, short-lived spacelike defects. Along the way, new static solutions corresponding to arrays of alternating-charge Reissner-Nordstrom black holes, as well as their dilatonic generalizations, are found. Their double Wick rotation yields s-brane solutions which are periodic in imaginary time and potential large-N duals for the creation/decay of unstable D-branes in string theory.Comment: 21 pages, 3 figure

Voluntary exercise can strengthen the circadian system in aged mice

Consistent daily rhythms are important to healthy aging according to studies linking disrupted circadian rhythms with negative health impacts. We studied the effects of age and exercise on baseline circadian rhythms and on the circadian system's ability to respond to the perturbation induced by an 8 h advance of the light:dark (LD) cycle as a test of the system's robustness. Mice (male, mPer2luc/C57BL/6) were studied at one of two ages: 3.5 months (n = 39) and >18 months (n = 72). We examined activity records of these mice under entrained and shifted conditions as well as mPER2::LUC measures ex vivo to assess circadian function in the suprachiasmatic nuclei (SCN) and important target organs. Age was associated with reduced running wheel use, fragmentation of activity, and slowed resetting in both behavioral and molecular measures. Furthermore, we observed that for aged mice, the presence of a running wheel altered the amplitude of the spontaneous firing rate rhythm in the SCN in vitro. Following a shift of the LD cycle, both young and aged mice showed a change in rhythmicity properties of the mPER2::LUC oscillation of the SCN in vitro, and aged mice exhibited longer lasting internal desynchrony. Access to a running wheel alleviated some age-related changes in the circadian system. In an additional experiment, we replicated the effect of the running wheel, comparing behavioral and in vitro results from aged mice housed with or without a running wheel (>21 months, n = 8 per group, all examined 4 days after the shift). The impact of voluntary exercise on circadian rhythm properties in an aged animal is a novel finding and has implications for the health of older people living with environmentally induced circadian disruption