Structure of Six-Dimensional Microstate Geometries

We investigate the structure of smooth and horizonless microstate geometries in six dimensions, in the spirit of the five-dimensional analysis of Gibbons and Warner [arXiv:1305.0957]. In six dimensions, which is the natural setting for horizonless geometries with the charges of the D1-D5-P black hole, the natural black objects are strings and there are no Chern-Simons terms for the tensor gauge fields. However, we still find that the same reasoning applies: in absence of horizons, there can be no smooth stationary solutions without non-trivial topology. We use topological arguments to describe the Smarr formula in various examples: the uplift of the five-dimensional minimal supergravity microstates to six dimensions, the two-charge D1-D5 microstates, and the non-extremal JMaRT solution. We also discuss D1-D5-P superstrata and confirm that the Smarr formula gives the same result as for the D1-D5 supertubes which are topologically equivalent.Comment: 29 pages, v2: references added, published versio

Generalised Umbral Moonshine

Umbral moonshine describes an unexpected relation between 23 finite groups arising from lattice symmetries and special mock modular forms. It includes the Mathieu moonshine as a special case and can itself be viewed as an example of the more general moonshine phenomenon which connects finite groups and distinguished modular objects. In this paper we introduce the notion of generalised umbral moonshine, which includes the generalised Mathieu moonshine [Gaberdiel M.R., Persson D., Ronellenfitsch H., Volpato R., Commun. Number Theory Phys. 7 (2013), 145-223] as a special case, and provide supporting data for it. A central role is played by the deformed Drinfel'd (or quantum) double of each umbral finite group $G$, specified by a cohomology class in $H^3(G,U(1))$. We conjecture that in each of the 23 cases there exists a rule to assign an infinite-dimensional module for the deformed Drinfel'd double of the umbral finite group underlying the mock modular forms of umbral moonshine and generalised umbral moonshine. We also discuss the possible origin of the generalised umbral moonshine

Accounting education at a crossroad in 2010 and challenges facing accounting education in Australia

Of the various reports released in 2010, two purport to examine the state of accounting education in Australia. These are Accounting Education at a Crossroad in 2010 and Challenges Facing Accounting Education in Australia. Both were released as collaborations of the leading academic organisation, the Accounting and Finance Association of Australia and New Zealand (AFAANZ) or professional accounting bodies in Australia including the Institute of Chartered Accountants in Australia (ICAA), the Institute of Public Accountants (IPA),1 and Certified Practising Accountants of Australia (CPA Australia). As their titles imply, the main thrust of these reports is to examine the challenges facing accounting education in Australian universities and, as such, they act as the input for this AE Briefing. The main challenges articulated in these reports portray a sector suffering from the combined pressure of a large international student enrolment, high student-to-staff ratios, an inadequate funding model, and an ageing academic staff profile. By way of commentary, we suggest that, if these gloomy circumstances continue to develop unabated, then the future for the sector will play out as a &lsquo;perfect storm&rsquo;2 with the sector suffering on-going troubled development.<br /

Latour's contribution to the accounting literature through actor-network theory: a critical appraisal

This paper examines the influence of Bruno Latour on accounting research through his work as a founding father of so-called actor-network theory (hereafter referred to as "ANT") which was originally developed in the mid to late 1970's as a means to understand the social construction of science. Essentially, ANT is an analytical framework used to study the roles of humans and non-humans in the structuring of society (Latour, 2005). It is through a series of complex interactions between humans and non-humans and the ways in which they interlock within networks of construction and reconstruction which allow the production of accepted facts or knowledge (McNamara, Baxter & Chua, 2004, p. 57)

Impact of Research Assessment Exercises on Research Approaches and Foci of Accounting Disciplines in Australia

Peer reviewedPostprin

The cognitive costs of managing emotions:A systematic review of the impact of emotional requirements on cognitive performance

In our increasingly service-based world, employees are now, more than ever before, required to manage the emotional demands inherent to client interactions. These emotional demands can be fuelled by emotional display rules that are part of an organisational policy. However, what differentiates client interactions from other circumstances is that not only emotional performance standards should be met but also concurrent cognitive performance standards. In some professions, lives may even depend on the interplay between both kinds of performance. This systematic review is the first to offer a systematic synthesis of the surprisingly limited number of studies on this emotion–cognition relationship (N = 18). This synthesis clearly demonstrates that cognitive performance reduces when individuals are instructed to also modify their emotional expressions (expression focused emotion regulation) concurrently. However, although combinations of emotional and cognitive requirements most likely occur during professional events, only two studies used service simulations and none used real client interactions. Other outcomes of the systematic synthesis make it even more astonishing that the cognitive-emotional performance relationship has escaped the notice of the professional field. The most striking outcome is that emotion regulation is not only getting in the way of parallel but also of subsequent cognitive tasks

Pacioli\u27s forgotten book: The Merchant\u27s Ricordanze

Double entry bookkeeping emerged by the end of the 13th century and was adopted by, for example, the Datini of Prato during the 1380s. In the transition from single to double entry evident in the Datini Archives, initially accounting records were kept in an account book called a Ricordanze. Record books of this name were typical of Tuscany and, when such books were first used in Tuscany, businessmen began to use them also as a form of personal diary and autobiographical record. Others not in business followed suit and maintained purely personal biographical diaries of the same name. For those in business, the Ricordanze thus developed into a hybrid: partly autobiography and personal and, partly, a place to record matters relating to his business, including details of transactions and of other matters he did not wish to forget, such as promises, obligations, and conditional agreements. As revealed in the Datini archives for the 14th and 15th centuries, use of a Ricordanze for this purpose was discontinued in the accounting system and the book was replaced with another called a Memoriale, which contained details of all business transactions. By the time Pacioli wrote the first published description of double entry bookkeeping, the Memoriale was identified as one of the three principal account books of that system. The others were the Giornale [journal] and the Quaderno [ledger]. However, largely unnoticed by accounting scholars, towards the end of his treatise, Pacioli also describes another book that merchants would be wise to keep\u27: a Ricordanze. Not a personal Ricordanze nor a hybrid personal plus business Ricordanze, nor a version of a Memoriale. Pacioli,s Ricordanze was intended to serve a very specific purpose: it was a book dedicated to maintaining a record of things that should not be forgotten. As such, it was intended to provide an extra layer of managerial control over the affairs of the merchant beyond that provided by the double entry system. This paper considers the role of Pacioli\u27s Ricordanze, of the records that may be maintained within it, discusses the merits of maintaining a record book of this type, and questions why such a clearly useful device does not appear to have been adopted even though it was described in the same treatise which led to the universal adoption of double entry bookkeeping

Climatic Ignition of Motivation

Climatic demands of cold winters and hot summers help explain why, whereas poverty and riches help explain how, inhabitants adapt culturally to their place of residence, their habitat. Motivational goals, behavioral means, and behavioral outcomes differ systematically in the following four types of habitats: threatening (demanding, poor); unthreatening (undemanding, poor); unchallenging (undemanding, rich); and challenging (demanding, rich). Perhaps most notably, there are stepwise increases in freedom, individualism, cooperation and creativity from threatening to unthreatening to unchallenging to challenging habitats. Geographically viewed, north-south differences dwarf east-west differences in climatic demands and wealth resources, and thus in climato-economic habitats. As a consequence, north-south differences also dwarf east-west differences in motives and behaviors. Because of their climato-economic habitats, compared to southerners, northerners manifest higher levels of freedom, individualism, cooperation and creativity in the northern hemisphere, but lower levels of freedom, individualism, cooperation and creativity in the southern hemisphere. This pattern of findings contributes to the burgeoning field of latitudinal psychology—the long-term ambition to map and understand spatial variations of psychological phenomena along the north-south rather than the east-west axis of the Earth

Using reduced tillage and green manures in organic systems – what is the research telling us?

In the TILMAN-ORG project, results from studies using reduced tillage and green manures in organic systems are currently being compiled. The data is being sourced from both published sources and ongoing field trials. In this talk we will summarize what the data is telling us so far, focussing on the benefits that can be realised from these practices, as well as key challenges associated with reduced tillage and green manures on organic farms