Heritage: the priceless hostage of accrual accounting

Purpose: The purpose of this paper is to examine how the convergence of private and public sector accounting standards is affecting conceptual and practical issues relating to heritage. More specifically, the paper is intended to provide a better understanding of the state of the art in national and international accounting standards on heritage assets, and of the views influencing such standards. Design/methodology/approach: A qualitative documentary analysis is carried out to explore the variety of existing positions and views on heritage, ranging from the scholarly literature, through potential stakeholders and users, to international and national standard setters. Findings: The analysis shows that the path of convergence between public and private sector standards and practices is still problematic. After more than two decades of debate around the nature, definition, measurement, and reporting of heritage, these issues are far from settled. Research limitations/implications: In the light of calls for increased measurement and reporting of public sector “assets”, and specifically for the definition of standards to recognise heritage, the paper suggests the need to strongly reconsider whether the convergence between public and private sector standards is desirable, feasible and effective. As such, the risks of embracing simplified or hybrid forms of accounting and reporting for heritage should be more seriously assessed. While reporting on heritage is important, it is fundamental to keep it distinct from reporting on government’s regular operations, in order to appreciate its specific value, nature and features. Originality/value: Looking at European national standards for heritage, the IPSASB’s proposals, and the reactions to the latter by relevant stakeholders, the paper provides a pluralistic view on the positions and experiences about heritage, contributing to the debate on the convergence between private and public sector accounting standards

The MUSE-Wide Survey: A first catalogue of 831 emission line galaxies

We present a first instalment of the MUSE-Wide survey, covering an area of 22.2 arcmin$^2$ (corresponding to $\sim$20% of the final survey) in the CANDELS/Deep area of the Chandra Deep Field South. We use the MUSE integral field spectrograph at the ESO VLT to conduct a full-area spectroscopic mapping at a depth of 1h exposure time per 1 arcmin$^2$ pointing. We searched for compact emission line objects using our newly developed LSDCat software based on a 3-D matched filtering approach, followed by interactive classification and redshift measurement of the sources. Our catalogue contains 831 distinct emission line galaxies with redshifts ranging from 0.04 to 6. Roughly one third (237) of the emission line sources are Lyman $\alpha$ emitting galaxies with $3 < z < 6$, only four of which had previously measured spectroscopic redshifts. At lower redshifts 351 galaxies are detected primarily by their [OII] emission line ($0.3 \lesssim z \lesssim 1.5$), 189 by their [OIII] line ($0.21 \lesssim z \lesssim 0.85$), and 46 by their H$\alpha$ line ($0.04 \lesssim z \lesssim 0.42$). Comparing our spectroscopic redshifts to photometric redshift estimates from the literature, we find excellent agreement for $z<1.5$ with a median $\Delta z$ of only $\sim 4 \times 10^{-4}$ and an outlier rate of 6%, however a significant systematic offset of $\Delta z = 0.26$ and an outlier rate of 23% for Ly$\alpha$ emitters at $z>3$. Together with the catalogue we also release 1D PSF-weighted extracted spectra and small 3D datacubes centred on each of the 831 sources.Comment: 24 pages, 14 figures, accepted for publication in A&A, data products are available for download from http://muse-vlt.eu/science/muse-wide-survey/ and later via the CD

The MUSE-Wide Survey: Survey Description and First Data Release

We present the MUSE-Wide survey, a blind, 3D spectroscopic survey in the CANDELS/GOODS-S and CANDELS/COSMOS regions. Each MUSE-Wide pointing has a depth of 1 hour and hence targets more extreme and more luminous objects over 10 times the area of the MUSE-Deep fields (Bacon et al. 2017). The legacy value of MUSE-Wide lies in providing "spectroscopy of everything" without photometric pre-selection. We describe the data reduction, post-processing and PSF characterization of the first 44 CANDELS/GOODS-S MUSE-Wide pointings released with this publication. Using a 3D matched filtering approach we detected 1,602 emission line sources, including 479 Lyman-$\alpha$ (Lya) emitting galaxies with redshifts $2.9 \lesssim z \lesssim 6.3$. We cross-match the emission line sources to existing photometric catalogs, finding almost complete agreement in redshifts and stellar masses for our low redshift (z < 1.5) emitters. At high redshift, we only find ~55% matches to photometric catalogs. We encounter a higher outlier rate and a systematic offset of $\Delta$z$\simeq$0.2 when comparing our MUSE redshifts with photometric redshifts. Cross-matching the emission line sources with X-ray catalogs from the Chandra Deep Field South, we find 127 matches, including 10 objects with no prior spectroscopic identification. Stacking X-ray images centered on our Lya emitters yielded no signal; the Lya population is not dominated by even low luminosity AGN. A total of 9,205 photometrically selected objects from the CANDELS survey lie in the MUSE-Wide footprint, which we provide optimally extracted 1D spectra of. We are able to determine the spectroscopic redshift of 98% of 772 photometrically selected galaxies brighter than 24th F775W magnitude. All the data in the first data release - datacubes, catalogs, extracted spectra, maps - are available on the website https://musewide.aip.de. [abridged]Comment: 25 pages 15+1 figures. Accepted, A&A. Comments welcom

LLMs Understand Glass-Box Models, Discover Surprises, and Suggest Repairs

We show that large language models (LLMs) are remarkably good at working with interpretable models that decompose complex outcomes into univariate graph-represented components. By adopting a hierarchical approach to reasoning, LLMs can provide comprehensive model-level summaries without ever requiring the entire model to fit in context. This approach enables LLMs to apply their extensive background knowledge to automate common tasks in data science such as detecting anomalies that contradict prior knowledge, describing potential reasons for the anomalies, and suggesting repairs that would remove the anomalies. We use multiple examples in healthcare to demonstrate the utility of these new capabilities of LLMs, with particular emphasis on Generalized Additive Models (GAMs). Finally, we present the package $\texttt{TalkToEBM}$ as an open-source LLM-GAM interface

La recherche expérimentale en aérodynamique à l’ONERA – L’exemple du buffet transsonique

International audienceThe paper reviews research conducted at ONERA over the last thirty years on the transonic buffet. We first present the transonic buffet phenomenon and we explain its importance for aeronautical applications. Then, a distinction is made between the 2D buffet produced by an airfoil and the 3D buffet that characterizes swept wings of finite span. The 2D buffet amounts to a pure oscillation of the shock phase-locked with the detachment and reattachment of the boundary layer downstream, whereas the 3D buffet takes the form of a pocket of broadband perturbations located in a limitedportion of the wing. We recall that these mechanisms were first studied in the 1980s through a series of tests conducted in the transonic wind tunnel ONERA T2 at Toulouse and in the large transonic wind tunnel ONERA S2Ma at Modane. Since this pioneering work, progress in the measurement techniques has led to the constitution of a comprehensive database of the 2D buffet that we describe. This database, obtained in the wind tunnel ONERA S3Ch at Meudon, has been extensively used to validate various CFD tools, with the latter being used in turn to investigate the buffet physics. We illustrate this collaboration between simulation and physics by recalling that a linear stability analysis of accurate Reynolds-Averaged-Navier-Stokes (RANS) solutions made it possible to prove that the buffet on a 2D airfoil stems from a global instability mechanism.We also review more recent tests done in the case of a laminar airfoil, which reveal very distinct behaviors of the buffet flow. This illustrates how sensitive the buffet is to the nature of the boundary layer. The last section of the paper gives a short overview of advanced simulations for these different test cases. In the conclusion, we list research perspectives, which include some more general topics such as data assimilation.L'article passe en revue les recherches menées à l'ONERA au cours des trente dernières années sur le buffet transsonique. Nous présentons d'abord le phénomène du buffet transsonique et nous expliquons son importance pour les applications aéronautiques. On distingue ensuite le buffet 2D produit par une aile bidimensionnelle et le buffet 3D qui caractérise les ailes en flèches d’envergure finie. Le buffet 2D se présente sous la forme d’une oscillation d’ensemble de tout l’écoulement couplant un déplacement de l’onde de choc et le décollement de la couche limite en aval de ce choc. Le buffet 3D prend quant à lui la forme d'une poche de perturbations localisées dans une portion limitée de l'aile. Nous rappelons que ces mécanismes ont d'abord été étudiés à l’ONERA dans les années 80 à travers une série de tests réalisés dans la soufflerie transsonique T2 à Toulouse et dans la grande soufflerie transsonique S2 de Modane. Ces travaux pionniers ont ensuite été approfondis dans la soufflerie S3Ch de Meudon de manière à élaborer une base de données complète du buffet 2D sur une aile 2D en régime turbulent, que nous décrivons. Cette base de données a été utilisée de façon extensive, à l’ONERA et dans d’autres institutions pour valider différents outils de simulation, ces derniers étant alors utilisés à leur tour pour étudier la physique du buffet. Nous illustrons cette collaboration entre la simulation et la physique en rappelant qu'une analyse de stabilité linéaire de solutions précises des équations de Navier-Stokes moyennées au sens de Reynolds (RANS) a permis de prouver que le buffet 2D provient d'un mécanisme d'instabilité globale. Nous passons également en revue des essais plus récents réalisés dans la soufflerie S3Ch sur le cas d'une aile 2D laminaire qui révèlent des comportements très distincts par rapport au cas turbulent. Cela illustre la sensibilité du buffet à la nature de la couche limite. Le dernier paragraphe du document donne un bref aperçu des simulations avancées de ces différents cas tests. Dans la conclusion, nous énumérons les perspectives de recherche sur le sujet, qui incluent aussi des thématiques méthodologiques plus générales telles que l'assimilation de données

Renewed investigations at Taung; 90 years after the discovery of Australopithecus africanus

2015 marked the 90th anniversary of the description of the first fossil ofAustralopithecus africanus, commonly known as the Taung Child, which was unearthed during blasting at the Buxton-Norlim Limeworks (referred to as the BNL) 15 km SE of the town of Taung, South Africa. Subsequently, this site has been recognized as a UNESCOWorld Heritage site on the basis of its importance to southern African palaeoanthropology. Some other sites such as Equus Cave and Black Earth Cave have also been investigated; but the latter not since the 1940s. These sites indicate that the complex of palaeontological and archaeological localities at the BNL preserve a time sequence spanning the Pliocene to the Holocene. The relationship of these various sites and how they fit into the sequence of formation of tufa, landscapes and caves at the limeworks have also not been investigated or discussed in detail since Peabody’s efforts in the 1940s. In this contribution we mark the 90th anniversary of the discovery and description of the Taung Child by providing a critical review of previous work at Taung based on our recent preliminary work at the site. This includes a reassessment of the Taung Child Type Site, as well as renewed excavations at Equus Cave and the lesser-known locality and little-investigated Black Earth Cave. Preliminary results suggest that much of our previous understandings of the BNL’s formational history and site formation processes need to be reassessed. Only through detailed analysis on the BNLas a whole can we understand this complex depositional environment.Australian Research Council Future Fellowship grant FT120100399 Palaeontological Scientific Trust (PAST) National Geographic grants (8774-10 and 3212)JNC2016https://www.wits.ac.za/esi/palaeontologia-africana

Numerical Schemes for Rough Parabolic Equations

This paper is devoted to the study of numerical approximation schemes for a class of parabolic equations on (0, 1) perturbed by a non-linear rough signal. It is the continuation of [8, 7], where the existence and uniqueness of a solution has been established. The approach combines rough paths methods with standard considerations on discretizing stochastic PDEs. The results apply to a geometric 2-rough path, which covers the case of the multidimensional fractional Brownian motion with Hurst index H \textgreater{} 1/3.Comment: Applied Mathematics and Optimization, 201

Investigating knowledge management factors affecting Chinese ICT firms performance: An integrated KM framework

This is an Author's Accepted Manuscript of an article published in the Journal of Information Systems Management, 28(1), 19 - 29, 2011, copyright Taylor & Francis, available online at: http://www.tandfonline.com/10.1080/10580530.2011.536107.This article sets out to investigate the critical factors of Knowledge Management (KM) which are considered to have an impact on the performance of Chinese information and communication technology (ICT) firms. This study confirms that the cultural environment of an enterprise is central to its success in the context of China. It shows that a collaborated, trusted, and learning environment within ICT firms will have a positive impact on their KM performance

Clinical course, therapeutic responses and outcomes in relapsing MOG antibody-associated demyelination.

Abstract OBJECTIVE: We characterised the clinical course, treatment and outcomes in 59 patients with relapsing myelin oligodendrocyte glycoprotein (MOG) antibody-associated demyelination. METHODS: We evaluated clinical phenotypes, annualised relapse rates (ARR) prior and on immunotherapy and Expanded Disability Status Scale (EDSS), in 218 demyelinating episodes from 33 paediatric and 26 adult patients. RESULTS: The most common initial presentation in the cohort was optic neuritis (ON) in 54% (bilateral (BON) 32%, unilateral (UON) 22%), followed by acute disseminated encephalomyelitis (ADEM) (20%), which occurred exclusively in children. ON was the dominant phenotype (UON 35%, BON 19%) of all clinical episodes. 109/226 (48%) MRIs had no brain lesions. Patients were steroid responsive, but 70% of episodes treated with oral prednisone relapsed, particularly at doses <10\u2009mg daily or within 2 months of cessation. Immunotherapy, including maintenance prednisone (P=0.0004), intravenous immunoglobulin, rituximab and mycophenolate, all reduced median ARRs on-treatment. Treatment failure rates were lower in patients on maintenance steroids (5%) compared with non-steroidal maintenance immunotherapy (38%) (P=0.016). 58% of patients experienced residual disability (average follow-up 61 months, visual loss in 24%). Patients with ON were less likely to have sustained disability defined by a final EDSS of 652 (OR 0.15, P=0.032), while those who had any myelitis were more likely to have sustained residual deficits (OR 3.56, P=0.077). CONCLUSION: Relapsing MOG antibody-associated demyelination is strongly associated with ON across all age groups and ADEM in children. Patients are highly responsive to steroids, but vulnerable to relapse on steroid reduction and cessation