The British Accounting Review - characteristics of papers submitted and accepted, 1997 to 2006

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The <i>British Accounting Review</i> review process: evidence from 1997 to 2006

This is the first part of a two-part analysis of submissions to The British Accounting Review (BAR) over the decade spanning 1997 to 2006. In this part, we outline the journal review process, report on selected characteristics (country of origin, number of authors) of 657 submitted papers and report on the review process outcomes of these papers (including turnaround times). In part two of this analysis, we will investigate the characteristics of these papers that give insights into the way in which accounting and finance knowledge has developed over the decade (in particular, the topic area and methods of analysis used)

The impacts of climate variability on welfare in rural Mexico

This paper examines the impacts of weather shocks, defined as rainfall or growing degree days more than a standard deviation from their respective long-run means, on household consumption per capita and child height-for-age. The results reveal that the current risk-coping mechanisms are not effective in protecting these two dimensions of welfare from erratic weather patterns. These findings imply that the change in the patterns of climatic variability associated with climate change is likely to reduce the effectiveness of the current coping mechanisms even more and thus increase household vulnerability further. The results reveal that weather shocks have substantial (negative as well as positive) effects on welfare that vary across regions (North vs. Center and South) and socio-economic characteristics (education and gender). The heterogeneous impacts of climatic variability suggest that a"tailored"approach to designing programs aimed at decreasing the sensitivity and increasing the capacity of rural households to adapt to climate change in Mexico is likely to be more effective.Health Monitoring&Evaluation,Science of Climate Change,Regional Economic Development,Global Environment Facility,Climate Change Mitigation and Green House Gases

Revisiting the ABC flow dynamo

The ABC flow is a prototype for fast dynamo action, essential to the origin of magnetic field in large astrophysical objects. Probably the most studied configuration is the classical 1:1:1 flow. We investigate its dynamo properties varying the magnetic Reynolds number Rm. We identify two kinks in the growth rate, which correspond respectively to an eigenvalue crossing and to an eigenvalue coalescence. The dominant eigenvalue becomes purely real for a finite value of the control parameter. Finally we show that even for Rm = 25000, the dominant eigenvalue has not yet reached an asymptotic behaviour. Its still varies very significantly with the controlling parameter. Even at these very large values of Rm the fast dynamo property of this flow cannot yet be established

Quintessence and phantom cosmology with non-minimal derivative coupling

We investigate cosmological scenarios with a non-minimal derivative coupling between the scalar field and the curvature, examining both the quintessence and the phantom cases in zero and constant potentials. In general, we find that the universe transits from one de Sitter solution to another, determined by the coupling parameter. Furthermore, according to the parameter choices and without the need for matter, we can obtain a Big Bang, an expanding universe with no beginning, a cosmological turnaround, an eternally contracting universe, a Big Crunch, a Big Rip avoidance and a cosmological bounce. This variety of behaviors reveals the capabilities of the present scenario.Comment: 8 pages, 8 figure