175 research outputs found

    Hydroxyl, water, ammonia, carbon monoxide and neutral carbon towards the Sgr A complex

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    We observed OH, H2_2O, HN3_3, C18^{18}O, and CI_I towards the +50 km/s cloud (M-0.02-0.07), the CND and the +20 km/s (M-0.13-0.08) cloud in the Sgr A complex with the VLA, Odin and SEST. Strong OH absorption, H2_2O emission and absorption lines were seen at all three positions. Strong C18^{18}O emissions were seen towards the +50 and +20 km/s clouds. The CND is rich in H2_2O and OH, and these abundances are considerably higher than in the surrounding clouds, indicating that shocks, star formation and clump collisions prevail in those objects. A comparison with the literature reveals that it is likely that PDR chemistry including grain surface reactions, and perhaps also the influences of shocks has led to the observed abundances of the observed molecular species studied here. In the redward high-velocity line wings of both the +50 and +20 km/s clouds and the CND, the very high H2_2O abundances are suggested to be caused by the combined action of shock desorption from icy grain mantles and high-temperature, gas-phase shock chemistry. Only three of the molecules are briefly discussed here. For OH and H2_2O three of the nine observed positions are shown, while a map of the C18^{18}O emission is provided. An extensive paper was recently published with Open Access (Karlsson et al. 2013; http://www.aanda.org/articles/aa/pdf/2013/06/aa20471-12.pdf ).Comment: Proc. of a Conf. on IAU Symposium No.303: The Galactic Center: Feeding and Feedback in a Normal Galactic Nucleus 2013, Santa Fe, NM (USA

    Accounting Information Systems Implementation and Management Accounting Change

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    Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes

    The STEAMR Instrument: Optical Design, Development & Testing

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    The STEAMR instrument is a Swedish national contribution to the ESA PREMIER mission, which is a candidate for the upcoming Earth Core Explorer mission. The STEAMR instrument is envisaged as a multi-beam limb sounding satellite, which will utilise 14 simultaneously observing beams in two 12 GHz wide bands from 323 to 357 GHz. To maximize spatial sampling in the elevation direction the observing beams have an elliptical geometry, which defines the incoming beams as being astigmatic. In this paper we present an antenna optics scheme which corrects for this inherent astigmatism, thereby ensuring optimum imaging of the incoming to the circularly symmetric receiver feed horns. Furthermore, the design, synthesis and electromagnetic verification of a prototype focal plane array for the STEAMR instrument is also reported

    Odin observations of H2O in the Galactic Centre

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    The Odin satellite has been used to detect emission and absorption in the 557-GHz H2O line in the Galactic Centre towards the Sgr A* Circumnuclear Disk (CND), and the Sgr A +20 km/s and +50 km/s molecular clouds. Strong broad H2O emission lines have been detected in all three objects. Narrow H2O absorption lines are present at all three positions and originate along the lines of sight in the 3-kpc Spiral Arm, the -30 km/s Spiral Arm and the Local Sgr Spiral Arm. Broad H2O absorption lines near -130 km/s are also observed, originating in the Expanding Molecular Ring. A new molecular feature (the ``High Positive Velocity Gas'' - HPVG) has been identified in the positive velocity range of ~ +120 to +220 km/s, seen definitely in absorption against the stronger dust continuum emission from the +20 km/s and +50 km/s clouds and possibly in emission towards the position of Sgr A* CND. The 548-GHz H2_18O isotope line towards the CND is not detected at the 0.02 K (rms) level.Comment: 5 pages, 3 figures, accepted by A&A, special Odin Letters issu

    An International Quiet Ocean Experiment

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    Author Posting. © Oceanography Society, 2011. This article is posted here by permission of Oceanography Society for personal use, not for redistribution. The definitive version was published in Oceanography 24, no. 2 (2011): 174–181, doi:10.5670/oceanog.2011.37.The effect of noise on marine life is one of the big unknowns of current marine science. Considerable evidence exists that the human contribution to ocean noise has increased during the past few decades: human noise has become the dominant component of marine noise in some regions, and noise is directly correlated with the increasing industrialization of the ocean. Sound is an important factor in the lives of many marine organisms, and theory and increasing observations suggest that human noise could be approaching levels at which negative effects on marine life may be occurring. Certain species already show symptoms of the effects of sound. Although some of these effects are acute and rare, chronic sublethal effects may be more prevalent, but are difficult to measure. We need to identify the thresholds of such effects for different species and be in a position to predict how increasing anthropogenic sound will add to the effects. To achieve such predictive capabilities, the Scientific Committee on Oceanic Research (SCOR) and the Partnership for Observation of the Global Oceans (POGO) are developing an International Quiet Ocean Experiment (IQOE), with the objective of coordinating the international research community to both quantify the ocean soundscape and examine the functional relationship between sound and the viability of key marine organisms. SCOR and POGO will convene an open science meeting to gather community input on the important research, observations, and modeling activities that should be included in IQOE

    Credit rating of small newly established professional intensive companies : with focus on short-term financing

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    Den huvudsakliga tillgången hos små nystartade kunskapsintensiva företag är deras humankapital som är lättrörligt och svårbedömt. Syftet är att undersöka om nuvarande externa finansiärers kreditbedömning är användbar för att bedöma kredittrovärdigheten av små nystartade kunskapsintensiva företag och om de externa finansiärerna kan uppfylla dessa företags behov och önskemål. Vi har intervjuat små nystartade kunskapsintensiva företag och externa finansiärer. Vi har kompletterat intervjuerna med en enkätundersökning. Vår undersökning visar att de externa finansiärerna främst studerar affärsidén och kassaflödet. Vi rekommenderar en del förändringar i prioriteringen av bedömningsfaktorer för att höja kvaliteten. Företagens nyckelresurs, intäktspersonerna, bör få mer fokus. Nyckeltalsanalysen bör inriktas på specifika nyckeltal för kunskapsföretag. Bedömningen av företagaren bör fokuseras på nätverk och ledaregenskaper, istället för den personliga ekonomin. Vi anser att företagens behov och önskemål kan uppfyllas. För att behoven av kvalificerad rådgivning och snabba beslut bättre ska kunna uppfyllas rekommenderar vi att kreditbedömarna branschindelas

    Accounting Information Systems Implementation and Management Accounting Change

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    Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS) are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes
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