‘Agents-in-focus’ and ‘Agents-in-context’: The strong structuration analysis of central government accounting practices and reforms in Nepal

Drawing on Stones’ (2005) strong structuration theory, the paper unfolds why and how the key stakeholders of central government accounting in Nepal are involved in the reproduction of routinised accounting practices, resisting the externally-propagated changes. Government accountants (the agents-in-focus) through their capability to control the budget routines have enjoyed a powerful social position in their position–practice relations with the agents-in-context, i.e. professional accountants and international consultants, higher-level officers and administrators, auditors, and politicians. Social position along with historically-imbued dispositions and their conduct and context analysis have enabled government accountants to strategically exercise their agency. Government accountants have articulated duality and a dialectic relation with the agents-in-context, which have resulted in the reproduction of everyday accounting practice and the resistance to the World Bank-led reforms, such as accrual accounting and, more recently, the Cash-Basis IPSAS

Direct measurement of the mass difference between top and antitop quarks

We present a direct measurement of the mass difference between top and antitop quarks (dm) in lepton+jets top-antitop final states using the "matrix element" method. The purity of the lepton+jets sample is enhanced for top-antitop events by identifying at least one of the jet as originating from a b quark. The analyzed data correspond to 3.6 fb-1 of proton-antiproton collisions at 1.96 TeV acquired by D0 in Run II of the Fermilab Tevatron Collider. The combination of the e+jets and mu+jets channels yields dm = 0.8 +/- 1.8 (stat) +/- 0.5 (syst) GeV, which is in agreement with the standard model expectation of no mass difference.Comment: submitted to Phys. Rev.

Precise measurement of the top quark mass in the dilepton channel at D0

We measure the top quark mass (mt) in ppbar collisions at a center of mass energy of 1.96 TeV using dilepton ttbar->W+bW-bbar->l+nubl-nubarbbar events, where l denotes an electron, a muon, or a tau that decays leptonically. The data correspond to an integrated luminosity of 5.4 fb-1 collected with the D0 detector at the Fermilab Tevatron Collider. We obtain mt = 174.0 +- 1.8(stat) +- 2.4(syst) GeV, which is in agreement with the current world average mt = 173.3 +- 1.1 GeV. This is currently the most precise measurement of mt in the dilepton channel.Comment: 7 pages, 4 figure