Whitaker Wright

Fraud is a significant problem for contemporary businesses, but it is not a new problem. Business fraud was common during the 1890s. This paper examines several accounting issues that were central to Whitaker Wright\u27s trial

On the stability of the Discrete Generalized Multigroup method

This paper investigates the stability of the recondensation procedure of the Discrete Generalized Multigroup method and proposes alternatives to improve stability of the original formulation. Instabilities are shown to happen when employing a simple Picard fixed point iteration and an ill-informed group mapping scheme. This work presents a mapping procedure that improves stability of the original method for fine group calculations. Additionally, a relaxation scheme, Krasnoselskij iteration, is introduced to the fixed point iteration to further improve the stability characteristics and remove the need for fine group flux updates. Both improvements are applied on heterogeneous problems using the SHEM361 and the NG2042 group structures. The results indicate improved stability from a well-informed group mapping and demonstrate the possibility of eliminating the need for fine group flux updates.United States. Dept. of Energy. Naval Reactors Divisio

Porous silica spheres as indoor air pollutant scavengers

Porous silica spheres were investigated for their effectiveness in removing typical indoor air pollutants, such as aromatic and carbonyl-containing volatile organic compounds (VOCs), and compared to the commercially available polymer styrene-divinylbenzene (XAD-4). The silica spheres and the XAD-4 resin were coated on denuder sampling devices and their adsorption efficiencies for volatile organic compounds evaluated using an indoor air simulation chamber. Real indoor sampling was also undertaken to evaluate the affinity of the silica adsorbents for a variety of indoor VOCs. The silica sphere adsorbents were found to have a high affinity for polar carbonyls and found to be more efficient than the XAD-4 resin at adsorbing carbonyls in an indoor environment

Impacts of a flaring star-forming disc and stellar radial mixing on the vertical metallicity gradient

Using idealized N-body simulations of a Milky Way-sized disc galaxy, we qualitatively study how the metallicity distributions of the thin disc star particles are modified by the formation of the bar and spiral arm structures. The thin disc in our numerical experiments initially has a tight negative radial metallicity gradient and a constant vertical scaleheight. We show that the radial mixing of stars drives a positive vertical metallicity gradient in the thin disc. On the other hand, if the initial thin disc is flared, with vertical scaleheight increasing with galactocentric radius, the metal-poor stars, originally in the outer disc, become dominant in regions above the disc plane at every radii. This process can drive a negative vertical metallicity gradient, which is consistent with the current observed trend. This model mimics a scenario where the star-forming thin disc was flared in the outer region at earlier epochs. Our numerical experiment with an initial flared disc predicts that the negative vertical metallicity gradient of the mono-age relatively young thin disc population should be steeper in the inner disc, and the radial metallicity gradient of the mono-age population should be shallower at greater heights above the disc plane. We also predict that the metallicity distribution function of mono-age young thin disc populations above the disc plane would be more positively skewed in the inner disc compared to the outer disc

Fulfilling the Promise: Basic Components of Next Generation Environmental Assessment

This paper outlines the key elements of the next generation EA in Canada. It draws on decades of EA practice and academic literature. It summarizes the working conclusions of a lengthy monograph, which also sets out the broad context and the background of experience with environmental assessment law and practice in Canada. Readers who would like to explore the issues raised in this paper in more detail may wish to consult the monograph online

Electroanalysis of neutral precursors in protic ionic liquids and synthesis of high-ionicity ionic liquids

Protic ionic liquids (PILs) are ionic liquids that are formed by transferring protons from Brønsted acids to Brønsted bases. While they nominally consist entirely of ions, PILs can often behave as though they contain a significant amount of neutral species (either molecules or ion clusters), and there is currently a lot of interest in determining the degree of “ionicity” of PILs. In this contribution, we describe a simple electroanalytical method for detecting and quantifying residual excess acids in a series of ammonium-based PILs (diethylmethylammonium triflate, [dema][TfO], dimethylethylammonium triflate, [dmea][TfO], triethylammonium trifluoroacetate, [tea][TfAc], and dimethylbutylammonium triflate [dmba][TfO]). Ultramicroelectrode voltammetry reveals that some of the accepted methods for synthesising PILs can readily result in the formation of non-stoichiometric PILs containing up to 230 mM excess acid. In addition, vacuum purification of PILs is of limited use in cases where non-stoichiometric PILs are formed. While excess bases can be readily removed from PILs, even under ambient conditions, excess acids cannot, even under high vacuum. The effects of excess acid on the electrocatalytic oxygen reduction reaction (ORR) in PILs have been studied, and the onset potential of the ORR in [dema][TfO] increases by 0.8 V upon addition of excess acid to PIL. Based on the results of our analyses, we provide some recommendations for the synthesis of highly-ionic PILs

Can we identify women who initiate and then prematurely cease breastfeeding? An Australian multicentre cohort study

Background: Health authorities recommend 6 months of fully breastfeeding and continuation of breastfeeding for at least a year. Many women initiate breastfeeding in hospital but discontinue before the six-month period, and therefore do not optimise the public health benefits. The aim of this study was to determine whether these women could be identified at hospital discharge, to enable targeted interventions. Methods: A secondary analysis of women who intended to breastfeed and were enrolled in a large randomized trial was undertaken. Women were enrolled in the antenatal period and antenatal, delivery and six month postnatal questionnaires were completed. Univariate and multivariate analyses were undertaken to determine the variables associated with early cessation of breastfeeding within six months, compared to women who continued to breastfeed. Results: Of 2148 women who initiated breastfeeding in hospital, 877 continued to breastfed either partially (N = 262) or fully (N = 615) until six months postpartum and 1271 ceased breastfeeding early. Median breastfeeding duration in women who ceased early was 3+6 weeks (IQR 1+1 to 11+2 weeks). In multivariate analysis, factors that were significantly associated with early cessation of breastfeeding were maternal factors of lower education (less than 12 years of schooling, no completion of further education), smoking (pre-pregnancy or during pregnancy), and newborn factors of preterm birth and low birthweight (all p \u3c 0.01). These variables correctly identify 83% of women. Conclusion: We can identify women who initiate and then prematurely discontinue breastfeeding prior to hospital discharge. Evaluation of additional interventions to support longer duration of breastfeeding in women at risk of ceasing prematurely is needed