Practice analysis of certified public accountants: technical report

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The SAMI Galaxy Survey : spatially resolving the main sequence of star formation

We present the ∼800 star formation rate maps for the Sydney-AAO Multi-object Integral field spectrograph (SAMI) Galaxy Survey based on H α emission maps, corrected for dust attenuation via the Balmer decrement, that are included in the SAMI Public Data Release 1. We mask out spaxels contaminated by non-stellar emission using the [O iii]/H β, [N ii]/H α, [S ii]/H α, and [O i]/H α line ratios. Using these maps, we examine the global and resolved star-forming main sequences of SAMI galaxies as a function of morphology, environmental density, and stellar mass. Galaxies further below the star-forming main sequence are more likely to have flatter star formation profiles. Early-type galaxies split into two populations with similar stellar masses and central stellar mass surface densities. The main-sequence population has centrally concentrated star formation similar to late-type galaxies, while galaxies >3σ below the main sequence show significantly reduced star formation most strikingly in the nuclear regions. The split populations support a two-step quenching mechanism, wherein halo mass first cuts off the gas supply and remaining gas continues to form stars until the local stellar mass surface density can stabilize the reduced remaining fuel against further star formation. Across all morphologies, galaxies in denser environments show a decreased specific star formation rate from the outside in, supporting an environmental cause for quenching, such as ram-pressure stripping or galaxy interactions.Publisher PDFPeer reviewe

The SAMI Galaxy Survey: Cubism and covariance, putting round pegs into square holes

We present a methodology for the regularization and combination of sparse sampled and irregularly gridded observations from fibre-optic multiobject integral field spectroscopy. The approach minimizes interpolation and retains image resolution on combining subpixel dithered data. We discuss the methodology in the context of the Sydney-AAO multiobject integral field spectrograph (SAMI) Galaxy Survey underway at the Anglo-Australian Telescope. The SAMI instrument uses 13 fibre bundles to perform high-multiplex integral field spectroscopy across a 1° diameter field of view. The SAMI Galaxy Survey is targeting ~3000 galaxies drawn from the full range of galaxy environments. We demonstrate the subcritical sampling of the seeing and incomplete fill factor for the integral field bundles results in only a 10 per cent degradation in the final image resolution recovered. We also implement a new methodology for tracking covariance between elements of the resulting data cubes which retains 90 per cent of the covariance information while incurring only a modest increase in the survey data volume

Increased nutrient supply to the Southern Ocean during the Holocene and its implications for the pre-industrial atmospheric CO₂ rise

A rise in the atmospheric CO2 concentration of ~20 parts per million over the course of the Holocene has long been recognized as exceptional among interglacials and is in need of explanation. Previous hypotheses involved natural or anthropogenic changes in terrestrial biomass, carbonate compensation in response to deglacial outgassing of oceanic CO2, and enhanced shallow water carbonate deposition. Here, we compile new and previously published fossil-bound nitrogen isotope records from the Southern Ocean that indicate a rise in surface nitrate concentration through the Holocene. When coupled with increasing or constant export production, these data suggest an acceleration of nitrate supply to the Southern Ocean surface from underlying deep water. This change would have weakened the ocean’s biological pump that stores CO2 in the ocean interior, possibly explaining the Holocene atmospheric CO2 rise. Over the Holocene, the circum-North Atlantic region cooled, and the formation of North Atlantic Deep Water appears to have slowed. Thus, the ‘seesaw’ in deep ocean ventilation between the North Atlantic and the Southern Ocean that has been invoked for millennial-scale events, deglaciations and the last interglacial period may have also operated, albeit in a more gradual form, over the Holocene

Finishing the euchromatic sequence of the human genome

The sequence of the human genome encodes the genetic instructions for human physiology, as well as rich information about human evolution. In 2001, the International Human Genome Sequencing Consortium reported a draft sequence of the euchromatic portion of the human genome. Since then, the international collaboration has worked to convert this draft into a genome sequence with high accuracy and nearly complete coverage. Here, we report the result of this finishing process. The current genome sequence (Build 35) contains 2.85 billion nucleotides interrupted by only 341 gaps. It covers ∼99% of the euchromatic genome and is accurate to an error rate of ∼1 event per 100,000 bases. Many of the remaining euchromatic gaps are associated with segmental duplications and will require focused work with new methods. The near-complete sequence, the first for a vertebrate, greatly improves the precision of biological analyses of the human genome including studies of gene number, birth and death. Notably, the human enome seems to encode only 20,000-25,000 protein-coding genes. The genome sequence reported here should serve as a firm foundation for biomedical research in the decades ahead

Governing urban accessibility: moving beyond transport and mobility

Access to people, goods, ideas and services is the basis of economic development in cities. The better this access, the greater the economic benefits through economies of scale, agglomeration effects and networking advantages. The way in which cities facilitate accessibility also impacts directly on other key aspects of human development, social inclusion and well-being. Accessibility is created through a complex interplay of urban form and transport systems. Thus, governing urban accessibility requires moving beyond conventional urban transport considerations linked to mobility and movement. Such a re-framing implies a far greater recognition of urban form characteristics like land use, distribution of densities and urban design, in addition to transport characteristics like infrastructures, service levels and travel speeds. A new interface between these characteristics has emerged as a result of shared mobility systems, putting additional pressure on city governments to act as system integrators. Based on a literature review, empirical insights from a global survey and the case-study cities of London, NYC and Berlin, this paper explores the institutional capacities of shifting from governing urban transport to urban accessibility. The evidence shows that there are entrenched misalignments which may impact negatively on the capacity to pair planning and policies essential for delivering better accessibility. Furthermore, it is clear that “hierarchies” and “networks” are not mutually exclusive when it comes to integrated governance of accessibility. The findings also suggest that cities may be better equipped to integrate shared mobility and consider mobility as a service than to pursue more wide-ranging metropolitan accessibility policies

The SAMI Galaxy Survey : data release one with emission-line physics value-added products

SAMI DR1 data products available from http://datacentral.aao.gov.au/asvo/surveys/sami/We present the first major release of data from the SAMI Galaxy Survey. This data release focuses on the emission-line physics of galaxies. Data Release One includes data for 772 galaxies, about 20% of the full survey. Galaxies included have the redshift range 0.004 <  z < 0.092, a large massrange (7.6 < log M∗/M⊙ < 11.6), and star-formation rates of ∼10−4 to ∼101 M⊙yr−1. For each galaxy, we include two spectral cubes and a set of spatially resolved 2D maps: single- and multi-component emission-line fits (with dust extinction corrections for strong lines), local dust extinction and star-formation rate. Calibration of the fibre throughputs, fluxes and differential-atmospheric-refraction has been improved over the Early Data Release. The data have average spatial resolution of 2.16 arcsec (FWHM) over the 15 arcsec diameter field of view and spectral (kinematic) resolution R= 4263 (σ= 30 km s−1) around Hα. The relative flux calibration is better than 5% and absolute flux calibration better than ±0.22 mag, with the latter estimate limited by galaxy photometry. The data are presented online through the Australian Astronomical Observatory’s Data Central.Publisher PDFPeer reviewe

Assumption without representation: the unacknowledged abstraction from communities and social goods

We have not clearly acknowledged the abstraction from unpriceable “social goods” (derived from communities) which, different from private and public goods, simply disappear if it is attempted to market them. Separability from markets and economics has not been argued, much less established. Acknowledging communities would reinforce rather than undermine them, and thus facilitate the production of social goods. But it would also help economics by facilitating our understanding of – and response to – financial crises as well as environmental destruction and many social problems, and by reducing the alienation from economics often felt by students and the public

Leading Distributed Teams: The Communicative Constitution Of Leadership

A key aspect of leadership effectiveness across geographical distance is communication. However, researchers are only beginning to empirically explore the communicative aspects and constitution of military units and leadership in these contexts. This article highlights communicative features and processes in studies of distributed military units, particularly in those that examine leadership. We discuss aspects of military leadership that are in particular need of a communicative lens, including the communication of command intent, sensemaking, and leading across multiple cultures. We present future research directions that will further advance our understanding of the inextricable relationship between leadership and communication in distributed contexts. © Taylor & Francis Group, LLC