3,286 research outputs found

    International Business Ventures: Opening Remarks

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    International Business Ventures: Opening Remarks

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    Evidence Of Dark Matter Annihilations In The WMAP Haze

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    The WMAP experiment has revealed an excess of microwave emission from the region around the center of our Galaxy. It has been suggested that this signal, known as the ``WMAP Haze'', could be synchrotron emission from relativistic electrons and positrons generated in dark matter annihilations. In this letter, we revisit this possibility. We find that the angular distribution of the WMAP Haze matches the prediction for dark matter annihilations with a cusped density profile, ρ(r)r1.2\rho(r) \propto r^{-1.2} in the inner kiloparsecs. Comparing the intensity in different WMAP frequency bands, we find that a wide range of possible WIMP annihilation modes are consistent with the spectrum of the haze for a WIMP with a mass in the 100 GeV to multi-TeV range. Most interestingly, we find that to generate the observed intensity of the haze, the dark matter annihilation cross section is required to be approximately equal to the value needed for a thermal relic, σv3×1026\sigma v \sim 3 \times 10^{-26} cm3^3/s. No boost factors are required. If dark matter annihilations are in fact responsible for the WMAP Haze, and the slope of the halo profile continues into the inner Galaxy, GLAST is expected to detect gamma rays from the dark matter annihilations in the Galactic Center if the WIMP mass is less than several hundred GeV.Comment: 4 pages, 3 figure

    Accounting Law in Practice: Compliance, Consistency and Substance Focusing on the UK’s Implementation of EU Extractive Industry Country by Country Reporting of Government Payments to Governments

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    The passing into EU Law of a requirement that all companies domiciled in member states or listed on EU stock exchanges should publish a Report of Payments to Governments on the face of it is a victory for the civil society organizations long campaigning for the attendant increased transparency and accountability, a step towards better conditions and possibilities for many of the world’s poor. But it cannot be taken for granted. It was passed with a condition that it be reviewed (at both member state level, where a review can feed into the federal level review, and at the level of the EU), which is an opportunity to better it or a threat to reverse positive potentialities. The UK Brexit vote adds some uncertainty regarding the future of the law in the UK. And studies of manifestations of practices such as accounting and auditing (often intersecting with the law) caution against too much optimism as to their straightforward effectiveness. With a view to understanding this particular law in practice, so that it be strengthened and better function in line with its intended aims, we explore processes of its construction and early adoption in the UK. In a preliminary analysis, we elaborate how interpretations of the Law within the Extractives Industry run counter to the spirit or substance of the law and give rise to different and apparently problematic translations of the law into practice. Reflecting on our analysis, we make some recommendations as to ways forward

    Reports on Payments to Governments: A critical review of early developments and experiences

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    We are concerned to review and discuss aspects of the Reports submitted in line with the Payments to Governments Regulations. We consider the process of transposition of this EU Accounting Law into UK law and the early implementation or operationalization of this law in the UK. Recommendations drawn from the study are intended to be of use to a variety of stakeholders who may input into the upcoming government consultation on these regulations. This version was published by Robert Gordon University

    Reports on Payments to Governments: A report on early developments and experiences

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    We are concerned in this report to review and discuss aspects of the Reports submitted in line with the Payments to Governments Regulations. We consider the process of transposition of this Accounting Law into UK law and the early implementation or operationalization of this law in the UK. Recommendations drawn from the study will be useful for Publish What You Pay (PWYP) and other interested stakeholders in communications with government, regulators and standard setters and in general campaign activity

    Evaluation of the School Administration Manager Project

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    Examines the results to date of a Wallace-supported project to help principals delegate some administrative and managerial tasks to school administration managers and spend more time interacting with teachers, students and others on instructional matters

    The user experience of crowds: a human factors challenge

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    Crowds are such an integral part of our everyday lives, yet research considering how the user experience of crowds can be enhanced, remains relatively underdeveloped. As with any other user interaction, the key human factors considerations of user safety, performance, comfort and satisfaction apply. A review of literature highlighted that important factors influencing the operation of crowds have been studied relatively independently, tending to focus on specific crowd situations, but rarely accounting for the interaction of factors and similarities and differences between crowd types. Focus groups exploring individual experiences of crowds revealed differences and priorities varying with age and expectations. This initial study contributes towards modeling contributory factors to the crowd experience, moving towards a more holistic understanding

    Transparency and accountability for the global good? The UK's implementation of EU law requiring country-by-country reporting of payments to governments by extractives

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    We draw upon the critical accounting literature to theorise what we see here as an accounting mobilisation and functioning in context. The manifestation entails ostensibly a progressive transparency and accountability and merits critical attention vis-à-vis concerns to better link accounting with the common good. We here find Gallhofer et al. (2015) and Gallhofer and Haslam (2017), with their appreciation of ‘emancipatory’ dimensions of accounting and how accounting can become ‘more (or less) emancipatory’, a useful framing, especially if, informed by critical studies that have problematised dimensions of transparency and accountability systems, their notions of the complex and multifaceted ambivalence of accounting systems are elaborated more explicitly vis-à-vis transparency and accountability. We focus upon the UK’s implementation of Chapter 10 of the EU’s Accounting Directive (and the equivalent Transparency Directive provisions), which is ostensibly progressive legislation prescribing Reports on Payments to Governments. Our empirical study indicates both progressive and problematic dimensions of the accounting and its dynamics in context, extending theoretical appreciation including for praxis
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