3,286 research outputs found
Evidence Of Dark Matter Annihilations In The WMAP Haze
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, 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, cm/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
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
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
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
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
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
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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