1,903 research outputs found
ACCOUNTING FOR SUSTAINABILITY: WHAT NEXT? A RESEARCH AGENDA
This working paper responds to increasing calls for more and different forms of accounting research involvement in accounting for sustainability. It seeks to provide background, clarify the accounting research issues, and suggest research methods. The background analysis indicates that accounting for sustainability must go beyond supplemental reporting of ecological and social information to include such emerging issues as integrated reporting of sustainability information along with financial reporting. Additional emerging issues are needs of users of sustainability reports, auditing and other assurance of sustainability information, and sustainability implications of financial failure, accounting and auditing failures, and lack of enforcement. Analysis of integrated reporting against traditional financial accounting theory concepts of the purpose of financial reporting and the postulates of going concern, reporting entity, monetary unit, and time period, indicates a need for substantial changes in the traditional financial accounting model if sustainability issues are to be integrated. The agenda concludes with five research issues and methods: - An accounting research framework for sustainability using general systems theory approaches that have been useful for similar emerging issues. - Reporting of sustainability information which has been the focus of most research to date, and the emerging important topic of integrated reporting. - Users of sustainable information, their uses and perceived needs, an area that has been largely neglected in research to date.- Auditing and assurance issues that are taking on greater importance as more users demand assurance for sustainability information. Issues include standards to be used and users expectations and reactions. - Financial distress and sustainability consequences of accounting and enforcement failures that are just now being recognized as sustainability issues.accounting for sustainability, integrated reporting, needs of users, audit, assurance
Education Reform for the Digital Era
Will the digital-learning movement repeat the mistakes of the charter-school movement? How much more successful might today's charter universe look if yesterday's proponents had focused on the policies and practices needed to ensure its quality, freedom, and resources over the long term? What mistakes might have been avoided? Damaging scandals forestalled? Missed opportunities seized
THE IMPACT OF IFRS ON REPORTING FOR BUSINESS COMBINATIONS: AN IN-DEPTH ANALYSIS USING THE TELECOMMUNICATIONS INDUSTRY
The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts to goodwill and specific intangible assets arising from acquisition. This study presents an in-depth exploration of compliance with IFRS 3 and IAS 36 using content analysis methodology of annual reports of eight European telecommunications that were chose because the industry is well known for significant acquisitions involving intangibles. The results show only partial compliance with little change over the four year period since mandatory IFRS adoption. While results cannot be generalized outside this group, the in-depth analysis yielded important insights for continued research using broader research methods.IFRS, business combinations, goodwill, content analysis, annual reports, listed companies
First detection of [N II] 205 micrometer absorption in interstellar gas
We present high resolution [NII] 205 micrometer ^3P_1-^3P_0 spectra obtained
with Herschel-HIFI towards a small sample of far-infrared bright star forming
regions in the Galactic plane: W31C (G10.6-0.4), W49N (G43.2-0.1), W51
(G49.5-0.4), and G34.3+0.1. All sources display an emission line profile
associated directly with the HII regions themselves. For the first time we also
detect absorption of the [NII] 205 micrometer line by extended low-density
foreground material towards W31C and W49N over a wide range of velocities. We
attribute this absorption to the warm ionised medium (WIM) and find
N(N^+)\approx 1.5x10^17 cm^-2 towards both sources. This is in agreement with
recent Herschel-HIFI observations of [CII] 158 micrometer, also observed in
absorption in the same sight-lines, if \approx7-10 % of all C^+ ions exist in
the WIM on average. Using an abundance ratio of [N]/[H] = 6.76x10^-5 in the gas
phase we find that the mean electron and proton volume densities are ~0.1-0.3
cm^-3 assuming a WIM volume filling fraction of 0.1-0.4 with a corresponding
line-of-sight filling fraction of 0.46-0.74. A low density and a high WIM
filling fraction are also supported by RADEX modelling of the [NII] 205
micrometer absorption and emission together with visible emission lines
attributed mainly to the WIM. The detection of the 205 micrometer line in
absorption emphasises the importance of a high spectral resolution, and also
offers a new tool for investigation of the WIM.Comment: 7 pages, 4 figures, accepted for publication in Astronomy &
Astrophysics, 11 June 201
First Calorimetric Measurement of OI-line in the Electron Capture Spectrum of Ho
The isotope Ho undergoes an electron capture process with a
recommended value for the energy available to the decay, , of about
2.5 keV. According to the present knowledge, this is the lowest
value for electron capture processes. Because of that, Ho is the best
candidate to perform experiments to investigate the value of the electron
neutrino mass based on the analysis of the calorimetrically measured spectrum.
We present for the first time the calorimetric measurement of the atomic
de-excitation of the Dy daughter atom upon the capture of an electron
from the 5s shell in Ho, OI-line. The measured peak energy is 48 eV.
This measurement was performed using low temperature metallic magnetic
calorimeters with the Ho ion implanted in the absorber.
We demonstrate that the calorimetric spectrum of Ho can be measured
with high precision and that the parameters describing the spectrum can be
learned from the analysis of the data. Finally, we discuss the implications of
this result for the Electron Capture Ho experiment, ECHo, aiming to
reach sub-eV sensitivity on the electron neutrino mass by a high precision and
high statistics calorimetric measurement of the Ho spectrum.Comment: 5 pages, 3 figure
Hydrogen-based Energy Storage (IEA-HIA Task 32)
The International Energy Agency (IEA) in its Hydrogen Implementation Agreement (HIA) conducts the core R&D work in Tasks byMember Experts.Task 32 'Hydrogen-based Energy Storage' addresses solutions for energy storage based on hydrogen. Task 32 is the largest international collaboration in this field involving over 50 experts from 18 countries. Currently, the task consists of six working groups, porous materials, magnesium-based hydrogen and energy storage materials, complex and liquid hydrides, electrochemical storage of energy, heat storage and hydrogen storage systems for mobile applications
Detection of a dense clump in a filament interacting with W51e2
In the framework of the Herschel/PRISMAS Guaranteed Time Key Program, the
line of sight to the distant ultracompact HII region W51e2 has been observed
using several selected molecular species. Most of the detected absorption
features are not associated with the background high-mass star-forming region
and probe the diffuse matter along the line of sight. We present here the
detection of an additional narrow absorption feature at ~70 km/s in the
observed spectra of HDO, NH3 and C3. The 70 km/s feature is not uniquely
identifiable with the dynamic components (the main cloud and the large-scale
foreground filament) so-far identified toward this region. The narrow
absorption feature is similar to the one found toward low-mass protostars,
which is characteristic of the presence of a cold external envelope. The
far-infrared spectroscopic data were combined with existing ground-based
observations of 12CO, 13CO, CCH, CN, and C3H2 to characterize the 70 km/s
component. Using a non-LTE analysis of multiple transitions of NH3 and CN, we
estimated the density (n(H2) (1-5)x10^5 cm^-3) and temperature (10-30 K) for
this narrow feature. We used a gas-grain warm-up based chemical model with
physical parameters derived from the NH3 data to explain the observed
abundances of the different chemical species. We propose that the 70 km/s
narrow feature arises in a dense and cold clump that probably is undergoing
collapse to form a low-mass protostar, formed on the trailing side of the
high-velocity filament, which is thought to be interacting with the W51 main
cloud. While the fortuitous coincidence of the dense clump along the line of
sight with the continuum-bright W51e2 compact HII region has contributed to its
non-detection in the continuum images, this same attribute makes it an
appropriate source for absorption studies and in particular for ice studies of
star-forming regions.Comment: Accepted for publication in A&
Single flux quantum circuits with damping based on dissipative transmission lines
We propose and demonstrate the functioning of a special Rapid Single Flux
Quantum (RSFQ) circuit with frequency-dependent damping. This damping is
achieved by shunting individual Josephson junctions by pieces of open-ended RC
transmission lines. Our circuit includes a toggle flip-flop cell, Josephson
transmission lines transferring single flux quantum pulses to and from this
cell, as well as DC/SFQ and SFQ/DC converters. Due to the desired
frequency-dispersion in the RC line shunts which ensures sufficiently low noise
at low frequencies, such circuits are well-suited for integrating with the
flux/phase Josephson qubit and enable its efficient control.Comment: 6 pages incl. 6 figure
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