Pension Accounting: The Changing Landscape Of Corporate Pension Benefits

This paper discusses recent changes in the generally accepted accounting principles related to accounting for defined benefit pension plans. SFAS 158 imposes new rules related to calculating net pension assets or liabilities and increases the likelihood that companies may report net pension liabilities. This paper looks at a sample of Fortune 100 companies to determine the effect of implementing SFAS 158 on the reported funding status for defined benefit plans, and then tracks the reported pension status from 2005 through 2009. Contrary to expected results, the funding status did not deteriorate following implementation of SFAS 158. The ensuing economic meltdown in 2008 and 2009, however, resulted in more companies reporting pension liabilities

Supersoft X-ray sources in M31: II. ROSAT-detected supersoft sources in the ROSAT, Chandra and XMM eras

We have performed Chandra observations during the past 3 years of 5 of the M31 supersoft X-ray sources (SSS) discovered with ROSAT. Surprisingly, only one of these sources has been detected, despite a predicted detection of about 20-80 counts. This has motivated a thorough check of the ROSAT M31 survey I data, including a relaxation of the hardness ratio requirement used to select SSS. This increases the number of SSS identified in survey I by 7. We then carried out a comparison with the ROSAT M31 survey II dataset which had hitherto not been explicitly investigated for SSS. We find that most of the ROSAT survey I sources are not detected, and only two new SSS are identified. The low detection rate in the ROSAT survey II and our Chandra observations implies that the variability time scale of SSS is a few months. If the majority of these sources are close-binary SSS with shell hydrogen burning, it further implies that half of these sources predominantly experience large mass transfer rates.Comment: accepted for publ. in ApJ; 2 ps-figures; high-quality figures available at http://www.mpe.mpg.de/~jcg/publis.htm

Use of the GranuFlow Process in Coal Preparation Plants to Improve Energy Recovery and Reduce Coal Processing Wastes

With the increasing use of screen-bowl centrifuges in today's fine coal cleaning circuits, a significant amount of low-ash, high-Btu coal can be lost during the dewatering step due to the difficulty in capturing coal of this size consist (< 100 mesh or 0.15mm). The GranuFlow{trademark} technology, developed and patented by an in-house research group at DOE-NETL, involves the addition of an emulsified mixture of high-molecular-weight hydrocarbons to a slurry of finesized coal before cleaning and/or mechanical dewatering. The binder selectively agglomerates the coal, but not the clays or other mineral matter. In practice, the binder is applied so as to contact the finest possible size fraction first (for example, froth flotation product) as agglomeration of this fraction produces the best result for a given concentration of binder. Increasing the size consist of the fine-sized coal stream reduces the loss of coal solids to the waste effluent streams from the screen bowl centrifuge circuit. In addition, the agglomerated coal dewaters better and is less dusty. The binder can also serve as a flotation conditioner and may provide freeze protection. The overall objective of the project is to generate all necessary information and data required to commercialize the GranuFlow{trademark} Technology. The technology was evaluated under full-scale operating conditions at three commercial coal preparation plants to determine operating performance and economics. The handling, storage, and combustion properties of the coal produced by this process were compared to untreated coal during a power plant combustion test

A Catalog of Transient X-ray Sources in M31

From October 1999 to August 2002, 45 transient X-ray sources were detected in M31 by Chandra and XMM-Newton. We have performed spectral analysis of all XMM-Newton and Chandra ACIS detections of these sources, as well as flux measurements of Chandra HRC detections. The result is absorption-corrected X-ray lightcurves for these sources covering this 2.8 year period, along with spectral parameters for several epochs of the outbursts of most of the transient sources. We supply a catalog of the locations, outburst dates, peak observed luminosities, decay time estimates, and spectral properties of the transient sources, and we discuss similarities with Galactic X-ray novae. Duty cycle estimates are possible for 8 of the transients and range from 40% to 2%; upper limits to the duty cycles are estimated for an additional 15 transients and cover a similar range. We find 5 transients which have rapid decay times and may be ultra-compact X-ray binaries. Spectra of three of the transients suggest they may be faint Galactic foreground sources. If even one is a foreground source, this suggests a surface density of faint transient X-ray sources of >~1 deg$^{-2}$.Comment: 63 pages, 22 figures, 3 tables, accepted for publication in Ap

e-VLBI observations of Circinus X-1: monitoring of the quiescent and flaring radio emission on AU scales

A recent detection of the peculiar neutron star X-ray binary Circinus X-1 with electronic very long baseline interferometry (e-VLBI) prompted the suggestion that compact, non-variable radio emission persists through the entire 16.6-day orbit of the binary system. We present the results of a high angular resolution monitoring campaign conducted with the Australian Long Baseline Array in real-time e-VLBI mode. e-VLBI observations of Circinus X-1 were made on alternate days over a period of 20 days covering the full binary orbit. A compact radio source associated with Circinus X-1 was clearly detected at orbital phases following periastron passage but no compact radio emission was detected at any other orbital phase, ruling out the presence of a persistent, compact emitting region at our sensitivity levels. The jet was not resolved at any epoch of our 1.4-GHz monitoring campaign, suggesting that the ultrarelativistic flow previously inferred to exist in this source is likely to be dark. We discuss these findings within the context of previous radio monitoring of Circinus X-1.Comment: Accepted for publication in MNRAS. 7 pages, 5 figure

The first resolved imaging of milliarcsecond-scale jets in Circinus X-1

We present the first resolved imaging of the milliarcsecond-scale jets in the neutron star X-ray binary Circinus X-1, made using the Australian Long Baseline Array. The angular extent of the resolved jets is ~20 milliarcseconds, corresponding to a physical scale of ~150 au at the assumed distance of 7.8 kpc. The jet position angle is relatively consistent with previous arcsecond-scale imaging with the Australia Telescope Compact Array. The radio emission is symmetric about the peak, and is unresolved along the minor axis, constraining the opening angle to be less than 20 degrees. We observe evidence for outward motion of the components between the two halves of the observation. Constraints on the proper motion of the radio-emitting components suggest that they are only mildly relativistic, although we cannot definitively rule out the presence of the unseen, ultra-relativistic (Lorentz factor >15) flow previously inferred to exist in this system.Comment: Accepted for publication in MNRAS Letters. 6 pages, 4 figure

Comment on “Discovery of davemaoite, CaSiO₃-perovskite, as a mineral from the lower mantle”

Tschauner et al. (Reports, 11 November 2021, p. 891) present evidence that diamond GRR-1507 formed in the lower mantle. Instead, the data support a much shallower origin in cold, subcratonic lithospheric mantle. X-ray diffraction data are well matched to phases common in microinclusion-bearing lithospheric diamonds. The calculated bulk inclusion composition is too imprecise to uniquely confirm CaSiO₃ stoichiometry and is equally consistent with inclusions observed in other lithospheric diamonds

An X-ray spectral survey of the disc of M31 with XMM-Newton

We present the results of a complete spectral survey of the X-ray point sources detected in five XMM-Newton observations along the major axis of M31 but avoiding the central bulge, aimed at establishing the population characteristics of X-ray sources in this galaxy. We obtained background subtracted spectra and lightcurves for each of the 335 X-ray point sources detected across the five observations from 2002. We also correlate our source list with those of earlier X-ray surveys and radio, optical and infra-red catalogues. Sources with more than 50 source counts are individually spectrally fit in order to create the most accurate luminosity functions of M31 to date. Based on the spectral fitting of these sources with a power law model, we observe a broad range of best fit photon index. From this distribution of best fit index, we identify 16 strong high mass X-ray binary system candidates in M31. We show the first cumulative luminosity functions created using the best fit spectral model to each source with more than 50 source counts in the disc of M31. The cumulative luminosity functions show a prominent, statistically significant flattening in the X-ray luminosity LX interval 37.0 \lesssim log LX erg s-1 \lesssim 37.5. Such a feature may also be present in the X-ray populations of several other galaxies, but at a much lower statistical significance. We investigate the number of AGN present in our source list and find that above LX ~1.4x1036 erg s-1 the observed population is statistically dominated by the point source population of M31.Comment: accepted by A&A. 24 pages, 6 figures, 7 table