A waste management subsystem Final technical report

Development and evaluation of waste management subsystem for life support system of manned orbiting space statio

Support for graphicacy: a review of textbooks available to accounting students

This Teaching Note reports on the support available in textbooks for graphicacy that will help students understand the complexities of graphical displays. Graphical displays play a significant role in financial reporting, and studies have found evidence of measurement distortion and selection bias. To understand the complexities of graphical displays, students need a sound understanding of graphicacy and support from the textbooks available to them to develop that understanding. The Teaching Note reports on a survey that examined the textbooks available to students attending two Scottish universities. The support of critical graphicacy skills was examined in conjunction with textbook characteristics. The survey, which was not restricted to textbooks designated as required reading, examined the textbooks for content on data measurement and graphical displays. The findings highlight a lack of support for graphicacy in the textbooks selected. The study concludes that accounting educators need to scrutinize more closely the selection of textbooks and calls for more extensive research into textbooks as a pedagogic tool

A new method for ranking academic journals in accounting and finance

Given the many and varied uses to which journal rankings are put, interest in ranking journal 'quality' is likely to persist. Unfortunately, existing methods of constructing such rankings all have inherent limitations. This paper proposes a new (complementary) approach, based on submissions to RAE 2001, which is not restricted to a pre-defined journal set and, importantly, is based on quality choice decisions driven by economic incentives. For three metrics, submissions to RAE 2001 are compared with the available set of publications to provide evidence on the perception of journal quality, a fourth metric is based on the overall RAE grades, and an overall ranking is produced

Air entrainment through free-surface cusps

In many industrial processes, such as pouring a liquid or coating a rotating cylinder, air bubbles are entrapped inside the liquid. We propose a novel mechanism for this phenomenon, based on the instability of cusp singularities that generically form on free surfaces. The air being drawn into the narrow space inside the cusp destroys its stationary shape when the walls of the cusp come too close. Instead, a sheet emanates from the cusp's tip, through which air is entrained. Our analytical theory of this instability is confirmed by experimental observation and quantitative comparison with numerical simulations of the flow equations

Intermittency and regularity issues in 3D Navier-Stokes turbulence

Two related open problems in the theory of 3D Navier-Stokes turbulence are discussed in this paper. The first is the phenomenon of intermittency in the dissipation field. Dissipation-range intermittency was first discovered experimentally by Batchelor and Townsend over fifty years ago. It is characterized by spatio-temporal binary behaviour in which long, quiescent periods in the velocity signal are interrupted by short, active `events' during which there are violent fluctuations away from the average. The second and related problem is whether solutions of the 3D Navier-Stokes equations develop finite time singularities during these events. This paper shows that Leray's weak solutions of the three-dimensional incompressible Navier-Stokes equations can have a binary character in time. The time-axis is split into `good' and `bad' intervals: on the `good' intervals solutions are bounded and regular, whereas singularities are still possible within the `bad' intervals. An estimate for the width of the latter is very small and decreases with increasing Reynolds number. It also decreases relative to the lengths of the good intervals as the Reynolds number increases. Within these `bad' intervals, lower bounds on the local energy dissipation rate and other quantities, such as \|\bu(\cdot, t)\|_{\infty} and \|\nabla\bu(\cdot, t)\|_{\infty}, are very large, resulting in strong dynamics at sub-Kolmogorov scales. Intersections of bad intervals for $n\geq 1$ are related to Scheffer's potentially singular set in time. It is also proved that the Navier-Stokes equations are conditionally regular provided, in a given `bad' interval, the energy has a lower bound that is decaying exponentially in time.Comment: 36 pages, 3 figures and 6 Table

Brain Specificity of Diffuse Optical Imaging: Improvements from Superficial Signal Regression and Tomography

Functional near infrared spectroscopy (fNIRS) is a portable monitor of cerebral hemodynamics with wide clinical potential. However, in fNIRS, the vascular signal from the brain is often obscured by vascular signals present in the scalp and skull. In this paper, we evaluate two methods for improving in vivo data from adult human subjects through the use of high-density diffuse optical tomography (DOT). First, we test whether we can extend superficial regression methods (which utilize the multiple source–detector pair separations) from sparse optode arrays to application with DOT imaging arrays. In order to accomplish this goal, we modify the method to remove physiological artifacts from deeper sampling channels using an average of shallow measurements. Second, DOT provides three-dimensional image reconstructions and should explicitly separate different tissue layers. We test whether DOT's depth-sectioning can completely remove superficial physiological artifacts. Herein, we assess improvements in signal quality and reproducibility due to these methods using a well-characterized visual paradigm and our high-density DOT system. Both approaches remove noise from the data, resulting in cleaner imaging and more consistent hemodynamic responses. Additionally, the two methods act synergistically, with greater improvements when the approaches are used together

Avoimen systeemin magmaattisten prosessien diagnosointi Magmakammiosimulaattorilla. Osa I: pääalkuaineet ja faasitasapainot

The Magma Chamber Simulator (MCS) is a thermodynamic tool for modeling the evolution of magmatic systems that are open with respect to assimilation of partial melts or stoped blocks, magma recharge + mixing, and fractional crystallization. MCS is available for both PC and Mac. In the MCS, the thermal, mass, and compositional evolution of a multicomponent-multiphase composite system of resident magma, wallrock, and recharge reservoirs is tracked by rigorous self-consistent thermodynamic modeling. A Recharge-Assimilation (Assimilated partial melt or Stoped blocks)-Fractional Crystallization (R(n)AS(n)FC;n(tot) The trace element and isotope MCS computational tool (MCS-Traces) is described in a separate contribution (part II).Peer reviewe

Theoretical studies of the historical development of the accounting discipline: a review and evidence

Many existing studies of the development of accounting thought have either been atheoretical or have adopted Kuhn's model of scientific growth. The limitations of this 35-year-old model are discussed. Four different general neo-Kuhnian models of scholarly knowledge development are reviewed and compared with reference to an analytical matrix. The models are found to be mutually consistent, with each focusing on a different aspect of development. A composite model is proposed. Based on a hand-crafted database, author co-citation analysis is used to map empirically the entire literature structure of the accounting discipline during two consecutive time periods, 1972–81 and 1982–90. The changing structure of the accounting literature is interpreted using the proposed composite model of scholarly knowledge development

Bias Correction of Hydrologic Projections Strongly Impacts Inferred Climate Vulnerabilities in Institutionally Complex Water Systems

Water-resources planners use regional water management models (WMMs) to identify vulnerabilities to climate change. Frequently, dynamically downscaled climate inputs are used in conjunction with land-surface models (LSMs) to provide hydrologic streamflow projections, which serve as critical inputs for WMMs. Here, we show how even modest projection errors can strongly affect assessments of water availability and financial stability for irrigation districts in California. Specifically, our results highlight that LSM errors in projections of flood and drought extremes are highly interactive across timescales, path-dependent, and can be amplified when modeling infrastructure systems (e.g., misrepresenting banked groundwater). Common strategies for reducing errors in deterministic LSM hydrologic projections (e.g., bias correction) can themselves strongly distort projected climate vulnerabilities and misrepresent their inferred financial consequences. Overall, our results indicate a need to move beyond standard deterministic climate projection and error management frameworks that are dependent on single simulated climate change scenario outcomes

From ‘rock stars’ to ‘hygiene factors’:teachers at private accountancy tuition providers

In this paper, we examine the role, status and autonomy of teachers at English private accountancy tuition providers from 1980 to the present. We argue that, during this period, teachers transformed from ‘rock stars’ who enjoyed significant status and autonomy over their work to ‘hygiene factors’ in a largely standardised and commodified teaching environment. Growing cost pressures on tuition providers and an increasing emphasis on the quality and consistency of the learning experience are identified as significant factors in this transformation. We discuss these findings with reference to current developments towards corporatisation and marketisation in the English higher education sector