The Role Of Activity-Base Costing In The Development Of Segmented Financial Statements: An Examination

The recent financial crisis has brought into question a number of the qualities and characteristics of current financial reporting practices. One of the areas in question is that of reporting segmental information in relation to “paper” gains and losses. In this paper, Activity is divided between economic and financial activities. We bring to the fore some of the historical sources of the principles on which segmental reporting is based, and then propose an alternative reporting scheme along the lines of activity-based costing. The advantages and shortcomings of the proposed system are examined and the implications of the use of the system are discussed

Linear position-sensitive x-ray detector incorporating a self-scanning photodiode array

A linear position-sensitive x-ray detector for x-ray spectroscopy and diffraction applications has been tested which can provide excellent spatial resolution, wide dynamic range and good sensitivity. The heart of the system is a self-scanning, photosensitive silicon diode array. It is interfaced via fiber optics to a thin layer of ZnS which fluoresces visible light upon absorption of x-radiation. The conversion to visible light and optical coupling provide several-fold gain in the efficiency of detection as compared to the direct detection of x-ray by the diode array. Equally important is that the array is protected from irreversible damage by high energy radiation, a limitation which previously hindered this application of silicon diode technology

Tunable singlet-triplet splitting in a few-electron Si/SiGe quantum dot

We measure the excited-state spectrum of a Si/SiGe quantum dot as a function of in-plane magnetic field, and we identify the spin of the lowest three eigenstates in an effective two-electron regime. The singlet-triplet splitting is an essential parameter describing spin qubits, and we extract this splitting from the data. We find it to be tunable by lateral displacement of the dot, which is realized by changing two gate voltages on opposite sides of the device. We present calculations showing the data are consistent with a spectrum in which the first excited state of the dot is a valley-orbit state.Comment: 4 pages with 3 figure

Sexual selection, automata and ethics in George Eliot's The Mill on the Floss and Olive Schreiner's Undine and From Man to Man

This paper brings together two related areas of debate in the latter half of the nineteenth century. The first concerns how the courtship plot of the nineteenth-century novel responded to, and helped to shape, scientific ideas of sexual competition and selection. In The Mill on the Floss (1860), George Eliot strikingly prefigures Darwin's later work on sexual selection, drawing from her own extensive knowledge of the wider debates within which evolutionary theory developed. Maggie Tulliver's characterisation allows Eliot to explore the ethical complexities raised by an increasingly powerful scientific naturalism, where biology is seen to be embedded within morality in newly specific ways. The second strand of the paper examines the extension of scientific method to human mind and motivation which constituted the new psychology. It argues that there are crucial continuities of long-established ethical and religious ideas within this increasingly naturalistic view of human mind and motivation. The contention that such ideas persist and are transformed, rather than simply jettisoned, is illustrated through the example of Thomas Henry Huxley's 1874 essay on automata. Turning finally to focus on Olive Schreiner's Undine (1929) and From Man to Man (1926), the paper explores the importance of these persistent ethical and religious ideas in two novels which remained unpublished during her lifetime. It argues that they produce both difficulty and opportunity for imagining love plots within the context of increasingly assertive biological and naturalistic accounts of human beings

Transport through an impurity tunnel coupled to a Si/SiGe quantum dot

Achieving controllable coupling of dopants in silicon is crucial for operating donor-based qubit devices, but it is difficult because of the small size of donor-bound electron wavefunctions. Here we report the characterization of a quantum dot coupled to a localized electronic state, and we present evidence of controllable coupling between the quantum dot and the localized state. A set of measurements of transport through this device enable the determination of the most likely location of the localized state, consistent with an electronically active impurity in the quantum well near the edge of the quantum dot. The experiments we report are consistent with a gate-voltage controllable tunnel coupling, which is an important building block for hybrid donor and gate-defined quantum dot devices.Comment: 5 pages, 3 figure