An Ontological Approach to XBRL Financial Statement Reporting

As a standard for the exchange, transmission, and reporting of accounting and financial data, XRBL goes a long way towardstandardization. However, as the extent of contemporary financial markets is now global, XBRL reporting must transcend oraccommodate differences in reporting standards. While XBRL has been of great help in standardizing the presentation of theU.S. GAAP and IASB standards, reconciling meaning between these standards is still a manual and error-prone affair. As awide variety of stakeholders, spanning countries and cultures, will likely take part in digesting XBRL-formatted financialreports; how will they participate at an appropriate level that is meaningful for them? This paper focuses on an ontologicalapproach towards solving this problem by offering an XBRL ontology architecture for translation between XBRL formats.The architecture is explained, evaluation criteria offered, and future research towards realizing artifacts which use thisarchitecture are proffered

Effects of anthropogenic emissions on the molecular composition of urban organic aerosols: An ultrahigh resolution mass spectrometry study

Identification of the organic composition of atmospheric aerosols is necessary to develop effective air pollution mitigation strategies. However, the majority of the organic aerosol mass is poorly characterized and its detailed analysis is a major analytical challenge. In this study, we applied state-of-the-art direct infusion nano-electrospray (nanoESI) ultrahigh resolution mass spectrometry (UHRMS) and liquid chromatography ESI Quadrupole Time-of-Flight (Q-TOF) MS for the analysis of the organic fraction of fine particulate matter (PM2.5) collected at an urban location in Cork, Ireland. Comprehensive mass spectral data evaluation methods (e.g., Kendrick Mass Defect and Van Krevelen) were used to identify compound classes and mass distributions of the detected species. Up to 850 elemental formulae were identified in negative mode nanoESI-UHR-MS. Nitrogen and/or sulphur containing organic species contributed up to 40% of the total identified formulae and exhibited strong diurnal variations suggesting the importance of night-time NO3 chemistry at the site. The presence of a large number of oxidised aromatic and nitroaromatic compounds in the samples indicated a strong anthropogenic influence, i.e., from traffic emissions and domestic solid fuel (DSF) burning. Most of the identified biogenic secondary organic aerosol (SOA) compounds are later-generation nitrogen- and sulphur-containing products, indicating that SOA composition is strongly affected by anthropogenic species such as NOx and SO2. Unsaturated and saturated C12–C20 fatty acids were found to be the most abundant homologs with a composition reflecting a primary marine origin. The results of this work demonstrate that the studied site is a very complex environment affected by a variety of anthropogenic activities and natural sources.Research at the University of Cambridge was supported by a Marie Curie Intra-European fellowship (project # 254319) and the European Research Council (ERC starting grant 279405).This is the accepted version. The final version is available from Elsevier at http://www.sciencedirect.com/science/article/pii/S1352231014001472

Space Environment Effects of Ionizing Radiation on Seed Germination and Growth

An initial limited set of tests of germination rate and seed growth in a controlled environment have identified statistically significant differences between control samples and seed flown in a Russian LEO research flight. Most significantly, average seed germination of space borne seeds was 2 days less than the 6 days for the control seeds. Modification of the seed coat leading to enhanced rate of water uptake, as a result of radiation from the space environment or abrasion due to launch vibrations, is hypothesized to cause early germination. High school students will conduct growth tests on seeds exposed to simulated space environments. The effects of ionizing radiation up to 1 kGy are being studied using a biological exposure test chamber designed by Tsukuba students used in the USU MPG Space Survivability Test (SST) chamber. The SST is a test facility designed to mimic space environments to test environmental-induced modifications to small satellites, or in this case, biological samples. Additional seeds will be exposed to a vibration profile on a shaker table designed to simulate the extreme conditions during flight. Understanding observed space environment effects are important in design of long duration missions, such as to Mars, where food growth is essential. * Supported by USU STARS! GEAR UP partnership. # Partially funded by Japan Student Services Organizatio

Star Architecture as Socio-Material Assemblage

Taking inspiration from new materialism and assemblage, the chapter deals with star architects and iconic buildings as socio-material network effects that do not pre-exist action, but are enacted in practice, in the materiality of design crafting and city building. Star architects are here conceptualized as part of broader assemblages of actors and practices ‘making star architecture’ a reality, and the buildings they design are considered not just as unique and iconic objects, but dis-articulated as complex crafts mobilizing skills, technologies, materials, and forms of knowledge not necessarily ascribable to architecture. Overcoming narrow criticism focusing on the symbolic order of icons as unique creations and alienated repetitions of capitalist development, the chapter’s main aim is to widen the scope of critique by bridging culture and economy, symbolism and practicality, making star architecture available to a broad, fragmented arena of (potential) critics, unevenly equipped with critical tools and differentiated experiences

How the Space Environment Affects Seed Germination and Growth

Understanding observed space environment effects on biological organisms such seeds are important in design of long duration space missions, such as to those planned for Mars, where appropriate storage and growth of food resources is essential. Evaluation of the effects of the real and simulated space environment on seed germination and growth in space is the purpose of this research. Preliminary tests of germination rate and growth of radish seeds in a controlled environment have identified statistically significant differences between control samples and seeds flown for 30 days in low earth orbit on the Bion M-1 launch capsule Russian research flight in 2013. Most significantly, average germination of space exposed radish seeds was 2 days less than the 6 days observed for the control seed group. Seed coats of the control group, space-exposed, and vibration-exposed seed were also inspected by LHS and USU students for physical changes. Observed changes in both the space-exposed and vibration-exposed seeds coats included the production of proteins presumably related to defense of the embryo from soil pathogens during seed germination. Previous research by others has shown production of anti-fungal proteins in radish seed coats is initiated by disturbance. Effects to germination rate from ionizing radiation up to 1 kGy were studied. Radiation exposure occurred with a custom biological exposure test chamber designed by Tsukuba students for the USU Materials Physics Group Space Survivability Test (SST) chamber, which is designed to mimic low-earth and geosynchronous orbital environments. * USU STARS! GEAR UP partnership # Partially funded by Japan Student Services Organization (JASSO), and University of Tsukub

Application of the speed-duration relationship to normalize the intensity of high-intensity interval training

The tolerable duration of continuous high-intensity exercise is determined by the hyperbolic Speed-tolerable duration (S-tLIM) relationship. However, application of the S-tLIM relationship to normalize the intensity of High-Intensity Interval Training (HIIT) has yet to be considered, with this the aim of present study. Subjects completed a ramp-incremental test, and series of 4 constant-speed tests to determine the S-tLIM relationship. A sub-group of subjects (n = 8) then repeated 4 min bouts of exercise at the speeds predicted to induce intolerance at 4 min (WR4), 6 min (WR6) and 8 min (WR8), interspersed with bouts of 4 min recovery, to the point of exercise intolerance (fixed WR HIIT) on different days, with the aim of establishing the work rate that could be sustained for 960 s (i.e. 4×4 min). A sub-group of subjects (n = 6) also completed 4 bouts of exercise interspersed with 4 min recovery, with each bout continued to the point of exercise intolerance (maximal HIIT) to determine the appropriate protocol for maximizing the amount of high-intensity work that can be completed during 4×4 min HIIT. For fixed WR HIIT tLIM of HIIT sessions was 399±81 s for WR4, 892±181 s for WR6 and 1517±346 s for WR8, with total exercise durations all significantly different from each other (P<0.050). For maximal HIIT, there was no difference in tLIM of each of the 4 bouts (Bout 1: 229±27 s; Bout 2: 262±37 s; Bout 3: 235±49 s; Bout 4: 235±53 s; P>0.050). However, there was significantly less high-intensity work completed during bouts 2 (153.5±40. 9 m), 3 (136.9±38.9 m), and 4 (136.7±39.3 m), compared with bout 1 (264.9±58.7 m; P>0.050). These data establish that WR6 provides the appropriate work rate to normalize the intensity of HIIT between subjects. Maximal HIIT provides a protocol which allows the relative contribution of the work rate profile to physiological adaptations to be considered during alternative intensity-matched HIIT protocols

Molecular composition of biogenic secondary organic aerosols using ultrahigh resolution mass spectrometry: comparing laboratory and field studies

OtherThis article was published in 'Atmospheric chemistry and physics'. The published version is available at http://www.atmos-chem-phys.net/14/2155/2014

Conditional generation of arbitrary multimode entangled states of light with linear optics

We propose a universal scheme for the probabilistic generation of an arbitrary multimode entangled state of light with finite expansion in Fock basis. The suggested setup involves passive linear optics, single photon sources, strong coherent laser beams, and photodetectors with single-photon resolution. The efficiency of this setup may be greatly enhanced if, in addition, a quantum memory is available.Comment: 7 pages, 5 figure