The concept of the habit plane and the phenomenological theories of the martensite transformation

Three different interpretations of a martensite habit plane are in use: \ud \ud 1. (a) the plane of the plate of a plate-shaped crystal,\ud \ud 2. (b) a semi-coherent plane glissile interface,\ud \ud 3. (c) the plane boundary of a plate shaped product. These are not necessarily the same; for surface martensite they are different.\ud \ud Several recent “generalized theories” of martensite transformation did not succeed in explaining the experimental observations on martensite of the {252}-type in a satisfying way. Results of observations on surface martensite in Fe-30 wt.% Ni are, among others: \ud \ud 1. (1) an orientation relationship, very close to the orientation predicted by the I.P.S. theory for the same alloy. The habit plane, however, is not the predicted (3, 15, 10) plane, but the (121) plane.\ud \ud 2. (2) A direction of the shape deformation predicted by a Frank type of matching.\ud \ud These results, together with the recent observation of bend faults in martensite of the (252) type, indicate that the transformation takes place in at least two stages. Therefore, a “generalized theory of martensite transformation”, which tries to predict the whole transformation (conceived as one single process) assuming a set of lattice invariant shears will, perhaps, never be very successful, because the transformation can proceed in different stages involving rather complex shears

Write Like a Visual Artist: Tracing artists’ work in Canada’s textually mediated art world

This study examines the social organisation of Canada’s art world from the standpoint of practising visual artists. Bringing together theories of literacy and institutional ethnography, the article investigates the literacy practices of visual artists, making visible how artists use written texts to participate in public galleries and in the social and institutional relations of the art world. Drawing on extended ethnographic research, including interviews, observational field notes and textual analyses, this study sheds light on the ways visual artists enact particular texts, enact organisational processes, and to enact the social and conceptual worlds they are a part of. Through the lens of visual artists, this study locates two particular texts – the artist statement and the bio statement – in the extended social and institutional relations of the art world.

Generalization of the Macdonald formula for Hall-Littlewood polynomials

We study the Gaussent-Littelmann formula for Hall-Littlewood polynomials and we develop combinatorial tools to describe the formula in a purely combinatorial way for type A_n, B_n and C_n. This description is in terms of Young tableaux and arises from identifying one-skeleton galleries that appear in the Gaussent-Littelmann formula with Young tableaux. Furthermore, we show by using these tools that the Gaussent-Littelmann formula and the well-known Macdonald formula for Hall-Littlewood polynomials for type A_n are the same

What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective.

In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IAS/IFRS were used as the basis for corporate taxation. Very few quantitative papers exist. This motivated us to conduct a study that quantifies the actual effects of a potential decisiveness of IAS/IFRS for the national tax base - without further questioning the usefulness of an IAS/IFRS relevance. Our paper extends existing research substantially. The research question of our paper deals with the measurement of differences in discounted tax burden in different scenarios, by simulation. Our sample comprises original data of 61 Austrian companies. The median of the difference between book values of IAS/IFRS single accounts and tax accounts for specific balance sheet items is determined. We then apply the result on the items of a typical corporate account derived from an Austrian database. As a result, depending on the term of items, we can calculate the discounted tax effects for different scenarios. It must be underlined that such highly confidential and detailed tax data is usually not available to researchers. The main preliminary finding of our empirical survey is that only in few cases we find essential differences between IAS/IFRS and tax accounts. Our evidence suggests that no dramatic change in the tax base has to be expected. Our study provides not only new empirical evidence but also a basis for further research on a possible common consolidated corporate tax base from an academic perspective. (author's abstract)Series: Working Papers / Institut für Revisions-, Treuhand- und Rechnungswese

Institutions for Climate Adaptation: An Inventory of Institutions in the Netherlands that are Relevant for Climate Change

One of the goals of project IC12, a research project of the Climate changes Spatial Planning programme, is to assess if the formal institutions operating in the Netherlands are improving or hampering adaptive capacity. In order to answer the research question, the most important documents referring to those institutions need to be evaluated. This document presents an initial inventory of these adaptation institutions – i.e. policy plans, laws and directives, reports and other documents that seemed relevant to the question at hand

Institutional governance barriers for the development and implementation of climate adaptation strategies

Abstract In this paper we summarise the main social barriers to adaptation presented in climate literature – the inherent uncertainty of climate change, fragmentation, institutional voids, short term horizon of politicians and policies, and the motives and willingness to start adapting. We have linked these topics to theories in public administration to explore if there is interesting overlap that could be beneficial for our understanding of institutional governance barriers for developing and implementing adaptation strategies. We conclude that there are strong interdependencies between what has been signalled in adaptation literature as barriers to adaptation and what has been theorised in public administration literature. However, barriers in the development of adaptation have been hardly discussed in climate adaptation literature. Therefore we argue that in order to understand factors that stagnate the development and implementation of adaptation policy strategies, existing theories of public administration could prove very valuable. Keywords; barriers; adaptation strategies; institutions; governance