The role of resistance in incorporating XBRL into financial reporting practices

Using the actor-network theory (ANT), this article sought to analyze the translation process induced by the Danish regulatory agency for financial reporting to incorporate the eXtensible Business Reporting Language (XBRL) into the financial reporting practices, giving special attention to how resistance demonstrated by certain actors shapes the process of incorporating the technology into the financial reporting environment. The empirical analysis, relying on a series of semi-structured interviews conducted between November 2013 and February 2016, highlighted the strategic steps taken by the regulatory agency to deal with the emerging resistance. The analysis illustrated how the initial setting created at the early stages of the translation process develops into a socio-technical context in which the participating actors' no longer express resistance, and commit to the incorporation of XBRL. In this respect, the paper contributes to previous studies on XBRL, adds to the financial reporting literature by illustrating how resistance shapes the introduction of complex regulatory changes, and contributes to the ANT literature, especially those based on Michel Callon’s translation model.</jats:p

Study of Orbital Debris Environment

No abstract availabl

The New NASA Orbital Debris Engineering Model ORDEM 3.0

The NASA Orbital Debris Program Office (ODPO) has released its latest Orbital Debris Engineering Model, ORDEM 3.0. It supersedes ORDEM 2.0. This newer model encompasses the Earth satellite and debris flux environment from altitudes of low Earth orbit (LEO) through geosynchronous orbit (GEO). Debris sizes of 10 microns through 1 m in non-GEO and 10 cm through 1 m in GEO are modeled. The inclusive years are 2010 through 2035. The ORDEM model series has always been data driven. ORDEM 3.0 has the benefit of many more hours from existing data sources and from new sources that weren't available to past versions. Returned surfaces, ground tests, and remote sensors all contribute data. The returned surface and ground test data reveal material characteristics of small particles. Densities of fragmentation debris particles smaller than 10 cm are grouped in ORDEM 3.0 in terms of high-, medium-, and lowdensities, along with RORSAT sodium-potassium droplets. Supporting models have advanced significantly. The LEO-to-GEO ENvironment Debris model (LEGEND) includes an historical and a future projection component with yearly populations that include launched and maneuvered intacts, mission related debris (MRD), and explosion and collision fragments. LEGEND propagates objects with ephemerides and physical characteristics down to 1 mm in size. The full LEGEND yearly population acts as an a priori condition for a Bayesian statistical model. Specific, well defined populations are added like the Radar Ocean Reconnaissance Satellite (RORSAT) sodium-potassium (NaK) droplets, recent major accidental and deliberate collision fragments, and known anomalous debris event fragments. For microdebris of sizes 10 microns to 1 mm the ODPO uses an in-house Degradation/Ejecta model in which a MLE technique is used with returned surface data to estimate populations. This paper elaborates on the upgrades of this model over previous versions highlighting the material density splits and consequences of that to the penetration risk to spacecraft

The New NASA Orbital Debris Engineering Model ORDEM 3.0

The NASA Orbital Debris Program Office (ODPO) has released its latest Orbital Debris Engineering Model, ORDEM 3.0. It supersedes ORDEM 2000, now referred to as ORDEM 2.0. This newer model encompasses the Earth satellite and debris flux environment from altitudes of low Earth orbit (LEO) through geosynchronous orbit (GEO). Debris sizes of 10 micron through larger than 1 m in non-GEO and 10 cm through larger than 1 m in GEO are available. The inclusive years are 2010 through 2035. The ORDEM model series has always been data driven. ORDEM 3.0 has the benefit of many more hours of data from existing sources and from new sources than past ORDEM versions. The object data range in size from 10 m to larger than 1 m, and include in situ and remote measurements. The in situ data reveals material characteristics of small particles. Mass densities are grouped in ORDEM 3.0 in terms of 'high-density', represented by 7.9 g/cc, 'medium-density' represented by 2.8 g/cc and 'low-density' represented by 1.4 g/cc. Supporting models have also advanced significantly. The LEO-to-GEO ENvironment Debris model (LEGEND) includes an historical and a future projection component with yearly populations that include launched and maneuvered intact spacecraft and rocket bodies, mission related debris, and explosion and collision event fragments. LEGEND propagates objects with ephemerides and physical characteristics down to 1 mm in size. The full LEGEND yearly population acts as an a priori condition for a Bayesian statistical model. Specific populations are added from sodium potassium droplet releases, recent major accidental and deliberate collisions, and known anomalous debris events. This paper elaborates on the upgrades of this model over previous versions. Sample validation results with remote and in situ measurements are shown, and the consequences of including material density are discussed as it relates to heightened risks to crewed and robotic spacecraf

ORDEM 3.0 and MASTER-2009 Modeled Small Debris Population Comparison

The latest versions of the two premier orbital debris engineering models, NASA's ORDEM 3.0 and ESA's MASTER-2009, have been publically released. Both models have gone through significant advancements since inception, and now represent the state-of-the-art in orbital debris knowledge of their respective agencies. The purpose of these models is to provide satellite designers/operators and debris researchers with reliable estimates of the artificial debris environment in low Earth orbit (LEO) to geosynchronous orbit (GEO). The small debris environment within the size range of 1 mm to 1 cm is of particular interest to both human and robotic spacecraft programs, particularly in LEO. These objects are much more numerous than larger trackable debris and can have enough momentum to cause significant, if not catastrophic, damage to spacecraft upon impact. They are also small enough to elude routine detection by existing observation systems (radar and telescope). Without reliable detection the modeling of these populations has always coupled theoretical origins with supporting observational data in different degrees. In this paper, we present and detail the 1 mm to 1 cm orbital debris populations from both ORDEM 3.0 and MASTER-2009 in LEO. We review population categories: particle sources for MASTER-2009, particle densities for ORDEM 3.0. We describe data sources and their uses, and supporting models. Fluxes on spacecraft for chosen orbits are also presented and discussed within the context of each model

An Update on the Effectiveness of Postmission Disposal in LEO

Orbital debris mitigation measures have been developed to reduce the growth of the future debris population by the international space community over the past two decades. A major component in the overall mitigation strategy is postmission disposal (PMD). A key PMD element for the low Earth orbit (LEO, the region below 2000 km altitude) satellites is the 25-year decay rule. It is intended to limit the long-term presence of massive intact objects - rocket bodies (R/Bs) and spacecraft (S/C) in the environment. The effectiveness of the 25-year rule was well demonstrated and documented during the development of the mitigation measures. The orbital debris population in LEO, unfortunately, has significantly increased since that time. The objectives of this paper are to provide an updated assessment based on the 2012 LEO environment and to highlight the importance of the global compliance of the 25-year decay rule

NASA Orbital Debris Engineering Model ORDEM2008 (Beta Version)

This is an interim document intended to accompany the beta-release of the ORDEM2008 model. As such it provides the user with a guide for its use, a list of its capabilities, a brief summary of model development, and appendices included to educate the user as to typical runtimes for different orbit configurations. More detailed documentation will be delivered with the final product. ORDEM2008 supersedes NASA's previous model - ORDEM2000. The availability of new sensor and in situ data, the re-analysis of older data, and the development of new analytical techniques, has enabled the construction of this more comprehensive and sophisticated model. Integrated with the software is an upgraded graphical user interface (GUI), which uses project-oriented organization and provides the user with graphical representations of numerous output data products. These range from the conventional average debris size vs. flux magnitude for chosen analysis orbits, to the more complex color-contoured two-dimensional (2-D) directional flux diagrams in terms of local spacecraft pitch and yaw

Consequence of Continued Growth in the GEO and GEO Disposal Orbital Regimes

To date more than 800 spacecraft, upper stages, and apogee kick motors are known to reside in geosynchronous and nearby orbits, including geosynchronous disposal orbits. An even larger number of debris greater than 10 em in diameter have been detected by U.S. and European groundbased sensors. Using projections of geosynchronous deployment characteristics and disposal rates, NASA and Kyushu University models of the geosynchronous and super-geosynchronous orbital regimes have examined the sensitivity of the long-term satellite population to various scenarios. Emphasis has been placed on the rate of collisions in the geosynchronous orbit and in the higher disposal orbits and on the significance of cross-regime contamination. The sensitivity of the long-term environment on low velocity (0-1 km/s) collision breakup model parameters and on the minimum height of disposal orbits has also been explored. Results are presented in terms of both satellite population and spatial density

Intrinsically Disordered Regions May Lower the Hydration Free Energy in Proteins: A Case Study of Nudix Hydrolase in the Bacterium Deinococcus radiodurans

The proteome of the radiation- and desiccation-resistant bacterium D. radiodurans features a group of proteins that contain significant intrinsically disordered regions that are not present in non-extremophile homologues. Interestingly, this group includes a number of housekeeping and repair proteins such as DNA polymerase III, nudix hydrolase and rotamase. Here, we focus on a member of the nudix hydrolase family from D. radiodurans possessing low-complexity N- and C-terminal tails, which exhibit sequence signatures of intrinsic disorder and have unknown function. The enzyme catalyzes the hydrolysis of oxidatively damaged and mutagenic nucleotides, and it is thought to play an important role in D. radiodurans during the recovery phase after exposure to ionizing radiation or desiccation. We use molecular dynamics simulations to study the dynamics of the protein, and study its hydration free energy using the GB/SA formalism. We show that the presence of disordered tails significantly decreases the hydration free energy of the whole protein. We hypothesize that the tails increase the chances of the protein to be located in the remaining water patches in the desiccated cell, where it is protected from the desiccation effects and can function normally. We extrapolate this to other intrinsically disordered regions in proteins, and propose a novel function for them: intrinsically disordered regions increase the “surface-properties” of the folded domains they are attached to, making them on the whole more hydrophilic and potentially influencing, in this way, their localization and cellular activity