One way forward: non-traditional accounting disclosures in the 21st century

Recent empirical studies (Deegan and Rankin, 1999; Deegan et al., 2000) have indicated that although many corporations have begun to respond to perceived demand for environmental disclosures in published accounts, their perspective of organisational legitimacy is a narrow view, in which information is targeted towards specific stakeholders and not to the general public. This paper considers a range of models (variously called guidelines, standards and charters) which have been put forward by different organisations to aid the development of social and environmental disclosures. In all cases verification and attestation are part of the proposed regimen. The question which the papers attempts to answer is whether any one of the models would be capable of rapid adoption as part of an expanded GAAP, should the professional accounting bodies think that this is desirable. The outcome of our deliberations is cautious support for the use of EMAS and ISO 14000 as the basis for a modified GAAP plus the further development of the GRI 2000 guidelines into a set of standards covering both social and environmental reporting

Hydrogen-fueled engine

A hydrogen-oxygen fueled internal combustion engine is described, which utilizes an inert gas, such as argon, as a working fluid to increase the efficiency of the engine, eliminate pollution, and facilitate operation of a closed cycle energy system. In a system where sunlight or other intermittent energy source is available to separate hydrogen and oxygen from water, the oxygen and inert gas are taken into a diesel engine into which hydrogen is injected and ignited. The exhaust is cooled so that it contains only water and the inert gas. The inert gas in the exhaust is returned to the engine for use with fresh oxygen, while the water in the exhaust is returned to the intermittent energy source for reconversion to hydrogen and oxygen

Grade Retention and School Performance: An Extended Investigation

This study extends Reynolds’ (1992) investigation of the social- psychological influences on grade retention and school adjustment in early childhood by tracing the predictors and consequences of grade retention for school achievement, perceived competence, and delinquency in early adolescence (age 14). The study sample included 1,164 (93 percent of the sample from the original study) low-income, mostly black children in the Chicago Longitudinal Study. Twenty-eight percent of the study sample were retained-in-grade by age 14 (first grade to eighth grade). The strongest predictors of retention were early school performance (test scores and grades), sex (boys were more likely to be retained), parent participation in school, and school mobility. Overall, grade retention was significantly associated with lower reading and math achievement at age 14 above and beyond a comprehensive set of explanatory variables. Results based on same-age comparison groups yielded larger effects of retention on school achievement than those based on same-grade comparisons, but both approaches indicated that grade retention was associated with significantly lower reading achievement. In the full model, grade retention was unrelated to perceived school competence at age 12 and to delinquency infractions at age 14. With the exception of reading achievement, retention during the primary grades and retention during grades 4 to 7 yielded a similar pattern of effects. Findings were largely consistent with the earlier study and suggest that intervention approaches other than grade retention are needed to better promote school achievement and adjustment.

Projective-symmetric spaces

Cartanian symmetrical property of Riemannian projective-symmetric spaces - tensor geometr

An extended multi-zone model for the MCG-6-30-15 warm absorber

The variable warm absorber seen with {\em ASCA} in the X-ray spectrum of MCG$-$6-30-15 shows complex time behaviour in which the optical depth of OVIII anticorrelates with the flux whereas that of OVII is unchanging. The explanation in terms of a two zone absorber has since been challenged by {\em BeppoSAX} observations. These present a more complicated behaviour for the OVIII edge. We demonstrate here that the presence of a third, intermediate, zone can explain all the observations. In practice, warm absorbers are likely to be extended, multi-zone regions of which only part causes directly observable absorption edges at any given time.Comment: 5 pages, 6 figures, accepted for publication in MNRA

Ionization, Kinematics, and Extent of the Diffuse Ionized Gas Halo of NGC 5775

We present key results from deep spectra of the Diffuse Ionized Gas (DIG) halo of the edge-on galaxy NGC 5775. [NII]6583 has been detected up to about z=13 kpc above the plane in one of two vertically oriented long slits -- making this the spiral galaxy with the greatest spectroscopically detected halo extent in emission. Key diagnostic line ratios have been measured up to about z=8 kpc, allowing the source of ionization and physical state to be probed. Ionization by a dilute radiation field from massive stars in the disk can explain some of the line ratio behavior, but departures from this picture are clearly indicated, most strongly by the rise of [OIII]/Halpha with z. Velocities of the gas in both slits approach the systemic velocity of the galaxy at several kpc above the plane. We interpret this trend as a decrease in rotation velocity with z, with essentially no rotation at heights of several kpc. Such a trend was observed in the edge-on galaxy NGC 891, but here much more dramatically. This falloff is presumably due to the gravitational potential changing with z, but will also depend on the hydrodynamic nature of the disk-halo cycling of gas and projection effects. More detailed modeling of the ionization and kinematics of this and other edge-ons will be presented in future papers.Comment: figures 1, 2a-d and 3 included. ApJ Letters, in pres

Observations of the Extended Distribution of Ionized Hydrogen in the Plane of M31

We have used the Wisconsin H-Alpha Mapper (WHAM) to observe the spatially extended distribution of ionized hydrogen in M31 beyond the stellar disk. We obtained five sets of observations, centered near the photometric major axis of M31, that extend from the center of the galaxy to just off the edge of the southwestern HI disk. Beyond the bright stellar disk, but within the HI disk, weak H-alpha is detected with an intensity I(H-alpha) = 0.05 (+0.01 / -0.02) Rayleighs. Since M31 is inclined 77 degrees with respect to the line of sight, this implies that the ambient intergalactic ionizing flux onto each side of M31 is Phi_0 <= 1.6 x 10^4 photons cm^-2 s^-1. Just beyond the outer boundary of the HI disk we find no significant detection of H-alpha and place an upper limit I(H-alpha) <= 0.019 Rayleighs.Comment: To appear in ApJ Letters; 12 pages, 4 figure

Iron fluorescence from within the innermost stable orbit of black hole accretion disks

The fluorescent iron Ka line is a powerful observational probe of the inner regions of black holes accretion disks. Previous studies have assumed that only material outside the radius of marginal stability can contribute to the observed line emission. Here, we show that fluorescence by material inside the radius of marginal stability, which is in the process of spiralling towards the event horizon, can have a observable influence on the iron line profile and equivalent width. For concreteness, we consider the case of a geometrically thin accretion disk, around a Schwarzschild black hole, in which fluorescence is excited by an X-ray source placed at some height above the disk and on the axis of the disk. Fully relativistic line profiles are presented for various source heights and efficiencies. It is found that the extra line flux generally emerges in the extreme red wing of the iron line, due to the large gravitational redshift experienced by photons from the region within the radius of marginal stability. We apply our models to the variable iron line seen in the ASCA spectrum of the Seyfert nucleus MCG-6-30-15. It is found that the change in the line profile, equivalent width, and continuum normalization, can be well explained as being due to a change in the height of the source above the disk. We discuss the implications of these results for distinguishing rapidly-rotating black holes from slowly rotating holes using iron line diagnostics.Comment: 20 pages, LaTeX. Accepted for publication in Astrophysical Journal. Figures 3 to 7 replaced with corrected versions (previous figures affected by calculational error). Some changes in the best fitting parameter

Searching for additional heating - [OII] emission in the diffuse ionized gas of NGC891, NGC4631 and NGC3079

We present spectroscopic data of ionized gas in the disk--halo regions of three edge-on galaxies, NGC 891, NGC 4631 and NGC 3079, covering a wavelength range from [\ion{O}{2}] $\lambda$3727\AA to [\ion{S}{2}] $\lambda$6716.4\AA. The inclusion of the [\ion{O}{2}] emission provides new constraints on the properties of the diffuse ionized gas (DIG), in particular, the origin of the observed spatial variations in the line intensity ratios. We used three different methods to derive electron temperatures, abundances and ionization fractions along the slit. The increase in the [\ion{O}{2}]/H$\alpha$ line ratio towards the halo in all three galaxies requires an increase either in electron temperature or in oxygen abundance. Keeping the oxygen abundance constant yields the most reasonable results for temperature, abundances, and ionization fractions. Since a constant oxygen abundance seems to require an increase in temperature towards the halo, we conclude that gradients in the electron temperature play a significant role in the observed variations in the optical line ratios from extraplanar DIG in these three spiral galaxies.Comment: 43 pages, 29 figure