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

WHAM Observations of H-Alpha, [S II], and [N II] toward the Orion and Perseus Arms: Probing the Physical Conditions of the Warm Ionized Medium

A large portion of the Galaxy (l = 123 deg to 164 deg, b = -6 deg to -35 deg), which samples regions of the Local (Orion) spiral arm and the more distant Perseus arm, has been mapped with the Wisconsin H-Alpha Mapper (WHAM) in the H-Alpha, [S II] 6716, and [N II] 6583 lines. Several trends noticed in emission-line investigations of diffuse gas in other galaxies are confirmed in the Milky Way and extended to much fainter emission. We find that the [S II]/H-Alpha and [N II]/H-Alpha ratios increase as absolute H-Alpha intensities decrease. For the more distant Perseus arm emission, the increase in these ratios is a strong function of Galactic latitude and thus, of height above the Galactic plane. The [S II]/[N II] ratio is relatively independent of H-Alpha intensity. Scatter in this ratio appears to be physically significant, and maps of it suggest regions with similar ratios are spatially correlated. The Perseus arm [S II]/[N II] ratio is systematically lower than Local emission by 10%-20%. With [S II]/[N II] fairly constant over a large range of H-Alpha intensities, the increase of [S II]/H-Alpha and [N II]/H-Alpha with |z| seems to reflect an increase in temperature. Such an interpretation allows us to estimate the temperature and ionization conditions in our large sample of observations. We find that WIM temperatures range from 6,000 K to 9,000 K with temperature increasing from bright to faint H-Alpha emission (low to high [S II]/H-Alpha and [N II]/H-Alpha) respectively. Changes in [S II]/[N II] appear to reflect changes in the local ionization conditions (e.g. the S+/S++ ratio). We also measure the electron scale height in the Perseus arm to be 1.0+/-0.1 kpc, confirming earlier, less accurate determinations.Comment: 28 pages, 10 figures. Figures 2 and 3 are full color--GIFs provided here, original PS figures at link below. Accepted for publication in ApJ. More information about the WHAM project can be found at http://www.astro.wisc.edu/wham/ . REVISION: Figure 6, bottom panel now contains the proper points. No other changes have been mad

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

WHAM Observations of H-alpha from High-Velocity Clouds: Are They Galactic or Extragalactic?

It has been suggested that high velocity clouds may be distributed throughout the Local Group and are therefore not in general associated with the Milky Way galaxy. With the aim of testing this hypothesis, we have made observations in the H-alpha line of high velocity clouds selected as the most likely candidates for being at larger than average distances. We have found H-alpha emission from 4 out of 5 of the observed clouds, suggesting that the clouds under study are being illuminated by a Lyman continuum flux greater than that of the metagalactic ionizing radiation. Therefore, it appears likely that these clouds are in the Galactic halo and not distributed throughout the Local Group.Comment: 12 pages, 5 eps figures, accepted for publication in ApJ Letter