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

Projective-symmetric spaces

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

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

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

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