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

An integrated development facility for the calibration of low-energy charged particle flight instrumentation

A system was developed for the calibration and development of thermal ion instrumentation. The system provides an extended beam with usable current rates, approx. 1 pA/sq cm, at beam energies as low as 1 eV, with much higher values available with increasing energy. A tandem electrostatic and variable geometry magnetic mirror configuration within the ion source optimizes the use of the ionizing electrons. The system is integrated under microcomputer control to allow automatic control and monitoring of the beam energy and composition and the mass and angle-dependent response of the instrument under test. The system is pumped by a combination of carbon vane and cryogenic sorption roughing pumps and ion and liquid helium operating pumps

Automated reduction of instantaneous flow field images

An automated data reduction system for the analysis of interference fringe patterns obtained using the particle image velocimetry technique is described. This system is based on digital image processing techniques that have provided the flexibility and speed needed to obtain more complete automation of the data reduction process. As approached here, this process includes scanning/searching for data on the photographic record, recognition of fringe patterns of sufficient quality, and, finally, analysis of these fringes to determine a local measure of the velocity magnitude and direction. The fringe analysis as well as the fringe image recognition are based on full frame autocorrelation techniques using parallel processing capabilities

Splanchnic metabolism of nutrients and hormones in steers fed alfalfa under conditions of increased absorption of ammonia and L-arginine supply across the portal-drained viscera

Effects of increased ammonia and/or arginine absorption on net splanchnic (portal-drained viscera [PDV] plus liver) metabolism of nonnitrogenous nutrients and hormones in cattle were examined. Six Hereford × Angus steers (501 ± 1 kg BW) prepared with vascular catheters for measurements of net flux across the splanchnic bed were fed a 75% alfalfa:25% (as-fed basis) corn and soybean meal diet (0.523 MJ of ME/[kg BW0.75.d]) every 2 h without (27.0 g of N/kg of DM) and with 20 g of urea/kg of DM (35.7 g of N/kg of DM) in a split-plot design. Net flux measurements were made immediately before and after a 72-h mesenteric vein infusion of L-arginine (15 mmol/h). There were no treatment effects onPDVor hepaticO2 consumption. Dietary urea had no effect on splanchnic metabolism of glucose or L-lactate, but arginine infusion decreased net hepatic removal of L-lactate when urea was fed (P < 0.01). Net PDV appearance of n-butyrate was increased by arginine infusion (P < 0.07), and both dietary urea (P < 0.09) and arginine infusion (P < 0.05) increased net hepatic removal of n-butyrate. Dietary urea also increased total splanchnic acetate output (P < 0.06), tended to increase arterial glucagon concentration (P < 0.11), and decreased arterial ST concentration (P < 0.03). Arginine infusion increased arterial concentration (P < 0.07) and net PDV release (P < 0.10) and tended to increase hepatic removal (P < 0.11) of insulin, as well as arterial concentration (P < 0.01) and total splanchnic output (P < 0.01) of glucagon. Despite changes in splanchnic N metabolism, increased ammonia and arginine absorption had little measurable effect on splanchnic metabolism of glucose and other nonnitrogenous components of splanchnic energy metabolism

A computerized program for statistical treatment of biological data

Biologists frequently conduct experiments which measure the patterns of inactivation of bacterial populations after exposure to a lethal environment. A computer program is discussed which calculates many of the quantities that have proven to be useful in the analysis of such experimental data