The income gap reporting framework in public not-for-profit organizations: the British Museum case

The income gap is the negative margin between earned income and operating expenses: this is the main financial concern for not-for-profit entities (both public sector and nongovernmental organizations). Despite this, all over the world these entities are forced to use the standard profit-centered income statements format, with its focus on net income generation (the bottom line). This paper proposes an income statement format that uses the income gap to understand/discuss/present the financial viability of a not-for-profit entity in the arts sector, specifically a museum. We apply the framework to the British Museum's income statements from 1999-2000 to 2018-2019. This allows us to analyze institutional narratives in the context of the evolution of the museum's financial viability over two decades, and to assess the performance of the museum's neoliberal reform agenda from the end of the 1990s. Enlarging the perspective, ad hoc adaptations of the framework can allow a better understanding of the financial viability of not-for-profit organizations, in the arts sector and possibly more broadly in public services and not-for-profit sector

Direct Experimental Evidence of Metal-Mediated Etching of Suspended Graphene

Atomic resolution high angle annular dark field imaging of suspended, single-layer graphene, onto which the metals Cr, Ti, Pd, Ni, Al and Au atoms had been deposited was carried out in an aberration corrected scanning transmission electron microscope. In combination with electron energy loss spectroscopy, employed to identify individual impurity atoms, it was shown that nano-scale holes were etched into graphene, initiated at sites where single atoms of all the metal species except for gold come into close contact with the graphene. The e-beam scanning process is instrumental in promoting metal atoms from clusters formed during the original metal deposition process onto the clean graphene surface, where they initiate the hole-forming process. Our observations are discussed in the light of calculations in the literature, predicting a much lowered vacancy formation in graphene when metal ad-atoms are present. The requirement and importance of oxygen atoms in this process, although not predicted by such previous calculations, is also discussed, following our observations of hole formation in pristine graphene in the presence of Si-impurity atoms, supported by new calculations which predict a dramatic decrease of the vacancy formation energy, when SiOx molecules are present.Comment: final version accepted in ACS Nano + supplementary info. 22+6 pages, 4+5 figure

Understanding decentralization: deconcentration and devolution processes in the French and Italian cultural sectors

none3noPurpose – Decentralization is a widespread and international phenomenon in public administration. Despite the interest of public management scholars, an in-depth analysis of the interrelationship between two of its forms – deconcentration and devolution – and its impact on policy and management capacities at the local level is seldom investigated. Design/methodology/approach – This article addresses this gap by examining the implementation of deconcentration and devolution processes in France and Italy in the cultural field, combining the analysis of national reform processes with in-depth analyses of two regional cases. The research is the result of document analysis, participatory observation and semi-structured interviews. Findings – The article reconstructs the impacts of devolution and deconcentration processes on the emergence of policy and management capacity in two regions (Rhone-Alpes and Piedmont) in the cultural sector. The article shows that decentralization in the cultural sector in France and Italy is the result of different combinations of devolution and deconcentration processes, that the two processes mutually affect their effectiveness, and that this effectiveness is deeply linked to the previous policy and management capacity of the central state in a specific field/country. Originality/value – The article investigates decentralization as a result of the combination of deconcentration and devolution in comparative terms and in a specific sector of implementation, highlighting the usefulness of this approach also for other sectors/countries.mixedSantagati, Maria Elena; Bonini Baraldi, Sara; Zan, LucaSantagati, Maria Elena; Bonini Baraldi, Sara; Zan, Luc

Conformal invariance in the long-range Ising model

We consider the question of conformal invariance of the long-range Ising model at the critical point. The continuum description is given in terms of a nonlocal field theory, and the absence of a stress tensor invalidates all of the standard arguments for the enhancement of scale invariance to conformal invariance. We however show that several correlation functions, computed to second order in the epsilon expansion, are nontrivially consistent with conformal invariance. We proceed to give a proof of conformal invariance to all orders in the epsilon expansion, based on the description of the long-range Ising model as a defect theory in an auxiliary higher-dimensional space. A detailed review of conformal invariance in the d-dimensional short-range Ising model is also included and may be of independent interest

Stock assessment and population dynamics of Senegal Jack, Caranx senegallus Cuvier, 1833, from industrial fishery of Cote d’Ivoire (West Africa)

Monthly data of C. senegallus length composition, was recorded from the continental shelf of Côte d’Ivoire from March 2016 to February 2018. The population parameters such as length-frequency distribution, length-weight relationship, growth, mortality, exploitation ratio and length at first capture of this species were investigated to get information for effective management of this fish, by applying Beverton and Holt (1957), virtual population analysis (VPA), using the FISAT Tool II. The lengthfrequency distribution of 804 samples showed polymodal distribution. The folk length ranged from 16.10 to 47.00 cm with a mean equal to 25.68 ± 0.23 cm. The statistical analysis shows that the combined sexes (“b” = 2.9793), and male (“b” = 3.0199) growth is isometric. However, female (“b” = 2.9489) growth is negative allometric. The estimated growth parameters were: FL ∞ = 51.45 cm, K = 0.46 year-1 and t0 = -0.31 year-1. The length at first capture was 19.04 cm (FL). The current exploitation rate (E = 0.33), was lower than the optimum level (E = 0.36). VPA indicate that the fish which die by natural mortality are higher than those which die by fishing mortality. These results show that the current stock of C. senegallus is not overexploited. Keywords: Carangidae, Caranx senegallus, Stock, Population parameters, Fishery   English Title: Gestion des stocks et dynamique des populations du carangue du sénégal, caranx Senegallus Cuvier, 1833, de la pêche industrielle de côte d’ivoire (Afrique de l’ouest) Les données mensuelles sur la composition en taille de C. senegallus, ont été enregistrées sur le plateau continental de la Côte d’Ivoire entre mars 2016 et février 2018. Les paramètres de population tels que la distribution des fréquences de taille, la relation longueur-poids, la croissance, la mortalité, le taux d’exploitation et la taille de première capture de cette espèce ont été étudiés pour obtenir des informations permettant une gestion efficace du stock de ce poisson, par la méthode de Beverton et Holt (1957) et l’analyse de population virtuelle, grâce au logiciel FISAT II. La distribution des fréquences de taille de 804 individus a montré une distribution polymodale. La longueur à la fourche variait de 16,10 à 47,00 cm avec une moyenne égale à 25,68 ± 0,23 cm. L’analyse statistique montre que la croissance des sexes combinée (“b” = 2,9793) et des mâles (“b” =  3,0199) est isométrique. Tandis que, la croissance des femelles (“b” = 2,9489) est allométrique négative. Les paramètres de croissance estimés ont  été les suivants : FL ∞ = 51,45 cm, K = 0,46 an-1 et t0 = - 0,31 an-1. La longueur à la première capture a été de 19,04 cm (FL). Le taux d’exploitation  actuel (E = 0,33), était inférieur au niveau optimal (E = 0,36). L’Analyse des Populations Virtuelles indique que les poissons qui meurent par mortalité naturelle sont plus élevés que ceux qui meurent par mortalité par pêche. Ces résultats montrent que le stock actuel de C. senegallus n’est pas  surexploité. Mots clés : Carangidae, Caranx senegallus, Stock, Paramètres des populations, Pêcheri

Meat tenderness and water holding capacity are associated with a 959 A G mutation in the MyoG gene of Chinese indigenous cattle

Myogenin (MyoG) gene has mapped at 25 to 73 cm interval on BTA 16 where several quantitative trait loci for carcass weight and marbling are located. In this study, we determined the associations between gene-specific single nucleotide polymorphisms (SNP) in MyoG gene, to investigate whether this polymorphism affected meat quality characteristics and to evaluate the allelic and genotypic frequencies of six native Chinese cattle breeds. The breeds were Jiaxian red (JXR), Luxi (LX), Nan-yang (NY), Qinchuan (QC), Xia-Nan (XN) and Xue long (XL). Our results suggested a transition of A → G at position 959 in exon 1 of the MyoG gene in cattle that caused the substitution (959Serine/959Cysteine). The A959G SNP was significantly associated with water holding capacity and meat tenderness (P < 0.05), while no effect of genotype on back fat thickness, rib area, loin eye height, eye muscle width and marbling was disclosed (P > 0.05). The x2-test revealed that the genotype distributions among the five cattle breeds (JXR, LX, NY, QC and XL) agreed with Hardy-Weinberg equilibrium (P > 0.05), although, one breed (XN) was not in Hardy-Weinberg equilibrium (P < 0.01). We concluded that, A959G SNP can be used as an efficacious genetic marker for meat quality traits in native Chinese cattle breeds but a much large number of animals are required for Marker assisted selection.Key words: Cattle, genotypic frequencies, myogenin (MyoG) gene, meat quality, single nucleotide polymorphism

Discrete Chiral Symmetry and Mass Shift in Lattice Hamiltonian Approach to Schwinger Model

We revisit the lattice formulation of the Schwinger model using the Kogut-Susskind Hamiltonian approach with staggered fermions. This model, introduced by Banks et al., contains the mass term $m_{\rm lat} \sum_{n} (-1)^{n} \chi^\dagger_n \chi_n$, and setting it to zero is often assumed to provide the lattice regularization of the massless Schwinger model. We instead argue that the relation between the lattice and continuum mass parameters should be taken as $m_{\rm lat}=m- \frac 18 e^2 a$. The model with $m=0$ is shown to possess a discrete chiral symmetry that is generated by the unit lattice translation accompanied by the shift of the $\theta$-angle by $\pi$. While the mass shift vanishes as the lattice spacing $a$ approaches zero, we find that including this shift greatly improves the rate of convergence to the continuum limit. We demonstrate the faster convergence using both numerical diagonalizations of finite lattice systems, as well as extrapolations of the lattice strong coupling expansions.Comment: 14 pages, 7 figures; v2 refs added, minor improvement