The organic component of interstellar grains

The 3.4 micron absorption feature observed in the spectrum of a number of Galactic Center (GC) sources indicates the presence of organic molecules in the interstellar medium. It is ascribed to the C-H stretch vibration of tetrahedrally bonded carbon. From the observed features due to the interstellar organic material, an estimate was made of its composition and abundance. The ratio of the number of C-H groups of tetrahedrally to those of trigonally bonded carbon was 1.5, the cosmic abundance of carbon was .00037, and the depth of the silicate absorption toward the GC was taken equal to 3.6

A Consideration Of IFRS Education And Acceptance From Culturally Diverse Backgrounds: A South African Perspective

Accountancy’s double-entry bookkeeping system has spread throughout the world over the past 5 centuries. Within each country, local accountants have adopted accountancy practices to suit their unique environment. In the modern global business environment, this uniqueness makes cross-border financial statement comparisons difficult. A key objective of a globally acceptable set of accounting standards (such as IFRS), is to enhance such trans-national comparisons of corporate performances. However, research revealed that the influence of cultural backgrounds is a key contributing factor influencing accounting practices. It is evident that culture is a key concomitant of accounting development, including accounting education. Two globally recognized authors on the importance of culture in the work environment, Hofstede and Gray, developed cultural dimensions to gauge the cultural impact in a business environment. The primary objective of this research was to consider the impact of different cultural backgrounds, as measured by Hofstede and Gray on prospective accountants in South Africa, as an early adopter of IFRS. The results of the study suggest that culture will play an important role in accounting education and acceptance in the culturally diverse South African context

The resurrection of Jesus: What’s left to say?

The resurrection of Jesus is one of the most discussed topics in the current theological debate. It divides the theologians involved into either liberal or orthodox. Those who enter the debate are labeled. The main issue centers around the arguments: historical or metaphorical? This article is a review of the 2004 publication by Stephen Patterson entitled “Beyond the passion: Rethinking the death and life of Jesus.” John Dominic Crossan’s and N T Wright’s point of view, as summarized by Robert B Stewart in his 2006 publication “The resurrection of Jesus”, is also part of the discussion

Laboratory and observational study of the interrelation of the carbonaceous component of interstellar dust and solar system materials

By studying the chemical and isotopic composition of interstellar ice and dust, one gains insight into the composition and chemical evolution of the solid bodies in the solar nebula and the nature of the material subsequently brought into the inner part of the solar system by comets and meteorites. It is now possible to spectroscopically probe the composition of interstellar ice and dust in the mid-infrared, the spectral range which is most diagnostic of fundamental molecular vibrations. We can compare these spectra of various astronomical objects (including the diffuse and dense interstellar medium, comets, and the icy outer planets and their satellites) with the spectra of analogs we produce in the laboratory under conditions which mimic those in these different objects. In this way one can determine the composition and abundances of the major constituents of the various ices and place general constraints on the types of organics coating the grains in the diffuse interstellar medium. In particular we have shown the ices in the dense clouds contain H2O, CH3OH, CO, perhaps some NH3 and H2CO, we well as nitriles and ketones or esters. Furthermore, by studying the photochemistry of these ice analogs in the laboratory, one gains insight into the chemistry which takes place in interstellar/precometary ices. Chemical and spectroscopic studies of photolyzed analogs (including deuterated species) are now underway. The results of some of these studies will be presented and implications for the evolution of the biogenic elements in interstellar dust and comets will be discussed

Understanding Accounting Students Cultural Diversity And Its Implication Of The Interpretation Of IFRS

In the global business environment, accountants often adopt accountancy practices to suit their unique cultural and business environments. This aspect often makes the cross-border comparison of financial statements difficult. Several completed research projects conducted has revealed that culture often dictates the accounting environment and based thereupon, it is evident that culture is often closely integrated to accounting development, training and standard setting, as well as the application of accounting standards.This article considers the potential impact of diverse cultural backgrounds, as defined by the Hofstede and Gray methodologies on accountancy students in a cross-national inter-cultural context, including both developed and developing economical contexts. Using a sample consisting of final-year accounting students from two different university campuses in South Africa and a third university in the United Kingdom, our results suggest that culture does indeed play an important role on accounting education; and that it can also affect the acceptance, understanding and interpretation of accounting standards by these students

6,6′-(Pyridine-2,6-di­yl)bis­(pyrrolo­[3,4-b]pyridine-5,7-dione)

The title compound, C19H9N5O4, has crystallographically imposed twofold rotational symmetry. The asymmetric unit contains one half-mol­ecule. The crystal structure is stabilized by π–π stacking of inversion-related pyrrolo­[3,4-b]pyridine rings, with a centroid–centroid distance between stacked pyridines of 3.6960 (8) Å. The dihedral angle between the central pyridine ring and the pyrrolo-pyridine side rings is 77.86 (2)° while the angle between the two side chains is 60.87 (2)°

A New Galactic 6cm Formaldehyde Maser

We report the detection of a new H2CO maser in the massive star forming region G23.71-0.20 (IRAS 18324-0820), i.e., the fifth region in the Galaxy where H2CO maser emission has been found. The new H2CO maser is located toward a compact HII region, and is coincident in velocity and position with 6.7 GHz methanol masers and with an IR source as revealed by Spitzer/IRAC GLIMPSE data. The coincidence with an IR source and 6.7 GHz methanol masers suggests that the maser is in close proximity to an embedded massive protostar. Thus, the detection of H2CO maser emission toward G23.71-0.20 supports the trend that H2CO 6cm masers trace molecular material very near young massive stellar objects.Comment: Accepted for publication in The Astrophysical Journal Letter