Very accurate cryogenic mechanisms for CRIRES+

After 5 years of operation on the VLT, a large upgrade of CRIRES (the ESO Cryogenic InfraRed Echelle Spectrograph) was decided mainly in order to increase the efficiency. Using a cross dispersion design allows better wavelength coverage per exposure. This means a complete re-design of the cryogenic pre-optic which were including a predispersion stage with a large prism as dispersive element. The new design requires a move of the entrance slit and associated decker toward the first intermediate focal plane right behind the window. Implement 2 functions with high positioning accuracy in a pre-defined and limited space was a real challenge. The design and the test results recorded in the ESO Cryogenic Test Facility are reported in this paper. The second critical function is the grating wheel which positions the 6 cross disperser gratings into the beam. The paper describes the design of the mechanism which includes a detente system in order to guaranty the 5 arc sec positioning reproducibility requested. The design includes also feedback system, based on switches, in order to ensure that the right grating is in position before starting a long exposure. The paper reports on the tests carried out at cryogenic temperature at the sub-system level. It also includes early performances recorded in the instrument along the first phases of the system test

Utilization of a forensic accountant to investigate financial exploitation of older adults

© 2020, Emerald Publishing Limited. Purpose: The purpose of this paper is to describe the results of an online program evaluation survey conducted in the USA in 2018 which was designed to understand how members of an enhanced multidisciplinary team (E-MDT) use the expertise of a forensic accountant (FA) in suspected cases of elder financial exploitation. Design/methodology/approach: This paper analyzes responses to an online survey from 54 E-MDT members. Narrative responses to open-ended questions were analyzed by using cross-case thematic analysis. Data from demographic questions and those with nominal response options were analyzed using descriptive statistics. Findings: Overwhelmingly, the E-MDT members described how useful the FA’s expertise and subsequent detailed reports are in helping determine whether financial exploitation is taking place and providing information needed to continue an investigation and pursue criminal charges. Practical implications: The increasing longevity and sheer number of older adults present ongoing challenges in the fight to address financial exploitation. Findings suggest that FAs working with E-MDTs can help identify signs, collect evidence and help investigate cases of suspected financial abuse of older adults. The development of training programs focused on educating accountants to fill a need in a growing area of forensic accounting may be needed. Originality/value: This paper adds to the growing evidence of multidisciplinary teams as an effective model for investigating cases of financial elder exploitation by focusing specifically on the expertise of an FA

Some directions for research toward peaceful Arab-Israeli rotations: analysis of past events and gaming simulation of the future

Peer Reviewedhttp://deepblue.lib.umich.edu/bitstream/2027.42/66817/2/10.1177_002200277201600211.pd