Science with the Virtual Observatory: the AstroGrid VO Desktop

We introduce a general range of science drivers for using the Virtual Observatory (VO) and identify some common aspects to these as well as the advantages of VO data access. We then illustrate the use of existing VO tools to tackle multi wavelength science problems. We demonstrate the ease of multi mission data access using the VOExplorer resource browser, as provided by AstroGrid (http://www.astrogrid.org) and show how to pass the various results into any VO enabled tool such as TopCat for catalogue correlation. VOExplorer offers a powerful data-centric visualisation for browsing and filtering the entire VO registry using an iTunes type interface. This allows the user to bookmark their own personalised lists of resources and to run tasks on the selected resources as desired. We introduce an example of how more advanced querying can be performed to access existing X-ray cluster of galaxies catalogues and then select extended only X-ray sources as candidate clusters of galaxies in the 2XMMi catalogue. Finally we introduce scripted access to VO resources using python with AstroGrid and demonstrate how the user can pass on the results of such a search and correlate with e.g. optical datasets such as Sloan. Hence we illustrate the power of enabling large scale data mining of multi wavelength resources in an easily reproducible way using the VO.Comment: 8 pages; 7 figures; proceedings of invited talk at "Multi wavelength astronomy and the Virtual Observatory" conference, December 2008, EuroVO-AIDA program, European Space Astronomy Centre, Spai

What Goes Up Must Come Down (But Not Necessarily at the Same Rate): Testing for Asymmetry in New Zealand Time Series

The notion that many macroeconomic variables fluctuate asymmetrically over time is not new to economic theory but it is relatively new to empirical economics. The most common empirical representations of aggregate time series are usually smooth and sluggish. This study employs the test for steepness and deepness to the cyclical component (extracted via the HP filter) of eight New Zealand economic time series. We find that there is no evidence of asymmetry in the cycles of any of the series.

Keeping It Off The Books: An Empirical Investigation Into the Characteristics of Firms That Engage In Tax Non-Compliance

We investigate firm tax noncompliance using a survey of firms from around the world. Overall, we find that small firms are less and large firms are more compliant. Foreign owned firms, exporters and firms that have audited finance statements are also more compliant, as found by others, but, quite surprisingly, government ownership is insignificant. Not surprisingly, organized crime, high taxes, and government corruption all result in lower compliance. Finally, we find that firms around the world engage in tax noncompliance but, holding all else constant, compliance in highest in OECD countries and the lowest in Latin American, African & Middle Eastern countries.Underground Economy, Tax Noncompliance, Firm Characteristics, Interval Regression

Nonparametric expenditure-based estimation of income under-reporting and the underground economy

There is considerable interest in measuring the underground economy using microeconomic data. One such method estimates income under-reporting by households by assuming a known, parametric form of the Engel curve and making the further parametric assumption that households under-report their income by a constant fraction, independent of income. This paper proposes a nonparametric approach which avoids functional form restrictions and enables the reporting function to vary across income levels and household characteristics. I illustrate by estimating the effect of the Canadian Goods and Services Tax on income under-reporting.

Work, Rest, and Play: Exploring Trends in Time Allocation in Canada and the United States

We control for demographic changes to document trends in the allocation of time using time diary data for Canada (1986 to 2005) and the United States (1985 to 2005). We find that (1) in 2005, average weekly hours spent on market work is higher in Canada than in the U.S. (37.29 vs. 33.29) , (2) between 1986 and 2005 market work increased by an average of 3.75 hours per week in Canada, but in the U.S it remained relatively stable, and (3) over the sample period, leisure time increased in the U.S., but fell in Canada. In addition, the least educated enjoy more leisure relative to the most highly educated in both countries but this inequality is narrowing for Canadian men.Market Work; Home Production; Leisure; Time Use

Control of flowering time and vernalization in Arabidopsis thaliana by the N-end rule pathway

The N-end rule pathway of proteolysis targets proteins for destruction based on the nature of their N-terminus. I have shown that the N-end rule pathway in Arabidopsis regulates the ‘Methionine-Cysteine (MC)-initiating’ protein VERNALIZATION2 (VRN2). VRN2 functions to coordinate cold-responsive flowering and has several other key developmental roles. VRN2 is one of three plant homologues of the Drosophila protein SUPPRESSOR OF ZESTE12 (Su(z)12), which functions as part of the polycomb repressive complex2 (PRC2), a conserved eukaryotic complex that regulates the epigenetic silencing of genes through depositing the Histone 3 Lysine 27 tri- methylation (H3K27me3) repressive mark to chromatin. Here I provide in vitro and in vivo evidence that VRN2 is a physiological substrate of the N-end rule pathway. VRN2 is stabilised under hypoxia and NO-limited conditions and post-translational accumulation of VRN2 during vernalization is linked to its regulation by the N-end rule. One hypothesis to explain VRN2 stabilisation is that cold-induced VERNALIZATION INSENSITIVE3 (VIN3) shields the MC terminus to prevent it being targeted for degradation by the E3 ligase PROTEOLYSIS6 (PRT6). However, in vitro and via inducible VIN3 transgenic lines VRN2 is still degraded in the presence of VIN3. Additionally, this project demonstrates that the destabilising N-terminus of VRN2 likely arose following gene duplication and N-terminal truncation of an ancient homologue of EMBRYONIC FLOWER2 (EMF2), providing new insight into how proteins can become co-opted to the N-end rule pathway during evolution to provide new functions. Finally, I have found that EMF2c in Barley is also a substrate of the N-end rule pathway and may represent a functional homologue of VRN2

Gathering evidence of benefits: a structured approach from the JISC Managing Research Data Programme

The work of the Jisc Managing Research Data programme is – along with the rest of the UK higher education sector – taking place in an environment of increasing pressure on research funding. In order to justify the investment made by Jisc in this activity – and to help make the case more widely for the value of investing time and money in research data management – projects and the programme as a whole must be able to clearly express the resultant benefits to the host institutions and to the broader sector. This paper describes a structured approach to the measurement and description of benefits provided by the work of these projects for the benefit of funders, institutions and researchers. We outline the context of the programme and its work; discuss the drivers and challenges of gathering evidence of benefits; specify benefits as distinct from aims and outputs; present emerging findings and the types of metrics and other evidence which projects have provided; explain the value of gathering evidence in a structured way to demonstrate benefits generated by work in this field; and share lessons learned from progress to date

Shocked H2 and Fe+ Dynamics in the Orion Bullets

Observations of H2 velocity profiles in the two most clearly defined Orion bullets are extremely difficult to reconcile with existing steady-state shock models. We have observed [FeII] 1.644um velocity profiles of selected bullets and H2 1-0 S(1) 2.122um velocity profiles for a series of positions along and across the corresponding bow-shaped shock fronts driven into the surrounding molecular cloud. Integrated [FeII] velocity profiles of the brightest bullets are consistent with theoretical bow shock predictions. However, observations of broad, singly-peaked H2 1-0 S(1) profiles at a range of positions within the most clearly resolved bullet wakes are not consistent with molecular shock modelling. A uniform, collisionally broadened background component which pervades the region in both tracers is inconsistent with fluorescence due to the ionizing radiation of the Trapezium stars alone.Comment: 20 pages including 18 figures, published in MNRA

Shocked molecular hydrogen in the Orion "bullets"

The physics of shocked outflows in molecular clouds is one of the fundamental astrophysical processes by which the cycle of star formation in our Galaxy is regulated. I outline the basis of our understanding of the star formation process and the violent outflow always associated with it, the physics of shocks in molecular gas, and the consequent excitation of molecular hydrogen (H₂). It is demonstrated th at molecular hydrogen is the best observational diagnostic of this hot, shocked molecular gas and an introduction is given to the observational techniques of near-infrared spectroscopy required in its measurement. I describe a detailed observational study of the physics of shocked H₂ excitation and dynamics in the nearby massive star forming region of the Orion giant molecular cloud, the brightest source of its type, using the recently upgraded CGS4 near-IR spectrometer at UKIRT.We have demonstrated that integrated [Fell] 1.644/im line profiles in the Orion '‘bullets'’ are consistent with theoretical bow-shock predictions for two different “bullets” . We have identified a uniform, broad background component pervading the region in both Fe+ and H., which is inconsistent with a fluorescent component due to the ionizing radiation of the Trapezium stars alone. A collisionally broadened background component of unidentified origin is measured to be Gaussian in profile with an average FW11M of 26±2.5kms_l in the II2 1-0 S(l) line after deconvolution of the instrumental profile and a peak velocity of 2.5±0.5kms- 1 , close to the local ambient rest velocity. Crucially, the extended H2 “bullet” wakes have allowed us to dissect individual molecular bow shock structures but the broad (intrinsic FWHM<27kms~ ), singly-peaked H2 1-0 S(l) profiles observed in the two most clearly resolved, plane-of-sky oriented wakes challenge our present understanding. It is very difficult to reconcile any steady-state molecular bow shock model with these observations in Orion. To fit a single C shock absorber model to individual II2 profiles implies a magnetic field strength far in excess of observed estimates and is not consistent with the bow-shaped wake morphology.We have demonstrated that integrated [Fell] 1.644/μm line profiles in the Orion '‘bullets'’ are consistent with theoretical bow-shock predictions for two different “bullets” . We have identified a uniform, broad background component pervading the region in both Fe⁺ and H₂ which is inconsistent with a fluorescent component due to the ionizing radiation of the Trapezium stars alone. A collisionally broadened background component of unidentified origin is measured to be Gaussian in profile with an average FW11M of 26±2.5kms⁻¹ in the H₂ 1-0 S(l) line after deconvolution of the instrumental profile and a peak velocity of 2.5±0.5kms⁻¹, close to the local ambient rest velocity. Crucially, the extended H₂ “bullet” wakes have allowed us to dissect individual molecular bow shock structures but the broad (intrinsic FWHM≤27kms⁻¹ ), singly-peaked H₂ I-0 S(l) profiles observed in the two most clearly resolved, plane-of-sky oriented wakes challenge our present understanding. It is very difficult to reconcile any steady-state molecular bow shock model with these observations in Orion. To fit a single C shock absorber model to individual H₂ profiles implies a magnetic field strength far in excess of observed estimates and is not consistent with the bow-shaped wake morphology.Alternatively, we may still not be resolving multiple H₂ shock fronts along the line-of-sight. For example, multiple overlapping bullet wakes could give rise to merged sets of doubly-peaked profiles resulting in approximately Gaussian shaped profiles. However. given the appearance of single bow shaped wakes at many observed positions, the accuracy of single Gaussian line-fits, the velocity resolution of our observations (FWHM =23.1±0.3kms⁻¹) and that we see this phenomenon in two different wakes, this explanation is expected to be excluded.If we cannot fit the profiles in Orion with steady state molecular shocks it may be necessary to model the effects of instabilities and turbulence. This will have important consequences. Not only will line profiles be broadened but level populations of shocked species will be altered and hence the observed column densities over a range of transitions.Observations of a range of H₂ column densities in the K band have confirmed the existence of a near-constant background excitation mechanism pervading the entire Orion “bullet's” region. The background H₂ emission can be modelled by a combination of fluorescent and shock excited mechanisms, in agreement with the broad H₂ line profiles observed. It is thermalized in the v= l levels but higher levels are dominated by fluorescence. Measurement of the H₂ excitation in the “bullet” wakes M42 HH126-053 and M12 H H120-114 shows a near constant emission spectrum, within each wake, that may be modelled by a. combination of shocked and fluorescent excitation, now more strongly dominated by collisional processes but also containing an intrinsic wake-only fluorescent component. The column density ratios clearly show a range of gas temperatures as expected for cooling, post-shock gas. Furthermore, the uniformity of these ratios on small-scales (these observations) and also on large scales, contradicts combinations of fundamentally different types of shock. However, the near constancy of this excitation with position within each individual wake is inconsistent with bow C shock models previously fitted at OMC-1, in which significantly different line ratios occur depending on the shock velocity which varies in the bow

Do Insiders Comply with Disclosure Rules? Evidence from Canada, 1996-2011

The disclosure of information on the granting of stock options as part of senior managers’ compensation packages can be a cumbersome and patchy process in terms of both regulatory compliance and public accessibility. Closing the gaps to make the reporting and accessing of data less unwieldy and more timely, efficient and accurate, should be a priority for securities regulators Firms are required to disclose the issuing of stock options to their highestlevel executives in their annual information circulars. Slight additions made to the information provided in the circulars, such as stock option grant dates, would greatly improve corporate transparency. Insiders also need to be educated on their duty to file, as they bear a fair amount of the responsibility for the problems in the system. Insiders’ lack of awareness about compliance contributes to discrepancies between insider disclosure and company disclosure, and creates information gaps. Misfiling, failure to file, and late filing of data — which can be a chronic problem — further hamper the disclosure process. Add to this the issue of limited accessibility created by a frustrating lack of linkage between databases and a paucity of online searchability capacity. This paper’s research shows that compliance levels are quite high in regards to reporting of information in proxy circulars. However, 12 per cent of stock option awards are not made public outside of the circulars, with 10 per cent of awards to CEOs, nine per cent to CFOs and 15 per cent to VPs going unfiled. The incidence of unfiled reports also includes 22 per cent of insiders for whom stock options are the only award. Equally worrisome is the fact that 26 per cent of insiders have at least one option award that goes unreported and nearly eight per cent of insiders never file. Some 34 per cent of insider awards are filed with information that differs from the data reported in the firm’s information circular. Confusion and procedural ignorance about compliance on the part of insiders contribute to such discrepancies. The System for Electronic Document Analysis and Retrieval (SEDAR), the continuous disclosure database that firms use, cries out for modernization. Not only does its archaic reporting system limit its accessibility, but it functions separately from the database insiders use, the System for Electronic Disclosure by Insiders (SEDI). Linking the two databases would streamline insider filing requirements, increase compliance with insider disclosure, and improve the audit and compliance function of the securities regulators. The financial penalties for non-compliance or irregularities should be an incentive for both insiders and issuers to educate themselves and ensure they are meticulous in producing error-free, timely data and in making those data public. Unfortunately, enforcement is inconsistent. Currently, penalties tend to be applied only if another serious regulatory breach accompanies the misfilings, late filings or chronic nonfilings. Canada’s disclosure system needs fixing and streamlining in order to achieve the highest level of transparency on executive compensation. Some of these fixes are simple, others may be costly, but if improvements are not made, the system’s integrity, along with shareholder and public confidence, risk being seriously compromised