Characterization of the near-Earth Asteroid 2002NY40

In August 2002, the near-Earth asteroid 2002 NY40, made its closest approach to the Earth. This provided an opportunity to study a near-Earth asteroid with a variety of instruments. Several of the telescopes at the Maui Space Surveillance System were trained at the asteroid and collected adaptive optics images, photometry and spectroscopy. Analysis of the imagery reveals the asteroid is triangular shaped with significant self-shadowing. The photometry reveals a 20-hour period and the spectroscopy shows that the asteroid is a Q-type

Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK

This is an Author's Accepted Manuscript of an article published in Accounting and Business Research, 42(4), 441 - 468, 2012, copyright Taylor & Francis, available online at: http://www.tandfonline.com/10.1080/00014788.2012.667969.This study investigates the link between the auditing and filing choices made by a sample of 592 small private companies, which includes 419 micro-companies. It examines decisions made in connection with the 2006 accounts following UK's adoption of the maximum EU size thresholds in 2004, and the impact of the proposed Directive on the annual accounts of micro-companies. The research extends the model of cost, management and agency factors associated with voluntary audit, and develops a complementary model for voluntary full accounts. The results show the benefits of placing full audited accounts on public record that outweigh the costs for a significant proportion of companies. In non-micro small companies, voluntary audit is determined by cost and agency factors, whereas in micro-companies it is driven by cost, management and agency factors. In both groups, the predictors of voluntary full accounts include management and agency factors, and choosing voluntary audit is one of the key factors. The study provides models that can be tested in other jurisdictions to provide evidence of the needs of micro-companies, and the discussion of the methodological challenges for small company researchers in the UK makes further contribution to the literature

Environmental Effects and ESI-07 intensity of the September 8, 2017, Mw 8.2 Tehuantepec-earthquake: geological signature of a large intraslab event

The September 8, 2017, Mw 8.2 earthquake with epicenter in the Gulf of Tehuantepec offshore, 133 km Southwest of Pijijiapan, Oaxaca, Mexico, generated considerable environmental effects in a vast region including central-southern Mexico and Guatemala. Immediately after the event, we carried out field reconnaissance surveys of the geological phenomena induced by the event. In the following months, we analyzed and interpreted additional data made available by the National Geological Survey of Mexico and other sources, and those published in the literature meanwhile. This allowed us to compile the first database of the earthquake-induced environmental effects and ESI-07 macroseismic field for an event due to slab bending and rupture. In fact, the Tehuantepec event represents an intraslab earthquake characterized by a hypocentral depth of 45.9 km, and a focal mechanism indicating a WNW-trending, subvertical, normal fault. The total area affected by secondary effects is in the order of 54.000 km2. Intensity of VII to IXESI-07 has been assigned in the Gulf of Tehuantepec region. In the epicentral area, coseismic coastal subsidence up to 0.5 m has been documented at Salina Cruz and Juchit\ue1n, Oaxaca (figure 1). Oceanic tsunami reached Puerto Chiapas (run-up of 3.4 m above tide level), Salina Cruz (1.89 m), and Huatulco (1.37 m; MNSS). Intensity of XESI-07 has been assigned to the epicentral area and IXESI-07 to this coastal area. VIIIESI-07 is assigned to Ca\uf1\uf3n del Sumidero and Tuxtla Guti\ue9rrez city, ground effects included landslides and rockfalls up to 104 m3. In beachfront areas, cracks on alluvial soils reached 40 cm of width and 1.40 m of depth (figure 2). A value VIIESI-07 is assigned to Tuxtla Guti\ue9rrez and Juchit\ue1n, the most notable ground effects were lateral spreading with up to 10 cm wide longitudinal fractures in paved roads and 20 cm wide in riverbanks. In Tuxtla Guti\ue9rrez city, rock falls and landslides up to 102 m3 occurred. Lateral spreading and longitudinal and transversal fractures up to 10 cm wide are observed along paved roads in Juchit\ue1n, Oaxaca. The attenuation of ESI-07 intensity was more pronounced to the ESE than to the opposite direction, in agreement with rupture directivity deduced from instrumental data. The application of ESI-07 scale will provide data for the generation of a new intensity map and will allow its comparison with published macroseismic data based on traditional intensity scales (MM, EMS). Such map will contain reliable information according to the distribution and size of damage in the natural environment, as a scenario to take into account in future hazard and seismic risk studies in the country