A History of the Italian and German Prisoner of War Camps in Utah and Idaho During World War II

The United States offered an idal situation for prisoner of war camps during World War II. The remoteness of the states of Utah and Idaho offered also an ideal situation to intern prisoners. The United States established 141 base camps and 313 branch camps. Out of this number, Utah and Idaho represented a total number of nine base and twenty-one branch camps. Utah and Idaho had under their supervision approximately 11,660 or 3.6% of the prisoners in the base camps. The Utah and Idaho camps were under supervision of the United states War Department. Their basic source for the administration came from the written provisions within the International Red Cross Geneva Convention of 1929

Identifying Electric Vehicle (EV) Charging Infrastructure Characteristics and Incentives for EV Adoption by Yellow Cab Columbus

Course Code: ENR/AEDECON 4567This report seeks to assist SMART Columbus with its goal of increasing the use of electric vehicles (EV) among transportation service providers in Columbus by survey of Yellow Cab Columbus taxi drivers. This report suggests Yellow Cab move forward with their plans to integrate EVs into their fleet. It also suggests possible locations for EV chargers based off of opinions from drivers and analysis of trip destination frequency from a heat map provided by NREL. A cost-benefit analysis for a current, petroleum vehicle used by Yellow Cab and an EV was performed, and the cost benefits of the latter prove to be greater after three years. Overall, this report provides SMART Columbus and Yellow Cab Columbus with both recommendations for charging infrastructure and a general idea of barriers to EV adoption identified by Yellow Cab drivers.Academic Major: Environment, Economy, Development, and SustainabilityAcademic Major: Fashion and Retail Studie

Accounting, accountability, social media and big data: Revolution or hype?

Purpose: The purpose of this paper is to outline an agenda for researching the relationship between technology-enabled networks â such as social media and big data â and the accounting function. In doing so, it links the contents of an unfolding area research with the papers published in this special issue of Accounting, Auditing and Accountability Journal. Design/methodology/approach: The paper surveys the existing literature, which is still in its infancy, and proposes ways in which to frame early and future research. The intention is not to offer a comprehensive review, but to stimulate and conversation. Findings: The authors review several existing studies exploring technology-enabled networks and highlight some of the key aspects featuring social media and big data, before offering a classification of existing research efforts, as well as opportunities for future research. Three areas of investigation are identified: new performance indicators based on social media and big data; governance of social media and big data information resources; and, finally, social media and big dataâs alteration of information and decision-making processes. Originality/value: The authors are currently experiencing a technological revolution that will fundamentally change the way in which organisations, as well as individuals, operate. It is claimed that many knowledge-based jobs are being automated, as well as others transformed with, for example, data scientists ready to replace even the most qualified accountants. But, of course, similar claims have been made before and therefore, as academics, the authors are called upon to explore the impact of these technology-enabled networks further. This paper contributes by starting a debate and speculating on the possible research agendas ahead

Redefining Corporate Accountability through Integrated reporting. What happens when values and value creations meet?

The landscape of corporate reporting is about to change considerably. The concepts, principles, and elements that characterize the way organizations report their annual performances are currently being questioned, debated, and redesigned throughout the world. This is happening as key elements such as capital employed, value creation, and accountability are redefined in practice. What are the types of capital that an organization uses and affects? In what ways is value created and distributed over time? To whom are organizations accountable? A possible answer to these critical questions is offered by Integrated Reporting (IR), a process that results in communicating— through an annual integrated report—value creation over time

Spatio-Temporal Turbulent Characterization of a Nuclear Reactor Fuel Assembly with Spacer Grid

The present work will illustrate a series of numerical studies, performed to evaluate the predictive capabilities of various turbulence modeling approaches, applied to a typical pressurized water reactor spacer grid, with mixing vanes. Physical insight into the turbulent spatio-temporal structure of the flow will be addressed. Results will be taken as a reference for the explanation of the performances of the eddy viscosity-based turbulence models results already present in the scientific literature. Emphasis will be given to the predictive capabilities of the variable resolution (VR) turbulence models by the use of the partially averaged Navier-Stokes equations (PANS), Reynolds averaged Navier-Stokes equations (RANS) and large eddy simulation (LES). For the latter case an invariant analysis of the Reynolds stress anisotropy tensor will been conducted, based on the Lumley’s triangle. This has proven to be a powerful graphical representation of the second-order statistics collection provided by the Reynolds stress tensor. A numerical solution verification and validation (V&V) metric will be suggested for the application of turbulent PANS model in nuclear reactor applications. The aforementioned set of results will contribute to an invaluable resource to further refine RANS turbulence models, deepen the understanding of the physics in this class of flows and will have the potential to lead to a better understanding of the effects of the mixing vanes and their design optimization

Exploring the craft of visual accounts through arts: Fear, voids and illusion in corporate reporting practices

This paper explores the craft of visual accounts in corporate reporting practices through an arts-inspired perspective. We research the subtle mechanisms underpinning the craft of visual accounts since their preparation phase, as these accounts engage with the emotional sphere of their preparers, including the fear and the power struggles surrounding the preparers’ role within the organization. We rely upon an artistic line of inquiry based on baroque art to unpack the voids and absences underpinning accounting visualizations. By drawing on this lens, we examine the case of a large European bank where we investigate the craft of visual accounts in corporate reports from the perspective of the preparers of these accounts. We extend prior studies on the visual and emotional dimensions of accounting by showing that the craft of visual accounts evolves as the preparers of these accounts experience voids in the meanings that they attempt to represent and the fear of being excluded from their role. We also demonstrate that the mixed emotions of fear and self-celebration, illusion and disillusion experienced by the preparers of accounting visualizations may follow intra-organizational power struggles in between the different organizational roles involved in corporate reporting. In so doing, we reveal how the philosophical underpinnings of artistic movements, such as baroque art, can be drawn upon to critically delve into the power of voids and absences in accounting visualizations