Accounting for sustainability: episteme change and ontological plurality

Recent research reveals accounting for sustainable development to be both problematic and essential. This paper considers that the problems arising may be intrinsic to the concepts and structures of Modern accounting and that their resolution lies ultimately in the development of the consequences of a new possibility of knowledge or episteme. After a brief presentation of the nature and historic impacts of episteme change, this paper explores the epistemic origins of Modern accounting. Evidence for a new, other than Modern, episteme is then presented and its consequences for accounting for sustainable accounting are explored. Significant evidence in this regard is the work of Bruno Latour from Actor-Network Theory to the plurality of ontologies. Refs 93

The emerging geography of e-commerce in British retailing

This paper explores the growth of e-commerce in British grocery retailing and examines the spatial variations in e-commerce usage. The main data source is a large commercial consumer survey (Acxiom’s Research Opinion Data) rarely used by academics to date. Using these data in combination with census data, the paper addresses a number of key questions. After outlining key trends in the dataset on e-commerce usage (by product and over time) the first research question is: How do e-commerce purchases vary by geodemographic group? To answer this question, we explore e-commerce usage by age, sex and social class. The second key question is: Does e-commerce usage vary by type of geographical region? Thus, we explore variations in usage for urban and rural areas. The dynamics of urban–rural diffusion are also addressed here – by examining, in addition, the spread of broadband use across Britain. The last question is: To what degree do e-commerce sales vary by access to physical stores? This is addressed by examining consumers’ home locations in relation to geographical accessibility. The results show that age and income are crucial demographic discriminators of e-commerce usage, as is rural location versus urban, and distance from physical stores

The prospects for environmental accounting and accountability in China

Foucault’s ideas on episteme change are used to help understand change taking place in China from the “industrial civilization” to an “ecological civilization”. If episteme change is taking place this could be reflected in the philosophies and attitudes of Chinese accountants and their environmental accounting work will be developing. The conclusions are that: China is slowly moving towards an ecological civilisation; based around the thinking of Chinese accountants an epistemic change is in evidence in tandem with an emerging interest in ancient Chinese philosophy; Chinese accountants’ engagement with environmental accounting and accountability is evidence of reduced specialisation

Energy Density of Non-Minimally Coupled Scalar Field Cosmologies

Scalar fields coupled to gravity via $\xi R {\Phi}^2$ in arbitrary Friedmann-Robertson-Walker backgrounds can be represented by an effective flat space field theory. We derive an expression for the scalar energy density where the effective scalar mass becomes an explicit function of $\xi$ and the scale factor. The scalar quartic self-coupling gets shifted and can vanish for a particular choice of $\xi$. Gravitationally induced symmetry breaking and de-stabilization are possible in this theory.Comment: 18 pages in standard Late

A dynamic microsimulation model for epidemics.

Funder: Aerospace Technology InstituteFunder: UK Research and InnovationFunder: The Alan Turing InstituteA large evidence base demonstrates that the outcomes of COVID-19 and national and local interventions are not distributed equally across different communities. The need to inform policies and mitigation measures aimed at reducing the spread of COVID-19 highlights the need to understand the complex links between our daily activities and COVID-19 transmission that reflect the characteristics of British society. As a result of a partnership between academic and private sector researchers, we introduce a novel data driven modelling framework together with a computationally efficient approach to running complex simulation models of this type. We demonstrate the power and spatial flexibility of the framework to assess the effects of different interventions in a case study where the effects of the first UK national lockdown are estimated for the county of Devon. Here we find that an earlier lockdown is estimated to result in a lower peak in COVID-19 cases and 47% fewer infections overall during the initial COVID-19 outbreak. The framework we outline here will be crucial in gaining a greater understanding of the effects of policy interventions in different areas and within different populations

An ALMA survey of the S2CLS UDS field: optically invisible submillimetre galaxies

We analyse a robust sample of 30 near-infrared-faint (KAB > 25.3, 5σ) submillimetre galaxies (SMGs) selected from a 0.96 deg2 field to investigate their properties and the cause of their faintness in optical/near-infrared wavebands. Our analysis exploits precise identifications based on Atacama Large Millimeter Array (ALMA) 870-μm continuum imaging, combined with very deep near-infrared imaging from the UKIDSS Ultra Deep Survey. We estimate that SMGs with KAB > 25.3 mag represent 15 ± 2 per cent of the total population brighter than S870 = 3.6 mJy, with a potential surface density of ∼450 deg−2 above S870 ≥ 1 mJy. As such, they pose a source of contamination in surveys for both high-redshift ‘quiescent’ galaxies and very high redshift Lyman-break galaxies. We show that these K-faint SMGs represent the tail of the broader submillimetre population, with comparable dust and stellar masses to KAB ≤ 25.3 mag SMGs, but lying at significantly higher redshifts (z = 3.44 ± 0.06 versus z = 2.36 ± 0.11) and having higher dust attenuation (AV = 5.2 ± 0.3 versus AV = 2.9 ± 0.1). We investigate the origin of the strong dust attenuation and find indications that these K-faint galaxies have smaller dust continuum sizes than the KAB ≤ 25.3 mag galaxies, as measured by ALMA, which suggests their high attenuation is related to their compact sizes. We identify a correlation of dust attenuation with star formation rate surface density (SFR), with the K-faint SMGs representing the higher SFR and highest AV galaxies. The concentrated, intense star formation activity in these systems is likely to be associated with the formation of spheroids in compact galaxies at high redshifts, but as a result of their high obscuration these galaxies are completely missed in ultraviolet, optical, and even near-infrared surveys

A new view of electrochemistry at highly oriented pyrolytic graphite

Major new insights on electrochemical processes at graphite electrodes are reported, following extensive investigations of two of the most studied redox couples, Fe(CN)64–/3– and Ru(NH3)63+/2+. Experiments have been carried out on five different grades of highly oriented pyrolytic graphite (HOPG) that vary in step-edge height and surface coverage. Significantly, the same electrochemical characteristic is observed on all surfaces, independent of surface quality: initial cyclic voltammetry (CV) is close to reversible on freshly cleaved surfaces (>400 measurements for Fe(CN)64–/3– and >100 for Ru(NH3)63+/2+), in marked contrast to previous studies that have found very slow electron transfer (ET) kinetics, with an interpretation that ET only occurs at step edges. Significantly, high spatial resolution electrochemical imaging with scanning electrochemical cell microscopy, on the highest quality mechanically cleaved HOPG, demonstrates definitively that the pristine basal surface supports fast ET, and that ET is not confined to step edges. However, the history of the HOPG surface strongly influences the electrochemical behavior. Thus, Fe(CN)64–/3– shows markedly diminished ET kinetics with either extended exposure of the HOPG surface to the ambient environment or repeated CV measurements. In situ atomic force microscopy (AFM) reveals that the deterioration in apparent ET kinetics is coupled with the deposition of material on the HOPG electrode, while conducting-AFM highlights that, after cleaving, the local surface conductivity of HOPG deteriorates significantly with time. These observations and new insights are not only important for graphite, but have significant implications for electrochemistry at related carbon materials such as graphene and carbon nanotubes

An ALMA/NOEMA survey of the molecular gas properties of high-redshift star-forming galaxies

We have used ALMA and NOEMA to study the molecular gas reservoirs in 61 ALMA-identified submillimetre galaxies (SMGs) in the COSMOS, UDS, and ECDFS fields. We detect 12CO (⁠Jup= 2–5) emission lines in 50 sources, and [C I](3P1 − 3P0) emission in eight, at z= 1.2–4.8 and with a median redshift of 2.9 ± 0.2. By supplementing our data with literature sources, we construct a statistical CO spectral line energy distribution and find that the 12CO line luminosities in SMGs peak at Jup ∼ 6, consistent with similar studies. We also test the correlations of the CO, [C I], and dust as tracers of the gas mass, finding the three to correlate well, although the CO and dust mass as estimated from the 3-mm continuum are preferable. We estimate that SMGs lie mostly on or just above the star-forming main sequence, with a median gas depletion timescale, tdep = Mgas/SFR, of 210 ± 40 Myr for our sample. Additionally, tdep declines with redshift across z ∼ 1–5, while the molecular gas fraction, μgas = Mgas/M*, increases across the same redshift range. Finally, we demonstrate that the distribution of total baryonic mass and dynamical line width, Mbaryon–σ, for our SMGs is consistent with that followed by early-type galaxies in the Coma cluster, providing strong support to the suggestion that SMGs are progenitors of massive local spheroidal galaxies. On the basis of this, we suggest that the SMG populations above and below an 870-μm flux limit of S870 ∼ 5 mJy may correspond to the division between slow and fast rotators seen in local early-type galaxies

Progress Towards Using Linked Population-Based Data For Geohealth Research: Comparisons Of Aotearoa New Zealand And The United Kingdom

Globally, geospatial concepts are becoming increasingly important in epidemiological and public health research. Individual level linked population-based data afford researchers with opportunities to undertake complex analyses unrivalled by other sources. However, there are significant challenges associated with using such data for impactful geohealth research. Issues range from extracting, linking and anonymising data, to the translation of findings into policy whilst working to often conflicting agendas of government and academia. Innovative organisational partnerships are therefore central to effective data use. To extend and develop existing collaborations between the institutions, in June 2019, authors from the Leeds Institute for Data Analytics and the Alan Turing Institute, London, visited the Geohealth Laboratory based at the University of Canterbury, New Zealand. This paper provides an overview of insight shared during a two-day workshop considering aspects of linked population-based data for impactful geohealth research. Specifically, we discuss both the collaborative partnership between New Zealand’s Ministry of Health (MoH) and the University of Canterbury’s GeoHealth Lab and novel infrastructure, and commercial partnerships enabled through the Leeds Institute for Data Analytics and the Alan Turing Institute in the UK. We consider the New Zealand Integrated Data Infrastructure as a case study approach to population-based linked health data and compare similar approaches taken by the UK towards integrated data infrastructures, including the ESRC Big Data Network centres, the UK Biobank, and longitudinal cohorts. We reflect on and compare the geohealth landscapes in New Zealand and the UK to set out recommendations and considerations for this rapidly evolving discipline