The Meigs Creek Coal "Lower Split" in Short Creek Township, Harrison County, Ohio

Author Institution: 713 Oxford Road, Vpsilanti, Michiga

ACCOUNTING FOR SUSTAINABILITY: WHAT NEXT? A RESEARCH AGENDA

This working paper responds to increasing calls for more and different forms of accounting research involvement in accounting for sustainability. It seeks to provide background, clarify the accounting research issues, and suggest research methods. The background analysis indicates that accounting for sustainability must go beyond supplemental reporting of ecological and social information to include such emerging issues as integrated reporting of sustainability information along with financial reporting. Additional emerging issues are needs of users of sustainability reports, auditing and other assurance of sustainability information, and sustainability implications of financial failure, accounting and auditing failures, and lack of enforcement. Analysis of integrated reporting against traditional financial accounting theory concepts of the purpose of financial reporting and the postulates of going concern, reporting entity, monetary unit, and time period, indicates a need for substantial changes in the traditional financial accounting model if sustainability issues are to be integrated. The agenda concludes with five research issues and methods: - An accounting research framework for sustainability using general systems theory approaches that have been useful for similar emerging issues. - Reporting of sustainability information which has been the focus of most research to date, and the emerging important topic of integrated reporting. - Users of sustainable information, their uses and perceived needs, an area that has been largely neglected in research to date.- Auditing and assurance issues that are taking on greater importance as more users demand assurance for sustainability information. Issues include standards to be used and users expectations and reactions. - Financial distress and sustainability consequences of accounting and enforcement failures that are just now being recognized as sustainability issues.accounting for sustainability, integrated reporting, needs of users, audit, assurance

The effects of life review on well-being in the elderly

It is widely believed among developmental psychologists that old age is a distinct developmental stage with unique goals, struggles and opportunities for growth. Achieving integrity involves making sense of disparate aspects of one\u27s life and seing life as one complete whole, rather than bits and pieces of a puzzle. Integrity is achieved when each part of the puzzle is put into place, forming one complete picture

Medical physics as an anchor for physics learning

Medical physics is a diverse and dynamic field in which principles in physics are used in a healthcare setting. Scientists in medical physics often hold graduate degrees after focused studying and research on specific subtopics within medical physics, but topics in medical physics may be explored in more general introductory physics courses at the university and secondary school levels. Individual lesson plans, units, or even full survey courses covering medical physics topics may be taught to introduce students to topics including medical imaging, nuclear medicine, radiation therapy, health physics, and biophysics. Previous work has shown that curricula that students perceive as applicable to the “real world” and/or connected to content from other coursework is considered by students as engaging and interesting (Geller, Turpen, & Crouch, 2018). Medical physicists describe finding their field rewarding, often reporting high levels of career satisfaction (Chen et al., 2015). However, students interested in physics early in their studies may not be aware of the existence of this field, or of the possibility to pursue medical physics as a career (Buckley, 2016). Integrating topics in medical physics into the curricula may then serve two purposes: first, it may stimulate learning as a relevant and connected topic to students’ prior knowledge and interests; and second, it may inspire students to consider pursuing physics as a serious topic of study in preparation for a possible career opportunity. Examples of medical physics topics that may be used in the physics classroom could include examining the concept of radioactive decay to explore basic statistical processes and distributions; reviewing magnetic resonance imaging (MRI) physics to discuss introductory topics in quantum mechanics and electricity and magnetism; using radiation protection and radiation shielding design to discuss practical applications of the inverse square law; and reviewing medical ultrasound to explore oscillations and waves. Physics educators are encouraged to consider integrating some examples from medical physics into their curricula to spur student engagement and to acquaint students to one example of a rewarding career opportunity in physics. REFERENCES Buckley, L. (2016). Medical physics as a teaching tool for high school science curriculum. Medical Physics, 43(6Part5), 3354–3354. https://doi.org/10.1118/1.4955694   Chen, E., Arnone, A., Sillanpaa, J. K., Yu, Y., & Mills, M. D. (2015). A special report of current state of the medical physicist workforce - results of the 2012 Astro Comprehensive Workforce Study. Journal of Applied Clinical Medical Physics, 16(3), 399–405. https://doi.org/10.1120/jacmp.v16i3.5232   Geller, B. D., Turpen, C., & Crouch, C. H. (2018). Sources of student engagement in Introductory physics for life sciences. Physical Review Physics Education Research, 14(1). https://doi.org/10.1103/physrevphyseducres.14.01011

Cretaceous history of Pacific basin guyot reefs : a reappraisal based on geothermal endo-upwelling

The mid-cretaceous histories (origin, growth, death) of algal-rudist-stromatoporoid reef communities located on many Pacific basin guyots are complex and controversial. These shallow water, tropical communities originated on volcanic edifices extruded during the Barremian-Albian, grew upward during edifice subsidence/trangression throughout the Aptian, Albian and Cenomanian and several of them died almost synchronously near the Cenomanian-Turonian boundary. During their periods of origin and growth, we postulate that the reef ecosystem received dissolved oxygen by wave surge and nutrients by geothermal endo-upwelling. By this process oceanic waters of intermediate depth (approx. 500-1500m) were : (a) drown into the weathered and fractured volcanic summit and lower part of the older reef and driven upward through the porous framework bythe remnant geothermal gradient of the volcanic foundation and (b) emerged atthe reef surface to support the high metabolism of the living community. (D'après résumé d'auteur

Le genre Paraspirifer Wedekind, R., 1926 dans le Dévonien moyen de la partie orientale de l’Amerique du Nord

The authors describe seven species of the genus Paraspirifer WEDEKIND, R., 1926 on the basis of more than one hundred specimens from twenty-three localities in North America. Three of these species are new: P. conradi n. sp., P. halli n. sp. and P. clarkei n. sp. Two others are provisionally named P. cf. halli and P. sp. A. A Neotype is proposed for P. acuminatus (CONRAD, T.A., 1839) and the Lectotype of P. brownockeri (STEWART, G.A., 1927) is designated. The problems concerning the species Terebratula acuminatissima DE CASTELNAU, F., 1843 and Delthyris prora CONRAD, T.A., 1842 are briefly discussed. The genus Paraspirifer is confined to an area of ± 6.500.000 km2 in eastern North America. In New York, the biostratigraphic range-zone for the genus is from the upper Onondaga Limestone (Moorehouse Member) to the middle Marcellus Shale (Solsville Member) and, in Ohio and Ontario, from the upper part of the Columbus Limestone (Zones F — H) to the Silica Shale. In Indiana and Kentucky, the genus occurs in the upper Jeffersonville Limestone (P. acuminatus sensu lato Zone) and, in Illinois and Missouri, in the Grand Tower Limestone

Geothermal endo-upwelling : a solution to the reef nutrient paradox ?

Les écosystèmes algo-coralliens sont paradoxaux du fait de leurs fortes biomasses et productivités au sein d'eaux océaniques oligotrophes. De plus, ils emportent dans l'océan (perte) une partie de leur biomasse ce qui implique un apport en nutriants neufs pour rétablir leur balance énergétique. Le fonctionnement par endo upwelling géothermique permet de résoudre ce paradoxe nutritif, en particulier au sein du gyre oligotrophe du Pacifique central (Polynésie). (Résumé d'auteur

Interpretation of the origin of massive replacive dolomite within atolls and submerged carbonate platforms : strontium isotopic signature ODP hole 866A, resolution Guyot, mid-Pacific mountains

Endo-upwelling is a geothermally driven convective process operating within the upper part of the volcanic foundation and overlying carbonate pile, in atolls and guyots. By this process deep oceanic water, rich in CO2, and dissolved nitrates, phosphates and silicates is drawn into the pile, circulates slowly upward through the porous-permeable carbonate interior and emerges at either the reef crest or lagoon on atolls to support the primary productivity of the surficial communities, or towards the interior of the platform surface on guyots. Continuous operation of the endo-upwelling process requires : (a) heat from the volcanic foundation; (b) an external impermeable apron on the submerged flanks to confine the convective flow within the pile; and (c) a porous cap from which water exiting the plumbing system returns to the ocean. (D'après résumé d'auteur