27 research outputs found
Financial reporting by New Zealand charities: finding a way forward
Purpose – Charities are becoming recognised as playing an important part in communities by furthering government’s social objectives through increasing support to disadvantaged members of society. As charities multiply in number, it becomes increasingly difficult for fund providers and contributors to determine which charity to support. In New Zealand there is a move towards providing public access to the financial accounts of charities to assist stakeholders in their decision making and to enhance transparency in charities. However, this assumes that these financial accounts are understandable by all stakeholders. This paper aims to identify four problems that limit the way forward for financial reporting by New Zealand charities.
Design/methodology/approach – The first section of the paper comprises a review of the literature on charities’ financial accounts with a particular focus on the four problems identified above. The paper then reports the results of eight interviews with charitable organisations, auditors and academics that have expertise in charity financial reporting, with a particular emphasis on the four identified problems.
Findings – There was agreement that unresolved, these four problems could limit the way forward in financial reporting by New Zealand charities. Some recommendations are proposed that suggest a way forward with regard to these problems, so that the users of the financial reports of charities may benefit.
Research limitations/implications – Highlights a need for further research into these problems to identify the feasibility of the proposed recommendations.
Originality/value – The enactment of the Charities Act 2005 in New Zealand and its requirement to include financial accounts on a publicly available register has raised the profile of the financial reports of charities. However, there has been limited research into the financial reporting by New Zealand charities, so this paper is a timely evaluation of four specific problems that could limit the way forward of financial reporting by New Zealand charities
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Mechanism of the High-Tc Superconducting Dynamo: Models and Experiment
High-Tc superconducting (HTS) dynamos are experimentally proven devices that can produce large, >kA, DC currents in superconducting circuits, without the thermal leak associated with copper current leads. However, these DC currents are theoretically controversial, as it is not immediately apparent why a device that is topologically identical to an AC alternator should give a DC output at all. Here, we present a finite-element model, and its comparison with experiment, which fully explains this effect. It is shown that the DC output arises naturally from Maxwell’s laws, when time-varying overcritical eddy currents are induced to circulate in an HTS sheet. We first show that our finite-element model replicates all of the the experimental electrical behavior reported so far for these devices, including the DC output characteristics, and transient electrical waveforms. Direct experimental evidence for the presence of circulating eddy currents is also obtained through measurements of the transient magnetic field profile across the HTS tape, using a linear Hall array.
These results are also found to closely agree with predictions from the finite-element model. Following this experimental validation, calculated sheet current densities and the associated local electric fields are examined for a range of frequencies and net transport currents. We find that the electrical output from an HTS dynamo is governed by the competition between transport and eddy currents induced as the magnet transits across the HTS tape. These eddy currents are significantly higher
(∼1.5X) than the local critical current density J_c, and hence experience a highly non-linear local resistivity. This non-linearity breaks the symmetry observed in a normal ohmic material, which usually requires the net transport current to vary linearly with the average electric field. The interplay between local current densities and non-linear resistivities (which both vary in time and space) is shown to systematically give rise to the key observed parameters for experimental HTS dynamo devices: the open-circuit voltage V_oc, the internal resistance R_int, and the short-circuit current I_sc. Finally, we identify that the spatial boundaries formed by each edge of the HTS stator tape play a vital role in determining the total DC output. This offers the potential to develop new designs for HTS dynamo devices, for which the internal resistance is greatly reduced and the short circuit current is substantially increased.New Zealand (NZ) MBIE Endeavour Grant No. RTVU1707
NZ Royal Society Marsden Grant No. MFP-VUW1806
Cooper pair trajectories in superconducting slab at self-field conditions
Dissipative-free electric current flow is one of the most fascinating and practically important properties of superconductors. Theoretical consideration of the charge carriers flow in infinitely long rectangular slab of superconductor in the absence of external magnetic field (so called, self-field) is based on an assumption that the charge carriers have rectilinear trajectories in the direction of the current flow whereas the current density and magnetic flux density are decaying towards superconducting slab with London penetration depth as characteristic length. Here, we calculate charge particle trajectories (as single electron/hole, as Cooper pair) at self-field conditions and find that charge carriers do not follow intuitive rectilinear trajectories along the slab surface, but instead ones have meander shape trajectories cross the whole thickness of the slab. Moreover, if the particle velocity is below some value, the charge moves in opposite direction to nominal current flow. This disturbance of the canonical magnetic flux density distribution and backward movement of Cooper pairs can be entire mechanism for power dissipation in superconductors. © 2021 World Scientific Publishing Company.EFT thanks financial support provided by the state assignment of Minobrnauki of Russia (theme “Pressure” No. AAAA-A18-118020190104-3) and by Act 211 Government of the Russian Federation, contract No. 02.A03.21.0006
Classifying superconductivity in ThH-ThD superhydrides/superdeuterides
Satterthwaite and Toepke (1970 Phys. Rev. Lett. 25 741) discovered that Th4H15-Th4D15 superhydrides are superconducting but exhibit no isotope effect. As the isotope effect is a fundamental prediction of electron-phonon mediated superconductivity described by Bardeen, Cooper, and Schrieffer (BCS) its absence alludes to some other mechanism. Soon after this work, Stritzker and Buckel (1972 Zeitschrift für Physik A Hadrons and nuclei 257 1-8) reported that superconductors in the PdHx-PdDx system exhibit the reverse isotope effect. Yussouff et al (1995 Solid State Communications 94 549) extended this finding in PdHx-PdDx-PdTx systems. Renewed interest in hydrogen- and deuterium-rich superconductors is driven by the discovery of near-room-temperature superconductivity in highly-compressed H3S (Drozdov et al 2015 Nature 525 73) and LaH10 (Somayazulu et al 2019 Phys. Rev. Lett. 122 027001). Here we attempt to reaffirm or disprove our primary idea that the mechanism for near-room-temperature superconductivity in hydrogen-rich superconductors is not BCS electron-phonon mediated. To that end, we analyse the upper critical field data, B c2(T), in Th4H15-Th4D15 (Satterthwaite and Toepke 1970 Phys. Rev. Lett. 25 741) as well as two recently discovered high-pressure hydrogen-rich phases of ThH9 and ThH10 (Semenok et al 2019 Materials Today, DOI: 10.1016/j.mattod.2019.10.005). We conclude that all known thorium super-hydrides/deuterides, to date, are unconventional superconductors - along with the heavy fermions, fullerenes, pnictides, cuprates - where we find they have T c/T F ratios within a range of 0.008 < T c/T F < 0.120, where T c is the superconducting transition temperature and T F is the Fermi temperature. © 2020 The Author(s). Published by IOP Publishing Ltd
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A new benchmark problem for electromagnetic modelling of superconductors: The high-T <inf>c</inf>superconducting dynamo
The high-Tc superconducting (HTS) dynamo is a promising device that can
inject large DC supercurrents into a closed superconducting circuit. This is
particularly attractive to energise HTS coils in NMR/MRI magnets and
superconducting rotating machines without the need for connection to a power
supply via current leads. It is only very recently that quantitatively
accurate, predictive models have been developed which are capable of analysing
HTS dynamos and explain their underlying physical mechanism. In this work, we
propose to use the HTS dynamo as a new benchmark problem for the HTS modelling
community. The benchmark geometry consists of a permanent magnet rotating past
a stationary HTS coated-conductor wire in the open-circuit configuration,
assuming for simplicity the 2D (infinitely long) case. Despite this geometric
simplicity the solution is complex, comprising time-varying
spatially-inhomogeneous currents and fields throughout the superconducting
volume. In this work, this benchmark problem has been implemented using several
different methods, including H-formulation-based methods, coupled H-A and T-A
formulations, the Minimum Electromagnetic Entropy Production method, and
integral equation and volume integral equation-based equivalent circuit
methods. Each of these approaches show excellent qualitative and quantitative
agreement for the open-circuit equivalent instantaneous voltage and the
cumulative time-averaged equivalent voltage, as well as the current density and
electric field distributions within the HTS wire at key positions during the
magnet transit. A critical analysis and comparison of each of the modelling
frameworks is presented, based on the following key metrics: number of mesh
elements in the HTS wire, total number of mesh elements in the model, number of
degrees of freedom (DOFs), tolerance settings and the approximate time taken
per cycle for each model
The Role of Ethnic Directors in Corporate Social Responsibility: Does Culture matter? The Cultural Trait Theory Perspectives
This paper investigates the effect of cultural differences between ethnic directors on corporate social responsibility (CSR) of Public Liability Companies (PLCs) in Nigeria. Using the cultural trait theory, the study focuses on how the ethnic directors are influenced when making decisions concerning CSR. Adopting multiple regression analysis of data, the study investigates the three major ethnic groups (Yoruba, Igbo and Hausa) and finds cultural differences between the ethnic directors affect the adoption of CSR. Empirical results indicate that ethnic directors (Yoruba, Igbo and Hausa) were positively and significantly related to CSR. The paper contributes to the corporate governance and CSR debate concerning how ethnic directors’ decisions impact on CSR activities, particularly on the directors who are individualistic and collectivists towards CSR
Polar projections for big data analysis in applied superconductivity
There is a growing problem to represent and analyse large experimental datasets in many emerging fields of science aside of traditional big data-based disciplines, i.e., elementary particles, genetics/genomics and geoscience. One of these emerging fields is applied superconductivity where recently a large, regularly up-dated, public database of critical currents of commercial superconductors was established. The size, dimensionality and resolution of this data makes current methods of display and analysis inadequate. As is often the case in physics and materials science, when dealing with any anisotropic properties, one measures the effects of rotations around a low symmetry axis, this is also the case in critical current measurements as found in applied superconductivity. In this paper we propose the use of polar projected images to map these much larger data sets into useful visualizations for analysis. Where we suggest the radial coordinate and the colour represent amplitudes of two measured parameters, and sample rotation angle is naturally mapped to the polar coordinate. We demonstrate the advantage of this projection for analysing, otherwise unwieldy large, critical current datasets, and naturally recover previously used empirical relations
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Modeling of stator versus magnet width effects in High-T<inf>c</inf> superconducting dynamos
High-Tc superconducting (HTS) dynamos are simple devices for injecting and sustaining dc currents in superconducting coils/magnets. The simple geometry of these devices consists of a superconducting stator(s) and one or more rotor magnets arranged in identical fashion to a classical alternator. However, unlike the classical alternator, the HTS dynamo gives a self-rectified dc output. This somewhat anomalous result is caused by the non-linear resistivity of HTS materials and the large over-critical eddy currents that flow in the stator. As these overcritical currents must recirculate in the HTS stator, the stator's width becomes a key parameter in the physics of the device. In this work we explore the effect of increasing the stator width through using recent advances in modeling these systems. We find that given enough space in the stator, the total sum of circulating and transport currents do not drive the full width of the stator into the flux-flow regime. Operation of the device in this regime results in a non-linear I-V curve, a marked decrease in the internal resistance at open circuit R_oc, a saturation of the open circuit voltage V_oc, and a short-circuit current I_sc that approaches the in-field critical current of the stator itself I_c,min. These behaviors lead to the conclusion that optimal HTS dynamo design should ensure that the stator width be sufficient to avoid current saturation of the superconductor at the target operating current.New Zealand MBIE Endeavour contract no. RTVU1707
NZ Royal Society Marsden Award no. MFP-VUW180
Classifying superconductivity in Moiré graphene superlattices
Several research groups have reported on the observation of superconductivity in bilayer graphene structures where single atomic layers of graphene are stacked and then twisted at angles θ forming Moiré superlattices. The characterization of the superconducting state in these 2D materials is an ongoing task. Here we investigate the pairing symmetry of bilayer graphene Moiré superlattices twisted at θ = 1.05°, 1.10° and 1.16° for carrier doping states varied in the range of n = (0.5 − 1.5) · 1012 cm−2 (where superconductivity can be realized) by analyzing the temperature dependence of the upper critical field Bc2(T) and the self-field critical current Jc(sf,T) within currently available models – all of which start from phonon-mediated BCS theory – for single- and two-band s−, d−, p− and d + id-wave gap symmetries. Extracted superconducting parameters show that only s-wave and a specific kind of p-wave symmetries are likely to be dominant in bilayer graphene Moiré superlattices. More experimental data is required to distinguish between the s- and remaining p-wave symmetries as well as the suspected two-band superconductivity in these 2D superlattices.Peer reviewe
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Modelling Parallel-Connected, No-Insulation High-T<inf>c</inf>Superconducting Magnets
The charging/discharging delays in superconducting coils wound without insulation (NI coils) are a major drawback of the technique. While removing the insulation improves safety margins, the increase in the characteristic time constant τ_c can make a coil unfit for a particular purpose. It is widely accepted for instance that NI coils will not be used in ac applications where τ_c ~ 1/f. To decrease τ_c of the NI coils, the same length of superconductor can be wound/connected in parallel rather than in series — decreasing the inductance L, and hence the time constant τ_c, while maintaining the number of amp-turns I_op*N. Here we investigate the effect of parallel connecting coils in a magnet using a 2D axially symmetric model which captures all the necessary electromagnetic properties of the HTS NI coils. These properties include: critical current anisotropy Jc(B, θ), turn-to-turn conductivity, as well as winding parallelism. Our modeling results show that the parallel connected magnet experiences magnet-wide shielding current effects. Whilst these
shielding currents affect field homogeneity — the model enables this effect to be quantified. Furthermore, shielding currents are not an issue when running NI coils in saturated mode. The modeling work presented here provides a simple initial example of how magnet designers may approach designing, optimizing, and operating high current, HTS NI coils.New Zealand MBIE Endeavour grant no. RTVU1707;
NZ Royal Society Marsden Grant no. MFP-VUW1806;
EPSRC Early Career Fellowship EP/P020313/