Collaborative organisational structures : implications for the accounting profession

The IT systems drive the financial reporting processes in modern business environments. The result is an integrative system of initialing, authorizing, recording, and processing of financial transactions. This IT-related change inextricably links to the overall financial reporting process, requiring a deeper level of understanding and commitment. Firm’s IT governance initiatives provide this commitment by enforcing controls to IT components to ensure compliance to overall financial reporting requirements. The IT governance institute (ITGI) and other authorities have developed a number of frameworks and guidelines (e.g., COBIT) to help management in managing IT-intensive processes.

Performance characteristics of compound curved sandwich shell structures

Sandwich shells have recently emerged as aesthetically pleasing, efficient and economical structural systems, with a number of applications. They combine the advantages of sandwich layer technology together with those of shell action. With different materials and thicknesses used in the sandwich layers, their performance characteristics largely remain un-quantified and there are no guidelines at present for their design. This research paper provides verification, through finite element modeling and testing, for the application of this technology to dome styled dwellings with research currently being conducted into the further application to roofing and floor structures.

The Impact of gender identity-conscious HR structures on performance : mediating effects of gender diversity

Gender identity-conscious HR structures signal an organization’s perspective on gender diversity. The signal produces perceptions that the organization values gender diversity leading to a gender diverse workforce. In turn, a gender diverse workforce provides a firm with a competitive advantage which should result in higher performance. This paper tests the mediating effects of gender diversity (at non-management and management levels) in the relationship between gender identity-conscious HR structures and performance. The findings indicate that non-management gender diversity partially mediates the relationship between HR structures and productivity, and management gender diversity partially mediates the relationship between HR structures and perceived market performance.

Eruption of Soufrière Hills (1995–2009) from an offshore perspective : insights from repeated swath bathymetry surveys

This contribution provides an analysis of the 1995–2009 eruptive period of Soufrière Hills volcano (Montserrat) from a unique offshore perspective. The methodology is based on five repeated swath bathymetric surveys. The difference between the 2009 and 1999 bathymetry suggests that at least 395 Mm3 of material has entered the sea. This proximal deposit reaches 95 m thick and extends ∼7km from shore. However, the difference map does not include either the finer distal part of the submarine deposit or the submarine part of the delta close to the shoreline. We took both contributions into account by using additional information such as that from marine sediment cores. By March 2009, at least 65% of the material erupted throughout the eruption has been deposited into the sea. This work provides an excellent basis for assessing the future activity of the Soufrière Hills volcano (including potential collapse), and other volcanoes on small islands.

Hydrogen-bonding in the structures of the 1:1 salts of isonipecotamide with a set of four polyfunctional monocyclic heteroaromatic carboxylic acids

The crystal structures of the 1:1 proton-transfer compounds of isonipecotamide (piperidine-4-carboxamide) with the monocyclic heteroaromatic carboxylic acids, isonicotinic acid, picolinic acid, dipicolinic acid and pyrazine-2,3-dicarboxylic acid have been determined at 200 K and their hydrogen-bonding patterns examined. The compounds are respectively anhydrous 4-carbamoylpiperidinium pyridine-4-carboxylate (1), the partial hydrate 4-carbamoylpiperidinium pyridine-2-carboxylate 0.25 water (2), the solvate 4-carbamoylpiperidinium 6-carboxypyridine-2-carboxylate methanol monosolvate (3), and anhydrous 4-carbamoylpiperidinium 3-carboxypyrazine-2-carboxylate (4). In compounds 1 and 3, hydrogen-bonding interactions give two-dimensional sheet structures which feature enlarged cyclic ring systems, while in compounds 2 and 4, three-dimensional structures are found. The previously described cyclic R2/2(8) hydrogen-bonded amide-amide dimer is present in 2 and 3. The hydrogen-bonding in 2 involves the partial-occupancy water molecule while the structure of 4 is based on inter-linked homomolecular hydrogen-bonded cation-cation and anion-anion associated chains comprising head-to-tail interactions. This work further demonstrates the utility of the isonipecotamide cation in the generation of chemically stable hydrogen-bonded systems, particularly with aromatic carboxylate anions, providing crystalline solids.

Engineering education in the middle school : exploring foundational structures

The recently released Mathematics, Engineering & Science in the National Interest report (May, 2012) highlights the universal perspective that an education in these disciplines is essential to a nation’s future prosperity. Although studies in STEM (Science, Technology, Engineering, Mathematics) are being implemented across many schools, progress to date has been slow especially with respect to incorporating engineering experiences in the middle and primary grades. Our concerns for the limited attention given to engineering in STEM and the low uptake of university engineering courses in universities, prompted us to conduct a longitudinal project on engineering education across grade levels 7-9.

Poorly characterized phases in C2M carbonaceous chondrites : proposed structures and significance

Poorly characterized phases (PCP's) may constitute up to 30 volume percent of some C2M carbonaceous chondrite matrices [1] and are an important key to an understanding of matrix evolution. PCPs are usually fine-grained (structures based upon alternating sequences of mackinawite- and brucite- (or amakinite-) type layers.

Proposed structures for poorly characterized phases in C2M carbonaceous chondrite meteorites

Structure and chemistry of poorly characterized phases (PCP). We suggest here that approximately 10 angstrom PCP, a dominant matrix variety, has a structure equivalent to iron-rich tochilinite [6Fe (sub 0.9) S 5(Fe, Mg) (OH) (sub 2) ] which consists of coherently interstratified mackinawite and brucite sheets. approximately 17 angstrom PCP, previously described as an SBB-type mixed-layer structure, is a commensurate intergrowth of serpentine and tochilinite layers. A wide range of cation substitutions is possible within both tochilinite and serpentine-tochilinite structural types. Various forms of PCP observed in carbonaceous chondrites are intergrowths of tochilinite, serpentine, serpentine-tochilinite and/or valleriite-type minerals.--Modified journal abstract.

Ordered mixed-layer structures in the Mighei carbonaceous chondrite matrix

High resolution transmission electron microscopy of the Mighei carbonaceous chondrite matrix has revealed the presence of a new mixed layer structure material. This mixed-layer material consists of an ordered arrangement of serpentine-type (S) and brucite-type (B) layers in the sequence ... SBBSBB. ... Electron diffraction and imaging techniques show that the basal periodicity is ~ 17 Å. Discrete crystals of SBB-type material are typically curved, of small size (<1 μm) and show structural variations similar to the serpentine group minerals. Mixed-layer material also occurs in association with planar serpentine. Characteristics of SBB-type material are not consistent with known terrestrial mixed-layer clay minerals. Evidence for formation by a condensation event or by subsequent alteration of preexisting material is not yet apparent. © 1982.

The structures of COPI-coated vesicles reveal alternate coatomer conformations and interactions

Transport between compartments of eukaryotic cells is mediated by coated vesicles. The archetypal protein coats COPI, COPII, and clathrin are conserved from yeast to human. Structural studies of COPII and clathrin coats assembled in vitro without membranes suggest that coat components assemble regular cages with the same set of interactions between components. Detailed three-dimensional structures of coated membrane vesicles have not been obtained. Here, we solved the structures of individual COPI-coated membrane vesicles by cryoelectron tomography and subtomogram averaging of in vitro reconstituted budding reactions. The coat protein complex, coatomer, was observed to adopt alternative conformations to change the number of other coatomers with which it interacts and to form vesicles with variable sizes and shapes. This represents a fundamentally different basis for vesicle coat assembly.

Influence of damping systems on building structures subject to seismic effects

This paper investigates the response of multi-storey structures under simulated earthquake loads with friction dampers, viscoelastic dampers and combined friction-viscoelastic damping devices strategically located within shear walls. Consequently, evaluations are made as to how the damping systems affect the seismic response of these structures with respect to deflections and accelerations. In particular, this paper concentrates on the effects of damper types, configurations and their locations within the cut-outs of shear walls. The initial stiffness of the cut out section of the shear wall is removed and replaced by the stiffness and damping of the device. Influence of parameters of damper properties such as stiffness, damping coefficient, location, configuration and size are studied and evaluated using results obtained under several different earthquake scenarios. Structural models with cut outs at different heights are treated in order to establish the effectiveness of the dampers and their optimal placement. This conceptual study has demonstrated the feasibility of mitigating the seismic response of building structures by using embedded dampers.

Timing and emplacement dynamics of newly recognised mass flow deposits at ~ 8–12 ka offshore Soufrière Hills volcano, Montserrat : how submarine stratigraphy can complement subaerial eruption histories

This contribution describes two mass movement deposits (total volume ~0.5 km3) identified in seven marine cores located 8 to 15 km offshore southern Montserrat, West Indies. The deposits were emplaced in the last 35 ka and have not previously been recognised in either the subaerial or distal submarine records. Age constraints, provided by radiocarbon dating, show that an explosive volcanic eruption occurred at ca 8–12 ka, emplacing a primary eruption-related deposit that overlies a large (~0.3 km3) reworked bioclastic and volcaniclastic flow deposit, formed from a shelf collapse between 8 and 35 ka. The origin of these deposits has been deduced through the correlation of marine sediment cores, component analysis and geochemical analysis. The 8–12 ka primary volcanic deposit was likely derived from a highly-erosive pyroclastic flow from the Soufrière Hills volcano that entered the ocean and mixed with the water column forming a water-supported density current. Previous investigations of the eruption record suggested that there was a hiatus in activity at the Soufrière Hills volcano between 16 and 6 ka. The ca 8–12 ka eruptive episode identified here shows that this hiatus was shorter than previously hypothesised, and thus highlights the importance of obtaining an accurate and completemarine record of events offshore from volcanic islands and incorporating such data into eruption history reconstructions. Comparisons with the submarine deposit characteristics of the 2003 dome collapse also suggests that the ~8–12 ka eruptive episode was more explosive than eruptions from the current eruptive episode.