Taking pluralism seriously:Embedded moralities in management accounting and control systems

Professor Norman Macintosh has long been a leading, and at times a dissonant, voice in critical accounting studies, exhibiting an intellectual dexterity seldom encountered in the accounting academy. His work ranges from the application of traditional organizational theories within work organizations to poststructural renderings of capital market exigencies. Here, we consider and extend Professor Macintosh's work contemplating the morality embedded within, and propagated by, management accounting and control systems (macs). We begin with Macintosh (1995) employing structuration theory in investigating the ethics of profit manipulation within large, decentralized corporations. The work highlights the fundamental dialectical contradictions within these work organizations, demonstrates the indeterminacy of traditional ethical reasoning, and shows the extent to which macs provide legitimating underpinnings for management action. We propose to extend the conversation using the tools provided in Macintosh's subsequent work: a Levinasian ethic (Macintosh et al., 2009), and heteroglossic accounting (Macintosh, 2002)—both emerging from his poststructuralist predilections. A Levinasian perspective provides an ontologically grounded ethic, and heteroglossic accounting calls for multiple accountings representing alternative moral voices. A critical dialogic framework is proposed as a theoretic for imagining heteroglossic accounting that takes pluralism seriously by recognizing the reality of irresolvable differences and asymmetric power relationships associated with assorted moral perspectives.

Design and evaluation of tinnitus synthesis methods: From spectral to spatial matching

Purpose
This study was designed to investigate methods to help patients suffering from unilateral tinnitus synthesizing an auditory replica of their tinnitus.

Materials and methods
Two semi-automatic methods (A and B) derived from the auditory threshold of the patient and a method (C) combining a pure tone and a narrow band-pass noise centred on an adjustable frequency were devised and rated on their likeness over two test sessions. A third test evaluated the stability over time of the synthesized tinnitus replica built with method C, and its proneness to merge with the patient's tinnitus. Patients were then asked to try and control the lateralisation of this single percept through the adjustment of the tinnitus replica level.

Results
The first two tests showed that seven out of ten patients chose the tinnitus replica built with method C as their preferred one. The third test, performed on twelve patients, revealed pitch tuning was rather stable over a week interval. It showed that eight patients were able to consistently match the central frequency of the synthesized tinnitus (presented to the contralateral ear) to their own tinnitus, which leaded to a unique tinnitus percept. The lateralisation displacement was consistent across patients and revealed an average range of 29dB to obtain a full lateral shift from the ipsilateral to the contralateral side.

Conclusions
Although spectrally simpler than the semi-automatic methods, method C could replicate patients' tinnitus, to some extent. When a unique percept between synthesized tinnitus and patients' tinnitus arose, lateralisation of this percept was achieved.

Introduction to genetic epidemiology

Genetic epidemiology is of topical and increasingly practical relevance. The subject attempts to answer 2 questions: (1) is there a genetic component to a disease, and (2) what genes are involved? This article summarizes genetic epidemiologic methods, describing family- and population-based methods used to locate and identify genes and the advantages and disadvantages of each approach. Health care professionals are faced with more and more genetic information, both from interested patients and from the media, and understanding the principles underlying genetic studies allows such information to be placed in context. © 2010 American Optometric Association.

WASP-43b: the closest-orbiting hot Jupiter

We report the discovery of WASP-43b, a hot Jupiter transiting a K7V star every 0.81 d. At 0.6-Msun the host star has the lowest mass of any star currently known to host a hot Jupiter. It also shows a 15.6-d rotation period. The planet has a mass of 1.8 MJup, a radius of 0.9 RJup, and with a semi-major axis of only 0.014 AU has the smallest orbital distance of any known hot Jupiter. The discovery of such a planet around a K7V star shows that planets with apparently short remaining lifetimes owing to tidal decay of the orbit are also found around stars with deep convection zones.

Selectivity control in hydrogenation reactions by nanoconfinement of polymetallic nanoparticles in mesoporous thin films

A one-pot sol-gel synthesis method has been developed for the incorporation of metal nanoparticles into mesoporous oxide thin films deposited on various plane substrates by spin-coating and on the inner surface of fused silica capillaries by dip-coating. The size, the metal loading and the stoichiometry of the metal nanoparticles could be precisely controlled by following this methodology. In the first step, polymer stabilized Pt50Sn50 and Pt90Sn10 nanoparticles were obtained by a solvent-reduction method. Then, the nanoparticles were added to a metal oxide precursor sol, which was destabilized by solvent evaporation. After calcination, the obtained materials were tested in the hydrogenation of citral in both batch and continuous modes. The highest selectivity of 30% towards the unsaturated alcohols was obtained over supported Pt90Sn10 nanoparticles with a preferential formation of the cis-isomer (nerol) due to a unique confinement of the bimetallic nanoparticles in the mesoporous framework. The selectivity towards the unsaturated alcohols was further improved to 56% over the PtRu5Sn nanoparticles supported by impregnation onto mesoporous silica films. (C) 2009 Elsevier B.V. All rights reserved.

NMR analysis of Nile Blue (C I Basic Blue 12) and Thionine (C I 52000) in solution

The dyes Nile Blue (C I Basic Blue 12) and Thionine (C I 52000) were examined in both ionic and neutral forms in different solvents using NMR and UV-visible spectroscopy to firmly establish the structures of the molecules and to assess the nature and extent of their aggregation H-1 and C-13 NMR assignments and chemical shift data were used together with nuclear Overhauser effect information to propose a self-assembly structure These data were supplemented with variable temperature dilution and diffusion-based experimental results using H-1 NMR spectroscopy thereby enabling extended aggregate structures to be assessed in terms of the relative strength of self-association and the extent to which extended aggregates could form (C) 2010 Elsevier Ltd All rights reserved

A 50,000-year record of Late Pleistocene tropical vegetation and human impact in lowland Borneo.

There has been considerable uncertainty about the nature of Pleistocene environments colonised by the first modern humans in Island SE Asia, and about the vegetation of the Last Glacial Maximum (LGM) in the region. Here, the palynology from a series of exposures in the Great Cave of Niah, Sarawak, Malaysian Borneo, spanning a period from ca. 52,000 to 5000 BP is described. Vegetation during this period was climate-driven and often highly unstable. Interstadials are marked by lowland forest, sometimes rather dry and at times by mangroves. Stadials are indicated by taxa characteristic of open environments or, as at the LGM, by highly disturbed rather open forest. Stadials are also characterised by taxa now restricted to 1000-1600 m above sea level, suggesting temperature declines of ca 7-9 C relative to present, by comparison with modern lapse rates. The practice of biomass burning appears associated with the earliest human activity in the cave.

User behaviour, best practice and the risks of non-target exposure associated with anticoagulant rodenticide use

Usage of anticoagulant rodenticides (ARs) is an integral component of modern agriculture and is essential for the control of commensal rodent populations. However, the extensive deployment of ARs has led to widespread exposure of a range of non-target predatory birds and mammals to some compounds, in particular the second-generation anticoagulant rodenticides (SCARS). As a result, there has been considerable effort placed into devising voluntary best practice guidelines that increase the efficacy of rodent control and reduce the risk of non-target exposure. Currently, there is limited published information on actual practice amongst users or implementation of best practice. We assessed the behaviour of a typical group of users using an on-farm questionnaire survey. Most baited for rodents every year using SGARs. Most respondents were apparently aware of the risks of non-target exposure and adhered to some of the best practice recommendations but total compliance was rare. Our questionnaire revealed that users of first generation anticoagulant rodenticides rarely protected or checked bait stations, and so took little effort to prevent primary exposure of non-targets. Users almost never searched for and removed poisoned carcasses and many baited for prolonged periods or permanently. These factors are all likely to enhance the likelihood of primary and secondary exposure of non-target species. (C) 2010 Published by Elsevier Ltd.

Integrating wind power using intelligent electric water heating

Dwindling fossil fuel resources and pressures to reduce greenhouse gas emissions will result in a more diverse range of generation portfolios for future electricity systems. Irrespective of the portfolio mix the overarching requirement for all electricity suppliers and system operators is to instantaneously meet demand, to operate to standards and reduce greenhouse gas emissions. Therefore all electricity market participants will ultimately need to use a variety of tools to balance the power system. Thus the role of demand side management with energy storage will be paramount to integrate future diverse generation portfolios. Electric water heating has been studied previously, particularly at the domestic level to provide load control, peak shave and to bene?t end-users ?nancially with lower bills, particularly in vertically integrated monopolies. In this paper a number of continuous direct load control demand response based electric water heating algorithms are modelled to test the effectiveness of wholesale electricity market signals to study the system bene?ts. The results are compared and contrasted to determine which control algorithm showed the best potential for energy savings, system marginal price savings and wind integration.

Optical follow-up of GRB 970508

We report on the results of optical follow-up observations of the counterpart of the gamma-ray burst GRB 970508, starting 7 hr after the event. Multicolor U-, B-, V-, R-c-, and I-c-band observations were obtained during the first three consecutive nights. The counterpart was monitored regularly in R-c, until similar to 4 months after the burst. The light curve after the maximum follows a decline that can be fitted with a power law with exponent alpha = -1.141 +/- 0.014. Deviations from a smooth power-law decay are moderate (rms = 0.15 mag). We find no flattening of the light curve at late times. The optical afterglow fluence is a significant fraction, similar to 5%, of the GRB fluence. The optical energy distribution can be well represented by a power law, the slope of which changed at the time of the maximum (the spectrum became redder).

Concrete building blocks made with recycled demolition aggregate

A study undertaken at the University of Liverpool has investigated the potential for using recycled demolition aggregate in the manufacture of precast concrete building blocks. Recycled aggregates derived from construction and demolition waste (C&DW) can be used to replace quarried limestone aggregate, usually used in coarse (6 mm) and fine (4 mm-to-dust) gradings. The manufacturing process used in factories, for large-scale production, involves a “vibro-compaction” casting procedure, using a relatively dry concrete mix with low cement content (˜100 kg/m3). Trials in the laboratory successfully replicated the manufacturing process using a specially modified electric hammer drill to compact the concrete mix into oversize steel moulds to produce blocks of the same physical and mechanical properties as the commercial blocks. This enabled investigations of the effect of partially replacing newly quarried with recycled demolition aggregate on the compressive strength of building blocks to be carried out in the laboratory. Levels of replacement of newly quarried with recycled demolition aggregate have been determined that will not have significant detrimental effect on the mechanical properties. Factory trials showed that there were no practical problems with the use of recycled demolition aggregate in the manufacture of building blocks. The factory strengths obtained confirmed that the replacement levels selected, based on the laboratory work, did not cause any significant strength reduction, i.e. there was no requirement to increase the cement content to maintain the required strength, and therefore there would be no additional cost to the manufacturers if they were to use recycled demolition aggregate for their routine concrete building block production.

Heritability and Genome-Wide Association Study to Assess Genetic Differences between Advanced Age-Related Macular Degeneration Subtypes

PURPOSE: To investigate whether the 2 subtypes of advanced age-related macular degeneration (AMD), choroidal neovascularization (CNV), and geographic atrophy (GA) segregate separately in families and to identify which genetic variants are associated with these 2 subtypes. DESIGN: Sibling correlation study and genome-wide association study (GWAS). PARTICIPANTS: For the sibling correlation study, 209 sibling pairs with advanced AMD were included. For the GWAS, 2594 participants with advanced AMD subtypes and 4134 controls were included. Replication cohorts included 5383 advanced AMD participants and 15 240 controls. METHODS: Participants had the AMD grade assigned based on fundus photography, examination, or both. To determine heritability of advanced AMD subtypes, a sibling correlation study was performed. For the GWAS, genome-wide genotyping was conducted and 6 036 699 single nucleotide polymorphisms (SNPs) were imputed. Then, the SNPs were analyzed with a generalized linear model controlling for genotyping platform and genetic ancestry. The most significant associations were evaluated in independent cohorts. MAIN OUTCOME MEASURES: Concordance of advanced AMD subtypes in sibling pairs and associations between SNPs with GA and CNV advanced AMD subtypes. RESULTS: The difference between the observed and expected proportion of siblings concordant for the same subtype of advanced AMD was different to a statistically significant degree (P = 4.2×10(-5)), meaning that in siblings of probands with CNV or GA, the same advanced subtype is more likely to develop. In the analysis comparing participants with CNV to those with GA, a statistically significant association was observed at the ARMS2/HTRA1 locus (rs10490924; odds ratio [OR], 1.47; P = 4.3×10(-9)), which was confirmed in the replication samples (OR, 1.38; P = 7.4×10(-14) for combined discovery and replication analysis). CONCLUSIONS: Whether CNV versus GA develops in a patient with AMD is determined in part by genetic variation. In this large GWAS meta-analysis and replication analysis, the ARMS2/HTRA1 locus confers increased risk for both advanced AMD subtypes, but imparts greater risk for CNV than for GA. This locus explains a small proportion of the excess sibling correlation for advanced AMD subtype. Other loci were detected with suggestive associations that differ for advanced AMD subtypes and deserve follow-up in additional studies. FINANCIAL DISCLOSURE(S): Proprietary or commercial disclosure may be found after the references.