The transfer of management accounting practices from London counting houses to the British North American fur trade

During the late eighteenth and early nineteenth centuries management accounting practices were transferred from London counting houses to the British North American fur trade. This transfer involved a set of practices that was more effective for implementing the strategy being pursued at the time than the set used with the previous strategy. London counting houses had developed management accounting practices to facilitate their backward integration strategies with America and the West Indies. Pivotal to this development was the requirement for sub-unit accountability and responsibility.

Drawing lines in the sea : the laws that govern traffic on the world’s oceans can be as difficult to shape as water

Since World War II, however, the term has increasingly referred to law enforcement operations, as a means to enforce trade sanctions, to prevent the movement of weapons of mass destruction (WMDs), and particularly in the Caribbean Sea, to prevent the smuggling of illicit drugs. Such ambiguity should allow flexibility when deciding whom should be targeted, as well as allowing states with veto powers in the UN Security Council, which may legitimately ship nuclear weapons and materials, to avoid being targeted as long as they do not export WMDs to rogue states or non-state groups or individuals.2 The ISPS Code was created under the auspices of the International Maritime Organization (IMO) and is part of the 1974 Safety of Life at Sea Convention (SOLAS) concerning the safety of merchant ships.

A new way to nanostructure hydrogels : electrospun thermo-responsive islands-in-the-sea nanofibres

Islands-in-the-sea nanofibres are a very interesting system: one polymer (islands) is distributed in fibrillar domains within a second polymer (sea). This fibre geometry is often used in microfiber technologies to obtain very fine fibers, by removing the “sea” polymer. This geometry also allows to combine two polymers with very different properties. In this work this geometry is introduced applied to electrospun hydrogel nanofibers, in a novel fashion, and as a way to improve and stabilize the hydrogel nanofibers. Thermo-responsive islands-in-the-sea nanofibers are here produced by electrospinning solutions of a hydrogel-forming thermo-responsive polymer (crosslinked poly(N-isopropylacrylamide), PNIPAM) and a reinforcing polymer (polyetherketone cardo, PEK-c). The two polymers are thermodynamically incompatible in solution and phase separation takes place, which allows the instant formation of islands-in-the-sea nanofibers upon electrospinning. PNIPAM was then crosslinked post-spinning using an oligomeric silsesquioxane. The formed nanocomposite nanofibers showed intrinsic nanostructure, where the fibril-like PNIPAM domains are intimately adjacent to the strong PEK-c domains. Upon contacting with water, the hydrogel domains became instantly highly swollen, while the PEK-c domains did not. As a result, very wrinkly, swollen fibers were obtained, with increased capillary action, as demonstrated through confocal microscopy. The composite nanofibers in water showed excellent swelling ratios and very fast responses to temperature variations (of the order of 1 second) with morphological and optical effects: variations in fiber-diameter were accompanied by optical transitions: transparent-opaque. The produced hydrogel nanofibers also presented improved mechanical properties (even with small amounts of PEK-c), when compared to their crosslinked-PNIPAM-only nanofibers. It will be also shown how these materials can be used as optical actuators and smart hydrogel platforms with tuneable contact angle and morphology. In brief, this work aims to demonstrate a new platform technology which can be applied to several hydrogel systems, to achieve hydrogel-based composites with new and improved properties, while retaining (and improving) the main properties of the hydrogel. Here this was demonstrated by showing that the composite materials showed thermo-responsiveness, and enhanced transition kinetics.

Forests of the sea: predictive habitat modelling to assess the abundance of canopy forming kelp forests on temperate reefs

 Large brown seaweeds (kelps) form forests in temperate and boreal marine systems that serve as foundations to the structure and dynamics of communities. Mapping the distributions of these species is important to understanding the ecology of coastal environments, managing marine ecosystems (e.g., spatial planning), predicting consequences of climate change and the potential for carbon production. We demonstrate how combining seafloor mapping technologies (LiDAR and multibeam bathymetry) and models of wave energy to map the distribution and relative abundance of seaweed forests of Ecklonia radiata can provide complete coverage over hundreds of square kilometers. Using generalized linear mixed models (GLMMs), we associated observations of E. radiata abundance from video transects with environmental variables. These relationships were then used to predict the distribution of E. radiata across our 756.1km2 study area off the coast of Victoria, Australia. A reserved dataset was used to test the accuracy of these predictions. We found that the abundance distribution of E. radiata is strongly associated with depth, presence of rocky reef, curvature of the reef topography, and wave exposure. In addition, the GLMM methodology allowed us to adequately account for spatial autocorrelation in our sampling methods. The predictive distribution map created from the best GLMM predicted the abundance of E. radiata with an accuracy of 72%. The combination of LiDAR and multibeam bathymetry allowed us to model and predict E. radiata abundance distribution across its entire depth range for this study area. Using methods like those presented in this study, we can map the distribution of macroalgae species, which will give insight into ecological communities, biodiversity distribution, carbon uptake, and potential sequestration.

The Brorsen-Metcalf comet, the naiad and the sea

A short story that experiments with Surrealist writing techniques and dream narrative. A strange young girl washes up on the shore of a beach each time the Brorsen-Metcalf comet appears.

The unintended consequences of simplifying the sea: making the case for complexity

Many over-exploited marine ecosystems worldwide have lost their natural populations of large predatory finfish and have become dominated by crustaceans and other invertebrates. Controversially, some of these simplified ecosystems have gone on to support highly successful invertebrate fisheries capable of generating more economic value than the fisheries they replaced. Such systems have been compared with those created by modern agriculture on land, in that existing ecosystems have been converted into those that maximize the production of target species. Here, we draw on a number of concepts and case-studies to argue that this is highly risky. In many cases, the loss of large finfish has triggered dramatic ecosystem shifts to states that are both ecologically and economically undesirable, and difficult and expensive to reverse. In addition, we find that those stocks left remaining are unusually prone to collapse from disease, invasion, eutrophication and climate change. We therefore conclude that the transition from multispecies fisheries to simplified invertebrate fisheries is causing a global decline in biodiversity and is threatening global food security, rather than promoting it.