XBRL:an (open) source of enlightenment or disillusion?

Extensible Business Reporting Language (XBRL) is being adopted by European regulators as a data standard for the exchange of business information. This paper examines the approach of XBRL International (XII) to the meta-data standard's development and diffusion. We theorise the development of XBRL using concepts drawn from a model of successful open source projects. Comparison of the open source model to XBRL enables us to identify a number of interesting similarities and differences. In common with open source projects, the benefits and progress of XBRL have been overstated and 'hyped' by enthusiastic participants. While XBRL is an open data standard in terms of access to the equivalent of its 'source code' we find that the governance structure of the XBRL consortium is significantly different to a model open source approach. The barrier to participation that is created by requiring paid membership and a focus on transacting business at physical conferences and meetings is identified as particularly critical. Decisions about the technical structure of XBRL, the regulator-led pattern of adoption and the organisation of XII are discussed. Finally areas for future research are identified.

Majority versus minority influence, message processing and attitude change:the Source-Context-Elaboration Model

This chapter examines the contexts in which people will process more deeply, and therefore be more influenced by, a position that is supported by either a numerical majority or minority. The chapter reviews the major theories of majority and minority influence with reference to which source condition is associated with most message processing (and where relevant, the contexts under which this occurs) and experimental research examining these predictions. The chapter then presents a new theoretical model (the source-context-elaboration model, SCEM) that aims to integrate the disparate research findings. The model specifies the processes underlying majority and minority influence, the contexts under which these processes occur and the consequences for attitudes changed by majority and minority influence. The chapter then describes a series of experiments that address each of the aspects of the theoretical model. Finally, a range of research-related issues are discussed and future issues for the research area as a whole are considered.

Majority versus minority influence:when, not whether, source status instigates heuristic or systematic processing

Two experiments investigated the extent of message processing of a persuasive communication proposed by either a numerical majority or minority. Both experiments crossed source status (majority versus minority) with message quality (strong versus weak arguments) to determine which source condition is associated with systematic processing. The first experiment showed a reliable difference between strong and weak messages, indicating systematic processing had occurred, for a minority irrespective of message direction (pro- versus counter-attitudinal), but not for a majority. The second experiment showed that message outcome moderates when a majority or a minority leads to systematic processing. When the message argued for a negative personal outcome, there was systematic processing only for the majority source; but when the message did not argue for a negative personal outcome, there was systematic processing only for the minority source. Thus one key moderator of whether a majority or minority source leads to message processing is whether the topic induces defensive processing motivated by self-interest.

Resistance to persuasive messages as a function of majority and minority source status

Three experiments examined the extent to which attitudes following majority and minority influence are resistant to counter-persuasion. In Experiment 1, participants’ attitudes were measured after being exposed to two messages which argued opposite positions (initial pro-attitudinal message and subsequent, counter-attitudinal counter-message). Attitudes following minority endorsement of the initial message were more resistant to a (second) counter-message than attitudes following majority endorsement of the initial message. Experiment 2 replicated this finding when the message direction was reversed (counter-attitudinal initial message and pro-attitudinal counter-message) and showed that the level of message elaboration mediated the amount of attitude resistance. Experiment 3 included conditions where participants received only the counter-message and showed that minority-source participants had resisted the second message (counter-message) rather than being influenced by it. These results show that minority influence induces systematic processing of its arguments which leads to attitudes which are resistant to counter-persuasion.

Macro determinants of FDI inflows to Japan:an analysis of source country characteristics

This paper examines the source country determinants of FDI into Japan. The paper highlights certain methodological and theoretical weaknesses in the previous literature and offers some explanations for hitherto ambiguous results. Specifically, the paper highlights the importance of panel data analysis, and the identification of fixed effects in the analysis rather than simply pooling the data. Indeed, we argue that many of the results reported elsewhere are a feature of this mis-specification. To this end, pooled, fixed effects and random effects estimates are compared. The results suggest that FDI into Japan is inversely related to trade flows, such that trade and FDI are substitutes. Moreover, the results also suggest that FDI increases with home country political and economic stability. The paper also shows that previously reported results, regarding the importance of exchange rates, relative borrowing costs and labour costs in explaining FDI flows, are sensitive to the econometric specification and estimation approach. The paper also discusses the importance of these results within a policy context. In recent years Japan has sought to attract FDI, though many firms still complain of barriers to inward investment penetration in Japan. The results show that cultural and geographic distance are only of marginal importance in explaining FDI, and that the results are consistent with the market-seeking explanation of FDI. As such, the attitude to risk in the source country is strongly related to the size of FDI flows to Japan. © 2007 The Authors Journal compilation © 2007 Blackwell Publishing Ltd.

Interactions within heterogeneous systems of uncontrolled rectifiers for aircraft electrical power systems

There is an increase in the use of multi-pulse, rectifier-fed motor-drive equipment on board more-electric aircraft. Motor drives with feedback control appear as constant power loads to the rectifiers, which can cause instability of the DC filter capacitor voltage at the output of the rectifier. This problem can be exacerbated by interactions between rectifiers that share a common source impedance. In order that such a system can be analysed, there is a need for average, dynamic models of systems of rectifiers. In this study, an efficient, compact method for deriving the approximate, linear, large-signal, average models of two heterogeneous systems of rectifiers, which are fed from a common source impedance, is presented. The models give insight into significant interaction effects that occur between the converters, and that arise through the shared source impedance. First, a 6-pulse and doubly wound, transformer-fed, 12-pulse rectifier system is considered, followed by a 6-pulse and autotransformer-fed, 12-pulse rectifier system. The system models are validated against detailed simulations and laboratory prototypes, and key characteristics of the two system types are compared.

Humans assume a mixture of diffuse and point-source lighting when viewing sinusoidal shading patterns

Observers perceive sinusoidal shading patterns as being due to sinusoidally corrugated surfaces, and perceive surface peaks to be offset from luminance maxima by between zero and 1/4 wavelength. This offset varies with grating orientation. Physically, the shading profile of a sinusoidal surface will be approximately sinusoidal, with the same spatial frequency as the surface, only when: (A) it is lit suitably obliquely by a point source, or (B) the light source is diffuse and hemispherical--the 'dark is deep' rule applies. For A, surface peaks will be offset by 1/4 wavelength from the luminance maxima; for B, this offset will be zero. As the sum of two same-frequency sinusoids with different phases is a sinusoid of intermediate phase, our results suggest that observers assume a mixture of two light sources whose relative strength varies with grating orientation. The perceived surface offsets imply that gratings close to horizontal are taken to be lit by a point source; those close to vertical by a diffuse source. [Supported by EPSRC grants to AJS and MAG].

AC self-bearing motors with a bridge configured winding

Magnetic levitation bearings eliminate friction, wear and the need for lubrication and so have high speed capability and potential for vibration control. One noteworthy development in the realm of magnetic levitation is the self-bearing or bearingless motor - an electromagnetic machine that supports its own rotor by way of magnetic forces generated by windings on its stator. Accordingly, various winding schemes have been proposed to accomplish the task of force production. This thesis proposes a novel concept of winding based on a bridge connection for polyphase self-bearing rotating electrical machines with the following advantages: • the connection uses a single set of windings and thus power loss is relatively low when compared with self-bearing motors with conventional dual set of windings. • the motor and levitation controls are segregated such that only one motor inverter is required for the normal torque production and levitation forces are produced by using auxiliary power supplies of relatively low current and voltage rating. The usual way of controlling the motor is retained. • there are many variant winding schemes to meet special needs. • independent power supplies for levitation control offer redundancy for fault tolerance. This thesis dwells specifically on the conceptual design and implementation of the proposed single set of windings scheme. The new connection has been verified to exhibit characteristics of a self-bearing motor via coupled-field finite element analysis: results are crosschecked analytically. Power loss and other aspects such as cost, design implementation are compared to support the newly proposed connection as a potential alternative to present designs.

Extended-range, low coherence dual wavelength interferometry using a superfluorescent fibre source and chirped fibre Bragg gratings

We describe an all-fibre, passive scheme for making extended range interferometric measurements based on the dual wavelength technique. The coherence tuned interferometer network is illuminated with a single superfluorescent fibre source at 1.55 µm and the two wavelengths are synthesised at the output by means of chirped fibre Bragg gratings. We demonstrate an unambiguous sensing range of 270 µm, with a dynamic range of 2.7 × 10 5.

Functional source separation applied to induced visual gamma activity

Objective of this work was to explore the performance of a recently introduced source extraction method, FSS (Functional Source Separation), in recovering induced oscillatory change responses from extra-cephalic magnetoencephalographic (MEG) signals. Unlike algorithms used to solve the inverse problem, FSS does not make any assumption about the underlying biophysical source model; instead, it makes use of task-related features (functional constraints) to estimate source/s of interest. FSS was compared with blind source separation (BSS) approaches such as Principal and Independent Component Analysis, PCA and ICA, which are not subject to any explicit forward solution or functional constraint, but require source uncorrelatedness (PCA), or independence (ICA). A visual MEG experiment with signals recorded from six subjects viewing a set of static horizontal black/white square-wave grating patterns at different spatial frequencies was analyzed. The beamforming technique Synthetic Aperture Magnetometry (SAM) was applied to localize task-related sources; obtained spatial filters were used to automatically select BSS and FSS components in the spatial area of interest. Source spectral properties were investigated by using Morlet-wavelet time-frequency representations and significant task-induced changes were evaluated by means of a resampling technique; the resulting spectral behaviours in the gamma frequency band of interest (20-70 Hz), as well as the spatial frequency-dependent gamma reactivity, were quantified and compared among methods. Among the tested approaches, only FSS was able to estimate the expected sustained gamma activity enhancement in primary visual cortex, throughout the whole duration of the stimulus presentation for all subjects, and to obtain sources comparable to invasively recorded data.

Source of legitimacy in M-government initiatives in Turkey:concerns human vs. technical resource management

Emerging markets have recently been experiencing a dramatic increased in the number of mobile phone per capita. M-government has, hence, been heralded as an opportunity to leap-frog the technology cycle and provide cheaper and more inclusive and services to all. This chapter explores, within an emerging market context, the legitimacy and resistance facing civil servants’ at the engagement stage with m-government activities and the direct implication for resource management. Thirty in depth interview, in Turkey, are drawn-upon with key ICT civil servant in local organizations. The findings show that three types of resources are perceived as central namely: (i) diffusion of information management, (ii) operating system resource management and (iii) human resource management. The main evidence suggests that legitimacy for each resource management, at local level, is an ongoing struggle where all groups deploy multiples forms of resistance. Overall, greater attention in the resource management strategy for m-government application needs to be devoted to enablers such as civil servants rather than the final consumers or citizens.

Source coded image data in the presence of channel errors

The growth and advances made in computer technology have led to the present interest in picture processing techniques. When considering image data compression the tendency is towards trans-form source coding of the image data. This method of source coding has reached a stage where very high reductions in the number of bits representing the data can be made while still preserving image fidelity. The point has thus been reached where channel errors need to be considered, as these will be inherent in any image comnunication system. The thesis first describes general source coding of images with the emphasis almost totally on transform coding. The transform technique adopted is the Discrete Cosine Transform (DCT) which becomes common to both transform coders. Hereafter the techniques of source coding differ substantially i.e. one tech­nique involves zonal coding, the other involves threshold coding. Having outlined the theory and methods of implementation of the two source coders, their performances are then assessed first in the absence, and then in the presence, of channel errors. These tests provide a foundation on which to base methods of protection against channel errors. Six different protection schemes are then proposed. Results obtained, from each particular, combined, source and channel error protection scheme, which are described in full are then presented. Comparisons are made between each scheme and indicate the best one to use given a particular channel error rate.