Evidence and implications of multiple paradigms in accounting knowledge production

This paper uses evidence gathered in two perception studies ofAustralasian and British accounting academics to reflect on aspects of the knowledge production systemwithin accounting academe. We provide evidence of the representation of multiple paradigms in many journals that are scored by participants as being of high quality. Indeed most of the journals we surveyed are perceived by accounting academics as incorporating research from more than one paradigm. It is argued that this ‘catholic’ approach by journal editors and the willingness of many respondents in our surveys to score journals highly on material they publish from both paradigm categories reflects a balanced acceptance of the multi-paradigmatic state of accounting research. Our analysis is set within an understanding of systems of accounting knowledge production as socially constructed and as playing an important role in the distribution of power and reward in the academy. We explore the impact of our results on concerns emerging from the work of a number of authors who carefully expose localised 'elites'. The possibilities for a closer relationship between research emerging from a multi-paradigm discipline and policy setting and practice are also discussed. The analysis provides a sense of optimism that the broad constituency of accounting academics operates within an environment conducive for the exchange of ideas. That optimism is dampened by concerns about the impact of local 'elites' and the need for more research on their impact on accounting academe.

End-to-end versus hop-by-hop soft state refresh for multi-hop signalling systems

To ensure state synchronization of signalling operations, many signaling protocol designs choose to establish “soft” state that expires if it is not refreshed. The approaches of refreshing state in multi-hop signaling system can be classified as either end-to-end (E2E) or hop-by-hop (HbH). Although both state refresh approaches have been widely used in practical signaling protocols, the design tradeoffs between state synchronization and signaling cost have not yet been fully investigated. In this paper, we investigate this issue from the perspectives of state refresh and state removal. We propose simple but effective Markov chain models for both approaches and obtain closed-form solutions which depict the state refresh performance in terms of state consistency and refresh message rate, as well as the state removal performance in terms of state removal delay. Simulations verify the analytical models. It is observed that the HbH approach yields much better state synchronization at the cost of higher signaling cost than the E2E approach. While the state refresh performance can be improved by increasing the values of state refresh and timeout timers, the state removal delay increases largely for both E2E and HbH approaches. The analysis here shed lights on the design of signaling protocols and the configuration of the timers to adapt to changing network conditions.

Response normalization and blur adaptation:data and multi-scale model

Adapting to blurred or sharpened images alters perceived blur of a focused image (M. A. Webster, M. A. Georgeson, & S. M. Webster, 2002). We asked whether blur adaptation results in (a) renormalization of perceived focus or (b) a repulsion aftereffect. Images were checkerboards or 2-D Gaussian noise, whose amplitude spectra had (log-log) slopes from -2 (strongly blurred) to 0 (strongly sharpened). Observers adjusted the spectral slope of a comparison image to match different test slopes after adaptation to blurred or sharpened images. Results did not show repulsion effects but were consistent with some renormalization. Test blur levels at and near a blurred or sharpened adaptation level were matched by more focused slopes (closer to 1/f) but with little or no change in appearance after adaptation to focused (1/f) images. A model of contrast adaptation and blur coding by multiple-scale spatial filters predicts these blur aftereffects and those of Webster et al. (2002). A key proposal is that observers are pre-adapted to natural spectra, and blurred or sharpened spectra induce changes in the state of adaptation. The model illustrates how norms might be encoded and recalibrated in the visual system even when they are represented only implicitly by the distribution of responses across multiple channels.

A review of multi-factor capacity expansion models for manufacturing plants:searching for a holistic decision aid

Investment in capacity expansion remains one of the most critical decisions for a manufacturing organisation with global production facilities. Multiple factors need to be considered making the decision process very complex. The purpose of this paper is to establish the state-of-the-art in multi-factor models for capacity expansion of manufacturing plants within a corporation. The research programme consisting of an extensive literature review and a structured assessment of the strengths and weaknesses of the current research is presented. The study found that there is a wealth of mathematical multi-factor models for evaluating capacity expansion decisions however no single contribution captures all the different facets of the problem.

Formation and characterization of ultra-sensitive surface plasmon resonance sensor based upon a nano-scale corrugated multi-layered coated D-shaped optical fiber

We present experimental results on the performance of a series of coated, D-shaped optical fiber sensors that display high spectral sensitivities to external refractive index. Sensitivity to the chosen index regime and coupling of the fiber core mode to the surface plasmon resonance (SPR) is enhanced by using specific materials as part of a multi-layered coating. We present strong evidence that this effect is enhanced by post ultraviolet radiation of the lamellar coating that results in the formation of a nano-scale surface relief corrugation structure, which generates an index perturbation within the fiber core that in turn enhances the coupling. We have found reasonable agreement when we modeling the fiber device. It was found that the SPR devices operate in air with high coupling efficiency in excess of 40 dB with spectral sensitivities that outperform a typical long period grating, with one device yielding a wavelength spectral sensitivity of 12000 nm/RIU in the important aqueous index regime. The devices generate SPRs over a very large wavelength range, (visible to 2 mu m) by alternating the polarization state of the illuminating light.

End-to-end versus hop-by-hop state refresh in soft state signaling protocols

The concept of soft state (i.e., the state that will expire unless been refreshed) has been widely used in the design of network signaling protocols. The approaches of refreshing state in multi-hop networks can be classified to end-to-end (E2E) and hop-by-hop (HbH) refreshes. In this article we propose an effective Markov chain based analytical model for both E2E and HbH refresh approaches. Simulations verify the analytical models, which can be used to study the impacts of link characteristics on the performance (e.g., state synchronization and message overhead), as a guide on configuration and optimization of soft state signaling protocols. © 2009 IEEE.

Video-based, real-time multi-view stereo

We investigate the problem of obtaining a dense reconstruction in real-time, from a live video stream. In recent years, multi-view stereo (MVS) has received considerable attention and a number of methods have been proposed. However, most methods operate under the assumption of a relatively sparse set of still images as input and unlimited computation time. Video based MVS has received less attention despite the fact that video sequences offer significant benefits in terms of usability of MVS systems. In this paper we propose a novel video based MVS algorithm that is suitable for real-time, interactive 3d modeling with a hand-held camera. The key idea is a per-pixel, probabilistic depth estimation scheme that updates posterior depth distributions with every new frame. The current implementation is capable of updating 15 million distributions/s. We evaluate the proposed method against the state-of-the-art real-time MVS method and show improvement in terms of accuracy. © 2011 Elsevier B.V. All rights reserved.

Generation and performance of localised surface plasmons utilising nano-scale structured multi-layered thin films deposited upon D-shaped optical fiber

A new generation of surface plasmonic optical fibre sensors is fabricated using multiple coatings deposited on a lapped section of a single mode fibre. Post-deposition UV laser irradiation using a phase mask produces a nano-scaled surface relief grating structure, resembling nano-wires. The overall length of the individual corrugations is approximately 14 μm with an average full width half maximum of 100 nm. Evidence is presented to show that these surface structures result from material compaction created by the silicon dioxide and germanium layers in the multi-layered coating and the surface topology is capable of supporting localised surface plasmons. The coating compaction induces a strain gradient into the D-shaped optical fibre that generates an asymmetric periodic refractive index profile which enhances the coupling of the light from the core of the fibre to plasmons on the surface of the coating. Experimental data are presented that show changes in spectral characteristics after UV processing and that the performance of the sensors increases from that of their pre-UV irradiation state. The enhanced performance is illustrated with regards to change in external refractive index and demonstrates high spectral sensitivities in gaseous and aqueous index regimes ranging up to 4000 nm/RIU for wavelength and 800 dB/RIU for intensity. The devices generate surface plasmons over a very large wavelength range, (visible to 2 μm) depending on the polarization state of the illuminating light. © 2013 SPIE.

Stability of multi-agent systems

This work attempts to shed light to the fundamental concepts behind the stability of Multi-Agent Systems. We view the system as a discrete time Markov chain with a potentially unknown transitional probability distribution. The system will be considered to be stable when its state has converged to an equilibrium distribution. Faced with the non-trivial task of establishing the convergence to such a distribution, we propose a hypothesis testing approach according to which we test whether the convergence of a particular system metric has occurred. We describe some artificial multi-agent ecosystems that were developed and we present results based on these systems which confirm that this approach qualitatively agrees with our intuition.

Large scale multi-view stereopsis evaluation

The seminal multiple view stereo benchmark evaluations from Middlebury and by Strecha et al. have played a major role in propelling the development of multi-view stereopsis methodology. Although seminal, these benchmark datasets are limited in scope with few reference scenes. Here, we try to take these works a step further by proposing a new multi-view stereo dataset, which is an order of magnitude larger in number of scenes and with a significant increase in diversity. Specifically, we propose a dataset containing 80 scenes of large variability. Each scene consists of 49 or 64 accurate camera positions and reference structured light scans, all acquired by a 6-axis industrial robot. To apply this dataset we propose an extension of the evaluation protocol from the Middlebury evaluation, reflecting the more complex geometry of some of our scenes. The proposed dataset is used to evaluate the state of the art multiview stereo algorithms of Tola et al., Campbell et al. and Furukawa et al. Hereby we demonstrate the usability of the dataset as well as gain insight into the workings and challenges of multi-view stereopsis. Through these experiments we empirically validate some of the central hypotheses of multi-view stereopsis, as well as determining and reaffirming some of the central challenges.

Between global ambitions and local change:how multi-level cooperation advances norm implementation in weak states

The purpose of this article is to investigate in which ways multi-level actor cooperation advances national and local implementation processes of human rights norms in weak-state contexts. Examining the cases of women’s rights in Bosnia and Herzegovina and children’s rights in Bangladesh, we comparatively point to some advantages and disadvantages cooperative relations between international organisations, national governments and local NGOs can entail. Whereas these multi-level actor constellations (MACs) usually initiate norm implementation processes reliably and compensate governmental deficits, they are not always sustainable in the long run. If international organisations withdraw support from temporary missions or policy projects, local NGOs are not able to perpetuate implementation activities if state capacities have not been strengthened by MACs. Our aim is to highlight functions of local agency within multi-level cooperation and to critically raise sustainability issues in human rights implementation to supplement norm research in International Relations.

A holistic multi evidence approach to study the fragmentation behaviour of crystalline mannitol

Mannitol is an essential excipient employed in orally disintegrating tablets due to its high palatability. However its fundamental disadvantage is its fragmentation during direct compression, producing mechanically weak tablets. The primary aim of this study was to assess the fracture behaviour of crystalline mannitol in relation to the energy input during direct compression, utilising ball milling as the method of energy input, whilst assessing tablet characteristics of post-milled powders. Results indicated that crystalline mannitol fractured at the hydrophilic (011) plane, as observed through SEM, alongside a reduction in dispersive surface energy. Disintegration times of post-milled tablets were reduced due to the exposure of the hydrophilic plane, whilst more robust tablets were produced. This was shown through higher tablet hardness and increased plastic deformation profiles of the post-milled powders, as observed with a lower yield pressure through an out-of-die Heckel analysis. Evaluation of crystal state using x-ray diffraction/differential scanning calorimetry showed that mannitol predominantly retained the β-polymorph; however x-ray diffraction provided a novel method to calculate energy input into the powders during ball milling. It can be concluded that particle size reduction is a pragmatic strategy to overcome the current limitation of mannitol fragmentation and provide improvements in tablet properties.

The state of the nations:current and future developments in technology enhanced learning

Right across Europe technology is playing a vital part in enhancing learning for an increasingly diverse population of learners. Learning is increasingly flexible, social and mobile and supported by high quality multi-media resources. Institutional VLEs are seeing a shift towards open source products and these core systems are supplemented by a range of social and collaborative learning tools based on web 2.0 technologies. Learners undertaking field studies and those in the workplace are coming to expect that these off-campus experiences will also be technology-rich whether supported by institutional or user-owned devices. As well as keeping European businesses competitive, learning is seen as a means of increasing social mobility and supporting an agenda of social justice. For a number of years the EUNIS E-Learning Task Force (ELTF) has conducted snapshot surveys of e-learning across member institutions, collected case studies of good practice in e-learning see (Hayes, et al., 2009) in references, supported a group looking at the future of e-learning, and showcased the best of innovation in its e-learning Award. Now for the first time the ELTF membership has come together to undertake an analysis of developments in the member states and to assess what this might mean for the future. The group applied the techniques of World Café conversation and Scenario Thinking to develop its thoughts. The analysis is unashamedly qualitative and draws on expertise from leading universities across eight of the EUNIS member states. What emerges is interesting in terms of the common trends in developments in all of the nations and similarities in hopes and concerns about the future development of learning.