Simultaneous spatial and spectral transparency in ultralong fiber lasers

We demonstrate that ultralong Raman lasers can be used to generate a transmission medium with simultaneous transparency over the spatial and the spectral domains. Numerical calculations show this cross-domain transparency to be preserved when the medium is used for transmitting high-intensity signals, which makes ultralong lasers an ideal experimental test bed for the study of multifrequency nonlinear interactions in optical fiber waveguides. Full spatiospectral transparency is experimentally obtained over a 20 nm x 20 km window.

A room with a view:window images and 'open immanence' in the writings of adolphe retté and G.K. chesterton

Adolphe Retté and G.K. Chesterton often use the image of a window, a paradox given the widespread view that Catholic writers are usually closed minded. This article asks whether Charles Taylor's philosophy of the individual could explain this paradox more satisfactorily. Chesterton's windows express a realist epistemology, while Retté's windows express the illumination of faith. The themacity of the subject in their writings, however, shows that their windows give expression to Taylor's 'open immanence', rather than Taylorian 'porosity'. Their reactionary character can be interpreted as a kind of Taylorian 'buffering' which is necessary for believing writers resisting secularity. © 2011 The Author. Published by Oxford University Press 2011; all rights reserved.

Use of narrow mass-window, high-resolution extracted product ion chromatograms for the sensitive and selective identification of protein modifications

Protein modifications, including oxidative modifications, glycosylations, and oxidized lipid-protein adducts, are becoming increasingly important as biomarkers and in understanding disease etiology. There has been a great deal of interest in mapping these on Apo B100 from low density lipoprotein (LDL). We have used extracted ion chromatograms of product ions generated using a very narrow mass window from high-resolution tandem mass spectrometric data collected on a rapid scanning quadrupole time-of-flight (QTOF) instrument, to selectively and sensitively detect modified peptides and identify the site and nature of a number of protein modifications in parallel. We have demonstrated the utility of this method by characterizing for the first time oxidized phospholipid adducts to LDL and human serum albumin and for the detection of glycosylation and kynurenin formation from the oxidation of tryptophan residues in LDL. © 2013 American Chemical Society.

Loan loss provisions, earnings management and capital management under IFRS:the case of EU commercial banks

Prior research has shown that loan loss provisions are primarily used as a tool for earnings management and capital management by listed banks. Effective 2005 all listed companies in the European Union (EU) are required to comply with International Financial Reporting Standards (IFRS). Adherence to IFRS, it is claimed, should enhance transparency of reporting practices relative to local General Accepted Accounting Principles (GAAP). The overall objective of this paper is to examine the impact of the implementation of IFRS on the use of loan loss provisions (LLPs) to manage earnings and capital. We use a sample of 91 EU listed commercial banks covering a period of 10 years (before and after implementation of IFRS). Since early adopters may have different incentives and motivations relative to those who adopt mandatorily, we dichotomize our sample into early and late adopters. Overall, we find that earnings management (using loan loss provisions) for both early and late adopters while significant over the estimation window is significantly reduced after implementation of IFRS. We also find that, for risky banks, earnings management behavior is more pronounced when compared to the less risky banks, but is significantly reduced in the post IFRS period. Capital management behavior by bank managers is not significant in both pre and post IFRS regimes. Overall, we conclude that the implementation of IFRS in the EU appears to have improved earnings quality by mitigating the tendency of bank managers of listed commercial banks to engage in earnings management using loan loss provisions.

Vulnerable and exploitable:the need for organisational accountability and transparency in emerging and less developed economies

The aim of this paper is to provide an overview of the papers which appear in this special issue of Accounting Forum. The paper sets out the background and rationale for this special issue, introduces the papers contained within it and discusses their contributions to the literature on social and environmental accounting and accountability in emerging and less developed economies. This discussion is informed by the notions of vulnerability and exploitability. The final section of the paper provides conclusions and directions for future research in this under-researched area. © 2013 Elsevier Ltd.

Grading of corneal transparency

Aim: To examine the academic literature on the grading of corneal transparency and to assess the potential use of objective image analysis. Method: Reference databases of academic literature were searched and relevant manuscripts reviewed. Annunziato, Efron (Millennium Edition) and Vistakon-Synoptik corneal oedema grading scale images were analysed objectively for relative intensity, edges detected, variation in intensity and maximum intensity. In addition, corneal oedema was induced in one subject using a low oxygen transmissibility (Dk/t) hydrogel contact lens worn for 3 hours under a light eye patch. Recovery from oedema was monitored over time using ultrasound pachymetry, high and low contrast visual acuity measures, bulbar hyperaemia grading and transparency image analysis of the test and control eyes. Results: Several methods for assessing corneal transparency are described in the academic literature, but none have gained widespread in clinical practice. The change in objective image analysis with printed scale grade was best described by quadratic parametric or sigmoid 3-parameter functions. ‘Pupil image scales’ (Annunziato and Vistakon-Synoptik) were best correlated to average intensity; however, the corneal section scale (Efron) was strongly correlated to variations in intensity. As expected, patching an eye wearing a low Dk/t hydrogel contact lens caused a significant (F=119.2, P<0.001) 14.3% increase in corneal thickness, which gradually recovered under open eye conditions. Corneal section image analysis was the most affected parameter and intensity variation across the slit width, in isolation, was the strongest correlate, accounting for 85.8% of the variance with time following patching, and 88.7% of the variance with corneal thickness. Conclusion: Corneal oedema is best determined objectively by the intensity variation across the width of a corneal section. This can be easily measured using a slit-lamp camera connected to a computer. Oedema due to soft contact lens wear is not easily determined over the pupil area by sclerotic scatter illumination techniques.

Controllable group delay in a θ-shaped microfiber resonator with coupled-resonator-induced transparency

The control of Light velocity is theoretically and experimentally demonstrated in a θ-shaped microfiber resonator with coupled-resonator-induced transparency. By adjusting the structure parameters, group delays from -60ps to 200ps are achieved in the all-fiber resonator.

Enhancing the transparency of accounting research: the case of narrative analysis

Purpose – This paper aims to clarify what ‘narrative analysis’ may entail when it is assumed that interview accounts can be treated as (collections of) narratives. What is considered a narrative and how these may be analyzed is open to debate. After suggesting an approach of how to deal with narrative analysis, the authors critically discuss how far it might offer insights into a particular accounting case. Design/methodology/approach – After having explained what the authors’ view on narrative analysis is, and how this is linked with the extant literature, the authors examine the socialisation processes of two early career accountants that have been articulated in an interview context. Findings – The approach to narrative analysis set out in this paper could help to clarify how and why certain interpretations from an interview are generated by a researcher. The authors emphasise the importance of discussing a researcher’s process of discovery when an interpretive approach to research is adopted. Research limitations/implications – The application of any method, and what a researcher thinks can be distilled from this, depends on the research outlook he/she has. As the authors adopt an interpretive approach to research in this paper, they acknowledge that the interpretations of narratives, and what they deem to be narratives, will be infused by their own perceptions. Practical implications – The authors believe that the writing-up of qualitative research from an interpretive stance would benefit from an explicit acceptance of the equivocal nature of interpretation. The way in which they present and discuss the narrative analyses in this paper intends to bring this to the fore. Originality/value – Whenever someone says he/she engages in narrative analysis, both the “narrative” and “analysis” part of “narrative analysis” need to be explicated. The authors believe that this only happens every so often. This paper puts forward an approach of how more clarity on this might be achieved by combining two frameworks in the extant literature, so that the transparency of the research is enhanced.

Light self-focusing in the atmosphere:thin window model

Ultra-high power (exceeding the self-focusing threshold by more than three orders of magnitude) light beams from ground-based laser systems may find applications in space-debris cleaning. The propagation of such powerful laser beams through the atmosphere reveals many novel interesting features compared to traditional light self-focusing. It is demonstrated here that for the relevant laser parameters, when the thickness of the atmosphere is much shorter than the focusing length (that is, of the orbit scale), the beam transit through the atmosphere in lowest order produces phase distortion only. This means that by using adaptive optics it may be possible to eliminate the impact of self-focusing in the atmosphere on the laser beam. The area of applicability of the proposed "thin window" model is broader than the specific physical problem considered here. For instance, it might find applications in femtosecond laser material processing.