Stokes imaging, Doppler mapping and Roche tomography of the AM Herculis system V834 Cen

We report on new simultaneous phase-resolved spectroscopic and polarimetric observations of the polar (AM Herculis star) V834 Cen during a high state of accretion. Strong emission lines and high levels of variable circular and linear polarization are observed over the orbital period. The polarization data are modelled using the Stokes imaging technique of Potter et al. The spectroscopic emission lines are investigated using the Doppler tomography technique of Marsh and Horne and the Roche tomography technique of Dhillon and Watson. Up to now, all three techniques have been used separately to investigate the geometry and accretion dynamics in cataclysmic variables. For the first time, we apply all three techniques to simultaneous data for a single system. This allows us to compare and test each of the techniques against each other and hence to derive a better understanding of the geometry, dynamics and system parameters of V834 Cen.

Roche tomography of cataclysmic variables - II. Images of the secondary stars in AM Her, QQ Vul, IP Peg and HU Aqr

We present a set of Roche tomography reconstructions of the secondary stars in the cataclysmic variables AM Her, QQ Vul, IP Peg and HU Aqr. The image reconstructions show distinct asymmetries in the irradiation pattern for all four systems that can be attributed to shielding of the secondary star by the accretion stream/column in AM Her, QQ Vul and HU Aqr, and increased irradiation by the bright-spot in IP Peg. We use the entropy landscape technique to derive accurate system parameters (M-1, M-2, i and gamma) for the four binaries. In principle, this technique should provide the most reliable mass determinations available, since the intensity distribution across the secondary star is known. We also find that the intensity distribution can systematically affect the value of gamma derived from circular orbit fits to radial velocity variations.

Sustainable Value Added - ein neues Maß des Nachhaltigkeitsbeitrags von Unternehmen am Beispiel der Henkel KGaA

This article introduces a new approach to measure corporate contributions to sustainability called Sustainable Value Added. Existing approaches to measure sustainability are based on a comparative assessment of environmental and social burdens and can thus be characterised as burden-based approaches. However, these approaches suffer from severe limitations as a comparative assessment and aggregation of all relevant environmental and social burdens fails in practice. In contrast to these burden-based approaches Sustainable Value Added is value-based. It determines the value that is created by the reduced or increased use of different environmental and social resources. For this purpose the use of environmental and social resources is valued at their opportunity cost. Sustainable Value Added allows an integrated assessment of the economic, environmental, and social performance of a company and expresses the corporate contribution to sustainability in a single monetary indicator. This article explains the theoretical background of Sustainable Value Added, relates it to existing approaches to measure sustainability, and - using the example of Henkel KGaA - demonstrates its practical applicability.