The abandoned mandatory OFR: a lost opportunity for SER?

Purpose – An important outcome of the UK Company Law Review (CLR) involved draft regulations for a mandatory operating and financial review (OFR). The unprecedented abandonment of this mandatory OFR in November 2005 threw debate about the genuine motivations underlying the CLR into disarray. This paper seeks to reinterpret the abandonment of a mandatory OFR using interview research. Design/methodology/approach – The authors conducted a series of 24 interviews with companies from the FTSE100 between May and August 2004, prior to the abandonment. Findings – The interviews showed that the OFR was perceived as an appropriate vehicle for social and environmental reporting (SER). The interviewees considered that a mandatory OFR would provide a means of forcing SER into the mainstream and making it mandatory at a basic level. The interviews revealed that processes for the identification of material SER differ widely between organisations, ranging from embryonic to highly structured. Further, interviewees believed that directors had the final veto on inclusion of information. Despite directors' inclination to hide behind materiality as a means of avoiding SER, interviewees did not view the proposed mandatory OFR as “greenwash” but as a vehicle that would increase stakeholder confidence, as processes underlying the proposed OFR would be audited. Practical implications – The research implies that abandoning the mandatory OFR represented a lost opportunity for SER. Originality/value – The paper provides new evidence on the processes of materiality decision making in the SER area as well as strong endorsement of the mandatory OFR, contrary to the government turn-around.

Cursor relocation techniques to help older adults find ‘lost’ cursors

Older adult computer users often lose track of the mouse cursor and so resort to methods such as shaking the mouse or searching the entire screen to find the cursor again. Hence, this paper describes how a standard optical mouse was modified to include a touch sensor, activated by releasing and touching the mouse, which automatically centers the mouse cursor to the screen, potentially making it easier to find a ‘lost’ cursor. Six older adult computer users and six younger computer users were asked to compare the touch sensitive mouse with cursor centering with two alternative techniques for locating the mouse cursor: manually shaking the mouse and using the Windows sonar facility. The time taken to click on a target after a distractor task was recorded, and results show that centering the mouse was the fastest to use, with a 35% improvement over shaking the mouse. Five out of six older participants ranked the touch sensitive mouse with cursor centering as the easiest to use.

Recovering lost lives: researching women in legal history

Drawing on the research I undertook into the life of Gwyneth Bebb, who in 1913 challenged the Law Society of England and Wales for their refusal to admit women to the solicitors’ profession, this article focuses on the range of sources one might use to explore the lives of women in law, about whom there might be a few public records but little else, and on the ways in which sources, even official ones, might be imaginatively used. It traces the research process from the case that inspired the research (Bebb v The Law Society [1914] 1 Ch 286) through to the creation of an entry in the Oxford Dictionary of National Biography and what this means for women’s history, emphasising the importance of asking the ‘woman question’ and seeking out the broader significance of a woman’s life in the context of her times.

The heliospheric Hale cycle over the last 300 years and its implications for a “lost” late 18th century solar cycle

A Hale cycle, one complete magnetic cycle of the Sun, spans two complete Schwabe cycles (also referred to as sunspot and, more generally, solar cycles). The approximately 22-year Hale cycle is seen in magnetic polarities of both sunspots and polar fields, as well as in the intensity of galactic cosmic rays reaching Earth, with odd- and even-numbered solar cycles displaying qualitatively different waveforms. Correct numbering of solar cycles also underpins empirical cycle-to-cycle relations which are used as first-order tests of stellar dynamo models. There has been much debate about whether the unusually long solar cycle 4 (SC4), spanning- 1784–1799, was actually two shorter solar cycles combined as a result of poor data coverage in the original Wolf sunspot number record. Indeed, the group sunspot number does show a small increase around 1794–1799 and there is evidence of an increase in the mean latitude of sunspots at this time, suggesting the existence of a cycle ‘‘4b’’. In this study, we use cosmogenic radionuclide data and associated reconstructions of the heliospheric magnetic field (HMF) to show that the Hale cycle has persisted over the last 300 years and that data prior to 1800 are more consistent with cycle 4 being a single long cycle (the ‘‘no SC4b’’ scenario). We also investigate the effect of cycle 4b on the HMF using an open solar flux (OSF) continuity model, in which the OSF source term is related to sunspot number and the OSF loss term is determined by the heliospheric current sheet tilt, assumed to be a simple function of solar cycle phase. The results are surprising; Without SC4b, the HMF shows two distinct peaks in the 1784–1799 interval, while the addition of SC4b removes the secondary peak, as the OSF loss term acts in opposition to the later rise in sunspot number. The timing and magnitude of the main SC4 HMF peak is also significantly changed by the addition of SC4b. These results are compared with the cosmogenic isotope reconstructions of HMF and historical aurora records. These data marginally favour the existence of SC4b (the ‘‘SC4b’’ scenario), though the result is less certain than that based on the persistence of the Hale cycle. Thus while the current uncertainties in the observations preclude any definitive conclusions, the data favour the ‘‘no SC4b’’ scenario. Future improvements to cosmogenic isotope reconstructions of the HMF, through either improved modelling or additional ice cores from well-separated geographic locations, may enable questions of the existence of SC4b and the phase of Hale cycle prior to the Maunder minimum to be settled conclusively.

A lost insular version of the romance of Octavian

This article is the first full examination of the Irish translation of the popular and influential medieval romance "Octavian". I argue that the source for this Irish translation was an insular version of the romance, probably in Middle English. I show how the Irish translator incorporated material from another romance, "Fierabras", in order to introduce the characters of Charlemagne and his vassals into the story. This is the only version of "Octavian" that gives the text a Carolingian setting. I also demonstrate that the version of the romance from which the Irish translation was produced differed in significant ways from any of the surviving versions in other languages. I suggest that the Irish translation provides our only witness to a lost variant version of "Octavian" and, as such, extends our knowledge of the corpus of insular romance in the Middle Ages.

A Bayesian model for estimating the malaria transition probabilities considering individuals lost to follow-up

It is known that patients may cease participating in a longitudinal study and become lost to follow-up. The objective of this article is to present a Bayesian model to estimate the malaria transition probabilities considering individuals lost to follow-up. We consider a homogeneous population, and it is assumed that the considered period of time is small enough to avoid two or more transitions from one state of health to another. The proposed model is based on a Gibbs sampling algorithm that uses information of lost to follow-up at the end of the longitudinal study. To simulate the unknown number of individuals with positive and negative states of malaria at the end of the study and lost to follow-up, two latent variables were introduced in the model. We used a real data set and a simulated data to illustrate the application of the methodology. The proposed model showed a good fit to these data sets, and the algorithm did not show problems of convergence or lack of identifiability. We conclude that the proposed model is a good alternative to estimate probabilities of transitions from one state of health to the other in studies with low adherence to follow-up.

Lost in mistranslation : A case study of Japanese TV-drama fansubs

「Fansubs」というのはファンが翻訳した字幕のことである。
 本稿では日本のテレビドラマの「Fansubs」の特徴を調べる為、3つのテレビドラマの日本 語の台詞と、ファンが作った字幕を比べている。原文のテキストが翻訳と字幕制作でどの ように変わったかを情報の増減や誤訳など9つのカテゴリーに分類し、字幕テキストを 分析した。作成したのがプロの翻訳者ではなく、または非常に短期間で作成されたこの 「Fansubs」は、公式のテレビやDVDの字幕よりも誤訳などのエラーが非常に多いことが分 かった。 

Finding a Life on the Edge: Two decades after mountaineer Bill Holland was lost in a fall, his daughter revisits his days on Mayflower Hill

Two decades after mountaineer Bill Holland ’72 was lost in a fall, his daughter retraces his steps on Mayflower Hill.

Lost!! Posters!!!!

A notice of theft. A variety of posters we hung for the Graphic Design Senior Show. We just turned our backs for one minute, and WHAM! Some silkscreen - craving punk nicked' em.