The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences

Since the late 1980s, there has been a significant and progressive movement away from the traditional Public Administration (PA) systems, in favour of NPM-type accounting tools and ideas inspired by the private sector. More recently, a new focus on governance systems, under the banner Public Governance (PG), has emerged. In this paper it is argued that reforms are not isolated events, but are embedded in more global discourses of modernisation and influenced by the institutional pressures present in a certain field at certain points in time. Using extensive document analysis in three countries with different administrative regimes (the UK, Italy and Austria), we examine public sector accounting and budgeting reforms and the underlying discourses put forward in order to support the change. We investigate the extent to which the actual content of the reforms and the discourses they are embedded within are connected over time; that is, whether, and to what degree, the reform “talk” matches the “decisions”. The research shows that in both the UK and in Italy there is consistency between the debates and the decided changes, although the dominant discourse in each country differs, while in Austria changes are decided gradually, and only after they have been announced well in advance in the political debate. We find that in all three countries the new ideas and concepts layer and sediment above the existing ones, rather than replace them. Although all three countries underwent similar accounting and budgeting reforms and relied on similar institutional discourses, each made its own specific translation of the ideas and concepts and is characterised by a specific formation of sedimentations. In addition, the findings suggest that, at present in the three countries, the PG discourse is used to supplement, rather than supplant, other prevailing discourses.

Estimating sedimentation rate on Poilão Dam (Santiago Island, Cape Verde)

A Ilha de Santiago, situada no Arquipélago de Cabo Verde, é dominada por um clima seco e árido, interrompido por curtos períodos de chuvas torrenciais, com grande capacidade de transporte de sedimentos ao longo de vales profundos e encaixados, tributários da Ribeira Seca, onde se situa a Barragem do Poilão, construída em 2006. Os resultados de um levantamento batimétrico da albufeira da barragem realizado em Março de 2013, apontam para uma taxa de sedimentação anual próxima de 90 000 m3 /ano, fazendo com que, em apenas 7, anos a capacidade de armazenamento da albufeira tenha diminuído quase para metade. Os valores determinados neste estudo recomendam a tomada de medidas urgentes por parte do governo de Cabo Verde, no sentido da dragagem e desassoreamento da albufeira do Poilão.

Provenance, Sedimentation and Geochemistry' of the Modern Sediments of time Mud Banks Off the Centrai Keraia Coast, India

This thesis is an attempt to Provenence, Sedimentetion and Geochemistry of the Modern Sediments of the Mud Banks off the Central Kerela Coast, India. In the present doctoral work, an attempt has been made to study in detail the mud banks of central Kerala, i.e. of Narakkal, Saudi and Purakkad areas which are reported as permanent mud banks, since olden days. The studies have been conducted during the years 1985 and 1986. The important findings of the study is stated as clay mineralogical studies of the rivers, lake and mud bank sediments reveal that the dominant clay mineral is kaolinite followed by montmorillonite, illite and gibbsite. Geochemical analysis of the Vembanad lake and mud bank sediments show that the iron and manganese are widely distributed both in the lake and mud bank sediments

Coalescence of particles by differential sedimentation

We consider a three dimensional system consisting of a large number of small spherical particles, distributed in a range of sizes and heights (with uniform distribution in the horizontal direction). Particles move vertically at a size-dependent terminal velocity. They are either allowed to merge whenever they cross or there is a size ratio criterion enforced to account for collision efficiency. Such a system may be described, in mean field approximation, by the Smoluchowski kinetic equation with a differential sedimentation kernel. We obtain self-similar steady-state and time-dependent solutions to the kinetic equation, using methods borrowed from weak turbulence theory. Analytical results are compared with direct numerical simulations (DNS) of moving and merging particles, and a good agreement is found.

Late Quaternary sedimentation in the Paraiba Basin, Northeastern Brazil: Landform, sea level and tectonics in Eastern South America passive margin

Late Quaternary deposits in the northeastern Brazil have been scarcely investigated, despite their relevance to the discussion of the post-rift evolution of the South American passive margin within the context of landform, sea level and tectonic deformation. Sedimentological, stratigraphic and morphological characterization of these deposits, referred as Post-Barreiras Sediments, led to their distinction from underlying Early/Middle Miocene strata. Based on optically stimulated luminescence (OSL) dating, two sedimentary units (PB1 and PB2) were recognized and related to the time intervals between 74.8 +/- 9.3 and 30.8 +/- 6.9 ka, and 8.8 +/- 0.9 and 1.8 +/- 0.2 ka, respectively. Unit PB1 consists of indurated sandstones and breccias either with massive bedding or complex types of soft sediment deformation structures generated by contemporaneous seismic activity. Unit PB2 is composed of massive sands or sands related to structures developed by dissipation of dunes. The present work, focusing on the Post-Barreiras Sediments, discusses landform, sea level and tectonics of the eastern South American passive margin during the latest Quaternary. Non-deposition and sub-aerial exposure related to the Tortonian worldwide low sea level combined with tectonic quiescence followed the Miocene transgression. Tectonic deformation in the latest Pleistocene created space to accommodate unit PB1 in downthrown faulted blocks and, perhaps, also synclines produced by strike-slip deformation. Although deposition of this unit was simultaneous with the progressive fall in sea level that followed the Last Interglacial Maximum, punctuated rises combined with land subsidence led to marine deposition close to the modern coastline. Renewed subsidence in the Holocene gave rise to accommodation of the Post-Barreiras Sediments. Most of unit PB2 was deposited during the Holocene Transgression, but it is not composed of marine sediments, which suggests either an insignificant rise in relative sea level or aeolian reworking of thin transgressive sands. The data presented here lead to a review of the evolution of the South American passive margin based on assumptions of uniform sedimentation and undeformed planation surfaces over a wide coastal area of the northeastern Brazil. (C) 2011 Elsevier B.V. All rights reserved.

The development of blowouts and foredunes in the Ilha Comprida barrier (Southeastern Brazil): the influence of Late Holocene climate changes on coastal sedimentation

Middle to Late Holocene barriers are conspicuous landforms in southeastern and southern Brazilian regions. The barriers in the coastal zones of northern Santa Catarina, Parana and Sao Paulo states (27 degrees 19`-24 degrees 00`S) are formed mainly by beach ridge alignments and many barriers present foredune and blowout alignments in their seaward portion. The development of these eolian landforms appears to record a regional shift in coastal dynamics and barrier building. In this context, the Ilha Comprida barrier stands out for its well-developed and well-preserved foredunes and blowouts. Based on the presence or not and type of eolian landforms, the Ilha Comprida barrier can be divided seaward into inner, middle and outer units. The inner unit is formed entirely by beach ridges. The middle unit comprises a narrow belt of blowouts (up to 15 m high) aligned alongshore. Blowout lobes pointing NNW are indicative of their generation by southern winds. The outer unit is represented by low (<= 1 m high) active or stabilized foredunes and a small transgressive dunefield (similar to 1 km(2)). Twenty-seven luminescence ages (SAR protocol) obtained for the beach ridges, foredunes, and blowouts of these three units allow definition of a precise chronology of these landforms and calculation of rates of coastal progradation. The inner unit presents ages greater than 1004 +/- 88 years. The blowouts of the middle unit show ages from 575 +/- 47 to 172 +/- 18 years. The ages of the outer unit are less than 108 +/- 10 years. Rates of coastal progradation for the inner and outer units are 0.71-0.82 m/year and 0.86-2.23 m/year, respectively. The main phase of blowout development correlates well with the Little Ice Age (LIA) climatic event. These results indicate that southern winds in subtropical Brazil became increasingly more intense and/or frequent during the LIA. These conditions persist to the present and are responsible for the development of the eolian landforms in the outer unit. Thus, barrier geomorphology can record global climatic events. The sensitivity of barrier systems in subtropical Brazil to Late Holocene climate changes was favored by the relative sea level stillstand during this time. Luminescence dating makes it possible to analyze barrier geomorphology during Late Holocene climate changes operating on timescales of a hundred to thousand years. These results improve our knowledge of barrier building and will help in the evaluation of the impact of future climate changes on coastal settings. (C) 2008 Elsevier Ltd. All rights reserved.

Molecular masses and sedimentation coefficients of extracellular hemoglobin of Glossoscolex paulistus: Alkaline oligomeric dissociation

The giant extracellular hemoglobin of Glossoscolex paulistus (HbGp) has a molecular mass (M) of 3600 +/- 100 kDa and a standard sedimentation coefficient (s(20.w)(0)) of 58 S. estimated by analytical ultracentrifugation (AUC). In the present work, further AUC studies were developed for HbGp, at pH 10.0, which favors oligomeric dissociation into lower M species. The HbGp oligomer is formed by globin chains a, b, c and d plus the linker chains. The pure monomeric fraction, subunit d, and HbGp at pH 10.0, in the presence of beta-mercaptoethanol, were also studied. Our results indicate that for samples of pure subunit d, besides the monomeric species with s(20.w)(0) of 2.0 S, formation of dimer of subunit d is observed with s(20.w)(0) of around 2.9 S. For the whole HbGp at pH 10.0 contributions from monomers, trimers and linkers are observed. No contribution from 58 S species was observed for the sample of oxy-HbGp at pH 10.0, showing its complete dissociation. For cyanomet-HbGp form a contribution of 17% is observed for the un-dissociated oligomer, consistent with data from other techniques that show the cyanomet-form is more stable as compared to oxy-HbGp. Masses of HbGp subunits, especially trimer abc and monomeric chains a, b, c and d, were also estimated from sedimentation equilibrium data, and are in agreement with the results from MALDI-TOF-MS. (C) 2010 Elsevier B.V. All rights reserved.

Possible influence of Gondwanan glaciation on low-latitude carbonate sedimentation and trans-equatorial faunal migration: the lower Permian of South China

Peculiar Early Permian palaeontological and sedimentological features are reviewed from South China, including characteristic Early Permian cold-water Gondwanan brachiopod taxa and faunas from Sichuan and Guizhou provinces, widespread rosettes and irregular aggregates of calcite prisms ('Chrysanthemum Stones') within the Qixia limestones, and lack of significant Early Permian reef buildups. The occurrences of these features are at odds with the currently widely held view that South China was located in a palaeotropical, warm-water setting throughout the Permian and hence harboured a highly diverse shallow marine biota. In this paper, I propose a working hypothesis, suggesting that influence of at least cool water masses may have intermittently occurred in South China during the Early Permian, which facilitated the formation of the cool water-influenced palaeontological and sedimentological features and promoted the interchanges of cool to cold water marine faunas between the Gondwanan and Boreal Realms. These cool water masses may have been transported to low-latitude regions as deep currents from northern and eastern shelves of Gondwanaland and upwelled along the western coast of South China as well as within the relatively deep-water basins of central South China. Prevalence of these meridional, north-directed deep cold water currents during the Early Permian may have been related to the glaciation event of Gondwanaland. An alternative and/or additional source of cooling may have also originated from strong easterly palaeoequatorial boundary currents operating within the Palaeotethys at times during the Early Permian, inducing and/or enhancing upwelling of cool to cold water masses in the eastern Palaeotethys. This latter scenario is analogous to the occasional 'La Nina' effect (opposite to the 'El Nino' effect) at the equatorial belt of the modern Pacific Ocean.

Lopingian (Late Permian) stratigraphy, sedimentation and palaeobiogeography in southern Tibet

Investigations of the Permian-Triassic sections and limestone blocks scattered in the Indus-Tsangbo Suture Zone in southern Tibet show widespread distribution of the Lopingian strata. The Lopingian deposits mostly contain rich brachiopod fossils and characteristic conodonts of the Mesogondolella shenz Zone of latest Changhsingian age in the topmost part. Brachiopod assemblages are largely comparable with those known from the upper Wargal and Chhidru Formations of the Salt Range, Pakistan, the Zewan Formation of Kashmir, the upper part of the Kuling Group in Spiti of India and the Hardman Formation of Western Australia. A revised Lopingian (Late Permian) age is proposed for the Selong Group and its equivalents in southern Tibet. The Lopingian deposits in southern Tibet can be grouped into three different sedimentary types, each of which reflects different sedimentary environments from coastal to continental shelfal settings on the northern peri-Gondwanan margin. The Qubu-type sequence represents marine coastal and proximal barrier-lagoon sediments during a gradual sea-level rise. Micaceous sandstone and shale of regressive origin, with abundant palynomorphs and acritarches, developed during the Late Lopingian sea-level lowstand, which is followed by a major rapid transgression at the very end of Permian. The Selong-type sequence in the Selong area consists of bioclastic limestone and calcareous shale in the lower part, and crinoid grainstone in the upper part. The latter part is believed to have been formed in a high-energy inner shelf shoal setting. The Chitichun-type sequence, sporadically distributed along the Indus-Tsangbo suture zone as small limestone blocks, consists of pure bioclastic sparite with the ammonoid Cyclolobus fauna. It is interpreted as the break-up products of sea-mounts and/or small isolated carbonate build-ups developed on the outer shelfal settings.