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Adding critical accounting voices to migration studies
No full textThe field of migration study is continually evolving and frequently controversial. Although scholars in many disciplines have actively contributed to migration research, accounting scholars have been less actively engaged, despite migration’s use of concepts so closely aligned with accounting: costs, benefits, risk, and control. This paper considers how accounting researchers may contribute to the study of migration, highlighting the potential for critical researchers to re-define terrains of discourse. Migration theories are introduced, illustrating the complexities and interconnectedness of the role of globalization, poverty, state functioning, and the social sciences. We integrate previous research of accounting, revealing the discipline as part of the language and neoliberal agenda imbued in migration issues, and its participation in co-creating precarious boundaries and myopic concepts defining the debates. We provide a case analysis, illustrating accounting’s calculative practices and rhetoric as obscuring social issues in migration. We reveal accounting’s role in simplifying reality, ignoring the complex interdependencies and powerful forces at play in migration arenas. The work’s originality is contained in its unique framing of migration discourse, revealing the skewed and shadowy assumptions of its traditional discourse, and examining how critical research expands possibilities for promoting social justice in the migration landscape
English-language theories of financial reporting
No full textThe chapter provides a historical overview of the principal theories of financial reporting in the English language. Early attempts to generalise from practice were supplemented with applications of economic theory, as well as ideas drawn from mathematics, systems theory, organisation theory, human behaviour and other disciplines to develop theories that attempted to improve current financial reporting practice. This has culminated in the development of conceptual frameworks for financial reporting. From the late 1960s, attempts have been developed to explain and predict accounting practice, and the impact of financial reporting information on the behaviour of investors and others
Multi-photon quantum interference in a multi-port integrated photonic device
No full textIncreasing the complexity of quantum photonic devices is essential for many optical information processing applications to reach a regime beyond what can be classically simulated, and integrated photonics has emerged as a leading platform for achieving this. Here, we demonstrate three-photon quantum operation of an integrated device containing three coupled interferometers, eight spatial modes and many classical and nonclassical interferences. This represents a critical advance over previous complexities and the first on-chip nonclassical interference with more than two photonic inputs. We introduce a new scheme to verify quantum behaviour, using classically characterised device elements and hierarchies of photon correlation functions. We accurately predict the device's quantum behaviour and show operation inconsistent with both classical and bi-separable quantum models. Such methods for verifying multiphoton quantum behaviour are vital for achieving increased circuit complexity. Our experiment paves the way for the next generation of integrated photonic quantum simulation and computing devices
Research utilisation or knowledge mobilisation by health managers: Synthesising evidence and theory using perspectives of organisational form, resource based view of the firm and critical theory
No full textThe literature review builds on an earlier Scoping Review of the literature on knowledge mobilization (Crilly et al, 2010; Ferlie at al, 2012) which identified a gap in the healthcare literature and proposed work in three defined areas or domains. The first is Resource Based View of the Firm, a strategic management concept that examines how differences in capabilities, including knowledge, allow one firm to outperform another. There is no equivalent in healthcare. It states that strategic resources that are valuable, rare, difficult to imitate, and able to be exploited by organizational processes (VRIO principles), will give the firm a sustainable competitive advantage. The second is termed the Critical Perspective, concerned with power and authority in the workplace, which is alive to tensions between occupational groups such as doctors and managers. Two strands of particular interest are Foucauldian and neo-Marxist labour process critical theories. The third area is organizational form, which considers whether certain types of organization, such as networks, are better than others at mobilizing knowledge
Development of a new Soft Muon Tagger for the Identification of b quarks, applied to a Top Quark Pair Production Cross Section Measurement, using the ATLAS Detector at CERN.
No full textThis thesis presents a study of a method for identifying b-jets by searching for “soft” muons produced within them. This method, a so-called Soft Muon Tagger, uses the quality of the match (Χ2match) between tracks left in the inner detector and the muon systems within the ATLAS detector to discriminate between muons within hadronic jets produced by the decay of b quarks, and those within light flavour jets.
The complete characteristics of the tagger are investigated in a detailed study on simulated data. The scale factors between the efficiency of the tagger in simulated and collision data, dependent on the kinematics of the tagged muon, are found using J/Ψ decays. These are used in a measurement of the top quark pair production cross section in collision data.
The measurement is performed on data taken during the 2011 run of the LHC, specifically in the lepton+jets top-antitop quark decay channel. A summary of this measurement is presented, and is found to be compatible with theoretical predictions for the cross section at a centre of mass energy of √s = 7 TeV, and with published ATLAS and CMS measurements using b-tagging in the lepton+jets channel. The measured cross section is:
σtt ̄ = 165 ± 2(stat.) ± 17(syst.) ± 3(lumi.) pb
The Χ2match-based soft muon tagger contributes a small b-tagging systematic uncertainty to the cross section measurement compared to measurements performed using lifetime based b-taggers, and has a good signal to background ratio
Superconducting phase coherent electron transport in nano-engineered ferromagnetic vortices
No full textThis thesis presents an experimental study of the superconducting proximity effect in sub-micrometer sized ferromagnetic discs. Such discs belong to a class of mesoscopic ferromagnets intermediate between microscopic magnets with dimensions below about 10nm that behave as single giant spins and macroscopic structures that are larger than approximately 1 micrometer where domains are formed to minimise stray fields. The magnetic structure of mesoscopic magnets is strongly dependent on their geometric shape, allowing for purposeful engineering of magnetic structures using modern lithographic techniques. The ground magnetic state of mesoscopic ferromagnetic discs is the magnetic vortex where unusual time-asymmetric triplet superconductivity is predicted to exist and survive up to the non-magnetic coherence length, that is orders in magnitude larger than the ferromagnetic singlet coherence length. Magnetic Force Microscopy (MFM) was used to directly study the magnetic structure of the discs. To detect the proximity effect in the vortices, Andreev interferometers were used with normal parts replaced with mesoscopic ferromagnetic discs in the magnetic vortex state. The samples were fabricated using electron-beam lithography and a modified shadow evaporation technique developed within this project, allowing the whole structure to be made with highly precise alignment, without breaking vacuum and avoiding redundant ferromagnetic elements disturbing the magnetic vortices. Observations were made of superconducting phase periodic oscillations in the conductance of the Andreev interferometers. Such oscillations provide unambiguous evidence of phase coherent electron transport through the ferromagnetic vortex. Finally, further experiments are discussed that would provide a more detailed understanding of the long range proximity effect in SFS junctions
Adding critical accounting voices to migration studies
Get PDFThe field of migration study is continually evolving and frequently controversial. Although scholars in many disciplines have actively contributed to migration research, accounting scholars have been less actively engaged, despite migration’s use of concepts so closely aligned with accounting: costs, benefits, risk, and control. This paper considers how accounting researchers may contribute to the study of migration, highlighting the potential for critical researchers to re-define terrains of discourse. Migration theories are introduced, illustrating the complexities and interconnectedness of the role of globalization, poverty, state functioning, and the social sciences. We integrate previous research of accounting, revealing the discipline as part of the language and neoliberal agenda imbued in migration issues, and its participation in co-creating precarious boundaries and myopic concepts defining the debates. We provide a case analysis, illustrating accounting’s calculative practices and rhetoric as obscuring social issues in migration. We reveal accounting’s role in simplifying reality, ignoring the complex interdependencies and powerful forces at play in migration arenas. The work’s originality is contained in its unique framing of migration discourse, revealing the skewed and shadowy assumptions of its traditional discourse, and examining how critical research expands possibilities for promoting social justice in the migration landscape
A model for dynamic reconfiguration in service-oriented architectures
Get PDFThe importance of modelling the dynamic characteristics of the architecture of software systems has long been recognised. However, the nature of the dynamics of service-oriented applications goes beyond what is currently addressed by architecture description languages (ADLs). At the heart of the service-oriented approach is the logical separation between the service need and the need-fulfillment mechanism, i.e., the provision of the service: the binding between the requester and the provider is deferred to run time and established at the instance level, i.e., each time the need for the service arises. As a consequence, computation in the context of service-oriented architectures transforms not only the states of the components that implement applications but also the configurations of those applications. In this paper, we present a model for dynamic reconfiguration that is general enough to support the definition of ADLs that are able to address the full dynamics of service-oriented applications. As an instance of the model, we present a simple service-oriented ADL derived from the modelling language srml that we developed in the Sensoria project. © 2012 Springer-Verlag
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