Search results for "CCR"

Linear relationship between effective radius and precipitation water content near the top of convective clouds: measurement results from ACRIDICON–CH…

2021

Quantifying the precipitation within clouds is a crucial challenge to improve our current understanding of the Earth's hydrological cycle. We have investigated the relationship between the effective radius of droplets and ice particles (re) and precipitation water content (PWC) measured by cloud probes near the top of growing convective cumuli. The data for this study were collected during the ACRIDICON–CHUVA campaign on the HALO research aircraft in clean and polluted conditions over the Amazon Basin and over the western tropical Atlantic in September 2014. Our results indicate a threshold of re∼13 µm for warm rain initiation in convective clouds, which is in agreement with previous studie…

Variable X-ray emission from the accretion shock in the classical T Tauri star V2129 Ophiuchi

2011

The soft X-ray emission from high density plasma in CTTS is associated with the accretion process. It is still unclear whether this high density cool plasma is heated in the accretion shock, or if it is coronal plasma fed/modified by the accretion process. We conducted a coordinated quasi-simultaneous optical and X-ray observing campaign of the CTTS V2129 Oph (Chandra/HETGS data to constrain the X-ray emitting plasma components, and optical observations to constrain the characteristics of accretion and magnetic field). We analyze a 200 ks Chandra/HETGS observation of V2129 Oph, subdivided into two 100 ks segments, corresponding to two different phases within one stellar rotation. The X-ray …

Women Involved in the Financial Reporting Process and Financial Reporting Quality

2017

We examine how the presence of women involved in the financial reporting process of public companies, and especially the interactions between them (i.e. the simultaneous presence of a woman CFO, women sitting on the audit committee, and women auditors), impacts financial reporting quality. For our sample of large French companies, we find that women do not affect financial reporting quality when interactions are not considered. However, the interactions between women involved in the financial reporting are associated with lower discretionary accruals and higher C-scores (our measure of conservatism), as expected because women are generally more risk averse and have greater ethical sensitivi…

Incentive System Design Based on Accrual Accounting: A Summary and Analysis

2009

ABSTRACT: This paper provides a formal analysis on how to design accrual-based incentive systems so that a manager's and owner's interests are properly aligned. We introduce a general framework to summarize the literature, provide various extensions to it, and point to some of its limitations. We characterize the entire class of goal-congruent and preference-similar incentive systems when the owner has perfect as well as imperfect information about the manager's preferences. This allows us to show how compensation functions and performance measures are interrelated and to demonstrate what information should be incorporated into compensation functions and performance measures. We illustrate …

At the temporary-permanent interface: Overcoming knowledge boundaries with boundary objects

2021

Abstract There is no shortage of literature on managing complex projects. However, we lack an understanding of projects in which the complexity goes beyond technical, financial and time-related challenges. We report on two Nordic business school accreditation projects, where the major management challenge is the knowledge boundaries institutionalized deep into the ethos of the schools. We focus on the project team’s use of boundary objects – a communication device across social groups – to expose and overcome knowledge boundaries materializing at temporary-permanent interface. We identify three progressively more challenging boundary object uses: informative, interactive and integrative. Co…

1988

The living freshwater gastropod Melanopsis dufouri (FERUSSAC) has two morphotypes. The study of chemical variation of trace-elements in this gastropod and its correlation with the environmental fluctuation are the aim of this paper. Due to the genus Melanopsis has an abundant fossil record during the Cenozoic, the results of the present work could be of paleoecological interest. Trace-elements are embodied in the shell during growth. The shell of M. dufouri has accretionary growth. There are several examples cited on circadian accretionary growth in invertebrate shells. However, in the present case and as a first conclusion, the accretion rate depends on the size of the shell. In a short-ti…

The Assurance of Quality of Education in Context the Higher Education Reforming Process (Bologna Process)

2006

In the article standards and directions of quality assurance in the European Higher Education Area are presented. Quality of education is presented on examples of poland and France. The independent agency - SAC (State Accreditation Commission) appointed in Poland and National Evaluation Committee CNE (Comite National d`Evaluation) in France directs and evaluates researches, teaching and management of higher education institutions. Processes of institutional evaluation are connected with higher education mission.

Dense matter with eXTP

2019

In this White Paper we present the potential of the Enhanced X-ray Timing and Polarimetry (eXTP) mission for determining the nature of dense matter; neutron star cores host an extreme density regime which cannot be replicated in a terrestrial laboratory. The tightest statistical constraints on the dense matter equation of state will come from pulse profile modelling of accretion-powered pulsars, burst oscillation sources, and rotation-powered pulsars. Additional constraints will derive from spin measurements, burst spectra, and properties of the accretion flows in the vicinity of the neutron star. Under development by an international Consortium led by the Institute of High Energy Physics o…

Tramways Revisited: An analysis of the role of tramways in urban transportation during the twentieth century

2007

The structure and evolution of tramway and metro networks are studied in this article using two models involving addition/accretion and expansion/diffusion modes of growth, respectively. Data for t...

Desarrollo de la gestión medioambiental certificada en unidades hospitalarias y ambulatorias de hemodiálisis

2015

ResumenAntecedentesEl impacto ambiental de la hemodiálisis es destacado. Está destacando la actividad en este sentido incluso a nivel bibliográfico. Los sistemas de gestión medioambiental (SGMA) voluntarios, Environmental Management and Auditing System (EMAS) e International Organization for Standardization (ISO 14001), son instrumentos destacados para la protección medioambiental junto a legislación, impuestos y beneficios fiscales.ObjetivosConocer el grado de implantación de los SGMA en las unidades de hemodiálisis hospitalarias y ambulatorias del Sistema Nacional de Salud español, para disponer de un grupo de centros de referencia en gestión medioambiental en esta actividad sanitaria.Mét…