Natalia Ewa Zalewska, Maja Mroczkowska-Szerszeń, Joerg Fritz and Maria Błęcka
This paper aims to characterize the mineral composition of Martian surfaces based on Thermal Emission Spectrometer (TES; Mars Global Surveyor) as measured in the infrared thermal…
Abstract
Purpose
This paper aims to characterize the mineral composition of Martian surfaces based on Thermal Emission Spectrometer (TES; Mars Global Surveyor) as measured in the infrared thermal range. It presents modeling and interpreting of TES spectral data from selected Martian regions from which the atmospheric influences had been removed using radiative transfer algorithm and deconvolution algorithm. The spectra from the dark area of Cimmeria Terra and the bright Isidis Planitia were developed in Philip Christensen’s and Joshua Bandfield’s publications, where these spectra were subjected to spectral deconvolution to estimate the mineral composition of the Martian surface. The results of the analyses of these spectra were used for the modeling of dusty and non-dusty surface of Mars. As an additional source, the mineral compositions of Polish basalts and mafic rocks were used for these surfaces as well as for modeling Martian meteorites Shergottites, Nakhlites and Chassignites. Finally, the spectra for the modeling of the Hellas region were obtained from the Planetary Fourier Spectrometer (PFS) – (Mars Express) and the mineralogical compositions of basalts from the southern part of Poland were used for this purpose. The Hellas region was modeled also using simulated Martian soil samples Phyllosilicatic Mars Regolith Simulant and Sulfatic Mars Regolith Simulant, showing as a result that the composition of this selected area has a high content of sulfates. Linear spectral combination was chosen as the best modeling method. The modeling was performed using PFSLook software written in the Space Research Centre of the Polish Academy of Sciences. Additional measurements were made with an infrared spectrometer in thermal infrared spectroscopy, for comparison with the measurements of PFS and TES. The research uses a kind of modeling that successfully matches mineralogical composition to the measured spectrum from the surface of Mars, which is the main goal of the publication. This method is used for areas where sample collection is not yet possible. The areas have been chosen based on public availability of the data.
Design/methodology/approach
The infrared spectra of the Martian surface were modeled by applying the linear combination of the spectra of selected minerals, which then are normalized against the measured surface area with previously separated atmosphere. The minerals for modeling are selected based on the expected composition of the Martian rocks, such as basalt. The software used for this purpose was PFSLook, a program written in C++ at the Space Research Centre of the Polish Academy of Sciences, which is based on adding the spectra of minerals in the relevant percentage, resulting in a final spectrum containing 100 per cent of the minerals.
Findings
The results of this work confirmed that there is a relationship between the modeled, altered and unaltered, basaltic surface and the measured spectrum from Martian instruments. Spectral deconvolution makes it possible to interpret the measured spectra from areas that are potentially difficult to explore or to choose interesting areas to explore on site. The method is described for mid-infrared because of software availability, but it can be successfully applied to shortwave spectra in near-infrared (NIR) band for data from the currently functioning Martian spectroscopes.
Originality/value
This work is the only one attempting modeling the spectra of the surface of Mars with a separated atmosphere and to determine the mineralogical composition.
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Tom Christensen and Per Lægreid
This paper is a theoretical review of the logic of appropriateness. First, it defines what is meant by a logic of appropriateness in the work of March and Olsen and then discusses…
Abstract
This paper is a theoretical review of the logic of appropriateness. First, it defines what is meant by a logic of appropriateness in the work of March and Olsen and then discusses the dynamics of the logics of appropriateness and consequence. Second, it examines how the rules of appropriateness have developed and changed and discusses the advantages of using the logic of appropriateness. Third, it illustrates some applications of the logic of appropriateness by focusing on studies of public sector reforms and suggests how the logic of appropriateness might be used to understand the handling of COVID-19. Fourth, some of the critiques and elaborations of the logic of appropriateness are discussed. Finally, some conclusions are drawn and needs for future research indicated.
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Tom Christensen and Per Lægreid
One of the insights gained from studying reforms in public organisations is that the political-administrative system is in a state of flux. Views of how to tackle problems and…
Abstract
One of the insights gained from studying reforms in public organisations is that the political-administrative system is in a state of flux. Views of how to tackle problems and what the goals, solutions and consequences should be are changing when preconditions and constraints are changing. One important observation is that there is a mismatch between the way the public administration is organised in contemporary democracies and the wicked issues that the public sector organisations are set to handle. Big problems and tasks are seldom following organisational borders but are cutting across administrative levels, sectors and units, creating a lot of challenges for political and administrative leaders. Thus, there is a need for new steering mechanisms focusing on broad social outcomes to handle this challenge.
Per Christensen, Mikkel Thrane, Tine Herreborg Jørgensen and Martin Lehmann
This article aims to discuss the contradiction between signing an agreement to work for sustainable universities and the lack of practical commitment in one case, namely at…
Abstract
Purpose
This article aims to discuss the contradiction between signing an agreement to work for sustainable universities and the lack of practical commitment in one case, namely at Aalborg University (AAU). Focus is placed both on the University's core processes such as education, research and outreach; on the necessary inputs and outputs related to transport, food and operation, and maintenance of buildings, and on the university's products counting published results of research and educated students and researchers.
Design/methodology/approach
The study is based on a desk study of official university documents from the period 1990 to 2007, and a number of student reports that have focused on the sustainability or environmental merits of the University.
Findings
Although adopting an environmental policy and signing the Copernicus Charter back in the early 1990s, AAU soon lost momentum. This was due to reasons defined as: the lack of commitment from top management, the missing acceptance from technical staff, and a narrow understanding of the university's environmental impacts. Obviously, a model of the environmental impacts should not only take into account the environmental impacts related to the impacts occurring in the present, e.g. related to the running and maintenance of buildings and laboratories, but also integrate considerations about the impacts in the processes (education, research and outreach). Thereby, the model shall provide the basis for more sustainable products, such as students considering aspects of sustainability in the solutions and approaches they apply in their future careers.
Research limitations/implications
This article forms the basis for future research identifying how universities can contribute to sustainable development in a more coherent way by implementing new policies and plans. The article takes its starting point in a general model of a university's environmental impacts involving key processes at the university, the related inputs and outputs (emissions), and the transformation of intermediate products such as high school students and existing research results into products such as graduate students, PhDs, and new research results.
Practical implications
The processes and the related inputs, outputs, intermediate products, and end‐products are analysed and discussed in order to illustrate the relevant environmental issues that need to be addressed by universities.
Originality/value
The paper identifies a number of key issues of sustainability that universities need to address and offers inspiration to staff and students on how to push these agendas at their home universities.
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The purpose of this paper is to investigate if there is an expectation gap among accounting academics, accounting practitioners, and users of financial statements in the financial…
Abstract
Purpose
The purpose of this paper is to investigate if there is an expectation gap among accounting academics, accounting practitioners, and users of financial statements in the financial valuation fitness of auditors. Complex reporting standards and current market expectations have the potential to create differences between what third-party users consider to be the responsibilities of the auditor and what auditors believe to be their responsibilities in auditing fair value estimates.
Design/methodology/approach
This study surveys the perceptions of accounting academics, accounting practitioners, and users of financial statements and the degree to which an expectation gap exists in the financial valuation fitness of auditors. Survey respondents chose from a five-point Likert scale ranging from “strongly agree” to “strongly disagree.”
Findings
This paper proposes two hypotheses. The results for all nine survey items have provided significant evidence that there is a difference in the expectation of the financial valuation fitness of auditors between users of financial statements and accounting practitioners (H1). Additionally, the findings for all survey items present support there is a significant difference in the expectation of the financial valuation fitness of auditors between accounting academics and users of financial statements (H2).
Research limitations/implications
A limitation of the current study, as an inherent attribute with survey research, is non-response bias. The only way to evaluate this was to test late responses to earlier results. There were no significant results in these analyses. According to Fink (2003), if there are no significant differences in this indicator the likelihood of non-response bias is extremely low. Hence, this limitation did not have serious implications on the current study.
Practical implications
The implications of this study affect the accounting academic community as they prepare students in response to the evolving market expectations (Pan and Perera, 2012). Previous research has pointed toward the sluggish reaction for change in the accounting curriculum relative to external demands (Harvey, 2004; Pan and Perera, 2012). The results of this study also have resonating effects for accounting practitioners. The marketplace expects accountants to be “knowledge professionals” (Carnegie and Napier, 2010). Regulators continue to ask auditors to find more fraud and understand financial valuation (Pan and Perera, 2012).
Social implications
Contemporary accounting practice is moving beyond the scope of quantitative recording of historical financial information. Ignoring integral market transformations could result in lower quality audits with corresponding increased litigation against auditors for negligence (Pearson, 2011).
Originality/value
This study is important for several reasons. First, users of financial statements have expressed the necessity for auditors to acquire financial valuation skills (Christensen et al. (2012). Therefore, the evidence obtained from users of financial statements in this research will be critical guidance to reconcile expectations. Second, accounting educators have not provided a significant response to teaching fair value concepts in the university curriculum (Carlino, 2012; Hanson, 2013). This research presents a clarion call to accounting educators to align university curriculum toward market expectations (Christensen et al., 2012). Third, the practitioner community has also been criticized for audit deficiencies in fair value. It is critical to understand if additional training in financial valuation is necessary to improve the fair value judgments of practitioners and meet stakeholder’s expectations. Accordingly, the study provides a contribution to practice. Finally, this paper answers the call by Christensen et al. (2012) for future research on the topic of fair value: to “mirror the categories of recommendations of regulators and standard setters.”
Per Christensen and Sussi Handberg
Presents findings from an investigation of the adoption of different “abatement” technologies in 30 Danish firms, encompassing traditional iron manufacturers and electroplating…
Abstract
Presents findings from an investigation of the adoption of different “abatement” technologies in 30 Danish firms, encompassing traditional iron manufacturers and electroplating firms. The abatement measures were all instigated to improve environmental or occupational safety and health conditions. Reasons and incentives for these measures were investigated. Finds that there are big differences between the different types of firms. Moreover public regulation is the most common incentive for adopting abatement technologies. Internal forces in the company ‐ attitudes of management and employees ‐ were also found to have an essential influence, while economic considerations play only a minor role.
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Sumit Narula and Dhruv Sabharwal
Researchers, business professionals, and policymakers are now focusing on how disruptive innovations affect markets and business performance in the quickly changing business…
Abstract
Researchers, business professionals, and policymakers are now focusing on how disruptive innovations affect markets and business performance in the quickly changing business landscape of today. This study investigates the complexity of disruptive innovations and how they alter established organizational strategies and market structures. The study explores the core traits of disruptive innovations and looks at how they upend established business models and alter the structure of entire industries. This study employs a comprehensive literature review to identify the primary motivators behind disruptive innovations and their diverse impacts on market dynamics. It looks into how disruptive change is sparked by evolving consumer behavior, flexible business models, and emerging technologies. Additionally, research examines how businesses use internal reorganizations and strategic alliances among other tactics to capitalize on and adjust to disruptive innovations. It also examines how market leaders deal with these difficulties in an effort to stay competitive, shedding light on the possible risks and uncertainties related to disruptive innovations. It also highlights how crucial it is for organizations to have innovative cultures and proactive adaptation in order to prosper in a time of swift technological advancements.
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This study aims to analyze why listed Taiwanese firms uniquely rejected the early adoption of International Financial Reporting Standards (IFRS) in 2012. It investigates the…
Abstract
Purpose
This study aims to analyze why listed Taiwanese firms uniquely rejected the early adoption of International Financial Reporting Standards (IFRS) in 2012. It investigates the underlying decision-making processes behind this policy reluctance to further understand the continuous phenomenon of rare voluntary IFRS adoption.
Design/methodology/approach
It reports on fieldwork evidence obtained in situ by in-depth interviewing in Mandarin. It uses qualitative methods, complemented by quantitative cost-benefit metrics of IFRS adoption. It presents five diverse illustrative case-study vignettes, using a judgment sample based on expert opinion.
Findings
While the net-benefits of implementing IFRS varied across firms, this study’s unanimous finding was that no firms (in the sample or population) adopted IFRS early, despite stated intentions to the contrary. The key reasons for shunning early IFRS adoption were found to be frequent changes in regulations, insufficient benefits from adopting IFRS and the undermining of comparability across companies, compounded with scarce preparation time. Further, this study found that the Taiwanese accounting regulator’s reluctance toward IFRS adoption, partly caused by a long-standing US influence, contributed to this anomalous outcome.
Practical implications
This study recommends two critical policy changes: more realistic timelines and less frequent regulatory changes.
Originality/value
To the best of the authors’ knowledge, this is the first study to investigate the reasons behind the anomaly of no early adoption of IFRS in Taiwan, using new primary data and illustrative case studies. Its novelty lies in extending understanding beyond the existing quantitative literature on accounting standards, using new “thick” qualitative evidence on motives for such choices and decision-making processes, which have been neglected in previous work.