Observations of cosmic ray electrons between 2.7 and 21.5 MeV

Intensity of 2.7 to 21.5 MeV electrons in interplanetary space from Explorer 34 measurement

Electronics implementation of the solar neutron experiment

The electronic equipment design and function are discussed for the solar neutron counter experiment. Circuit diagrams are included

Spectral and spatial properties of solar microflares

Solar microflares are studied using both hard ( 28 keV) and soft (3.5 to 8.0 keV) X-ray observations. The soft X-ray events have durations 3 m at 0.1x maximum intensity, and typically have similar rise and decay times. The fastest decay observed was 15 s (1/e). Soft and hard X-ray intensities are uncorrelated. The events are very compact, consistent with a projected area approximately 8 x 8 inches. They are normally not associated with H alpha or type 3 emissions and their time profiles suggest a thermal origin at the top of the chromosphere. If the primary energy release site is in the corona, an energy transfer agent consistent with the observations is a non-thermal proton beam

Fast fluctuations of soft X-rays from active regions

A selection of short lived small soft X-ray bursts is studied using data from the Hard X-ray Imaging Spectrometer (HXIS), and the results are compared with the data from the Hard X-Ray Burst Spectrometer (HXRBS) with a view to understanding conditions at the onset of flares. Short-lived events provide an opportunity to study the radiation from the primary energy transfer process without confusion from the slowly-varying thermal X-ray emission which characterizes the decay of a large flare. The fast decay of the soft X-rays, only a few tens of seconds, suggests that they occur in the dense chromosphere. The results indicate that the short events may be signatures of several different phenomena, depending on their characteristics. Some events occur in association with reverse-drift type III bursts and simultaneous flaring elsewhere on the Sun, thus suggesting dumping of particles accelerated at a remote site. Some events have hard X-ray bursts and normal type III bursts associated with them, while others have neither. The latter events place strong constraints on the nonthermal electron population present

The starting conditions for an optically small solar gamma ray flare

It is suggested that optically small gamma-ray flares result from gradual pre-flare acceleration of protons over approximately 1,000 s by a series of magnetohydrodynamic shocks in the low corona. A fraction of the accelerated protons are trapped in the corona where they form a seed population for future acceleration. If the shock acceleration is sufficiently rapid proton energies may exceed the gamma-ray production threshold and trigger gamma-ray emission. This occurs without the total flare energy being necessarily large. Magnetic field geometry is an important parameter

Integrated reporting and assurance: where can research add value?

Purpose: This paper aims to provide insights into salient issues in the development of the Integrated Reporting () Framework, and emerging issues in the implementation of this Framework, with the aim of identifying opportunities for future research. The International Integrated Reporting Council (IIRC) has recently produced a reporting framework for the preparation of a concise, user-oriented corporate report which expands the scope of a company’s reporting using a multiple capitals concept and requires a description of a company’s business model, allowing a better communication of its value creation proposition. To gain international acceptance, the market-based benefits of adopting the framework must be demonstrated. Design/methodology/approach: The paper takes the form of an archival analysis of the responses to the IIRC’s public consultation phases, providing insights into arguments for and against salient aspects of the framework, and identifying issues that would benefit from future research. Findings: Identifying issues that arose during the framework preparation, this paper identifies a range of future research opportunities and outlines the research approaches by which academics can assess the costs and benefits of companies reporting in accordance with the Framework and assuring this information. Research limitations/implications: Research opportunities associated with the International () Framework and associated assurance are identified. Practical implications: This paper provides insights and details of the process of adoption of and has implications for adopters and assurance providers of integrated reports, standard setters and regulators. The development of a sophisticated business case informed by rigorous research will be critical to the further uptake of . Social implications: Research opportunities identified include the expansion of the Framework to reporting entities other than corporations, including government and not-for-profit organisations, as well as measurement and assurance of a broader array of capitals, including social capital. Originality/value: The paper identifies research opportunities from an archival analysis of the responses to the IIRC’s public consultation phases, providing insights into arguments for and against salient aspects of the framework that would benefit from future research.</p

Australian audit reports: 1996-2003

In 1996 Australia revised audit reporting standard AUS 702 to align with many of the concepts in the international audit reporting standard ISA 700. These included preventing auditors issuing a “subject to” qualified opinion, and permitting auditors to modify the audit report in specific circumstances by including an emphasis of matter (EoM) paragraph. This research examines the frequency with which different types of opinions are issued and the circumstances giving rise to the inclusion of an EoM paragraph, and compares the types of opinions issued by the major audit firms and for the various industry sectors over the period 1996-2003. © 2006 CPA Australia