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In this article the author discovers a most economic method of velocity calculation of ocean currents with the help of salinity measurements at different depths instead of density measurements‐method that has been followed by the midshipmen and marine research fellows. He also presents all possible applications of ocean currents in the development of navigation, navy, power and energy‐production, oceanography, meteorology, food and medicine‐supplies. The application of ocean current dynamics on ecological life is elaborated in the case of different kinds of fish and amphibian life. The ethico‐scientific implications of these case studies are based on the knowledge of harmonious interactions that exist between the inanimate natural world (ocean currents), the animate natural world (amphibian life) and the human world.

This paper aims to present the physics of climate and climate change in an accessible manner to the layman in the context of shifting spheres.

This paper presents the physics of climate and climate change in an accessible manner to the layman in the context of shifting spheres. This is a viewpoint and more of a literature review than new findings.

Earth's climate is changing due to man's influence.

Climate change will be a major factor in the future of our society.

The text is original. The information is not. There is recent information in this article. The author even updated things during the review process. The science is always improving.

Taking its cue from the UK government's declaration that every new home should be ‘zero-carbon’ by 2016, this paper explores how close a flexible, prototype-housing model might come to meeting this target (accepting that there is currently some ambiguity between the respective official ‘zero-carbon’ definitions regarding off-site renewable supply). The prime aim is to design economically (affordable by housing associations) to the European ‘passive house’ standard of no more than 15 kWh/m2 for space heating and a maximum total consumption of 70 kWh/m2 adding in hot water and electricity. The model also prioritizes generous access to sunlight and daylight, as well as realistic levels of air change in a low-volume, intensively occupied scenario. Associated aims are: a) to meet thermal loads without use of fossil fuels such as gas or oil; and b) to employ architecturally integrated active solar thermal and electrical arrays to respectively meet at least one third of the water heating and electrical loads. Micro-wind generation is excluded from the study as too site-dependent. A subsidiary agenda is to achieve a flexible plan in terms of orientation and access, and to provide utility facilities that support the environmental strategy (e.g. drying clothes without compromising energy use or air quality). The paper goes on to address equivalent prospects for retrofit, briefly discusses institutional and other barriers to achievement, and muses on how much of the balance of the electrical demand can be met renewably in Scotland in the near future.

The present study provides a comprehensive review of the advancements in five active heating modes for cold-proof clothing as of 2021. It aims to evaluate the current state of research for each heating mode and identify their limitations. Further, the study provides insights into the optimization of intelligent temperature control algorithms and design considerations for intelligent cold-proof clothing.

This article presents a classification of active heating systems based on five different heating principles: electric heating system, solar heating system, phase-change material (PCM) heating system, chemical heating system and fluid/air heating system. The systems are analyzed and evaluated in terms of heating principle, research advancement, scientific challenges and application potential in the field of cold-proof clothing.

The rational utilization of active heating modes enhances the thermal efficiency of cold-proof clothing, resulting in enhanced cold-resistance and reduced volume and weight. Despite progress in the development of the five prevalent heating modes, particularly with regard to the improvement and advancement of heating materials, the current integration of heating systems with cold-proof clothing is limited to the torso and limbs, lacking consideration of the thermal physiological requirements of the human body. Additionally, the heating modes of each system tend to be uniform and lack differentiation to meet the varying cold protection needs of various body parts.

The effective application of multiple heating modes helps the human body to maintain a constant body temperature and thermal equilibrium in a cold environment. The research of heating mode is the basis for realizing the temperature control of cold-proof clothing and provides an effective guarantee for the future development of the intelligent algorithms for temperature control of non-uniform heating of body segments.

The integration of multiple heating modes ensures the maintenance of a constant body temperature and thermal balance for the wearer in cold environments. The research of heating modes forms the foundation for the temperature regulation of cold-proof clothing and lays the groundwork for the development of intelligent algorithms for non-uniform heating control of different body segments.

The present article systematically reviews five active heating modes suitable for use in cold-proof clothing and offers guidance for the selection of heating systems in future smart cold-proof clothing. Furthermore, the findings of this research provide a basis for future research on non-uniform heating modes that are aligned with the thermal physiological needs of the human body, thus contributing to the development of cold-proof clothing that is better suited to meet the thermal needs of the human body.

In Northern Regions, ice covers that form on rivers, streams, and lakes with the onset of winter, cause various problems related to winter navigation and pollution dispersion among others. Warm water, from industrial plants, discharged into these rivers cause partial or total melting of the ice cover over considerable distances. The present work investigates the melting of a thin non‐uniform ice cover subject to varying water and air temperatures under turbulent flow conditions. A two‐dimensional depth averaged turbulence model coupled with a heat transfer model is used to simulate laboratory conditions of ice cover melting. Computational results were compared with experimental investigations. The average melting of the ice cover was found to be in close agreement with the experimental measurements with the exception of the leading edge region.

The purpose of this paper is to investigate whether is Belgrade (Serbia) suitable candidate for introduction of Heat Health Warning System (HHWS). Belgrade has high population density, considerable share of built up area and lot of multi floor buildings that are factors of heat-health vulnerability.

The authors analyzed the impact of weather conditions on human health in Belgrade during the summer 2007 that was extremely warm in Southeastern Europe and Serbia. Daily cardiovascular, cerebrovascular and respiratory mortality counts were used in Poisson regression model with air temperature as predictor variable. Also, three different heat wave indices (Warm Spell Duration Index, apparent temperature and index based on daily minimum temperature) were tested in order to estimate their ability to capture episodes with mortality higher than expected.

The temperature has the highest influence on cerebrovascular and cardiovascular mortality, while slightly modifies respiratory mortality. According to regression equation, a 1°C increase in mean daily temperature is associated with a 4.6 percent (p<0.0001), 2.2 percent (p<0.0001) and 1.6 percent (insignificant for p<0.10) increase in cerebrovascular, cardiovascular and respiratory mortality, respectively.

Even thought the Law recognizes the heat wave as natural hazard, there is no concrete measures and action for prevention of excess mortality. It is shown that extreme temperature had numerous social consequences on city's residents in the summer 2007. Given the results the authors got, it is recommended that the HHWS should be implemented in health protection plans in Belgrade.

The purpose of this paper is to explore inter-organizational interactions that might result in prolonged decoupling between central governments' ideas and local governments' practices during the reform of an institutional field (i.e. healthcare).

The paper is based on a qualitative study of the centrally directed reform of the healthcare financing system in Ukraine and focusses on practices and reform ideas from 1991 to 2016.

The findings show that, for more than 25 years, local governments, as providers of healthcare services, faced two major problems associated with drawbacks of the healthcare financial system: line-item budgeting and fragmentation of healthcare funds. Over 25 years, central government's attempts to reform the healthcare financing system did not comprehensively or systematically address the stated problems. The reformers' ideas seemed to focus on creating reform agendas and issuing new laws, instead of paying attention to challenges in local practices.

This article has two main points that are relevant for practitioners. First, it calls for greater involvement from local actors during all stages of public sector reforms, in order to ensure the relevance of developed reform strategies. Second, it points to potential challenges that central governments may face when conducting healthcare financing system reforms in transitional economies.

The paper's contribution is twofold: it outlines reasons for problematic implementation of healthcare financing system reform in Ukraine and explains them through a “reverse decoupling” concept.

By mobilizing the empirical setting of a megaproject, this study problematizes public budgeting as participatory practice. The authors suggest that megaprojects are prone to democratic legitimacy challenges due to a long history of cost overruns, which provides stakeholders with a chance to dramatize a budgetary controversy.

Through article and document data, the authors reconstructed a controversy that emerged around the budget of Stockholm/Åre’s candidature for the Olympic Winter Games 2026. The authors used Boltanski and Thévenot's (2006) orders of worth to systematically analyze the justification work of key stakeholder groups involved in the controversy.

This study illustrates that a budgetary controversy was actively maintained by stakeholder groups, which resulted in a lack of public support and the eventual demise of the Olympic candidature. As such, the authors provide a more nuanced understanding of public budgeting as a controversy-based process vis-à-vis a wider public with regard to the broken institution of megaprojects.

This study suggests more attention to the disruptive power of public scrutiny and the dramatization of budgeting in megaprojects. In this empirical case, the authors show how stakeholders tend to take their technical concerns too far in order to challenge a budget, even though megaprojects generally provide an ill-suited setting for accurate forecasts.

While studies around the financial legacies of megaprojects have somewhat matured, very few have looked at pitching them. However, the authors argue that megaprojects are increasingly faced with financial skepticism upon their approval upfront.

The purpose of this polyphonic paper is to report on interdisciplinary discussions on the state-of-the-art and future of public sector accounting research (PSAR). The authors hope to enliven the debates of the past and future developments in terms of context, themes, theories, methods and impacts in the field of PSAR by the exchanges they include here.

This polyphonic paper adopts an interdisciplinary approach. It brings into conversation ideas, views and approaches of several scholars on the actual and future developments of PSAR in various contexts, and explores potential implications.

This paper has brought together scholars from a plurality of disciplines, research methods and geographical areas, showing at the same time several points of convergence on important future themes (such as accounting as a mean for public, accounting, hybridity and value pluralism) and enabling conditions (accounting capabilities, profession and digitalisation) for PSA scholarship and practice, and the richness of looking at them from a plurality of perspectives.

Exploring these past and future developments opens up the potential for interesting theoretical insights. A much greater theoretical and practical reconsideration of PSAR will be fostered by the exchanges included here.

In setting out a future research agenda, this paper fosters theoretical and methodological pluralism in the interdisciplinary research community interested in PSAR in various contexts. The discussion perspectives presented in this paper constitute not only a basis for further research in this relevant accounting area on the role, status and developments of PSAR but also creative potential for practitioners to be more reflective on their practices and also intended and united outcomes of such practices.

This paper aims to examine how remote (i.e. global, regional or divisional) management accountants communicate in interpersonal contacts with operational managers when trying to exert influence on them.

An ethnographic field study focusing on budgetary control meetings between regional management accountants and operational managers is used as the basis for a micro-level analysis of situated face-to-face interactions and communicative influence tactics.

Remote management accountants mainly use soft rather than hard influence tactics. They, furthermore, employ what is referred to as “panoramic knowledge” gained explicitly from their structurally as well as physically removed “meta-positioning” to suggest certain measures to operational managers that have proved successful in other units and – by doing so – try to exert influence on these managers. Moreover, they use information that they gain in their position in between senior and operational managers by acting as “double agents” – that is, informing operational managers about senior managers’ focus as well as making transparent to operational managers that they will inform senior management about specific operational matters. By doing so, they try to prompt operational managers to address these issues. Additionally, strengthening their verbally articulated suggestions, as “minute takers” they are able to document their suggestions by moving from spoken to a more binding written text. Through these purposeful and rather unobtrusive tactics, remote management accountants try to take influence on operational managers without generating their resistance.

The paper shows how remote management accountants (as staff members) can skillfully turn their apparently powerless position within the organization into a source of strength to exert influence on operational managers.