4,397 research outputs found

    Moral property rights in bargaining

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    negotiation

    Quasi-free Standing Epitaxial Graphene on SiC by Hydrogen Intercalation

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    Quasi-free standing epitaxial graphene is obtained on SiC(0001) by hydrogen intercalation. The hydrogen moves between the 6root3 reconstructed initial carbon layer and the SiC substrate. The topmost Si atoms which for epitaxial graphene are covalently bound to this buffer layer, are now saturated by hydrogen bonds. The buffer layer is turned into a quasi-free standing graphene monolayer with its typical linear pi-bands. Similarly, epitaxial monolayer graphene turns into a decoupled bilayer. The intercalation is stable in air and can be reversed by annealing to around 900 degrees Celsius.Comment: Accepted for publication in Physical Review Letter

    Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry

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    We examine the causes and consequences of European real estate firms' decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor demand for fair value information-reflected in more dispersed ownership-and a firm's commitment to transparency increase the likelihood of providing fair values prior to their required provision under International Accounting Standard 40 - Investment Property. We also find that firms not providing these fair values face higher information asymmetry. However, we fail to find that the relatively higher information asymmetry was reduced following mandatory adoption of IFRS. Rather, we find that differences in information asymmetry largely remain. Taken together, this evidence suggests that common adoption of fair value accounting due to the mandatory adoption of IFRS does not necessarily level the informational playing field.Fair value, disclosure, IFRS, information asymmetry

    Constitutional Law - Municipal Corporations - Uniform Laws

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    Constitutional Law - Municipal Corporations - Uniform Laws

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    Dynamics of a strongly interacting Fermi gas: the radial quadrupole mode

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    We report on measurements of an elementary surface mode in an ultracold, strongly interacting Fermi gas of 6Li atoms. The radial quadrupole mode allows us to probe hydrodynamic behavior in the BEC-BCS crossover without being influenced by changes in the equation of state. We examine frequency and damping of this mode, along with its expansion dynamics. In the unitarity limit and on the BEC side of the resonance, the observed frequencies agree with standard hydrodynamic theory. However, on the BCS side of the crossover, a striking down shift of the oscillation frequency is observed in the hydrodynamic regime as a precursor to an abrupt transition to collisionless behavior; this indicates coupling of the oscillation to fermionic pairs.Comment: 11 pages, 11 figures v2: minor change
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