The Value of Statelessness Legal Protection when Representing Stateless Persons Seeking Sanctuary in the UK

Nationality is a major component of refugee status. All other elements of the refugee definition have no traction if nationality is not first identified - or found to be inexistent. Identifying (the lack of) nationality also impacts refugee statusdetermination (RSD). Hitherto, statelessness can be difficult to prove - especially in cases where the applicant has lost their identity documentation, or has had it stolen or destroyed during displacement. Although not all refugees are stateless and not all stateless people are refugees, there is a significant overlap between these two categories. Indeed, statelessness can be both a cause and a result of forced displacement. Therefore, the determination of statelessness plays an important role in the success - or failure - of securing refugee status. Moreover, in cases where refugee status is difficult to prove, securing protection under the 1954 Statelessness Convention emerges as a valuable alternative. The present article explores the importance of identifying and proving statelessness for asylum-seekers. Ultimately, it argues for a reconsideration of how statelessness and its potential recognition protect people seeking sanctuary. In cases where refugee status is difficult or impossible to establish, practitioners should make use of the statelessness procedure

Orthogonal Chirp Division Multiplexing for High-Speed Terahertz Wireless Systems

6G systems are expected to operate in the THz bandto support ultra-high data rates. However, severe propagationimpairments in THz channels pose significant challenges. Thispaper presents a new channel model and numerical analysisof a THz system using orthogonal chirp division multiplexing(OCDM). The system includes chirped waveforms at 300 GHz,minimum mean square error (MMSE) equalization, amplitudemodulation, and three ray-tracing-derived indoor environments:spacious hall, long corridor, and empty room. Results showOCDM enhances resilience to multipath effects, especially forlower-order modulations. The findings highlight OCDM withenvironment-aware techniques as a robust solution for futureTHz communication

Uncertainty Quantification of Multimodal Models

Multimodal classification models, particularly those designed for fine-grained tasks, offer significant potential for various applications. However, their inability to effectively manage uncertainty often hinders their effectiveness. This limitation can lead to unreliable pre-dictions and suboptimal decision-making in real-world scenarios. We propose integrating conformal prediction into multimodal classification models to address this challenge. Conformal prediction is a robust technique for quantifying uncertainty by generating sets of plausible classifications for unseen data. These sets are accompanied by guaranteed confidence levels, providing a transparent assessment of the model’s pre-diction reliability. By integrating conformal prediction, our objective is to increase the reliability and trustworthiness of multimodal classification models, thereby enabling more informed decision-making in contexts where uncertainty is a significant factor

Response to the Financial Accounting Standards Board’s “Proposed Accounting Standards Update—Government Grants (Topic 832):Accounting for Government Grants by Business Entities”

This paper summarizes a comment letter we submitted to the Financial Accounting Standards Board in March 2025 in response to its Proposed Accounting Standards Update on accounting for government grants by business entities. We submitted a comment letter at the request of the Financial Reporting Policy Committee, which is charged by the Financial Accounting and Reporting Section of the American Accounting Association with responding to requests for comment from standard setters on financial reporting issues. The proposed amendments aim to establish authoritative guidance on accounting for government grants received by business entities. We conclude that the proposed amendments will not provide decision-useful information to financial statement users. We detail the concerns underlying this conclusion and offer recommendations to address them. We also summarize findings from academic research and offer suggestions for future research