7,790 research outputs found

    Economic implications of corporate financial reporting in brazilian and european financial markets

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    The main objective of this study is to determine how the people involved in the accounting process consider the role of accounting information in an economic environment where capital markets play a major role. The study is also aimed at determining whether International Financial Reporting Standards (IFRS) will help fulfill this role. To this end, we compare the perceptions of financial officers, financial analysts and auditors, using Europe as a proxy for a highly developed capital market environment and Brazil as a proxy for a less developed capital market environmentEconomic implications ; corporate financial reporting ; brazil ; europe ; financial markets

    Alterity, Otherness and Journalism: From Phenomenology to Narration of Modes of Existence

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    In a theoretical reflection, the aim of this paper is primarily to discuss alterity in journalism. We believe that journalism plays a fundamental role in the construction of knowledge on similarities and differences between human beings, stressing social diversity as one of its purposes. We associate the concept of otherness, understood as a singular mode of existence of the “other”, with the purpose of journalism and with actions of empathy, sympathy and compassion. Based on a phenomenological perspective, we discuss the importance of the meeting between the "self" and the "other", as well as the ability of journalists to perceive and narrate on the aspects that shape the identities of human beings. Moreover, we discuss otherness in journalistic narratives, approaching the relation between the lifeworld and the world of text..

    Supernova 1996L: evidence of a strong wind episode before the explosion

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    Observations of the type II SN 1996L reveal the presence of a slowly expanding (V~700$ km/s) shell at ~ 10^(16) cm from the exploding star. Narrow emission features are visible in the early spectra superposed on the normal SN spectrum. Within about two months these features develop narrow symmetric P-Cygni profiles. About 100 days after the explosion the light curve suddenly flattens, the spectral lines broaden and the Halpha flux becomes larger than what is expected from a purely radioactive model. These events are interpreted as signatures of the onset of the interaction between the fast moving ejecta and a slowly moving outer shell of matter ejected before the SN explosion. At about 300 days the narrow lines disappear and the flux drops until the SN fades away, suggesting that the interaction phase is over and that the shell has been swept away. Simple calculations show that the superwind episode started 9 yr before the SN explosion and lasted 6 yr, with an average dM/dt=10^(-3) M_solar/yr. Even at very late epochs (up to day 335) the typical forbidden lines of [OI], CaII], [FeII] remain undetected or very weak. Spectra after day 270 show relatively strong emission lines of HeI. These lines are narrower than other emission lines coming from the SN ejecta, but broader than those from the CSM. These high excitation lines are probably the result of non-thermal excitation and ionization caused by the deposition of the gamma-rays emitted in the decay of radioactive material mixed in the He layer.Comment: 8 pages, 6 figures, Latex, To appear in M.N.R.A.

    Swampland conjecture in f(R)f(R) gravity by the Noether Symmetry Approach

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    Swampland conjecture has been recently proposed to connect early time cosmological models with the string landscape, and then to understand if related scalar fields and potentials can come from some fundamental theory in the high energy regime. In this paper, we discuss swampland criteria for f(R)f(R) gravity considering models where duality symmetry is present. In this perspective, specific f(R)f(R) models can naturally belong to the string landscape. In particular, it is possible to show that duality is a Noether symmetry emerging from dynamics. The selected f(R)f(R) models, satisfying the swampland conjecture, are consistent, in principle, with both early and late-time cosmological behaviors.Comment: 11 pages, 1 figure, accepted for publication in Physical Review

    Primordial Non-Gaussianities of inflationary step-like models

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    We use Minkowski Functionals to explore the presence of non-Gaussian signatures in simulated cosmic microwave background (CMB) maps. Precisely, we analyse the non-Gaussianities produced from the angular power spectra emerging from a class of inflationary models with a primordial step-like potential. This class of models are able to perform the best-fit of the low-ℓ\ell `features', revealed first in the CMB angular power spectrum by the WMAP experiment and then confirmed by the Planck collaboration maps. Indeed, such models generate oscillatory features in the primordial power spectrum of scalar perturbations, that are then imprinted in the large scales of the CMB field. Interestingly, we discover Gaussian deviations in the CMB maps simulated from the power spectra produced by these models, as compared with Gaussian Λ\LambdaCDM maps. Moreover, we also show that the kind and level of the non-Gaussianities produced in these simulated CMB maps are compatible with that found in the four foreground-cleaned Planck maps. Our results indicate that inflationary models with a step-like potential are not only able to improve the best-fit respect to the Λ\LambdaCDM model accounting well for the `features' observed in the CMB angular power spectrum, but also suggesting a possible origin for certain non-Gaussian signatures observed in the Planck data.Comment: 15 pages, 9 figure