3,148 research outputs found
Dependence of the time-reading process of the Salecker--Wigner quantum clock on the size of the clock
It is shown in the present note that the degree of the complexity of the
time-reading process of the Salecker--Wigner clock depends on the size of the
clock. This dependence leads to a relation between the size and the accuracy of
the clock, and suggests a precise optimal value for the size in agreement with
the order of magnitude value established by Salecker and Wigner.Comment: 14 pages, 3 figure
FINANCIAL REPORTING IN THE LODGING INDUSTRY FROM THE SEGMENT REPORTING ASPECT
Quality of accounting reporting system reflects the accomplisheddevelopment stage of the accounting information system and its ability to satisfydifferent external and internal accounting information needs. One of the mostimportant sources of information about the efficiency of any business subject isfinancial statements. The paper considers the financial statements reportingrequirements for the Lodging Industry, which are set in (beside of the IASB and theFASB regulation) Uniform System of Accounts for the Lodging Industry (USALI).The aim of this paper is to disclose possibilities of Segment Reporting in the LodgingIndustry enterprises to demonstrate the true and fair view of theirs financialsituation. For business transparency, the most important accounting information arebased on segment reporting standards. Enterprises in the Lodging Industry to satisfyexternal and internal users needs have to set up theirs financial statements accordingto requirements of IAS 14 and SFAS 131. Furthermore, USALI methodology has to beadjusted to the real organizational structure and real information requirements ofparticular company.the lodging industry, IAS
On the use of projection operators in electrodynamics
In classical electrodynamics all the measurable quantities can be derived
from the gauge invariant Faraday tensor . Nevertheless, it is
often advantageous to work with gauge dependent variables. In [4],[2] and [8],
and in the present note too, the transformation of the vector potential in
Lorenz gauge to that in Coulomb gauge is considered. This transformation can be
done by applying a projection operator that extracts the transverse part of
spatial vectors. In many circumstances the proper projection operator is
replaced by a simplified transverse one. It is widely held that such a
replacement does not affect the result in the radiation zone. In this paper the
action of the proper and simplified transverse projections will be compared by
making use of specific examples of a moving point charge. It will be
demonstrated that whenever the interminable spatial motion of the source is
unbounded with respect to the reference frame of the observer the replacement
of the proper projection operator by the simplified transverse one yields, even
in the radiation zone, an erroneous result with error which is of the same
order as the proper Coulomb gauge vector potential itself.Comment: 15 pages, no figures, matched to the published versio
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