Looking for an Accounting Identity : The Case of Romania during the 20th Century

This article aims to provide a longitudinal presentation of developments in Romanian accounting during the 20th century and to propose a neo-institutional explanation of this evolution. The historical research methodology employed here is complex. We use a constructive research philosophy, an inductive research approach, a mixture of research types (narrative, oral and interpretative histories), content analysis as our research method and four types of data collection (archives, secondary data, observations and interviews). The interpretative analysis is based on the neo-institutional theoretical framework. The study identifies a “homeAgrown”, normative influence in Romanian accounting practices during the first 50 years of the twentieth century, a coercive one, imposed until 1989, by a centralized communist system, and from 1989 to the present, a mixed isomorphism oriented around French, European and International accounting systems. Lacking a period of introspection, the authors feel that there is little hope that Romanian accounting will reA discover its unique culture, or will manage to build upon or improve its indigenous base in the current international contextAccounting ; Historical approach ; Neo-institutionalism ; XXth century ; Romania

Looking for an Accounting Identity : The Case of Romania during the 20th Century

Cahier de recherche n° 2010-03 E2This article aims to provide a longitudinal presentation of developments in Romanian accounting during the 20th century and to propose a neo-institutional explanation of this evolution. The historical research methodology employed here is complex. We use a constructive research philosophy, an inductive research approach, a mixture of research types (narrative, oral and interpretative histories), content analysis as our research method and four types of data collection (archives, secondary data, observations and interviews). The interpretative analysis is based on the neo-institutional theoretical framework. The study identifies a “homeAgrown”, normative influence in Romanian accounting practices during the first 50 years of the twentieth century, a coercive one, imposed until 1989, by a centralized communist system, and from 1989 to the present, a mixed isomorphism oriented around French, European and International accounting systems. Lacking a period of introspection, the authors feel that there is little hope that Romanian accounting will reA discover its unique culture, or will manage to build upon or improve its indigenous base in the current international contex

Probabilistic representation for solutions of an irregular porous media type equation: the degenerate case

We consider a possibly degenerate porous media type equation over all of $\R^d$ with $d = 1$, with monotone discontinuous coefficients with linear growth and prove a probabilistic representation of its solution in terms of an associated microscopic diffusion. This equation is motivated by some singular behaviour arising in complex self-organized critical systems. The main idea consists in approximating the equation by equations with monotone non-degenerate coefficients and deriving some new analytical properties of the solution

Dissipative structure formation in cold-rolled Fe and Ni during heavy ion irradiation

We report 4-probe resistivity measurements of cold-rolled Ni and Fe during 100 MeV oxygen ion irradiation, at 300K. The resistivity shows increase and saturation, marked by jumps. Employing 200 MeV silver ion irradiation of Fe and Si(100) and topographically identifying strain at an artificial interface in the latter, we assign the resistivity behavior to atomic rearrangements arising from dissipation of incident ion energy at internal interfaces of Ni and Fe, with positive feedback.}Comment: RevTex+ 7 Postscript figures; Fig 2 (topograph) available on demand to [email protected]. To appear in Phys Rev Let

Weak formulation for singular diffusion equation with dynamic boundary condition

In this paper, we propose a weak formulation of the singular diffusion equation subject to the dynamic boundary condition. The weak formulation is based on a reformulation method by an evolution equation including the subdifferential of a governing convex energy. Under suitable assumptions, the principal results of this study are stated in forms of Main Theorems A and B, which are respectively to verify: the adequacy of the weak formulation; the common property between the weak solutions and those in regular problems of standard PDEs.Comment: 23 page

The Compositional Nature of Verb and Argument Representations in the Human Brain

How does the human brain represent simple compositions of objects, actors,and actions? We had subjects view action sequence videos during neuroimaging (fMRI) sessions and identified lexical descriptions of those videos by decoding (SVM) the brain representations based only on their fMRI activation patterns. As a precursor to this result, we had demonstrated that we could reliably and with high probability decode action labels corresponding to one of six action videos (dig, walk, etc.), again while subjects viewed the action sequence during scanning (fMRI). This result was replicated at two different brain imaging sites with common protocols but different subjects, showing common brain areas, including areas known for episodic memory (PHG, MTL, high level visual pathways, etc.,i.e. the 'what' and 'where' systems, and TPJ, i.e. 'theory of mind'). Given these results, we were also able to successfully show a key aspect of language compositionality based on simultaneous decoding of object class and actor identity. Finally, combining these novel steps in 'brain reading' allowed us to accurately estimate brain representations supporting compositional decoding of a complex event composed of an actor, a verb, a direction, and an object.Comment: 11 pages, 6 figure

Zirconium oxidation under high energy heavy ion irradiation

This paper concerns the study of zirconium oxidation under irradiation with high energetic Xe ions. The irradiations were performed on the IRRSUD beam line at GANIL (Caen). The oxygen partial pressure was fixed at 10$^{-3}$ Pa and two temperature conditions were used, either 480$\circ$C reached by Joule effect heating or 280$\circ$C due to Xe energy deposition. Zirconia was fully characterized by Rutherford Backscattering Spectrometry, Transmission Electron Microscopy and Grazing Angle X-ray Diffraction. Apparent diffusion coefficients of oxygen in ZrO2 were determined from these experiments by using a model which takes into account a surface exchange between oxygen gas and the ZrO2 surface. These results are compared with thermal oxidation data

South Korea's automotive labour regime, Hyundai Motors’ global production network and trade‐based integration with the European Union

This article explores the interrelationship between global production networks(GPNs) and free trade agreements (FTAs) in the South Korean auto industry and its employment relations. It focuses on the production network of the Hyundai Motor Group (HMG) — the third biggest automobile manufacturer in the world — and the FTA between the EU and South Korea. This was the first of the EU’s ‘new generation’ FTAs, which among other things contained provisions designed to protect and promote labour standards. The article’s argument is twofold. First, that HMG’s production network and Korea’s political economy (of which HMG is a crucial part) limited the possibilities for the FTA’s labour provisions to take effect. Second, that the commercial provisions in this same FTA simultaneously eroded HMG’s domestic market and corporate profitability, leading to adverse consequences for auto workers in the more insecure and low-paid jobs. In making this argument, the article advances a multiscalar conceptualization of the labour regime as an analytical intermediary between GPNs and FTAs. It also provides one of the first empirical studies of the EU–South Korea FTA in terms of employment relations, drawing on 105 interviews with trade unions, employer associations, automobile companies and state officials across both parties

Increasing Detection Performance of Surveillance Sensor Networks

We study a surveillance wireless sensor network (SWSN) comprised of small and low-cost sensors deployed in a region in order to detect objects crossing the field of interest. In the present paper, we address two problems concerning the design and performance of an SWSN: optimal sensor placement and algorithms for object detection in the presence of false alarms. For both problems, we propose explicit decision rules and efficient algorithmic solutions. Further, we provide several numerical examples and present a simulation model that combines our placement and detection methods