Les effets de l'adoption obligatoire des normes IFRS sur les incorporels : le cas de la France.

International audienceCet article examine les effets de l'adoption obligatoire des IFRS sur les incorporels, dans le contexte français. Utilisant un échantillon de 83 entreprises issues du SBF 120, nous recherchons une typologie des pratiques comptables liées aux incorporels à la période de transition aux IFRS. Les résultats font ressortir trois classes d'entreprises affectées différemment par le passage aux normes internationales. La première classe est caractérisée par un changement important avec une forte augmentation du goodwill liée au retraitement d'immobilisations incorporelles comme les parts de marché. Elle permet d'illustrer la spécificité de la réglementation française. La deuxième classe se caractérise par une stabilité s'expliquant par le poids prédominant du goodwill sous référentiel français. Enfin la troisième classe ne subit pas non plus de changement compte tenu de la présence de marques en normes françaises. Le phénomène d'inertie décrit par Nobes (2006) selon lequel les traitements comptables pré-IFRS pourraient perdurer sous IFRS est vérifié

Les effets de l'adoption obligatoire des normes IFRS sur les incorporels : le cas de la France.

Cet article examine les effets de l'adoption obligatoire des IFRS sur les incorporels, dans le contexte français. Utilisant un échantillon de 83 entreprises issues du SBF 120, nous recherchons une typologie des pratiques comptables liées aux incorporels à la période de transition aux IFRS. Les résultats font ressortir trois classes d'entreprises affectées différemment par le passage aux normes internationales. La première classe est caractérisée par un changement important avec une forte augmentation du goodwill liée au retraitement d'immobilisations incorporelles comme les parts de marché. Elle permet d'illustrer la spécificité de la réglementation française. La deuxième classe se caractérise par une stabilité s'expliquant par le poids prédominant du goodwill sous référentiel français. Enfin la troisième classe ne subit pas non plus de changement compte tenu de la présence de marques en normes françaises. Le phénomène d'inertie décrit par Nobes (2006) selon lequel les traitements comptables pré-IFRS pourraient perdurer sous IFRS est vérifié.Analyse typologique, Goodwill, Incorporels, IFRS, transition.

The Casimir energy of skyrmions in the 2+1-dimensional O(3)-model

One-loop quantum corrections to the classical vortices in 2+1 dimensional O(3)-models are evaluated. Skyrme and Zeeman potential terms are used to stabilize the size of topological solitons. Contributions from zero modes, bound-states and scattering phase-shifts are calculated for vortices with winding index n=1 and n=2. For both cases the S-matrix shows a pronounced series of resonances for magnon-vortex scattering in analogy to the well-established baryon resonances in hadron physics, while vortices with n>2 are already classically unstable against decay. The quantum corrections destabilize the classically bound n=2 configuration. Approximate independence of the results with respect to changes in the renormalization scale is demonstrated.Comment: 24 pages LaTeX, 14 figure

Trusting the Moral Judgments of a Robot: Perceived Moral Competence and Humanlikeness of a GPT-3 Enabled AI

Advancements in computing power and foundational modeling have enabled artificial intelligence (AI) to respond to moral queries with surprising accuracy. This raises the question of whether we trust AI to influence human moral decision-making, so far, a uniquely human activity. We explored how a machine agent trained to respond to moral queries (Delphi, Jiang et al., 2021) is perceived by human questioners. Participants were tasked with querying the agent with the goal of figuring out whether the agent, presented as a humanlike robot or a web client, was morally competent and could be trusted. Participants rated the moral competence and perceived morality of both agents as high yet found it lacking because it could not provide justifications for its moral judgments. While both agents were also rated highly on trustworthiness, participants had little intention to rely on such an agent in the future. This work presents an important first evaluation of a morally competent algorithm integrated with a human-like platform that could advance the development of moral robot advisors

Dynamics of topological solitons in two-dimensional ferromagnets

Dynamical topological solitons are studied in classical two-dimensional Heisenberg easy-axis ferromagnets. The properties of such solitons are treated both analytically in the continuum limit and numerically by spin dynamics simulations of the discrete system. Excitation of internal mode causes orbital motion. This is confirmed by simulations.Comment: LaTeX, 15 pages, 6 figure

Evidence for the positive-strangeness pentaquark Θ+\Theta^+ in photoproduction with the SAPHIR detector at ELSA

The positive--strangeness baryon resonance $\Theta^+$ is observed in photoproduction of the $\rm nK^+K^0_s$ final state with the SAPHIR detector at the Bonn ELectron Stretcher Accelerator ELSA. It is seen as a peak in the $\rm nK^+$ invariant mass distribution with a $4.8\sigma$ confidence level. We find a mass $\rm M_{\Theta^+} = 1540\pm 4\pm 2$ MeV and an upper limit of the width $\rm \Gamma_{\Theta^+} < 25$ MeV at 90% c.l. From the absence of a signal in the $\rm pK^+$ invariant mass distribution in $\rm\gamma p\to pK^+K^-$ at the expected strength we conclude that the $\Theta^+$ must be isoscalar.Comment: 9 pages, 4 figure

Flavored exotic multibaryons and hypernuclei in topological soliton models

The energies of baryon states with positive strangeness, or anti-charm (-beauty) are estimated in chiral soliton approach, in the "rigid oscillator" version of the bound state soliton model proposed by Klebanov and Westerberg. Positive strangeness states can appear as relatively narrow nuclear levels (Theta-hypernuclei), the states with heavy anti-flavors can be bound with respect to strong interactions in the original Skyrme variant of the model (SK4 variant). The binding energies of anti-flavored states are estimated also in the variant of the model with 6-th order term in chiral derivatives in the lagrangian as solitons stabilizer (SK6 variant). The latter variant is less attractive, and nuclear states with anti-charm or anti-beauty can be unstable relative to strong interactions. The chances to get bound hypernuclei with heavy antiflavors are greater within "nuclear variant" of the model with rescaled model parameter (Skyrme constant e or e' decreased by ~30%) which is expected to be valid for baryon numbers greater than B ~10. The rational map approximation is used to describe multiskyrmions with baryon number up to ~30 and to calculate the quantities necessary for their quantization (moments of inertia, sigma-term, etc.).Comment: 24 pages, 7 table

How to measure the parity of the Θ+\Theta^+ in p⃗p⃗\vec p\vec p collisions

Triggered by a recent paper by Thomas, Hicks and Hosaka, we investigate which observables can be used to determine the parity of the $\Theta^+$ from the reaction $\vec p\vec p \to \Sigma^+\Theta^+$ near its production threshold. In particular, we show that the sign of the spin correlation coefficient $A_{xx}$ for small excess energies yields the negative of the parity of the $\Theta^+$. The argument relies solely on the Pauli principle and parity conservation and is therefore model--independent.Comment: References completed, discussion on possible influence of background added; conclusions unchange

Strangeness, charm and bottom in a chiral quark-meson model

In this paper we investigate an SU(3) extension of the chiral quark-meson model. The spectra of baryons with strangeness, charm and bottom are considered within a "rigid oscillator" version of this model. The similarity between the quark part of the Lagrangian in the model and the Wess-Zumino term in the Skyrme model is noted. The binding energies of baryonic systems with baryon number B=2 and 3 possessing strangeness or heavy flavor are estimated. The results obtained are in good qualitative agreement with those obtained previously in the topological soliton (Skyrme) model.Comment: 12 pages, no figures. Journal ref: submitted to Nucl.Phys.