269 research outputs found
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 in photoproduction with the SAPHIR detector at ELSA
The positive--strangeness baryon resonance is observed in
photoproduction of the final state with the SAPHIR detector at
the Bonn ELectron Stretcher Accelerator ELSA. It is seen as a peak in the invariant mass distribution with a confidence level. We find
a mass MeV and an upper limit of the width
MeV at 90% c.l. From the absence of a signal in
the invariant mass distribution in at the
expected strength we conclude that the 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 in collisions
Triggered by a recent paper by Thomas, Hicks and Hosaka, we investigate which
observables can be used to determine the parity of the from the
reaction near its production threshold. In
particular, we show that the sign of the spin correlation coefficient
for small excess energies yields the negative of the parity of the .
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.
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