A Novel (DDCC-SFG)-Based Systematic Design Technique of Active Filters

This paper proposes a novel idea for the synthesis of active filters that is based on the use of signal-flow graph (SFG) stamps of differential difference current conveyors (DDCCs). On the basis of an RLC passive network or a filter symbolic transfer function, an equivalent SFG is constructed. DDCCs’ SFGs are identified inside the constructed ‘active’ graph, and thus the equivalent circuit can be easily synthesized. We show that the DDCC and its ‘derivatives’, i.e. differential voltage current conveyors and the conventional current conveyors, are the main basic building blocks in such design. The practicability of the proposed technique is showcased via three application examples. Spice simulations are given to show the viability of the proposed technique

Cauchy-Stieltjes families with polynomial variance functions and generalized orthogonality

This paper studies variance functions of Cauchy-Stieltjes Kernel families generated by compactly supported centered probability measures. We describe several operations that allow us to construct additional variance functions from known ones. We construct a class of examples which exhausts all cubic variance functions, and provide examples of polynomial variance functions of arbitrary degree. We also relate Cauchy-Stieltjes Kernel families with polynomial variance functions to generalized orthogonality. Our main results are stated solely in terms of classical probability; some proofs rely on analytic machinery of free probability.Comment: Minor typos correcte

THE MEASUREMENT OF COMPLIANCE WITH INTERNATIONAL ISA700: THE CASE OF AUDIT REPORTS PUBLISHED BY THE BIG ACCOUNTING FIRMS IN TUNISIA

This article examines the form and content of auditor¿s report published by Tunisian auditors who represent international auditing firms. It measures the compliance of these reports with elements enumerated by International standard on auditing (ISA700). To reach this objective, an empirical study has been conducted based on an analysis of 42 audit reports published in the Tunisian context. The results show that in Tunisia audit reports issued by the international auditing firms are not equally compliant with five of the twenty-six elements enumerated by International Federation of Accountants (IFAC). This difference of conformity to ISA700 can be explained by characteristics of the Tunisian environment (inefficient stock market and a weak number of large holding corporations, among others), which may induce auditors to disregard some elements followed by the same ISA.compliance, form of auditor’s report, content of auditor’s report, auditing in Tunisia

On Cauchy-Stieltjes Kernel Families

We explore properties of Cauchy-Stieltjes families that have no counterpart in exponential families. We relate the variance function of the iterated Cauchy-Stieltjes family to the pseudo-variance function of the initial Cauchy-Stieltjes family. We also investigate when the domain of means can be extended beyond the "natural domain"

The initiation to architectural analysis viewed by a group of architect teachers

Ponencia presentada a Session 4: Investigar los procesos de diseño: etnografías y análisis de dialogías sociales / Research through the design processes: etnographic and social dialogical perspectivesThis article is about a pedagogical experience in architecture workshop teaching first-year student? at the National School of architecture of Tunis (ENAU). It focuses, in particular, on the initiation of the student to the architectural analysis process which is a major step in his course. The present work is based on a comparative study between the statements of the exercises related to the topics studied in the workshop. This comparison covers a period of eight years of teaching for the same group of teachers, and deals with their conception of architectural analysis and their way to approaching this initiation to their students. For this purpose, the Group of teachers has implemented an analysis grid that serves, to guide students in their work, and provides a good understanding of the architectural analysis as a process and brain action summoning both the senses and the mind. For this, the Group of teachers made the choice that the parameters to be analyzed concern only the geometry and topology of architectural form levels. They built their grid of architectural analysis on the basis of a postulate stating that “an architectural project is a complex act”. Thus, they consider the architectural project as a whole composed of a multitude of elements; a unit that draws its essence from the plurality. They formulate this complexity by the following equation: [An architectural project = A = 1 unit = 1+1+1+1+1...] Where the (1) represents the components of the project and the (+), the relationships that binds them to each other

The impact of harmonisation by the International Federation of Accountants: an empirical study of the informational value of Tunisian auditors’ reports on annual financial statements

Purpose – This paper examines the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors’ reports. Design/methodology/approach – measurement of the compliance of auditors’ reports issued by Tunisian auditors with the new revised International Standard on Auditing (Revised ISA700) Findings – the audit reports examined are not fully compliant with all the elements enumerated by the new standard issued by the International Federation of Accountants (IFAC) Originality/value – This paper provides new empirical evidence about the level of compliance with the revised ISA700. It discusses the limits on standardisation efforts for national auditors’ reports, and the implications for accounting firms and their audit clients

Who benefits from training and R&D: The firm or the workers? A study on panels of French and Swedish firms

The present paper offers a novel study of the effects of intangible assets on wages and productivity. Training, R&D, and physical capital are all taken into account, and their joint effects examined. We use panels of firms in order to control for unobserved fixed effects and the potential endogeneity of training and R&D, and have been able to obtain data for two different countries, France and Sweden, in order to explore the effects of institutional or national specificity. The estimation of productivity and wage equations allows us to show how the benefits of investment in physical capital, R&D and training are shared between the firm and the workers. Although the workers obtain significant benefits, the study shows that the firm obtains the largest return on the investments it makes. This is true not only for physical capital and R&D, but also for training. It suggests that firms can rationally invest in training and that the issue of under-investment in training should be re-examined.Training, R&D, productivity, wages