Accounting changes : chronicles of convergence, crisis, and complexity in financial reporting

https://egrove.olemiss.edu/aicpa_guides/2696/thumbnail.jp

Ökosystemdienstleistung im Apfelanbau: Vorkommen hymenopterer Parasitoide des Apfelwicklers (Cydia pomonolla)

During the last years, codling moth, a key pest in apple, became resistant to several plant protection products. Therefore it is of particular importance to search for alternatives or additional plant protection strategies. Here we focus on the ecosystem service provided by hymenopterous parasitoids in pome fruit production. The aim is to develop strategies for practical and sustainable use of functional biodiversity. Therefore basic knowledge on abundance and diversity of hymenopterous parasitoids in different regions, their foodweb interactions and temporal occurence as well as their basic biology is necessary

Exciton Regeneration at Polymeric Semiconductor Heterojunctions

Control of the band-edge offsets at heterojunctions between organic semiconductors allows efficient operation of either photovoltaic or light-emitting diodes. We investigate systems where the exciton is marginally stable against charge separation, and show via E-field-dependent time-resolved photoluminescence spectroscopy that excitons that have undergone charge separation at a heterojunction can be efficiently regenerated. This is because the charge transfer produces a geminate electron-hole pair (separation 2.2-3.1nm) which may collapse into an exciplex and then endothermically (E=100-200meV) back-transfer towards the exciton.Comment: 10 pages, 4 figures. Manuscript in press in Phys. Rev. Let

Resolution of Nested Neuronal Representations Can Be Exponential in the Number of Neurons

Collective computation is typically polynomial in the number of computational elements, such as transistors or neurons, whether one considers the storage capacity of a memory device or the number of floating-point operations per second of a CPU. However, we show here that the capacity of a computational network to resolve real-valued signals of arbitrary dimensions can be exponential in N, even if the individual elements are noisy and unreliable. Nested, modular codes that achieve such high resolutions mirror the properties of grid cells in vertebrates, which underlie spatial navigation

Charge trapping in polymer transistors probed by terahertz spectroscopy and scanning probe potentiometry

Terahertz time-domain spectroscopy and scanning probe potentiometry were used to investigate charge trapping in polymer field-effect transistors fabricated on a silicon gate. The hole density in the transistor channel was determined from the reduction in the transmitted terahertz radiation under an applied gate voltage. Prolonged device operation creates an exponential decay in the differential terahertz transmission, compatible with an increase in the density of trapped holes in the polymer channel. Taken in combination with scanning probe potentionmetry measurements, these results indicate that device degradation is largely a consequence of hole trapping, rather than of changes to the mobility of free holes in the polymer.Comment: 4 pages, 3 figure

Optimal Population Codes for Space: Grid Cells Outperform Place Cells

Rodents use two distinct neuronal coordinate systems to estimate their position: place fields in the hippocampus and grid fields in the entorhinal cortex. Whereas place cells spike at only one particular spatial location, grid cells fire at multiple sites that correspond to the points of an imaginary hexagonal lattice. We study how to best construct place and grid codes, taking the probabilistic nature of neural spiking into account. Which spatial encoding properties of individual neurons confer the highest resolution when decoding the animal’s position from the neuronal population response? A priori, estimating a spatial position from a grid code could be ambiguous, as regular periodic lattices possess translational symmetry. The solution to this problem requires lattices for grid cells with different spacings; the spatial resolution crucially depends on choosing the right ratios of these spacings across the population. We compute the expected error in estimating the position in both the asymptotic limit, using Fisher information, and for low spike counts, using maximum likelihood estimation. Achieving high spatial resolution and covering a large range of space in a grid code leads to a trade-off: the best grid code for spatial resolution is built of nested modules with different spatial periods, one inside the other, whereas maximizing the spatial range requires distinct spatial periods that are pairwisely incommensurate. Optimizing the spatial resolution predicts two grid cell properties that have been experimentally observed. First, short lattice spacings should outnumber long lattice spacings. Second, the grid code should be self-similar across different lattice spacings, so that the grid field always covers a fixed fraction of the lattice period. If these conditions are satisfied and the spatial “tuning curves” for each neuron span the same range of firing rates, then the resolution of the grid code easily exceeds that of the best possible place code with the same number of neurons

International Convergence of Accounting Standards-Perspectives from the FASB on Challenges and Opportunities

Convergence of international accounting standards is not a new initiative at the Financial Accounting Standards Board (FASB or Board); in fact, the FASB has pursued international convergence for almost half of its more than thirty year existence.\u27 The FASB\u27s international activities initially fell under the heading of harmonization, or internationalization, of accounting standards. Today those activities are referred to as convergence.Whatever the term, the Board has long held the view that a single set of high-quality international accounting standards is desirable because its use will improve international comparability of financial information; reduce costs to financial statement users, preparers, auditors, and others; and, ultimately, help promote the efficiency of the world\u27s capital markets. To that end, the FASB has and continues to invest considerable time and resources in convergence efforts

Electron beam seals outer surfaces of porous bodies

Porous tungsten plugs provide even airflow for frictionless bearings used in air bearing supported gyros. The plugs have their outer cylindrical surface sealed by an electron beam process to ensure unidirectional airflow through their exit ends

Zebrafish Exploit Visual Cues and Geometric Relationships to Form a Spatial Memory

Animals use salient cues to navigate in their environment, but their specific cognitive strategies are largely unknown. We developed a conditioned place avoidance paradigm to discover whether and how zebrafish form spatial memories. In less than an hour, juvenile zebrafish, as young as 3 weeks, learned to avoid the arm of a Y-maze that was cued with a mild electric shock. Interestingly, individual fish solved this task in different ways: by staying in the safe center of the maze or by preference for one, or both, of the safe arms. In experiments in which the learned patterns were swapped, rotated, or replaced, the animals could transfer the association of safety to a different arm or to a different pattern using either visual cues or location as the conditioned stimulus. These findings show that juvenile zebrafish exhibit several complementary spatial learning modes, which generate a flexible repertoire of behavioral strategies

Mesoscopic order and the dimentionality of long-range resonance energy transfer in supramolecular semiconductors

We present time-resolved photoluminescence measurements on two series of oligo-p-phenylenevinylene materials that self-assemble into supramolecular nanostructures with thermotropic reversibility in dodecane. One set of derivatives form chiral, helical stacks while the second set form less organised, frustrated stacks. Here we study the effects of supramolecular organisation on the resonance energy transfer rates. We measure these rates in nanoassemblies formed with mixed blends of oligomers and compare them with the rates predicted by Foerster theory. Our results and analysis show that control of supramolecular order in the nanometre lengthscale has a dominant effect on the efficiency and dimentionality of resonance energy transfer.Comment: 17 Pages, 5 Figures, Submitted to J. Chem. Phy