Window Dressing in Reported Earnings

The article discusses the use of the term window dressing, a wide range of techniques for auditing, by audit clients to enhance the financial position of an entity through manipulated disclosures. The term refers to the reporting practices adopted by firms to distort earnings by changing the way stakeholders perceived the financial figures. A research suggests that firms must engage in the type of manipulative behavior for the purpose of economic incentives

Whole-brain patterns of 1H-magnetic resonance spectroscopy imaging in Alzheimer's disease and dementia with Lewy bodies

Acknowledgements We thank Craig Lambert for his help in processing the MRS data. The study was funded by the Sir Jules Thorn Charitable Trust (grant ref: 05/JTA) and was supported by the National Institute for Health Research (NIHR) Newcastle Biomedical Research Centre and the Biomedical Research Unit in Lewy Body Dementia based at Newcastle upon Tyne Hospitals National Health Service (NHS) Foundation Trust and Newcastle University and the NIHR Biomedical Research Centre and Biomedical Research Unit in Dementia based at Cambridge University Hospitals NHS Foundation Trust and the University of Cambridge.Peer reviewedPublisher PD

Investigation of Partial Discharge in Solid Dielectric under DC Voltage

A partial discharge, or PD, is defined as an electrical discharge that is localized within only a part of the insulation between two separated conductors. Recent research on PD mainly focuses on the study of PD characteristics under AC voltage. Compared with DC, PD under AC is more serious and can be easily detected in terms of PD number. As the results of these concentrated research, the understanding of PD under AC condition has been significantly improved and features extracted from PD measurements have been used to diagnose the insulation condition of many power apparatus. Recently, rapid development in HVDC transmission and power grids connection, and widely applied DC cable and gas-insulated switchgear because of their benefit in long distance usage lead to an increasing concern about PD under DC. However, available study for the condition is little and related research is therefore necessary and essential for understanding the lifetime and reliability of apparatus. <br/

Coil combination using linear deconvolution in k-space for phase imaging

Background: The combination of multi-channel data is a critical step for the imaging of phase and susceptibility contrast in magnetic resonance imaging (MRI). Magnitude-weighted phase combination methods often produce noise and aliasing artifacts in the magnitude images at accelerated imaging sceneries. To address this issue, an optimal coil combination method through deconvolution in k-space is proposed in this paper. Methods: The proposed method firstly employs the sum-of-squares and phase aligning method to yield a complex reference coil image which is then used to calculate the coil sensitivity and its Fourier transform. Then, the coil k-space combining weights is computed, taking into account the truncated frequency data of coil sensitivity and the acquired k-space data. Finally, combining the coil k-space data with the acquired weights generates the k-space data of proton distribution, with which both phase and magnitude information can be obtained straightforwardly. Both phantom and in vivo imaging experiments were conducted to evaluate the performance of the proposed method. Results: Compared with magnitude-weighted method and MCPC-C, the proposed method can alleviate the phase cancellation in coil combination, resulting in a less wrapped phase. Conclusions: The proposed method provides an effective and efficient approach to combine multiple coil image in parallel MRI reconstruction, and has potential to benefit routine clinical practice in the future

Dynamical properties of a trapped dipolar Fermi gas at finite temperature

We investigate the dynamical properties of a trapped finite-temperature normal Fermi gas with dipole-dipole interaction. For the free expansion dynamics, we show that the expanded gas always becomes stretched along the direction of the dipole moment. In addition, we present the temperature and interaction dependences of the asymptotical aspect ratio. We further study the collapse dynamics of the system by suddenly increasing the dipolar interaction strength. We show that, in contrast to the anisotropic collapse of a dipolar Bose-Einstein condensate, a dipolar Fermi gas always collapses isotropically when the system becomes globally unstable. We also explore the interaction and temperature dependences for the frequencies of the low-lying collective excitations.Comment: 11 pages, 7 figure