The impact of mandatory IFRS adoption on accrual anomaly and earning conservatism

This paper investigates the impact of mandatory IFRS adoption on earning management and accounting conservatism by European countries. Using firm-level data of nine European countries within G20 who mandatorily adopted IFRS in 2005, we found that IFRS either increase or decrease accounting conservatism within the sample countries. With Mishkin test to market efficiency at valuation with disaggregated earning components, the results show that the accrual anomaly is not a generalized phenomenon within Europe, especially the Common Law countries. The market seems to be less able to distinguish abnormal accrual from normal accrual estimated by Jones model, which in term cause the mis-valuation of the future earnings forecast. Cross country characteristics examination, including law enforcement, protection of shareholder and accounting structure, etc. suggests that the change of accounting standard itself cannot solely improve the valuation information environment. Relevant commercial law should change to support IFRS to make accounting information informative and comparable

Wireless broadband access: WiMAX and beyond - Investigation of bandwidth request mechanisms under point-to-multipoint mode of WiMAX networks

The WiMAX standard specifies a metropolitan area broadband wireless access air interface. In order to support QoS for multimedia applications, various bandwidth request and scheduling mechanisms are suggested in WiMAX, in which a subscriber station can send request messages to a base station, and the base station can grant or reject the request according to the available radio resources. This article first compares two fundamental bandwidth request mechanisms specified in the standard, random access vs. polling under the point-to-multipoint mode, a mandatory transmission mode. Our results demonstrate that random access outperforms polling when the request rate is low. However, its performance degrades significantly when the channel is congested. Adaptive switching between random access and polling according to load can improve system performance. We also investigate the impact of channel noise on the random access request mechanism

Spatio-Temporal Sentiment Hotspot Detection Using Geotagged Photos

We perform spatio-temporal analysis of public sentiment using geotagged photo collections. We develop a deep learning-based classifier that predicts the emotion conveyed by an image. This allows us to associate sentiment with place. We perform spatial hotspot detection and show that different emotions have distinct spatial distributions that match expectations. We also perform temporal analysis using the capture time of the photos. Our spatio-temporal hotspot detection correctly identifies emerging concentrations of specific emotions and year-by-year analyses of select locations show there are strong temporal correlations between the predicted emotions and known events.Comment: To appear in ACM SIGSPATIAL 201

Reconstructing diffusion kurtosis tensors from sparse noisy measurements

Diffusion kurtosis imaging (DKI) is a recent MRI based method that can quantify deviation from Gaussian behavior using a kurtosis tensor. DKI has potential value for the assessment of neurologic diseases. Existing techniques for diffusion kurtosis imaging typically need to capture hundreds of MRI images, which is not clinically feasible on human subjects. In this paper, we develop robust denoising and model fitting methods that make it possible to accurately reconstruct a kurtosis tensor from 75 or less noisy measurements. Our denoising method is based on subspace learning for multi-dimensional signals and our model fitting technique uses iterative reweighting to effectively discount the influences of outliers. The total data acquisition time thus drops significantly, making diffusion kurtosis imaging feasible for many clinical applications involving human subjects. © 2010 IEEE.published_or_final_versionThe 17th IEEE International Conference on Image Processing (ICIP 2010), Hong Kong, China, 26-29 September 2010. In Proceedings of the 17th ICIP, 2010, p. 4185-418

Hawking radiation from the Schwarzschild black hole with a global monopole via gravitational anomaly

Hawking flux from the Schwarzschild black hole with a global monopole is obtained by using Robinson and Wilczek's method. Adopting a dimension reduction technique, the effective quantum field in the (3+1)--dimensional global monopole background can be described by an infinite collection of the (1+1)--dimensional massless fields if neglecting the ingoing modes near the horizon, where the gravitational anomaly can be cancelled by the (1+1)--dimensional black body radiation at the Hawking temperature.Comment: 4 pages, no figure, 3nd revsion with one reference adde

Optimizing the flight route of UAV using biology migration algorithm

Funding Information: This work is supported by the National Natural Science Foundation of China under Grants 62006103 and 61872168, in part by the Jiangsu national science research of high education under Grand 20KJB110021.Peer reviewedPublisher PD

Anisotropic but nodeless superconducting gap in the presence of spin density wave in iron-pnictide superconductor NaFe1-xCoxAs

The coexisting regime of spin density wave (SDW) and superconductivity in the iron pnictides represents a novel ground state. We have performed high resolution angle-resolved photoemission measurements on NaFe1-xCoxAs (x = 0.0175) in this regime and revealed its distinctive electronic structure, which provides some microscopic understandings of its behavior. The SDW signature and the superconducting gap are observed on the same bands, illustrating the intrinsic nature of the coexistence. However, because the SDW and superconductivity are manifested in different parts of the band structure, their competition is non-exclusive. Particularly, we found that the gap distribution is anisotropic and nodeless, in contrast to the isotropic superconducting gap observed in an SDW-free NaFe1-xCoxAs (x=0.045), which puts strong constraints on theory.Comment: 5 pages, 4 figures + supplementary informatio