Global Auditing and Accounting Confusion

The article discusses about the accounting and audit standards in the United States, which is different from one country to another due to business practices, fiscal systems and the law regulating a company. The International Federation of Accountants and the International Accounting Standards Committee aimed to a have a consistency of audit and accounting standards around the world, although these diversities can easily identify a company\u27s national origin and as a basis of the financial statements presentation

Raising Capital Overseas

The article states that more and more companies are trying to raise capital by listing their securities for sale on foreign exchanges.More and more companies are trying to raise capital by listing their securities for sale on foreign exchanges. However, the way financial statements are prepared varies from one country to the next. U.S. companies looking to raise capital abroad must consider the myriad rules regarding financial statement presentation just as foreign companies listing stock in the United States must adhere to the rules and regulations of the Securities and Exchange Commission. Similarly, the costs of reconciling U.S. accounting standards to adhere to foreign standards also can be high, so it is important that U.S. companies know the questions they will face when going global. Although the details of additional disclosures must be determined case by case, they can be developed in the context of normal corporate reporting. However, U.S. public companies should determine the nature and extent of additional disclosures in advance to provide for an orderly approach to corporate reporting and to avoid any undue delay in the listing process

M Dwarfs from Hubble Space Telescope Star Counts. IV

We study a sample of about 1400 disk M dwarfs that are found in 148 fields observed with the Wide Field Camera 2 (WFC2) on the Hubble Space Telescope and 162 fields observed with pre-repair Planetary Camera 1 (PC1), of which 95 of the WFC2 fields are newly analyzed. The method of maximum likelihood is applied to derive the luminosity function and the Galactic disk parameters. At first, we use a local color-magnitude relation and a locally determined mass-luminosity relation in our analysis. The results are consistent with those of previous work but with considerably reduced statistical errors. These small statistical errors motivate us to investigate the systematic uncertainties. Considering the metallicity gradient above the Galactic plane, we introduce a modified color-magnitude relation that is a function of Galactic height. The resultant M dwarf luminosity function has a shape similar to that derived using the local color-magnitude relation but with a higher peak value. The peak occurs at $M_V \sim 12$ and the luminosity function drops sharply toward $M_V \sim 14$. We then apply a height-dependent mass-luminosity function interpolated from theoretical models with different metallicities to calculate the mass function. Unlike the mass function obtained using local relations, which has a power-law index $\alpha = 0.47$, the one derived from the height-dependent relations tends to be flat ($\alpha = -0.10$). The resultant local surface density of disk M dwarfs (12.2 +/- 1.6 M_sun pc^{-2}) is somewhat smaller than the one obtained using local relations (14.3 +/- 1.3 M_sun pc^{-2}). Our measurement favors a short disk scale length, H = 2.75 +/- 0.16 (statistical) +/- 0.25 (systematic) kpc.Comment: 20 pages, 10 ps figures, accepted for publication in Ap

Gauge Singlet Scalars as Cold Dark Matter

In light of recent interest in minimal extensions of the Standard Model and gauge singlet scalar cold dark matter, we provide an arXiv preprint of the paper, published as Phys.Rev. D50 (1994) 3637, which presented the first detailed analysis of gauge singlet scalar cold dark matter.Comment: 37 pages, 11 figures, LaTe

Rank Statistics in Biological Evolution

We present a statistical analysis of biological evolution processes. Specifically, we study the stochastic replication-mutation-death model where the population of a species may grow or shrink by birth or death, respectively, and additionally, mutations lead to the creation of new species. We rank the various species by the chronological order by which they originate. The average population N_k of the kth species decays algebraically with rank, N_k ~ M^{mu} k^{-mu}, where M is the average total population. The characteristic exponent mu=(alpha-gamma)/(alpha+beta-gamma)$ depends on alpha, beta, and gamma, the replication, mutation, and death rates. Furthermore, the average population P_k of all descendants of the kth species has a universal algebraic behavior, P_k ~ M/k.Comment: 4 pages, 3 figure

Lumateperone tosylate, A Selective and Concurrent Modulator of Serotonin, Dopamine, and Glutamate, in the Treatment of Schizophrenia

Purpose of Review This is a comprehensive review of the literature regarding the use of Lumateperone tosylate for schizophrenia. This review presents the background, evidence, and indications for the use of lumateperone tosylate in the treatment of schizophrenia. Recent Findings Schizophrenia is a chronic mental health disorder that affects approximately 3.3 million people in the United States. Its symptoms, which must be present more than six months, are comprised of disorganized behavior and speech, a diminished capacity to comprehend reality, hearing voices unheard by others, seeing things unseen by others, delusions, decreased social commitment, and decreased motivation. The majority of these symptoms can be managed with antipsychotic medication. Lumateperone is a selective and concurrent modulator of serotonin, dopamine, and glutamate, which all mediate or modulate serious mental illness. Summary Schizophrenia is a complex, severe mental illness that affects how the brain processes information. There are many medications used to treat schizophrenia. One antipsychotic agent, lumateperone tosylate, is a newer agent that the FDA recently approved. The most common adverse effects are shown to be mild such as somnolence, constipation, sedation, and fatigue, with the 42 mg recommended dose. Lumateperone tosylate is an FDA-approved drug that can be given only at the 42mg dose once daily with no titration requirements

A universal preconditioner for simulating condensed phase materials.

We introduce a universal sparse preconditioner that accelerates geometry optimisation and saddle point search tasks that are common in the atomic scale simulation of materials. Our preconditioner is based on the neighbourhood structure and we demonstrate the gain in computational efficiency in a wide range of materials that include metals, insulators, and molecular solids. The simple structure of the preconditioner means that the gains can be realised in practice not only when using expensive electronic structure models but also for fast empirical potentials. Even for relatively small systems of a few hundred atoms, we observe speedups of a factor of two or more, and the gain grows with system size. An open source Python implementation within the Atomic Simulation Environment is available, offering interfaces to a wide range of atomistic codes

KELT-1b: A Strongly Irradiated, Highly Inflated, Short Period, 27 Jupiter-mass Companion Transiting a mid-F Star

We present the discovery of KELT-1b, the first transiting low-mass companion from the wide-field Kilodegree Extremely Little Telescope-North (KELT-North) survey. The V=10.7 primary is a mildly evolved, solar-metallicity, mid-F star. The companion is a low-mass brown dwarf or super-massive planet with mass of 27.23+/-0.50 MJ and radius of 1.110+0.037-0.024 RJ, on a very short period (P=1.21750007) circular orbit. KELT-1b receives a large amount of stellar insolation, with an equilibrium temperature assuming zero albedo and perfect redistribution of 2422 K. Upper limits on the secondary eclipse depth indicate that either the companion must have a non-zero albedo, or it must experience some energy redistribution. Comparison with standard evolutionary models for brown dwarfs suggests that the radius of KELT-1b is significantly inflated. Adaptive optics imaging reveals a candidate stellar companion to KELT-1, which is consistent with an M dwarf if bound. The projected spin-orbit alignment angle is consistent with zero stellar obliquity, and the vsini of the primary is consistent with tidal synchronization. Given the extreme parameters of the KELT-1 system, we expect it to provide an important testbed for theories of the emplacement and evolution of short-period companions, and theories of tidal dissipation and irradiated brown dwarf atmospheres.Comment: 30 pages, 19 figures. Submitted to Ap