IFRS accounting systems classification: A new emerging cluster

: This study aims to identify the position of emerging countries in the IFRS accounting systems’ classification proposed by Nobes (2011). In spite of the international accounting harmonization efforts around the convergence to IFRS, there is empirical evidence of significant differences in the way IFRS has been applied worldwide. The traditional split between Anglo and Continental European countries are still observed even in an IFRS environment (Nobes, 2011). Considering the weight of emerging countries in the global economy, this research analyzes the accounting practices in the three BRICS countries that have adopted IFRS (Brazil, Russia and South Africa) in order to identify how they stand in the classification of accounting systems proposed by Nobes (2011). Our findings provide empirical evidence that there is a new cluster composed by the emerging countries, which is closer to the Continental European group than to the Anglo group. Curiously, the Netherlands, considered as an unclassifiable country, became closer to South Africa and then fused with the Emerging country cluster. The other countries are still in the same position shown by Nobes (2011), in the Anglo or in the Continental European group.info:eu-repo/semantics/submittedVersio

Magnetic field dependence of the density of states in the multiband superconductor β\beta-Bi2_2Pd

We present very low temperature scanning tunneling microscopy (STM) experiments on single crystalline samples of the superconductor $\beta$-Bi$_2$Pd. We find a single fully isotropic superconducting gap. However, the magnetic field dependence of the intervortex density of states is higher than the one expected in a single gap superconductor, and the hexagonal vortex lattice is locked to the square atomic lattice. Such increase in the intervortex density of states and vortex lattice locking have been found in superconductors with multiple superconducting gaps and anisotropic Fermi surfaces. We compare the upper critical field $H_{c2}(T)$ obtained in our sample with previous measurements and explain available data within multiband supercondutivity. We propose that $\beta$-Bi$_2$Pd is a single gap multiband superconductor. We anticipate that single gap multiband superconductivity can occur in other compounds with complex Fermi surfaces.Comment: 8 pages, 7 figure

Superconductivity and magnetism on flux grown single crystals of NiBi3

We present resistivity, magnetization and specific heat measurements on flux grown single crystals of NiBi3. We find typical behavior of a type-II superconductor, with, however, a sizable magnetic signal in the superconducting phase. There is a hysteretic magnetization characteristic of a ferromagnetic compound. By following the magnetization as a function of temperature, we find a drop at temperatures corresponding to the Curie temperature of ferromagnetic amorphous Ni. Thus, we assign the magnetism in NiBi$_3$ crystals to amorphous Ni impurities

Three axis vector magnet set-up for cryogenic scanning probe microscopy

We describe a three axis vector magnet system for cryogenic scanning probe microscopy measurements. We discuss the magnet support system and the power supply, consisting of a compact three way 100 A current source. We obtain tilted magnetic fields in all directions with maximum value of 5T along z-axis and of 1.2T for XY-plane magnetic fields. We describe a scanning tunneling microscopy-spectroscopy (STM-STS) set-up, operating in a dilution refrigerator, which includes a new high voltage ultralow noise piezodrive electronics and discuss the noise level due to vibrations. STM images and STS maps show atomic resolution and the tilted vortex lattice at 150 mK in the superconductor β-Bi2Pd. We observe a strongly elongated hexagonal lattice, which corresponds to the projection of the tilted hexagonal vortex lattice on the surface. We also discuss Magnetic Force Microscopy images in a variable temperature insertThis work was supported by Convocatoria Doctorados en el Exterior 568-2012 COLCIENCIAS, the Spanish MINECO (FIS2011-23488, MAT2011-27470-C02-02, CSD2009-00013), by the Comunidad de Madrid through program Nanofrontmag-CM (S2013/MIT-2850) and by Marie-Curie actions under the project FP7-PEOPLE-2013- CIG-618321. The research leading to these results has received funding from the European Union Seventh Framework Programme under Grant Agreement No. 604391 Graphene Flagship. We also acknowledge Banco Santander, COST MP1201. J.A. and C.M. acknowledge the FPI (BES- 2012-058600) and Juan de la Cierva (JCI-2011-08815) programs, respectivel

Charge density wave in layered La1-xCexSb2

The layered rare-earth diantimonides RSb2 are anisotropic metals with generally low electronic densities whose properties can be modified by substituting the rare earth. LaSb2 is a nonmagnetic metal with a low residual resistivity presenting a low-temperature magnetoresistance that does not saturate with the magnetic field. It has been proposed that the latter can be associated to a charge density wave (CDW), but no CDW has yet been found. Here we find a kink in the resistivity above room temperature in LaSb2 (at 355 K) and show that the kink becomes much more pronounced with substitution of La by Ce along the La1-xCexSb2 series. We find signatures of a CDW in x-ray scattering, specific heat, and scanning tunneling microscopy (STM) experiments in particular for x≈0.5. We observe a distortion of rare-earth-Sb bonds lying in-plane of the tetragonal crystal using x-ray scattering, an anomaly in the specific heat at the same temperature as the kink in resistivity and charge modulations in STM. We conclude that LaSb2 has a CDW which is stabilized in the La1-xCexSb2 series due to substitutional disorder.E.H. acknowledges the support of Departamento Administrativo de Ciencia, Tecnología e Innovación, COL-CIENCIAS (Colombia) Programa Doctorados en el Exterior Convocatoria 568-2012. This work was supported by the Spanish MINECO (FIS2014-54498-R, MAT2011-27470-C02-02, and CSD-2009-00013), by the European Union (Graphene Flagship Contract No. CNECT-ICT-604391 and COST MP1201 action), and by the Comunidad de Madrid through programs Nanofrontmag-CM (S2013/MIT-2850) and MAD2D-CM (S2013/MIT-3007). We acknowledge MINECO and CSIC for financial support and for provision of synchrotron radiation facilities and would like to thank the SpLine BM25 staff for assistance in using the beamline

Charge density wave in layered La1-xCexSb2

The layered rare-earth diantimonides RSb2 are anisotropic metals with generally low electronic densities whose properties can be modified by substituting the rare earth. LaSb2 is a nonmagnetic metal with a low residual resistivity presenting a low-temperature magnetoresistance that does not saturate with the magnetic field. It has been proposed that the latter can be associated to a charge density wave (CDW), but no CDW has yet been found. Here we find a kink in the resistivity above room temperature in LaSb2 (at 355 K) and show that the kink becomes much more pronounced with substitution of La by Ce along the La1−xCexSb2 series. We find signatures of a CDW in x-ray scattering, specific heat, and scanning tunneling microscopy (STM) experiments in particular for x ≈ 0.5. We observe a distortion of rare-earth–Sb bonds lying in-plane of the tetragonal crystal using x-ray scattering, an anomaly in the specific heat at the same temperature as the kink in resistivity and charge modulations in STM. We conclude that LaSb2 has a CDW which is stabilized in the La1−xCexSb2 series due to substitutional disorderThis work was supported by the Spanish MINECO (FIS2014-54498-R, MAT2011-27470-C02-02, and CSD-2009-00013), by the European Union (Graphene Flagship Contract No. CNECT-ICT-604391 and COST MP1201 action), and by the Comunidad de Madrid through programs Nanofrontmag-CM (S2013/MIT-2850) and MAD2D-CM (S2013/MIT-3007).We acknowledge MINECO and CSIC for financial support and for provision of synchrotron radiation facilities and would like to thank the SpLine BM25 staff for assistance in using the beamlin

Genetics components of rice root architecture and carbon isotopic fractionation parameters: a tracer for breeding in a water saving irrigation management.

Phenotyping is the major bottleneck in the effort to develop varieties of rice (Oryza sativa L) suitable for grow under a water saving irrigation management, such as alternate wetting and drying irrigation technique (AWD). In order to analyze if the genotypic variability for carbon isotope discrimination (CID) in rice leaves could be used as a relatively high-throughput tracer to early select superior genotypes highlighting improved root architecture traits when submitted to AWD, a set of twenty varieties grown under semi-natural conditions were submitted to two water irrigation regimes, continuous ooding (CF) and AWD cycles. Coecients of genetic variance (π2g) obtained for root architecture, micro-morphological and physiological traits were signicant for all of them regardless of adopted irrigation system, except to mean root diameter. The three signicant principal components (PCs) with eigenvalue > 1, explain the most of the total variation across cycles and water regimes. For most of analyzed traits, the values of heritability coecients were higher regardless of adopted irrigation management and trait category; for CID, the magnitudes of broad heritability at individual level (greater than 0.80) were similar in the two irrigation techniques, evidencing that the success of selection is independent of irrigation management. The higher CID values after three AWD cycles are associated to varieties with higher total root length and volume. To our knowledge, this is the rst study demonstrating the potential application of CID as tracer to select root architecture traits in rice when water-saving irrigation management are of concern.Online first. Posted 04 Feb, 2021