The Modulation Mapping for Magnetic Symbols and Operators

We extend the Bargmann transform to the magnetic pseudodifferential calculus, using gauge-covariant families of coherent states. We also introduce modulation mappings, a first step towards adapting modulation spaces to the magnetic case.Comment: 11page

ISSUES RELATED TO THE ACCOUNTING TREATMENT OF THE TANGIBLE AND INTANGIBLE ASSETS DEPRECIATION

The issue of accounting depreciation is an older concern of this study's authors on the incidence over the true and fair view of the earning and the net value of the non- current assets. Proceeding from the consideration that the present depreciation methods, acknowleged by the accounting standards and regulations are not sufficient to render the reality of the irreversible impairment of the fixed assets nor that of the material and immaterial investment recovery we performed a research on the indicators reported by 20 companies in Cluj county and we applied a questionnaire to each entity on the depreciation methods used, their incidence on the true and fair view and their proposals for the completion of the depreciation methods. The objective of the research is to identify the most appropriate depreciation methods, truthfully illustrating the effects of the irreversible impairment on the net asset and on the earning, to introduce the excluded assests in the cathegory of the non-current assets ( like property and plant, goodwill, intangible assets created with ones own strengths) and the enforcement of appropriate treatments to the revaluation differences and their own overhead investments. The International Accounting Standard IAS 16 - Property, plant and equipment refers to three depreciation methods: the straightline method, the diminishing balance method and the technical depreciation method (units of production method). In Romania only two of these methods are accepted: the straightline method, the diminishing balance method and the accelerated method was additionally instilled, which is used internationally in exceptional situations and not currently. The results of the research led us to the following conclusions: - for the depreciation of the machinery, facilities and technological equipments it is recommended to use the technical depreciation method or the units of production method;  taking into consideration the financial conception on the non-current assets the depreciation of all cathegories of tangible and intangible assets is recommended, the purpose being the gradual recovery of the investment in these assets and not the covering of the wear and tear or obsolescence; - the surplus value resulted from the revaluation of the tangible assets musn't be depreciated because it generates in fictional expenses; - the depreciation of the overhead assets musn't be acknowledged as an expense but it should be treated as a reduction in the income resulting from fixed assets;  the completion of the depreciation concept with its financial meaning, namely the process of recovering the investments in tangible and intangible assets; The application of the research results leads to correcting the image provided by financial reportings on the tangible and intangible assets contribution to the income, the depreciation's reflection in the expenses and the net value of these assets. The contribution of the authors consists in interceding to ensure the application of the research results by modifying and completing the national accounting rules in order to achieve accounting's consecrated objective: reproducing a true and fair view on the financial position and performances. These issues have not been addressed in other specialty studies in the country or abroad.irreversible depreciation, accounting depreciation, technical depreciation depreciation, provision for positive reevaluation diferences

Deciding Conditional Termination

We address the problem of conditional termination, which is that of defining the set of initial configurations from which a given program always terminates. First we define the dual set, of initial configurations from which a non-terminating execution exists, as the greatest fixpoint of the function that maps a set of states into its pre-image with respect to the transition relation. This definition allows to compute the weakest non-termination precondition if at least one of the following holds: (i) the transition relation is deterministic, (ii) the descending Kleene sequence overapproximating the greatest fixpoint converges in finitely many steps, or (iii) the transition relation is well founded. We show that this is the case for two classes of relations, namely octagonal and finite monoid affine relations. Moreover, since the closed forms of these relations can be defined in Presburger arithmetic, we obtain the decidability of the termination problem for such loops.Comment: 61 pages, 6 figures, 2 table

The magnetic formalism; new results

We review recent results on the magnetic pseudo-differential calculus both in symbolic and in $C^*$-algebraic form. We also indicate some applications to spectral analysis of pseudo-differential operators with variable magnetic fields