Potentially dysfunctional impacts of harmonising accounting standards: the case of intangible assets

Intangible Assets as a category within accounting and reporting disclosures have become far more noticeable in recent years, including large amounts associated with brands, mastheads, franchises, and patents. Many of these items are not purchased but internally generated within the organisation, and may account for much of the difference in magnitude between book value and market capitalisation. The International Accounting Standards Committee has recently issued IAS 38 to regulate the reporting of intangible assets, and includes therein the prohibition of those intangible assets, which have been internally generated. This prohibition would cut across recently developed practices in Australia and New Zealand. The problem is compounded by an increasingly close relationship between IASs and the national standards of both Australia and New Zealand, making it very likely that the problem areas within IAS 38 will be transferred to the national standards. This paper examines the areas within IAS 38, which are likely to lead to undesirable consequences, both for internally generated intangible assets but also in terms of the reinforcement of somewhat conservative aspects of financial accounting including historical cost and the inhibiting effects on new developments generally. The possible compounding effects of an expectations gap between the traditional and expected role of financial statements is briefly examined as a possible explanation of the divergence of opinion between different groups involved in the development of accounting standards and reports

Data-Optimized Coronal Field Model: I. Proof of Concept

Deriving the strength and direction of the three-dimensional (3D) magnetic field in the solar atmosphere is fundamental for understanding its dynamics. Volume information on the magnetic field mostly relies on coupling 3D reconstruction methods with photospheric and/or chromospheric surface vector magnetic fields. Infrared coronal polarimetry could provide additional information to better constrain magnetic field reconstructions. However, combining such data with reconstruction methods is challenging, e.g., because of the optical-thinness of the solar corona and the lack and limitations of stereoscopic polarimetry. To address these issues, we introduce the Data-Optimized Coronal Field Model (DOCFM) framework, a model-data fitting approach that combines a parametrized 3D generative model, e.g., a magnetic field extrapolation or a magnetohydrodynamic model, with forward modeling of coronal data. We test it with a parametrized flux rope insertion method and infrared coronal polarimetry where synthetic observations are created from a known "ground truth" physical state. We show that this framework allows us to accurately retrieve the ground truth 3D magnetic field of a set of force-free field solutions from the flux rope insertion method. In observational studies, the DOCFM will provide a means to force the solutions derived with different reconstruction methods to satisfy additional, common, coronal constraints. The DOCFM framework therefore opens new perspectives for the exploitation of coronal polarimetry in magnetic field reconstructions and for developing new techniques to more reliably infer the 3D magnetic fields that trigger solar flares and coronal mass ejections.Comment: 14 pages, 6 figures; Accepted for publication in Ap

Fully quantum mechanical dynamic analysis of single-photon transport in a single-mode waveguide coupled to a traveling-wave resonator

We analyze the dynamics of single photon transport in a single-mode waveguide coupled to a micro-optical resonator using a fully quantum mechanical model. We examine the propagation of a single-photon Gaussian packet through the system under various coupling conditions. We review the theory of single photon transport phenomena as applied to the system and we develop a discussion on the numerical technique we used to solve for dynamical behavior of the quantized field. To demonstrate our method and to establish robust single photon results, we study the process of adiabatically lowering or raising the energy of a single photon trapped in an optical resonator under active tuning of the resonator. We show that our fully quantum mechanical approach reproduces the semi-classical result in the appropriate limit and that the adiabatic invariant has the same form in each case. Finally, we explore the trapping of a single photon in a system of dynamically tuned, coupled optical cavities.Comment: 24 pages, 10 figure

Partisanship and ideology are likely to shape how women will react to Hillary Clinton and Carly Fiorina’s candidacies

In Congress, the representation of women currently stands at around 20 percent – far lower than it should be. But how can we encourage more women to run for office? Past research shows that in the 1980s and early 90s, women running for national office inspired other women to get involved in politics, but this did not occur in 2008, despite Hillary Clinton and Sarah Palin’s presidential and vice-presidential runs. In new research which measures young women’s interest in political involvement, A. Lanethea Mathews-Schultz, Bryan W. Marshall, and Mack D. Mariani find that the extent to which young women see themselves as likely to participate in politics is now much more tied to partisanship and ideology

Revised Relativistic Hydrodynamical Model for Neutron-Star Binaries

We report on numerical results from a revised hydrodynamic simulation of binary neutron-star orbits near merger. We find that the correction recently identified by Flanagan significantly reduces but does not eliminate the neutron-star compression effect. Although results of the revised simulations show that the compression is reduced for a given total orbital angular momentum, the inner most stable circular orbit moves to closer separation distances. At these closer orbits significant compression and even collapse is still possible prior to merger for a sufficiently soft EOS. The reduced compression in the corrected simulation is consistent with other recent studies of rigid irrotational binaries in quasiequilibrium in which the compression effect is observed to be small. Another significant effect of this correction is that the derived binary orbital frequencies are now in closer agreement with post-Newtonian expectations.Comment: Submitted to Phys. Rev.

NcPred for accurate nuclear protein prediction using n-mer statistics with various classification algorithms

Prediction of nuclear proteins is one of the major challenges in genome annotation. A method, NcPred is described, for predicting nuclear proteins with higher accuracy exploiting n-mer statistics with different classification algorithms namely Alternating Decision (AD) Tree, Best First (BF) Tree, Random Tree and Adaptive (Ada) Boost. On BaCello dataset [1], NcPred improves about 20% accuracy with Random Tree and about 10% sensitivity with Ada Boost for Animal proteins compared to existing techniques. It also increases the accuracy of Fungal protein prediction by 20% and recall by 4% with AD Tree. In case of Human protein, the accuracy is improved by about 25% and sensitivity about 10% with BF Tree. Performance analysis of NcPred clearly demonstrates its suitability over the contemporary in-silico nuclear protein classification research

Relativistic Coulomb problem for particles with arbitrary half-integer spin

Using relativistic tensor-bispinorial equations proposed in hep-th/0412213 we solve the Kepler problem for a charged particle with arbitrary half-integer spin interacting with the Coulomb potential.Comment: Misprints are correcte

Eigen modes for the problem of anomalous light transmission through subwavelength holes

We show that the wide-spread concept of optical eigen modes in lossless waveguide structures, which assumes the separation on propagating and evanescent modes, fails in the case of metal-dielectric structures, including photonic crystals. In addition to these modes, there is a sequence of new eigen-states with complex values of the propagation constant and non-vanishing circulating energy flow. The whole eigen-problem ceases to be hermitian because of changing sign of the optical dielectric constant. The new anomalous modes are shown to be of prime importance for the description of the anomalous light transmission through subwavelength holes.Comment: 5 pages, 4 figure