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

The suitability of various spacecraft for future space applications missions

The Space Applications Advisory Committee (SAAC) of NASA's Advisory Council was asked by the Associate Administrator for Space Science and Applications to consider the most suitable future means for accomplishing space application missions. To comply with this request, SAAC formed a Task Force whose report is contained in this document. In their considerations, the Task Force looked into the suitability of likely future spacecraft options for supporting various types of application mission payloads. These options encompass a permanent manned space station, the Space Shuttle operating in a sortie mode, unmanned platforms that integrate a wide variety of instruments or other devices, and smaller free fliers that accommodate at most a few functions. The Task Force also recognized that the various elements could be combined to form a larger space infrastructure. This report summarizes the results obtained by the Task Force. It describes the approach utilized, the findings and their analysis, and the conclusions

Metrology and Calibration

The purpose of this NASA Technical Standard is to ensure the accuracy of measurements affecting safety and mission success through the proper selection, calibration, and use of Measuring and Test Equipment (MTE)

Predictors of Missed Hepatitis C Intake Appointments and Failure to Establish Hepatitis C Care Among Patients Living With HIV.

BackgroundWe estimated and characterized the proportion of patients living with HIV (PLWH) who missed hepatitis C (HCV) intake appointments and subsequently failed to establish HCV care.MethodsLogistic regression analyses were used to identify factors associated with missed HCV intake appointments and failure to establish HCV care among PLWH referred for HCV treatment between January 2014 and December 2017. In addition to demographics, variables included HIV treatment characteristics, type of insurance, liver health status, active alcohol or illicit drug use, unstable housing, and history of a mental health disorder (MHD).ResultsDuring the study period, 349 new HCV clinic appointments were scheduled for 202 unduplicated patients. Approximately half were nonwhite, and 80% had an undetectable HIV viral load. Drug use (31.7%), heavy alcohol use (32.8%), and MHD (37.8%) were prevalent. Over the 4-year period, 21.9% of PLWH referred for HCV treatment missed their HCV intake appointment. The proportion increased each year, from 17.2% in 2014 to 25.4% in 2017 (P = .021). Sixty-six of the 202 newly referred HCV patients (32.7%) missed their first HCV appointment, and 28 of these (42.4%) failed to establish HCV care. Having a history of MHD, CD4 <200, ongoing drug use, and being nonwhite were independent predictors of missing an intake HCV appointment. The strongest predictor of failure to establish HCV care was having a detectable HIV viral load.ConclusionsThe proportion of PLWH with missed HCV appointments increased over time. HCV elimination among PLWH may require integrated treatment of MHD and substance use

Measurements of Static and Total Pressure Throughout the Transonic Speed Range as Obtained from an Airspeed Head Mounted on a Freely Falling Body

No abstract availabl

Binary Induced Neutron-Star Compression, Heating, and Collapse

We analyze several aspects of the recently noted neutron star collapse instability in close binary systems. We utilize (3+1) dimensional and spherical numerical general relativistic hydrodynamics to study the origin, evolution, and parametric sensitivity of this instability. We derive the modified conditions of hydrostatic equilibrium for the stars in the curved space of quasi-static orbits. We examine the sensitivity of the instability to the neutron star mass and equation of state. We also estimate limits to the possible interior heating and associated neutrino luminosity which could be generated as the stars gradually compress prior to collapse. We show that the radiative loss in neutrinos from this heating could exceed the power radiated in gravity waves for several hours prior to collapse. The possibility that the radiation neutrinos could produce gamma-ray (or other electromagnetic) burst phenomena is also discussed.Comment: 17 pages, 7 figure

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.

Possible explanation for star-crushing effect in binary neutron star simulations

A possible explanation is suggested for the controversial star-crushing effect seen in numerical simulations of inspiraling neutron star binaries by Wilson, Mathews and Marronetti (WMM). An apparently incorrect definition of momentum density in the momentum constraint equation used by WMM gives rise to a post-1-Newtonian error in the approximation scheme. We show by means of an analytic, post-1-Newtonian calculation that this error causes an increase of the stars' central densities which is of the order of several percent when the stars are separated by a few stellar radii, in agreement with what is seen in the simulations.Comment: 4 pages, 1 figure, uses revetx macros, minor revision

Effects of structure formation on the expansion rate of the Universe: An estimate from numerical simulations

General relativistic corrections to the expansion rate of the Universe arise when the Einstein equations are averaged over a spatial volume in a locally inhomogeneous cosmology. It has been suggested that they may contribute to the observed cosmic acceleration. In this paper, we propose a new scheme that utilizes numerical simulations to make a realistic estimate of the magnitude of these corrections for general inhomogeneities in (3+1) spacetime. We then quantitatively calculate the volume averaged expansion rate using N-body large-scale structure simulations and compare it with the expansion rate in a standard FRW cosmology. We find that in the weak gravitational field limit, the converged corrections are slightly larger than the previous claimed 10^{-5} level, but not large enough nor even of the correct sign to drive the current cosmic acceleration. Nevertheless, the question of whether the cumulative effect can significantly change the expansion history of the Universe needs to be further investigated with strong-field relativity.Comment: 13 pages, 6 figures, improved version published in Phys. Rev.

The benefits of organic farming for biodiversity

Previous studies suggest widespread positive responses of biodiversity to organic farming. Many of these studies, however, have been small-scale. This project tested the generality of habitat and biodiversity differences between matched pairs of organic and non-organic farms containing cereal crops in lowland England on a large-scale across a range of taxa including plants, insects, birds and bats. The extent of both cropped and un-cropped habitats together with their composition and management on a range of scales were also compared. Organic farms was likely to favour higher levels of biodiversity and indeed organic farms tended to support higher numbers of species and overall abundance across most taxa. However, the magnitude of the response differed strikingly; plants showed stronger and more consistent responses than other taxa. Some, but not all, differences in biodiversity between systems appear to be a consequence of differences in habitat quantity