Accounting Conservatism in Transitional Economies

Executive summary Prior research shows that accounting conservatism exists in mature economies. However there is not too much research about accounting conservatism in transitional economies. This paper analyses the influence of institutional and political factors on accounting conservatism in Eastern European countries which have already joined the European Union. I researched the levels of unconditional and conditional conservatism in Eastern Europe and compared them with Western European results. I did not find evidence that there is conditional conservatism in Eastern Europe. My research shows that there was conditional conservatism only in Poland during the analyzed period. I found significant evidence proving my expectations regarding the influence of the quality of law, securities law and the risk of expropriation on conditional conservatism

Small-scale instabilities in dynamical systems with sliding

NOTICE: this is the author’s version of a work that was accepted for publication in Physica D: Nonlinear Phenomena . Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in Physica D: Nonlinear Phenomena , Vol. 239 Issues 1-2 (2010), DOI: 10.1016/j.physd.2009.10.003We demonstrate with a minimal example that in Filippov systems (dynamical systems governed by discontinuous but piecewise smooth vector fields) stable periodic motion with sliding is not robust with respect to stable singular perturbations. We consider a simple dynamical system that we assume to be a quasi-static approximation of a higher-dimensional system containing a fast stable subsystem. We tune a system parameter such that a stable periodic orbit of the simple system touches the discontinuity surface: this is the so-called grazing-sliding bifurcation. The periodic orbit remains stable, and its local return map becomes piecewise linear. However, when we take into account the fast dynamics the local return map of the periodic orbit changes qualitatively, giving rise to, for example, period-adding cascades or small-scale chaos

A regularized inverted perturbation approach method: potential energy curve of the 41Σu+4^1\Sigma^+_u state in Na2Na_2

We describe a modification of the inverted perturbation approach method allowing to construct physically sensible potential energy curves for electronic states of diatomic molecules even when some parts of the potential are not adequately characterized by the experimental data. The method is based on a simple regularization procedure, imposing an additional constraint on the constructed potential curve. In the present work it is applied to the double minimum 4$^1\Sigma^{+}_{\mathrm u}$ state of Na$_2$, observed experimentally by polarization labeling spectroscopy technique.Comment: 15 pages, 3 figure

Transport analysis of K+ production in proton-nucleus reactions

The production of $K^+$ mesons in proton-nucleus collisions from 1.0 to 2.3 GeV is analyzed with respect to one-step nucleon-nucleon $(NN\to N Y K^+$) and two-step $\Delta$-nucleon $(\Delta N \to K^+ Y N$) or pion-nucleon $(\pi N \to K^+ Y$) production channels on the basis of a coupled-channel transport approach (CBUU) including the kaon final-state-interactions (FSI). Momentum-dependent potentials for the nucleon, hyperon and kaon in the final state are included as well as $K^+$ elastic rescattering in the target nucleus. The transport calculations are compared to the experimental $K^+$ spectra taken at COSY-J\"ulich. Our systematic analysis of $K^+$ spectra from $^{12}C$, $^{63}Cu$, $^{107}Ag$ and $^{197}Au$ targets as well as their momentum differential ratios gives a repulsive $K^+$ potential of $20\pm 5$ MeV at normal nuclear matter density.Comment: 7 pages, 5 figures, submitted to Eur. Phys. J.

Layout and Design of the Auxiliary Bus-Bar Line for the LHC Arc Main Cryostat

The superconducting multipole magnets housed in the cold mass of the LHC arc short straight sections, together with the arc dispersion suppressor and matching section quadrupole magnets, will be electrically fed along the 3 km arcs via 600 A and 6 kA superconducting flexible cables. These will be routed into a tube running parallel to the cold masses, placed inside their cryostat [1], from power converters located at each of the 16 arc extremities. The superconducting 53.5 m cable segments will be inserted in the pipeline at machine installation time in the tunnel, thus limiting the number of useless electrical interconnections to the minimum necessary. Cryogenically connected to the 1.9 K superfluid helium vessel of the cold masses at each main quadrupole location, this so-called auxiliary bus-bar tube (EAB) will be thermally and mechanically separated from the magnet main stream. The general layout of the pipeline, its thermo mechanical functional specification and the tight cryogenic, mechanical, electrical, interface and geometrical constraints imposed by the LHC arc cryostat are presented, together with its detailed design

Ectodysplasin A (EDA) - EDA receptor signalling and its pharmacological modulation.

The TNF family ligand ectodysplasin A (EDA) regulates the induction, morphogenesis and/or maintenance of skin-derived structures such as teeth, hair, sweat glands and several other glands. Deficiencies in the EDA - EDA receptor (EDAR) signalling pathway cause hypohidrotic ectodermal dysplasia (HED). This syndrome is characterized by the absence or malformation of several skin-derived appendages resulting in hypotrychosis, hypodontia, heat-intolerance, dry skin and dry eyes, susceptibility to airways infections and crusting of various secretions. The EDA-EDAR system is an important effector of canonical Wnt signalling in developing skin appendages. It functions by stimulating NF-κB-mediated transcription of effectors or inhibitors of the Wnt, Sonic hedgehog (SHH), fibroblast growth factor (FGF) and transforming growth factor beta (TGFβ) pathways that regulate interactions within or between epithelial and mesenchymal cells and tissues. In animal models of Eda-deficiency, soluble EDAR agonists can precisely correct clinically relevant symptoms with low side effects even at high agonist doses, indicating that efficient negative feedback signals occur in treated tissues. Hijacking of the placental antibody transport system can help deliver active molecules to developing foetuses in a timely manner. EDAR agonists may serve to treat certain forms of ectodermal dysplasia

Adventures of a tidally induced bar

Using N-body simulations, we study the properties of a bar induced in a discy dwarf galaxy as a result of tidal interaction with the Milky Way. The bar forms at the first pericentre passage and survives until the end of the evolution at 10 Gyr. Fourier decomposition of the bar reveals that only even modes are significant and preserve a hierarchy so that the bar mode is always the strongest. They show a characteristic profile with a maximum, similar to simulated bars forming in isolated galaxies and observed bars in real galaxies. We adopt the maximum of the bar mode as a measure of the bar strength and we estimate the bar length by comparing the density profiles along the bar and perpendicular to it. The bar strength and the bar length decrease with time, mainly at pericentres, as a result of tidal torques acting at those times and not to secular evolution. The pattern speed of the bar varies significantly on a time-scale of 1 Gyr and is controlled by the orientation of the tidal torque from the Milky Way. The bar is never tidally locked, but we discover a hint of a 5/2 orbital resonance between the third and fourth pericentre passage. The speed of the bar decreases in the long run so that the bar changes from initially rather fast to slow in the later stages. The boxy/peanut shape is present for some time and its occurrence is preceded by a short period of buckling instability

Self-assembly of like-charged nanoparticles into microscopic crystals

Like-charged nanoparticles, NPs, can assemble in water into large, faceted crystals, each made of several million particles. These NPs are functionalized with mixed monolayers comprising ligands terminating in carboxylic acid group ligands as well as positively charged quaternary ammonium ligands. The latter groups give rise to electrostatic interparticle repulsions which partly offset the hydrogen bonding between the carboxylic acids. It is the balance between these two interactions that ultimately enables self-assembly. Depending on the pH, the particles can crystallize, form aggregates, remain unaggregated or even-in mixtures of two particle types-can choose whether to crystallize with like-charged or oppositely charged particles.open