14,045 research outputs found
Second Generation of 'Miranda Procedure' for CP Violation in Dalitz Studies of B (\& D \& \tau) Decays
The `Miranda Procedure' proposed for analyzing Dalitz plots for CP
asymmetries in charged B and D decays in a model-independent manner is extended
and refined. The complexity of CKM CP phenomenology through order
is needed in searches for New Dynamics (ND). Detailed analyses of three-body
final states other great advantages: (i) They give us more powerful tools for
deciding whether an observed CP asymmetry rep- resents the manifestation of ND
and its features. (ii) Many advantages can already be obtained by the `Miranda
Procedure' without construction of a detailed Dalitz plot de- scription. (iii)
One studies CP asymmetries independent of production asymmetries. We illustrate
the power of a second generation Miranda Procedure with examples with time
integrated rates for decays to final states as
trial runs with comments on .Comment: 29 pages, 7 figure
Phytophthora nicotianae e Rhizoctonia solani: dois novos patógenos da vinca no Brasil.
bitstream/CNPH-2009/33351/1/bpd_30.pd
Are provisions and contingent liabilities priced by the market? An exploratory study in Portugal and the United Kingdom
Purpose: This paper aims to examine pricing differences regarding contingencies presented in statements of financial position or notes, which are considered an area for creative accounting.
Design/methodology/approach: The authors have chosen two countries with different cultural environments to test the exploratory study. The sample includes companies using the International Accounting Standard (IAS) 37, which requires recognition of provisions while contingent liabilities are only disclosed, implying different impacts from underlying judgement related with contingencies. The authors apply a regression model based on the Ohlson equity-valuation framework. Findings: The most important conclusion is that market participants in both countries follow different patterns when incorporating information about provisions and contingent liabilities. More precisely, the results suggest that provisions are value-relevant, but incrementally less negative in Portugal. Contingent liabilities seem to have no value relevance. However, an exception exists for Portuguese companies having a risk committee board, in which case a significant market valuation of contingent liabilities is found and discounted in share prices. The existence of a risk committee corroborates the value relevance of this board, which is positively valued by market participants in both national cultures.
Practical implications: The findings may make a contribution to the IASB research project on the IAS 37 and possible amendments to it (suspended until the revisions to the conceptual framework are finalized) and to the IASB prioritization of communication effectiveness of financial statements to all users. Originality/value: Value relevance of contingencies differentiating countries from two different national cultures and firms with a risk committee on the board of directors.info:eu-repo/semantics/acceptedVersio
Carotid Artery Dissection
A dissecção da artéria carótida interna é uma causa de AVC isquémico, particularmente em doentes jovens, sem aparentes factores de risco cérebro-vasculares. Métodos: Os autores descrevem o quadro clÃnico e achados imagiológicos (TAC, RMN e angiografia de subtracção digital) de cinco doentes internados consecutivamente na Unidade Cérebro-Vascular do Hospital de S. José, num perÃodo de dois meses, com o diagnóstico de oclusão da artéria carótida interna por provável dissecção. Discussão: O conjunto de casos clÃnicos apresentados salienta a heterogeneidade de formas de apresentação desta patologia, quer do ponto de vista clÃnico, quer imagiológico
Meningococcemia: rare but life-threatening
info:eu-repo/semantics/publishedVersio
Entanglement and Bell's inequality violation above room temperature in metal carboxylates
In the present work we show that a special family of materials, the metal
carboxylates, may have entangled states up to very high temperatures. From
magnetic susceptibility measurements, we have estimated the critical
temperature below which entanglement exists in the cooper carboxylate
\{Cu(OCH)\}\{Cu(OCH)(2-methylpyridine)\}, and we have
found this to be above room temperature ( K). Furthermore, the
results show that the system remains maximally entangled until close to K and the Bell's inequality is violated up to nearly room temperature
( K)
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