19,046 research outputs found
On Strong Superadditivity of the Entanglement of Formation
We employ a basic formalism from convex analysis to show a simple relation
between the entanglement of formation and the conjugate function of
the entanglement function E(\rho)=S(\trace_A\rho). We then consider the
conjectured strong superadditivity of the entanglement of formation , where and are the
reductions of to the different Hilbert space copies, and prove that it
is equivalent with subadditivity of . As an application, we show that
strong superadditivity would follow from multiplicativity of the maximal
channel output purity for all non-trace-preserving quantum channels, when
purity is measured by Schatten -norms for tending to 1.Comment: 11 pages; refs added, explanatory improvement
Squeezing as an irreducible resource
We show that squeezing is an irreducible resource which remains invariant
under transformations by linear optical elements. In particular, we give a
decomposition of any optical circuit with linear input-output relations into a
linear multiport interferometer followed by a unique set of single mode
squeezers and then another multiport interferometer. Using this decomposition
we derive a no-go theorem for superpositions of macroscopically distinct states
from single-photon detection. Further, we demonstrate the equivalence between
several schemes for randomly creating polarization-entangled states. Finally,
we derive minimal quantum optical circuits for ideal quantum non-demolition
coupling of quadrature-phase amplitudes.Comment: 4 pages, 3 figures, new title, removed the fat
The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality
Two distinct lines of research have been dedicated to empirically testing how financial reporting quality (measured as the earnings response coefficient or ERC) is associated with management's choice of reporting bias and with audit quality. However, researchers have yet to consider how ERCs are affected by either the auditor's reaction to changes in the manager's reporting bias or the manager's reaction to changes in audit quality. Our study provides theoretical guidance on these interrelations and how changes in the manager's or the auditor's incentives affect both reporting bias and audit quality. Specifically, when the manager's cost (benefit) of reporting bias increases (decreases), we find that expected bias decreases, inducing the auditor to react by reducing audit quality. Because we also find that the association between expected audit quality and ERCs is always positive, changes in managerial incentives for biased reporting lead to a positive association between ERCs and expected reporting bias. When the cost of auditing decreases or the cost of auditor liability increases, we find that expected audit quality increases, inducing the manager to react by decreasing reporting bias. In this case, changes in the costs of audit quality lead to a negative association between ERCs and expected reporting bias. Finally, we demonstrate the impact of our theoretical findings by focusing on the empirical observations documented in the extant literature on managerial ownership and accounting expertise on the audit committee. In light of our framework, we provide new interpretations of these empirical observations and new predictions for future research
The Effects of Auditor Tenure on Fraud and Its Detection
We examine the strategic effects of auditor tenure on the auditor's testing strategy and the manager's inclination to commit fraud. Most empirical studies conclude that longer tenure improves audit quality. Proponents of restricting tenure argue that longer tenure impairs auditor independence and a "fresh look" from a new auditor results in higher audit quality. Validating this argument requires testing whether the observed difference in audit quality between a continuing auditor and a change in auditors is less than the theoretically expected difference in audit quality without impairment. Our findings provide the guidance necessary for developing such tests. Our results show that audit risk (the probability that fraud exists and goes undetected) is lower in both periods for the continuing auditor than with a change in auditors. More importantly, we show that across both periods, expected undetected fraud is lower for the continuing auditor than with a change in auditors
Relativistic magnetohydrodynamics in one dimension
We derive a number of solution for one-dimensional dynamics of relativistic
magnetized plasma that can be used as benchmark estimates in relativistic
hydrodynamic and magnetohydrodynamic numerical codes.
First, we analyze the properties of simple waves of fast modes propagating
orthogonally to the magnetic field in relativistically hot plasma. The magnetic
and kinetic pressures obey different equations of state, so that the system
behaves as a mixture of gases with different polytropic indices. We find the
self-similar solutions for the expansion of hot strongly magnetized plasma into
vacuum.
Second, we derive linear hodograph and Darboux equations for the relativistic
Khalatnikov potential, which describe arbitrary one-dimensional isentropic
relativistic motion of cold magnetized plasma and find their general and
particular solutions. The obtained hodograph and Darboux equations are very
powerful: system of highly non-linear, relativistic, time dependent equations
describing arbitrary (not necessarily self-similar) dynamics of highly
magnetized plasma reduces to a single linear differential equation.Comment: accepted by Phys. Rev.
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Barriers to reporting non-motor symptoms to health-care providers in people with Parkinson's
Background: Non-motor symptoms (NMS) are common in Parkinson's disease (PD) and cause significant distress. A high rate of non-declaration of NMS by patients to healthcare providers (HCP) means that many NMS remain untreated. Current understanding of the factors preventing disclosure of NMS to HCPs is limited. The present study aimed to i) further assess the prevalence of NMS and associated distress, ii) establish current rates of NMS reporting across a range of sources, and iii) explore overall and any symptom specific barriers to help-seeking for NMS.
Methods: 358 PD patients completed a cross-sectional survey of NMS severity, reporting and barriers to help-seeking. A series of Generalised Estimating Equations were used to determine whether barriers were symptom specific.
Results: A mean of 10.5 NMS were reported by each patient. Rates of non-reporting of NMS ranged from 15 to 72% of those experiencing distressing symptoms. The most commonly reported barriers to help-seeking were acceptance of symptoms; lack of awareness that a symptom was associated with PD, and belief that no effective treatments were available. Symptom specific barriers were found for sexual dysfunction (embarrassment), unexplained pain and urinary problems (belief about lack of treatment availability).
Conclusion: A diverse range of barriers prevent PD patients reporting NMS to HCPs and these barriers differ between NMS. The study provides the foundations for developing interventions to increase reporting by targeting individual NMS. Increasing rates of help-seeking for NMS by patients to their Parkinson's healthcare providers will increase appropriate clinical care which may improve quality of life and well-being
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Architecture of the Short External Rotator Muscles of the Hip.
BackgroundMuscle architecture, or the arrangement of sarcomeres and fibers within muscles, defines functional capacity. There are limited data that provide an understanding of hip short external rotator muscle architecture. The purpose of this study was thus to characterize the architecture of these small hip muscles.MethodsEight muscles from 10 independent human cadaver hips were used in this study (n = 80 muscles). Architectural measurements were made on pectineus, piriformis, gemelli, obturators, quadratus femoris, and gluteus minimus. Muscle mass, fiber length, sarcomere length, and pennation angle were used to calculate the normalized muscle fiber length, which defines excursion, and physiological cross-sectional area (PCSA), which defines force-producing capacity.ResultsGluteus minimus had the largest PCSA (8.29 cm2) followed by obturator externus (4.54 cm2), whereas superior gemellus had the smallest PCSA (0.68 cm2). Fiber lengths clustered into long (pectineus - 10.38 cm and gluteus minimus - 10.30 cm), moderate (obturator internus - 8.77 cm and externus - 8.04 cm), or short (inferior gemellus - 5.64 and superior gemellus - 4.85). There were no significant differences among muscles in pennation angle which were all nearly zero. When the gemelli and obturators were considered as a single functional unit, their collective PCSA (10.00 cm2) exceeded that of gluteus minimus as a substantial force-producing group.ConclusionsThe key findings are that these muscles have relatively small individual PCSAs, short fiber lengths, and low pennation angles. The large collective PCSA and short fiber lengths of the gemelli and obturators suggest that they primarily play a stabilizing role rather than a joint rotating role
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