Researching the use of force: The background to the international project

This article provides the background to an international project on use of force by the police that was carried out in eight countries. Force is often considered to be the defining characteristic of policing and much research has been conducted on the determinants, prevalence and control of the use of force, particularly in the United States. However, little work has looked at police officers’ own views on the use of force, in particular the way in which they justify it. Using a hypothetical encounter developed for this project, researchers in each country conducted focus groups with police officers in which they were encouraged to talk about the use of force. The results show interesting similarities and differences across countries and demonstrate the value of using this kind of research focus and methodology

Linking optical and infrared observations with gravitational wave sources through variability

Optical and infrared observations have thus far detected more celestial cataclysms than have been seen in gravity waves (GW). This argues that we should search for gravity wave signatures that correspond to flux variability seen at optical wavelengths, at precisely known positions. There is an unknown time delay between the optical and gravitational transient, but knowing the source location precisely specifies the corresponding time delays across the gravitational antenna network as a function of the GW-to-optical arrival time difference. Optical searches should detect virtually all supernovae that are plausible gravitational radiation sources. The transient optical signature expected from merging compact objects is not as well understood, but there are good reasons to expect detectable transient optical/IR emission from most of these sources as well. The next generation of deep wide-field surveys (for example PanSTARRS and LSST) will be sensitive to subtle optical variability, but we need to fill the ``blind spots'' that exist in the Galactic plane, and for optically bright transient sources. In particular, a Galactic plane variability survey at 2 microns seems worthwhile. Science would benefit from closer coordination between the various optical survey projects and the gravity wave community.Comment: 14 pages, no figures. Contribution to 12th Gravitational Wave Data Analysis Workshop. Submitted to Classical and Quantum Gravit

Grundsätze ordnungsmäßiger Gewinnrealisierung im deutschen Bilanzrecht und im Normgefüge der IFRS

Die Problematik der Bestimmung des Zeitpunkts, zu dem Umsatzerlöse aus Verkaufs-, Werk- oder Dienstleistungstransaktionen ausgewiesen werden müssen, hat auch mehr als ein Jahrhundert nach gesetzlicher Etablierung des Realisationsprinzips nichts von seiner Aktualität und Relevanz eingebüßt. Dies zeigt sich sowohl in der Rechnungslegungspraxis wie auch – die seit mehr als zwei Jahren kontrovers geführte Diskussion von FASB und IASB um einen neuen Referenzrahmen zur Ertragsvereinnahmung belegt dies anschaulich – auf dem Forschungsgebiet der internationalen Rechnungslegung. Die vorliegende Arbeit stellt zunächst das komplexe System der handelsrechtlichen Grundsätze ordnungsmäßiger Gewinnrealisierung dar und vergleicht anhand von praxisnahen Geschäftsvorfällen die lückenlose Regelungslösung im deutschen Bilanzrecht mit jener nach IFRS

Společnost v období transformace a strach z kriminality

72