98 research outputs found
Information dynamics: Temporal behavior of uncertainty measures
We carry out a systematic study of uncertainty measures that are generic to
dynamical processes of varied origins, provided they induce suitable continuous
probability distributions. The major technical tool are the information theory
methods and inequalities satisfied by Fisher and Shannon information measures.
We focus on a compatibility of these inequalities with the prescribed
(deterministic, random or quantum) temporal behavior of pertinent probability
densities.Comment: Incorporates cond-mat/0604538, title, abstract changed, text
modified, to appear in Cent. Eur. J. Phy
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Changes in color vision with decreasing light level: separating the effects of normal aging from disease.
The purpose of this study was to obtain additional information about the health of the retina (HR) by measuring the rate of loss of chromatic sensitivity with decreasing light level. The HR(index) is introduced to separate the effects of normal aging from early stage disease. For normal subjects the HR(index is largely independent of age (r(2)~0.1), but ~11% of clinically normal, asymptomatic, older subjects exhibit values below the 2σ limit. The HR(index provides a single number that captures how light level affects chromatic sensitivity irrespective of age and can be used to screen for preclinical signs of retinal disease
Natural boundaries for the Smoluchowski equation and affiliated diffusion processes
The Schr\"{o}dinger problem of deducing the microscopic dynamics from the
input-output statistics data is known to admit a solution in terms of Markov
diffusions. The uniqueness of solution is found linked to the natural
boundaries respected by the underlying random motion. By choosing a reference
Smoluchowski diffusion process, we automatically fix the Feynman-Kac potential
and the field of local accelerations it induces. We generate the family of
affiliated diffusions with the same local dynamics, but different inaccessible
boundaries on finite, semi-infinite and infinite domains. For each diffusion
process a unique Feynman-Kac kernel is obtained by the constrained (Dirichlet
boundary data) Wiener path integration.As a by-product of the discussion, we
give an overview of the problem of inaccessible boundaries for the diffusion
and bring together (sometimes viewed from unexpected angles) results which are
little known, and dispersed in publications from scarcely communicating areas
of mathematics and physics.Comment: Latex file, Phys. Rev. E 49, 3815-3824, (1994
The impairment test of goodwill: an empirical analysis of incentives for earnings management in Italian publicly traded companies
Since the current International Accounting Standard 36 introduced
substantial subjectivity while testing goodwill for impairment, this
study aims to establish if management exploits the discretion and
performs the impairment test of goodwill opportunistically. The
presence of discretion, while applying impairment test, is tested on
the sample of Italian publicly traded companies in the period of the
current financial crisis. Despite the fact that the sample of companies
consists of those with market to book ratio less than one, only 26% of
the companies recorded a goodwill write-off. The logistic regression
was used to test contracting and reporting incentives. The results
of the analysis indicate that even in the case of IFRS users some
incentives exist, while recognising the impairment losses of goodwill
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