Geo-energetics of Ukrainian crystalline shield

Purpose. To develop an analytical method which allows investigating the energy condition of rocks within the Ukrainian Crystalline shield. Methodology. Analytical research on the energy condition of rocks has been conducted by means of a new method of research – the entropy one. The research on processes of redistribution of potential energy in the massif of rocks was conducted by analogy with an open thermodynamic system. The accepted methodological approach allowed investigating processes of energy exchange in rocks and natural transformations of some types of energy to others. Findings. The analysis is conducted and systematization of geodynamic conditions by underground mining of ore fields of Ukraine is executed. The ways of development of new hypotheses, theories and methods of research of the energy condition of rocks are given. The description perspective in world practice of a natural condition of rocks is enclosed. Components of redistribution of energy in the massif of rocks are defined: entropy, potential stresses and angles of their action. An inspection of the results obtained on convergence is conducted and corresponding conclusions on their application are drawn. Originality. The thermodynamic balance in rocks of the Ukrainian Crystalline shield is formed due to equilibration of vertical and horizontal power streams which, with increasing mining depth, enhance components of a tensor of stress on sedate dependence, rejecting them from hydrostatic ones during increasing in mining depth. Practical value. The entropy method of research which allows investigating natural state of rocks with increasing depth is developed. Classification of methods of research on the stress-strain state of rocks due to introduction of a synergetic group which includes entropy, thermodynamic and energy methods is improved. It is established that distribution of entropy in rocks of the Ukrainian Crystalline shield proceeds in mutually perpendicular directions, which correspond to vertical and horizontal energy streams

Fractional charges and quantum phase transitions in imbalanced bilayer quantum Hall systems

We extend the Composite Boson theory to study slightly im-balanced bi-layer Quantum Hall systems. In the global $U(1)$ symmetry breaking excitonic superfluid side, as the imbalance increases, the system supports continuously changing fractional charges. In the translational symmetry breaking pseudo-spin density wave (PSDW) side, there are two quantum phase transitions from the commensurate PSDW to an in-commensurate PSDW and then to the excitonic superfluid state. We compare our theory with experimental data and also the previous microscopic calculations.Comment: 4+ pages, 2 figures. 1 table, Final version to appear in Phys. Rev. Let

Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards

Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A-share and B-share markets during three distinct phases (1994-1997, 1998-2000 and 2001-2004) over which CAS were progressively harmonized with IFRS. Design/methodology/approach – Using data for 86 Chinese listed companies which issued both A- and B-shares, the authors employ the price model to test for the association between CAS-based and IFRS-based accounting information, and A-share and B-share prices. The J-test was employed to determine the relative value relevance of the information based on the two sets of accounting standards. Findings – Overall, the authors find that for both the A-share and B-share markets, both CAS-based and IFRS-based accounting information are value relevant, but IFRS-based information is more value relevant than the CAS-based information. However, the magnitude of the differences between the explanatory powers of the CAS- and IFRS-based accounting information narrowed significantly in the 2001-2004 period in both the A-share and B-share markets. The results are robust to the deflator used and the stock exchange on which the companies are listed. Practical implications – The results have implications for China and other transitional economies attempting to integrate IFRS with a uniform accounting system. Originality/value – The paper provides the first comprehensive empirical evidence as to whether or not the progressive harmonization of CAS with IFRS improved the value relevance of CAS-based accounting in China and contributes to the debate on the (ir)relevance of IFRS in emerging and transitional economies

Teleportation with a Mixed State of Four Qubits and the Generalized Singlet Fraction

Recently, an explicit protocol ${\cal E}_0$ for faithfully teleporting arbitrary two-qubit states using genuine four-qubit entangled states was presented by us [Phys. Rev. Lett. {\bf 96}, 060502 (2006)]. Here, we show that ${\cal E}_0$ with an arbitrary four-qubit mixed state resource $\Xi$ is equivalent to a generalized depolarizing bichannel with probabilities given by the maximally entangled components of the resource. These are defined in terms of our four-qubit entangled states. We define the generalized singlet fraction ${\cal G}[\Xi]$, and illustrate its physical significance with several examples. We argue that in order to teleport arbitrary two-qubit states with average fidelity better than is classically possible, we have to demand that ${\cal G}[\Xi] > 1/2$. In addition, we conjecture that when ${\cal G}[\Xi] < 1/4$ then no entanglement can be teleported. It is shown that to determine the usefulness of $\Xi$ for ${\cal E}_0$, it is necessary to analyze ${\cal G}[\Xi]$.Comment: 11 page