7,605 research outputs found
Economic implications of corporate financial reporting in brazilian and european financial markets
The main objective of this study is to determine how the people involved in the accounting process consider the role of accounting information in an economic environment where capital markets play a major role. The study is also aimed at determining whether International Financial Reporting Standards (IFRS) will help fulfill this role. To this end, we compare the perceptions of financial officers, financial analysts and auditors, using Europe as a proxy for a highly developed capital market environment and Brazil as a proxy for a less developed capital market environmentEconomic implications ; corporate financial reporting ; brazil ; europe ; financial markets
Alterity, Otherness and Journalism: From Phenomenology to Narration of Modes of Existence
In a theoretical reflection, the aim of this paper is primarily to discuss alterity in journalism. We believe that journalism plays a fundamental role in the construction of knowledge on similarities and differences between human beings, stressing social diversity as one of its purposes. We associate the concept of otherness, understood as a singular mode of existence of the âotherâ, with the purpose of journalism and with actions of empathy, sympathy and compassion. Based on a phenomenological perspective, we discuss the importance of the meeting between the "self" and the "other", as well as the ability of journalists to perceive and narrate on the aspects that shape the identities of human beings. Moreover, we discuss otherness in journalistic narratives, approaching the relation between the lifeworld and the world of text..
Supernova 1996L: evidence of a strong wind episode before the explosion
Observations of the type II SN 1996L reveal the presence of a slowly
expanding (V~700$ km/s) shell at ~ 10^(16) cm from the exploding star. Narrow
emission features are visible in the early spectra superposed on the normal SN
spectrum. Within about two months these features develop narrow symmetric
P-Cygni profiles. About 100 days after the explosion the light curve suddenly
flattens, the spectral lines broaden and the Halpha flux becomes larger than
what is expected from a purely radioactive model. These events are interpreted
as signatures of the onset of the interaction between the fast moving ejecta
and a slowly moving outer shell of matter ejected before the SN explosion. At
about 300 days the narrow lines disappear and the flux drops until the SN fades
away, suggesting that the interaction phase is over and that the shell has been
swept away. Simple calculations show that the superwind episode started 9 yr
before the SN explosion and lasted 6 yr, with an average dM/dt=10^(-3)
M_solar/yr. Even at very late epochs (up to day 335) the typical forbidden
lines of [OI], CaII], [FeII] remain undetected or very weak. Spectra after day
270 show relatively strong emission lines of HeI. These lines are narrower than
other emission lines coming from the SN ejecta, but broader than those from the
CSM. These high excitation lines are probably the result of non-thermal
excitation and ionization caused by the deposition of the gamma-rays emitted in
the decay of radioactive material mixed in the He layer.Comment: 8 pages, 6 figures, Latex, To appear in M.N.R.A.
Swampland conjecture in gravity by the Noether Symmetry Approach
Swampland conjecture has been recently proposed to connect early time
cosmological models with the string landscape, and then to understand if
related scalar fields and potentials can come from some fundamental theory in
the high energy regime. In this paper, we discuss swampland criteria for
gravity considering models where duality symmetry is present. In this
perspective, specific models can naturally belong to the string
landscape. In particular, it is possible to show that duality is a Noether
symmetry emerging from dynamics. The selected models, satisfying the
swampland conjecture, are consistent, in principle, with both early and
late-time cosmological behaviors.Comment: 11 pages, 1 figure, accepted for publication in Physical Review
Primordial Non-Gaussianities of inflationary step-like models
We use Minkowski Functionals to explore the presence of non-Gaussian
signatures in simulated cosmic microwave background (CMB) maps. Precisely, we
analyse the non-Gaussianities produced from the angular power spectra emerging
from a class of inflationary models with a primordial step-like potential. This
class of models are able to perform the best-fit of the low- `features',
revealed first in the CMB angular power spectrum by the WMAP experiment and
then confirmed by the Planck collaboration maps. Indeed, such models generate
oscillatory features in the primordial power spectrum of scalar perturbations,
that are then imprinted in the large scales of the CMB field. Interestingly, we
discover Gaussian deviations in the CMB maps simulated from the power spectra
produced by these models, as compared with Gaussian CDM maps.
Moreover, we also show that the kind and level of the non-Gaussianities
produced in these simulated CMB maps are compatible with that found in the four
foreground-cleaned Planck maps. Our results indicate that inflationary models
with a step-like potential are not only able to improve the best-fit respect to
the CDM model accounting well for the `features' observed in the CMB
angular power spectrum, but also suggesting a possible origin for certain
non-Gaussian signatures observed in the Planck data.Comment: 15 pages, 9 figure
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