5,107 research outputs found

    On planar self-similar sets with a dense set of rotations

    Full text link
    We prove that if EE is a planar self-similar set with similarity dimension dd whose defining maps generate a dense set of rotations, then the dd-dimensional Hausdorff measure of the orthogonal projection of EE onto any line is zero. We also prove that the radial projection of EE centered at any point in the plane also has zero dd-dimensional Hausdorff measure. Then we consider a special subclass of these sets and give an upper bound for the Favard length of E(ρ)E(\rho) where E(ρ)E(\rho) denotes the ρ\rho-neighborhood of the set EE.Comment: 16 page

    Whose Trojan Horse? The Dynamics of Resistance Against IFRS

    Get PDF
    The introduction of International Financial Reporting Standards (“IFRS”) has been debated in the United States since at least the accounting scandals of the early 2000s. While publicly traded firms around the world are increasingly switching to IFRS, often because they are required to do so by law or by their stock exchange, the Securities Exchange Com-mission (“SEC”) seems to have become more reticent in recent years. Only foreign issuers have been permitted to use IFRS in the United States since 2007. By contrast, the EU has mandated the use of IFRS in the consolidated financial statements of publicly traded firms since 2005. In the United States, IFRS, which are promulgated by the London-based Inter-national Accounting Standards Board (“IASB”), are often seen as an at-tempt by Europeans to colonize U.S. accounting standard setting, and as an element of a foreign legal system alien to U.S. capital markets and securities law. In this article, we suggest that this perception is actually a myth, which we attempt to debunk. In fact, the introduction of IFRS in Europe, particularly Continental Europe, was far from controversial. IFRS were promoted by Anglo-Saxon jurisdictions and strongly support-ed by the United States, particularly when capital markets internationalized in the 1990s. They were—and still are—in many ways at odds with the Continental European accounting cultures of countries such as France and Germany, on whose examples we draw. In spite of the EU mandate for publicly traded firms, accounting law in these jurisdictions has still not fully absorbed IFRS; nevertheless, for now a solution that reconciles traditional and international accounting has been found. In this article, we explore the problems and resistance of IFRS in Continental Europe and seek to draw lessons for the United States. We argue that given the shared heritage of U.S. Generally Accepted Accounting Principles (“GAAP”) and IFRS as investor-oriented accounting standards, their introduction in the United States should be considerably easier than it was on the other side of the Atlantic

    The role of astrocyte-secreted matricellular proteins in central nervous system development and function

    Get PDF
    Matricellular proteins, such as thrombospondins (TSPs1-4), SPARC, SPARC-like1 (hevin) and tenascin C are expressed by astrocytes in the central nervous system (CNS) of rodents. The spatial and temporal expression patterns of these proteins suggest that they may be involved in important developmental processes such as cell proliferation and maturation, cell migration, axonal guidance and synapse formation. In addition, upon injury to the nervous system the expression of these proteins is upregulated, suggesting that they play a role in tissue remodeling and repair in the adult CNS. The genes encoding these proteins have been disrupted in mice. Interestingly, none of these proteins are required for survival, and furthermore, there are no evident abnormalities at the gross anatomical level in the CNS. However, detailed analyses of some of these mice in the recent years have revealed interesting CNS phenotypes. Here we will review the expression of these proteins in the CNS. We will discuss a newly described function for thrombospondins in synapse formation in the CNS in detail, and speculate whether other matricellular proteins could play similar roles in nervous system development and function

    Liability of Multinational Enterprises for Their Subsidiaries' Torts

    Get PDF
    PhDThe purpose of the thesis is to examine problems related to the liability of multinational enterprises (MNEs) for their subsidiaries' torts. The reason for the existence of the problems is that the legal theories and practice fail to understand interdisciplinary features of MNEs. Thus, there have been no satisfactory solutions to the problem of tort liability of MNEs. In order to understand the questions of liability, there should be an examination of the concept of multinational enterprise using interdisciplinary methodology. Thus, the thesis, in the first section, examines the social, economic, managerial and legal characteristics of MNEs and compares the findings of this examination to the current understanding of MNEs in the way that tort liability is applied to them. As a result, there is a conflict between legal understanding of the structure of MNEs and contemporary realities; while legal practice considers MNEs as simple vertically structured organisations; an interdisciplinary examination reveals more complex horizontal structures with different characteristics. This conflict creates problems of liability and also prevents satisfactory solutions to problems of tort liability in the context of MNEs. In the second section, the thesis examines the existing laws related to liability of MNEs from different jurisdictions. The aim of this examination is to assess whether these laws are adequate for the challenges modern MNEs create. The thesis seeks in each sub-section to understand how groups of companies are conceived by these laws and how liability rules would be different if modern understandings of MNEs are applied in these cases. In the final section, the thesis aims to identify the basic problems of achieving satisfactory tort liability for MNEs and it offers solutions to the problems of liability for MNEs subsidiaries' tort based on the findings in the first and the second parts of the thesis

    Information retrieval from spaceborne GNSS Reflectometry observations using physics- and learning-based techniques

    Get PDF
    This dissertation proposes a learning-based, physics-aware soil moisture (SM) retrieval algorithm for NASA’s Cyclone Global Navigation Satellite System (CYGNSS) mission. The proposed methodology has been built upon the literature review, analyses, and findings from a number of published studies throughout the dissertation research. Namely, a Sig- nals of Opportunity Coherent Bistatic scattering model (SCoBi) has been first developed at MSU and then its simulator has been open-sourced. Simulated GNSS-Reflectometry (GNSS-R) analyses have been conducted by using SCoBi. Significant findings have been noted such that (1) Although the dominance of either the coherent reflections or incoher- ent scattering over land is a debate, we demonstrated that coherent reflections are stronger for flat and smooth surfaces covered by low-to-moderate vegetation canopy; (2) The influ- ence of several land geophysical parameters such as SM, vegetation water content (VWC), and surface roughness on the bistatic reflectivity was quantified, the dynamic ranges of reflectivity changes due to SM and VWC are much higher than the changes due to the surface roughness. Such findings of these analyses, combined with a comprehensive lit- erature survey, have led to the present inversion algorithm: Physics- and learning-based retrieval of soil moisture information from space-borne GNSS-R measurements that are taken by NASA’s CYGNSS mission. The study is the first work that proposes a machine learning-based, non-parametric, and non-linear regression algorithm for CYGNSS-based soil moisture estimation. The results over point-scale soil moisture observations demon- strate promising performance for applicability to large scales. Potential future work will be extension of the methodology to global scales by training the model with larger and diverse data sets
    corecore