cometadata/datacite-rtg-text-other-reclassification-records huggingface dataset:
BIS capital regulations and Japanese banks' bad loan problems
Creators: name: Marsh, Terry A.
name: Paul, Jean-Michel
Publisher: name: Columbia University
Year: 1997
Subjects: Economics
Commerce

description: We present evidence that the loan problems of Japanese banks are related to the introduction of the 1992 BIS capital regulations. The cross-sectional correlation between the major twenty-one banks' prior-to-1992 BIS capital deficiencies and their risky lending is around 50%. The risky lending generated higher short-term retained earnings and thus increases in capital. More capital-deficient banks also used the external capital market less, indicating greater asymmetry-of-information problems for the weaker banks. Regional II banks that were not affected by the BIS regulations did not increase their risky lending, while their brethren with overseas operations did. Finally, we find no evidence in excess returns on Japanese banks' stocks that the BIS regulations ex ante benefited them.
Debt vs. Equity: Accounting for Claims Contingent on Firms' Common Stock Performance with Particular Attention to Employee Compensation Options
Creators: name: Ohlson, James A.
name: Penman, Stephen H.
Publisher: name: Columbia University
Year: 2005
Subjects: Managerial economics
Accounting

description: This paper lays out a comprehensive solution to the problem of accounting for claims based the performance of a firm's stock price. The accounting covers employee stock options, stock appreciation rights, put and call options, convertible debt and preferred stock, warrants, and other hybrid securities. This issue has vexed the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) who have approached the problem on a piecemeal basis, leading to inconsistent treatments of claims that in substance are very similar.
The Zodiac Policy Subsystem: A Policy-Based Management System for a High-Security MANET
Creators: name: Cheng, Yuu-Heng
name: Alexander, D. Scott
name: Poylisher, Alex
name: Raykova, Mariana Petrova
name: Bellovin, Steven Michael
Publisher: name: Columbia University
Year: 2009
Subjects: Computer science

description: Zodiac (Zero Outage Dynamic Intrinsically Assurable Communities) is an implementation of a high-security MANET, resistant to multiple types of attacks, including Byzantine faults. The Zodiac architecture poses a set of unique system security, performance, and usability requirements to its policy-based management system (PBMS). In this paper, we identify theses requirements, and present the design and implementation of the Zodiac Policy Subsystem (ZPS), which allows administrators to securely specify, distribute and evaluate network control and system security policies to customize ZODIAC behaviors. ZPS uses the Keynote language for specifying all authorization policies. We also present a simple extension of the Keynote language to support obligation policies.
Optimal k-fold colorings of webs and antiwebs
Creators: name: Campêlo, Manoel
name: Corrêa, Ricardo C.
name: Moura, Phablo F. S.
name: Santos, Marcio C.
Publisher: name: arXiv
Year: 2011
Subjects: subject: Discrete Mathematics (cs.DM)
subject: FOS: Computer and information sciences

description: A k-fold x-coloring of a graph is an assignment of (at least) k distinct colors from the set {1, 2, ..., x} to each vertex such that any two adjacent vertices are assigned disjoint sets of colors. The smallest number x such that G admits a k-fold x-coloring is the k-th chromatic number of G, denoted by χ_k(G). We determine the exact value of this parameter when G is a web or an antiweb. Our results generalize the known corresponding results for odd cycles and imply necessary and sufficient conditions under which χ_k(G) attains its lower and upper bounds based on the clique, the fractional chromatic and the chromatic numbers. Additionally, we extend the concept of χ-critical graphs to χ_k-critical graphs. We identify the webs and antiwebs having this property, for every integer k <= 1.
description: A short version of this paper was presented at the Simp\'osio Brasileiro de Pesquisa Operacional, Brazil, 2011
title: Regionale Weiterbildungspotentiale als Basis für die Kompetenzentwicklung von Gesundheitsfachpersonal (regioWB) : Leitfaden für Experteninterviews
Creators: name: Weidlich-Wichmann, Uta
name: Immenroth, Tobias
name: Schaffrin, Sandra
Publisher: name: Ostfalia
Year: 2018

description: kein Abstract vorhanden
Designing on the edge: sustainable community design for Belvedere - Calgary's new edge community
Creators: name: Marcan, Sarah
Publisher: name: Environmental Design
Year: 2008

description: Bibliography: p. 135-140
description: Some pages are in colour.
description: Similar to other North American cities, Calgary's urban development has been based primarily on the suburban model, with a rapidly expanding urban area over the past twenty years. Since 1981 Calgary's developed area has increased by fifty percent with a forty percent population increase. With such rapid population expansion , it is crucial for Calgary's development to become more sustainable in order to reduce growth pressures and outward land consumption. The purpose of this Masters Degree Project is to explore, compare and contrast different approaches of sustainable community design to develop recommendations for Belvedere, Calgary's new edge community. First, the paper explores and compares sustainable planning approaches. Second, recognized sustainable North American communities are explored to demonstrate examples of best practices and precedents of community planning. Third, Calgary's current planning documents, density objectives and vision of creating sustainable communities will be reviewed as they pertain to new greenfield developments. Based upon the research conducted, several planning policies are recommended for sustainable neighbourhood development was formulated as set of comprehensive guidelines for community development in Belvedere. The importance of considering urban development holistically is crucial in developing affective and efficient neighbourhoods. The recommendations recognize that the relationship between land use, transportation and urban design should be addressed at the community level within planning policies. With the creation of comprehensive recommendations for Belvedere, Calgary has the opportunity to develop in a more sustainable manner. emergence of various sustainable community planning policies including: Smart Growth, New Urbanism, Urban Villages and Green Development. Several communities across North America have incorporated sustainability policies using principles found within these approaches. Each community has their own unique characteristics demonstrating the evolution of principles over time imparts unique innovations, best practices and precedents for sustainable community design. The importance of considering urban development holistically is crucial in developing affective and efficient communities. With the creation of comprehensive recommendations for new greenfield edge communities, Calgary has the opportunity to develop in a more sustainable manner with features including higher density mixed-use developments, a range of housing types, transportation options and environmental preservation.
The response of wolves, grizzly bears, and elk to human activity on trails and roads
Creators: name: Rogala, J. Kimo
Publisher: name: Environmental Design
Year: 2008

description: Bibliography: p. 39-49
description: Some pages are in colour.
description: National parks are important for conservation of species such as wolves (Canis lupus), grizzly bears (Ursus arctos), and elk (Cervus elaphus). However, topographic and anthropogenic features within parks may limit available habitat, however. Human activity on trails and roads may lead to habitat loss, yet research on such impacts to wildlife is incomplete, especially at fine spatial and temporal scales. My research investigated the relationship between wolf, grizzly bear, and elk distribution and human activity using finescale Global Positioning System (GPS) wildlife telemetry locations and hourly human activity on trails and roads in Banff, Kootenay, and Yoho National Parks, Canada. I found wolf and elk distributions changed with increasing human activity levels, while grizzly bear distributions did not. As human activity increased, wolves and elk increasingly selected distances farther away from roads and trails. In particular, in response to increases in human activity, I documented wolf displacement 400 m from trails and 200 m from roads, and elk displacement 800 m from trails. I also observed that the method of displacement varied between wolves and elk in response to increasing human trail activity. In fact, wolves appeared to respond to increasing trail activity by moving from distances <400 m to distances >400 m while elk responded to increasing trail activity by moving to adjacent areas further away and ultimately >800 m. If managers are concerned with human impacts on wolves, grizzly bears, and elk or on these species ' interactions, then managers should monitor and consider hourly changes in human activity levels in areas important to wildlife.
Commuting and land prices in the Tokyo metropolitan area
Creators: name: Hatta, Tatsuo
name: Ohkawara, Toru
Publisher: name: Columbia University
Year: 1991
Subjects: Economics
Commerce

description: The present study has three major aims. First, we will study differences in the population and employment distributions of Tokyo and New York, and examine how the different commuting environments of the two areas explain these distributions. As the Mills-Muth theory shows, the population density function in the residential district of a city has an intimate relationship with the land price function there. The employment density function in the CBD also has a close relationship with the land price function there. Although data on land prices are not available for New York, population and employment density data are available for both Tokyo and New York. Second, we will empirically examine the impact of abolishing the preferential tax treatment of free commuter riding upon the land price structure and the size of the Tokyo Metropolitan Area. Third, we will evaluate the current urban economic policies in Tokyo regarding the CBD development and commuter transportation from the view point of whether they help attain an efficient resource allocation. It will be shown that the various existing policies have consistently made both population and employment density distributions flatter than efficiency requires.
Private sector engagement in affordable new rental construction in Calgary
Creators: name: Witwer, Melissa
Publisher: name: Environmental Design
Year: 2008

description: Bibliography: p. 129-139
description: Missing partial copyright licence form.
description: Missing signature page.
description: Within the past decade the responsibility for affordable rental housing has increasingly shifted from the federal and provincial levels of government to the municipal level. With an increase in demand for affordable housing, governments have had to consider alternative approaches to increase the production of affordable rental housing, such as engaging the private sector. The MOP examines how to best engage the private sector to increase the production of affordable rental housing in Calgary context by analysing the most effective combination of government interventions. These interventions could be in the form of regulatory, fiscal, financial or institutional measures which are analyzed based on the effect of the intervention on a private developers' bottom line, the necessary infrastructure required to implement the intervention, which would affect the likelihood of the responsible organization or government to actually implement it and the amount of production the intervention could leverage. Key informant interviews add additional perspective on barriers and opportunities for the private sector to increase production of affordable rental housing. A combination of the interviews and analysis of potential interventions within the context of the rental housing market within the City of Calgary and the private development industry provides the foundation for all recommendations.
title: Regionale Weiterbildungspotentiale als Basis für die Kompetenzentwicklung von Gesundheitsfachpersonal (regioWB) : Fragebogen zum Fort- und Weiterbildungsverhalten unter Angehörigen in Pflegeberufen
Creators: name: Weidlich-Wichmann, Uta
name: Schaffrin, Sandra
name: Immenroth, Tobias
Publisher: name: Ostfalia
Year: 2018

description: kein Abstract vorhanden
title: Vergütung von Leistungen der Sterbebegleitung : eine ökonomische Analyse
Creators: name: Holzkämper, Hilko
Publisher: name: Ostfalia
Year: 2018

description: Mit der vorliegenden Analyse erfolgt eine systematische Analyse der Vergütung der erbrachten Leistungen der Sterbebegleitung in den jeweiligen Institutionen (Krankenhaus, Hospiz, Alten- und Pflegeheim) und im eigenen Wohnumfeld. Unterschiede werden hinsichtlich der Art und Höhe der Vergütung, des Eigenanteils der Betroffenen und der damit verbundenen Anreizwirkungen und Auswirkungen auf den Versorgungsumfang und die Qualität dargelegt. Schlussendlich werden Reformoptionen bzgl. der Finanzierungssystematik entwickelt, die eine in der Breite verbesserte, hochwertige und bedarfsgerechte Versorgung befördern.
Probes on D3-D7 Quark-Gluon Plasmas
Creators: name: Magaña, A.
name: Mas, J.
name: Mazzanti, L.
name: Tarrio, J.
Publisher: name: arXiv
Year: 2012
Subjects: subject: High Energy Physics - Theory (hep-th)
subject: FOS: Physical sciences

description: We study the holographic dual model of quenched flavors immersed in a quark-gluon plasma with massless dynamical quarks in the Veneziano limit. This is modeled by embedding a probe D7 brane in a background where the backreaction of massless D7 branes has been taken into account. The background, and hence the effects, are perturbative in the Veneziano parameter N_f/N_c, therefore giving small shifts of all magnitudes like the constituent mass, the quark condensate, and several transport coefficients. We provide qualitative results for the effect of flavor degrees of freedom on the probes. For example, the meson melting temperature is enhanced, while the screening length is diminished. The drag force is also enhanced.
description: 31 pages, 17 figures
Can Ground-based Telescopes Detect The Oxygen 1.27 Micron Absorption Feature as a Biomarker in Exoplanets ?
Creators: name: Kawahara, Hajime
name: Matsuo, Taro
name: Takami, Michihiro
name: Fujii, Yuka
name: Kotani, Takayuki
name: Murakami, Naoshi
name: Tamura, Motohide
name: Guyon, Olivier
Publisher: name: arXiv
Year: 2012
Subjects: subject: Earth and Planetary Astrophysics (astro-ph.EP)
subject: FOS: Physical sciences

description: The oxygen absorption line imprinted in the scattered light from the Earth-like planets has been considered the most promising metabolic biomarker of the exo-life. We examine the feasibility of the detection of the 1.27 micron oxygen band from habitable exoplanets, in particular, around late- type stars observed with a future instrument on a 30 m class ground-based telescope. We analyzed the night airglow around 1.27 micron with IRCS/echelle spectrometer on Subaru and found that the strong telluric emission from atmospheric oxygen molecules declines by an order of magnitude by midnight. By compiling nearby star catalogs combined with the sky background model, we estimate the detectability of the oxygen absorption band from an Earth twin, if it exists, around nearby stars. We find that the most dominant source of photon noise for the oxygen 1.27 micron band detection comes from the night airglow if the contribution of the stellar PSF halo is suppressed enough to detect the planet. We conclude that the future detectors for which the detection contrast is limited by photon noise can detect the oxygen 1.27 micron absorption band of the Earth twins for ~50 candidates of the late type star. This paper demonstrates the importance of deploying small inner working angle efficient coronagraph and extreme adaptive optics on extremely large telescopes, and clearly shows that doing so will enable study of potentially habitable planets.
description: 11 pages, 9 figures, accepted for publication in The Astrophysical Journal
Why we (usually) don't have to worry about multiple comparison
Creators: name: Gelman, Andrew E.
name: Hill, Jennifer
name: Yajima, Masanao
Publisher: name: Columbia University
Year: 2009
Subjects: subject: Statistics
subject: FOS: Mathematics

description: Applied researchers often find themselves making statistical inferences in settings that would seem to require multiple comparisons adjustments. We challenge the Type I error paradigm that underlies these corrections. Moreover we posit that the problem of multiple comparisons can disappear entirely when viewed from a hierarchical Bayesian perspective. We propose building multilevel models in the settings where multiple comparisons arise. Multilevel models perform partial pooling (shifting estimates toward each other), whereas classical procedures typically keep the centers of intervals stationary, adjusting for multiple comparisons by making the intervals wider (or, equivalently, adjusting the p-values corresponding to intervals of fixed width). Thus, multilevel models address the multiple comparisons problem and also yield more efficient estimates, especially in settings with low group-level variation, which is where multiple comparisons are a particular concern.
Hybrid stars with the Dyson-Schwinger quark model
Creators: name: Chen, H.
name: Baldo, M.
name: Burgio, G. F.
name: Schulze, H. -J.
Publisher: name: arXiv
Year: 2011
Subjects: subject: Nuclear Theory (nucl-th)
subject: Solar and Stellar Astrophysics (astro-ph.SR)
subject: High Energy Physics - Phenomenology (hep-ph)
subject: FOS: Physical sciences

description: We study the hadron-quark phase transition in the interior of neutron stars. For the hadronic sector, we use a microscopic equation of state involving nucleons and hyperons derived within the Brueckner-Hartree-Fock many-body theory with realistic two-body and three-body forces. For the description of quark matter, we employ the Dyson-Schwinger approach and compare with the MIT bag model. We calculate the structure of neutron star interiors comprising both phases and find that with the Dyson-Schwinger model, the hadron-quark phase transition takes place only when hyperons are excluded, and that a two-solar-mass hybrid star is possible only if the nucleonic equation of state is stiff enough.
description: 10 pages, 8 figures
The influence of hullform parabolization on the powering, seakeeping and economic characteristics of the UBC-Ferry
Creators: name: Gould, Kevin John
Publisher: name: University of British Columbia
Year: 2011

description: This work is a hydrodynamic study of a displacement vessel using numerical and experimental methods to improve efficiency. A new hullform is developed that will have significantly reduced wave resistance, lower power requirements and reduced fuel consumption. This process is termed waterline parabolization and can reduce the wave resistance of a parallel mid-bodied displacement vessel by increasing the overall beam of the ship, through the addition of parabolic amidships bulbs. Two approaches have been taken: a “constant displacement” design producing a new hullform with shallower entrance and exit angles, and a “retro-fit” design where amidships bulbs are added to a parent hullform increasing the displacement. Optimal shapes for the amidships bulbs are developed numerically using a potential flow code based on Dawson’s method coupled with a Matlab optimization routine. Tow-tank tests at Istanbul Technical University (ITU) confirmed that amidships bulbs could reduce the effective power (PE) by 15%. Given the improved powering with parabolization, this thesis also compares the seakeeping characteristics of the parent, “constant displacement”, and “retro-fit” hullforms at high sea state conditions. A strip theory program called SHIPMO PC is used to compare the three different hullforms. Added resistance in waves, roll motions, pitch motions, heave motions and acceleration levels are quantified. There is no significant change in the seakeeping performance except for the roll motions, where there is a shift in the natural frequency of response. This shift is indicative of increased roll stiffness for parabolized hullforms with constant KG’s and increased GM’s as independent variables. Limited tow-tank tests were completed at ITU and they confirm numerical added resistance predictions in head seas between parent and “retro-fit” hullforms. Finally, a route specific cost benefit analysis of a “retro-fit” amidships bulb for the UBC-Ferry is done. Benefits include a variable fuel savings of 44000 L/year and a reduction in capital costs of installed power of 59,500$. The capital construction costs of the “retro-fit” would be 23,900 $/Tonne, and the payback period would be 18 years. Other then cost, the “retro-fit” would have an improved EEDI (Energy Efficiency Design Index) rating and reduced impacts on the environment.
Have I Met You Before? Using Cross-Media Relations to Reduce SPIT
Creators: name: Ono, Kumiko
name: Schulzrinne, Henning G.
Publisher: name: Columbia University
Year: 2009
Subjects: Computer science

description: Most legitimate calls are from persons or organizations with strong social ties such as friends. Some legitimate calls, however, are from those with weak social ties such as a restaurant the callee booked a table on-line. Since a callee's contact list usually contains only the addresses of persons or organizations with strong social ties, filtering out unsolicited calls using the contact list is prone to false positives. To reduce these false positives, we first analyzed call logs and identified that legitimate calls are initiated from persons or organizations with weak social ties through transactions over the web or email exchanges. This paper proposes two approaches to label incoming calls by using cross-media relations to previous contact mechanisms which initiate the calls. One approach is that potential callers offer the callee their contact addresses which might be used in future correspondence. Another is that a callee provides potential callers with weakly-secret information that the callers should use in future correspondence in order to identify them as someone the callee has contacted before through other means. Depending on previous contact mechanisms, the callers use either customized contact addresses or message identifiers. The latter approach enables a callee to label incoming calls even without caller identifiers. Reducing false positives during filtering using our proposed approaches will contribute to the reduction in SPIT (SPam over Internet Telephony).
COMPASS: A Community-driven Parallelization Advisor for Sequential Software
Creators: name: Sethumadhavan, Lakshminarasimhan
name: Kaiser, Gail E.
Publisher: name: Columbia University
Year: 2009
Subjects: Computer science

description: The widespread adoption of multicores has renewed the emphasis on the use of parallelism to improve performance. The present and growing diversity in hardware architectures and software environments, however, continues to pose difficulties in the effective use of parallelism thus delaying a quick and smooth transition to the concurrency era. In this paper, we describe the research being conducted at Columbia University on a system called COMPASS that aims to simplify this transition by providing advice to programmers while they reengineer their code for parallelism. The advice proffered to the programmer is based on the wisdom collected from programmers who have already parallelized some similar code. The utility of COMPASS rests, not only on its ability to collect the wisdom unintrusively but also on its ability to automatically seek, find and synthesize this wisdom into advice that is tailored to the task at hand, i.e., the code the user is considering parallelizing and the environment in which the optimized program is planned to execute. COMPASS provides a platform and an extensible framework for sharing human expertise about code parallelization — widely, and on diverse hardware and software. By leveraging the "wisdom of crowds" model, which has been conjectured to scale exponentially and which has successfully worked for wikis, COMPASS aims to enable rapid propagation of knowledge about code parallelization in the context of the actual parallelization reengineering, and thus continue to extend the benefits of Moore's law scaling to science and society.
title: Elektromobilität im Spannungsfeld global heterogener Anforderungen am Fallbeispiel China
Creators: name: Wang, Jingjie
Publisher: name: Hochschule Esslingen
Year: 2019
Subjects: subject: 650 Management

description: Lösungen im Bereich der Elektromobilität unterliegen im besonderen Maße regionalen Anforderungen. Diese Studie untersucht den Markt China hinsichtlich der dort vermehrt eingesetzten Technologien, sowie die daran gekoppelten gesetzlichen Rahmenbedingungen. Ferner wird die Versorgungstechnik / Ladeinfrastruktur untersucht. Abschließend werden Konsequenzen hinsichtlich der Marktakzeptanz und zukünftigen Entwicklungen für den Markt China gezogen.
Two-loop representations of low-energy pion form factors and pi-pi scattering phases in the presence of isospin breaking
Creators: name: Descotes-Genon, S.
name: Knecht, M.
Publisher: name: arXiv
Year: 2012
Subjects: subject: High Energy Physics - Phenomenology (hep-ph)
subject: High Energy Physics - Experiment (hep-ex)
subject: FOS: Physical sciences

description: Dispersive representations of the pi-pi scattering amplitudes and pion form factors, valid at two-loop accuracy in the low-energy expansion, are constructed in the presence of isospin-breaking effects induced by the difference between the charged and neutral pion masses. Analytical expressions for the corresponding phases of the scalar and vector pion form factors are computed. It is shown that each of these phases consists of the sum of a "universal" part and a form-factor dependent contribution. The first one is entirely determined in terms of the pi-pi scattering amplitudes alone, and reduces to the phase satisfying Watson's theorem in the isospin limit. The second one can be sizeable, although it vanishes in the same limit. The dependence of these isospin corrections with respect to the parameters of the subthreshold expansion of the pi-pi amplitude is studied, and an equivalent representation in terms of the S-wave scattering lengths is also briefly presented and discussed. In addition, partially analytical expressions for the two-loop form factors and pi-pi scattering amplitudes in the presence of isospin breaking are provided.
description: 57 pages, 12 figures
EaaS: Electricity as a Service?
Creators: name: Xu, Yueqiang
name: Ahokangas, Petri
name: Reuter, Emmanuelle
Publisher: name: Journal of Business Models
Year: 2019

description: 1   Purpose

Innovative business models have been transforming and disrupting traditional industries in an unprecedented speed. The energy industry is no exception. The advent of smart grid has initiated paradigm shifts from traditional product-based business models to service provision. An essential question is that, “How can energy industry create and capture new value from service business, turning the existing product-based business model to service orientation?”
2   Research gaps

This study addresses research gaps regarding 1) the value perspective for business model; 2) the ecosystem thinking for complex industries; 3) maximising systemic value for an ecosystem rather than a focal firm.
3   Research design, data collection, and approach

The study collects business model case data from BRIDGE, a high-level initiative of the European Commission uniting 31 major European energy projects. The research includes the full 50 business model cases contributed by experts from 15 EU Horizon 2020 innovation projects.
4   Findings

The study utilises the 4C ecosystemic framework and the XaaS (Everything as a Service) digital service business model typologies. A key outcome is the proposition of Electricity as a Service (EaaS) concept with four service business model typologies for the energy sector, proposing a new service business paradigm for the energy ecosystem.
5   Originality and value

The study proposes a value-based approach and service-dominant logic towards business model research at ecosystemic level. For the first time, the study introduces the XaaS service business typologies, investigating how this well-established ICT (Information and Communication Technology) business concept can enable the digitalisation of the energy industry.
description: Journal of Business Models, Vol 6 No 3 (2018): Journal of Business Models
On the Balance Sheet-Based Model of Financial Reporting
Creators: name: Dichev, Ilia D.
name: Penman, Stephen H.
Publisher: name: Columbia University
Year: 2007
Subjects: Managerial economics
Accounting

description: The FASB adopted a balance sheet-based model of financial reporting about 30 years ago, and this model has been gradually expanded and solidified to become the required norm around the world today. Currently, the FASB and the IASB are re-considering their Conceptual Framework, and this is the right time to have a much-needed debate about the proper conceptual foundations of accounting. This paper argues that the balance sheet orientation of accounting standard-setting is flawed, for the following reasons: 1. Accounting is supposed to reflect business reality, and thus the essential features of the financial reporting model need to reflect the essential features of the underlying business model. However, the balance sheet orientation of financial reporting is at odds with the economic process of advancing expenses to earn revenues, which governs how most businesses create value, and which represents how managers and investors view most firms. 2. The adoption of the balance sheet approach was driven by conceptual considerations; standard setters argued that the concept of assets is more fundamental and logically prior to the concept of income. However, this paper argues that the concept of income is clearer and practically more useful than the concept of assets, especially with the recent proliferation of intangible assets. 3. Earnings is the single most important output of the accounting system. Thus, intuitively, improved financial reporting should lead to improved usefulness of earnings. However, the continual expansion of the balance sheet approach is gradually destroying the forward-looking usefulness of earnings, mainly through the effect of various asset re-valuations, which manifest as noise in the process of generating normal operating earnings. During the last 40 years, the volatility of reported earnings has doubled and the persistence of earnings has gone down by about a third, while there is little change in the properties of the underlying business fundamentals. 4. The balance sheet approach has pushed accounting into incorporating more and more valuation estimates into financial reports, creating tautological and dangerous feedback loops between financial markets and the real economy. The paper concludes with two suggestions about a "good" model of financial reporting. The first suggestion is that accounting needs to make a sharp theoretical and practical distinction between operating and financing-type activities and assets, and this distinction needs to be reflected in all financial statements. The second suggestion is that for most firms the accounting for operating activities needs a renewed emphasis on the principle of matching of expenses to revenues.
When and How to Live: Resolving Non-Contractible Uncertainty Efficiently
Creators: name: O'Flaherty, Brendan Andrew
Publisher: name: Columbia University
Year: 1996
Subjects: Economics
Voting
Uncertainty--Social aspects

description: Some contracts (academic employment, for instance) carry voting rights on some issues and other contracts do not (health club memberships). Voting is one way of resolving noncontractible uncertainty; dictatorship is another. Majority rule resolves noncontractible uncertainty efficiently for issues where all players' stakes are expected to be about the same; dictatorship is efficient when one player's stake is much higher than any other players'. In general, weighted voting schemes where weights depend positively on expected stake and negatively on expected benefits are efficient when player's benefits are independent; the quota required is larger the lower are expected social benefits. Correlation modifies these results; minorities, for instance, have votes that count more under some circumstances. I apply this method to representative government and municipal governance.
Mixed-Methods Systematic Review of Behavioral Interventions in Low- and Middle-Income Countries to Increase Family Support for Maternal, Infant, and Young Child Nutrition during the First 1000 Days
Creators: name: Gascoigne, Emily
name: Fundira, Dadirai
name: Dickin, Katherine L
name: McCann, Juliet K
name: Martin, Stephanie L
name: Allotey, Diana
Publisher: name: Elsevier
Year: 2020

description:
Fathers, grandmothers, and other family members' influence on maternal, infant, and young child nutrition (MIYCN) is widely recognized, yet synthesis of the effectiveness of engaging them to improve nutrition practices during the first 1000 d is lacking. We examined the impact of behavioral interventions to engage family members in MIYCN in low- and middle-income countries through a mixed-methods systematic review. We screened 5733 abstracts and included 35 peer-reviewed articles on 25 studies (16 with quantitative and 13 with qualitative data). Most quantitative studies focused on early breastfeeding, primarily engaging fathers or, less often, grandmothers. Most found positive impacts on exclusive breastfeeding rates and family members' knowledge and support. The few quantitative studies on complementary feeding, maternal nutrition, and multiple outcomes also suggested benefits. Qualitative themes included improved nutrition behaviors, enhanced relationships, and challenges due to social norms. Interventions engaging family members can increase awareness and build support for MIYCN, but more rigorous study designs are needed. This systematic review is registered at PROSPERO as CRD42018090273, https://www.crd.york.ac.uk/prospero/display_record.php?RecordID=90273.
Study of the helix structure of QCD string
Creators: name: Todorova, Sharka
Publisher: name: arXiv
Year: 2012
Subjects: subject: High Energy Physics - Phenomenology (hep-ph)
subject: FOS: Physical sciences

description: The properties of a helix-like shaped QCD string are studied in the context of the Lund fragmentation model, where the concept of a 3-dimensional structure of the gluon field offers an alternative aproach to the modelling of the transverse momentum of hadrons. The paper is focused on the phenomenology of the model, which introduces correlations between transverse and longitudinal components of hadrons, as well as azimuthal ordering of hadrons along the string. The similarities between 2-particle correlations stemming from the helix-string structure and those commonly attributed to the Bose-Einstein interference are pointed out. It is shown that the charged assymetry observed in the production of close hadron pairs can be associated with fluctuations in the space-time history of the string breakup, and with the presence of resonant hadronic states.
description: 11 pages, 22 figures
A Unified Perspective on Resource Allocation: Limited Arbitrage is Necessary and Sufficient for the Existence of a Competitive Equilibrium, the Core and Social Choice
Creators: name: Chichilnisky, Graciela
Publisher: name: Columbia University
Year: 1996
Subjects: Economics

description: Different forms of resource allocation-by markets, cooperative games, and by social choice-are unified by one condition, limited arbitrage, which defined on the endowments and the preferences of the traders of an Arrow Debreu economy. Limited arbitrage is necessary and sufficient for the existence of a competitive equilibrium in economies with or without short sales, and with finitely or infinitely many markets. The same condition is also necessary and sufficient for the existence of the core, for resolving Arrow's paradox on choices of large utility values, and for the existence of social choice rules which are continuous, anonymous and respect unanimity, thus providing a unified perspective on standard procedures for resource allocation. When limited arbitrage does not hold, social diversity of various degrees is defined by the properties of topological invariant of the economy, the cohomology rings CH of a family of cones which are naturally associated with it. CH has additional information about the resource allocation properties of subsets of traders in the economy and of the subeconomies which they span.
title: Die klangliche Darstellung der Großstadt in Filmen der Nouvelle Vague - Eine Analyse der audio-visuellen Gestaltungskonzepte
Creators: name: Rex, Maximilian
Publisher: name: Fachhochschule Dortmund
Year: 2019
Subjects: subject: 791 Öffentliche Darbietungen, Film, Rundfunk

description: Die vorliegende Bachelor-Thesis untersucht die klangliche Darstellung der Stadt in Filmen der französischen Nouvelle Vague. Dafür werden zunächst bereits etablierte Begrifflichkeiten und Kategorisierungsmöglichkeiten der akustischen Erscheinungsform realer Großstädte dargelegt und definiert. Anschließend wird auf die Bedeutung der engen Verbindung von Stadt und Film eingegangen und es wird untersucht, welche typischen Darstellungsarten und Themen der Stadt im Film zu finden sind. Unter der Berücksichtigung der dargelegten Eigenschaften wird ferner die klangliche Darstellung der Stadt anhand einer Auswahl exemplarischer Filme der Nouvelle Vague untersucht.
On Finslerized Absolute Parallelism spaces
Creators: name: Youssef, Nabil L.
name: Sid-Ahmed, Amr M.
name: Taha, Ebtsam H.
Publisher: name: arXiv
Year: 2012
Subjects: subject: Differential Geometry (math.DG)
subject: FOS: Mathematics
subject: 53A40, 53B40, 53B50, 51P05

description: The aim of the present paper is to construct and investigate a Finsler structure within the framework of a Generalized Absolute Parallelism space (GAP-space). The Finsler structure is obtained from the vector fields forming the parallelization of the GAP-space. The resulting space, which we refer to as a Finslerized Parallelizable space, combines within its geometric structure the simplicity of GAP-geometry and the richness of Finsler geometry, hence is potentially more suitable for applications and especially for describing physical phenomena. A study of the geometry of the two structures and their interrelation is carried out. Five connections are introduced and their torsion and curvature tensors derived. Some special Finslerized Parallelizable spaces are singled out. One of the main reasons to introduce this new space is that both Absolute Parallelism and Finsler geometries have proved effective in the formulation of physical theories, so it is worthy to try to build a more general geometric structure that would share the benefits of both geometries.
description: Some references added and others removed, PACS2010, Typos corrected, Amendemrnts and revisions performed
Medium-term prospects for the Japanese economy and for U.S.-Japan relations
Creators: name: Ratcliffe, C. Tait
Publisher: name: Columbia University
Year: 1994
Subjects: Economics
Commerce

description: This article takes the current state of the Japanese economy and projects GNP growth rates for 1995 and 1996. The article then gives a background to Japan's troubled economic conditions and recommendations for revitalizing the Japanese economy. The article concludes with projections of possible benefits from a strong Japanese economy for the U.S./Japanese relationship.
Rank-Aware Subspace Clutering for Structured Datasets
Creators: name: Stoyanovich, Julia
name: Amer-Yahia, Sihem
Publisher: name: Columbia University
Year: 2009
Subjects: Computer science

description: In online applications such as Yahoo! Personals and Trulia.com users define structured profiles in order to find potentially interesting matches. Typically, profiles are evaluated against large datasets and produce thousands of matches. In addition to filtering, users also specify ranking in their profile, and matches are returned in the form of a ranked list. Top results in ranked lists are typically homogeneous, which hinders data exploration. For example, a user looking for 1- or 2-bedroom apartments sorted by price will see a large number of cheap 1-bedrooms in undesirable neighborhoods before seeing any apartment with different characteristics. An alternative to ranking is to group matches on common attribute values (e.g., cheap 1-bedrooms in good neighborhoods, 2-bedrooms with 2 baths). However, not all groups will be of interest to the user given the ranking criteria. We argue here that neither single-list ranking nor attribute-based grouping is adequate for effective exploration of ranked datasets. We formalize rank-aware clustering and develop a novel rank-aware bottom-up subspace clustering algorithm. We evaluate the performance of our algorithm over large datasets from a leading online dating site, and present an experimental evaluation of its effectiveness.
title: Bindungsbeziehungen in der Heimerziehung: Die Bedeutsamkeit der Betreuerinnen und Betreuer für die Kinder und Jugendlichen
Creators: name: Niehaus, Ina
Publisher: name: Fachhochschule Dortmund
Year: 2019
Subjects: subject: 370 Erziehung, Schul- und Bildungswesen

description: Das Eingehen von Bindungen ist ein Grundbedürfnis des Menschen, welches dem Schutz und der Sicherheit dient (vgl. Bowlby 2015, S. 20f.). Die Bereitstel-lung von Bindungsbeziehungen ist Aufgabe der Familie (vgl. Schleiffer 2014, S. 82). Sie sollte ihrem Kind durch feinfühliges Verhalten eine sichere Basis sein, damit sich daraus im weiteren Verlauf des Aufwachsens sichere Bindungsreprä-sentationen entwickeln (vgl. Bowlby 2018, S. 9f.; vgl. Grossmann/Grossmann 2017, S. 447). Sichere Bindungen sind elementar für eine gesunde sozio-emotionale Entwicklung (vgl. Nowacki/Remiorz 2018, S. 66). Einige Kinder und Jugendliche können nicht bei ihren Bindungspersonen aufwachsen. Eine mögli-che Form der Fremdunterbringung ist die Heimerziehung nach §34 Achtes Sozi-algesetzbuch. In den letzten Jahrzehnten entwickelten sich viele Heimeinrichtun-gen in Richtung eines familienähnlichen Settings (vgl. Wolf 1995, S. 12ff.; vgl. Heidemann/Greving 2017, S. 146). Es stellt sich die Frage, ob die Betreuerinnen und Betreuer als Bindungspersonen für die Kinder und Jugendlichen in der Hei-merziehung bedeutsam sind. Ziel dieser Arbeit ist es, dieser Fragestellung nach-zugehen. Dazu wurde analog zur Forschung von Remiorz und Nowacki der Fra-gebogen ‚Inventory of Parent and Peer Attachment’ eingesetzt, mit dem die Bin-dungsbeziehungen zu den Betreuerinnen und Betreuern und der Mutter von Kin-dern und Jugendlichen aus der Heimerziehung bewertet werden (vgl. Remi-orz/Nowacki 2018, S. 61ff.). Es stellte sich heraus, dass die Bindung zu den Be-treuerinnen und Betreuern von den Kindern und Jugendlichen signifikant besser eingeschätzt wurde als die zu den Müttern. Die Gründe für dieses Ergebnis wer-den in der vorliegenden Arbeit diskutiert. Die Faktoren Aufenthaltsdauer, Anzahl der Mitbewohnerinnen und Mitbewohnern, Alter bei der ersten Fremdunterbrin-gung und das Geschlecht hatten in dieser Stichprobe keine signifikante Auswir-kung auf die Bindungsbewertung zu den Betreuerinnen und Betreuern. Der beste-hende Kontakt zur Mutter wirkte sich mit starker Tendenz positiv auf die Bin-dungsbewertung zu dieser aus. Eine weitere Fragestellung dieser Arbeit war, ob das Setting der familienähnlichen Heimerziehung auch unter den Familienbegriff ‚Doing Family’ des BMFSFJ (vgl. BMFSFJ 2006, S. 128) fällt. Dies konnte an-hand des Vergleiches der Merkmale und Funktionen von dem Familienbild nach dem ‚Doing Family’ mit der familienähnlichen Heimerziehung und der Ergebnisse des Fragebogens bestätigt werden. Aufgrund der nachgewiesenen hohen Bedeut-samkeit der Betreuerinnen und Betreuer als Bindungspersonen für die Kinder und Jugendlichen in der Heimerziehung ließen sich einige Anforderungen an die Be-treuerinnen und Betreuer ableiten, um den (Bindungs-)Bedürfnissen der Kinder und Jugendlichen gerecht zu werden.
A de Haas-van Alphen study of the Fermi surfaces of superconducting LiFeP and LiFeAs
Creators: name: Putzke, C.
name: Coldea, A. I.
name: Guillamon, I.
name: Vignolles, D.
name: McCollam, A.
name: LeBoeuf, D.
name: Watson, M. D.
name: Mazin, I. I.
name: Kasahara, S.
name: Terashima, T.
name: Shibauchi, T.
name: Matsuda, Y.
name: Carrington, A.
Publisher: name: arXiv
Year: 2011
Subjects: subject: Superconductivity (cond-mat.supr-con)
subject: Strongly Correlated Electrons (cond-mat.str-el)
subject: FOS: Physical sciences

description: We report a de Haas-van Alphen (dHvA) oscillation study of the 111 iron pnictide superconductors LiFeAs with T_c ~18K and LiFeP with T_c~5K. We find that for both compounds the Fermi surface topology is in good agreement with density functional band-structure calculations and shows quasi-nested electron and hole bands. The effective masses generally show significant enhancement, up to ~3 for LiFeP and ~5 for LiFeAs. However, one hole Fermi surface in LiFeP shows a very small enhancement, as compared with its other sheets. This difference probably results from k-dependent coupling to spin fluctuations and may be the origin of the different nodal and nodeless superconducting gap structures in LiFeP and LiFeAs respectively.
description: This version includes new higher resolution data. 4 pages with figures
Segregation in social networks based on acquaintanceship and trust
Creators: name: DiPrete, Thomas A.
name: McCormick, Tyler
name: Gelman, Andrew E.
name: Teitler, Julien O.
name: Zheng, Tian
Publisher: name: Columbia University
Year: 2009
Subjects: subject: Social structure
subject: Sociology
subject: FOS: Sociology

description: Using recently collected data from the 2006 General Social Survey, we compare levels of segregation by race and along other dimensions of potential social cleavage in the contemporary United States. Americans are not as isolated as other recent evidence suggests. However, hopes that "bridging" social capital is more common in broader acquaintanceship networks than in core networks are not supported by the GSS data. Instead, the entire acquaintanceship network appears to be as segregated as the more restricted and much smaller network based on trust. Social divisions based on religiosity, political ideology, family behaviors and socioeconomic standing are high and in some cases rival racial segregation in their intensity. The major challenge to social integration today comes less from the risk of social isolation--complete isolation is rare--than from the tendency of many Americans to isolate themselves from others who differ on race, political ideology, level of religiosity, and other salient aspects of social identity.