Search results for "DWI"
showing 10 items of 529 documents
Progressive Era Racism and its (Jewish) Discontents
2018
This work analyzes the contribution to the debates on labor and immigration of a group of Jewish academicians and reformers who, during the second half of the Progressive Era, explicitly took a stance against the racialist and eugenic rhetoric of the period. This group includes first-rank economists like Edwin R. A. Seligman, Jacob H. Hollander, and Emanuel A. Goldenweiser; influential field specialists such as Isaac A. Hourwich and Isaac M. Rubinow; and relatively less known figures like Max J. Kohler and Samuel K. Joseph. By focusing on the voices of these dissenters, the work enriches the emerging picture of Progressive Era eugenic and racial thought
Changes in the value relevance of goodwill accounting following the adoption of IFRS 3
2014
Abstract This study examines the value relevance effects of changes in goodwill accounting in a European setting. International Financial Reporting Standard (IFRS) 3 replaced accounting rules that emphasized goodwill amortization over short useful lives which kept goodwill balances low. Goodwill accounting under IFRS 3 largely relies on manager fair value estimates of acquired business units. Using Swedish data, we show that goodwill amortizations were not value-relevant prior to the adoption of IFRS 3. However, impairments reported in addition to amortization were significantly related to stock returns during that period. In contrast, under the impairment-only regime prescribed by IFRS 3, …
Implementation of IFRS in Japan: An Analysis of Voluntary Adoption by Listed Firms
2019
Since 2010 Japanese listed firms can voluntarily use international financial reporting standards for their consolidated financial statements. Using financial and non-financial data, we carry out a comprehensive research into the adopters’ determinants. We employ a multi-period logit model that considers every annual decision made along the period 2010-2019. We find that the having outside networks through subsidiaries and a strong internal corporate governance system are key factors. We also confirm a contagion effect. Finally, our results suggest that goodwill is also relevant, since only Japanese accounting standards require annual amortization.
Computationally efficient dynamical analysis of optically driven injection-locked GaAs FET oscillators
1995
A computer-aided simulation technique for the dynamical analysis of a class of GaAs FET optically-driven injection-locked oscillators (ODILO's) is presented. By combining a measurement-derived nonlinear model of the illuminated transistor with a phasor-domain analysis method, a first-approximation - but phenomenologically complete - differential model of the synchronized oscillator is derived. Since amplitude and phase of waveform evolutions are directly addressed and evaluated in a stroboscopic-time scale, the calculation of the transient response to modulated input signals can be done in a more user-friendly and computationally efficient manner than possible through conventional time-doma…
Influence of Active Device Nonlinearities on the Determination of Adler's Injection.Locking Q-Factor
2011
The problem of the correct evaluation of Q-factor appearing in Adler's equation for injection-locking is addressed. Investigation has shown that recent results presented in the literature, while extending applicability of the original method, do not completely account for nonlinear effects occurring when two-port active devices are involved. To overcome such limitation, use can be made of a newly developed theory in the dynamical complex envelope domain, capable of providing first-approximation exact dynamical models of driven quasi-sinusoidal oscillators. Some preliminary results are presented here concerning a class of injection-locked oscillators with single-loop feedback type configurat…
Jatkosodan retoriikka : argumentaatioanalyysi pääministeri Rangellin ja pääministeri Linkomiehen puheista
2009
Tutkimuksen tehtävänä on selvittää, millaista retoriikkaa Suomen jatkosodan aikaiset pääministerit JW Rangell sekä Edwin Linkomies puheissaan käyttivät. Tarkastelen tutkimuskysymystä analysoimalla kaksi puhetta, joista toisen puheen piti Rangell syksyllä 1941. Toinen on Linkomiehen kesällä 1944 pitämä puhe. Analysoin puheet erittäin tarkasti käyttämällä metodina valtio-opin alalla yleistä argumentaatioanalyysia. Pääasiallisena teoreetikkona käytän Chaim Perelmanin retoriikkatutkimusta ja tukena myös Aristoteleen Retoriikka-teosta sekä uudempaa retoriikka- ja sotaretoriikkatutkimusta. Aineistona työssä ovat puheet, jotka ovat kokonaisuudessaan myös gradussa mukana. Tutkimus osoittaa, että su…
Polarization calibration techniques for the new-generation VLBI
2020
The calibration and analysis of polarization observations in Very Long Baseline Interferometry (VLBI) requires the use of specific algorithms that suffer from several limitations, closely related to assumptions in the data properties that may not hold in observations taken with new-generation VLBI equipment. Nowadays, the instantaneous bandwidth achievable with VLBI backends can be as high as several GHz, covering several radio bands simultaneously. In addition, the sensitivity of VLBI observations with state-of-the-art equipment may reach dynamic ranges of tens of thousands, both in total intensity and in polarization. In this paper, we discuss the impact of the limitations of common VLBI …
Non-cooperative available bandwidth estimation towards ADSL links
2008
Existing tools for the estimation of the end- to-end available bandwidth require control of both end hosts of the path and this significantly limits their usability. In this paper we present ABwProbe, a single-ended tool for available bandwidth estimation against non-cooperative hosts. Although ABwProbe is general enough to be used on any Internet path, we focus our attention on ADSL links exploring the possibility of measuring the downlink available bandwidth of a non-cooperative ADSL host. We study the effect of cross-traffic on the uplink, finding that only large packets may deteriorate ABwProbe's measurements and we present two techniques to detect and filter the effect of uplink cross-…
Capacity Estimation of ADSL links
2008
Most tools designed to estimate the capacity of an Internet path require access on both end hosts of the path, which makes them difficult to deploy and use. In this paper we present a single-sided technique for measuring the capacity without the active cooperation of the destination host, focusing particularly on ADSL links. Compared to current methods used on broadband hosts, our approach generates two orders of magnitude less traffic and is much less intrusive. Our tool, DSLprobe, exploits the typical characteristics of ADSL, namely its bandwidth asymmetry and the relatively low absolute bandwidth, in order to measure both downlink and uplink capacities and to mitigate the impact of cross…
Fast Available Bandwidth sampling for ADSL links: rethinking the estimation for larger-scale measurements
2009
Most existing tools for measuring the end-to-end available bandwidth require access to both end-hosts of the measured path, which severely restricts their usability. Few tools have been developed to overcome this limitation, but all of them focus on achieving high precision and are not suitable for large campaigns. In this paper we develop FAB-Probe , a tool aimed at characterizing the available bandwidth of a large number of paths, adapting it particularly for ADSL settings. FAB-Probe is an evolution of ABwProbe , a tool that estimates the available bandwidth in non-cooperative ADSL environments. Analyzing carefully the needs of such a characterization tool, we optimize and rethink ABwProb…