111,291 research outputs found
The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components
No full textFollowing the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting conservatism. Although this interpretation is supported by substantial evidence that the Basu coefficient is associated with likely demands for conservatism, concerns have arisen that it may reflect factors not directly related to conservatism, and that this may adversely affect its validity as an indicator of that phenomenon. We argue that evidence on the validity of the Basu coefficient as an indicator of conditional conservatism can be obtained by disaggregating earnings into components, classifying those components by whether or not they are likely to be affected by conditional conservatism, and examining whether the Basu coefficient arises primarily from components likely to be affected by conditional conservatism. We implement this procedure for UK firms reporting under FRS 3: Reporting Financial Performance from 1992 to 2004. Although a substantial proportion of the Basu coefficient emanates from cash flow from operating and investing activities (CFOI), which cannot directly reflect accounting conservatism, its incidence across other components of earnings is predominantly within those components likely to be affected by conditional conservatism. Also, although the bias documented by Patatoukas and Thomas in 2009 is present in all of our aggregate earnings measures, it is heavily concentrated in the CFOI component of earnings and largely absent from components classified as likely to be affected by conditional conservatism. With the important caveat that researchers should test the robustness of their results to the exclusion of the element of the Basu coefficient due to cash flows, our findings are consistent with the conditional conservatism interpretation of the coefficient
Joshua Davis: Author of Spare Parts
No full textCitation: K-State First (2016). Joshua Davis: Author of Spare Parts [Flier]. Manhattan, Kansas: K-State First.Flyer advertising Joshua Davis's author talk at Kansas State University
An Interview with Dilip K. Basu
No full text[Dr. Dilip K. Basu, professor emeritus of History at the University of California, Santa Cruz, is the founding director of the Satyajit Ray Film and Study Center, now located in Crown College on the UCSC campus. He and his wife, Dayani Kowshik-Basu, who serves as curator for the Center, continue to maintain, direct, and develop the Ray archival collection and oversee the continuing restoration efforts of a range of Satyajit Ray materials. Dilip Basu has played one of the most vital roles, worldwide, in the recovery and restoration of Satyajit Ray’s films. In 1992, when the Motion Picture Academy, with Audrey Hepburn at the microphone, presented Satyajit Ray with an Academy Award for Lifetime Achievement, it was Dilip Basu who had brought the Oscar from California to Calcutta to personally present it to Ray and who (just off camera) assisted the critically ill Ray to hold the award in his hands as he addressed the Academy and mass television audience via satellite link from his Calcutta hospital bed.
3D Online Multimedia and Games
No full textOnline applications have been gaining wide acceptance among the general public. Companies like Amazon, Google, Yahoo! and NetFlicks have been doing extremely well over the last few years largely because of people becoming more comfortable and trusting of the Internet. The increasing acceptance of online products makes it increasingly important to address some of the scientific techniques involved in developing efficient 3D online systems.
The topics discussed in this book broadly cover four categories: networking issues in online multimedia; joint texture-mesh simplification and view independent transmission; view dependent transmission and server-side rendering; content and background creation; and creating simple online games.
Contents:
Adaptive Bandwidth Monitoring for QoS Based Retrievel (A Basu et al.)
Wireless Protocols (A Khan)
Overview of 3D Coding and Simplification (I Cheng & L Ying)
Scale-Space Filtering and LOD — The TexMesh Model (I Cheng)
Adaptive Online Transmission of Photo-Realistic Textured Mesh (I Cheng)
Perceptual Issues in a 3D TexMesh Model (I Cheng)
Quality Metric for Approximating Subjective Evaluation of 3D Objects (A Basu et al.)
Perceptually Optimized 3D Transmission Over Wireless Networks (I Cheng & A Basu)
Predictive Schemes for Remote Visualization of 3D Models (P Zanuttigh & G M Cortelazzo)
A Rate Distortion Theoretic Approach to Remote Visualization of 3D Models (N Brusco et al.)
3D Content Creation by Passive Optical Methods (L Ballan et al.)
3D Visualization and Compression of Photorealistic Panoramic Backgrounds (P Zanuttigh et al.)
A 3D Game — Castles (G Xiao et al.)
A Networked Version of Castles (D Lien et al.)
A Networked Multiplayer Java3D Game — Siege (E Benner et al.)
Collaborative Online 3D Editing (I Cheng et al.
Metrocoris deceptor Basu, Polhemus and Subramanian, NEW SPECIES
No full textMetrocoris deceptor Basu, Polhemus and Subramanian, NEW SPECIES Figs. 45–55 Metrocoris quynhi Tran & Zettel 2005: Basu, Subramanian, Valarmathi & Saha, 2015: 98. Material examined. Holotype: Apterous male: INDIA, West Bengal, Darjeeling District, Rishi River, Rishikhola, 27.17357°N, 88.631104°E, 23.III.2013, coll. S. Basu, deposited at the NZC, Zoological Survey of India, H.Q., Kolkata (NZSI) Reg. No. 4643/H15. Paratypes: INDIA, West Bengal: 23 apterous males, 16 apterous females, same data as holotype (NZSI); 1 female, 7 nymphs, Darjeeling District, stagnant pool beside Rishi River, Rishikhola, 27.169677°N, 88.635109°E, 23.III.2013, coll. Srimoyee Basu (NZSI); 5 males, 4 females, 1 nymph, Darjeeling District, Teesta River, Chitre Bridge, 22.III.2013, coll. S. Basu (NZSI); 3 males, 4 females, 3 nymphs, Darjeeling District, Manjukhola, Phuguri tea estate, 26.85575°N, 88.2091°E, 21.III.2013, coll. S. Basu (NZSI); 2 males, 4 females, 11 nymphs, Darjeeling District, Falls near Bunkulung, 26.86776°N, 88.22882°E, 20.III.2013, coll. S. Basu (NZSI); 3 males, 5 females, Darjeeling District, Srikhola, 27.132452°N, 88.076729°E, 4.V.2013, coll. S. Basu (NZSI). Sikkim: 3 apterous males, 4 apterous females, West Sikkim, Martham village, Hee Bermiok, 3.X. 2013, coll. S. Basu (NZSI); INDIA, Himachal Pradesh: 1 male, 3 females, 5 nymphs, Kangra district, Panthend village near Saibaba Mandir, Baijnath, 32.0227°N, 076.38743°E, 3117 ft, 13.09.2014, coll. Dr. K. Valarmathi; 9 males, 9 females, 6 nymphs, Kangra district, Shahpur, Teh, Rajol Road, Rajol River, 32.10350°N, 076.14915°E, 14.09.2014, coll. Dr. K. Valarmathi (NZSI) Reg. No. 4644/H15 to 4651/H15. Discussion: Basu et al. (2015) recorded Metrocoris quynhi Tran & Zettel from India based on specimens taken in Himachal Pradesh and West Bengal, providing a detailed re-description and photographs of the taxon. However, a more critical examination of the specimens involved has revealed that they represent a new species in the Metrocoris anderseni species group. Therefore, the description and figures provided by Basu et al. (2015) depict this new species, which we have named Metrocoris deceptor. Description. See detailed description in Basu et al. (2015) (as Metrocoris quynhi). Only diagnostic characters are repeated here. Size: Male body length 6.10–6.90 mm, maximum body width 2.64–3.0 mm. Female body length 5.30–6.72 mm, maximum body width 3.27–3.40 mm. Measurements of male and female leg segments given in Table 7 and 8. Male foreleg: Fore femur (Fig. 48) strongly incrassate, ratio length/width: 3.22 (2.68/0.83), constricted on apical third, lacking ventral indentation, bearing bifid sub-apical tooth. Fore tibia with inner margin bearing subbasal prominence. Male genitalia: Pygophore (Fig. 51) elongate, narrowed centrally with lateral margins concave, expanded distally, bearing prominently produced anterolateral angles, apex truncate. Proctiger (Fig. 52) elongate, distal portion slender, apex broadly rounded. Paramere (Fig. 53) elongate, projecting laterally far beyond genital segment, strongly bent, basal lobe with prominent angular projection in inner margin, distal arm slender, apex blunt. Etymology. The name “ deceptor ” refers to the fact that this species at first appeared to be a known taxon, but was actually undescribed. Comparative notes. Metrocoris deceptor sp. nov. seems to be most closely related to M. atlas Zettel (2011b), described from two male specimens taken at Alaungdaw Katthapa National Park in Myamnar. Our new species has an elongate male paramere similar to M. atlas, but this structure is more sharply bent forming a nearly right angle (versus an approximate 45° angle as shown in Zettel’s illustration for M. atlas) and lacks the small folding at the apex. As noted by Zettel (2011b), the male pygophore of M. atlas lacks the constriction characteristic of species in the M. anderseni species group, whereas such a constriction is present in M. deceptor, with the apex of the pygophore consequently more enlarged and bearing angular lateral expansions, which are lacking in M. atlas. In regard to the internal male genitalia, the lateral sclerites of the endosoma are larger, longer, and of slightly different shape in M. deceptor in comparison to the figures provided for M. atlas in Zettel (2011b), although the latter are somewhat diagrammatic line drawings in contrast to the photographs provided for these structures in M. deceptor by Basu et al. (2015); thus, such comparisons may not be accurate. The structure of the male fore femur is similar in both species, but both sub-apical teeth are subequal in size in M. deceptor, rather than the distal tooth being obviously larger as in M. atlas. Finally, in regard to coloration, the black markings on the mesonotum are much thicker and more well-developed in M. deceptor, and antennal segment I is dark brown to black except at the extreme base, versus entirely pale except at the extreme apex in M. atlas. Metrocoris deceptor also exhibits many similarities to M. anderseni, described by Chen & Nieser (1993a) from Uttar Pradesh, India. The male paramere in M. anderseni is strongly bent as in M. deceptor, but the ventral margin is far more strongly arcuate, the distal arm is shorter, and the apex expanded to form a small head (see Figs. 72, 73 in Chen & Nieser 1993a). The shape of the ventral sclerite of the endosoma in M. andersoni as depicted by Chen & Nieser (1993a) is also of very different shape from that in M. deceptor. The posterolateral angles of the male pygophore are also more pronounced and angular in M. deceptor than in M. anderseni. Although previously confused with M. quynhi by Basu et al. 2015, the paramere shapes of the two species are very different, with that of M. quynhi being curved upward commencing on the distal one-fourth, while the curvature in M. deceptor commences near the midpoint, such that the upward-directed portion of the distal arm beyond the point of curvature is over twice as long in M. deceptor as in M. quynhi. Other characters separating M. quynhi from M. deceptor include female mediosternite VII, which projects posteriorly beyond the flanking lateral lobes of sternum VI in M. deceptor, rather than being even with them as in M. quynhi; the coloration of the mesonotum in M. deceptor, which has the black markings broader and more pronounced than in M. quynhi; and the coloration of male abdominal tergum VIII, which has a prominent longitudinal pale mark centrally on the posterior half in M. deceptor that is lacking in M. quynhi. Among the remaining species in the M. anderseni species group, M. deceptor is easily separated from M. falcatus Chen & Nieser and M. genitalis Chen & Nieser, by the shape of the male paramere, which is sharply bent centrally rather than distally, and has the distal arm beyond the bend far more elongate than in than in either of these two species.Published as part of Basu, Srimoyee, Polhemus, D. A., Subramanian, K. A., Saha, G. K. & Venkatesan, T., 2016, Metrocoris Mayr (Insecta: Hemiptera: Gerridae) of India with descriptions of five new species, pp. 257-277 in Zootaxa 4178 (2) on pages 267-269, DOI: 10.11646/zootaxa.4178.2.5, http://zenodo.org/record/25873
Steven Johnson Author Talk Poster
No full textK-State Book NetworkA poster advertising an author talk by Steven Johnson at Kansas State University on September 3, 2014. Steven Johnson's book "The Ghost Map" was the 2014-2015 common book
Consistent estimation of conditional conservatism
No full textIn this paper, we propose an econometric model that presents three advantages in relation to the Basu model: (1) it is robust to the aggregation problem; that is, we prove that the Basu model produces inconsistent estimations of conditional conservatism and that this problem is solved with our proposal; (2) it can produce firm-specific measures of conservatism by using time-series; and (3) it completes the understanding of the intercept in the Basu model by breaking it down between unconditional conservatism and the reversion of the differences between market and book values of equity. In other words, we can provide firm-specific measures of both conditional and unconditional conservatism with the same model. We demonstrate all these theoretical assertions using simulated dataAccounting conservatism, Conditional conservatism, Unconditional conservatism, The Basu model, Aggregation effect
Deposition and characterisation of sputtered Nickel manganate thin films
No full textThis work investigates the structural and electrical properties of both bulk and r magnetron sputtered thin films of spinel structured Ni(_x)Mn(_3-x)0(_4=8) material system. The distribution of the LDOS of the thin films is also studied using STS. A rf magnetron sputtering system capable of reactive sputtering in a range of argon/oxygen ambients was designed, constructed and commissioned in the first phase of this work. The system was optimised in terms of the effect of various process parameters on the growth rate using factorial experimental design technique. Incident power, substrate to target distance and oxygen percentage in the ambient was found to be the most significant. The effect of different sintering temperatures was investigated for five different compositions of the NhMn3-x04+s material system. Monophase material could not be prepared without prolonged annealing at 800 C after sintering at higher temperatures. This was in contradiction with the published phase diagram of the material and hence a modified scheme was proposed. The lattice parameter of the spinel phase increased with decreasing nickel content. Grain growth was found to be exponentially dependent on the sintering temperature. The R-T characteristics below 300K followed the Shklovskii and Efros VRH model (To -2x10(^5) K) and a change to the NNH model (∆E -330 meV) was observed above 300K. The resistivity of the material was dependent on both the ratio of Ni:Mn and the oxygen stoichiometry (varying from 1.2 Kohm-cm up to 30 Kohm-cm).The as-deposited films showed poor crystallinity, hence post deposition annealing at 800 C was required. The microstructure and the degree of preferred orientation were found to be dependent on the substrate temperature and post deposition annealing. The lattice parameter of the films was lower than the target. The NNH model best described the R-T characteristics of the films deposited at low oxygen content <2.5% (∆E -360 meV) whereas films deposited at higher oxygen content could be better described by the Shklovskii and Efros VRH model {To -2.4 x 10^ K). The resistivity of the films decreased with increasing oxygen in the ambient in the as-deposited state, however after annealing the resistivity of all the films became similar and much lower than the target. The distribution of the LDOS of the films, using STS, was found to be parabolic and in agreement with the assumption in the Shklovskii and Efros VRH model. Additional features were observed in the LDOS with increasing temperatures (~±0.15 eV and ~+1.6 eV) however the changes were completely reversible with temperature
On Some Two-Sample and K-Sample Rank Tests with Applications to Life Testing
No full text1 online resource (PDF, 66 pages)Basu, Asit Prakas. (1966). On Some Two-Sample and K-Sample Rank Tests with Applications to Life Testing. Retrieved from the University Digital Conservancy, https://hdl.handle.net/11299/199701
Results on of general quadratic groups
No full textIn the first part of this article we discuss the relative cases of
Quillen-Suslin's local-global principle for the general quadratic (Bak's
unitary) groups, and its applications for the (relative) stable and unstable
-groups. The second part is dedicated to the graded version of
the local-global principle for the general quadratic groups and its application
to deduce a result for Bass' nil groups.Comment: 17 pages. arXiv admin note: substantial text overlap with
arXiv:2101.0702
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