4,175 research outputs found
Introduction: The competitive dynamics of Order-Building in the Indo-Pacific
No full textHow could we understand China-United States ‘great-power rivalry’? There are various perspectives on this key question that has vexed the mind of many political leaders and analysts. This introduction presents two major perspectives, namely a battle between liberal democracy and autocracy, mostly held by political leaders; and this book’s perspective which primarily focuses on contestation between two international orders – or ‘order contestation’ – in the context of the Indo-Pacific
A ‘Weak(ened)’ Quad in the Indo-Pacific: What Do Its Strategic Narratives Tell Us?
No full textBy looking at the Quad’s strategic narratives, this chapter examines whether the Quad is a ‘weakened’ grouping as a result of the war in Ukraine which started in February 2022 and of the assumption of power by centre-left the Australian Labor Party (ALP) in the following May or it has been a ‘weak’ grouping since its rebirth in 2017. We argue that the Quad is not efficacious because although it gives itself an identity as ‘a force of good’ for regional peace and security by both opposing any unilateral move to change the regional status quo and by vowing to bring ‘concrete results’ to regional states, it is reticent about what policy measures the four states are going to take collectively to preserve the status quo. Instead, to highlight their goal to deliver tangible and concrete results, they primarily focus on addressing non-traditional security issues in the region. The strategic narratives tell us that the Quad is not weakened by the policy of the Australian left-leaning federal government nor India’s pro-Russia stance with regard to the war in Ukraine, but, rather, by their lack of consensus or a ‘united front’ on counterbalancing China militarily throughout the Indo-Pacific. India is averse to all forms of hierarchical order. The ‘liberal’ order, for Indians, is only the lesser of two evils, namely Pax Sinica and Pax Americana. India is willing to cooperate with other three states only when its immediate interests in the Himalayas and the Indian Ocean region are under threats from China. The strategic narrative projected by the US that would bind India to the Quad project is inherently limited in ambitions and achievements
Australia and New Zealand in the Indo-Pacific: How and Why the Pacific Islands Look to Authoritarian China?
Full text linkAs a consequence of the Radford-Collins Agreement of 1951, Australia and New Zealand have assumed a special responsibility for the security and stability of the South Pacific. Amid the geopolitical competition between China and the US in the region, however, Australia and New Zealand have in the past few years lost their overwhelming influence on the South Pacific to China. In face of this challenge, the US has stepped up its engagement with the South Pacific states in order to fill the political vacuum left by these two Australasian leading states. This chapter discusses why Pacific island countries (PICs) have recently developed cosy relations with China, which includes the 2022 Solomon Islands-China security pact, although Canberra and Wellington have recalibrated their Pacific strategy in the hope of drawing them back into the fold of the regional ‘liberal’ order. It argues that Australia’s and New Zealand’s ‘superior’ Western identity and their non-commitment to the Blue Pacific – driven by their domestic economic interests and conservative ideologies – have pushed PICs to look to China’s assistance. The regional island states perceive the great-power competition as an opportunity to have their voice and concerns over climate change heard and China as a third policy option other than relying asymmetrically on the condescending ‘big brothers’ of Australia and New Zealand
Tilinpäätösraportoinnin muutoksen yhteys olennaisen virheellisyyden esiintymiseen - Pk-IFRS:n käyttö Suomen kirjanpitolainsäädännön sijaan tilintarkastajan näkökulmasta
Full text linkTUTKIMUKSEN TAVOITTEET:
Tutkielman tavoitteena on tutkia pk-IFRS:n käyttöönoton arvioituja vaikutuksia olennaisen virheellisyyden riskiin Suomessa. Tutkimus tarkastelee erityisesti pk-IFRS:n ja FAS:n välisiä eroja ja pyrkii selvittämään tilintarkastajan näkökulmasta, vaikuttaisiko pk-IFRS:n käyttö FAS:n sijaan olennaisen virheellisyyden esiintymiseen. Lisäksi tutkimuksessa pyritään selvittämään, voisiko pk-IFRS:n käyttöönottavilla yrityksillä olla muita tekijöitä, kuin pk-IFRS:n ja Suomen kirjanpitolainsäädännön erot, jotka vaikuttavat olennaisen virheellisyyden riskiin.
TUTKIMUKSEN TOTEUTUS:
Tutkimus toteutettiin laadullisena tutkimuksena. Sen aineisto kerättiin haastatteluilla ja haastattelumenetelmäksi valittiin puolistrukturoitu haastattelu, jossa on teemahaastattelun piirteitä. Haastateltaviksi valittiin yhteensä viisi tilintarkastusalan asiantuntijaa, joilla on vahva kokemus niin IFRS:stä kuin pk-yrityksistä. Kaikki haastattelut nauhoitettiin ja litteroitiin.
TUTKIMUSTULOKSET:
Tutkimustulokset viittaavat siihen, että pk-IFRS:n käytöllä FAS:n sijaan on vaikutusta olennaisen virheellisyyden riskiin. Pk-IFRS:n tuomilla muutoksilla tilinpäätösraportoinnissa voidaan nähdä niin olennaisen virheellisyyden esiintymistä lisääviä kuin vähentäviä vaikutuksia. Suurin osa olennaisen virheellisyyden kannalta merkittävistä muutoksista liittyy harkinnan lisääntymiseen, ei- rutiininomaisten monimutkaisten menetelmien kasvuun ja sääntelyn tiukentumiseen. Näiden tekijöiden yhdistyessä pk-yritysten niukkoihin resursseihin ja osaamisen puutteeseen, olennaisen virheellisyyden riski kasvaa. Pk-IFRS:n käyttöönotto voi aiheuttaa myös sen, että tilintarkastajien rooli neuvonantajina voimistuu pk- yrityksissä. Tämä taas pienentäisi olennaisen virheellisyyden riskiä. Lisäksi pk-IFRS:n todennäköisimmät käyttäjät, ns. kasvuyritykset, voivat olla alttiimpia olennaisille virheellisyyksille, johtuen kasvuyrityksille ominaisista toimintatavoista ja toimialasta
Computing many faces in arrangements of lines and segments
No full textWe present randomized algorithms for computing many faces in an arrangement of lines or of segments in the plane, which are considerably simpler and slightly faster than the previously known ones. pn The main new idea is a simple randomized O(n log n) expected time algorithm for computing root n cells in an arrangement of n lines.A part of this work was done while the first and third authors were visiting Charles University and while the first author was visiting Utrecht University. The first author has been supported by National Science Foundation Grant CCR-93-01259 and an NYI aword. The second author has been supported by Charles University grant No. 351 and Czech Republic Grant GACR 201/93/2167. The third author has been supported by the Netherlands' Organization for Scientific Research (NWO) and partially supported by ESPRIT Basic Research Action No. 7141 (project ALCOM 2:Algorithms and Complexity)
Induction and inhibition of cytochrome P450-dependent monooxygenases of rats by fungicide bitertanol.
No full textInduction of Fibroblast Growth Factor-9 and Interleukin-1{alpha} Gene Expression by Motorcycle Exhaust Particulate Extracts and Benzo(a)pyrene in Human Lung Adenocarcinoma Cells.
No full textSearch for CP violation using triple product asymmetries in Λ b 0 → pK−π+π−, Λ b 0 → pK−K+K− and Ξ b 0 → pK−K−π+ decays
No full text© 2018, The Author(s). A search for CP and P violation using triple-product asymmetries is performed with Λb0 → pK−π+π−, Λb0 → pK−K+K− and Ξb0 → pK−K−π+ decays. The data sample corresponds to integrated luminosities of 1.0 fb−1 and 2.0 fb−1, recorded with the LHCb detector at centre-of-mass energies of 7 TeV and 8 TeV, respectively. The CP - and P - violating asymmetries are measured both integrating over all phase space and in specific phase-space regions. No significant deviation from CP or P symmetry is found. The first observation of Λb0 → pK−χc0(1P)(→π+π−, K+K−) decay is also reported
Test of lepton universality with Λb0→ pK-ℓ+ℓ- decays
No full text© 2020, The Author(s). The ratio of branching fractions of the decays Λb0 → pK−e+e− and Λb0 → pK−μ+μ−,RpK−1, is measured for the first time using proton-proton collision data corresponding to an integrated luminosity of 4.7 fb−1 recorded with the LHCb experiment at center-of-mass energies of 7, 8 and 13 TeV. In the dilepton mass-squared range 0.1 < q2< 6.0 GeV2/c4 and the pK− mass range m(pK−) < 2600 MeV/c2, the ratio of branching fractions is measured to be RpK−1=1.17−0.16+0.18±0.07, where the first uncertainty is statistical and the second systematic. This is the first test of lepton universality with b baryons and the first observation of the decay Λb0 → pK−e+e−. [Figure not available: see fulltext.]
Test of lepton universality with Λb0→ pK-ℓ+ℓ- decays
No full text© 2020, The Author(s). The ratio of branching fractions of the decays Λb0 → pK−e+e− and Λb0 → pK−μ+μ−,RpK−1, is measured for the first time using proton-proton collision data corresponding to an integrated luminosity of 4.7 fb−1 recorded with the LHCb experiment at center-of-mass energies of 7, 8 and 13 TeV. In the dilepton mass-squared range 0.1 < q2< 6.0 GeV2/c4 and the pK− mass range m(pK−) < 2600 MeV/c2, the ratio of branching fractions is measured to be RpK−1=1.17−0.16+0.18±0.07, where the first uncertainty is statistical and the second systematic. This is the first test of lepton universality with b baryons and the first observation of the decay Λb0 → pK−e+e−. [Figure not available: see fulltext.]
- …
