scholarly journals An intrinsic measure for submanifolds in stratified groups

Author(s):  
Valentino Magnani ◽  
Davide Vittone
1995 ◽  
Vol 22 (1) ◽  
pp. 1-33 ◽  
Author(s):  
Mark A. Covaleski ◽  
Mark W. Dirsmith ◽  
Sajay Samuel

This paper examines the socio-political process by which an ensemble of such calculative practices and techniques as accounting came to be developed, adopted, and justified within turn-of-the-century public administration. We are particularly concerned with examining the influence of John R. Commons and other early institutional economists during this Progressive era. Using primary and secondary archival materials, our purpose is to make three main contributions to the literature. First, the paper explores Commons' contribution to the debates over “value” which seems to be somewhat unique in that he explicitly recognized that there exists no unproblematic, intrinsic measure of value, but rather that it must be socially constituted as “reasonable” with reference to common law. To illustrate this point, this paper explores Commons' role in the historical development and implementation of rate of return regulation for utilities. Second, the paper describes the contradictory role accounting played during this period in ostensibly fostering administrative objectivity while accommodating a more pragmatic rhetoric of “realpolitik” in its development and deployment. The third contribution is to establish a linkage between current work in economics and accounting concerned with utility regulation and the debates of ninety years ago, noting that Commons' contribution has not been fully explored or recognized within the accounting literature.


2003 ◽  
Vol 356 (7) ◽  
pp. 2709-2737 ◽  
Author(s):  
Andrea Bonfiglioli ◽  
Ermanno Lanconelli ◽  
Francesco Uguzzoni

2013 ◽  
Vol 95 (1) ◽  
pp. 76-128 ◽  
Author(s):  
VALENTINO MAGNANI

AbstractWe study graded group-valued continuously differentiable mappings defined on stratified groups, where differentiability is understood with respect to the group structure. We characterize these mappings by a system of nonlinear first-order PDEs, establishing a quantitative estimate for their difference quotient. This provides us with a mean value estimate that allows us to prove both the inverse mapping theorem and the implicit function theorem. The latter theorem also relies on the fact that the differential admits a proper factorization of the domain into a suitable inner semidirect product. When this splitting property of the differential holds in the target group, then the inverse mapping theorem leads us to the rank theorem. Both implicit function theorem and rank theorem naturally introduce the classes of image sets and level sets. For commutative groups, these two classes of sets coincide and correspond to the usual submanifolds. In noncommutative groups, we have two distinct classes of intrinsic submanifolds. They constitute the so-called intrinsic graphs, that are defined with respect to the algebraic splitting and everywhere possess a unique metric tangent cone equipped with a natural group structure.


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