A comparison of different approaches to modeling financial statements

This paper describes the relational, entity-relationship (ER), and object-based approaches to modeling financial statements; and discusses the strengths, weaknesses, and user adaptability of these models. We believe that the relational, ER, and object-oriented models may not be individually adequate to model the accounting processes in an integrative accounting information system. The increasing amount of disclosures in the footnotes to the financial statements and the complex compliance requirements of the Sarbanes-Oxley Act suggest that the object-relational model may be appropriate to model both the quantitative and qualitative items in the accounting processes. The object-relational model builds on the strengths of the relational, ER, and object-oriented models and mitigates the weaknesses of these models. We develop a set of propositions based on our review of the current literature on the conceptual models.

Dynamic Properties of Silicate-Grouted Sand at Low Stress Level

The creep behaviors of silicate-grouted sandy soil were investigated. A series of haversine creep tests with three frequencies (0.01 Hz, 0.05 Hz, and 0.1 Hz) were carried out to evaluate the dynamic properties (complex modulus and phase angle) of materials at low stress level. The stress-strain relationship for the sinusoidal test was plotted as an elliptical hysteretic loop. The complex modulus |G*(ω)| and the phase angle δ were determined from the hysteretic loop at a given frequency ω. While the complex modulus |G*(ω)| of the tested material increased, the complex compliance |J*(ω)| and the phase angle δ decreased with frequency ω within the tested frequency range.

Resonance Suppression on Nanoscale Viscoelasticity Measurement

During the broadband viscoelasticity measurement process, when the frequency of the excitation force become high relative to the resonant frequency or the bandwidth of the instrument dynamics, the adverse instrument dynamics is motivated, which causes the cantilever resonance and generates large measurement errors in the measurement data. To solve this problem, an approach to suppress the cantilever resonance on the broadband viscoelasticity measurement is proposed. Firstly, Atomic force microscope (AFM) system dynamic is analyzed by using a dynamic signal analyzer (DSA) in the z-axis. And a notch filter is designed as a prefilter of the AFM system to filter the input drive voltage in order to offset the resonance peak in the AFM model. Secondly, an adaptive filter based on LMS is designed to further eliminate the residual cantilever resonance effects on the complex compliance of soft materials, referring to the Hertz contact model. Finally, the proposed approach is illustrated by implementing it to remove the cantilever resonance effects on the broadband viscoelasticity measurement of a polydimethylsiloxane (PDMS) sample using AFM.

Effect of Low Field Magnetic Annealing on the Viscoleastic Behavior of a Structural Epoxy

In this study the effect of moderate magnetic fields on the microstructure of a structural epoxy system was investigated. The changes in the microstructure have been investigated quantitatively using wide angle x-ray diffraction (WAXD) and pole figure analysis. The mechanical properties (modulus, hardness) of the epoxy were probed using nanoindentation. Using the continuous complex compliance analysis, the effect of the low magnetic fields on the viscoelastic properties of the epoxy was investigated. The phase lag angle was measured for both neat and magnetically annealed polymer. The results of this investigation reveal that under low magnetic fields both the quasi-static mechanical properties together with the viscoelastic behavior of the epoxy have been improved.

Flexibility and Legitimacy - The Emissions Trading System under the Kyoto Protocol

In the field of environmental law, be it on the domestic or the international level, it is especially difficult to develop effective regulatory systems and systems for sanctions to enforce obligations. The legal solutions employed under the auspices of the United Nations Framework Convention on Climate Change, as well as the Kyoto Protocol, constitute a fascinating attempt to address these problems, providing “a huge testing ground for the legal instruments of environmental policy, at the international as well as on the lower levels,” mirroring “enormous creativity in the design of regulatory approaches.” Even though the Kyoto Protocol, “if fully implemented, will not … avert or even slow climate change,” it serves as a fine example of emerging international composite administrations, where multiple actors participate in transnational institutions of a multilevel system, serving the common goal of mitigating climate change. The climate change regime's unique regard to flexibility in fulfillment is particularly prominent. This is complemented by especially stringent and complex compliance mechanisms, which have no parallel in other international forms of cooperation. A further significant characteristic of the system is the high degree of legitimacy enjoyed by its institutional organization, its procedures and procedural outcomes. Thus, the international cooperation under the framework of the Kyoto Protocol is a landmark: it achieves not only flexibility but also a high degree of legitimacy and represents a more mature example of the exercise of public authority by international institutions.