Has Global Financial Reporting Comparability Improved?*
ABSTRACT Motivated by ongoing worldwide efforts to improve the comparability of accounting information, I examine the temporal trend in global financial reporting comparability. Regulators have made serious efforts to improve comparability, but numerous frictions may have limited their effectiveness. Accordingly, I examine the time‐series properties of
Jenelle K. Conaway
wiley +1 more source
Long-term monitoring and analysis of Brood X cicada activity by distributed fiber optic sensing technology. [PDF]
Ozharar S, Ware JL, Tian Y, Ding Y.
europepmc +1 more source
Sustainability in Telecommunication Networks and Key Value Indicators: a Survey [PDF]
Telecommunication technologies are important enablers for both digital and ecological transitions. By offering digital alternatives to traditional modes of transportation and communication, they help reduce carbon footprints while improving access to fundamental services.
arxiv
Unearthing the impact of earthquakes: A review of economic and social consequences
Abstract The purpose of this paper is to offer a comprehensive overview of the socioeconomic effects of earthquakes. We begin with a thorough literature review. Following this, we assess policy measures taken in response to major earthquakes, drawing on existing research to formulate insights and recommendations that policymakers can use to effectively
Cevat Giray Aksoy+3 more
wiley +1 more source
Side‐Gate Modulation of Supercurrent in InSb Nanoflag‐Based Josephson Junctions
Proximitized InSb nanoflags are a promising platform for unconventional superconductivity, due to their strong spin–orbit coupling, their highly transparent interfaces, and their electrostatic tunability via global gating. In this work, it is shown that superconductivity in InSb nanoflags can be further tuned by means of metallic side gates, and the ...
Bianca Turini+6 more
wiley +1 more source
Qoolchain: A QUBO Preprocessing Toolchain for Enhancing Quantum Optimization
This study introduces Qoolchain, a QUBO preprocessing toolchain developed in Cython to reduce problem size and enhance optimization solvers' performance, particularly for Grover Adaptive Search (GAS). Qoolchain includes persistency identification, decomposition, and probing to estimate function bounds, all with polynomial complexity and applies Grover ...
Giacomo Orlandi+3 more
wiley +1 more source
Non‐Markovian Dynamics in Fiber Delay‐Line Buffers
A qubit‐fiber birefringence‐reservoir model is proposed to explore the non‐Markovian dynamics of the fiber‐based buffered photon and its paired photon. The non‐Markovian probability function is obtained by performing full quantum state tomography. The probability function fits well with experimental data and physical values.
Kim Fook Lee, Prem Kumar
wiley +1 more source
Tuning Electroluminescence from Functionalized SWCNT Networks Further into the Near-Infrared. [PDF]
Zorn NF+4 more
europepmc +1 more source
Laser Terminals on CubeSats: Developments for Telecommunications and Quantum Links
ABSTRACT Satellite‐based laser communication is an emerging technology that is finding its way from research to industry. Compared to radio frequency (RF) systems, it has a more efficient size, weight, and power budget and, furthermore, is license free.
Christian Roubal+8 more
wiley +1 more source
Horizontal mergers, cost savings, and network effects
Abstract We consider a horizontally differentiated oligopoly and investigate the relationship between merger cost savings and network effects for the incentives of firms to merge and for the postmerger welfare outcomes. We show that it is more profitable to be an insider rather than an outsider of the merger, unless both cost savings and network ...
Andreea Cosnita‐Langlais+1 more
wiley +1 more source