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  • Electronic Resource  (12)
  • 1995-1999  (12)
  • 1995  (12)
Material
  • Electronic Resource  (12)
Years
  • 1995-1999  (12)
Year
  • 1
    Electronic Resource
    Electronic Resource
    Woodbury, NY : American Institute of Physics (AIP)
    Chaos 5 (1995), S. 118-126 
    ISSN: 1089-7682
    Source: AIP Digital Archive
    Topics: Physics
    Notes: To compare direct tests for detecting determinism in chaotic time series, data from Hénon, Lorenz, and Mackey–Glass equations were contaminated with various levels of additive colored noise. These data were analyzed with a variety of recently developed tests for determinism, and the results compared. © 1995 American Institute of Physics.
    Type of Medium: Electronic Resource
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  • 2
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Abacus 31 (1995), S. 0 
    ISSN: 1467-6281
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: In 1974, the Securities and Exchange Commission (SEC) noted that an increasing number of companies were capitalizing interest costs, and that this practice was not being adequately disclosed (FASB, 1979, par. 26). In light of the alternative practices concerning the accounting for interest and lack of adequate disclosure by companies that were already capitalizing interest, the SEC recommended that the Financial Accounting Standards Board (FASB) consider the issue of accounting for interest cost. As a result of the SEC's initiative, in 1979 the FASB issued Statement of Financial Accounting Standards [SFAS] No. 34, Capitalization of Interest Cost, which mandated uniform interest capitalization rules in accounting for interest costs associated with the acquisition of qualifying non-current assets.The purpose of this article is to examine SFAS 34 in terms of its financial statement impact, the congruence of its assumptions with economic behaviour, its effect on subsequent standards related to interest capitalization, and its implications on financial accounting standard setting.To explore these issues we first illustrate the extent to which interest capitalization affects financial statements. We then empirically analyse the measure employed in SFAS 34 for the capitalization of interest cost in cases where debt is not directly linked with the acquisition of qualifying non-current assets. In addition, we critically examine the treatment accorded interest cost in subsequent FASB standards. Our research suggests that SFAS 34′s rationale for interest capitalization is incompatible with firm behaviour, and that the rules for interest capitalization as reflected in various accounting standards are inconsistent. These findings suggest that in the case of interest capitalization the benefits of comparability in financial reporting are not realized. A policy recommendation is then offered to alleviate some of these difficulties. The recommendation is to disallow the capitalization of interest cost in the absence of a direct link between the debt and the acquisition of qualifying assets.
    Type of Medium: Electronic Resource
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  • 3
    ISSN: 1749-6632
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Natural Sciences in General
    Type of Medium: Electronic Resource
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  • 4
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Publishing Ltd
    Annals of the New York Academy of Sciences 764 (1995), S. 0 
    ISSN: 1749-6632
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Natural Sciences in General
    Type of Medium: Electronic Resource
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  • 5
    Electronic Resource
    Electronic Resource
    Springer
    Cellular and molecular life sciences 51 (1995), S. 150-152 
    ISSN: 1420-9071
    Keywords: Sawflies ; sterols ; 7-dehydrocholesterol ; cholesterol ; dealkylation
    Source: Springer Online Journal Archives 1860-2000
    Topics: Biology , Medicine
    Notes: Abstract Three species of sawflies, along with their particular host plants, were examined for neutral sterols. Cholesterol was the predominant sterol in the sawfliesDolerus nitens (56.6%) andAneugmenus flavipes (73.0%), with lesser amounts of sitosterol, campesterol and desmosterol.Xiphydria maculata, however, contained unusually high levels (74.9%) of 7-dehydrocholesterol. Based on the sterol composition of their individual host plants, which contained primarily 28- and 29-carbon sterols, it is likely that all three sawfly species are capable of dealkylation of phytosterols.
    Type of Medium: Electronic Resource
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  • 6
    Electronic Resource
    Electronic Resource
    Springer
    Letters in mathematical physics 33 (1995), S. 99-111 
    ISSN: 1573-0530
    Keywords: 35Q53
    Source: Springer Online Journal Archives 1860-2000
    Topics: Mathematics , Physics
    Notes: Abstract We present two extensions of Wilson's explanation of the Miura map from MKdV to KdV. In the first, we explain the map of Svinolupovet al. from a certain UrKdV-like equation to KdV, and in the second we explain Konopelchenko's map from the modified KP equation to KP. In the course of the latter, we introduce an ‘UrKP’ system, with an infinite-dimensional symmetry, providing us with a systematic method to construct Bäcklund transformations for the modified KP and KP equations.
    Type of Medium: Electronic Resource
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  • 7
    ISSN: 1432-0770
    Source: Springer Online Journal Archives 1860-2000
    Topics: Biology , Computer Science , Physics
    Notes: Abstract.  In a previous study, nonlinear autoregressive (NLAR) models applied to ictal electroencephalogram (EEG) recordings in six patients revealed nonlinear signal interactions that correlated with seizure type and clinical diagnosis. Here we interpret these models from a theoretical viewpoint. Extended models with multiple nonlinear terms are employed to demonstrate the independence of nonlinear dynamical interactions identified in the ‘NLAR fingerprint’ of patients with 3/s seizure discharges. Analysis of the role of periodicity in the EEG signal reveals that the fingerprints reflect the dynamics not only of the periodic discharge itself, but also of the fluctuations of each cycle about an average waveform. A stability analysis is used to make qualitative inferences concerning the network properties of the ictal generators. Finally, the NLAR fingerprint is analyzed in the context of Volterra-Weiner theory.
    Type of Medium: Electronic Resource
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  • 8
    ISSN: 1432-0770
    Source: Springer Online Journal Archives 1860-2000
    Topics: Biology , Computer Science , Physics
    Notes: Abstract We describe a method for the characterization of electroencephalographic (EEG) signals based on a model which features nonlinear feedback. The characteristic EEG ‘fingerprints’ obtained through this approach display the time-course of nonlinear interactions, rather than aspects susceptible to standard spectral analysis. Fingerprints of seizure discharges in six patients (five with typical absence seizures, one with complex partial seizures) revealed significant nonlinear interactions. The timing and pattern of these interactions correlated closely with the seizure type. Nonlinear autoregressive (NLAR) analysis is compared with other nonlinear dynamical measures that have been applied to the EEG.
    Type of Medium: Electronic Resource
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  • 9
    ISSN: 1432-0770
    Source: Springer Online Journal Archives 1860-2000
    Topics: Biology , Computer Science , Physics
    Notes: Abstract.  We describe a method for the characterization of electroencephalographic (EEG) signals based on a model which features nonlinear feedback. The characteristic EEG ‘fingerprints’ obtained through this approach display the time-course of nonlinear interactions, rather than aspects susceptible to standard spectral analysis. Fingerprints of seizure discharges in six patients (five with typical absence seizures, one with complex partial seizures) revealed significant nonlinear interactions. The timing and pattern of these interactions correlated closely with the seizure type. Nonlinear autoregressive (NLAR) analysis is compared with other nonlinear dynamical measures that have been applied to the EEG.
    Type of Medium: Electronic Resource
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  • 10
    ISSN: 1432-0770
    Source: Springer Online Journal Archives 1860-2000
    Topics: Biology , Computer Science , Physics
    Notes: Abstract In a previous study, nonlinear autoregressive (NLAR) models applied to ictal electroencephalogram (EEG) recordings in six patients revealed nonlinear signal interactions that correlated with seizure type and clinical diagnosis. Here we interpret these models from a theoretical viewpoint. Extended models with multiple nonlinear terms are employed to demonstrate the independence of nonlinear dynamical interactions identified in the ‘NLAR fingerprint’ of patients with 3/s seizure discharges. Analysis of the role of periodicity in the EEG signal reveals that the fingerprints reflect the dynamics not only of the periodic discharge itself, but also of the fluctuations of each cycle about an average waveform. A stability analysis is used to make qualitative inferences concerning the network properties of the ictal generators. Finally, the NLAR fingerprint is analyzed in the context of Volterra-Weiner theory.
    Type of Medium: Electronic Resource
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