The changing relationship between tax and financial reporting in Spain

The degree of connection between tax and financial reporting is regarded as a key factor in the study of international accounting differences. The position for Spain is briefly outlined in previous research but without examination of any specific accounting issues except, in outline only, depreciation and the tax-free revaluation of assets from 1977 to 1983. The absence of a detailed study of the major tax/accounting linkages for Spain is of particular importance because the relationship is regarded as having changed dramatically in the early 1990s, from a position of tax dominance. In order to measure the links between tax and financial reporting, we adopt the methodology of Lamb et al. (1998) by assessing major accounting topics using a five-case classification shown as Table 1. We refute the proposition that suggests that the link between tax/accounting has been reduced substantially.Tax, accounting, Spain

Fit to Moments of Inclusive B->Xc lv and B-> Xs gamma Decay Distributions using Heavy Quark Expansions in the Kinetic Scheme

We present a fit to measured moments of inclusive distributions in B->Xc lv and B-> Xs gamma decays to extract values for the CKM matrix element |Vcb|, the b- and c-quark masses, and higher order parameters that appear in the Heavy Quark Expansion. The fit is carried out using theoretical calculations in the kinetic scheme and includes moment measurements of the Babar, Belle, CDF, CLEO and DELPHI collaborations for which correlation matrices have been published. We find |Vcb| = (41.96 +- 0.23(exp) +- 0.35(HQE) +- 0.59(Gamma_SL)) 10^-3 and m_b = 4.590 +- 0.025(exp) +- 0.30(HQE) GeV where errors are experimental and theoretical respectively. We also derive values for the heavy quark distribution function parameters m_b and \mu_\pi^2 in different theoretical schemes that can be used as input for the determination of |Vub|.Comment: 13 pages, 6 figures. v3: Fig 1+2 show absolute values for moments and fit rather than the difference. Updated some references. v2: Updated to include Belle photon moments and PDG 2005 lifetime. Included extrapolation factors for the BR(B->Xs gamma) to 1.6 Gev based on the HQE parameters from the fit and added an updated OPE expression for |Vub

Investigation into the selection of viewing configurations for three-component planar Doppler velocimetry measurements.

A method for the calculation of three orthogonal velocity components in planar Doppler velocimetry (PDV) using four or more measured velocity components (to the three typically used) is presented. The advantages and disadvantages are assessed by use of a Monte Carlo simulation and experimental measurements of the velocity field of a rotating disk. The addition of a fourth velocity component has been shown to lead to reductions in the final errors of up to 25%. The selection of viewing configurations for experiments is discussed by simulation of the level of errors in measured velocity components and investigation of the final level of errors in the orthogonal velocity components. Experimental measurements of the velocity field of a rotating disk are presented, demonstrating the effect of the viewing configuration on the final level of error

British and Pakistani children's understanding of death: Cultural and developmental influences

This study explored British and Pakistani 4- to 7-year-olds’ (N = 188 understanding of death. The aim was to examine possible influences on the acquisition of the subcomponents of the death concept by investigating how they are understood by children of different ages and cultural and religious backgrounds. Three groups of children were compared: White British and British Muslim living in London, and Pakistani Muslim living in rural Pakistan. In line with previous research (Slaughter, 2005, Aust. Psychol., 40(3), 179), irreversibility of death was one of the first subcomponents to be acquired, while causality was the last. The two groups of British children shared many similarities in their understanding of inevitability, applicability, irreversibility, and cessation. Pakistani Muslim children understood irreversibility earlier than did children in both British groups. In all three cultural groups, children’s responses demonstrated very limited understanding of causality. Our findings support the view that aspects of a mature understanding of death develop between the ages of 4 and 7 years and that the process of understanding death as a biological event is, to a great extent, universal. They also suggest that aspects of children’s reasoning are influenced by culturally specific experiences, particularly those arising from living in rural versus urban settings

Automatically generating Feynman rules for improved lattice field theories

Deriving the Feynman rules for lattice perturbation theory from actions and operators is complicated, especially when improvement terms are present. This physically important task is, however, suitable for automation. We describe a flexible algorithm for generating Feynman rules for a wide range of lattice field theories including gluons, relativistic fermions and heavy quarks. We also present an efficient implementation of this in a freely available, multi-platform programming language (\python), optimised to deal with a wide class of lattice field theories

Second Order Perturbation Theory for Improved Gluon and Staggered Quark Actions

We present the results of our perturbative calculations of the static quark potential, small Wilson loops, the static quark self energy, and the mean link in Landau gauge. These calculations are done for the one loop Symanzik improved gluon action, and the improved staggered quark action.Comment: 3 pages, LaTeX, Lattice2001(improvement

A behavioral approach to adolescent cannabis use: Accounting for nondeliberative, developmental, and temperamental factors

Most behavioral models examine adolescent health risk behaviors using a reflective, deliberate social–psychological framework. In this study, adolescent cannabis use is investigated via an expanded social–psychological model of behavioral decision-making: the Theory of Planned Behavior (TPB). The aim was to examine the contribution of nondeliberative (impulsivity), developmental (perceived parenting styles), and temperamental (moral norms, mental health, delinquency) factors in adolescent cannabis use. A longitudinal questionnaire with baseline and follow-up measurement (14-day interval) was used. Participants were Sixth Form College students (n = 199) aged 16–18 (mean age = 16.44, SD = −0.55). At baseline (T1), demographics, TPB variables, and additional socio-psychological variables were measured. Fourteen days later (T2) self-reported cannabis use was measured. Logistic regression analyses indicated that the impulsivity subcomponent of lack of premeditation and moral norms predicted self-reported cannabis use behavior. Perceived parental rejection predicted cannabis use intentions. Adolescent cannabis use can be better understood through the expanding of behavioral models to account for nondeliberative, developmental, and temperamental factors. Drug education interventions should aim at developing self-instruction training programs teaching adolescents effortful thinking while family-based interventions should focus on encouraging open parent–adolescent communication which has shown to influence adolescents’ cannabis use