15,411 research outputs found

    We Are Not Publicly Traded And So The Rules Don\u27t Apply Or Do They Should They?

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    This paper presents a case study of the accounting practices of a company that is privately held. The company follows Generally Accepted Accounting Principles (GAAP) but has some questionable transactions. The paper then follows up with a discussion of baby-GAAP and possible consequences of two different GAAP options

    Nonlinearity, Proper Actions and Equivariant Stable Cohomotopy

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    In this article we extend the classical definitions of equivariant cohomotopy theory to the setting of proper actions of Lie groups. We combine methods originally developed in the analysis of nonlinear differential equations, mainly in connection with Leray-Schauder theory, and on the other hand from developments of equivariant KK-Theory by N.C. Phillips. We prove the correspondence with a previous construction of W. L\"uck by constructing an index. As an illustration of these methods, we introduce a Burnside ring defined in analytical terms. With this definition, we extend a weak version of the Segal Conjecture to a certain family of Lie groups and comment the relation to an invariant in Gauge Theory, due to Bauer and Furuta
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