Decision-usefulness of ideal cost- and ideal value accounting for valuation and stewardship

This paper contrasts the decision-usefulness of prototype accounting regimes based on perfect accounting for value, i.e. ideal value accounting (IVA), and perfect matching of cost, i.e. ideal cost accounting (ICA). The regimes are analyzed in the context of a firm with overlapping capacity investments where projects earn excess returns and residual income is utilized as performance indicator. Provided that IVA and ICA systematically differ based on the criterion of unconditional conservatism, we assess their respective decision-usefulness for different valuation- and stewardship-scenarios. Assuming that addressees solely observe current accounting data of the firm, ICA provides information which is useful for valuation and stewardship without reservation whereas IVA entails problems under specific assumptions.

Late Weichselian local ice dome configuration and chronology in Northwestern Svalbard: early thinning, late retreat

The chronology and configuration of the Svalbard Barents Sea Ice Sheet (SBSIS) during the Late Weichselian (LW) are based on few and geographically scattered data. Thus, the timing and configuration of the SBSIS has been a subject of extensive debate. We present provenance data of erratic boulders and cosmogenic 10Be ages of bedrock and boulders from Northwest Spitsbergen (NWS), Svalbard to determine the thickness, configuration and chronology during the LW. We sampled bedrock and boulders of mountain summits and summit slopes, along with erratic boulders from coastal locations around NWS. We suggest that a local ice dome over central NWS during LW drained radially in all directions. Provenance data from erratic boulders from northern coastal lowland Reinsdyrflya suggest northeastward ice flow through Liefdefjorden. 10Be ages of high-elevation erratic boulders in central NWS (687–836 m above sea level) ranging from 18.3 ± 1.3 ka to 21.7 ± 1.4 ka, indicate that the centre of a local ice dome was at least 300 m thicker than at present. 10Be ages of all high-elevation erratics (>400 m above sea level, central and coastal locations) indicate the onset of ice dome thinning at 25–20 ka. 10Be ages from erratic boulders on Reinsdyrflya ranging from 11.1 ± 0.8 ka to 21.4 ± 1.7 ka, indicate an ice cover over the entire Reinsdyrflya during LW and a complete deglaciation prior to the Holocene, but apparently later than the thinning in the mountains. Lack of moraine deposits, but the preservation of beach terraces, suggest that the ice covering this peninsula possibly was cold-based and that Reinsdyrflya was part of an inter ice-stream area covered by slow-flowing ice, as opposed to the adjacent fjord, which possibly was filled by a fast-flowing ice stream. Despite the early thinning of the ice sheet (25–20 ka) we find a later timing of deglaciation of the fjords and the distal lowlands. Several bedrock samples (10Be) from vertical transects in the central mountains of NWS pre-date the LW, and suggest either ice free or pervasive cold-based ice conditions. Our reconstruction is aligned with the previously suggested hypothesis that a complex multi-dome ice-sheet-configuration occupied Svalbard and the Barents Sea during LW, with numerous drainage basins feeding fast ice streams, separated by slow flowing, possibly cold-based, inter ice-stream areas.

A Process Model of the Formation of Spatial Presence Experiences

In order to bridge interdisciplinary differences in Presence research and to establish connections between Presence and “older” concepts of psychology and communication, a theoretical model of the formation of Spatial Presence is proposed. It is applicable to the exposure to different media and intended to unify the existing efforts to develop a theory of Presence. The model includes assumptions about attention allocation, mental models, and involvement, and considers the role of media factors and user characteristics as well, thus incorporating much previous work. It is argued that a commonly accepted model of Spatial Presence is the only solution to secure further progress within the international, interdisciplinary and multiple-paradigm community of Presence research.

Functional polypyrrole coatings for wirelessly controlled magnetic microrobots

A wirelessly controlled magnetic microrobot has been proposed to diagnose and treat pathologies in the posterior segment of the human eye. The robot consists of a magnetic CoNi platform with a conformal coating of functional polymers. Electrodeposition has been the preferred method to fabricate and to functionalize the microrobot. Poly(pyrrole), a widely studied intrinsically conductive polymer has been investigated as a biocompatible coating to reduce biofouling, and as a coating that can release incorporated drugs on demand. The mechanism of redox cycling has been investigated to reduce the stiction of NIH 3T3 fibroblasts onto poly(pyrrole) surfaces. To demonstrate triggered drug release, Rhodamine B has been incorporated into the Ppy matrix as a model drug. Rapid Rhodamine B release is obtained when eddy current losses are induced by alternating magnetic fields on the CoNi substrates underneath these films.

Studying changes in life circumstances and personality: It's about time

Most theories of personality development posit that changes in life circumstances (e.g. due to major life events) can lead to changes in personality, but few studies have examined the exact time course of these changes. In this article, we argue that time needs to be considered explicitly in theories and empirical studies on personality development. We discuss six notions on the role of time in personality development. First, people can differ before the event. Second, change can be non-linear and discontinuous. Third, change can be reversible. Fourth, change can occur before the event. Fifth, control groups are needed to disentangle age-related and event-related changes. Sixth, we need to move beyond examining single major life events and study the effects of non-normative events, non-events, multiple events, and minor events on personality. We conclude by summarizing the methodological and theoretical implications of these notions.

What drives adult personality development? A comparison of theoretical perspectives and empirical evidence

Increasing numbers of empirical studies provide compelling evidence that personality traits change across the entire lifespan. What initiates this continuing personality development and how does this development proceed? In this paper, we compare six theoretical perspectives that offer testable predictions about why personality develops the way it does and identify limitations and potentials of these perspectives by reviewing how they hold up against the empirical evidence. While all of these perspectives have received some empirical support, there is only little direct evidence for propositions put forward by the five-factor theory of personality and the theory of genotype→environment effects. In contrast, the neo-socioanalytic theory appears to offer a comprehensive framework that fits the empirical findings and allows the integration of other, more specialized, perspectives that focus on specific aspects of personality development like the role of time, systematic differences between categories of social roles or the active partake of the person himself or herself. We draw conclusions on the likely driving factors for adult personality development and identify avenues for future research.