Squaring the circle: the cultural relativity of 'good' shape

The Gestalt theorists of the early twentieth century proposed a psychological primacy for circles, squares and triangles over other shapes. They described them as 'good' shapes and the Gestalt premise has been widely accepted. Rosch (1973), for example, suggested that shape categories formed around these 'natural' prototypes irrespective of the paucity of shape terms in a language. Rosch found that speakers of a language lacking terms for any geometric shape nevertheless learnt paired-associates to these 'good' shapes more easily than to asymmetric variants. We question these empirical data in the light of the accumulation of recent evidence in other perceptual domains that language affects categorization. A cross-cultural investigation sought to replicate Rosch's findings with the Himba of Northern Namibia who also have no terms in their language for the supposedly basic shapes of circle, square and triangle. A replication of Rosch (1973) found no advantage for these 'good' shapes in the organization of categories. It was concluded that there is no necessary salience for circles, squares and triangles. Indeed, we argue for the opposite because these shapes are rare in nature. The general absence of straight lines and symmetry in the perceptual environment should rather make circles, squares and triangles unusual and, therefore, less likely to be used as prototypes in categorization tasks. We place shape as one of the types of perceptual input (in philosophical terms, 'vague') that is readily susceptible to effects of language variation.

"Magic" dispersion maps with distributed Raman amplification

We analyze pulse propagation in an optical fiber with a periodic dispersion map and distributed amplification. Using an asymptotic theory and a momentum method, we identify a family of dispersion management schemes that are advantageous for massive multichannel soliton transmission. For the case of two-step dispersion maps with distributed Raman amplification to compensate for the fiber loss, we find special schemes that have optimal (chirp-free) launch point locations that are independent of the fiber dispersion. Despite the variation of dispersion with wavelength due to the fiber dispersion slope, the transmission in several different channels can be optimized simultaneously using the same optimal launch point. The theoretical predictions are verified by direct numerical simulations. The obtained results are applied to a practical multichannel transmission system.

Discretion in accounting for pensions under IAS 19:using the ‘magic telescope’?

We use a panel data set of UK-listed companies over the period 2005–2009 to analyse the actuarial assumptions used to value pension plan liabilities under IAS 19. The valuation process requires companies to make assumptions about financial and demographic variables, notably discount rate, price inflation, salary inflation and mortality/life expectancy of plan members/beneficiaries. We use regression analysis to analyse the relationships between these key assumptions (except mortality, where disclosures are limited) and company-specific factors such as the pension plan funding position and duration of pension liabilities. We find evidence of selective ‘management’ of the three assumptions investigated, although the nature of this appears to differ from the findings of US authors. We conclude that IAS 19 does not prevent the use of managerial discretion, particularly by companies whose pension plan funding positions are weak, thereby reducing the representational faithfulness of the reported pension figures. We also highlight that the degree of discretion used reflects the extent to which IAS 19 defines how the assumptions are to be determined. We therefore suggest that companies should be encouraged to justify more explicitly their choice of assumptions.