Worldwide convergence of IFRS: Evidence from the global automotive industry

Worldwide convergence of International Financial Reporting Standards (IFRS), ongoing since 2002, is a requirement if international comparability between publicly listed companies is to be ensured. Convergence is examined from the point of view of regulators, accountants, and users of financial information. For this purpose, data on 534 companies from the global automotive industry is used. This paper concludes that worldwide convergence is mostly being effective. Its triumph, however, varies depending on the set of accounting standards being compared to IFRS. Options within IFRS, national tax regulation, cultural differences, different company strategies and country resistance are found to hinder convergence.

On the suboptimality of the p-version interior penalty discontinuous Galerkin method

We address the question of the rates of convergence of the p-version interior penalty discontinuous Galerkin method (p-IPDG) for second order elliptic problems with non-homogeneous Dirichlet boundary conditions. It is known that the p-IPDG method admits slightly suboptimal a-priori bounds with respect to the polynomial degree (in the Hilbertian Sobolev space setting). An example for which the suboptimal rate of convergence with respect to the polynomial degree is both proven theoretically and validated in practice through numerical experiments is presented. Moreover, the performance of p- IPDG on the related problem of p-approximation of corner singularities is assessed both theoretically and numerically, witnessing an almost doubling of the convergence rate of the p-IPDG method.

Services growth and convergence: Getting India’s states together

India’s success story in services is well documented at the national level, but similar literature does not exist for India’s states. In this paper, we bridge this gap in research by looking at India’s services growth at the sub-national level and in doing so, also challenge existing literature by arguing that this growth has positive implications for income distribution. The first interesting finding is that even as per capita income is not converging across India’s states, per capita services are and we provide evidence for this both in terms of traditional measures of sigma- and beta-convergence and more recent panel unit root tests. Secondly, not only is external demand an important determinant of services value added at the state level, but this demand also emanates from all over the country rather than being concentrated in the neighbouring or richer states. This suggests that the benefits from services growth are being distributed more widely than may be perceived.

Evaluating tests for convergence of economic series using Monte Carlo methods with an application to real GDP's per head.

Doutoramento em Economia.

Convergence of gender roles in a globalized world: international comparison of family and gender roles

This paper examines emerging and changing gender roles in different regions of the world. Using data on 12 countries from last three ISSP Special Modules “Family and Changing Gender Roles” (1994, 2002 and 2012), we compare the evolution of gender roles about motherhood and fatherhood and its relation with the extension of women as breadwinners around the world: four Western Europe countries, representatives of different models of Welfare State (Germany, United Kingdom, Norway and Spain) plus United States, three former Soviet nations (Russia, Poland and Czech Republic), two Latin American countries (Chile and Mexico) and two Asian nations (Japan and Taiwan). Data show that family change (measured both in terms of attitudes and social practices) is spreading from Western contexts to other regions of the world, although the pace of this change varies from one country to another, depending on cultural, economic and political factors.

La régulation de l’économie numérique au Sénégal : la convergence des télécommunications et de l’audiovisuel

Établir une régulation de l’économie numérique au Sénégal représente un enjeu fondamental pour les gouvernants et l’ensemble des acteurs qui la compose. Suivant une démarche plus globalisée, d’énormes mutations normatives visant les rationalités et les mécanismes de réglementations ont évolué dans le temps donnant une place plus considérable au droit dans les politiques publiques des États. Différents modèles normatifs et institutionnels sont ainsi adaptés pour prendre en charge le phénomène de la convergence dépendamment du contexte réglementaire du pays. Pour ce qui est du contexte actuel du Sénégal, l’étanchéité des réglementations relatives aux télécommunications et à l’audiovisuel, désormais convergent, est fondée sur un modèle de réglementation sectorielle. Toutefois, leur convergence a provoqué un brouillage des frontières qui risque désormais de poser des conséquences énormes sur le plan normatif tel que des risques d’enchevêtrement sur le plan institutionnel ou réglementaire. Or au plan national, il n’existe à ce jour aucun texte visant à assoir les bases d’une régulation convergente. Ainsi, à la question de savoir si la régulation sectorielle est pertinente au regard de l’environnement du numérique marqué par la convergence, il s’est avéré qu’elle pourrait être adoptée comme modèle à court terme. Mais dans un but de réaliser des économies d’échelle pour réguler efficacement les différents secteurs et industries infrastructurelles, il faut un modèle de régulation unique marquée par la fusion de l’ARTP et du CNRA. D’une part, la régulation sectorielle permet d’accompagner la transition vers le numérique déjà lancée et d’autre part la régulation multisectorielle servira une fois la convergence des marchés établis.

BUILDING A DISCOURSE: BRIDGING THE GAP BETWEEN NEW MEDIA'S CONVERGENCE AND RHETORIC AND COMPOSITION'S MULTIMODALITY

My dissertation emphasizes the use of narrative structuralism and narrative theories about storytelling in order to build a discourse between the fields of New Media and Rhetoric and Composition. Propp's morphological analysis and the breaking down of stories into component pieces aides in the discussion of storytelling as it appears in and is mediated by digital and computer technologies. New Media and Rhetoric and Composition are aided by shared concerns for textual production and consumption. In using the notion of "kairotic reading" (KR), I show the interconnectedness and interdisciplinarity required in the development of pedagogy utilized to teach students to develop into reflective practitioners that are aware of their rhetorical surroundings and can made sound judgments concerning their own message generation and consumption in the workplace. KR is a transferable skill that is beneficial to students and teachers alike. The dissertation research utilizes theories of New Media and New Media-influenced practitioners, including Jenkins' theory of convergence, Bourdieu's notion of taste, Gee's term "semiotic domains," and Manovich's "modification." These theoretical pieces are combined in order to show how KR can be extended by convergent narrative practices. In order to build connections with New Media, the consideration and inclusion of Kress and van Leeuwen's multimodality, Selber's "reflective practitioners," and Selfe's definition of multimodal composing allow for a greater establishment of conversation order to create a richer conversation around the implications of metacognitive development and practitioner reflexivity with scholars in New Media. My research also includes analysis of two popular media franchises Deborah Harkness' A Discovery of Witches and Fox's Bones television series to show similarities and differences among convergence-linked and multimodal narratives. Lastly, I also provide example assignments that can be taken, further developed, and utilized in classrooms engaging in multimodal composing practices. This dissertation pushes consideration of New Media into the work already being performed by those in Rhetoric and Composition.

RATE OF CONVERGENCE OF MAXIMUM LIKELIHOOD ESTIMATORS UNDER RELAXED SMOOTHNESS CONDITIONS ON THE LIKELIHOOD FUNCTION

This report reviews literature on the rate of convergence of maximum likelihood estimators and establishes a Central Limit Theorem, which yields an O(1/sqrt(n)) rate of convergence of the maximum likelihood estimator under somewhat relaxed smoothness conditions. These conditions include the existence of a one-sided derivative in θ of the pdf, compared to up to three that are classically required. A verification through simulation is included in the end of the report.

Almost Disjoint Families of Representing Sets

The thesis is concerned with a number of problems in Combinatorial Set Theory. The Generalized Continuum Hypothesis is assumed. Suppose X and K are non-zero cardinals. By successively identifying K with airwise disjoint sets of power K, a function/: X-*•K can be viewed as a transversal of a pairwise disjoint (X, K)family A . Questions about families of functions in K can thus bethought of as referring to families of transversals of A. We wish to consider generalizations of such questions to almost disjoint families; in particular we are interested in extensions of the following two problems: (i) What is the 'maximum' cardinality of an almost disjoint family of functions each mapping X into K? (ii) Describe the cardinalities of maximal almost disjoint families of functions each mapping X into K. Article in Bulletin of the Australian Mathematical Society 27(03):477 - 479 · June 1983  

What to do when K-means clustering fails:a simple yet principled alternative algorithm

The K-means algorithm is one of the most popular clustering algorithms in current use as it is relatively fast yet simple to understand and deploy in practice. Nevertheless, its use entails certain restrictive assumptions about the data, the negative consequences of which are not always immediately apparent, as we demonstrate. While more flexible algorithms have been developed, their widespread use has been hindered by their computational and technical complexity. Motivated by these considerations, we present a flexible alternative to K-means that relaxes most of the assumptions, whilst remaining almost as fast and simple. This novel algorithm which we call MAP-DP (maximum a-posteriori Dirichlet process mixtures), is statistically rigorous as it is based on nonparametric Bayesian Dirichlet process mixture modeling. This approach allows us to overcome most of the limitations imposed by K-means. The number of clusters K is estimated from the data instead of being fixed a-priori as in K-means. In addition, while K-means is restricted to continuous data, the MAP-DP framework can be applied to many kinds of data, for example, binary, count or ordinal data. Also, it can efficiently separate outliers from the data. This additional flexibility does not incur a significant computational overhead compared to K-means with MAP-DP convergence typically achieved in the order of seconds for many practical problems. Finally, in contrast to K-means, since the algorithm is based on an underlying statistical model, the MAP-DP framework can deal with missing data and enables model testing such as cross validation in a principled way. We demonstrate the simplicity and effectiveness of this algorithm on the health informatics problem of clinical sub-typing in a cluster of diseases known as parkinsonism.

La régulation de l’économie numérique au Sénégal : la convergence des télécommunications et de l’audiovisuel

Établir une régulation de l’économie numérique au Sénégal représente un enjeu fondamental pour les gouvernants et l’ensemble des acteurs qui la compose. Suivant une démarche plus globalisée, d’énormes mutations normatives visant les rationalités et les mécanismes de réglementations ont évolué dans le temps donnant une place plus considérable au droit dans les politiques publiques des États. Différents modèles normatifs et institutionnels sont ainsi adaptés pour prendre en charge le phénomène de la convergence dépendamment du contexte réglementaire du pays. Pour ce qui est du contexte actuel du Sénégal, l’étanchéité des réglementations relatives aux télécommunications et à l’audiovisuel, désormais convergent, est fondée sur un modèle de réglementation sectorielle. Toutefois, leur convergence a provoqué un brouillage des frontières qui risque désormais de poser des conséquences énormes sur le plan normatif tel que des risques d’enchevêtrement sur le plan institutionnel ou réglementaire. Or au plan national, il n’existe à ce jour aucun texte visant à assoir les bases d’une régulation convergente. Ainsi, à la question de savoir si la régulation sectorielle est pertinente au regard de l’environnement du numérique marqué par la convergence, il s’est avéré qu’elle pourrait être adoptée comme modèle à court terme. Mais dans un but de réaliser des économies d’échelle pour réguler efficacement les différents secteurs et industries infrastructurelles, il faut un modèle de régulation unique marquée par la fusion de l’ARTP et du CNRA. D’une part, la régulation sectorielle permet d’accompagner la transition vers le numérique déjà lancée et d’autre part la régulation multisectorielle servira une fois la convergence des marchés établis.

A functional representation of almost isometries

For each quasi-metric space X we consider the convex lattice SLip(1)(X) of all semi-Lipschitz functions on X with semi-Lipschitz constant not greater than 1. If X and Y are two complete quasi-metric spaces, we prove that every convex lattice isomorphism T from SLip(1)(Y) onto SLip(1)(X) can be written in the form Tf = c . (f o tau) + phi, where tau is an isometry, c > 0 and phi is an element of SLip(1)(X). As a consequence, we obtain that two complete quasi-metric spaces are almost isometric if, and only if, there exists an almost-unital convex lattice isomorphism between SLip(1)(X) and SLip(1) (Y).

Does international trade produce convergence?

In spite of increasing globalization around the world, the effects of international trade on economic growth are not very clear. I consider an endogenous economic growth model in an open economy with the Home Market Effect (HME) and non-homothetic preferences in order to identify some determinants of the different results in this relationship. The model shows how trade between similar countries leads to convergence in economic growth when knowledge spillovers are present, while trade between very asymmetric countries produces divergence and may become trade in a poverty or growth trap. The results for welfare move in the same direction as economic growth since convergence implies increases in welfare for both countries, while divergence leads to increases in welfare for the largest country and the opposite for its commercial partner in the absence of knowledge spillovers. International trade does not implicate greater welfare as is usual in a static context under CES preferences.

Convergence time to equilibrium distributions of autonomous and periodic non-autonomous graphs

We present some estimates of the time of convergence to the equilibrium distribution in autonomous and periodic non-autonomous graphs, with ergodic stochastic adjacency matrices, using the eigenvalues of these matrices. On this way we generalize previous results from several authors, that only considered reversible matrices.

THE POETRY OF CONVERGENCE AND THE MIRROR IMAGE IN GUIMARÃES ROSA

Affiliated with a literary context in which the poet seeks reconciliation between the self and the universe without rejecting the consciousness of the poetic process and the renovation of language, the poems of Guimarães Rosa in his book Ave, Palavra, are close to what Octavio Paz called "poetry of convergence." Such analogical point of view turns into metaphor in the poems through the myth of Narcissus and images that associate a reflexion and the meeting with the Other as a way to know yourself. This work presents a reading of these poetic compositions by examining how the analogy is established, relating those poems to his other works, identifying them, not as an accident in his trajetory, but as a work that carries Guimarães Rosa’s concerns explored in his literary career.