| 1. |
- Abelev, Betty, et al.
(författare)
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Long-range angular correlations on the near and away side in p-Pb collisions at root S-NN=5.02 TeV
- 2013
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Ingår i: Physics Letters. Section B: Nuclear, Elementary Particle and High-Energy Physics. - : Elsevier BV. - 0370-2693. ; 719:1-3, s. 29-41
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Tidskriftsartikel (refereegranskat)abstract
- Angular correlations between charged trigger and associated particles are measured by the ALICE detector in p-Pb collisions at a nucleon-nucleon centre-of-mass energy of 5.02 TeV for transverse momentum ranges within 0.5 < P-T,P-assoc < P-T,P-trig < 4 GeV/c. The correlations are measured over two units of pseudorapidity and full azimuthal angle in different intervals of event multiplicity, and expressed as associated yield per trigger particle. Two long-range ridge-like structures, one on the near side and one on the away side, are observed when the per-trigger yield obtained in low-multiplicity events is subtracted from the one in high-multiplicity events. The excess on the near-side is qualitatively similar to that recently reported by the CMS Collaboration, while the excess on the away-side is reported for the first time. The two-ridge structure projected onto azimuthal angle is quantified with the second and third Fourier coefficients as well as by near-side and away-side yields and widths. The yields on the near side and on the away side are equal within the uncertainties for all studied event multiplicity and p(T) bins, and the widths show no significant evolution with event multiplicity or p(T). These findings suggest that the near-side ridge is accompanied by an essentially identical away-side ridge. (c) 2013 CERN. Published by Elsevier B.V. All rights reserved.
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| 2. |
- Abelev, Betty, et al.
(författare)
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Measurement of prompt J/psi and beauty hadron production cross sections at mid-rapidity in pp collisions at root s=7 TeV
- 2012
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Ingår i: Journal of High Energy Physics. - 1029-8479. ; :11
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Tidskriftsartikel (refereegranskat)abstract
- The ALICE experiment at the LHC has studied J/psi production at mid-rapidity in pp collisions at root s = 7 TeV through its electron pair decay on a data sample corresponding to an integrated luminosity L-int = 5.6 nb(-1). The fraction of J/psi from the decay of long-lived beauty hadrons was determined for J/psi candidates with transverse momentum p(t) > 1,3 GeV/c and rapidity vertical bar y vertical bar < 0.9. The cross section for prompt J/psi mesons, i.e. directly produced J/psi and prompt decays of heavier charmonium states such as the psi(2S) and chi(c) resonances, is sigma(prompt J/psi) (p(t) > 1.3 GeV/c, vertical bar y vertical bar < 0.9) = 8.3 +/- 0.8(stat.) +/- 1.1 (syst.)(-1.4)(+1.5) (syst. pol.) mu b. The cross section for the production of b-hadrons decaying to J/psi with p(t) > 1.3 GeV/c and vertical bar y vertical bar < 0.9 is a sigma(J/psi <- hB) (p(t) > 1.3 GeV/c, vertical bar y vertical bar < 0.9) = 1.46 +/- 0.38 (stat.)(-0.32)(+0.26) (syst.) mu b. The results are compared to QCD model predictions. The shape of the p(t) and y distributions of b-quarks predicted by perturbative QCD model calculations are used to extrapolate the measured cross section to derive the b (b) over bar pair total cross section and d sigma/dy at mid-rapidity.
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| 3. |
- Bergmann, Andreas, et al.
(författare)
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Consolidation in the public sector : methods and approaches in Organisation for Economic Co-operation and Development countries
- 2016
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Ingår i: International Review of Administrative Sciences. - 0020-8523 .- 1461-7226. ; 82:4, s. 763-783
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Tidskriftsartikel (refereegranskat)abstract
- Organisational changes of the public sector have led to increased decentralisation of public services. Only fully fledged financial accounting and reporting systems guarantee the consolidated information needed by executive and legislative bodies to fulfil their duties in financial management and the supervision of network entities. Consolidated financial statements may serve to increase accountability and transparency towards internal and external stakeholders. The article aims at giving an overview of consolidation approaches in Organisation for Economic Co-operation and Development countries. It will focus on the methods applied and the guiding principles followed to define the perimeter of consolidation. The analysis is carried out through a comparison of legal requirements and standards for consolidation, and the published consolidated financial statements, taking the International Public Sector Accounting Standards as a benchmark. Points for practitioners The analysis of consolidation practice in Organisation for Economic Co-operation and Development countries reveals that while the use of consolidated financial statements is increasing, there are still significant deviations from the perspective of international accounting standards. The results show that the equity method plays a crucial role as it is used in a transition period to full consolidation and/or for organisations having major influence on the statements of financial position. These findings are of interest in the ongoing debate of international standard-setting in the field of consolidation, as well as for the discussion of European Public Sector Accounting Standards.
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| 4. |
- Bergmann, Andreas, et al.
(författare)
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Consolidation in the public sector : methods and approaches in Organisation for Economic Co-operation and Development countries
- 2016
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Ingår i: International Review of Administrative Sciences. - : SAGE Publications Ltd. - 0020-8523 .- 1461-7226. ; 82:4, s. 763-783
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Tidskriftsartikel (refereegranskat)abstract
- Organisational changes of the public sector have led to increased decentralisation of public services. Only fully fledged financial accounting and reporting systems guarantee the consolidated information needed by executive and legislative bodies to fulfil their duties in financial management and the supervision of network entities. Consolidated financial statements may serve to increase accountability and transparency towards internal and external stakeholders. The article aims at giving an overview of consolidation approaches in Organisation for Economic Co-operation and Development countries. It will focus on the methods applied and the guiding principles followed to define the perimeter of consolidation. The analysis is carried out through a comparison of legal requirements and standards for consolidation, and the published consolidated financial statements, taking the International Public Sector Accounting Standards as a benchmark. Points for practitioners The analysis of consolidation practice in Organisation for Economic Co-operation and Development countries reveals that while the use of consolidated financial statements is increasing, there are still significant deviations from the perspective of international accounting standards. The results show that the equity method plays a crucial role as it is used in a transition period to full consolidation and/or for organisations having major influence on the statements of financial position. These findings are of interest in the ongoing debate of international standard-setting in the field of consolidation, as well as for the discussion of European Public Sector Accounting Standards.
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| 5. |
- Bergmann, Andreas, et al.
(författare)
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La consolidation dans le secteur public : méthodes et approches dans les pays de l'OCDE
- 2016
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Ingår i: Revue international des sciences administratives. - 0303-965X. ; 82:4, s. 801-820
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Tidskriftsartikel (refereegranskat)abstract
- Les changements institutionnels survenus dans le secteur public se sont traduits par une decentralisation accrue des services publics. Seuls les veritables systemes de comptabilite generale et d’information comptable permettent de disposer a coup sur des informations consolidees dont ont besoin l’executif et le legislatif pour s’acquitter de leur mission dans la gestion financiere et la supervision des entites du reseau. Les comptes consolides (CC) peuvent contribuer a ameliorer l’imputabilite et la transparence vis- a-vis des parties prenantes internes et externes. Dans le present article, nous tentons de donner un apercu des methodes de consolidation utilisees dans les pays de l’OCDE. Nous nous interesserons aux methodes appliquees et aux principes directeurs qui sont appliques pour definir le perimetre de consolidation. Notre analyse se fonde sur une comparaison des exigences juridiques et des normes de consolidation, ainsi que sur les documents relatifs aux CC qui ont ete publies, en prenant pour reference les normes comptables internationales du secteur public (IPSAS).
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| 6. |
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| 7. |
- Schuler, Christoph, et al.
(författare)
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New development: The role of education in public sector accounting reforms in emerging economies : a socio-material perspective
- 2023
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Ingår i: Public Money and Management. - : Taylor and Francis Ltd.. - 0954-0962 .- 1467-9302. ; 43:7, s. 762-768
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Tidskriftsartikel (refereegranskat)abstract
- Education undisputedly plays a central role in IPSAS-based PSA reforms. Using a socio-materiality perspective, the authors highlight a misalignment between human and technical aspects when implementing these reforms. Their analysis of past reforms in emerging economies suggests that the educational development of public sector accountants does not receive the same level of attention as the technical advancements set out to be achieved. By introducing a conceptual distinction between initial and continuous accounting education, the authors emphasize the relevance of continuous professional development when conceptualizing PSA reforms. They conclude that a successful accounting change requires a co-ordinated and integrated approach on developing human and technological capacity.
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| 8. |
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