In this paper, we examine the effect of voluntary adoption of clawback provision on non-GAAP earnings disclosures. The extant literature documents that the voluntary adoption of clawback provisions improves financial reporting quality by increasing the costs of misstating GAAP earnings. However, managers may respond to perception of reduced discretion over GAAP reporting by increasing their rel...

We describe AlterBBN, a public C program for evaluating the abundances of the elements generated by Big-Bang nucleosynthesis (BBN). This program enables the user to compute the abundances of the elements in the standard model of cosmology, and additionally provides possibilities to alter the assumptions of the cosmological model in order to study their consequences on the abundances of the elem...

We search for viable f R theories of gravity, making use of the equivalence between such theories and scalar-tensor gravity. We find that models can be made consistent with solar system constraints either by giving the scalar a high mass or by exploiting the so-called chameleon effect. However, in both cases, it appears likely that any late-time cosmic acceleration will be observationally indis...

We argue that the Polonyi problem can be avoided when our supersymmetrybreaking vacuum is surrounded by many supersymmetric vacua. We construct a dynamical class of supersymmetry-breaking models to demonstrate our point. These models naturally predict a small deviation from the standard big-bang nucleosynthesis.

0 7 W3R(0), L14R(0), L10R(0), L8R(0), L7R(0), L1R(0), L0R(0) 1 20 L16P(1), L15P(1), L15R(1), W3R(1), L12R(1), L12P(1), W2Q(1), L10R(1), L10P(1), L9R(1), L9P(1), L8P(1), L4R(1), L4P(1), L3R(1), L3P(1), L2R(1), L2P(1), L1R(1), L1P(1) 2 27 L16R(2), L15R(2), L13R(2), L12P(2), W2R(2), W2Q(2), W2P(2), L11R(2), L11P(2), L10P(2), W1R(2), W1Q(2), L9R(2), L9P(2), L8R(2), W0Q(2), L7R(2), L6P(2), L5P(2), L...

A review of the latest measurements of the primordial abundances of the light nuclei D, He, He and Li is given. We discuss in particular the primordial abundance Yp of He as measured in blue compact dwarf galaxies. We argue that the best measurements now give a “high” value of Yp along with a “low” value of D/H, and that the two independent measurements are consistent within the framework of st...

The paper " Big Bang Nucleosynthesis and Active-Sterile Neutrino Mixing: Evidence for Maximal ν µ ↔ ν τ Mixing in Super Kamiokande? " by X. Shi and G. M. Fuller (astro-ph/9810075) discusses the cosmological implications of the ν µ → ν s solution to the atmospheric neutrino anomaly. It incorrectly concludes that a lower bound on the ν τ mass of 15 eV is needed in order for the ν µ → ν s oscillat...

Big bang/crunch curvature singularities in exact CFT string backgrounds can be removed by turning on gauge fields. This is described within a family of SL(2)×SU(2)×U(1)x U(1)×U(1) quotient CFTs. Uncharged incoming wavefunctions from the “whiskers” of the extended universe can be fully reflected if and only if a big bang/crunch curvature singularity, from which they are scattered, exists. Extend...

W find that experienced poker players typically change their style of play after winning or losing a big pot—most notably, playing less cautiously after a big loss, evidently hoping for lucky cards that will erase their loss. This finding is consistent with Kahneman and Tversky’s (Kahneman, D., A. Tversky. 1979. Prospect theory: An analysis of decision under risk. Econometrica 47(2) 263–292) br...