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Accounting, also known as accountancy, is the processing of information about economic entities, such as businesses and corporations. Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers. Management accounting focuses on the measurement, analysis and reporting of information for internal use by management.

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Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a stru

Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This involves the preparation of financial statements

Business is the practice of making one's living or making money by producing or buying and selling products (such as goods and services). It is also "any activity or enterprise entered into for profit

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FIN-411: Accounting for finance

The objective of the course is to provide participants with accounting mechanisms for understanding and anaalyzing the financial statements of a company.

MGT-481: Financial & managerial accounting

The aims of the course are to explain how information helps investors to analyze the financial profile of a company, and to provide analytical tools for assisting managers in evaluating various decisions within economic organizations. Summary (fr)? Content? The main financial statements Basic acc

FIN-413: Financial applications of blockchains and distributed ledgers

This course provides an introduction to distributed ledger technology, blockchains and cryptocurrencies, and their potential applications in finance and banking.

Ab initio study of the work functions of elemental metal crystals

This thesis is concerned with the theoretical study of the physical characteristics of metallic surfaces. Ab initio quantum calculations are performed to determine the electronic properties of clean elemental metal surfaces, fully accounting for the material's atomic structure. We aim to understand the atomicscale mechanisms responsible for the dependence of the work function on the surface geometry, including the crystallographic orientation of the surface, the atomic relaxation and reconstruction, as well as the effect of surface edges. We present an accurate method to derive work functions from self-consistent thin-film calculations. By applying a technique based on a macroscopic average, we filter the atomic oscillations in the electronic density to measure precisely the electrostatic potential step at the crystal surface. Combining this quantity with the Fermi energy of a bulk crystal is shown to reduce size effects on the work functions and to yield very precise values. The microscopic origin of the work function anisotropy is studied in sodium, aluminium, copper and gold. For these metals, we find that the trends of increasing work functions for the principal surface orientations reproduce the experimental data and that the trend in aluminium is different from most other metals. The origin of the work function anisotropy is discussed in relation with the orbital character of the electronic states at the Fermi energy. Our study of metal surfaces is extended to the facets of a finite crystal. First-principles studies of the electronic structure of nanowires enable us to obtain the electrostatic potential outside a variety of infinitely-long facet edges. In particular, we determine the microscopic mechanism that allows two different work functions to coexist on either side of a facet edge.

EPFL1999

(Finite) statistical size effects on compressive strength

The larger structures are, the lower their mechanical strength. Already discussed by Leonardo da Vinci and Edme Mariotte several centuries ago, size effects on strength remain of crucial importance in modern engineering for the elaboration of safety regulations in structural design or the extrapolation of laboratory results to geophysical field scales. Under tensile loading, statistical size effects are traditionally modeled with a weakest-link approach. One of its prominent results is a prediction of vanishing strength at large scales that can be quantified in the framework of extreme value statistics. Despite a frequent use outside its range of validity, this approach remains the dominant tool in the field of statistical size effects. Here we focus on compressive failure, which concerns a wide range of geophysical and geotechnical situations. We show on historical and recent experimental data that weakest-link predictions are not obeyed. In particular, the mechanical strength saturates at a nonzero value toward large scales. Accounting explicitly for the elastic interactions between defects during the damage process, we build a formal analogy of compressive failure with the depinning transition of an elastic manifold. This critical transition interpretation naturally entails finite-size scaling laws for the mean strength and its associated variability. Theoretical predictions are in remarkable agreement with measurements reported for various materials such as rocks, ice, coal, or concrete. This formalism, which can also be extended to the flowing instability of granular media under multiaxial compression, has important practical consequences for future design rules.

Natl Acad Sciences2014

Imprecise Security: Quality and Complexity Tradeoffs for Hardware Information Flow Tracking

Andrew James Becker, Wei Hu, Paolo Ienne, Ryan Charles Kastner

Secure hardware design is a challenging task that goes far beyond ensuring functional correctness. Important design properties such as non-interference cannot be verified on functional circuit models due to the lack of essential information (e.g., sensitivity level) for reasoning about security. Hardware information flow tracking (IFT) techniques associate data objects in the hardware design with sensitivity labels for modeling security-related behaviors. They allow the designer to test and verify security properties related to confidentiality, integrity, and logical side channels. However, precisely accounting for each bit of information flow at the hardware level can be expensive. In this work, we focus on the precision of the IFT logic. The key idea is to selectively introduce only one sided errors ( false positives); these provide a conservative and safe information flow response while reducing the complexity of the security logic. We investigate the effect of logic synthesis on the quality and complexity of hardware IFT and reveal how different logic synthesis optimizations affect the amount of false positives and design overheads of IFT logic. We propose novel techniques to further simplify the IFT logic while adding no, or only a minimum number of, false positives. Additionally, we provide a solution to quantitatively introduce false positives in order to accelerate information flow security verification. Experimental results using IWLS benchmarks show that our method can reduce complexity of GLIFT by 14.47% while adding 0.20% of false positives on average. By quantitatively introducing false positives, we can achieve up to a 55.72% speedup in verification time.

Assoc Computing Machinery2016

Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a stru