An EPR Study on Intramolecular Spin Exchange and Rotational Mobility of Nitroxides Linked by a Long-chain

The effects of pressure and solvent on the intramolecular spin exchange of biradicals having two nitroxide fragments linked by a long flexible chain were studied by means of highpressure EPR technique.It was found that the intramolecular exchange interaction between nitroxides of biradical took place through the direct contact between them.By analyzing the observed EPR spectra,we have estimated the ratio(in/out)value of the average lifetime of the radical fragments inside a cage(in)to that outside the cage(out).The in/out values decreased with decreasing temperature and increasing pressure.The results suggest that the nearly cyclic conformation in a cage is favorable in solution.Further,the rotational correlation time of individual nitroxide was estimated from the anisotropic EPR signal,and the information on the segmental motion of the nitroxide group in biradical was obtained.

Channel Coding at Finite Blocklength and Its Application in 6G URLLC

To support mission-critical applications, such as factory automation and autonomous driving, the ultra-reliable low latency communications (URLLC) is adopted in the fifth generation (5G) mobile communications network, which requires high level of reliability and low latency. Naturally, URLLC in the future 6G is expected to have a better capability than its 5G version which poses an unprecedented challenge to us. Fortunately, the potential solution can still be found in the well-known classical Shannon information theory. Since the latency constraint can be represented equivalently by blocklength, channel coding at finite blocklength plays an important role in the theoretic analysis of URLLC. Applying these achievements in rapidly development of massive MIMO techniques gives rise to a new theory on space time exchanging. It tells us that channel coding can also be performed in space domain, since it is capable of providing the same coding rate as that in time domain. This space time exchanging theory points out an exciting and feasible direction for us to further reduce latency in 6G URLLC. .

Comprehensive Income （CI） Statement＇s Compliance With International Accounting Standard （IAS） 1 （Revised 2007 and 2011）： Evidence From Italian Listed Corporate Groups

The move towards international harmonization of accounting standards has dominated the work program of International Accounting Standards Board （IASB） in the past years. This paper aims to verify the compliance of the comprehensive income （CI） statement format with International Accounting Standard （IAS） 1-presentation of financial statements, which was revised in 2007. The changes introduced by the 2011 revision are also taken into account. For this purpose, this study analyzes the final annual financial statements approved in 2011 by the Italian companies whose shares belonged to the Italia Star segment of Financial Times and Stock Exchange （FTSE）. Given that IAS 1 provides little specific guidance about the presentation of line items and permits many alternative types of format, this paper focuses on information organization in the statement of CI in order to analyze the degree of heterogeneity of financial information. For achieving this goal, this study considers the following issues： （1） presentation of all items of income and expense in an overall statement or in two separate statements; （2） a detailed level of the content in terms of number of items between revenue and net income （NI）; （3） classification of expenses either by nature or by function; （4） number and type of intermediate margins; and （5） presentation of items of other comprehensive income （OCI） either before tax or net of tax. The results show some clear evidences. On the one hand, there is a high diversity in accounting practices, which makes it difficult for users to compare financial information across entities, highlighting the need to complete the joint project of the standards setters （IASB and Financial Accounting Standards Board （FASB）） on financial statement presentation. On the other hand, some alternative types of presentation （e.g., the tendency to split the CI statement into two statements rather than using an integrated solution, the prevalence to disaggregate the expenses by nature, etc.） are used by most of the entities of the sample possibly because of the influence of Italian accounting culture.