Autonomous University of Barcelona

About: Autonomous University of Barcelona is a education organization based out in Cerdanyola del Vallès, Spain. It is known for research contribution in the topics: Population & Context (language use). The organization has 37833 authors who have published 80514 publications receiving 2321142 citations. The organization is also known as: Universitat Autònoma de Barcelona & Computer Vision Center.

Size-Controlled Synthesis of Sub-10-nanometer Citrate-Stabilized Gold Nanoparticles and Related Optical Properties.

Abstract: Highly monodisperse, biocompatible and functionalizable sub-10-nm citrate-stabilized gold nanoparticles (Au NPs) have been synthesized following a kinetically controlled seeded-growth strategy. The use of traces of tannic acid together with an excess of sodium citrate during nucleation is fundamental in the formation of a high number (7 × 1013 NPs/mL) of small ∼3.5 nm Au seeds with a very narrow distribution. A homogeneous nanometric growth of these seeds is then achieved by adjusting the reaction parameters: pH, temperature, sodium citrate concentration and gold precursor to seed ratio. We use this method to produce Au NPs with a precise control over their sizes between 3.5 and 10 nm and a versatile surface chemistry allowing studying the size-dependent optical properties in this transition size regime lying between clusters and nanoparticles. Interestingly, an inflection point is observed for Au NPs smaller than 8 nm in which the sensitivity of the localized surface plasmon resonance (LSPR) peak positio...

Accounting for Intangibles: A Literature Review

Abstract: The purpose of Financial Accounting is to provide users of financial statements with information that is useful for efficient decision making. According to the FASB [1978, par. 34], financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment, credit, and similar decisions. Consequently, any event that is likely to affect a firm's current financial position or its future performance should be reported in its annual accounts. In order to provide the users of financial statements with relevant information for investment and credit decision making, standard setting bodies should develop guidelines for the identification of intangible elements, a set of criteria for their valuation and adequate standards for financial reporting. This paper intends to provide a starting point for that endeavor by reviewing the literature published to date in three areas: (i) the economic nature, definition and classification of intangibles, (ii) the relevance of intangibles for investment and lending decisions, and (iii) the ways in which the current accounting model may be modified in order to provide useful information on the determinants of the firms' financial position in their financial statements.