196,628 research outputs found
Accounting diversity and premium in cross-border M&As.
No full textWe investigate if the different quality of the acquirer’s accounting standards (GAAP) affects the premiums paid in cross-border mergers and acquisitions (M&As). Following Bae et al. 2008, we compute an accounting diversity (AD) score as a proxy for the quality of the acquirer accounting system with respect to the US GAAP, assumed as benchmark. Considering a sample of cross-border M&As completed between 1990 and 2015 only with US listed targets, we show that premiums paid are higher than in domestic M&As and they increase with the acquirer AD. Since a higher AD implies less effective shareholder monitoring and governance controls, high-AD acquirers have more room and incentives for an “empire building” behavior. Our results support the hubris and agency hypotheses, and the idea that high-quality GAAP could benefit investors by improving the corporate governance mechanisms
Improving Cosmic-Ray Neutron Sensing with neutron spectrometry
No full textInvestigating soil moisture on an intermediate scale (i.e., an area of some hectares and depth of tens of centimeters) can be achieved by measuring the flux of cosmic neutrons. This technique is called cosmic-ray neutron sensing and uses neutron counters to assess the water content in a field. Over the last year, the authors proposed an innovative neutron spectrometer to perform these measurements, which is called WEDDING-PIE (Wide Energy Detector for Direct Investigation of Neutron spectrum at Ground level for Precise moIsture Evaluation), abbreviated as W-PIE. Counters which are conventionally used can only give information on the intensity of the cosmic neutron flux, whereas a neutron spectrometer can calculate both the intensity and the neutron energy distribution. In this paper, the potential of the W-PIE for soil moisture measurements is described and the main advantages of using a neutron spectrometer over conventional neutron counters are illustrated. In conclusion, preliminary results of the measuring campaign in Parco Nord, Milan, are provided
In forma polemica, di perpetua lotta. Spazi autogestiti, operaismo, Marx
No full textThe volume presented here is the result of an annual work by the Autogestita Power Library
and Sapere di Palermo. It is a double “monographic” work that attempts to return to a painting
I model some reflections on Italian workerism, on its impact on the social articulation, e
finally on some themes deriving from the new critical edition of the works of Marx and Engels
Research on complement : old issues revisited and a novel sphere of influence
No full textImmunology in recent years has taken a somewhat surprising turn, expressed by a renewed interest in innate immunity. Especially intriguing is the regulatory role exerted by the innate components on the adaptive response, with Toll receptors and complement components being the most investigated. This function has been firmly established for complement protein CR2 (CD21) as part of the BCR co-receptor CD19/CD21/CD81. New findings are now providing a broader picture of complement and its tuning of the immune response; for example, complement proteins have been implicated in the control of T-cell-mediated responses. We will review some of these data here and summarize new discoveries in areas of research on more traditional topics within the complement literature, such as complement and renal diseases, and the therapeutic use of C1-Inhibitor. We cover papers selected from studies presented at the XIX International Complement Workshop, held in Palermo in September 2002, and published within the past six months
Distruzione e costruzione
No full textUna riflessione sul concetto di costruzione e distruzione a partire dalle foto di edifici dirut
Use of Pavia TRIGA MK II reactor for archaeometric studies and forensic applications: State of the art.
No full textDr. Duane M. Jackson, Morehouse College, July 2011
No full textThis video is a conversation with Dr. Duane M. Jackson. Dr. Jackson talks about his paper, "Recall and the Serial Position Effect: The Role of Primacy and Recency on Accounting Students' Performance." Jackie Daniel, AUC Woodruff Library, is the interviewer
Combining micro-raman spectroscopy and scanning electron microscopy mapping: A stony meteorite study
No full textMeteorite characterisation represents a privileged and unique opportunity to increase our knowledge about the materials composing the Universe and, particularly, the Proto Solar System. Moreover, meteorites studies evolve contextually with the development of analytical technologies. In the present paper, the results from an unclassified stony meteorite (chondrite) characterisation have been reported on the basis of the innovative analytical protocol presented here. Advanced Mapping by micro-Raman Spectroscopy and Scanning Electron Microscopy equipped with Energy Dispersive Spectroscopy have been combined to disclose molecular and elemental features on the same regions sample at a micrometric resolution. Thanks to their non-destructive properties, the mapping tools of both instruments have been applied to single chondrules analysis and the best match between the mineralogical information and the chemical composition has been obtained. This combined approach proved to be highly suitable in disclosing the crystallinity features of the phases, with in-depth spatial and morphological details too
"Reflections on the subject of Emigration from Europe with a view to Settlement in the United States" By M. Carey.
No full text"Reflections on the subject of Emigration from Europe with a view to Settlement in the United States: containing bried sketches of the moral and political character of those states.
By M. Carey, member of the American philosophical, and of the American Antiquarian Society, and author of The Olive Branch, Cindiciae Hibernicae, essays on banking, on political economy, and on internal improvement.
To which are now added the English editor's comments on the subject; together with Important Advice to Emigrants, and Cautions Against Impositions Practiced in the Outports
Dispelling the Myths Behind First-author Citation Counts
No full textWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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