1,721,269 research outputs found
State Special Rights and their impact on corporate governance and organization: a management perspective
No full textReadout demonstrator for a Large-Scale Pixel-Detector conforming to the ATLAS Phase-II Upgrade
No full textAfter a long design and development, a prototype of the pixel detector front-end chip that will be proposed for the ATLAS and CMS experiments at CERN during HL-LHC has been recently available. It provides data streams using up to four lanes running at 1.28 Gbps each. This paper describes in detail the implementation of a first readout chain of this chip, namely the RD53A, using the current the main ATLAS Phase-II readout board. For this work the readout chain has required dedicated electronics as a hardware interface between the front-end chip and the readout board. Moreover, to maximize the efficiency of testing the chip and to realize the Data AcQuisition (DAQ) chain to be used by Phase-II ATLAS, it is extremely important that, even for the first prototypes, the DAQ chain is as similar as possible to the final one. The implemented chain has been left available at CERN for further tests and developments for the entire ATLAS TDAQ collaboration. This readout chain is proposed as a general readout for Large-Scale Application of pixel detectors. Full details of the prototype and testing performed to date will be presented
Tax Planning and Financial Default: Role of Corporate Life Cycle
No full textDrawing on the resource-based view (RBV), this study investigates how tax planning affects the likelihood of financial default in different stages of the corporate life cycle.
Collecting a large sample of US firms between 1989 and 2016, hypotheses are tested using a hazard model. Several robustness and endogeneity checks corroborate the main findings.
The results show that tax-planning firms are less likely to default in the introduction and decline stages, while they are more likely to default in the growth and maturity stages. The findings suggest that introductory and declining firms use cash resources obtained from tax planning efficiently to meet their needs and acquire other useful resources. In growing and mature firms, tax aggressiveness generates unnecessary slack resources, weakens managerial discipline, and increases reputational risks.
The results shed light on the benefits and costs associated with tax planning throughout firms’ life cycle, holding great significance for managers, investors, lenders, and other stakeholders.
This study contributes to the literature that examines resource management at different life cycle stages by showing that cash resources from tax planning are managed in distinctive ways in each life cycle stage, having a varied impact on the likelihood of default. We shed light on underexplored cash resources. Furthermore, this study shows the potential linkages between the agency theory and RBV
Fast Readout Architectures for Large Arrays of Digital Pixels: Examples and Applications
Full text linkModern pixel detectors, particularly those designed and constructed for applications and experiments for high-energy physics, are commonly built implementing general readout architectures, not specifically optimized in terms of speed. High-energy physics experiments use bidimensional matrices of sensitive elements located on a silicon die. Sensors are read out via other integrated circuits bump bonded over the sensor dies. The speed of the readout electronics can significantly increase the overall performance of the system, and so here novel forms of readout architectures are studied and described. These circuits have been investigated in terms of speed and are particularly suited for large monolithic, low-pitch pixel detectors. The idea is to have a small simple structure that may be expanded to fit large matrices without affecting the layout complexity of the chip, while maintaining a reasonably high readout speed. The solutions might be applied to devices for applications not only in physics but also to general-purpose pixel detectors whenever online fast data sparsification is required. The paper presents also simulations on the efficiencies of the systems as proof of concept for the proposed ideas
Temperature monitoring of thermal-vacuum tests with optical fiber sensors. Preliminary results
No full textLARES-lab is a facility located at Sapienza University of Rome for testing nano-satellites and small payloads in simulated space environment. The facility is equipped with a small cubic thermal-vacuum chamber with an internal volume 60x60x60 cm, capable of reaching very high vacuum conditions. The chamber simulates radiation thermal exchanges toward deep space with nitrogen cooled shrouds and solar radiation with a Sun simulator lamp. An Earth infrared disc simulator is also available. Several tests of payloads and nanosatellites have been already performed in the LARES-lab. Recently the chamber has been upgraded with the installation of an optical fibre feed through for use with Fibre Bragg Gratings (FBGs) for temperature monitoring during the tests. In this paper, some preliminary results on the calibration of the FBG sensor are reported. Issues concerning the coating of the sensor and the values of the thermo optical characteristicsare also pointed out in the paper
La valutazione dell'avviamento negli IFRS: il caso del gruppo Ferrovie dello Stato Italiane
No full text
TEMPERATURE MONITORING OF THERMAL-VACUUM TESTS WITH OPTICAL FIBRE SENSORS. PRELIMINARY RESULTS
No full textLARES-lab is a facility located at Sapienza University of Rome for testing nano-satellites and small payloads in
simulated space environment. The facility is equipped with a small cubic thermal-vacuum chamber with an internal
volume 60x60x60 cm, capable of reaching very high vacuum conditions. The chamber simulates radiation thermal
exchanges toward deep space with nitrogen cooled shrouds and solar radiation with a Sun simulator lamp. An Earth
infrared disc simulator is also available. Several tests of payloads and nanosatellites have been already performed in
the LARES-lab. Recently the chamber has been upgraded with the installation of an optical fibre feed through for use
with Fibre Bragg Gratings (FBGs) for temperature monitoring during the tests. In this paper, some preliminary
results on the calibration of the FBG sensor are reported. Issues concerning the coating of the sensor and the values
of the thermo optical characteristicsare also pointed out in the paper
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
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