1,720,955 research outputs found
Using Rare Decays to Probe the Standard Model at LHCb
Full text linkThe Large Hadron Collider beauty Experiment (LHCb) detector is one of the four main particle detectors on the Large Hadron Collider (LHC). It is dedicated to the study of physics processes involving b quarks. This thesis presents three analyses of data collected by LHCb. The first measures the photoelectron yield of the Ring Imaging Cherenkov Detector (RICH) detector subsystem, which distinguishes between pions, kaons and protons. The yield is seen to be 15% (19%) less than that in the simulation for the () radiator medium. The result is a Particle Identication (PID) performance which is sufficient for the physics goals of LHCb, albeit slightly less than expected from simulation. No evidence is found for the deterioration of the Hybrid Photon Detector (HPD) quantum efficiency, mirror reflectivity or RICH medium transparency over the course of 2011 and 2012 data collection. The second analysis measures the dependence of the to hadronisation ratio on the and of the and . An exponential function with a plateau provides the best fit for the dependence. A linear dependence of the ratio to is also observed. These observations are substantial improvements on previous measurements of the dependencies that can aid the development of QCD models and simulation frameworks that describe b quark hadronisation. The third analysis presents the world's first search for the decays and . Upper limits are set on the branching fractions of both decays that are 2 orders of magnitude above Standard Model (SM) expectations. These limits begin to exclude the phase-space of supersymmetric models where the decays are mediated by S and P sgoldstinos
LHCb: Search for the rare decays and at LHCb
No full textA search for the decays and in a data sample of 1.0 inverse femtobarns collected with the LHCb detector in 2011 is discussed. In the SM, the non-resonant branching fraction is expected to be < 10. One signal candidate is observed in the channel, and no signal candidates are observed in the channel. These observed events are consistent with the expected backgrounds and upper limits on the branching fractions are set at and at 95 % CL
Principles of the Consolidation Process based on KT Varahaldus OÜ
No full textKäesoleva lõputöö pealkiri on „Konsolideerimise protsessi põhimõtted KT Varahaldus OÜ näitel“. Finantsaruannete konsolideerimine on oluline protsess, mis aitab tagada kontserni finantsseisundi täpset kajastamist ja usaldusväärsust, muutes juhtimis- ja investeerimisotsused efektiivsemaks. KT Varahaldus OÜ konsolideerimisprotsessi uurimine on aktuaalne, kuna grupi mitmekesine struktuur ja erisugused arvestuspõhimõtted takistavad tervikliku finantsülevaate saamist ja otsustusprotsesside tõhustamist. Lõputöö eesmärk on välja töötada põhimõtted, mis võimaldaksid KT Varahaldus OÜ konsolideerimisjuhendi loomist ning toetaksid kontserni tasandil ühtlustatud finantsaruandluse rakendamist.
Lõputöö eesmärgi saavutamiseks püstitati järgmised ülesanded:
• luua teoreetiline raamistik konsolideerimisprotsessi kirjeldamiseks ja analüüsimiseks;
• koostada empiirilise uuringu metoodika;
• kaardistada KT Varahaldus OÜ kontsernisisesed konsolideerimise üldnõuded ja analüüsida komponentide arvestuspõhimõtete ühtlustamise võimalusi;
• teha järeldused ja pakkuda välja põhimõtted, et anda sisend konsolideerimisjuhendi väljatöötamiseks KT Varahaldus OÜ-s.
Lõputöö raames kaardistati konsolideerimisprotsessi etapid ja nõuded ning analüüsiti erinevate arvestuspõhimõtete ühtlustamise võimalusi. Teoreetiline osa annab ülevaate konsolideerimise eesmärkidest, regulatsioonidest ja meetoditest. Empiiriline osa tugineb KT Varahaldus OÜ andmetele, kaardistades kontsernisisesed tehingud, finantsandmete ühtlustamise vajadused ning pakkudes välja praktilised lahendused ja soovitused konsolideerimisjuhendi loomiseks. Uurimistöö põhineb nii kvalitatiivsetel kui kvantitatiivsetel meetoditel, sealhulgas dokumendivaatlustel ja intervjuudel.
Uurimistöö käigus selgitati välja, et konsolideerimisgrupi arvestuspõhimõtete ühtlustamine on hädavajalik grupisiseste tehingute elimineerimise ja konsolideeritud aruannete usaldusväärsuse tagamiseks. Peamised etapid konsolideerimisprotsessis on kontserni struktuuri ja arvestuspõhimõtete ühtlustamine, kus tütarettevõtete finantsaruanded viiakse vastavusse grupi ühtlustatud arvestuspõhimõtetega. Järgneb andmete kogumine ja grupisiseste tehingute analüüs, sealhulgas nõuete, kohustiste ja realiseerimata kasumite kaardistamine. Viimaseks etappiks on konsolideeritud aruande koostamise ettevalmistamine, kus viiakse läbi emaettevõtte ja tütarettevõtete bilansside ning kasumiaruannete ühtlustamine.
Lisaks tuuakse esile vajadus tütarettevõtete raamatupidamissüsteemide standardiseerimiseks ning soovitatakse rakendada tarkvaralahendusi, mis automatiseeriksid andmete ühtlustamise ja analüüsimise protsesse. Samuti selgus, et konsolideerimisjuhendi loomine on ülimalt oluline, tagamaks protsesside järjepidevuse ja kõrge andmekvaliteedi. Väljatöötatud põhimõtted sisaldavad juhiseid konsolideerimisprotsessi juhendi koostamiseks, kirjeldades detailselt andmete kogumist, kontrolli ja analüüsi. Samuti anti soovitus tütarettevõtete arvestuspõhimõtete ühtlustamiseks, et vähendada erinevuste tekkimist konsolideeritud aruannetes, ning automatiseeritud tarkvaralahenduste rakendamist, et tõsta aruandluse efektiivsust ja vähendada inimlikke eksimusi.
Analüüs näitas, et KT Varahaldus OÜ grupisiseste tehingute maht moodustab olulise osa kogu finantsandmetest, mis tõstab grupisiseste elimineerimise põhimõtete väljatöötamise tähtsust. Kokkuvõttes pakub töö juhiseid ja soovitusi, mis aitavad parandada KT Varahaldus OÜ konsolideerimisprotsessi ning vähendada andmete töötlemisega seotud ajakulu ja eksimusi. Väljatöötatud põhimõtteid saab rakendada ka teistes sarnastes kontsernides, et tõhustada finantsjuhtimist ja tagada aruandluse kõrge kvaliteet.The title of this thesis is “Principles of the Consolidation Process based on KT Varahaldus OÜ”. The consolidation of financial statements is a critical process that ensures the accurate representation and reliability of a corporate group’s financial position, thereby enhancing the efficiency of managerial and investment decisions. The examination of the consolidation process within KT Varahaldus OÜ is particularly relevant, as the group’s diverse structure and varying accounting principles hinder the achievement of a comprehensive financial overview and the streamlining of decision-making processes. The objective of this thesis is to develop principles that facilitate the creation of a consolidation manual for KT Varahaldus OÜ and support the implementation of standardized financial reporting at the group level.
To achieve the aim of the thesis, the following tasks have been established:
• to develop a theoretical framework for describing and analyzing the consolidation process;
• to design the methodology for the empirical study;
• to map the intra-group consolidation requirements within KT Varahaldus OÜ and analyze the possibilities for harmonizing the accounting principles of its components;
• to draw conclusions and propose principles to serve as a basis for the development of a consolidation manual for KT Varahaldus OÜ.
The thesis maps the stages and requirements of the consolidation process and analyzes the possibilities for harmonizing different accounting principles. The theoretical section provides an overview of the objectives, regulations, and methods of consolidation. The empirical section is based on data from KT Varahaldus OÜ, mapping intra-group transactions, identifying the need for harmonization of financial data, and offering practical solutions and recommendations for drafting a consolidation manual. The research employs both qualitative and quantitative methods, including document reviews and interviews.
The study revealed that the harmonization of accounting principles within the consolidation group is essential for eliminating intra-group transactions and ensuring the reliability of consolidated financial statements. The key stages of the consolidation process include the harmonization of the group’s structure and accounting principles, whereby the financial statements of subsidiaries are aligned with the group’s standardized accounting policies. This is followed by data collection and the analysis of intra-group transactions, including the mapping of receivables, liabilities, and unrealized profits. The final stage involves preparing the consolidated financial statement, during which the balance sheets and income statements of the parent and subsidiary companies are aligned.
The thesis also highlights the need to standardize the accounting systems of subsidiaries and recommends the adoption of software solutions that automate data harmonization and analysis processes. Furthermore, it emphasizes the importance of drafting a consolidation manual to ensure process continuity and maintain high data quality. The developed principles include guidelines for drafting a consolidation process manual, detailing data collection, verification, and analysis procedures. Recommendations were also provided for harmonizing the accounting policies of subsidiaries to minimize discrepancies in consolidated statements and for implementing automated software solutions to enhance reporting efficiency and reduce human errors.
The analysis indicated that intra-group transactions represent a significant portion of KT Varahaldus OÜ’s financial data, underscoring the importance of developing principles for eliminating intra-group transactions. In conclusion, the thesis offers guidelines and recommendations to improve KT Varahaldus OÜ’s consolidation process, reduce the time and errors associated with data processing, and ensure high-quality reporting. The developed principles can also be applied in other similar corporate groups to enhance financial management and ensure the high quality of reporting
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
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe 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
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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