High precision cryogenic thermal conductivity standards

New apparatus allows accurate simultaneous measurement of thermal conductivity, electrical resistivity, and thermopower for technically important materials, such as new or uncommon alloys. A list of materials investigated is presented. Sources for obtaining data on these materials, as well as the source giving a description of the apparatus, are cited

Accrual-based and real earnings management and political connections

This study examines whether the trade-off between real and accrual-based management strategies differs between firms with and without political connections. We argue that politically connected firms are more likely to substitute real earnings management for accrual-based earnings management than non-connected firms. Although real earnings management is more costly, we expect that politically connected firms prefer this strategy because of its higher secrecy and potential to mask political favors. Using a unique panel data set of 5493 publicly traded firms in 30 countries, our results show that politically connected firms are more likely to substitute real earnings management strategies for accrual-based earnings management strategies than non-connected firms. We also find that when public monitoring and, therefore, the risk of detection increases, politically connected firms are more likely to resort to less detectable real earnings management strategies. Our finding that political connections play a significant role in the choice between accrual-based and real earnings management strategies suggests that focusing only on accrual-based measurements underestimates the total earnings management activities of politically connected firms

Thermal conductivity, electrical resistivity, and thermopower of aerospace alloys from 4 to 300 K

Measurement apparatus for broad thermal conductivity testing of aerospace alloys used in low temperature system

Waveform control of orientation-dependent ionization of DCl in few-cycle laser fields

Strong few-cycle light fields with stable electric field waveforms allow controlling electrons on time scales down to the attosecond domain. We have studied the dissociative ionization of randomly oriented DCl in 5 fs light fields at 720 nm in the tunneling regime. Momentum distributions of D+ and Cl+ fragments were recorded via velocity-map imaging. A waveformdependent anti-correlated directional emission of D+ and Cl+ fragments is observed. Comparison of our results with calculations indicates that tailoring of the light field via the carrier envelope phase permits the control over the orientation of DCl+ and in turn the directional emission of charged fragments upon the breakup of the molecular ion

Prevalence of High Resilience in Old Age and Association with Perceived Threat of COVID-19—Results from a Representative Survey

Little is known about resilience in old age and its manifestation during the COVID-19 pandemic. This study aims to estimate the prevalence of high resilience in the German old age population. We further examine the socio-demographic correlates and whether high resilience reflects on older adults’ perception of the threat posed by COVID-19. The data were derived from a representative telephone survey of n = 1005 older adults (≥65 years) during the first COVID-19 lockdown. Assessments included socio-demographic variables, the perceived threat of COVID-19, and high resilience (Brief Resilience Scale; cutoff: ≥4.31). The association between high resilience and threat from COVID-19 was analyzed using ordinal logistic regression. The study sample had a mean age (SD) of 75.5 (7.1) years, and n = 566 (56.3%) were female. The estimated prevalence of high resilience was 18.7% (95% CI = [16.3; 21.2]). High resilience was more prevalent in the younger age group and participants with higher education levels. High resilience was significantly associated with a lower perception of threat from COVID-19. The results of the representative survey in the German old age population showed that one out of five adults aged 65 years and older had high resilience. Older adults with high resilience tended to feel less threatened by COVID-19. Further research on resilience in old age is needed to support vulnerable groups in the context of care

FlashCam: A fully digital camera for CTA telescopes

The future Cherenkov Telescope Array (CTA) will consist of several tens of telescopes of different mirror sizes. CTA will provide next generation sensitivity to very high energy photons from few tens of GeV to >100 TeV. Several focal plane instrumentation options are currently being evaluated inside the CTA consortium. In this paper, the current status of the FlashCam prototyping project is described. FlashCam is based on a fully digital camera readout concept and features a clean separation between photon detector plane and signal digitization/triggering electronics.Comment: In Proceedings of the 2012 Heidelberg Symposium on High Energy Gamma-Ray Astronomy. All CTA contributions at arXiv:1211.184