95,035 research outputs found

    Investigating presentational change in UK annual reports: a longitudinal perspective

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    This article examines structural and format changes in annual reports of U.K. listed companies from 1965 to 2004 with a particular focus on graph use. The article compares a new sample of 2004 annual reports with preexisting samples by Lee and by Beattie and Jones. Lee's identified trends continue. There has been a sharp increase in page length, voluntary information, and narrative information, particularly among large listed companies. A detailed analysis of voluntary disclosure indicates changes in the incidence and pattern of generic sections. Graph usage is now universal. However, key financial graph use has slightly declined, replaced by graphs depicting other operating issues. Impression management through selectivity, graphical measurement distortion, and manipulation of the length of time series graphed are common. Overall, annual reports continue to exhibit many features of public relations documents rather than financially driven, statutory documents, and the analysis of graph usage suggests a need for policy guidelines to protect users

    Automatic assembly design project 1968/9 :|breport of economic planning committee

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    Investigations into automatic assembly systems have been carried out. The conclusions show the major features to be considered by a company operating the machine to assemble the contact block with regard to machine output and financial aspects. The machine system has been shown to be economically viable for use under suitable conditions, but the contact block is considered to be unsuitable for automatic assembly. Data for machine specification, reliability and maintenance has been provided

    Limiting SUSY-QCD spectrum and its application for decays of superheavy particles

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    The supersymmetric generalization of the limiting and Gaussian QCD spectra is obtained. These spectra are valid for x≪1x \ll 1, when the main contribution to the parton cascade is given by gluons and gluinos. The derived spectra are applied to decaying superheavy particles with masses up to the GUT scale. These particles can be relics from the Big Bang or produced by topological defects and could give rise to the observed ultrahigh energy cosmic rays. General formulae for the fluxes of protons, photons and neutrinos due to decays of superheavy particles are obtained.Comment: 8 pages, revtex, 3 ps figures. v2 minor changes, v3 typo in eq.(15) corrected; version to appear in Phys. Lett.

    Cost effective development of a national test bed

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    For several years, the Marshall Space Flight Center has pursued the coordinated development of a Large Space Structures (LSS) National Test Bed for the investigation of numerous technical issues involved in the use of LSS in space. The origins of this development, the current status of the various test facilities and the plans laid down for the next five years' activities are described. Particular emphasis on the control and structural interaction issues has been paid so far; however, immediately emerging are user applications (such as the proposed pinhole occulter facility). In the immediate future, such emerging technologies as smart robots and multibody interactions will be studied. These areas are covered

    A High Phase Advance Damped and Detuned Structure for the Main Linacs of Clic

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    The main accelerating structures for the CLIC are designed to operate at an average accelerating gradient of 100 MV/m. The accelerating frequency has been optimised to 11.994 GHz with a phase advance of 2{\pi}/3 of the main accelerating mode. The moderately damped and detuned structure (DDS) design is being studied as an alternative to the strongly damped WDS design. Both these designs are based on the nominal accelerating phase advance. Here we explore high phase advance (HPA) structures in which the group velocity of the rf fields is reduced compared to that of standard (2{\pi}/3) structures. The electrical breakdown strongly depends on the fundamental mode group velocity. Hence it is expected that electrical breakdown is less likely to occur in the HPA structures. We report on a study of both the fundamental and dipole modes in a CLIC_DDS_HPA structure, designed to operate at 5{\pi}/6 phase advance per cell. Higher order dipole modes in both the standard and HPA structures are also studied

    Semiclassical analysis of a complex quartic Hamiltonian

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    It is necessary to calculate the C operator for the non-Hermitian PT-symmetric Hamiltonian H=\half p^2+\half\mu^2x^2-\lambda x^4 in order to demonstrate that H defines a consistent unitary theory of quantum mechanics. However, the C operator cannot be obtained by using perturbative methods. Including a small imaginary cubic term gives the Hamiltonian H=\half p^2+\half \mu^2x^2+igx^3-\lambda x^4, whose C operator can be obtained perturbatively. In the semiclassical limit all terms in the perturbation series can be calculated in closed form and the perturbation series can be summed exactly. The result is a closed-form expression for C having a nontrivial dependence on the dynamical variables x and p and on the parameter \lambda.Comment: 4 page
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