Root locus diagrams by digital computer

Adaptation of root locus method to programming on IBM 7074 digital compute

Toward third order ghost imaging with thermal light

Recently it has been suggested that an enhancement in the visibility of ghost images obtained with thermal light can be achieved exploiting higher order correlations [3]. This paper reports on the status of an higher order ghost imaging experiment carried on at INRIM labs exploiting a pseudo-thermal source and a CCD camera.Comment: To be published in Proceedings of Recent advances in Foundations of Quantum Mechanics and Quantum Informatio

An Empirical Investigation of Corporate Voluntary Disclosure of Management\u27s Responsibilities for Financial Reporting

The Sarbanes-Oxley Act of 2002 mandates senior management to certify under oath that information contained in SEC filings is accurate and complete, and attest to the effectiveness of the internal control system. This study examines the factors that influenced senior management to voluntarily issue a statement of responsibilities in annual reports for a five-year period prior to this legislation. Exploring these factors sheds light on three major issues: (1) identifying the environment under which the new legislation would better achieve its objectives; (2) probing into the concerns of firms that must comply with the new legislation; and (3) highlighting implications for the external auditor in planning the audit and assessing audit risk. We hypothesize that confidence in internal control and monitoring mechanisms at larger firms, corporate profitability, business risk and volatility, ownership structure, leverage, and governance monitoring are critical factors in management\u27s decision to report on its responsibilities in financial statements. The results reveal that senior management at larger firms were more likely to voluntarily disclose its responsibilities, ostensibly to maintain credibility with third parties and mitigate sensitivity to political costs. Moreover, management presiding over more-profitable firms were forthcoming with such disclosures, demonstrating a desire to signal its successful stewardship and organizational success. Lastly, senior management of firms in more volatile or uncertain environments displayed an aversion to risk that negatively influenced its disclosure decision. Monitoring by institutional owners, audit committees, and independent auditors displayed little influence on management\u27s disclosure decision

Quarry Waste: Chances of a Possible Economic and Environmental Valorisation of the Montorfano and Baveno Granite Disposal Sites

The Montorfano and Baveno granite ore bodies are located in the Lake District (VCO-NE Piedmont). They were and are still quarried as dimension stones, with a consequent production of a huge volume of “waste.” In 1995, an Italian company (GMM S.p.A) decided to invest in the valorisation of granite quarry waste as a secondary raw material. An in situ geological prospecting was carried out in order to evaluate the characteristics of the material and the thickness and volume of the useful disposal sites that could be used (by means of geophysical surveys). As a consequence of the field work, the amount of quarry waste was estimated as nearly 2 Mm3. Chemical analysis was carried out on 75 granite samples, in order to individuate the Fe2O3 grade: from 1.321–2.593% of the original waste to 0.160–0.228% after the “dry process” treatment. Three different detailed maps that show the typology, the locations, and the quality distribution of the material in the dumping areas have been drawn up

An Examination of the Determinants and Contents of Corporate Voluntary Disclosure of Management\u27s Responsibilities For Financial Reporting

The Sarbanes-Oxley Act (S-O Act) of 2002 requires principal officers to certify under oath to the veracity of information contained in SEC filings and opine on the effectiveness of the internal control system. This study examines the determinants and contents of corporate voluntary disclosure of management\u27s responsibilities during the five-year period preceding the S-O Act. We predict that the voluntary disclosure of management\u27s responsibilities for financial information signals certain incentives and characteristics of the reporting firm that are relevant to financial statement users and regulators. Consistent with our predictions, our findings reveal significant differences between issuing and non-issuing firms as to the effectiveness of an individual firm\u27s internal control system, access to capital markets, audit committee characteristics, and ownership structure. An empirical analysis of the contents of these assertions also reveals different areas of emphasis and selectivity by management, which represents an informative link to existing disclosure mandates. The results of this study contribute to our knowledge of management\u27s motivations for voluntary disclosure and lend credence to the mandatory certification requirements and related disclosure reforms established in the post-Enron era

Systematic analysis of SNR in bipartite Ghost Imaging with classical and quantum light

We present a complete and exhaustive theory of signal-to-noise-ratio in bipartite ghost imaging with classical (thermal) and quantum (twin beams) light. The theory is compared with experiment for both twin beams and thermal light in a certain regime of interest

Die Wirksamkeit leistungsstarker Hydraulikbagger als ein Kriterium zur Bestimmung der Maschinengrösse

A method developed only recently for determining the main characteristics of hydraulic excavators which are suitable for fulfilling planned production requirements was confirmed by the “Dipartimento di Georisorse e territorio” of the “Politecnico di Torino” when it was applied in trials carried put at the Balangero opencast mine. The new R994 hydraulic excavator fulfilled the desired production requirements satisfactorily under all working conditions. Further confirmation of the general validity of the correlation (interrelationship) on which the method of selection is based was provided by trials with a smaller R 984 hydraulic excavator