Operating Cash Flow, Earning Response Coefficient, and Fixed Asset Revaluation: Study on Manufacturing Company

The purpose of this study to determine the effect of operating cash flow to the abnormal return and the effect of operating cash flow to the abnormal return of companies that conduct the revaluation is higher than that of non revaluation which adopted SFAS No. 16 (2012). The analysis used in this study are multiple regression, for the period 2012-2015. The results showed that operating cash flow has no effect on non-sampled companies revaluation, while the sample of firms that perform revaluation proves that operating cash flow has a positive and significant impact on the abnormal return. Moreover, the effect of revaluation policy can strengthen the influence between operating cash flow to the firm abnormal return than non revaluation.DOI: 10.15408/etk.v16i1.482

Immunotherapy for Epstein-Barr Virus-Related Lymphomas

Latent EBV infection is associated with several malignancies, including EBV post-transplant lymphoproliferative disorders (LPD), Hodgkin and non-Hodgkin lymphomas, nasopharyngeal carcinoma and Burkitt lymphoma. The range of expression of latent EBV antigens varies in these tumors, which influences how susceptible the tumors are to immunotherapeutic approaches. Tumors expressing type III latency, such as in LPD, express the widest array of EBV antigens making them the most susceptible to immunotherapy. Treatment strategies for EBV-related tumors include restoring normal cellular immunity by adoptive immunotherapy with EBV-specific T cells and targeting the malignant B cells with monoclonal antibodies. We review the current immunotherapies and future studies aimed at targeting EBV antigen expression in these tumors

Spectra generated by a confined softcore Coulomb potential

Analytic and approximate solutions for the energy eigenvalues generated by a confined softcore Coulomb potentials of the form a/(r+\beta) in d>1 dimensions are constructed. The confinement is effected by linear and harmonic-oscillator potential terms, and also through `hard confinement' by means of an impenetrable spherical box. A byproduct of this work is the construction of polynomial solutions for a number of linear differential equations with polynomial coefficients, along with the necessary and sufficient conditions for the existence of such solutions. Very accurate approximate solutions for the general problem with arbitrary potential parameters are found by use of the asymptotic iteration method.Comment: 17 pages, 2 figure

Solutions for certain classes of Riccati differential equation

We derive some analytic closed-form solutions for a class of Riccati equation y'(x)-\lambda_0(x)y(x)\pm y^2(x)=\pm s_0(x), where \lambda_0(x), s_0(x) are C^{\infty}-functions. We show that if \delta_n=\lambda_n s_{n-1}-\lambda_{n-1}s_n=0, where \lambda_{n}= \lambda_{n-1}^\prime+s_{n-1}+\lambda_0\lambda_{n-1} and s_{n}=s_{n-1}^\prime+s_0\lambda_{k-1}, n=1,2,..., then The Riccati equation has a solution given by y(x)=\mp s_{n-1}(x)/\lambda_{n-1}(x). Extension to the generalized Riccati equation y'(x)+P(x)y(x)+Q(x)y^2(x)=R(x) is also investigated.Comment: 10 page

Spectral characteristics for a spherically confined -1/r + br^2 potential

We consider the analytical properties of the eigenspectrum generated by a class of central potentials given by V(r) = -a/r + br^2, b>0. In particular, scaling, monotonicity, and energy bounds are discussed. The potential $V(r)$ is considered both in all space, and under the condition of spherical confinement inside an impenetrable spherical boundary of radius R. With the aid of the asymptotic iteration method, several exact analytic results are obtained which exhibit the parametric dependence of energy on a, b, and R, under certain constraints. More general spectral characteristics are identified by use of a combination of analytical properties and accurate numerical calculations of the energies, obtained by both the generalized pseudo-spectral method, and the asymptotic iteration method. The experimental significance of the results for both the free and confined potential V(r) cases are discussed.Comment: 16 pages, 4 figure

Ion-Exchanged Waveguides in Glass Doped with PbS Quantum Dots

The lowest-loss (≤1 dB/cm) ion-exchanged waveguides in glass doped with PbS quantum dots are presented. Near-field mode profile and refractive index profile using the refracted near-field technique were measured for these waveguides. We demonstrate that the optical properties of this glass unchanged during the ion-exchange process

Green's function for a Schroedinger operator and some related summation formulas

Summation formulas are obtained for products of associated Lagurre polynomials by means of the Green's function K for the Hamiltonian H = -{d^2\over dx^2} + x^2 + Ax^{-2}, A > 0. K is constructed by an application of a Mercer type theorem that arises in connection with integral equations. The new approach introduced in this paper may be useful for the construction of wider classes of generating function.Comment: 14 page

Control-volume representation of molecular dynamics

A Molecular Dynamics (MD) parallel to the Control Volume (CV) formulation of fluid mechanics is developed by integrating the formulas of Irving and Kirkwood, J. Chem. Phys. 18, 817 (1950) over a finite cubic volume of molecular dimensions. The Lagrangian molecular system is expressed in terms of an Eulerian CV, which yields an equivalent to Reynolds' Transport Theorem for the discrete system. This approach casts the dynamics of the molecular system into a form that can be readily compared to the continuum equations. The MD equations of motion are reinterpreted in terms of a Lagrangian-to-Control-Volume (\CV) conversion function $\vartheta_{i}$, for each molecule $i$. The \CV function and its spatial derivatives are used to express fluxes and relevant forces across the control surfaces. The relationship between the local pressures computed using the Volume Average (VA, Lutsko, J. Appl. Phys 64, 1152 (1988)) techniques and the Method of Planes (MOP, Todd et al, Phys. Rev. E 52, 1627 (1995)) emerges naturally from the treatment. Numerical experiments using the MD CV method are reported for equilibrium and non-equilibrium (start-up Couette flow) model liquids, which demonstrate the advantages of the formulation. The CV formulation of the MD is shown to be exactly conservative, and is therefore ideally suited to obtain macroscopic properties from a discrete system.Comment: 19 pages, 15 figure

A Unified Theoretical Description of the Thermodynamical Properties of Spin Crossover with Magnetic Interactions

After the discovery of the phenomena of light-induced excited spin state trapping (LIESST), the functional properties of metal complexes have been studied intensively. Among them, cooperative phenomena involving low spin-high spin (spin-crossover) transition and magnetic ordering have attracted interests, and it has become necessary to formulate a unified description of both phenomena. In this work, we propose a model in which they can be treated simultaneously by extending the Wajnflasz-Pick model including a magnetic interaction. We found that this new model is equivalent to Blume-Emery-Griffiths (BEG) Hamiltonian with degenerate levels. This model provides a unified description of the thermodynamic properties associated with various types of systems, such as spin-crossover (SC) solids and Prussian blue analogues (PBA). Here, the high spin fraction and the magnetization are the order parameters describing the cooperative phenomena of the model. We present several typical temperature dependences of the order parameters and we determine the phase diagram of the system using the mean-field theory and Monte Carlo simulations. We found that the magnetic interaction drives the SC transition leading to re-entrant magnetic and first-order SC transitions.Comment: 30pages, 11figure