Other comprehensive income – materiality, volatility and reporting issues within the German company environment

This Work Project aims at providing valuable issues regarding Other Comprehensive Income within the German company environment. It analyses the recent company consolidated annual reports of 2015 and 2016 to present OCI reporting patterns. The findings prove that the two-statement presentation format is mostly used but high inconsistency in other presentation issues can be observed. Certain OCI items appear in most of the analysed company’s financial statements and dominate in value, but high volatility was observed. Unspecific legislation contributes to general aversion of OCI, however, the findings suggest that OCI can have a material impact on total comprehensive income

Non-Contact Thermal Characterization of NASA's HERMeS Hall Thruster

The thermal characterization test of NASA's 12.5-kW Hall Effect Rocket with Magnetic Shielding has been completed. This thruster was developed to support a number of potential Solar Electric Propulsion Technology Demonstration Mission concepts, including the Asteroid Redirect Robotic Mission concept. As a part of the preparation for this characterization test, an infrared-based, non-contact thermal imaging system was developed to measure the temperature of various thruster surfaces that are exposed to high voltage or plasma. An in-situ calibration array was incorporated into the setup to improve the accuracy of the temperature measurement. The key design parameters for the calibration array were determined in a separate pilot test. The raw data from the characterization test was analyzed though further work is needed to obtain accurate anode temperatures. Examination of the front pole and discharge channel temperatures showed that the thruster temperature was driven more by discharge voltage than by discharge power. Operation at lower discharge voltages also yielded more uniform temperature distributions than at higher discharge voltages. When operating at high discharge voltage, increasing the magnetic field strength appeared to have made the thermal loading azimuthally more uniform

Evaluation of the CyberGlove(TM) as a Whole Hand Input Device

We present a careful evaluation of the sensor characteristics of the CyberGlove(TM) model CG1801 whole hand input device. In particular, we conducted an experimental study that investigated level of sensitivity of the sensors, their performance in recognized angles, and factors that affect accuracy of recognition of flexion measurements. Among our results, we show that hand size differences between the subjects of the study did not have a statisical affect on the accuracy of the device. We also analyzed the effect of differect software calibration approaches on accuracy of the sensors

Targeted Disruption of the EZH2/EED Complex Inhibits EZH2-dependent Cancer

Enhancer of zeste homolog2 (EZH2) is the histone lysine N-methyltransferase component of the Polycomb repressive complex 2 (PRC2), which in conjunction with embryonic ectoderm development (EED) and suppressor of zeste 12 homolog (SUZ12), regulates cell lineage determination and homeostasis. Enzymatic hyperactivity has been linked to aberrant repression of tumor suppressor genes in diverse cancers. Here, we report the development of stabilized alpha-helix of EZH2 (SAH-EZH2) peptides that selectively inhibit H3 Lys27 trimethylation by dose-responsively disrupting the EZH2/EED complex and reducing EZH2 protein levels, a mechanism distinct from that reported for small molecule EZH2 inhibitors targeting the enzyme catalytic domain. MLL-AF9 leukemia cells, which are dependent on PRC2, undergo growth arrest and monocyte/macrophage differentiation upon treatment with SAH-EZH2, consistent with observed changes in expression of PRC2-regulated, lineage-specific marker genes. Thus, by dissociating the EZH2/EED complex, we pharmacologically modulate an epigenetic “writer” and suppress PRC2-dependent cancer cell growth

The eta' meson from lattice QCD

We study the flavour singlet pseudoscalar mesons from first principles using lattice QCD. With N_f=2 flavours of light quark, this is the so-called eta_2 meson and we discuss the phenomenological status of this. Using maximally twisted-mass lattice QCD, we extract the mass of the eta_2 meson at two values of the lattice spacing for lighter quarks than previously discussed in the literature. We are able to estimate the mass value in the limit of light quarks with their physical masses.Comment: 16 pages: version accepted for publicatio

Non-Contact Thermal Characterization of NASA's HERMeS Hall Thruster

The Thermal Characterization Test of NASAs 12.5-kW Hall thruster is being completed. This thruster is being developed to support of a number of potential Solar Electric Propulsion Technology Demonstration Mission concepts, including the Asteroid Redirect Robotic Mission concept. As a part of this test, an infrared-based, non-contact thermal imaging system was developed to measure Hall thruster surfaces that are exposed to high voltage or harsh environment. To increase the accuracy of the measurement, a calibration array was implemented, and a pilot test was performed to determine key design parameters for the calibration array. The raw data is analyzed in conjunction with a simplified thermal model of the channel to account for reflection. The reduced data will be used to refine the thruster thermal model, which is critical to the verification of the thruster thermal specifications. The present paper will give an overview of the decision process that led to identification of the need for a non-contact temperature diagnostic, the development of said diagnostic, the measurement results, and the simplified thermal model of the channel

On climate response to changes in the cosmic ray flux and radiative budget

We examine the results linking cosmic ray flux (CRF) variations to global climate change. We then proceed to study various periods over which there are estimates for the radiative forcing, temperature change and CRF variations relative to today. These include the Phanerozoic as a whole, the Cretaceous, the Eocene, the Last Glacial Maximum, the 20th century, as well as the 11-yr solar cycle. This enables us to place quantitative limits on climate sensitivity to both changes in the CRF, Phi_CR, and the radiative budget, F, under equilibrium. Under the assumption that the CRF is indeed a climate driver, we find that the sensitivity to CRF variations is consistently fitted with mu := -Phi_0 (dT_global/ d Phi_CR) = 6.5 +/- 2.5 K (where Phi_0 is the CR energy flux today). Additionally, the sensitivity to radiative forcing changes is lambda := dT_global/ dF_0 = 0.35 +/- 0.09 K/(W/m^2), at the current temperature, while its temperature derivative is negligible with d lambda / dT_0 = 0.01 +/- 0.03 1/(W/m^2). If the observed CRF/climate link is ignored, the best sensitivity obtained is lambda = 0.54 +/- 0.12 K/(W/m^2) and d lambda / dT_0 = -0.02 +/- 0.05 1/(W/m^2). The CRF/climate link therefore implies that the increased solar luminosity and reduced CRF over the previous century should have contributed a warming of 0.37+/-0.13 K, while the rest should be mainly attributed to anthropogenic causes. Without any effect of cosmic rays, the increase in solar luminosity would correspond to an increased temperature of 0.16+/-0.04 K.Comment: 12 pages, 7 figures, submitted to JGR-Atmosphere

Study of the influence of physical, chemical and biological conditions that influence the deterioration and protection of Underwater Cultural Heritage

Two wrecks related to the Battle of Trafalgar (1805) were studied. Following the guidelines of the UNESCO-2001 Convention for the Protection of the Underwater Cultural Heritage, a holistic and interdisciplinary approach based on the development of four of the thirty-six Rules of this international agreement was applied. A non-destructive survey technique was developed to obtain information from the scattered cannons and anchors without altering their condition (Rule 4). The work performed provided information about the origin of both wrecks, the Fougueux and the Bucentaure, two ships of the line of the French Navy, and allowed to characterize the state of conservation at each site without jeopardizing their future conservation in the marine environment. In addition, measurements of the main physical, chemical and biological variables allowed correlating the conservation status at each site with the marine environmental conditions (Rule 15). Thus, in Fougueux shipwreck large iron objects are corroding at a higher rate (between 0.180 and 0.246 mmpy) due to high sediment remobilization and transport induced by waves at this site, causing damage by direct mechanical effect on metallic material and by removing the layer of corrosion products developed on the artefacts. Meanwhile artillery on Bucentaure site, covered with thick layers of biological concretion, is well preserved, with lower corrosion rates (0.073 to 0.126 mmpy), and archaeological information is guaranteed. Finally, the effectiveness of the cathodic protection as a temporary measure for in situ conservation (Rule 1) was evaluated on a cannon. The use of a sacrificial anode after 9 months reduced the average corrosion rate (from 0.103 to 0.064 mmpy) and the percent of corrosion rate in 37.9%. These results are very useful for developing a decision making system of the Site Management Program, based on predictive models of artefacts permanence and risk factors in the marine environment (Rule 25)