The Nylon Scintillator Containment Vessels for the Borexino Solar Neutrino Experiment

Borexino is a solar neutrino experiment designed to observe the 0.86 MeV Be-7 neutrinos emitted in the pp cycle of the sun. Neutrinos will be detected by their elastic scattering on electrons in 100 tons of liquid scintillator. The neutrino event rate in the scintillator is expected to be low (~0.35 events per day per ton), and the signals will be at energies below 1.5 MeV, where background from natural radioactivity is prominent. Scintillation light produced by the recoil electrons is observed by an array of 2240 photomultiplier tubes. Because of the intrinsic radioactive contaminants in these PMTs, the liquid scintillator is shielded from them by a thick barrier of buffer fluid. A spherical vessel made of thin nylon film contains the scintillator, separating it from the surrounding buffer. The buffer region itself is divided into two concentric shells by a second nylon vessel in order to prevent inward diffusion of radon atoms. The radioactive background requirements for Borexino are challenging to meet, especially for the scintillator and these nylon vessels. Besides meeting requirements for low radioactivity, the nylon vessels must also satisfy requirements for mechanical, optical, and chemical properties. The present paper describes the research and development, construction, and installation of the nylon vessels for the Borexino experiment

Spatial and Quantitative Approach to Incorporating Stakeholder Values into Total Maximum Daily Loads: Dominguez Channel Case Study

The Federal Clean Water Act (CWA) Section 303(d)(1)(A) requires each state to identify those waters that are not achieving water quality standards. The result of this assessment is called the 303(d) list. The CWA also requires states to develop and implement Total Maximum Daily Loads (TMDLs) for these waters on the 303(d) list. A TMDL specifies the maximum amount of a pollutant that a water body can receive and still meet water quality standards, and allocates the pollutant loadings to point and non-point sources. Nationwide, over 34,900 segments of waterways have been listed as impaired by the Environmental Protection Agency (EPA 2006). The EPA enlists state agencies and local communities to submit TMDL plans to reduce discharges by specified dates or have them developed by the EPA. The Department of Energy requested Lawrence Livermore National Laboratory (LLNL) to develop appropriate tools to assist in improving the TMDL process. An investigation of this process by LLNL found that plans to reduce discharges were being developed based on a wide range of site investigation methods. Our investigation found that given the resources available to the interested and responsible parties, developing a quantitative stakeholder input process and using visualization tools to display quantitative information could improve the acceptability of TMDL plans. We developed a stakeholder allocation model (SAM) which uses multi-attribute utility theory to quantitatively structure the preferences of the major stakeholder groups. We then applied GIS to display allocation options in maps representing economic activity, community groups, and city agencies. This allows allocation options and stakeholder concerns to be represented in both space and time. The primary goal of this tool is to provide a quantitative and visual display of stakeholder concerns over possible TMDL options

Generation and characterization of radiation in biomedical applications

This Creative Inquiry, Generation and Characterization of Radiation in Biomedical Applications, fuses two scientific disciplines, physics and bioengineering, seeking a common goal. Students under Dr. Takacs and Dr. Dean, including a doctoral candidate, are designing experiments to irradiate various biomaterials, including proteins and cancer cells, with monochromatic x-rays between 1000 eV to 15000 eV, and then study the results of those interactions. This specific creative inquiry\u27s (PHYS 2990-005 and BIOE 4510-025) goal for this semester is to further understand x-ray interactions with matter, specifically biomaterials. The bioengineering students are devising specific ways to cultivate certain proteins and cell cultures, and the physicists are designing parameters for the experiments, including the production and spectroscopy of x-rays. Several of the experiments will also be utilizing Clemson\u27s EBIT (electron beam ion trap, one of two in the country) as one of the sources for such radiation. With so little data collected using instrumentation of this precision, we feel that even our short-term goals will have far reaching implications

Earnings Management: The Effect of Ex Ante Earnings Expectations

Yeshttps://us.sagepub.com/en-us/nam/manuscript-submission-guideline

A new upper bound for the cross number of finite Abelian groups

In this paper, building among others on earlier works by U. Krause and C. Zahlten (dealing with the case of cyclic groups), we obtain a new upper bound for the little cross number valid in the general case of arbitrary finite Abelian groups. Given a finite Abelian group, this upper bound appears to depend only on the rank and on the number of distinct prime divisors of the exponent. The main theorem of this paper allows us, among other consequences, to prove that a classical conjecture concerning the cross and little cross numbers of finite Abelian groups holds asymptotically in at least two different directions.Comment: 21 pages, to appear in Israel Journal of Mathematic

The ability of analysts’ recommendations to predict optimistic and pessimistic forecasts

Previous researches show that buy (growth) companies conduct income increasing earnings management in order to meet forecasts and generate positive forecast Errors (FEs). This behavior however, is not inherent in sell (non-growth) companies. Using the aforementioned background, this research hypothesizes that since sell companies are pressured to avoid income increasing earnings management, they are capable, and in fact more inclined, to pursue income decreasing Forecast Management (FM) with the purpose of generating positive FEs. Using a sample of 6553 firm-years of companies that are listed in the NYSE between the years 2005–2010, the study determines that sell companies conduct income decreasing FM to generate positive FEs. However, the frequency of positive FEs of sell companies does not exceed that of buy companies. Using the efficiency perspective, the study suggests that even though buy and sell companies have immense motivation in avoiding negative FEs, they exploit different but efficient strategies, respectively, in order to meet forecasts. Furthermore, the findings illuminated the complexities behind informative and opportunistic forecasts that falls under the efficiency versus opportunistic theories in literature

Management earnings forecasts and IPO performance: evidence of a regime change

Companies undertaking initial public offerings (IPOs) in Greece were obliged to include next-year profit forecast in their prospectuses, until the regulation changed in 2001 to voluntary forecasting. Drawing evidence from IPOs issued in the period 1993–2015, this is the first study to investigate the effect of disclosure regime on management earnings forecasts and IPO long-term performance. The findings show mainly positive forecast errors (forecasts are lower than actual earnings) and higher long-term returns during the mandatory period, suggesting that the mandatory disclosure requirement causes issuers to systematically bias profit forecasts downwards as they opt for the safety of accounting conservatism. The mandatory disclosure requirement artificially improves IPO share performance. Overall, our results show that mandatory disclosure of earnings forecasts can impede capital market efficiency once it goes beyond historical financial information to involve compulsory projections of future performance