Calculation of resonance neutron absorption in two-region problems /the GAROL code/

GAROL computer program explicitly takes into account those effects which arise from neutron resonance overlap of an individual resonance absorber and of mixtures of different resonance absorbers. GAROL computes effective group cross-sections for the resolved resonances of a mixture of isotopes in a two-region cell

“It’s almost like a medal that you wear afterwards”: undergraduate student experiences of work-related learning in the public and third sectors

Article sharing findings from an HEA funded project, that investigated benefits to students' learning gained specifically from work-related learning in the public and third sectors

Application of ion-induced nucleation mass spectrometry in the analysis of trace gases evolved from a polyimide film during the thermal curing stages

Trace gases evolved from a polyimide film during its thermal curing stages have been studied using ion-induced nucleation mass spectrometry. The technique involved exposing the test gas sample to a low energy beta source and recording the masses of the ion-induced molecular clusters formed in the reaction chamber. On the basis of the experimentally observed molecular cluster spectra, it has been concluded that the dominant trace component had a molecular weight of 87 atomic mass units. This component has been identified as a molecule of dimethylacetamide (DMAC) which had been used as a solvent in the preparation of the test polyimide specimen. This identification has been further confirmed by comparing the spectra of the test gas sample and the DMAC calibration sample obtained with a conventional mass spectrometer. The advantages of the ion-induced nucleation mass spectrometer versus the conventional mass spectrometer are discussed

Practitioner views on financial reporting for smaller entities

This paper has four purposes. First, to establish the policy background leading to a special financial reporting standard for small firms (FRSSE), aimed at reducing compliance costs. An indirect policy implication of this was that small firms would be stimulated, for example, in terms of start-up rate, performance (including survival rate, and profitability, and growth), and contribution to employment and innovation within the economy. Second, to consider the implications for FRSSE itself on compliance costs, and to ask what forms they may take. Third, to analyse new evidence on adopters and non-adopters of the FRSSE. Fourth, to cast this new evidence into a cost effectiveness framework, to judge whether adopters who engage in upgrading of skills to implement the FRSSE had attained a net benefit as compared to non-adopters. The conclusion, based on this preliminary evidence, is that upgrading of skills to implement the FRSSE has indeed led to a significant net benefit

Co-evolution of Information Systems in Fast-Growing Small Firms

The paper examines the co-evolution of different dimensions of information systems for a sample of fast-growing small firms. The investigation uses primary source longitudinal empirical evidence. The data are taken from a large database on the lifecycle experience of one-hundred-and-fifty new business starts over a four-year period. They were collected by face to face interviews with owner-managers of small entrepreneurial firms. Interviews were conducted using an administered questionnaire that covered the agenda of markets, finance, costs, business strategy, the development of a management information system, human capital, organisation and technical change. This work uses primarily the data on management information systems. The basic approach used is to compare the attributes of the fastest and slowest paced firms, as identified by their growth rates. We then examine the evolution of these firms' management information systems. The measures used to identify changes in systems include: capital investment techniques, such as return on investment, residual income, net present value, internal rate of return and payback period; methods for managing costs, like just-in-time management, activity-based costing, quantitative risk analysis, value analysis, strategic pricing and transfer pricing; and using computer applications for storing information, project appraisal, financial modelling, forecasting and sensitivity analysis. 'Time lines' are graphed to show the points at which various features of information systems are introduced (e.g. data storage, forecasting, sensitivity analysis), and derived techniques (e.g. ROI, ABC) implemented. Firms are dichotomised into highgrowth and low-growth groups. Comparisons are made within firms and across firms in terms of the co-evolution of different aspects of their accounting information systems

Realities of long-term post investment performance for venture-backed enterprises

This paper constructs a model of long-run performance for SMEs that have received venture capital backing. The model explains performance by financial structure. FAME data are used for estimating performance equations over the period 1989 to 2004 for UK businesses in their post-investment period. The econometrics uses robust techniques, including least absolute error (LAE) and Tukey trimean estimation. It is shown that the key determinants of performance (measured by ROSF) are profit margins and risk, with lesser, but significant, roles played by liquidity and gearing. The sample is used to identify consistently high performers, and chronic low performers. From the latter group, two detailed case studies illustrate how chronic low performance can emerge, in each case caused by failure to achieve technological milestones, and thereby failing, ultimately, to convince investors of potential company worth

Evidence of a saturated gravity-wave spectrum throughout the atmosphere

The view adapted here is that the dominant mesoscale motions are due to internal gravity waves and show that previous and new vertical wave number spectra of horizontal winds are consistent with the notion of a saturation limit on wave amplitudes. It is also proposed that, at any height, only those vertical wave numbers m less than m sub asterisk are at saturation amplitudes, where m sub asterisk is the vertical wave number of the dominant energy-containing scale. Wave numbers m less than m sub asterisk are unsaturated, but experience growth with height due to the decrease of atmospheric density. The result is a saturated spectrum of gravity waves with both m sub asterisk decreasing and wave energy increasing with height. This saturation theory is consistent with a variety of atmospheric spectral observations and provides a basis for the notion of a universal spectrum of atmospheric gravity waves

Venture capital investor behaviour in the backing of UK high technology firms : financial reporting and the level of investment

This paper is an empirical investigation into the ways in which venture capitalists value (and invest in) high technology firms, focusing on financial reporting, risk disclosure and intangible assets. It is based on questionnaire returns from UK investors in diverse sectors, ranging from biotechnology, through software/ computer services, to communications and medical services. This evidence is used to examine: (a) the usefulness of financial accounts; (b) the implications of technopole investment; (c) the extent of investor control over the investee's AIS; and (d) the role of investor opinion (e.g. on disclosure, due diligence and risk reporting) in determining the level of equity provision

Characterisation of sol-gel PZT films on Pt-coated substrates

A conventional sol-gel process was used to spin-cast PZT films on oxidized Si wafers coated with sputtered Pt layers. After annealing at 550 degrees C-800 degrees C, the resulting perovskite-type PZT films showed different textures and surface morphologies, depending on whether or not a Ti adhesion layer was used. If a Ti layer was present, Ti diffusion into and through the Pt film leads to a compound Pt3Ti, which facilitates crystallization of the perovskite PZT phase; without Ti, crystallization is more difficult and occurs via the growth of dendritic crystallites. Several optical and electrical properties of the PZT films have been measured; the first results indicate high dielectric constants ( epsilon approximately=480) and acceptable ferroelectric behaviour