Water-based Liquid Scintillator Detector as a New Technology Testbed for Neutrino Studies in Turkey

This study investigates the deployment of a medium-scale neutrino detector near Turkey's first nuclear power plant, the Akkuyu Nuclear Power Plant. The aim of this detector is to become a modular testbed for new technologies in the fields of new detection media and innovative photosensors. Such technologies include Water-based Liquid Scintillator (WbLS), Large Area Picosecond Photo-Detectors (LAPPDs), dichroic Winston cones, and large area silicon photomultiplier modules. The detector could be used for instantaneous monitoring of the Akkuyu Nuclear Power Plant via its antineutrino flux. In addition to its physics and technological goals, it would be an invaluable opportunity for the nuclear and particle physics community in Turkey to play a role in the development of next generation of particle detectors in the field of neutrino physics.Comment: V2, updated version with additional reference

Commissioning of CMS Forward Hadron Calorimeters with Upgraded Multi-anode PMTs and {\mu}TCA Readout

The high flux of charged particles interacting with the CMS Forward Hadron Calorimeter PMT windows introduced a significant background for the trigger and offline data analysis. During Long Shutdown 1, all of the original PMTs were replaced with multi-anode, thin window photomultiplier tubes. At the same time, the back-end electronic readout system was upgraded to {\mu}TCA readout. The experience with commissioning and calibration of the Forward Hadron Calorimeter is described as well as the {\mu}TCA system. The upgrade was successful and provided quality data for Run 2 data-analysis at 13 TeV

The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality

Two distinct lines of research have been dedicated to empirically testing how financial reporting quality (measured as the earnings response coefficient or ERC) is associated with management's choice of reporting bias and with audit quality. However, researchers have yet to consider how ERCs are affected by either the auditor's reaction to changes in the manager's reporting bias or the manager's reaction to changes in audit quality. Our study provides theoretical guidance on these interrelations and how changes in the manager's or the auditor's incentives affect both reporting bias and audit quality. Specifically, when the manager's cost (benefit) of reporting bias increases (decreases), we find that expected bias decreases, inducing the auditor to react by reducing audit quality. Because we also find that the association between expected audit quality and ERCs is always positive, changes in managerial incentives for biased reporting lead to a positive association between ERCs and expected reporting bias. When the cost of auditing decreases or the cost of auditor liability increases, we find that expected audit quality increases, inducing the manager to react by decreasing reporting bias. In this case, changes in the costs of audit quality lead to a negative association between ERCs and expected reporting bias. Finally, we demonstrate the impact of our theoretical findings by focusing on the empirical observations documented in the extant literature on managerial ownership and accounting expertise on the audit committee. In light of our framework, we provide new interpretations of these empirical observations and new predictions for future research

The Effects of Auditor Tenure on Fraud and Its Detection

We examine the strategic effects of auditor tenure on the auditor's testing strategy and the manager's inclination to commit fraud. Most empirical studies conclude that longer tenure improves audit quality. Proponents of restricting tenure argue that longer tenure impairs auditor independence and a "fresh look" from a new auditor results in higher audit quality. Validating this argument requires testing whether the observed difference in audit quality between a continuing auditor and a change in auditors is less than the theoretically expected difference in audit quality without impairment. Our findings provide the guidance necessary for developing such tests. Our results show that audit risk (the probability that fraud exists and goes undetected) is lower in both periods for the continuing auditor than with a change in auditors. More importantly, we show that across both periods, expected undetected fraud is lower for the continuing auditor than with a change in auditors

Superconductivity in heavily compensated Mg-doped InN

We report superconductivity in Mg-doped InN grown by molecular beam epitaxy. Superconductivity phase transition temperature occurs Tc = 3.97 K as determined by magnetoresistance and Hall resistance measurements. The two-dimensional (2D) carrier density of the measured sample is n2D = 9×1014 cm−2 corresponding to a three-dimensional (3D) electron density of n3D = 1.8×1019 cm−3 which is within the range of values between Mott transition and the superconductivity to metal transition. We propose a plausible mechanism to explain the existence of the superconductivity in terms of a uniform distribution of superconducting InN nanoparticles or nanosized indium dots forming microscopic Josephson junctions in the heavily compensated insulating bulk InN matrix

Radiation Damage and Recovery Properties of Common Plastics PEN (Polyethylene Naphthalate) and PET (Polyethylene Terephthalate) Using a 137Cs Gamma Ray Source Up To 1 MRad and 10 MRad

Polyethylene naphthalate (PEN) and polyethylene teraphthalate (PET) are cheap and common polyester plastics used throughout the world in the manufacturing of bottled drinks, containers for foodstuffs, and fibers used in clothing. These plastics are also known organic scintillators with very good scintillation properties. As particle physics experiments increase in energy and particle flux density, so does radiation exposure to detector materials. It is therefore important that scintillators be tested for radiation tolerance at these generally unheard of doses. We tested samples of PEN and PET using laser stimulated emission on separate tiles exposed to 1 MRad and 10 MRad gamma rays with a 137Cs source. PEN exposed to 1 MRad and 10 MRad emit 71.4% and 46.7% of the light of an undamaged tile, respectively, and maximally recover to 85.9% and 79.5% after 5 and 9 days, respectively. PET exposed to 1 MRad and 10 MRad emit 35.0% and 12.2% light, respectively, and maximally recover to 93.5% and 80.0% after 22 and 60 days, respectively

Anomalous organic magnetoresistance from competing carrier-spin-dependent interactions with localized electronic and nuclear spins

We describe a new regime for low-field magnetoresistance in organic semiconductors, in which the spin-relaxing effects of localized nuclear spins and electronic spins interfere. The regime is studied by the controlled addition of localized electronic spins to a material that exhibits substantial room-temperature magnetoresistance ($\sim 20$\%). Although initially the magnetoresistance is suppressed by the doping, at intermediate doping there is a regime where the magnetoresistance is insensitive to the doping level. For much greater doping concentrations the magnetoresistance is fully suppressed. The behavior is described within a theoretical model describing the effect of carrier spin dynamics on the current