Multilayer porous ionizer Patent

Multilayer porous refractory metal ionizer design with thick, porous, large-grain substrates and thin, porous micron-grain substrate

On Estimating an Asset's Implicit Beta

Siegel (1995) has developed a technique with which the systematic risk of a security (beta) can be estimated without recourse to historical capital market data. Instead, beta is estimated implicitly from the current market prices of exchange options that enable the exchange of a security against shares on the market index. Because this type of exchange options is not currently traded on the capital markets, Siegel's technique cannot yet be used in practice. This article will show that beta can also be estimated implicitly from the current market prices of plain vanilla options, based on the Capital Asset Pricing Model. --

On Estimating an Asset's Implicit Beta

Siegel (1995) has developed a technique with which the systematic risk of a security (beta) can be estimated without recourse to historical capital market data. Instead, beta is estimated implicitly from the current market prices of exchange options that enable the exchange of a security against shares on the market index. Because this type of exchange options is not currently traded on the capital markets, Siegel's technique cannot yet be used in practice. This article will show that beta can also be estimated implicitly from the current market prices of plain vanilla options, based on the Capital Asset Pricing Model. We provide empirical evidence on implicit betas using prices of exchange options from the EUREX over years 2000 to 2004.Capital Asset Pricing Model, Beta, Option Pricing

The discount rate: a note on IAS 36

Measurement in financial accounting often requires determining an interest rate to discount future cash flows. One example is the International Accounting Standard (IAS)36 Impairment of assets. IAS 36´s impairment test requires determining a value in use (a present value). The Appendix A to the standard gives some guidance on how to determine a suitable discount rate. In this paper, we show that the different approaches included in IAS 36´s guidance are theoretically different. We discuss how the standard should be interpreted and applied based on the theoretical background of financial theory. Only the first alternative, we weighted cost of capital should be used and the other two alternatives should be discarded. In addition, we show that IAS 36´s guidance, applied in practice, may give rise to substential measurement errors. --

The Use of Aided Language with AAC in Childhood Apraxia of Speech

Individuals with complex communication needs cannot communicate functionally through spoken language (Beck et. al, 2009). The ultimate goal for communication is to build relationships and connections (Walker & Chung, 2021) Augmentative and alternative communication, or AAC, allows these children and adults with speech or language impairments to effectively communicate their wants and needs. This session will provide an overview of the definition and specific treatment methods for aided language with augmentative and alternative communication (AAC) intervention for children with childhood apraxia of speech (CAS), as well as a brief overview of the definition and symptoms of CAS.https://griffinshare.fontbonne.edu/slp-posters-2022/1005/thumbnail.jp

The question of genre in the novels and novellas (1961 - 1970) Of the Strugatsky Brothers with special reference to CTaжepbI and OTeЛb "Y norn6wero aЛbΠNΠCTa"

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