High temperature gallium phosphide rectifiers

Development of high reverse breakdown voltage and low forward voltage drop stability in high power Schottky GaP rectifier for high temperature application is reported

Development of high temperature gallium phosphide rectifiers

Large area high performance, GaP rectifiers were fabricated by means of Zn diffusion into vapor phase epitaxial GaP. Devices with an active area of 0.01 sq cm typically exhibit forward voltages of 3 volts for a bias current of 1 ampere and have reverse breakdown voltages of 300 volts for temperatures from 27 C to 400 C. Typical device reverse saturation current at a reverse bias of 150 volts is less than 10 to the minus 9th power amp at 27 C and less than 0.000050 amp at 400 C

Voluntary Changes in Accounting Principle: Literature Review, Descriptive Data, and Opportunities for Future Research

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework to review prior literature on voluntary changes, provides descriptive insights on contemporary changes, and identifies opportunities for future research on voluntary changes. The voluntary change literature is robust and has examined many questions using data prior to the Sarbanes-Oxley Act of 2002 (SOX). We find that contemporary voluntary changes often vary across the pre-SOX, post-SOX, and post-SFAS No. 154 periods by the materiality of their income effect, issue type, and justifications provided by managers, suggesting that manager use of voluntary changes has evolved over time. Our future research opportunities consider potential determinants of voluntary changes including strategic incentives, environmental conditions, and manager characteristics, as well as the potential direct or moderating role of corporate governance and auditors on manager use of voluntary changes. They also consider user reactions to voluntary changes. By providing insight into both extant voluntary change research and the contemporary use of voluntary changes, our study informs standards setters who grant managers the ability to exercise this form of accounting discretion, as well as researchers who plan to study accounting choice through voluntary changes

European social dialogue as multi-level governance: towards more autonomy and new dependencies

Almost twenty years ago the Maastricht Treaty introduced procedures for European Social Dialogue, as part of a larger package of measures to strengthen the social dimension of European integration. Through the Treaty provisions (articles 154-155 Treaty on the Functioning of the European Union), the European social partners received the competence to become, in principle, co-regulators of the European labour market. The conventional reading of the evolution of European social dialogue since its inception is that it has evolved from a relationship of dependency of the European social partners on the European institutions for the implementation of their framework agreements, towards a more autonomous position in which the social partners themselves take charge of implementation. Since the early 2000s, the argument continues, the social partners have taken a more proactive and independent stance and opted to focus on autonomous framework agreements, and other ‘new generation texts’, including joint reports, recommendations, compendia of good practices, etc., which are not directed at the European institutions in order to secure implementation. In this paper we want to challenge and move beyond this rather linear and one-dimensional conceptualisation of the evolution of European social dialogue. Empirically, we will show that there has not been a straightforward move away from the ‘implementation through Directive’ mode in favour of autonomous agreements. Whereas this may seem the case if we take a view of the cross-sector dialogue only, the picture changes when we have a closer look and include developments in the European sector social dialogue in the analysis. Analytically, we will argue that framing the issue in terms of dependency or autonomy does not do justice to the complexity of relationships that are involved in the European social dialogue and the European sector social dialogue, and in the implementation of framework agreements and other new generation texts. Also it accords little attention to the role of power in the relationships involved. We draw on a multi-governance perspective to analyse the dynamics of European social dialogue, which allows us to capture the relevant multiple horizontal and vertical relationships, or interdependencies, between the European and national, and public and private, actors involved. Interdependency implies the presence of both autonomy and dependence in a relationship, and our central proposition is that these interdependencies simultaneously enhance and limit the capacity of the European social partners to make and implement agreements