Search results for "Measurement"
showing 10 items of 2918 documents
Conceptual framework and measurement: A survey on the international debate
2015
In response to the ‘2011 Agenda Consultation’, the IASB launched in July 2013 a call for a new Discussion Paper on the ‘Conceptual Framework for Financial Reporting’. This article aims to offer a contribution to the debate on the effectiveness of the theme of ‘Measurement’, by investigating the use of the current evaluation models in the literature and practice of Financial Reporting. The article proposes at first a historical survey both of the international debate on Fair Value Accounting vs. Historical Cost Accounting and of the Italian theories on the valuation. Later the paper proposes some considerations about the key questions related to Measurement and the possible policy implicatio…
Transgenerational innovation capability in family firms
2020
PurposeBased on the theory of dynamic capabilities, the purpose of this study is to examine how generation influences the effect of innovation capability on family business performance. To achieve this purpose, a moderation model is tested using the generational level as the moderating variable.Design/methodology/approachThis study used a sample of 106 family businesses CEOs who were surveyed by mail using the Limesurvey 2.5 platform. The results obtained were analyzed using the second-generation partial least squares (PLS) structural equation model. The MICOM (Measurement Invariance of Composite Models) approach was used to analyze the moderating effect.FindingsThis research sheds lights o…
All-fiber processing of terahertz-bandwidth signals based on cascaded tapered fibers
2013
Tapered single-mode fibers are employed to perform dynamic pulse shaping in a bandwidth of several terahertz. The transfer function of cascaded biconical tapers is controlled by introducing a phase shift into one of them through mechanical stretching. It is a simple and low-cost technique with potential to process signals with bandwidths as large as those allocated by standard optical fiber while introducing little degradation. Femtosecond pulses are shaped to prove the concept. (C) 2013 Optical Society of America
Pharmacotherapy for Breakthrough Cancer Pain
2012
Breakthrough pain (BTP) is a transient exacerbation of pain that occurs either spontaneously, or in relation to a specific predictable or unpredictable trigger, despite relatively stable and adequately controlled background pain. The principal pharmacological treatment of BTP is represented by the administration of opioids as needed. Oral opioids have traditionally been the only available drugs for BTP. However, the onset and duration of action of oral opioids such as morphine or oxycodone may not be suitable for treating many episodes of BTP that are of short onset and duration. Transmucosal administration of lipophilic substances has gained a growing popularity in recent years due to the …
Simultaneous measurement of the muon neutrino charged-current cross section on oxygen and carbon without pions in the final state at T2K
2020
Authors: K. Abe,56 N. Akhlaq,45 R. Akutsu,57 A. Ali,32 C. Alt,11 C. Andreopoulos,54,34 L. Anthony,21 M. Antonova,19 S. Aoki,31 A. Ariga,2 T. Arihara,59 Y. Asada,69 Y. Ashida,32 E. T. Atkin,21 Y. Awataguchi,59 S. Ban,32 M. Barbi,46 G. J. Barker,66 G. Barr,42 D. Barrow,42 M. Batkiewicz-Kwasniak,15 A. Beloshapkin,26 F. Bench,34 V. Berardi,22 L. Berns,58 S. Bhadra,70 S. Bienstock,53 S. Bolognesi,6 T. Bonus,68 B. Bourguille,18 S. B. Boyd,66 A. Bravar,13 D. Bravo Berguño,1 C. Bronner,56 S. Bron,13 A. Bubak,51 M. Buizza Avanzini ,10 T. Campbell,7 S. Cao,16 S. L. Cartwright,50 M. G. Catanesi,22 A. Cervera,19 D. Cherdack,17 N. Chikuma,55 G. Christodoulou,12 M. Cicerchia,24,† J. Coleman,34 G. Collazu…
Fall of Potential Measurement of the Earth Resistance in Urban Environments: Accuracy Evaluation
2019
Both Standards EN 50522 and IEEE 81 propose the fall of potential method (FPM) to carry out the measurement of the resistance to earth ( $R_{\text{ES}}$ ) of an earthing system (ES). However, in urban areas, the recommended distances between the ES and auxiliary electrodes are not easy to respect, due to the presence of buildings and tarmac. Furthermore, unknown buried metallic parts and interconnections among ESs could modify the earth potential profile of the area, affecting the measurement results. In this paper, the key-issues that influence the measured $R_{\text{ES}}$ when the FPM is used in an urban environment are presented. A parametric analysis, carried out with Comsol Multiphysic…
Identifying wave and turbulence components in wind-driven shallow basins
2012
Wind-induced waves play an important role in shallow lake hydro- and sediment dynamics. That is why field measurements are important for the validation of their estimation methods, especially in shallow waters. In the first part of the present paper a method is introduced to improve the interpretation of the measured data, applicable both for pressure and velocity data. Replacing the turbulence-affected tail of the measured spectrum with a fitted power function causes a considerable 8-10% difference in the derived bulk wave parameters so this procedure is worth to be done. In the second part an appropriate technique to obtain wave features from 3D velocity time series will be described. The…
Colloquium: The Shape of Hadrons
2012
This Colloquium addresses the issue of the shape of hadrons and, in particular, that of the proton. The concept of shape in the microcosm is critically examined. Special attention is devoted to properly define the meaning of shape for bound-state systems of near massless quarks. The ideas that lead to the expectation of nonsphericity in the shape of hadrons, the calculations that predict it, and the experimental information obtained from recent high-precision measurements are examined. Particular emphasis is given to the study of the electromagnetic transition between the nucleon and its first excited state, the Δ(1232) resonance. The experimental evidence is critically examined and compare…
New Acoustic Test Chambers at the University of Palermo
2008
Acoustic test chambers at the University of Palermo have been completed after a design optimization of existent building structures. A unique building houses five reverberation chambers, differently coupled each other in order to achieve a large flexibility on testing procedures, and offices for the staff. Main measurements offered to national and international standards include determination of sound power, sound insulation and sound absorption. Reverberation chambers present peculiar geometries in order to achieve the desidered sound fields. Chambers structure and layout within the whole building, housing all the acoustic facilities, has been designed in order to achieve strong sound insu…
The closed form of the second-order energy shift for the discrete spectrum of atomic hydrogen
2004
The closed form of the second-order energy shift for the discrete spectrum of atomic hydrogen is obtained, which allows us to evaluate the level shift in both cases, when the intermediate states are in continuum and in the discrete spectrum, except the resonances. The values of the second-order shift of the energy of the ground state calculated by us are in good agreement with those obtained by us and other authors using the nonperturbative Floquet method in average up to a radiation intensity of 1015 W cm−2.