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The purpose of this paper is to examine how profits available for dividends are determined through accounting profits in the UK and what the Government is proposing on the capital maintenance rules. We will find that the UK’s Companies Act 2006 states that profits available for dividends are based on the distinctions between realized and unrealized rules, though IFRS has abolished them. In addition, we will find that even after the Government’s proposal is carried out, the Companies Act will need to determine whether profits are realized or unrealized., 「制度会計における課題」特集

X-ray diffraction of silicon irradiated with tightly focused femtosecond x-ray pulses (photon energy: 11.5 keV, pulse duration: 6 fs) was measured at various x-ray intensities up to $4.6\times10^{19}$ W/cm$^2$. The measurement reveals that the diffraction intensity is highly suppressed when the x-ray intensity reaches of the order of $10^{19}$ W/cm$^2$. With a dedicated simulation, we confirm the observed reduction of the diffraction intensity is attributed to the femtosecond change in individual atomic scattering factors due to the ultrafast creation of highly ionized atoms through photoionization, Auger decay, and subsequent collisional ionization. We anticipate that this ultrafast reduction of atomic scattering factor will be a basis for new x-ray nonlinear techniques, such as pulse shortening and contrast variation x-ray scattering.

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第21回宇宙科学シンポジウム (2021年1月6日-7日. オンライン開催), 21st Space Science Symposium (January 6-7, 2021. Online Meeting), 著者人数: 13名, 資料番号: SA6000163050, レポート番号: g03-03

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第20回宇宙科学シンポジウム (2020年1月8日-9日. 宇宙航空研究開発機構宇宙科学研究所(JAXA)(ISAS)相模原キャンパス), 相模原市, 神奈川県, 20th Space Science Symposium (January 8-9, 2020. Institute of Space and Astronautical Science, Japan Aerospace Exploration Agency(JAXA)(ISAS)Sagamihara Campus), Sagamihara, Kanagawa Japan, 著者人数: 12名, 資料番号: SA6000152176, レポート番号: P2.70

第19回宇宙科学シンポジウム (2019年1月9日-10日. 宇宙航空研究開発機構宇宙科学研究所(JAXA)(ISAS)相模原キャンパス), 相模原市, 神奈川県, 19th Space Science Symposium (January 9-10, 2019. Institute of Space and Astronautical Science, Japan Aerospace Exploration Agency(JAXA)(ISAS)Sagamihara Campus), Sagamihara, Kanagawa Japan, 資料番号: SA6000144088, レポート番号: P-053

In recent years, graphene growth technology has been greatly progressed, and it is possible to grow graphene with millimeter-size single crystals using metal-catalysis CVD. However, the transfer process is unavoidably which largely deteriorates the graphene. We have proposed direct precipitation method of graphene using a W capping layer. The method does not only require a transfer process, but also the introduction of wrinkles will be suppressed by optimizing the cooling rate at the graphene precipitation. The growth conditions such as thickness of amorphous carbon, annealing temperature, cooling rate and crystallinity of Ni catalyst were systematically changed to study the mechanism of the precipitation method using the W cap layer. By the optimization of the conditions, wrinkle-free multilayer graphene with D/G ratio of less than 0.1 were successfully obtained directly on a sapphire substrate.

In situ X-ray diffraction measurement was performed to study the precipitation mechanism of graphene from Ni catalyst with and without Ti capping layer using X-ray beam from a synchrotron radiation facility. The graphene precipitated on the surface of the catalyst in the case without the Ti capping layer while it did at the interface between the catalyst and the sapphire substrate in the case with the Ti capping layer. Each process, such as graphene nucleation and precipitation was successfully monitored even though graphene precipitated under the metal catalyst. The detailed mechanisms for both cases were discussed using the experimental results. Consequently, the crystallization of the catalyst is found to effectively suppress the precipitation at low temperature, which is useful to improve the quality of the precipitated graphene. The adjustment of the amount of the carbons is another important factor to precisely control the precipitation because graphene also precipitates after the carbons saturate the catalyst.

第18回宇宙科学シンポジウム (2018年1月9日-10日. 宇宙航空研究開発機構宇宙科学研究所(JAXA)(ISAS)相模原キャンパス), 相模原市, 神奈川県, 18th Space Science Symposium (January 9-10, 2018. Institute of Space and Astronautical Science, Japan Aerospace Exploration Agency(JAXA)(ISAS)Sagamihara Campus), Sagamihara, Kanagawa Japan, 著者人数: 11名, 資料番号: SA6000118202, レポート番号: P-169

第17回宇宙科学シンポジウム (2017年1月5日-6日. 宇宙航空研究開発機構宇宙科学研究所(JAXA)(ISAS)相模原キャンパス), 相模原市, 神奈川県, 17th Space Science Symposium (January 5-6, 2017. Institute of Space and Astronautical Science, Japan Aerospace Exploration Agency(JAXA)(ISAS)Sagamihara Campus), Sagamihara, Kanagawa Japan, 資料番号: SA6000060212, レポート番号: P-171

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