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We assessed the prevalence of SARS-CoV-2 in the staff of a general hospital in North-Rhine-Westphalia in a cross-sectional study.Employees (n = 1363) were offered a nasopharyngeal swab and serology for SARS-CoV-2. Additionally, employees completed a questionnaire about preexisting conditions, contacts with SARS-CoV-2-positive individuals and COVID-19-specific symptoms.1212 employees participated. 19 of 1363 (1.4 %) employees tested positive by PCR (3 within and 16 before the study). 40 (3.3 %) and 105 (8.6 %) had IgG and IgA, respectively, 32 (2.6 %) both IgG and IgA. Overall, 47 employees tested positive. In this group, most frequently reported symptoms were headache (56 %), fatigue (49 %), sore throat (49 %), and cough (46 %); fever was reported by 33 %. SARS-CoV-2-positive employees reported more frequently contact with COVID-19 cases (60.5 % vs. 37.3 %, p = 0.006). Employees testing positive only for IgA reported less symptoms.Between 27.04. and 20.05.2020, 3.9 % of the employees working in a general hospital were tested positive for SARS-CoV-2. This proportion was lower than expected; possible explanations are the low level of endemic infection and the extensive, uniform in-house preventative measures.Wir erhoben die Prävalenz von SARS-CoV-2 in der Belegschaft eines Krankenhauses der Regel-/Schwerpunktversorgung in Nordrhein-Westfalen im Rahmen einer Querschnittsstudie.Allen 1363 Mitarbeiter wurden ein nasopharyngealer Abstrich sowie eine Serologie auf SARS-CoV-2 angeboten. Zudem wurde ein Fragebogen zu Vorerkrankungen, Kontakten zu SARS-CoV-2-positiven Personen und COVID-19-typischen Symptomen vorgelegt.1212 MitarbeiterInnen nahmen teil. 19 von 1363 (1,4 %) Mitarbeitern waren PCR-positiv (3 während der Studie, 16 vorher). Bei 40 (3,3 %) bzw. 105 (8,6 %) Mitarbeitern wurde IgG bzw. IgA nachgewiesen, bei 32 (2,6 %) IgG und IgA. Damit wurden insgesamt 47 Mitarbeiter positiv für SARS-CoV-2 getestet. In dieser Gruppe waren die häufigsten Symptome Kopfschmerzen (56 %), Müdigkeit (49 %), Halsschmerzen (49 %) und Husten (46 %), Fieber wurde in 33 % berichtet. Positiv getestete Mitarbeiter gaben häufiger Kontakt zu einem COVID-19-Fall an (60,5 % vs. 37,3 %; p = 0,006). Mitarbeiter mit isoliertem IgA-Nachweis gaben seltener Symptome an.3,9 % der Mitarbeiter eines Krankenhauses der Regel-/Schwerpunktversorgung wurden zwischen dem 27.04. und 20.05.2020 positiv auf SARS-CoV-2 getestet. Der Anteil war geringer als erwartet; mögliche Gründe sind die geringe Durchseuchung der Bevölkerung und die umfangreichen, einheitlichen hausinternen Präventionsmaßnahmen.

The cross-section response of smart beams under electric, magnetic and thermal fields is investigated. The method predicts the generalized cross-section stiffness of prismatic smart beams, and allo...

This research paper presents the Knowledge Management practice in Nepalese telecom sector. This study is based on cross section analysis of 85 observations for analyzing relationship between the knowledge management (KM) practices status in Nepalese telecom sector. The methodology used by Kohli (1993) and Daroch (2003) has been used for the research. Survey instruments we reorganized into one part and five factors. Spearman Rank Correlation, Analysis of variance (ANOVA), Cranach’s alpha etc. is used for data analysis. The valid response rate of 70 % was found. Among the factors that designed for knowledge acquisition, information input- employee has less mean score and information input-financial has high mean score than the others factors. In case of Information input-competitors, Nepalese telecom industry analyzes the financial contribution of their products or services. Employees of Nepal telecom has rated higher mean value in the KM practices i.e. knowledge acquisition, which means Nepal telecom appeared good in KM practices than Ncell. There is a significant difference between Nepal telecom and Ncell in term of the knowledge acquisition. Nepal telecom has better KA (Knowledge Acquisition) practices. Correlation matrix was computed to assess the extent or degree of relationship in between the factors or the research variables.

This paper introduces a method for tunnel point cloud and BIM model integration and cross-section monitoring, providing information to analyse tunnel cross-sections and surrounding rock deformation, and support for tunnel maintenance and reconstruction. Three types of data are processed for the integration: laser scanning point cloud, BIM tunnel model and terrain model from oblique photogrammetry. An adaptive BIM modelling scheme is proposed for tunnels with alien structures. Precise spatial registration of the data sets is conducted by applying singular value decomposition (SVD) algorithm to calculate transformation parameters from the point cloud model to the BIM model. Since the tunnel central line has high-order derivability, a cross-section calculation method based on tangent vector is proposed to obtain the cross-sectional profile of tunnels at any mileage. The proposed method has been verified by applying it to a tunnel reconstruction project. The experiment results show that the tunnel point cloud and the BIM model were highly coincident after the integration. The developed program can effectively get the cross-section of the tunnel at any mileage, and correctly express the spatial relationship between the BIM tunnel, the point cloud of tunnel and the external mountainous terrain.

Wind energy stands as one of the most important renewable energy sources. Large scale wind turbine blades are mainly based on fiber reinforced polymer composites, as an efficient way to further imp...

The present paper gives an overview of surface failures, internal nonconformities and solders joint failures detected by microscopic analysis of electronic assemblies. Optical microscopy (stereomicroscopy) and Fourier-Transform-Infrared (FTIR) microscopy is used for documentation and failure localization on electronic samples surface. For internal observable conditions a metallographic cross-section analysis of the sample is required. The aim of this work is to present some internal and external observable nonconformities which frequently appear in electronic assemblies. In order to detect these nonconformities, optical microscopy, cross section analysis, FTIR-microscopy and scanning electron microscopy with energy dispersive spectrometry (SEM-EDS) were used as analytical techniques.

BACKGROUND AND OBJECTIVES Tumor deposits (TDs) are associated with adverse prognostic factors and decreased survival in colorectal cancer. However, controversy exists regarding their definition, evaluation, and staging categories. This study aimed to determine the survival and recurrence impact of the TD in colon adenocarcinomas; and to determine if TD patients behave similarly to stage IV patients. METHODS Cross-section study from 392 patients with colon adenocarcinoma from 2005 to 2012. We performed survival analysis and further stratified patients considering TD patients as a "stage IV-TD" to demonstrate if they behave similarly than stage IV patients. RESULTS From 392 patients, 204 (52%) were men, the mean age was 57.4 ± 13.9 years and 11.5% of cases had TD. In a multivariate analysis, TD failed to predict mortality and recurrence. Considering cases with TD as stage IV-TD, their mean survival was similar to stage IV patients (69.3 and 64.6 months, respectively) and different to those in stage III (110.5 months), II (135.7 months), and I (114.9 months) (P

Financial Technology (FinTech) has emerged as a potentially transformative force in the various financial segments. To track this new sector garnering investor attention, Keefe, Bruyette & Woods and Nasdaq, came up with KBW Nasdaq Financial Technology Index (KFTX) on July 18, 2016 comprising of 49 constituents. The objective of this paper is to compare KFTX performance with the leading market indices, including S&P 500 and Dow Jones Industrial Average index. The data is collected for a period of 12 months, 24 months and 34 months starting from July 18, 2016. The findings of the analysis suggest that the returns for KFTX are consistently higher for 12 months, 24 months and 34 months over S&P 500 and Dow Jones Industrial Average. The cross section analysis of the 48 KFTX index constituents sub-classified into eight categories representing several different financial industry groups and businesses indicate that for the 34 months period networks and payments gave returns of 82.1% and 71.6% whereas asset management business gave an average negative return of – 51.0% and the specialty marketplace lenders gave a return of 26.6%. This indicates a significant non-uniform growth within the FinTech industry. The findings motivate for an in-depth analysis of the various industry groups and businesses within the FinTech industry and to explore further the reasons and attributes which differentiate these sectors. The study has implications for policy makers, asset management companies and investors in terms of understanding and framing policies for FinTech investments.

Adding elevators to old buildings bring not only technical issues as well as economic and social problems, especially the conflicts among different stakeholders. This paper, selecting some representative districts and buildings in Guangzhou, focuses on the public opinions on this issue. Methodologies combining quantitative and qualitative analysis including in-depth interview and questionnaire inquires are approached with the residents concerned, SPSS software, and the results are used for cross section analysis and comparative analysis against the in-depth interview results. At last, a relative accurate reflection of the opinions and views of the residents regarding add elevators to old buildings are presented, and some relevant policy advices are put forward accordingly.

A non-destructive observation technique for sub-surface voids in Cu interconnect is required to enhance the effectiveness of metallization process development. In this work, the feasibility of high beam energy SEM is investigated through a case study of 25nm wide Cu interconnects. Also an optimization of SEM conditions is carried out using a Monte Carlo method based three dimensional SEM simulating tool. The capability of SEM based method for sub-surface void observation is confirmed by comparing top-down SEM image with cross section analysis. According to the Monte Carlo based optimization, for interconnects with 20-35nm line width, it is clarified that BSE imaging with beam energy of 8-10keV leads optimum sub-surface void visibility. In addition, authors evaluated the possibility of void size expectation, and it is confirmed that void size is reflected as signal intensity in SEM images.

This paper analyses the demand for housing in Turkey, incorporating public housing provision. The housing provision by Housing Development Administration of Turkey (HDA-the original name is Toplu Konut Idaresi-TOKI) has been argued whether it effectively provides social housing for the poor. The question has been investigated by a model of demand for housing. A model of housing is established, wherein the demand for housing is assumed to be a function of income, price and population. Foreigners’ demand and the ratio of mortgage credits have been included as explanatory variables. To test the impact of housing provision by HDA, the ratio of total houses provided by HDA has been included in the model. The model has been tested by provincial-based data. The results show that the regional income and wealth, population, and foreigners' demand have positive impact, and the price has negative impact on the demand for housing, while the mortgage loans appeared to be insignificant. Public housing towards low-income groups does not create any impact on the housing market, while the ones targeting middle-income groups seem to substitute 15% of market supply. The originality of this paper is twofold: Firstly, the paper establishes an original model to analyses the demand for housing in Turkey. Secondly, the impact of HDA housing is of value to analyze to what extent the Agency is a vehicle for social housing.

A standardized process used for fabrication of CdTe solar cells was varied by increasing the substrate temperature during CdTe layer nucleation from approximately 460°C to 610°C and by increasing the CdTe sublimation vapor source temperature. Higher substrate temperatures increase device efficiency, but cause significant CdS re-sublimation. This effect was eliminated by using a Mg 1−x Zn x O window layer that also has higher transparency. Elevated CdTe source temperatures were found to increase contamination in the deposition system but did not further improve device efficiency. The improvement using high substrate temperatures is attributed to larger CdTe grains and better crystalline quality. TEM cross section analysis, X-ray diffraction measurements and device results are presented.

The purpose of this study is to evaluate the flexural behavior of Reinforced Concrete (RC) beams strengthened with prestressed Carbon Fiber Reinforced Polymers (CFRP) plates and to suggest the analytic equations of flexural capacity calculation for strengthening design. The evaluation of flexural behavior is carried out by parameter study experiments and the derived design equations are verified by the experimental results. The experimental parameters are concrete compressive strength, tensile reinforcement ratio, and prestressing level. Failure and fracture modes are observed and the efficiency of different CFRP prestressing level is studied. The results show that the non-prestressed specimens fail by spalling of the CFRP plate from the RC beam, while prestressed specimens fail due to CFRP plate failure. The presented equations of flexural capacity for RC beams strengthened with prestressed CFRP plates are shown to be sufficiently accurate in predicting flexural strengthening effectiveness of RC beams.

The purpose of this research was to propose housing estate planning that applies 3D spatial information to DAS housing estate planning program and to enhance applicability of 3D spatial analysis. In addition, this research evaluated the applicability of 3D spatial information to site planning of Korea Land and Housing Corporation and developed models for the purpose of applying the spatial information efficiently. Moreover, we tested applicability of LiDAR that can allow 3D spatial information to be more efficient and accurate. The results from cross section analysis implies that LiDAR has higher usability than existing geographic information. Additionally, this study shaded light on the suggested system development model that can simulate location or height of an apartment house by spatially analyzing difference between before-and-after site development.

Although high-density lipoprotein cholesterol (HDL-C) is considered protective against cardiovascular disease (CVD), no causal relationship has been demonstrated. Since HDL-C comprises a group of heterogeneous subfractions, they might have different effects on atherosclerosis. Our objective is to

The transition to lead-free materials within the electronics industry has raised the question of solder joint reliability for automotive applications. Traditional analysis methods like shear testing and light microscopic cross section analysis do not offer explanations for different damage appearances of solder joints that seem to have same material properties, same production and aging history. A better understanding of microstructural properties and changes will help to solve those questions. Therefore, EBSD is used to analyze the grain structure of solder joints in the as-soldered state and after different aging conditions. In this paper a test program that is just being carried out at the Volkswagen Lab is summarized and first results of texture analysis are presented.

A two-dimensional cross-section analysis program based on the finite element method has been developed for composite blades with arbitrary cross-section profiles and material distributions. The modulus weighted approach is used to take into account the non-homogeneous material characteristics of advanced blades. The CLPT (Classical Lamination Plate Theory) is applied to obtain the effective moduli of the composite laminate. The location of shear center for any given cross-sections are determined according to the Trefftz' definition while the torsion constants are obtained using the St. Venant torsion theory. A series of benchmark examples for beams with various cross-sections are illustrated to show the accuracy of the developed crosssection analysis program. The cross section cases include thin-walled C-channel, Ibeam, single-cell box, NACA0012 airfoil, and KARI small-scale blades. Overall, a reasonable correlation is obtained in comparison with experiments or finite element analysis results.

Bitumen is used as anticorrosion to protect steel armor wires of subsea cables and umbilicals. Because bitumen’s viscoelastic behavior influences the mechanical properties of cables, it is desirable to include bitumen in mechanical cable analyses. For this purpose, the author and his colleagues have in a previous scientific paper presented a newly developed laboratory instrument for identification of bitumen’s viscoelastic properties. The present paper derives an improved mathematical model for how to establish bitumen’s viscoelastic properties from the sensor measurements of the laboratory instrument. It is proved mathematically that the model of the previous paper and the model of the present paper give identical results when bitumen has shear modulus of small magnitude. The difference between the two models grows with increasing

A fiber-based approach is adopted to study the cross-sectional behavior of concrete-filled steel tubes subjected to monotonic and cyclic loading. Constitutive behavior of the cross-section is formulated by explicitly dividing the section into fibers, and uniaxial stress–strain rules for steel and concrete are defined. Interaction curves, Moment–Thrust–Curvature (M–P–φ) relations and Moment–Thrust–Strain (M–P–ε) relations are developed for circular and box-shaped in-filled sections based on fiber analysis. A fiber model is also developed to describe the nonlinear response of concrete-filled steel tubes subjected to cyclic loading. M–P–φ relations are developed for arbitrary loading histories using this simple yet reliable approach. Results are compared with the numerical and experimental data available in published literature, and the accuracy of the proposed model is thus ascertained.

An analytical prediction on flexural response of reinforced concrete (RC) beams strengthened with steel plates is presented in this paper. The method used in this study is based on theoretical moment-curvature determination which able to determine the complete response of reinforced concrete cross section subjected to monotonic flexural load. A computer program named Reinforced Concrete Cross Section Analysis (RCCSA) was developed and utilized to facilitate the computation process. Two types of flexural strengthening (tension-face and web bonded steel plates) were analyzed using the software and then compared with the experimental result. Result validation using existing available software was also carried out using Respone-2000 software. The comparison shows that the analytical model can be used to predict the flexural response of strengthened reinforced concrete cross section with a good accuracy.

This paper describes a methodology for simultaneous topology and material optimization in optimal design of laminated composite beams with eigenfrequency constraints. The structural response is analyzed using beam finite elements. The beam sectional properties are evaluated using a finite element based cross section analysis tool which is able to account for effects stemming from material anisotropy and inhomogeneity in sections of arbitrary geometry. The optimization is performed within a multi-material topology optimization framework where the continuous design variables represent the volume fractions of different candidate materials at each point in the cross section. An approach based on the Kreisselmeier–Steinhauser function is proposed to deal with the non-differentiability issues typically encountered when dealing with eigenfrequency constraints. The framework is applied to the optimal design of a laminated composite cantilever beam with constant cross section. Solutions are presented for problems dealing with the maximization of the minimum eigenfrequency and maximization of the gap between consecutive eigenfrequencies with constraints on the weight and shear center position. The results suggest that the devised methodology is suitable for simultaneous optimization of the cross section topology and material properties in design of beams with eigenfrequency constraints.

A simple and efficient ‘complete dynamic approach’ is proposed, and named GBT-D, to evaluate a suitable basis of modes for the elastic analysis of thin-walled members in the framework of Generalized Beam Theory (GBT). The basis includes conventional and non-conventional modes, the latter accounting for transverse extension and membrane shear strain of the plate elements forming the cross-section, which identically vanish in the former set. The method relies on the solution of two distinct eigenvalue problems, governing the in-plane and the out-of-plane free oscillations of a segment of a thin-walled beam. Both the eigenvalue problems, differential in origin, and defined on a one-dimensional spatial domain, are transformed into an algebraic problem by means of a discretization carried out at the cross-section middle line. Numerical examples are then presented to outline the ease of use of the proposed method considering a single plate, an open cross-section and a partially closed one. Member analyses are also performed for the simplest boundary conditions, to validate the accuracy of the proposed GBT-D approach against finite element method results and analytical solutions, highlighting the importance in including the non-conventional modes.

In this paper electricity consumption of household appliances in Austria is investigated. To extract the impact of various parameters, two different approaches are compared: a time series from 1960-1995 and a cross-section analysis. These analyses lead to the following results: the price elasticity is virtually zero; the income elasticity is high but decreasing. The major conclusion is that with respect to appliance electricity consumption the rebound-effect is low and, hence, efficiency is the most important slower of electricity consumption. Therefore, standards, labelling, and other instruments focusing on an increase of efficiency are the most important tools of energy policy for this end use.

This paper presents a case study in the structural analysis of a non-bonded flexible riser cross-section. This study was initiated by the International Ship and Offshore Structures Congress (ISSC), Committee V7-Slender Marine Structures and is briefly described in the 1994 report presented in St John's, Newfoundland, Canada. The paper provides full documentation of the case study. Analytical results were provided by 10 different institutions for a Coflexip flexible riser design. These results are compared with available experimental data. Despite the complexity of the flexible riser cross-section, the various methods used by the participants broadly agree with the experimental data for the axial-torsional structural response provided that layer interaction was taken into account in the various models. However, significant differences in the results were observed with the flexural structural response.

Fault Tree Analysis (FTA) is the most commonly used technique for causal analysis in risk and reliability studies. In this paper, the failure mechanism of the plastic package integrated circuit (SRAM) was researched using fault tree analysis method. The failure mode of the plastic package integrated circuit (SRAM) was open, which was taken as the top event. The fault tree of the plastic package integrated circuit was built. The main cause leading to failure was analyzed basing on the fault tree. And cross section analysis was performed on the failed sample to validate the analysis result. And corresponding preventive measures could also be presented according as fault tree analysis.

Umbilicals are composite cables responsible for communication, control and power supply of offshore systems for oil exploitation. They can be composed of elements such as power and signal cables, hoses, tubes and fiber optics. Due to their critical role of providing control and power, umbilicals properties and operational limits must be correctly calculated in order to prevent failures, which can be costly and harmful to the environment. In order to address these needs, the main goal of this paper is to study the viability of using a finite element analysis tool for calculating the allowable bending radius (ABR) and the crush resistance of these cables. Using this tool, the engineer can have a sound basis for choosing the best cross section design at early stages of the project. The ABR is particularly important at the point where the umbilical touches the seabed, named touchdown point (TDP). This parameter limits the possible operational configurations for the cable and has a significant influence in its fatigue lifespan. Currently, the methods used to predict the ABR of thermoplastic umbilicals are mostly empirical and/or based on samples, but, as we go to deeper areas — as the recent ultra-deep water field discoveries in Brazil, Angola and others — more accurate ways of estimating this parameter are needed. Another effect of the higher water depths is the increase of tension on umbilicals during installation. Therefore, tensioners with higher load capacity are needed, requiring umbilicals with higher crush resistance. Sample testing during a qualification program is the main method to obtain the value of this parameter, but is costly. Due to its reliability and relative low costs compared to sample testing, the use of a finite element tool is an attractive alternative for obtaining these limits. In this paper, crush resistance and ABR will be calculated for thermoplastic umbilicals — the most common type of umbilical used in Brazilian offshore oil exploitation — and the results will be compared with the ones achieved by traditional methods. This comparison shows the applicability of using finite element analysis for determining these parameters.

This paper presents a novel framework for simultaneous optimization of topology and laminate properties in structural design of laminated composite beam cross sections. The structural response of the beam is evaluated using a beam finite element model comprising a cross section analysis tool which is suitable for the analysis of anisotropic and inhomogeneous sections of arbitrary geometry. The optimization framework is based on a multi-material topology optimization model in which the design variables represent the amount of the given materials in the cross section. Existing material interpolation, penalization, and filtering schemes have been extended to accommodate any number of anisotropic materials. The methodology is applied to the optimal design of several laminated composite beams with different cross sections. Solutions are presented for a minimum compliance (maximum stiffness) problem with constraints on the weight, and the shear and mass center positions. The practical applicability of the method is illustrated by performing optimal design of an idealized wind turbine blade subjected to static loading of aerodynamic nature. The numerical results suggest that the proposed framework is suitable for simultaneous optimization of cross section topology and identification of optimal laminate properties in structural design of laminated composite beams.

The purpose of this study is to investigate the relationship between the profitability of the firm and its R&D expenditures. We separate R&D expenditures in two main categories, R&D that focuses on the product differentiation and R&D that concerns improvements in production process. The latter leads to more efficient production, which can be measured by labour productivity. We estimate our model using cross section analysis and test the significance of each one of rhe R&D expenditures in firms profitability. Our model was applied to the Greek chemical industry, for a data set of 124 enterprises, in two distinct years, 1991 and 2001. Our findings support that the role of productivity is growing within time.

An empirical investigation of the relationship between advertising to sales ratio, market share and firm profitability was carried out. Cross section analysis was used over 36 companies that produce fast moving consumer goods, for the year 2002. This paper finds that market share has a positive impact on firm profitability. In contrast to our expectation, the influence of market share is greater than that of advertising to sales ratio. To further examine the contribution of each explanatory variable after the other has been included in the model, the partial F?test was used. The obtained results verify the cross section analysis results.

Many large universities require freshman to live in dormitories on the basis that living on campus leads to better classroom performance and lower drop out incidence. Large universities also provide a number of academic services in dormitories such as tutoring and student organizations that encourage an environment conducive to learning. A survey was administered to college students at a large state school to determine what impact dormitory living has on student performance. We use a handful of instrumental variable strategies to account for the possibly endogenous decision to live on campus. We find a robust result across model specifications and estimation techniques that on average, living on campus increases GPA by between 0.19 to 0.97. That is, the estimate for the degree of improvement to student performance caused by living on campus ranges between one-fifth to one full letter grade.

This paper summarises the state of two research phases within the scope of the IEA Task 40 / Annex 52 "Towards Net Zero Energy Solar Buildings" [1]. The first objective is a cross section analysis of a comprehensive collection of more than 280 international zero energy buildings. The aim is to show trends, motives of actors, as well as their method to reach the zero energy balance. Secondly, an indepth study shows a rough analysis and characteristics of 50 exemplary Nets ZEBs from different countries and climate regions, as well as their combinations of measures concerning energy efficiency and renewable energy supply. It is shown that diverse actors with miscellaneous motives have lead to a lot of different building variations. Typical strategies can be assigned to the typology groups "small residential building", "apartment building" and "non residential building". Net ZEBs are much more energy efficient than average buildings which were built according to national construction and energy regulations. None of the leading Net ZEB examples exist without generation of PV electricity. Trends give an outlook of current and possible future combinations of technologies and passive measures for the realization of (future) net zero energy buildings. 1. The Occasion

The analysis process and methods of a failure chip capacitor have been introduced by a failure analysis case for an actual chip capacitor with visual inspection, cross section analysis and SEM & EDS analysis. The analysis results show that the parallel resistance characteristic existed in chip capacitor is main cause for failure; The crack existed in ceramic dielectric materials between two electrodes of multilayer capacitor was arisen from chip capacitor manufacture obviously. The contribution of failure analysis to quality control of manufacturing process of semiconductor was also displayed.

The assumption that the calculation of a ratio generates a useful number is widespread among analysts. The recent literature on financial statement analysis has highlighted this assumption and raised doubts about its validity on both theoretical and empirical grounds. This paper aims both to summarise and extend this discussion. An examination of the literature is followed by empirical work based around UK data on the brewing industry. A concluding section assesses the relevance of this strand of research for the practice of financial statement analysis.

Basic annual cross sections of market on accounting values are estimated in levels and returns using a 30 US firm by 50 year panel of data. Log transformations of the levels data are shown to produce an improved statistical specification. Deflated returns models are shown to suffer from other problems of inference. The nature of the implicit assumption in cross section analysis that firm's in the sample have a common data generating processes is discussed.

Este trabalho investiga a coerência no processo de diversificação corporativa via fusões e aquisições (F&A), e analisa as razões pelas quais a firma tende, na maioria das vezes, a incorporar ao seu portfolio atividades relacionadas às já existentes. Com base na concepção "penrosiana" da firma, o trabalho argumenta que por intermédio das operações de F&A, a firma, embora tenha a opção de realizar um caminho conglomerado de diversificação, e em alguns casos isto ocorra, tende a imprimir uma diversificação não aleatória (coerente) em resposta a condicionantes internos definidos pela natureza específica de suas características produtivas e tecnológicas. O trabalho fornece suporte empírico para os argumentos apresentados através de um estudo cross-section baseado numa amostra de 106 empresas de origem norte-americana, líderes da indústria manufatureira, e as operações de F&A por elas desenvolvidas nos EUA no período 1990-1999. This paper sheds light on the coherent nature of the diversification process of firms through mergers and acquisitions, and analyses the reasons why firms tend to include related activities in their production portfolios. Based on Penrose's ideas, it argues that even through M&A transactions, firms tend to determine a coherent (non-random) path of growth due to the internal conditionings defined by their productive and technological characteristics. The paper gives empirical support for these arguments through a cross section analysis, based on a sample of 106 big corporations from the manufacturing industry in the USA and their M&A transactions carried out in the period 1990-1999.

Data observation and cross-section analysis reached the following statistical conclusions. First, the information system development cost, had a positive correlation with the loan and bills discounted in each bank, and the total assets. Second, internal system development personnel and the system operation personnel were not always accorded the privileges of other sector personnel. Therefore, there were few possibilities for these personnel to move between banks through the labor market. Finally, banks with independent strategy, which do not take the guidelines from the Bank of Japan and governments into account, invest in information systems more positively accompanied with the increase of the loan arid bills discounted and the total assets than banks of the dependent type.

On September 8-9, 2005, representatives of the Kansas Department of Health and Environment (KDHE), the Commodity Credit Corporation of the U.S. Department of Agriculture (CCC/USDA), and Argonne National Laboratory met at the KDHE's offices in Topeka to review the status of the CCC/USDA's environmental activities in Kansas. A key CCC/USDA goal for this meeting was to discuss the recent (Phase III) environmental studies performed by Argonne at Everest, Kansas, and to obtain KDHE input on the selection of possible remedial approaches to be examined as part of the Corrective Action Study (CAS) for this site. Argonne distributed a brief Scoping Memo (Argonne 2005) to the CCC/USDA and the KDHE before the meeting to facilitate the intended pre-CAS discussions. As a result of the September meeting, the KDHE recommended several additional activities for the Everest site, for further assistance in identifying and evaluating remedial alternatives for the CAS. The requested actions include the following: (1) Construction of one or more additional, strategically located interpretive cross sections to improve the depiction of the hydrogeologic characteristics affecting groundwater and contaminant movement along the apparent main plume migration pathway to the north-northwest of the former CCC/USDA facility. (2) Development of technical recommendations for amore » stepwise pumping study of the Everest aquifer unit in the area near and to the north of the Nigh property. (3) Identification of potential locations for several additional monitoring wells, to better constrain the apparent western and northwestern margins of the existing groundwater plume. This report presents an update on efforts of the CCC/USDA and Argonne to address the KDHE concerns, and it proposes several additional actions for consideration.« less

This report studies the change in performance of Bolivian State Owned Enterprises (SOEs) that have been transferred to the private sector. The paper focuses particularly on how ownership affects management by measuring the characteristics of management and relating them to both ownership structure and performance. It argues that the characteristics of private management that follow privatization are a key factor in determining the effects of privatization on performance. To determine the impact of privatization on the performance of the 31 firms studied, the authors performed two ratio analyses, one with unadjusted and the other with adjusted ratios. For this purpose, they undertook two regression analyses, one with panel data and the other with a cross section analysis. Two methods were used to conduct privatization of Bolivian SOEs, and the process took place in three stages. The methods were traditional, or standard, privatization and capitalization. Traditional privatization consisted of the complete transfer (assets and shares) to the private sector of companies operating in competitive markets. Capitalization involved attracting private firms to invest in and manage key SOEs. SOEs were not sold outright. Instead, private investors gained managerial control but no more than 50 percent of equity.

The authors describe a method that is useful for defining realistic looking models of complex scattering structures with faired junctions. The resulting models are also well suited for HF radar cross section (RCS) analysis. It is shown that the envelope technique is particularly useful for efficiently computing and displaying full volumetric RCS patterns. >

While deprocessing is an excellent method for identifying many defects and relating them to electrical characteristics, a cross-section often provides more information about the defect itself. For example, the point in a wafer process at which a particle was introduced can be difficult to determine with deprocessing, but is usually obvious in a cross-section view. Cross-sections also provide information about certain types of defects that are inaccessible by deprocessing. For example, failures that occur at the bottom of etched holes such as vias and contacts are not readily observed after deprocessing. Issues that involve etch contours or the thicknesses of thin films are also not usually resolved by deprocessing. For many assembly-related defects internal to the package, a cross-section is the only way to directly observe a problem.

Cross sections of textured BaTiO3-based thick films prepared by screen printing were successfully analyzed by electron backscatter diffraction and scanning electron microscopy. The textured thick films were prepared by repeating the screen printing and firing processes three times. During the firing of the third layer, the calcined powder formed round particles that were integrated into the grain. The results of crystal direction map analysis of the cross sections of the thick films showed that the degree of orientation increased as the firing time increased. This tendency agrees with the change in the value of the Lotgering factor. Many 111 double twins were observed in the textured thick films, which may have facilitated the formation of the textured BaTiO3 thick film.

The last two decades have seen a mass of studies of the impact of transnational corporations (TNCs) on host less developed countries (LDCs). A central issue in any discussion of the impact of TNCs is ‘Does ownership matter?’. Do foreign subsidiaries behave differently from locally-owned firms and if so, what are the implications of such differences for development?