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This study presents the investigation of magnetic dipole transition lines of W13+ ions in the wavelength range of 200–700 nm at a low-energy electron beam ion trap. Seventeen lines emitted from W13+ ions have been observed with three being reported experimentally for the first time. The atomic structure calculation and spectra simulation of W13+ ions have been carried out using the multiconfiguration Dirac–Hartree–Fock method combined with the relativistic configuration interaction approach and the collisional–radiative model, respectively. The theoretical calculations are in reasonable agreement with the experimental observations, and most of the observed lines have been identified. [ABSTRACT FROM AUTHOR]

The X-ray spectra of L-shell transitions in Neon-like Xenon ion (Xe44+) have been precisely measured at the Shanghai Electron-Beam Ion Trap using a high-resolution crystal spectrometer. Focusing on the line-intensity ratio of the 3F {2p6-(2p51/23s1/2)J=1} and 3D {2p6-(2p53/23d5/2)J=1} lines (3F/3D), our measurements have achieved remarkable precision improvements over the previous studies. These spectra have been simulated using the collisional-radiative model (CRM) within the Flexible Atomic Code, showing good agreement with the measurements. The previously reported discrepancies, approximately ranging from 10% to 20%, have been significantly reduced in this work to below 1.4% for electron-beam energies exceeding 6 keV and to around 7% for lower energies. Furthermore, our analysis of population fluxes of the involved levels reveals a very high sensitivity of the 3F line to radiation cascades. This suggests that the current CRM, which conventionally excludes interionic population transfer processes, may underestimate the population of the upper level of the 3F line and the cascade-related higher levels, thus explaining the remaining discrepancies. These findings provide a solid foundation for further minimizing these discrepancies and are crucial for understanding the atomic structure and plasma model of these ions. [ABSTRACT FROM AUTHOR]

Spectral lines of the magnetic-dipole transition between the 3 d 2 D 3 / 2 , 5 / 2 levels of K-like Kr17+, Zr21+, Nb22+, Mo23+, and Ru25+ ions were measured in a compact electron beam ion trap. By means of dedicated calibration methods, the transition wavelengths of Kr17+, Zr21+, and Mo23+ ions reduce uncertainties by at least one order of magnitude and the wavelengths of Nb22+ and Ru25+ ions are measured for the first time at a few ppm level. In addition, the fine-structure energy splittings were systematically calculated using the multiconfiguration Dirac–Hartree–Fock method combined with the relativistic configuration interaction approach. The contributions of the core-valence and core-core electron correlations, the Breit interaction and QED effect were discussed in detail. The results show that it is essential to include deep core-valence correlation of L -shell and core-core valence correlation of 3 p subshell to obtain an agreement better than 0.15% with existing experimental values. The calculation model can be performed to predict the wavelength within a high accuracy for a wide range of potassium-like ions. [ABSTRACT FROM AUTHOR]

In this paper, we report on optical lines of Sc-like Kr15+ and Br14+ observed using a low-energy electron beam ion trap. Within the spectral range of 220–590 nm, a total of 18 spectral lines from these two ions were identified, 12 of which were reported for the first time. To determine the energy levels, the multi-configuration Dirac–Hartree–Fock method and relativistic many-body perturbation theory are employed. The excitation energies for the 19 lowest levels arising from 3d3 ground configuration of Kr15+ and Br14+ ions are presented. Comparing the theoretical wavelengths with the experimental values, a good agreement is observed with an average deviation of less than 1.1%. However, for a few lines, discrepancies larger than 2.0% are observed. The present experimental results could be reference data for further theoretical investigations of the multi-valence electron ions. [ABSTRACT FROM AUTHOR]

We have experimentally determined the electron collisional excitation cross-sections for several 3d→4f and 3d→5f excitations in Ni- to Ge-like Au at energies of ∼ 0.4, 1, 2, and 3 keV above threshold energy, ET, for the 3d→4f excitations (ET ∼ 2.5 keV) and ∼ 0.2, 1, and 2 keV above threshold energy for the 3d→5f excitations (ET ∼ 3.3 keV). The cross-section measurements are possible by using the GSFC micro-calorimeter to record emission spectra from beam plasmas created in the Livermore EBIT-I electron beam ion trap. The cross-sections are experimentally determined from the ratio of the measured intensities of the collisionally excited lines to the intensities of the radiative recombination lines in monoenergetic electron distribution EBIT-I plasmas. The effects of polarization and Auger processes in the beam plasmas are accounted for in the cross-section determination. Experimentally determined cross-sections are compared with those from HULLAC, DWS, and FAC calculations. The measurements exhibit significant differences with the calculations of these excitation cross-sections. [ABSTRACT FROM AUTHOR]

This work reported the investigation of optical spectra of Rh-like Xe9+ and Ru-like Xe10+ ions at a low-energy electron beam ion trap. The line from 4d92D3/2–2D5/2 M1 transition of Xe9+ ions was remeasured, the wavelength of which was determined to be 598.365(5) nm, and the uncertainty was significantly improved. In the region of 200–700 nm, four spectral lines emitted from Xe10+ ions were directly observed for the first time. The relativistic many-body perturbation method was adopted for the investigation of fine structure in Xe10+ ions. The theoretical and experimental results were in good agreement within 2%, and the four observed lines of Xe10+ ions were identified. [ABSTRACT FROM AUTHOR]

Purpose: The article aims to propose a model for enterprise value management for micro, small and medium-sized entities. In literature, the concept of enterprise value management is commonly associated with large organizations that possess well-established accounting, financial, or controlling departments. Furthermore, they have the necessary potential and resources to implement a fairly complex enterprise value management system. The situation is different for small and medium-sized entities. These businesses often do not have their own accounting department, outsourcing accounting to external providers, and they tend to see accounting as a necessary evil. The purpose of the model is to define the foundations of value management in SMEs and develop a simplified, organizationally effective and cost-efficient solution that could become the first step towards value management in such entities. Design/methodology/approach: The proposed recast financial statements will provide clearer information on the financial condition of economic operators. Findings: The financial statements were analysed in terms of the availability of information necessary for value management in a group of small and medium-sized enterprises. Financial statements prepared in accordance with the Accounting Act or IFRS were found not to provide the information necessary to manage the value of the company, hence the proposal for its transformation and appropriate improvements. Practical implications: The presented model can be applied by a group of small and mediumsized entities that will be interested in multiplying the value for the owners and that do not have the appropriate background in the form of finance and accounting departments. [ABSTRACT FROM AUTHOR]

Measurements of the L-shell X-ray emission of fluorine-like europium ions (Eu54+) were made under controlled laboratory conditions on the EBIT-I electron beam ion trap at Livermore using an X-ray calorimeter, extending such measurements to the middle of the rare earth elements. Comparing the calorimeter spectra with atomic data from the flexible atomic code, we have identified and analyzed several prominent n = 3 → n = 2 transitions, including one two-electron, one-photon core changing transition and one electric quadrupole transition. We find that the measured energies are typically up to several eV higher than predicted. [ABSTRACT FROM AUTHOR]

The X-ray spectra of L-shell transitions in Neon-like Xenon ion (Xe44+) have been precisely measured at the Shanghai Electron-Beam Ion Trap using a high-resolution crystal spectrometer. Focusing on the line-intensity ratio of the 3F {2p6-(2p51/23s1/2)J=1} and 3D {2p6-(2p53/23d5/2)J=1} lines (3F/3D), our measurements have achieved remarkable precision improvements over the previous studies. These spectra have been simulated using the collisional-radiative model (CRM) within the Flexible Atomic Code, showing good agreement with the measurements. The previously reported discrepancies, approximately ranging from 10% to 20%, have been significantly reduced in this work to below 1.4% for electron-beam energies exceeding 6 keV and to around 7% for lower energies. Furthermore, our analysis of population fluxes of the involved levels reveals a very high sensitivity of the 3F line to radiation cascades. This suggests that the current CRM, which conventionally excludes interionic population transfer processes, may underestimate the population of the upper level of the 3F line and the cascade-related higher levels, thus explaining the remaining discrepancies. These findings provide a solid foundation for further minimizing these discrepancies and are crucial for understanding the atomic structure and plasma model of these ions.

We report measurements of hypersatellite radiation of argon ions in the electron energy region of 5200 eV to 7500 eV. Here, we observed a strong enhancement of this hypersatellite  K α h  production. Trielectronic recombination (TR) is discussed as a possible channel for  K α h  production leading to this enhancement where main TR resonances are expected to occur. Data analysis was mainly based on the extracted intensity ratio of hypersatellite  K α h  to  K α  lines ( K α h / K α ). In addition, the collisional excitation and the collisional ionisation of the K-shell ions were modeled as main background processes of the K α  X-ray production. The  K α h / K α  intensity ratio shows a significant rise around 6500 eV electron energy by a factor of about two above the background level. This observation is compared with calculations of the expected electron energies for the resonant  K α h  emission due to the KK TR process. The observed rise as a function of the electron collision energy, which occurs in the vicinity of the predicted TR resonances, is significantly stronger and energetically much wider than the results of theoretical calculations for the TR process. However, the experimental evidence of this process is not definitive. [ABSTRACT FROM AUTHOR]

Extreme ultraviolet spectra of Na-like and Mg-like Os and Ir were recorded at the National Institute of Standards and Technology using a grazing incidence spectrometer. We report a method in EBIT spectral analysis that reduces signals from contaminant lines of known or unknown origin. We utilize similar ion charge distributions of heavy highly charged ions that create similar potentials for lighter contaminating background elements. First-order approximations to ion distributions are presented to demonstrate differences between impurity elements with and without heavy ions present. [ABSTRACT FROM AUTHOR]

In an effort to measure electron-impact ionization (EII) cross-sections of He-like F e 24 + at the electron beam ion trap (EBIT) facility of the National Institute of Standards and Technology (NIST), we have experimentally determined the corrections to the nominal beam energy determined by the voltages applied to the EBIT. High-resolution X-ray spectra were recorded at nominal electron beam energies between 6660 eV and 6750 eV using X-ray microcalorimetry based upon an array of 192 transition-edge sensors (TES). A large-scale collisional-radiative simulation of the non-Maxwellian EBIT plasma using relevant atomic data calculated with Flexible Atomic Code allowed us to determine the space-charge correction due to the electron beam including the neutralization factor by the ion cloud of the EBIT. [ABSTRACT FROM AUTHOR]

In electron–ion collisions, recombination processes play a very important role. Recently, multielectron recombination processes have been highly investigated, as they carry information about electron–electron interaction. Among them, the most basic process is dielectronic recombination (DR). The research presented here was conducted using an EBIT at Jagiellonian University. Using X-ray spectroscopy, we conducted research into K-LL, K-LM, K-LN, K-LO and K-MM resonances. The aim of this study was to investigate the contribution of the intershell higher-order recombination processes in collected spectra. A good resolution for the K-LL DR spectrum made it possible to distinguish structures for He- up to C-like Ar ions. [ABSTRACT FROM AUTHOR]

In this work, we report a spectroscopy measurement of Ru 21 + to Ru 24 + ions in the optical region using a low energy electron beam ion trap. Twelve lines were observed. The multiconfiguration Dirac–Hartree–Fock and relativistic configuration interaction methods were used to calculate the atomic level energies and the transition rates. With the assistance of the theoretical results, eleven magnetic dipole lines were identified. The experimental results provide new reference data for further theoretical investigations of the complex ions. [ABSTRACT FROM AUTHOR]

Wavelength calibration in diffraction spectroscopy typically depends on identifying strong, well-known lines in the recorded spectra and fitting a calibration function to them. In this paper, we outline a novel method (order penalization) for improving spectroscopic calibrations by extending non-linear least squares fitting of the calibration curve. The method introduces an extra term into the minimized quantity that penalizes disagreement in the positions of spectral lines observed in multiple diffraction orders. The primary advantage of this method is that the lines used do not have to be identified, except for establishing the fact that they are different orders of the same line. This increases the number of constraints on the calibration curve, potentially in spectral regions where no regular calibration lines are available. The mathematical basis of this method is described, and the performance of this method is evaluated on simulated data and experimental data from the National Institute of Standards and Technology (NIST) Electron Beam Ion Trap. We demonstrate the effectiveness of the method on the spectra of highly charged Ag-like Re 28 + and nearby charge state ions. • Calibration uncertainty can be reduced when lines are seen in multiple orders. • Monte Carlo simulations were used to profile the method's performance. • In experiments, the method has decreased calibration uncertainty by more than 66 %. [ABSTRACT FROM AUTHOR]

Стаття присвячена актуальним питанням визначення особливостей функціонування комерційних підприємств України в умовах сучасного бізнес-середовища. Розглянуто та проаналізовано категорії зареєстрованого бізнесу під час воєнних дій на території України за березень 2022 року з інформаційного порталу фінансової та аналітичної статистики «Опендатабот». Визначено основі типи комерційних підприємств та візуалізовано схеми функціонування комерційного підприємства виробничого типу (тип 1), комерційного підприємства оптово-роздрібного типу (тип 2), комерційного підприємства науково-технічної діяльності (тип 3) та комерційного підприємства зовнішньо-економічної діяльності (тип 4). Визначено особливості функціонування кожного типу комерційного підприємства, позитивні та негативні фактори впливу внутрішнього та зовнішнього середовища. Розроблено уніфіковану синергетичну модель функціонування сучасних комерційних підприємств та визначено ризики, які впливають на ефективне функціонування комерційного підприємства і отримання відповідних фінансових результатів від ведення господарської діяльності.

Extreme ultraviolet spectra of Na-like and Mg-like Os and Ir were recorded at the National Institute of Standards and Technology using a grazing incidence spectrometer. We report a method in EBIT spectral analysis that reduces signals from contaminant lines of known or unknown origin. We utilize similar ion charge distributions of heavy highly charged ions that create similar potentials for lighter contaminating background elements. First-order approximations to ion distributions are presented to demonstrate differences between impurity elements with and without heavy ions present.

We report measurements of hypersatellite radiation of argon ions in the electron energy region of 5200 eV to 7500 eV. Here, we observed a strong enhancement of this hypersatellite Kαh production. Trielectronic recombination (TR) is discussed as a possible channel for Kαh production leading to this enhancement where main TR resonances are expected to occur. Data analysis was mainly based on the extracted intensity ratio of hypersatellite Kαh to Kα lines (Kαh/Kα). In addition, the collisional excitation and the collisional ionisation of the K-shell ions were modeled as main background processes of the Kα X-ray production. The Kαh/Kα intensity ratio shows a significant rise around 6500 eV electron energy by a factor of about two above the background level. This observation is compared with calculations of the expected electron energies for the resonant Kαh emission due to the KK TR process. The observed rise as a function of the electron collision energy, which occurs in the vicinity of the predicted TR resonances, is significantly stronger and energetically much wider than the results of theoretical calculations for the TR process. However, the experimental evidence of this process is not definitive.

The 4s24p 2P3/2â€"2P1/2 magnetic dipole transition in Ga-like ions is interested in developing of high precise highly charged ion clock (Yu and Sahoo 2019 Phys. Rev. A 99 022513). In this work, we present direct observations of the transition in Mo11+ and Ru13+ ions at an electron beam ion trap. Internal and external calibration methods are used for determining the wavelength of the Mo11+ and Ru13+ lines, respectively. Both measurements reach precision levels of a few ppm. Compared with the available values, the current results significantly improve the experimental uncertainty. [ABSTRACT FROM AUTHOR]

In this work, we report a spectroscopy measurement of Ru21+ to Ru24+ ions in the optical region using a low energy electron beam ion trap. Twelve lines were observed. The multiconfiguration Dirac–Hartree–Fock and relativistic configuration interaction methods were used to calculate the atomic level energies and the transition rates. With the assistance of the theoretical results, eleven magnetic dipole lines were identified. The experimental results provide new reference data for further theoretical investigations of the complex ions.

In electron–ion collisions, recombination processes play a very important role. Recently, multielectron recombination processes have been highly investigated, as they carry information about electron–electron interaction. Among them, the most basic process is dielectronic recombination (DR). The research presented here was conducted using an EBIT at Jagiellonian University. Using X-ray spectroscopy, we conducted research into K-LL, K-LM, K-LN, K-LO and K-MM resonances. The aim of this study was to investigate the contribution of the intershell higher-order recombination processes in collected spectra. A good resolution for the K-LL DR spectrum made it possible to distinguish structures for He- up to C-like Ar ions.

The purpose of this paper is to evaluate the effect of Covid-19 pandemic on firms' performance with a special focus on companies whose shares form the MBI10 index at the Macedonian Stock Exchange. The objective of the study is to examine a set of firms' characteristics implying the firms' performance, such as: ROA, ROE, EBIT, profit margin, leverage, liquidity, share price and dividend per share in order to determine the difference prior and post Covid-19 pandemic. The hypotheses are tested according to the constructed model and, based on financial data of companies from MBI10 index, descriptive and regression analysis is used in order to investigate the pandemic impact on firms' performance. The results and conclusions reveal the extent of Covid-19 pandemic influence on firms' performance. This paper contributes to the limited literature by providing empirical evidence on the impact of the ongoing pandemic on the firms' performance in the Macedonian economy. [ABSTRACT FROM AUTHOR]

The paper discusses ways of measuring the financial performance of businesses. The aim is to determine to what extent the form of profit calculation influences value of return on assets (hereinafter referred to as ‘ROA’), which is frequently used as an indicator for measuring financial performance. The theoretical part is focused on the comparative analysis of accounting data based on Czech practices and IFRS with the in-depth focus on interest charges and reporting requirements. There is discussed the topic of objective and subjective measurement of financial performance. In the practical part, ROA is calculated using a profit in two forms of its construction. There are evaluated TOP 100 Czech companies in order to assess the differences in the final values of the tested indicator. The results are linked to the capital structure of the analysed companies and prove that the level of indebtedness influences the difference in the ROA calculations when different kinds of profit are used. In the case of the companies with higher indebtedness, it is more appropriate to compare the ROA indicators based on the nominator containing earnings before interest and taxes. It shall be concluded that this is a pioneer study of this topic in the Czech Republic and probably also in the CEE region.

The paper describes a novel application of an electron beam ion trap as a plasma target facility for intense laser-plasma interaction studies. The low density plasma target (~;1013/cm3) is confined in a mobile cryogenic electromagnetic charged particle trap, with the magnetic confinement field of 1-3 T maintained by a superconducting magnet. Ion plasmas for a large variety of ion species and charge states are produced and maintained within the magnetic field and the space-charge of an energetic electron beam in the "electron beam ion trap" (EBIT) geometry. Intense laser beams (optical lasers, X-ray lasers and upcoming "X-ray free electron lasers" (XFEL)) provide strong time varying electromagnetic fields (>1012 V/cm in femto- to nano-second pulses) for interactions with electromagnetically confined neutral/non-neutral plasmas. Experimental scenarios with intense photon fields on ionization/excitation processes, the ionization balance, as well as photon polarization effects and tests with intense lasers that utilize the ion plasma target are outlined. A first test ofthe plasma target with the PHELIX high intensity laser at GSI is described.

Forbidden transitions in the near-UV and visible wavelength of highly charged tungsten (W) ions are potentially useful as novel tungsten diagnostics means of fusion plasmas. Emission lines in 290–360 nm from Wq+ ions interacting with an electron beam of 540–1370 eV are measured, using a compact electron-beam-ion-trap. The charge states of 64 lines are identified as W20+–W29+. A magnetic-dipole (M1) line of W29+ between the excited states (4d84f)[(4d5/2−2)44f7/2]13/2→[(4d5/2−2)44f5/2]13/2 is newly identified; the wavelength is determined as 351.03(10) nm in air. The theoretical wavelength calculated using the multiconfiguration Dirac–Hartree–Fock method is in a good agreement with the measurement.

The intensity ratio of Fe XIV 264.765A/274.203A is useful to determine the electron density of solar corona, and the relationship between the electron density and the intensity ratio obtained from a model should be evaluated using laboratory plasmas to estimate the electron density more precisely. We constructed a new collisional–radiative model (CR-model) for Fe XIV (an Al-like iron ion) by considering the processes of proton-impact excitation and electron-impact ionization to the excited states of a Mg-like iron ion. The atomic data used in the CR-model were calculated using the HULLAC atomic code. The model was evaluated based on laboratory experiments using a compact electron beam ion trap, called CoBIT, and the Large Helical Device (LHD). The measured Fe XIV 264.785 Å/274.203 Å line intensity ratio with CoBIT was 1.869 ± 0.036, and it agreed well with our CR-model results. Concurrently, the measured ratio using LHD was larger than the results of our CR-model and CHIANTI. The estimated electron densities using our CR-model agreed with those from CHIANTI within a factor of 1.6–2.4 in the range of ne≈1010−11cm−3. Further model development is needed to explain the ratio in a high-electron density region.

This objective of this study is to compare the growth of family business firms listed in the Stock Exchange of Thailand ( SET) to those not being family businesses ( Non- FB) . Firms being classified as family businesses are those 1) being founded by the family, 2) with at least one family member being one of the top five directors and 3) with family members (everyone as a whole) being Strategic Shareholder. The variables examined are market capitalization, revenue, and earnings before interest and tax (EBIT). The data are extracted from the SETSMART database of SET. The Compound Annual Growth Rate (CAGR) for the period 2008-2017 is calculated and compared. The family business firms are found to exhibit higher CAGR for market capitalization, revenue, and EBIT compared to the Non-FB and the entire market. [ABSTRACT FROM AUTHOR]

Research background: Legal earnings manipulation is current hot topic, which is evidenced by a significant number of academic articles from the countries of developed markets. But this issue has been still the research gap for the emerging countries. Slovakia and Bulgaria are emerging counties with the similar economic and political history. The existence of the purposeful earnings management is confirmed in both countries. Therefore, the enterprises from these countries are selected to the common comparison. Purpose of the article: The main purpose and the set target of delivered examination is to disclose significant conformity or discrepancy in the dimension of the legal managers’ earnings modification in the Slovakian and Bulgarian enterprises. Methods: The provided financial modelling used 1,089 Slovak enterprises and 1,421 Bulgarian enterprises. Two parametric tests were computed for this study. Fisher’s F-test to detect the ratio between the variances of the populations, and t-test for two independent samples to test provided hypothesis of the article. Findings & Value added: The paper aimed at the earnings before interest, taxes (EBIT) in two emerging countries under a global magnifier. It was detected that the dimension of financial managers’ earnings manipulations in the Slovakian and Bulgarian enterprises is not significantly different. The similar nature of the approach of the management to the earnings manipulation was identified.

We report an extensive and elaborate theoretical study of atomic properties for Pm-like and Eu-like Tungsten using Flexible Atomic Code (FAC). Excitation energies for 304 and 500 fine structure levels are presented respectively, for W11+ and W13+. Properties of the 4f-core-excited states are evaluated. Different sets of configurations are used and the discrepancies in identifications of the ground level are discussed. We evaluate transition wavelength, transition probability, oscillator strength, and collisional excitation cross section for various transitions. Comparisons are made between our calculated values and previously available results, and good agreement has been achieved. We have predicted some new energy levels and transition data where no other experimental or theoretical results are available. The present set of results should be useful in line identification and interpretation of spectra as well as in modelling of fusion plasmas.

Earnings management is a globally used tool for long-term profitable enterprises and for the apparatus of reduction of bankruptcy risk in developed countries. This phenomenon belongs to the integral and fundamental part of their business finance. However, this has still been lax in emerging countries. The models of detections of the existence of earnings management are based on discretionary accrual. The goal of this article is to detect the existence of earnings management in emerging countries by times series analysis. This econometric investigation uses the observations of earnings before interest and taxes of 1089 Slovak enterprises and 1421 Bulgarian enterprises in financial modelling. Our findings confirm the significant existence of earnings management in both analyzed countries, based on a quantitative analysis of unit root and stationarity. The managerial activities are purposeful, which is proven by the existence of no stationarity in the time series and a clear occurrence of the unit root. In addition, the results highlight the year 2014 as a significant milestone of change in the development of earnings management in both countries, based on homogeneity analyses. These facts identify significant parallels between Slovak and Bulgarian economics and business finance.

This paper investigates the impact of negative earnings persistence on the value relevance of earnings before interest and taxes (EBIT) and book values for 27 non-financial firms listed on the Zimbabwe Stock Exchange (ZSE). Negative earnings are perceived to be persistent where firms reported losses in at least 25% of the time over the eight-year study period. Two-step System GMM was used, with the average debt-equity ratio and net asset value per share being additional regression instruments. The regressions were primarily done on the ZSE full sample, and then on a profit-reporting firms’ sample. The loss-reporting firms’ sample was too small for meaningful regressions. It was found that when loss-firms were removed from the sample, value relevance of EBIT and book value declined. This means that investors are very meticulous with firms they perceive to be persistent loss-makers but tend to be complacent with profit-firms.