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Using the timing flexibility of modern automatic test equipment (ATE) test response data can be compacted without the need for additional X-masking logic. In this article the test response is compacted by several multiple input shift registers without feedback (NF-MISR). The shift registers are running on a k-times higher clock frequency than the test clock. For each test clock cycle only one out of the k outputs of each shift register is evaluated by the ATE. The impact of consecutive X values within the scan chains is reduced by a periodic permutation of the NF-MISR inputs. As a result, no additional external control signals or test set dependent control logic is required. The benefits of the proposed method are shown by the example of an implementation on a Verigy ATE. Experiments on three industrial circuits demonstrate the effectiveness of the proposed approach in comparison to a commercial DFT solution.
Wertberichtigungen
(2003)
Theorie und Praxis der Wirtschaftsprüfung : Bericht über ein Symposium an der Universität Potsdam
(1997)
Theorie und Praxis der Wirtschaftsprüfung : Bericht über ein Symposium an der Universität Potsdam
(1997)
Context. The intergalactic medium (IGM) is believed to contain the majority of baryons in the universe and to trace the same dark matter structure as galaxies, forming filaments and sheets. Ly alpha absorbers, which sample the neutral component of the IGM, have been extensively studied at low and high redshift, but the exact relation between Ly alpha absorption, galaxies, and the large-scale structure is observationally not well constrained.Aims. In this study, we aim at characterising the relation between Ly alpha absorbers and nearby over-dense cosmological structures (galaxy filaments) at recession velocities Delta v <= 6700 km s(-1) by using archival observational data from various instruments.Methods. We analyse 587 intervening Ly alpha absorbers in the spectra of 302 extragalactic background sources obtained with the Cosmic Origins Spectrograph (COS) installed on the Hubble Space Telescope (HST). We combine the absorption line information with galaxy data of five local galaxy filaments from the V8k catalogue.Results. Along the 91 sightlines that pass close to a filament, we identify 215 (227) Ly alpha absorption systems (components). Among these, 74 Ly alpha systems are aligned in position and velocity with the galaxy filaments, indicating that these absorbers and the galaxies trace the same large-scale structure. The filament-aligned Ly alpha absorbers have a similar to 90% higher rate of incidence (d?/dz=189 for log N(HI) >= 13.2) and a slightly shallower column density distribution function slope (-beta=-1.47) relative to the general Ly alpha population at z=0, reflecting the filaments' matter over-density. The strongest Ly alpha absorbers are preferentially found near galaxies or close to the axis of a filament, although there is substantial scatter in this relation. Our sample of absorbers clusters more strongly around filament axes than a randomly distributed sample would do (as confirmed by a Kolmogorov-Smirnov test), but the clustering signal is less pronounced than for the galaxies in the filaments.
We report in this paper, the results of an investigation of the effect of national culture on the interpretation of "in context" verbal probability expressions. We develop hypotheses with regard to the effect that the interaction of the accounting value of conservatism and the context in which probability expressions are used will have on accountants' interpretations of those expressions. We elicit information from U.S. and German professional accountants to test three hypotheses. We find significant differences between U.S. and German accountants in the interpretation of several verbal probability expressions. In most cases, the German accountants are more conservative; for ...
We assessed teacher educators? task perception and investigated its relationship with components of their professional identity and their teaching practice. Using data from 145 teacher educators, two different task perceptions were found: transmitters and facilitators. Teacher educators who were categorized as facilitator tend to demonstrate higher levels of self-efficacy, job satisfaction, constructivist beliefs about teaching and learning and use more effective teaching strategies. The findings demonstrate that teaching practices of teacher educators are rooted in their professional identity. ? 2021 The Authors. Published by Elsevier Ltd. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).
Steuern und Finanzierung
(1995)
Steuern und Finanzierung
(1995)
Inhalt: I. Problemstellung 1. Die Relevanz von Steuern für die Finanzierung 2. Zur Entscheidungsneutralität von Steuern und zur Messung der Steuerbelastung 3. Finanzierungsrelevante Steuern II. Steuerliche Einflüsse auf die Außenfinanzierung 1. Beteiligungs- bzw. Einlagen finanzierung versus langfristige Kreditfinanzierung 2. Kurzfristige versus langfristige Kreditfinanzierung 3. Gesellschafter-Fremdfinanzierung 4. Leasing (als Alternative zum fremdfinanzierten Kauf) III. Steuerliche Einflüsse auf die Innenfinanzierung 1. Stille Selbstfinanzierung 2. Offene Selbstfinanzierung 3. Rückstellungen, insbes. Pensionsrückstellungen IV. Finanzplanung und Steuern V. Empirische Relevanz von Steuern für Finanzierungsentscheidungen