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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/).
Monolithic perovskite silicon tandem solar cells can overcome the theoretical efficiency limit of silicon solar cells. This requires an optimum bandgap, high quantum efficiency, and high stability of the perovskite. Herein, a silicon heterojunction bottom cell is combined with a perovskite top cell, with an optimum bandgap of 1.68 eV in planar p-i-n tandem configuration. A methylammonium-free FA(0.75)Cs(0.25)Pb(I0.8Br0.2)(3) perovskite with high Cs content is investigated for improved stability. A 10% molarity increase to 1.1 m of the perovskite precursor solution results in approximate to 75 nm thicker absorber layers and 0.7 mA cm(-2) higher short-circuit current density. With the optimized absorber, tandem devices reach a high fill factor of 80% and up to 25.1% certified efficiency. The unencapsulated tandem device shows an efficiency improvement of 2.3% (absolute) over 5 months, showing the robustness of the absorber against degradation. Moreover, a photoluminescence quantum yield analysis reveals that with adapted charge transport materials and surface passivation, along with improved antireflection measures, the high bandgap perovskite absorber has the potential for 30% tandem efficiency in the near future.
Monolithic perovskite silicon tandem solar cells can overcome the theoretical efficiency limit of silicon solar cells. This requires an optimum bandgap, high quantum efficiency, and high stability of the perovskite. Herein, a silicon heterojunction bottom cell is combined with a perovskite top cell, with an optimum bandgap of 1.68 eV in planar p-i-n tandem configuration. A methylammonium-free FA(0.75)Cs(0.25)Pb(I0.8Br0.2)(3) perovskite with high Cs content is investigated for improved stability. A 10% molarity increase to 1.1 m of the perovskite precursor solution results in approximate to 75 nm thicker absorber layers and 0.7 mA cm(-2) higher short-circuit current density. With the optimized absorber, tandem devices reach a high fill factor of 80% and up to 25.1% certified efficiency. The unencapsulated tandem device shows an efficiency improvement of 2.3% (absolute) over 5 months, showing the robustness of the absorber against degradation. Moreover, a photoluminescence quantum yield analysis reveals that with adapted charge transport materials and surface passivation, along with improved antireflection measures, the high bandgap perovskite absorber has the potential for 30% tandem efficiency in the near future.
We use a background quasar to detect the presence of circumgalactic gas around a z = 0.91 low-mass star-forming galaxy. Data from the new Multi Unit Spectroscopic Explorer (MUSE) on the Very Large Telescope show that the galaxy has a dust-corrected star formation rate (SFR) of 4.7 +/- 2.0. M-circle dot yr(-1), with no companion down to 0.22 M-circle dot yr(-1) (5 sigma) within 240 h(-1) kpc ("30"). Using a high-resolution spectrum of the background quasar, which is fortuitously aligned with the galaxy major axis (with an azimuth angle alpha of only 15 degrees), we find, in the gas kinematics traced by low-ionization lines, distinct signatures consistent with those expected for a "cold-flow disk" extending at least 12 kpc (3 x R-1/2). We estimate the mass accretion rate M-in to be at least two to three times larger than the SFR, using the geometric constraints from the IFU data and the H (I) column density of log N-H (I)/cm(-2) similar or equal to 20.4 obtained from a Hubble Space Telescope/COS near-UV spectrum. From a detailed analysis of the low-ionization lines (e.g., Zn II, Cr II, Ti II, MnII, Si II), the accreting material appears to be enriched to about 0.4 Z(circle dot) (albeit with large uncertainties: log Z/Z(circle dot) = -0.4 +/- 0.4), which is comparable to the galaxy metallicity (12 + log O/H = 8.7 +/- 0.2), implying a large recycling fraction from past outflows. Blueshifted Mg II and Fe II absorptions in the galaxy spectrum from the MUSE data reveal the presence of an outflow. The Mg II and Fe II absorption line ratios indicate emission infilling due to scattering processes, but the MUSE data do not show any signs of fluorescent Fe II* emission.
Aims:
We aim to investigate the dust depletion properties of optically thick gas in and around galaxies and its origin we study in detail the dust depletion patterns of Ti, Mn, and Ca in the multi-component damped Lyman alpha (DLA) absorber at z(abs) = 0.313 toward the quasar PKS 1127-145. Methods:
We performed a detailed spectral analysis of the absorption profiles of Ca II, Mn II, TIII, and Na I associated with the DLA toward PKS 1127-145, based on optical high-resolution data obtained with the UVES instrument at the Very Large Telescope. We obtained column densities and Doppler-parameters for the ions listed above and determine their gas-phase abundances, from which we conclude on their dust depletion properties. We compared the Ca and Ti depletion properties of this DLA with that of other DLAs.
Results:
One of the six analyzed absorption components (component 3) shows a striking underabundance of Ti and Mn in the gas-phase, indicating the effect of dust depletion for these elements and a locally enhanced dust-to-gas ratio. In this DLA and in other similar absorbers, the Mn II abundance follows that of Ti II very closely, implying that both ions are equally sensitive to the dust depletion effects.
Conclusions:
Our analysis indicates that the DLA toward PKS 1127 145 has multiple origins. With its narrow line width and its strong dust depletion, component 3 points toward the presence of a neutral gas disk from a faint LSB galaxy in front of PKS 1127 145, while the other, more diffuse and dust-poor, absorption components possibly are related to tidal gas features from the interaction between the various, optically confirmed galaxy-group members. In general, the Mn/Ca II ratio in sub-DLAs and DLAs possibly serves as an important indicator to discriminate between dust-rich and dust-poor in neutral gas in and around galaxies.
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 ...
Accrual Prinzip
(2003)
Außenprüfung
(2003)
Bestandsrechnung
(2003)
Betätigungsprüfung
(2003)
Festwert
(2003)
Gemeiner Wert
(2003)
Jahresabschluss
(2003)
Realisationsprinzip
(2003)
Rechnungsabgrenzung
(2003)
Sonderrücklage
(2003)
Wertberichtigungen
(2003)
This study investigates the effect of language-culture and linguistic translation on the interpretation of verbal uncertainty expressions found in International Accounting Standards. Data are collected from US Certified Public Accountants and German-speaking Wirtschaftsprüfer (chartered or certified accountants) to test three hypotheses. One group of German speakers evaluated uncertainty terms expressed in German and another group in English. The results indicate significant differences in interpretation across the three groups. Some differences are attributed to a language-culture effect and others to a translation effect, with the language-culture effect being more pervasive. These results raise the question of whether International Accounting Standards can be applied consistently across language- cultures.
Die vorliegende Publikation fällt ein wenig aus dem Rahmen der Reihe „Sorben (Wenden) - Eine Brandenburger Minderheit und ihre Thematisierung im Unterricht“. Im Gegensatz zu den anderen Teilen widmet sie sich nur einem Gegenstand - dem Stoff der Krabat-Sagen. Damit richtet sie sich hauptsächlich an Lehrkräfte im Fach Deutsch, wobei auch fachübergreifende und Fächer verbindende Aspekte berücksichtigt werden. Die Krabat-Sage zählt vor allem in der Bearbeitung von Preußler zu den bekanntesten sorbischen Stoffen. Diese sorbischen Wurzeln werden allerdings nur selten thematisiert. Daher sind viele der vorliegenden Betrachtungen zu ausgewählten Aspekten auch als Anregungen zu verstehen, unter welchen Gesichtspunkten Krabat behandelt oder gar neu interpretiert und weiterentwickelt werden könnte. Diese Handreichung ist so konzipiert, dass sie je nach Interesse ausschnittweise gelesen werden kann: Auf einen Überblick über verschiedene Krabat-Bearbeitungen folgen Betrachtungen sorbischer Aspekte als auch Möglichkeiten einer Thematisierung über den Deutsch-Unterricht hinaus. Dabei wird auf Möglichkeiten einer Exkursion in die historische Krabat-Region in der Lausitz eingegangen. Es folgen Texte zu ausgewählten Einzelaspekten. Zudem enthält diese Publikation eine Zusammenstellung von verschiedenen Krabat-Materialien und Hinweise auf Unterrichtsprojekte zur Anregung, weiteren Vertiefung bzw. für den eigenen Unterrichtseinsatz.
Inhalt: A. Begriff, Beispiele, Verhältnis zum früheren Recht B. Abgrenzung zu anderen Bilanzposten I. Abgrenzung zu den Sachanlagen II. Abgrenzung zum Geschäftswert und zu anderen Bilanzierungshilfen III. Abgrenzung zum Umlaufvermögen IV. Abgrenzung zu den aktiven Rechnungsabgrenzungsposten C. Voraussetzungen der Aktivierung I. Übersicht II. Entgeltlicher Erwerb III. Erwerb von Dritten IV. Vermögensgegenstand D. Bestandsnachweis E. Ausweis I. Vertikale Gliederung II. Horizontale Gliederung F. Bewertung I. Bewertung der Zugänge II. Planmäßige Abschreibungen III. Außerplanmäßige Abschreibungen nach § 253 II S. 3 HGB / sonstige (Mehr-) Abschreibungen nach §§ 253 IV, 254 HGB / Beibehaltungswahlrecht und Zuschreibungen IV. Festbewertung G. Zusammenhänge mit anderen Posten der Bilanz und GuV und mit Angaben im Anhang H. Prüfung
Die Stellung des Abschlußprüfers im Entscheidungs- und Kontrollprozess der Aktiengesellschaft
(1978)
Der folgende Beitrag untersucht die rechtlichen und faktischen Beziehungen des Abschlußprüfers zu den Organen der Aktiengesellschaft. Er kommt zu dem Ergebnis, daß die (Macht-)Stellung des Abschlußprüfers nicht unbedingt die Publizitätsziele gewährleistet, sondern daß alle Belastungen aus einem Konflikt mit der Unternehmensleitung von dem Berufsethos der verantwortlichen Wirtschaftsprüfer aufgefangen werden müssen, zumal auch extern ihre Stellung nur unzulänglich abgesichert ist. Die Analyse schließt mit einem Katalog rechtspolitischer Alternativen. Die Vorschläge zielen darauf ab, den Einfluß des Vorstands auf die Prüfungsdurchführung so weit als möglich auf seine Funktion als Auskunftsperson zu reduzieren, die Kommunikations- und Sozialbeziehungen des Abschlußprüfers zum Aufsichtsrat und zur Hauptversammlung zu intensivieren und die Machtgrundlagen dieser Prüfungsadressaten zu erweitern.
Der folgende Beitrag behandelt (freiwillige) Prüfungen als Investition. Er zeigt auf, welche positiven und negativen Wirkungen mit Prüfungen verbunden sein können und welche Schwierigkeiten besteben, diese Wirkungen zu prognostizieren und zu bewerten. Er kommt zu dem Ergebnis, daß die Anwendungsbedingungen für quantitative Entscheidungsmodelle im allgemeinen nicht erfüllbar sind. Statt Investitionsrecbnungsverfabren sollten deshalb Nutzwertanalysen verwandt werden, um die Entscheidung über die Durchführung einer konkreten Prüfung vorzubereiten. Diese sind der Problemstruktur von Prüfungen angemessener; aber auch sie können die Subjektivität der Entscheidung nicht aufheben, sondern nur explizit darlegen. Der Beitrag untersucht abschließend einige Faktoren, die das Verhalten von Entscheidungsträgem in solchen Entscheidungssituationen beeinflussen.
Die Dynamik der Umwelt läßt die Komplexität unternehmenspolitischer Entscheidungen weiterhin ansteigen. Die Unternehmen sehen sich deshalb zunehmend vor die Alternative gestellt, ob sie zur Lösung komplexer Probleme Berater hinzuziehen sollen. Diese Entscheidung ist mit einer hohen Unsicherheit verbunden, denn Berater werden gerade bei schlechtstrukturierten Problemen erwogen. Eine „rationale" Lösung wird zusätzlich erschwert durch stark ausgeprägte persönliche Motive, die für oder gegen eine Konsultation von Beratern sprechen. Deshalb sind quantitative Modelle, wie sie üblicherweise für den Fremdbezug von Leistungen empfohlen werden, wenig geeignet. Der Beitrag möchte vielmehr die strukturierende Kraft systematischer Heuristiken aufzeigen, die auch dem hohen Konsensbedarf der Entscheidung besser gerecht werden.
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
Inhalt: 1. Zum Begriff der Publizität 2. Die Interessenten an der Publizität der Aktiengesellschaften 3. Die Publizität nach dem Aktiengesetz 1965 - dargestellt an einigen Beispielen 4. Die Sicherung der Publizität durch den Abschlußprüfer 5. Die Sicherung der Publizität durch Gerichte und Verwaltungsbehörden 6. Die Sicherung der Publizität durch die Aktionäre 7. Das Aktienamt als Möglichkeit zur Sicherung der Publizität
Das Sachanlagevermögen
(1990)
Inhalt: A. Vorbemerkungen B. Begriff und Abgrenzung I. Begriff des Anlagevermögens und seine Bedeutung II. Abgrenzung zum Umlaufvermögen III. Abgrenzung zu anderen Posten des Anlagevermögens IV. Einzelfragen C. Bestandsnachweis I. Allgemeines Bestandsverzeichnis (Anlagenverzeichnis) II. Besondere Bestandsverzeichnisse III. Einzelfragen D. Ausweis I. Vertikale Gliederung II. Horizontale Gliederung (Anlagespiegel) III. Wertberichtigungen (indirekte Abschreibungen) E. Bewertung I. Verhältnis zum früheren Recht II. Bewertungsgrundsätze und Rechtsformbesonderheiten III. Bewertung der Zugänge IV. Berücksichtigung von Wertminderungen F. Zusammenhänge mit anderen Posten der Bilanz und GuV, mit Angaben im Anhang sowie mit dem Lagebericht I. Vorbemerkung/Rechtsformbesonderheiten II. Zusammenhänge mit anderen aktivischen Bilanzposten III. Zusammenhänge mit Passiva und Haftungsverhältnissen IV. Zusammenhänge mit Posten der GuV V. Zusammenhänge mit Angaben im Anhang VI. Zusammenhänge mit dem Lagebericht G. Prüfung I. Vorbemerkungen II. Prüfungsziele und Prüfungstechnik III. Prüfung des Internen Kontrollsystems IV. Prüfung der Bestandsnachweise V. Prüfung der Zugänge VI. Prüfung des Ausweises VII. Prüfung der Abgänge und der Erträge und Verluste aus Anlagenabgängen VIII. Prüfung der Abschreibungen IX. Prüfung der Zuschreibungen X. Prüfung der Angaben im Anhang
Die Bilanzierungshilfen
(1990)
Prüfungsbereitschaft
(2002)
The present study examines how historical changes in the U.S. socioeconomic environment in the 20th century may have affected core assumptions of the "American Dream." Specifically, the authors examined whether such changes modulated the extent to which adolescents' intelligence (IQ), their grade point average (GPA), and their parents' socioeconomic status (SES) could predict key life outcomes in adulthood about 20 years later. The data stemmed from two representative U.S. birth cohorts of 15- and 16-year-olds who were born in the early 1960s (N = 3,040) and 1980s (N = 3,524) and who participated in the National Longitudinal Surveys of Youth (NLSY). Cohort differences were analyzed with respect to differences in average relations by means of multiple and logistic regression and for specific points in each outcome distribution by means of quantile regressions. In both cohorts, IQ, GPA, and parental SES predicted important educational, occupational, and health-related life-outcomes about 20 years later. Across historical time, the predictive utility of adolescent IQ and parental SES remained stable for the most part. Yet, the combined effects of social-ecological and socioeconomic changes may have increased the predictive utility (that is, the regression weights) of adolescent GPA for educational, occupational, and health outcomes over time for individuals who were born in the 1980s. Theoretical implications concerning adult development, aging, and late life inequality are discussed. (PsycINFO Database Record.
Anlagespiegel
(1994)
Inventur
(1994)
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)
Steuern und Finanzierung
(1995)
Geschäftsjahr
(1998)
Prüfungsbereitschaft
(1991)
Audit Committees
(1991)
Inventur
(1998)
Langfristige Fertigung
(1998)
Rechnungshöfe
(1998)
Saldenbestätigungen
(1998)
Geschäftsjahr
(1994)
Context. We map the interstellar medium (ISM) including the diffuse interstellar bands (DIBs) in absorption toward the globular cluster NGC6397 using VLT/MUSE. Assuming the absorbers are located at the rim of the Local Bubble we trace structures on the order of mpc (milliparsec, a few thousand AU). Aims. We aimed to demonstrate the feasibility to map variations of DIBs on small scales with MUSE. The sightlines defined by binned stellar spectra are separated by only a few arcseconds and we probe the absorption within a physically connected region. Methods. This analysis utilized the fitting residuals of individual stellar spectra of NGC6397 member stars and analyzed lines from neutral species and several DIBs in Voronoi-binned composite spectra with high signal-to-noise ratio (S/N). Results. This pilot study demonstrates the power of MUSE for mapping the local ISM on very small scales which provides a new window for ISM observations. We detect small scale variations in Na-I and K-I as well as in several DIBs within few arcseconds, or mpc with regard to the Local Bubble. We verify the suitability of the MUSE 3D spectrograph for such measurements and gain new insights by probing a single physical absorber with multiple sight lines.
Audit Committees
(2002)
Prüfungsbereitschaft
(2002)
Ist das Wirtschaftsprüfer-Examen noch zeitgemäß? : Alternativen und empirische Ergebnisse, Teil 1
(2000)
Entwicklungstendenzen in der Internen Revision : Chancen für die unternehmensinterne Überwachung
(2000)
Prüfungswesen
(1999)
State-of-the Art der Prüfungsforschung : Bericht über ein Symposium der KPMG Universität Potsdam
(1999)
Jahresabschlußprüfung
(1999)
Interne Revision
(1999)
Der Arbeitskreis Militär und Gesellschaft in der Frühen Neuzeit e. V. wurde im Frühjahr 1995 gegründet. Er hat es sich zur Aufgabe gemacht, die Erforschung des Militärs im Rahmen der frühneuzeitlichen Geschichte zu befördern und zugleich das Bewusstsein der Frühneuzeit-HistorikerInnen für die Bedeutung des Militärs in all seinen Funktionen zu wecken. Das Militär steht somit als soziale Gruppe selbst im Mittelpunkt der Aktivitäten des Arbeitskreises, wird aber auch in seinen Wirkungen und Repräsentationen thematisiert. Ziel ist es, die Rolle des Militärs als Teil der frühneuzeitlichen Gesellschaft umfassend herauszuarbeiten und zu würdigen. Insofern versteht der AMG seine Arbeit nicht nur als Beitrag zur Militärgeschichte, sondern vor allem als Beitrag zur Geschichte der Frühen Neuzeit insgesamt. Der Arbeitskreis bietet ein Diskussions- und Informationsforum durch die Organisation von Tagungen, die Herausgabe der Schriftenreihe ‚Herrschaft und soziale Systeme in der Frühen Neuzeit‘, die Zeitschrift ‚Militär und Gesellschaft in der Frühen Neuzeit‘ und die Mailingliste mil-fnz.
Die Inkompatibilität von Jahresabschlußprüfung und Unternehmensberatungen durch Wirtschaftsprüfer
(1977)
Inhalt: 1. Problemstellung 2. Auswirkungen von Unternehmensberatungen auf die faktische Unabhängigkeit 2.1. Die Gründe für eine Beeinträchtigung der faktischen Unabhängigkeit 2.2. Einflußfaktoren für die Wahrscheinlichkeit und das Ausmaß einer Unabhängigkeitsbeeinträchtigung 3. Auswirkungen von Unternehmensberatungen auf die wahrgenommene Unabhängigkeit 3.1 . Beschreibung der Untersuchung 3.2. Ergebnisse der Untersuchung 4. Schlußfolgerungen 4.1.Grundfragen zur Auslegung des Ausschlußtatbestandes Besorgnis der Befangenheit(§49 WPO) 4 2. Konsequenzen für die Berufstätigkeit des WP
Prüfungsbereitschaft
(1983)
Inhalt: 1. Problemstellung 1.1 Die Zusammensetzung der Kosten für eine gesetzlich vorgeschriebene Jahresabschlußprüfung 1.2 Einflußfaktoren für die Höhe der indirekten Prüfungskosten 1.3 Zielsetzungen der Fallstudie 2. Beschreibung der Fallstudie 2.1 Charakterisierung des Unternehmens und der Prüfung 2.2 Technik der Erhebung 2.3 Erhobene Daten 2.4 Abgrenzungsprobleme 2.5 Meßprobleme 3. Die Ergebnisse 3.1 Der zeitliche Umfang der Unterstützungsleistungen und die Höhe der Kosten des Unternehmens 3.2 Art und Häufigkeit der Unterstätzungsleistungen 3.3 Die Verteilung der Unterstützungsleistungen auf die Prüfungensphasen 3.4 Die Verteilung der Unterstützungsleistung innerhalb der Unternehmung 3.5 Die Verteilung der Unterstützungsleistungen auf die Prüfer 4. Zusammenfassung und Schlußfolgerungen
Wages and wage dynamics directly affect individuals' and families' daily lives. In this article, we show how major theoretical branches of research on wages and inequality-that is, cumulative advantage (CA), human capital theory, and the lifespan perspective-can be integrated into a coherent statistical framework and analyzed with multilevel dynamic structural equation modeling (DSEM). This opens up a new way to empirically investigate the mechanisms that drive growing inequality over time. We demonstrate the new approach by making use of longitudinal, representative U.S. data (NLSY-79). Analyses revealed fundamental between-person differences in both initial wages and autoregressive wage growth rates across the lifespan. Only 0.5% of the sample experienced a "strict" CA and unbounded wage growth, whereas most individuals revealed logarithmic wage growth over time. Adolescent intelligence and adult educational levels explained substantial heterogeneity in both parameters. We discuss how DSEM may help researchers study CA processes and related developmental dynamics, and we highlight the extensions and limitations of the DSEM framework.
In this paper we present densely sampled fumarole temperature data, recorded continuously at a high-temperature fumarole of Mt. Merapi volcano (Indonesia). These temperature time series are correlated with continuous records of rainfall and seismic waveform data collected at the Indonesian - German multi-parameter monitoring network. The correlation analysis of fumarole temperature and precipitation data shows a clear influence of tropical rain events on fumarole temperature. In addition, there is some evidence that rainfall may influence seismicity rates, indicating interaction of meteoric water with the volcanic system. Knowledge about such interactions is important, as lava dome instabilities caused by heavy-precipitation events may result in pyroclastic flows. Apart from the strong external influences on fumarole temperature and seismicity rate, which may conceal smaller signals caused by volcanic degassing processes, the analysis of fumarole temperature and seismic data indicates a statistically significant correlation between a certain type of seismic activity and an increase in fumarole temperature. This certain type of seismic activity consists of a seismic cluster of several high-frequency transients and an ultra-long-period signal (< 0.002 Hz), which are best observed using a broadband seismometer deployed at a distance of 600 m from the active lava dome. The corresponding change in fumarole temperature starts a few minutes after the ultra-long-period signal and simultaneously with the high-frequency seismic cluster. The change in fumarole temperature, an increase of 5 degreesC on average, resembles a smoothed step. Fifty-four occurrences of simultaneous high-frequency seismic cluster, ultra-long period signal and increase of fumarole temperature have been identified in the data set from August 2000 to January 2001. The observed signals appear to correspond to degassing processes in the summit region of Mt. Merapi. (C) 2004 Elsevier B.V. All rights reserved
Ciboria ploettneriana, Schroeteria decaisneana, and S. poeltii produce morphologically very similar apothecia emerging from fallen stromatized seeds of Veronica spp., the former two on V. hederifolia agg. in temperate central Europe and S. poeltii on V. cymbalaria in mediterranean southern Europe. They are described and illustrated in detail based on fresh collections or moist chamber cultures of infected seeds. A key is provided to differentiate the three species from their teleomorphs. For the first time, connections between two teleomorphs and two Schroeteria anamorphs are reported. Members of the anamorph-typified genus Schroeteria are known as host-specific plant parasites that infect seeds of different Veronica spp. In earlier times, they were classified in the Ustilaginales (Basidiomycota), but since more than 30 years, they are referred to as false smut fungi producing smut-like chlamydospores, based on light microscopic and ultrastructural studies which referred them to the Sclerotiniaceae (Helotiales). During the present study, rDNA sequences were obtained for the first time from chlamydospores of Schroeteria bornmuelleri (on V. rubrifolia), S. decaisneana (on V. hederifolia), S. delastrina (generic type, on V. arvensis), and S. poeltii (on V. cymbalaria) and from apothecia of C. ploettneriana, S. decaisneana, and S. poeltii. As a result, the anamorph-teleomorph connection could be established for S. decaisneana and S. poeltii by a 100% ITS similarity, whereas C. ploettneriana could not be connected to a smut-like anamorph. Ciboria ploettneriana in the here-redefined sense clustered in our combined phylogenetic analyses of ITS and LSU in relationship of Sclerotinia s.l., Botrytis, and Myriosclerotinia rather than Ciboria, but its placement was not supported. Its affiliation in Ciboria was retained until a better solution is found. Also Schroeteria poeltii clustered unresolved in this relationship but with a much higher molecular distance. The remaining three Schroeteria spp. formed a strongly supported monophyletic group, here referred to as "Schroeteria core clade", which clustered with medium to high support as a sister clade of Monilinia jezoensis, a member of the Monilinia alpina group of section Disjunctoriae. We observed ITS distances of 5-6.3% among members of the Schroeteria core clade, but 13.8-14.7% between this clade and S. poeltii, which appears to be correlated with the deviating chlamydospore morphology of S. poeltii. Despite its apparent paraphyly, Schroeteria is accepted here in a wide sense as a genus distinct from Monilinia, particularly because of its very special anamorphs. A comparable heterogeneity in rDNA analyses was observed in Monilinia and other genera of Sclerotiniaceae. Such apparent heterogeneity should be met with skepticism, however, because the inclusion of protein-coding genes in phylogenetic analyses resulted in a monophyletic genus Monilinia. More sclerotiniaceous taxa should be analysed for protein-coding genes in the future, including Schroeteria. Four syntype specimens of Ciboria ploettneriana in B were reexamined in the present study, revealing a mixture of the two species growing on V. hederifolia agg. Based on its larger ascospores in comparison with S. decaisneana, a lectotype is proposed for C. ploettneriana.
Galaxies are surrounded by large reservoirs of gas, mostly hydrogen, that are fed by inflows from the intergalactic medium and by outflows from galactic winds. Absorption-line measurements along the lines of sight to bright and rare background quasars indicate that this circumgalactic medium extends far beyond the starlight seen in galaxies, but very little is known about its spatial distribution. The Lyman-alpha transition of atomic hydrogen at a wavelength of 121.6 nanometres is an important tracer of warm (about 104 kelvin) gas in and around galaxies, especially at cosmological redshifts greater than about 1.6 at which the spectral line becomes observable from the ground. Tracing cosmic hydrogen through its Lyman-a emission has been a long-standing goal of observational astrophysics(1-3), but the extremely low surface brightness of the spatially extended emission is a formidable obstacle. A new window into circumgalactic environments was recently opened by the discovery of ubiquitous extended Lyman-alpha emission from hydrogen around high-redshift galaxies(4,5). Such measurements were previously limited to especially favourable systems(6-8) or to the use of massive statistical averaging(9,10) because of the faintness of this emission. Here we report observations of low-surface-brightness Lyman-alpha emission surrounding faint galaxies at redshifts between 3 and 6. We find that the projected sky coverage approaches 100 per cent. The corresponding rate of incidence (the mean number of Lyman-alpha emitters penetrated by any arbitrary line of sight) is well above unity and similar to the incidence rate of high-column-density absorbers frequently detected in the spectra of distant quasars(11-14). This similarity suggests that most circumgalactic atomic hydrogen at these redshifts has now been detected in emission.
Context. The Milky Way is surrounded by large amounts of diffuse gaseous matter that connects the stellar body of our Galaxy with its large-scale Local Group (LG) environment. Aims. To characterize the absorption properties of this circumgalactic medium (CGM) and its relation to the LG we present the so-far largest survey of metal absorption in Galactic high-velocity clouds (HVCs) using archival ultraviolet (UV) spectra of extragalactic background sources. The UV data are obtained with the Cosmic Origins Spectrograph (COS) onboard the Hubble Space Telescope (HST) and are supplemented by 21 cm radio observations of neutral hydrogen. Methods. Along 270 sightlines we measure metal absorption in the lines of Si II, Si III, C II, and C IV and associated H I 21 cm emission in HVCs in the velocity range vertical bar v(LSR)vertical bar = 100-500 km s(-1). With this unprecedented large HVC sample we were able to improve the statistics on HVC covering fractions, ionization conditions, small-scale structure, CGM mass, and inflow rate. For the first time, we determine robustly the angular two point correlation function of the high-velocity absorbers, systematically analyze antipodal sightlines on the celestial sphere, and compare the HVC absorption characteristics with that of damped Lyman alpha absorbers (DLAs) and constrained cosmological simulations of the LG (CLUES project).
Gas flows in galaxy mergers
(2022)
In major galaxy mergers, the orbits of stars are violently perturbed, and gas is torqued to the centre, diluting the gas metallicity and igniting a starburst. In this paper, we study the gas dynamics in and around merging galaxies using a series of cosmological magnetohydrodynamical zoom-in simulations. We find that the gas bridge connecting the merging galaxies pre-coalescence is dominated by turbulent pressure, with turbulent Mach numbers peaking at values of 1.6-3.3. This implies that bridges are dominated by supersonic turbulence, and are thus ideal candidates for studying the impact of extreme environments on star formation. We also find that gas accreted from the circumgalactic medium (CGM) during the merger significantly contributes (27-51 percent) to the star formation rate (SFR) at the time of coalescence and drives the subsequent reignition of star formation in the merger remnant. Indeed, 19-53 percent of the SFR at z = 0 originates from gas belonging to the CGM prior the merger. Finally, we investigate the origin of the metallicity-diluted gas at the centre of merging galaxies. We show that this gas is rapidly accreted on to the Galactic Centre with a time-scale much shorter than that of normal star-forming galaxies. This explains why coalescing galaxies are not well-captured by the fundamental metallicity relation.
Recent observations have revealed remarkable insights into the gas reservoir in the circumgalactic medium (CGM) of galaxy haloes. In this paper, we characterise the gas in the vicinity of Milky Way and Andromeda analogues in the hestia (High resolution Environmental Simulations of The Immediate Area) suite of constrained Local Group (LG) simulations. The hestia suite comprise of a set of three high-resolution arepo-based simulations of the LG, run using the Auriga galaxy formation model.
For this paper, we focus only on the 𝑧 = 0 simulation datasets and generate mock skymaps along with a power spectrum analysis to show that the distributions of ions tracing low-temperature gas (H i and Si iii) are more clumpy in comparison to warmer gas tracers (O vi, O vii and O viii). We compare to the spectroscopic CGM observations of M31 and low-redshift galaxies.
hestia under-produces the column densities of the M31 observations, but the simulations are consistent with the observations of low-redshift galaxies. A possible explanation for these findings is that the spectroscopic observations of M31 are contaminated by gas residing in the CGM of the Milky Way.
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.
Im Rahmen eines einjährigen Entwicklungsprozesses wurde das Fragebogenmodul "Einstellungen zu sozialer Ungleichheit" unter der Leitung der Infrastruktureinrichtung SOEP entwickelt und in der 38. Welle der Haupterhebung des Sozio-oekonomischen Panels erstmalig erhoben. Das finale Fragebogenmodul umfasst 43 Items zu den Themenbereichen Soziale Vergleiche, Soziale Mobilität, Sozialstaat und Nicht-materielle Ungleichheit. In der Tradition des SOEP als forschungsbasierte Infrastruktureinrichtung erfolgte die Fragebogenentwicklung in enger Zusammenarbeit mit externen Forschenden aus dem Bereich der Einstellungs- und Ungleichheitsforschung. Neben der etablierten Nutzung des SOEP Innovation Samples (SOEP-IS) für quantitative Pretests neu entwickelter Fragen kam erstmals ein kognitiver Pretest zum Einsatz. Der vorliegende Bericht dokumentiert den Entwicklungsprozess von der Konzeption bis zum finalen Fragebogen.