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This third open access volume of the handbook series deals with
accelerator physics, design, technology and operations, as well as
with beam optics, dynamics and diagnostics. A joint CERN-Springer
initiative, the "Particle Physics Reference Library" provides
revised and updated contributions based on previously published
material in the well-known Landolt-Boernstein series on particle
physics, accelerators and detectors (volumes 21A,B1,B2,C), which
took stock of the field approximately one decade ago. Central to
this new initiative is publication under full open access
This second open access volume of the handbook series deals with
detectors, large experimental facilities and data handling, both
for accelerator and non-accelerator based experiments. It also
covers applications in medicine and life sciences. A joint
CERN-Springer initiative, the "Particle Physics Reference Library"
provides revised and updated contributions based on previously
published material in the well-known Landolt-Boernstein series on
particle physics, accelerators and detectors (volumes 21A,B1,B2,C),
which took stock of the field approximately one decade ago. Central
to this new initiative is publication under full open access.
This first open access volume of the handbook series contains
articles on the standard model of particle physics, both from the
theoretical and experimental perspective. It also covers related
topics, such as heavy-ion physics, neutrino physics and searches
for new physics beyond the standard model. A joint CERN-Springer
initiative, the "Particle Physics Reference Library" provides
revised and updated contributions based on previously published
material in the well-known Landolt-Boernstein series on particle
physics, accelerators and detectors (volumes 21A,B1,B2,C), which
took stock of the field approximately one decade ago. Central to
this new initiative is publication under full open access.
The book is a compilation of the most important experimental
results achieved during the past 60 years at CERN - from the
mid-1950s to the latest discovery of the Higgs particle. Covering
the results from the early accelerators at CERN to those most
recent at the LHC, the contents provide an excellent review of the
achievements of this outstanding laboratory. Not only presented is
the impressive scientific progress achieved during the past six
decades, but also demonstrated is the special way in which
successful international collaboration exists at CERN.
The book is a compilation of the most important experimental
results achieved during the past 60 years at CERN - from the
mid-1950s to the latest discovery of the Higgs particle. Covering
the results from the early accelerators at CERN to those most
recent at the LHC, the contents provide an excellent review of the
achievements of this outstanding laboratory. Not only presented is
the impressive scientific progress achieved during the past six
decades, but also demonstrated is the special way in which
successful international collaboration exists at CERN.
Housed by a 4 m diameter tunnel of 27 km circumference, with huge
underground labs and numerous surface facilities, and set up with a
precision of 0.1 mm per kilometer, the Large Electron-Positron
Collider (LEP) was not only the largest but also one of the most
sophisticated scientific research instruments ever created by Man.
Located at CERN, near Geneva, LEP was built during the years 1983 -
1989, was operational until 2000, and corroborated the standard
model of particle physics through continuous high precision
measurements. The Author, director-general of CERN during the
crucial period of the construction of LEP, recounts vividly the
convoluted decision-making and technical implementation processes -
the tunnel alone being a highly challenging geo- and civil
engineering project - and the subsequent extremely fruitful period
of scientific research. Finally he describes the difficult decision
to close down LEP, at a time when the discovery of the Higgs boson
seemed within reach. LEP was eventually dismantled in 2000,
enabling the tunnel to be reused for building the next generation
machine, the much more powerful Large Hadron Collider (LHC), an
upgrade then called LEP3 and foreseen from the beginning. It became
operational just as this account was being completed. Written by
the main protagonist responsible for making LEP a reality, this is
the definitive inside story of a remarkable machine and the many
thousands of scientists and engineers from around the world, whose
efforts contributed to the new knowledge it produced.
This second open access volume of the handbook series deals with
detectors, large experimental facilities and data handling, both
for accelerator and non-accelerator based experiments. It also
covers applications in medicine and life sciences. A joint
CERN-Springer initiative, the "Particle Physics Reference Library"
provides revised and updated contributions based on previously
published material in the well-known Landolt-Boernstein series on
particle physics, accelerators and detectors (volumes 21A,B1,B2,C),
which took stock of the field approximately one decade ago. Central
to this new initiative is publication under full open access.
This third open access volume of the handbook series deals with
accelerator physics, design, technology and operations, as well as
with beam optics, dynamics and diagnostics. A joint CERN-Springer
initiative, the "Particle Physics Reference Library" provides
revised and updated contributions based on previously published
material in the well-known Landolt-Boernstein series on particle
physics, accelerators and detectors (volumes 21A,B1,B2,C), which
took stock of the field approximately one decade ago. Central to
this new initiative is publication under full open access
This first open access volume of the handbook series contains
articles on the standard model of particle physics, both from the
theoretical and experimental perspective. It also covers related
topics, such as heavy-ion physics, neutrino physics and searches
for new physics beyond the standard model. A joint CERN-Springer
initiative, the "Particle Physics Reference Library" provides
revised and updated contributions based on previously published
material in the well-known Landolt-Boernstein series on particle
physics, accelerators and detectors (volumes 21A,B1,B2,C), which
took stock of the field approximately one decade ago. Central to
this new initiative is publication under full open access.
Dieser Buchtitel ist Teil des Digitalisierungsprojekts Springer
Book Archives mit Publikationen, die seit den Anfangen des Verlags
von 1842 erschienen sind. Der Verlag stellt mit diesem Archiv
Quellen fur die historische wie auch die disziplingeschichtliche
Forschung zur Verfugung, die jeweils im historischen Kontext
betrachtet werden mussen. Dieser Titel erschien in der Zeit vor
1945 und wird daher in seiner zeittypischen politisch-ideologischen
Ausrichtung vom Verlag nicht beworben.
This Book Is In Latin. Due to the very old age and scarcity of this
book, many of the pages may be hard to read due to the blurring of
the original text.
This Book Is In Latin. Due to the very old age and scarcity of this
book, many of the pages may be hard to read due to the blurring of
the original text.
Diplomarbeit aus dem Jahr 2005 im Fachbereich BWL - Investition und
Finanzierung, Note: 1,3, Universitat Luzern (Controlling,
Finanzdienstleistungen), Sprache: Deutsch, Abstract: Inhaltsangabe:
Einleitung: Um eine Konvergenz zwischen den
Rechnungslegungs-Standards zu erreichen, hat das International
Accounting Standard Board (IASB) seine Bestimmung betreffend
bilanzieller Behandlung von derivativem Goodwill entsprechend
angepasst. Alle nach dem 31.04.2004 erfolgten bzw. erfolgenden
Unternehmenszusammenschlussen haben analog zu den Bestimmungen
gemass US GAAP nach der Purchase-Methode inklusive periodischer
Werthaltigkeitsprufung (Impairment) verbucht zu werden. Die
Bestimmungen sind in den Standards IFRS 3 und IAS 36 (2004)
festgehalten. Neben der Pflicht einen Unternehmenszusammenschluss
mit dem Purchase Accounting zu erfassen, verbieten die
International Financial Reporting Standards (IFRS) die planmassige
Abschreibung des Goodwills. Die Standards schreiben einen
jahrlichen Werthaltigkeitstest (Impairment Test) fur immaterielle
Guter mit unbestimmbarer Lebensdauer vor, welche die
entscheidungsrelevanten Informationen in Bezug auf immaterielle
Vermogensgegenstande erhohen sollen. Somit haben alle Unternehmen
den Goodwill Werthaltigkeitstest (Impairment-only-approach)
anzuwenden. Doch die neuen Standards zum Goodwill Accounting
eroffnen dem Management neue Moglichkeiten des Earnings Management
und insbesondere des Big Bath Accounting. Ob die Anwendung des
Impairment-only-Approach zu einer transparenteren und
verstandlicheren Rechnungslegung im Bereich des Goodwills fuhrt,
ist umstritten. Gang der Untersuchung: Im Rahmen dieser Arbeit soll
die Entwicklung und der technische Ablauf der Goodwill-Bilanzierung
nach IFRS 3 aufgezeigt werden. Es sind die wesentlichen
Bestimmungen des Impairment-only-approach (IAO) nach IAS 36 sowie
die entstehenden bilanzpolitischen Spielraume zu erlautern. Anhand
einer empirischen Studie soll untersucht werden, wie die
Neuregelung des
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