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Determinants of earnings forecast error, earnings forecast revision and earnings forecast accuracy
(2012)
Earnings forecasts are ubiquitous in today’s financial markets. They are essential indicators of future firm performance and a starting point for firm valuation. Extremely inaccurate and overoptimistic forecasts during the most recent financial crisis have raised serious doubts regarding the reliability of such forecasts. This thesis therefore investigates new determinants of forecast errors and accuracy. In addition, new determinants of forecast revisions are examined. More specifically, the thesis answers the following questions: 1) How do analyst incentives lead to forecast errors? 2) How do changes in analyst incentives lead to forecast revisions?, and 3) What factors drive differences in forecast accuracy?
An increasing number of applications target their executions on specific hardware like general purpose Graphics Processing Units. Some Cloud Computing providers offer this specific hardware so that organizations can rent such resources. However, outsourcing the whole application to the Cloud causes avoidable costs if only some parts of the application benefit from the specific expensive hardware. A partial execution of applications in the Cloud is a tradeoff between costs and efficiency. This paper addresses the demand for a consistent framework that allows for a mixture of on- and off-premise calculations by migrating only specific parts to a Cloud. It uses the concept of workflows to present how individual workflow tasks can be migrated to the Cloud whereas the remaining tasks are executed on-premise.
Zuverlässigkeitsanalyse zur Verifikation der Einhaltung von quantitativen Sicherheitsanforderungen.
(2012)
Diese Studie beschäftigte sich mit der Dämpfungswirkung von Schienbeinschonern, wie sie beim Fußball zum Einsatz kommen. Sie wurde mit Hilfe eines Pendelhammers durchgeführt, der verschiedene Aufschlagkräfte auf die Schoner ermöglichte. Dabei wurde deutlich, dass Schienbeinschoner die beste Wirkung bei Maximalkräften unterhalb von 5kN erreichen können, dass bei größerer Belastung allerdings Verbesserungsbedarf besteht. Hierfür konnte, u.a. durch den Einsatz neuer Materialien, ein guter Ansatzpunkt im „adäquaten Zusammenspiel von Schale und Polsterung“ der Schoner gefunden werden. Die Untersuchung hat weiterhin gezeigt, dass zumindest teilweise eine deutliche Verbesserung der Dämpfungswirkung der Schienbeinschoner in den letzten Jahren erreicht werden konnte.
Spontaneous language has rarely been subjected to neuroimaging studies. This study therefore introduces a newly developed method for the analysis of linguistic phenomena observed in continuous language production during fMRI.
Most neuroimaging studies investigating language have so far focussed on single word or — to a smaller extent — sentence processing, mostly due to methodological considerations. Natural language production, however, is far more than the mere combination of words to larger units. Therefore, the present study aimed at relating brain activation to linguistic phenomena like word-finding difficulties or syntactic completeness in a continuous language fMRI paradigm. A picture description task with special constraints was used to provoke hesitation phenomena and speech errors. The transcribed speech sample was segmented into events of one second and each event was assigned to one category of a complex schema especially developed for this purpose. The main results were: conceptual planning engages bilateral activation of the precuneus. Successful lexical retrieval is accompanied – particularly in comparison to unsolved word-finding difficulties – by the left middle and superior temporal gyrus. Syntactic completeness is reflected in activation of the left inferior frontal gyrus (IFG) (area 44). In sum, the method has proven to be useful for investigating the neural correlates of lexical and syntactic phenomena in an overt picture description task. This opens up new prospects for the analysis of spontaneous language production during fMRI.
In this article, we report on the heat-transfer resistance at interfaces as a novel, denaturation-based method to detect single-nucleotide polymorphisms in DNA. We observed that a molecular brush of double-stranded DNA grafted onto synthetic diamond surfaces does not notably affect the heat-transfer resistance at the solid-to-liquid interface. In contrast to this, molecular brushes of single-stranded DNA cause, surprisingly, a substantially higher heat-transfer resistance and behave like a thermally insulating layer. This effect can be utilized to identify ds-DNA melting temperatures via the switching from low- to high heat-transfer resistance. The melting temperatures identified with this method for different DNA duplexes (29 base pairs without and with built-in mutations) correlate nicely with data calculated by modeling. The method is fast, label-free (without the need for fluorescent or radioactive markers), allows for repetitive measurements, and can also be extended toward array formats. Reference measurements by confocal fluorescence microscopy and impedance spectroscopy confirm that the switching of heat-transfer resistance upon denaturation is indeed related to the thermal on-chip denaturation of DNA.
Cardiac MR (CMR) at ultrahigh (≥7.0 T) fields is regarded as one of the most challenging MRI applications. At 7.0 T image quality is not always exclusively defined by signal-to-noise ratio (SNR) and contrast-to-noise ratio (CNR). Detrimental effects bear the potential to spoil the signal-to-noise (SNR) and contrast-to-noise (CNR) benefits of cardiac MR (CMR) at 7.0 T. B₁⁺-inhomogeneities and signal voids represent the main challenges. Various pioneering coil concepts have been proposed to tackle these issues, enabling cardiac MRI at 7.0 T. This includes a trend towards an ever larger number of transmit and receive channels. This approach affords multi-dimensional B₁⁺ modulations to improve B₁⁺ shimming performance and to enhance RF efficiency. Also, parallel imaging benefits from a high number of receive channels enabling two-dimensional acceleration. Realizing the limitations of existing coil designs tailored for UHF CMR and recognizing the opportunities of a many element TX/RX channel architecture this work proposes a modular, two dimensional 32-channel transmit and receive array using loop elements and examines its efficacy for enhanced B¹+ homogeneity and improved parallel imaging performance.
Many applications in computational science and engineering require the computation of eigenvalues and vectors of dense symmetric or Hermitian matrices. For example, in DFT (density functional theory) calculations on modern supercomputers 10% to 30% of the eigenvalues and eigenvectors of huge dense matrices have to be calculated. Therefore, performance and parallel scaling of the used eigensolvers is of upmost interest. In this article different routines of the linear algebra packages ScaLAPACK and Elemental for parallel solution of the symmetric eigenvalue problem are compared concerning their performance on the BlueGene/P supercomputer. Parameters for performance optimization are adjusted for the different data distribution methods used in the two libraries. It is found that for all test cases the new library Elemental which uses a two-dimensional element by element distribution of the matrices to the processors shows better performance than the old ScaLAPACK library which uses a block-cyclic distribution.
Determination of the frictional coefficient of the implant-antler interface : experimental approach
(2012)
The similar bone structure of reindeer antler to human bone permits studying the osseointegration of dental implants in the jawbone. As the friction is one of the major factors that have a significant influence on the initial stability of immediately loaded dental implants, it is essential to define the frictional coefficient of the implant-antler interface. In this study, the kinetic frictional forces at the implant-antler interface were measured experimentally using an optomechanical setup and a stepping motor controller under different axial loads and sliding velocities. The corresponding mean values of the static and kinetic frictional coefficients were within the range of 0.5–0.7 and 0.3–0.5, respectively. An increase in the frictional forces with increasing applied axial loads was registered. The measurements showed an evidence of a decrease in the magnitude of the frictional coefficient with increasing sliding velocity. The results of this study provide a considerable assessment to clarify the suitable frictional coefficient to be used in the finite element contact analysis of antler specimens.