ABSTRACT IN FRENCH: La théorie et l'analyse économiques néoclassiques attribuent au seul « système des prix » la représentation, la coordination et la régulation de l'économie dans son ensemble et ...des organisations économiques qui la constituent ; ce cadre d'équilibre méconnaît l'entité entreprise ayant son organisation et sa gestion, aussi bien que la monnaie et la comptabilité. L'appréhension du « système comptable » de l'entité entreprise permettra de dégager un point de vue différent sur le processus économique et monéaire, et d'indiquer ainsi quelques jalons théoriques pour intégrer cette entité, la monnaie et la comptabilité dans le cadre du système économique et monétaire. // ABSTRACT IN ENGLISH: Under an equilibrium framework, 'price system' suffices for representing, co-ordinating and regulating the whole economy, its constituents and their interactions. Therefore, together with money and accounting, the firm - as an entity having its own organisation and management - is misunderstood. This article addresses the joint role played by the firm as an entity, by money and by the 'accounting system' in the economic and monetary process that takes place in the making of economic systems as wholes.
Abstract We correct an overestimation of the production rate of $$^{137}$$ 137 Xe in the DARWIN detector operated at LNGS. This formerly dominant intrinsic background source is now at a level similar ...to the irreducible background from solar $$^8$$ 8 B neutrinos, thus unproblematic at the LNGS depth. The projected half-life sensitivity for the neutrinoless double beta decay ( $$0\nu \beta \beta $$ 0 ν β β ) of $$^{136}$$ 136 Xe improves by $$22\%$$ 22 % compared to the previously reported number and is now $$T^{0\nu }_{1/2}= {3.0\times 10^{27}} \hbox { yr}$$ T 1 / 2 0 ν = 3.0 × 10 27 yr (90% C.L.) after 10 years of DARWIN operation.
This paper aims at understanding the recent evolution of Chinese accounting standards while focusing on accounting for business combinations as a case of reference. A comprehensive comparative ...analysis between the standards of the International Accounting Standards Board and Chinese accounting standards is provided, based upon a dualistic approach towards two opposing perspectives of accounting, static (fair value) and dynamic (matching based). The comparison casts doubt on the ultimate convergence of Chinese and international accounting standards. Main differences remain and are explained by taking into account: (i) the special Chinese context, (ii) the massive industrial development experienced by business enterprises in China and (iii) the dynamic accounting perspective that leading accounting theorists and Chinese regulatory authorities agree with and wish to encourage.
JINST 17 (2022) P08010 We describe the upgrade and performance of the high-purity germanium counting
facility Gator, which is dedicated to low-background $\gamma$-ray spectrometry.
Gator is operated ...at the Gran Sasso Underground Laboratory in Italy, at an
average depth of 3600 meter water equivalent, and employed for material
screening and selection in ultra-low background, rare-event search experiments
in astroparticle physics. The detector is equipped with a passive shield made
of layers of copper, lead and polyethylene, and the sample cavity is purged
with gaseous nitrogen maintained at positive pressure for radon suppression.
After upgrading its enclosure, the background rate is (82.0$\pm$0.7)
counts/(kg$\cdot$day) in the energy region 100 keV to 2700 keV, a 20% reduction
compared to the previously reported rate. We show the stability of various
operation parameters as a function of time. We also summarize the sample
analysis procedure, and demonstrate Gator's sensitivity by examining one
material sample, a candidate photosensor for the DARWIN experiment.
For the first time, a small dual-phase (liquid/gas) xenon time projection chamber was equipped with a top array of silicon photomultipliers for light and charge readout. Here we describe the ...instrument in detail, as well as the data processing and the event position reconstruction algorithms. We obtain a spatial resolution of ~1.5 mm in the horizontal plane. To characterise the detector performance, we show calibration data with internal \(^{83\text{m}}\)Kr and \(^{37}\)Ar sources, and we detail the production of the latter as well as its introduction into the system. We finally compare the observed light and charge yields down to electronic recoil energies of 2.82 keV to predictions based on NEST v2.0.
The DARWIN observatory is a proposed next-generation experiment to search for particle dark matter and other rare interactions. It will operate a 50 t liquid xenon detector, with 40 t in the time ...projection chamber (TPC). To inform the final detector design and technical choices, a series of technological questions must first be addressed. Here we describe a full-scale demonstrator in the vertical dimension, Xenoscope, with the main goal of achieving electron drift over a 2.6 m distance, which is the scale of the DARWIN TPC. We have designed and constructed the facility infrastructure, including the cryostat, cryogenic and purification systems, the xenon storage and recuperation system, as well as the slow control system. We have also designed a xenon purity monitor and the TPC, with the fabrication of the former nearly complete. In a first commissioning run of the facility without an inner detector, we demonstrated the nominal operational reach of Xenoscope and benchmarked the components of the cryogenic and slow control systems, demonstrating reliable and continuous operation of all subsystems over 40 days. The infrastructure is thus ready for the integration of the purity monitor, followed by the TPC. Further applications of the facility include R&D on the high voltage feedthrough for DARWIN, measurements of electron cloud diffusion, as well as measurements of optical properties of liquid xenon. In the future, Xenoscope will be available as a test platform for the DARWIN collaboration to characterise new detector technologies.
There is a compelling physics case for a large, xenon-based underground detector devoted to dark matter and other rare-event searches. A two-phase time projection chamber as inner detector allows for ...a good energy resolution, a three-dimensional position determination of the interaction site and particle discrimination. To study challenges related to the construction and operation of a multi-tonne scale detector, we have designed and constructed a vertical, full-scale demonstrator for the DARWIN experiment at the University of Zurich. Here we present first results from a several-months run with 343 kg of xenon and electron drift lifetime and transport measurements with a 53 cm tall purity monitor immersed in the cryogenic liquid. After 88 days of continuous purification, the electron lifetime reached a value of 664(23) microseconds. We measured the drift velocity of electrons for electric fields in the range (25--75) V/cm, and found values consistent with previous measurements. We also calculated the longitudinal diffusion constant of the electron cloud in the same field range, and compared with previous data, as well as with predictions from an empirical model.
Understanding propagation of scintillation light is critical for maximizing the discovery potential of next-generation liquid xenon detectors that use dual-phase time projection chamber technology. ...This work describes a detailed optical simulation of the DARWIN detector implemented using Chroma, a GPU-based photon tracking framework. To evaluate the framework and to explore ways of maximizing efficiency and minimizing the time of light collection, we simulate several variations of the conventional detector design. Results of these selected studies are presented. More generally, we conclude that the approach used in this work allows one to investigate alternative designs faster and in more detail than using conventional Geant4 optical simulations, making it an attractive tool to guide the development of the ultimate liquid xenon observatory.
We describe the upgrade and performance of the high-purity germanium counting facility Gator, which is dedicated to low-background \(\gamma\)-ray spectrometry. Gator is operated at the Gran Sasso ...Underground Laboratory in Italy, at an average depth of 3600 meter water equivalent, and employed for material screening and selection in ultra-low background, rare-event search experiments in astroparticle physics. The detector is equipped with a passive shield made of layers of copper, lead and polyethylene, and the sample cavity is purged with gaseous nitrogen maintained at positive pressure for radon suppression. After upgrading its enclosure, the background rate is (82.0\(\pm\)0.7) counts/(kg\(\cdot\)day) in the energy region 100 keV to 2700 keV, a 20% reduction compared to the previously reported rate. We show the stability of various operation parameters as a function of time. We also summarize the sample analysis procedure, and demonstrate Gator's sensitivity by examining one material sample, a candidate photosensor for the DARWIN experiment.
The DARWIN observatory is a proposed next-generation experiment to search for particle dark matter and for the neutrinoless double beta decay of \(^{136}\)Xe. Out of its 50\(\,\)t total natural xenon ...inventory, 40\(\,\)t will be the active target of a time projection chamber which thus contains about 3.6 t of \(^{136}\)Xe. Here, we show that its projected half-life sensitivity is \(2.4\times10^{27}\,\)yr, using a fiducial volume of 5t of natural xenon and 10\(\,\)yr of operation with a background rate of less than 0.2\(~\)events/(t\(\cdot\)yr) in the energy region of interest. This sensitivity is based on a detailed Monte Carlo simulation study of the background and event topologies in the large, homogeneous target. DARWIN will be comparable in its science reach to dedicated double beta decay experiments using xenon enriched in \(^{136}\)Xe.
