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- Title
- Investment bank role in corporate restructuring.
- Creator
- Cao, Kien., College of Business, Department of Finance
- Abstract/Description
-
In essay 1 (Investment bank role in acquisition of private targets), using a sample of private targets from January 1992 to December 2010, I find that special information asymmetry when bidders prusue private targets alters the factors used by bidders and targets to decide whether to hire an investment bank.... It appears that the investment bank has a significant impact on the outcome of the acquisition of a private target. In essay 2 (Investment bank role in asset sell-off transactions), I...
Show moreIn essay 1 (Investment bank role in acquisition of private targets), using a sample of private targets from January 1992 to December 2010, I find that special information asymmetry when bidders prusue private targets alters the factors used by bidders and targets to decide whether to hire an investment bank.... It appears that the investment bank has a significant impact on the outcome of the acquisition of a private target. In essay 2 (Investment bank role in asset sell-off transactions), I also find that special information asymmetry when a buyer pursues divested assets alters the factors used by the buyer and seller to decide whether to hire an investment bank. ...I find that when the seller empoloys an investment bank, the increase in unsystematic and total risk of the buyer is greater than in cases when the seller does not use an investment bank.
Show less - Date Issued
- 2012
- PURL
- http://purl.flvc.org/FAU/3359289
- Subject Headings
- Banks and banking, Consolidation and merger of corporations, Corporate reorganizations, Reengineering (Management)
- Format
- Document (PDF)
- Title
- Carbon nano-fibers for electrochemical double-layer capacitors.
- Creator
- Cao, Xuejun., Florida Atlantic University, Lipka, Stephen M.
- Abstract/Description
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A novel carbon nano-fiber was prepared using catalytic vapor phase growth. Electrochemical capacitors were assembled using these fibers. Physical analysis was conducted on the carbon nano-fibers and electrochemical analysis was performed on capacitors made from these carbon nano-fibers. Scanning electron microscopy revealed that the nano-fibers had diameters ranging from 20nm to 400nm. X-ray diffraction showed the nano-fibers were more ordered than some commercial carbon fibers. BET...
Show moreA novel carbon nano-fiber was prepared using catalytic vapor phase growth. Electrochemical capacitors were assembled using these fibers. Physical analysis was conducted on the carbon nano-fibers and electrochemical analysis was performed on capacitors made from these carbon nano-fibers. Scanning electron microscopy revealed that the nano-fibers had diameters ranging from 20nm to 400nm. X-ray diffraction showed the nano-fibers were more ordered than some commercial carbon fibers. BET adsorption yielded specific surface areas of the nano-fibers at around 400 m$\sp2$/g. Electrochemical studies including cyclic voltammetry and electrochemical impedance spectroscopy indicated that capacitors made from carbon nano-fibers were promising for practical use. Further modification/activation of the carbon nano-fibers was conducted and capacitors made from these materials were also evaluated.
Show less - Date Issued
- 1999
- PURL
- http://purl.flvc.org/fcla/dt/15622
- Subject Headings
- Capacitors, Electric double layer, Carbon fibers
- Format
- Document (PDF)
- Title
- Acute Alcohol Drinking Promotes Piecemeal Percepts during Binocular Rivalry.
- Creator
- Cao, Dingcai, Zhuang, Xiaohua, Kang, Para, Hong, Sang Wook, King, Andrea C.
- Date Issued
- 2016-04-06
- PURL
- http://purl.flvc.org/fau/fd/FAUIR000148
- Format
- Citation
- Title
- Corporate Tax Aggressiveness, Auditor Provided Tax Services, And Audit Quality: Evidence From Recent PCOAB Rules Concerning Independence And Tax Services.
- Creator
- Carr, Kellie M., Cao, Jian, Florida Atlantic University, College of Business, School of Accounting
- Abstract/Description
-
Using tax accrual quality as a proxy for audit quality, I investigate whether companies that significantly decreased APTS surrounding the effective date of the Public Company Accounting Oversight Board’s 2006 Rules on Ethics, Independence, and Tax Services experienced an improvement in audit quality after the change. Given the specific target of the PCAOB 2006 restrictions is companies aggressively avoiding taxes with the assistance of APTS, I also investigate whether companies associated...
Show moreUsing tax accrual quality as a proxy for audit quality, I investigate whether companies that significantly decreased APTS surrounding the effective date of the Public Company Accounting Oversight Board’s 2006 Rules on Ethics, Independence, and Tax Services experienced an improvement in audit quality after the change. Given the specific target of the PCAOB 2006 restrictions is companies aggressively avoiding taxes with the assistance of APTS, I also investigate whether companies associated with tax aggressive services are also more likely to experience an improvement in audit quality following the reductions in APTS. Results suggest an increase in audit quality due to a reduction in economic bonding following APTS restrictions. Consistent with the economic bonding theory, companies that significantly reduced APTS experienced a larger improvement in audit quality after the change compared to companies that did not significantly reduce APTS. For tax aggressive companies, those that reduced APTS did experience a significant increase in audit quality after the change compared to tax aggressive companies that did not significantly reduce APTS. Moreover, companies considered important tax clients by their audit firms that significantly reduced APTS did experience a marginally greater increase in audit quality after the change compared to other important tax clients that did not significantly reduce APTS. Overall, my results indicate that the PCOAB 2006 restrictions were effective in decreasing APTS and economic bonding, thereby leading to improved audit quality, especially among companies associated with tax aggressive services. Accordingly, concerns for loss of knowledge spillover seem to be minimal. There are few studies that investigate the effectiveness of the PCAOB 2006 restrictions on audit quality. Therefore, my study fills this void by using a tax specific measure of audit quality, tax accrual quality, to specifically examine the target of the restrictions— audit clients that are associated with aggressive tax services. My study confirms and expands APTS, economic bonding, audit quality, tax accrual quality, and tax aggressive research, and also provides insight into and support for current policy debates concerning APTS and tax aggressive services.
Show less - Date Issued
- 2017
- PURL
- http://purl.flvc.org/fau/fd/FA00004884, http://purl.flvc.org/fau/fd/FA00004884
- Subject Headings
- Auditing--Standards--United States., Corporations--Standards--United States., Corporations--Auditing., Organizational effectiveness--Measurement., Financial services industry--Management.
- Format
- Document (PDF)
- Title
- Digital signal processing for a high-resolution three-dimensional sonar imaging system for autonomous underwater vehicles.
- Creator
- Cao, Ping., Florida Atlantic University, Cuschieri, Joseph M., Sudhakar, Raghavan, College of Engineering and Computer Science, Department of Ocean and Mechanical Engineering
- Abstract/Description
-
In this dissertation, the digital signal processing techniques required for a 3-D sonar imaging system are examined. The achievable performance of the generated images is investigated by using a combination of theoretical analysis, computer simulation and field experiments. The system consists of a forward looking sonar, with separate projector and receiver. The projector is a line source with an 80 degrees by 1.2 degree beam pattern, which is electronically scanned within a 150 degree sector...
Show moreIn this dissertation, the digital signal processing techniques required for a 3-D sonar imaging system are examined. The achievable performance of the generated images is investigated by using a combination of theoretical analysis, computer simulation and field experiments. The system consists of a forward looking sonar, with separate projector and receiver. The projector is a line source with an 80 degrees by 1.2 degree beam pattern, which is electronically scanned within a 150 degree sector. The receiver is a multi element line array, where each transducer element has a directivity pattern that covers the full sector of view, that is 150 degrees by 80 degrees. The purpose of this sonar system is to produce three dimensional (3-D) images which display the underwater topography within the sector of view up to a range of 200 meters. The principle of operation of the proposed 3-D imaging system differs from other commonly used systems in that it is not based on the intensity of backscatter. The geometries of the targets are obtained from the delay and direction information that can be extracted from the signal backscatter. The acquired data is further processed using an approach based on sequential Fourier transforms to build the 3-D images. With careful selection of the system parameters, the generated images have sufficient quality to be used for AUV tasks such as obstacle avoidance, navigation and object classification. An approach based on a sophisticated two dimensional (2-D) autoregressive (AR) model is explored to further improve the resolution and generate images with higher quality. The real time processing requirements for image generation are evaluated, with the use of dedicated Digital Signal Processing (DSP) chips. A pipeline processing model is analyzed and developed on a selected system.
Show less - Date Issued
- 1992
- PURL
- http://purl.flvc.org/fcla/dt/12317
- Subject Headings
- Sonar, Signal processing--Digital techniques, Three-dimensional display systems, Submersibles
- Format
- Document (PDF)
- Title
- Ferrimagnetic bioglass ceramics in simulated body fluid: Electron, X-ray and neutron scattering studies.
- Creator
- Papanearchou, Nearchos I., Florida Atlantic University, Charles E. Schmidt College of Science, Department of Physics
- Abstract/Description
-
The effect of simulated body fluid (SBF) on the crystal structure and surface structure properties of Ferrimagnetic Bioglass Ceramics (FBC) as a function of the time of immersion in SBF was studied. The materials examined were prepared with a systematic variation of the composition of the oxides in the system [0.45(CaO, P2O5) (0.52-x)SiO2 xFe2O3 0.03Na2O] and the heat treatment temperature. X-ray powder diffraction (XRD), scanning electron microscopy (SEM) with energy dispersive x-ray...
Show moreThe effect of simulated body fluid (SBF) on the crystal structure and surface structure properties of Ferrimagnetic Bioglass Ceramics (FBC) as a function of the time of immersion in SBF was studied. The materials examined were prepared with a systematic variation of the composition of the oxides in the system [0.45(CaO, P2O5) (0.52-x)SiO2 xFe2O3 0.03Na2O] and the heat treatment temperature. X-ray powder diffraction (XRD), scanning electron microscopy (SEM) with energy dispersive x-ray spectroscopy (EDX), neutron powder diffraction (NPD) and Rietveld refinement methods were used in our studies. The in vitro experiments demonstrated the bioactivity of the FBC through formation of hydroxyapatite (HAp). It varies with the composition of the FBC, annealing temperature, and time of immersion of the samples in SBF in a non-systematic way. SEM and EDX studies showed that pores appear on the surface of some specimens, while a surface layer of Si, P, and Ca partially covers the Fe, O dendrites of the original samples. Formation and size of pores was determined by the specific processing parameters of the samples. Quantitative phase analysis of the neutron diffraction patterns revealed a phase transition of the calcium phosphate from hexagonal to monoclinic, in weight percentages depended on the composition of the as-prepared FBC and time of immersion in SBF. The weight percentage of the ferrimagnetic phase [Fe3O4] is less affected by immersion in SBF. Inclusion of magnetic scattering of the neutrons in the Rietveld refinement process improved the quality of the fit between calculated and experimental diffraction patterns, resulting in a reduction of the weighted pattern residuals Rwp from 0.15 to 0.07.
Show less - Date Issued
- 2005
- PURL
- http://purl.flvc.org/fcla/dt/12169
- Subject Headings
- Health Sciences, Radiology, Biophysics, General
- Format
- Document (PDF)
- Title
- Physical properties of ferrimagnetic bioceramics.
- Creator
- Kis, Antonella C., Florida Atlantic University, Charles E. Schmidt College of Science, Department of Physics
- Abstract/Description
-
The structural, magnetic and microstructural properties of ferrimagnetic bioglass ceramics (FBC) in the system {0.45(CaO,P2O5) x (0.52-x)SiO2 x xFe 2O3 x 0.03Na2O} with x = 0.05, 0.10, 0.15, 0.20 were studied as a function of composition and heat-treatment temperature. Specimens from each samples series were heattreated at temperatures in the range 600--1000C. X-ray powder diffraction and Rietveld refinement methods, magnetic measurements and scanning electron microscopy with energy...
Show moreThe structural, magnetic and microstructural properties of ferrimagnetic bioglass ceramics (FBC) in the system {0.45(CaO,P2O5) x (0.52-x)SiO2 x xFe 2O3 x 0.03Na2O} with x = 0.05, 0.10, 0.15, 0.20 were studied as a function of composition and heat-treatment temperature. Specimens from each samples series were heattreated at temperatures in the range 600--1000C. X-ray powder diffraction and Rietveld refinement methods, magnetic measurements and scanning electron microscopy with energy dispersive x-ray spectroscopy were used in our studies. Calcium phosphate [Ca3PO4)2], which is the biocompatible component of the materials, and magnetite Fe3O 4 are the two major crystalline phases that were developed in all samples series. In the two series of samples with x = 0.15 and 0.20, calcium phosphate undergoes a gradual transition from the monoclinic to the rhombohedral crystal system (Space Group P21/a, R3c) as the heat-treatment temperature increases from 800 to 1100C. It crystallizes only in R3c in the samples series with x = 0.05 and x = 0.10. Magnetite crystallizes in the orthorhombic system (SG Imma) in weight fractions determined by the heat-treatment temperature. In the system with x = 0.20, magnetite partially converts to hematite (SG R3c) in weight fractions that increase with the heat-treatment temperature. The saturation magnetization of all specimens depends on the starting composition in Fe2O3 while it becomes maximum in samples that were heat-treated at 800°C in all sample series. Magnetization loops show that the energy stored in the material is greatly affected by composition and heat-treatment, but not in a systematic way. SEM and EDX spectra reveal a variety of microstructures that are determined by the processing parameters of each sample. Dendrite structures consisting of Fe and O with crystallites of various sizes form on a glassy matrix of P, Si, Ca and O in the samples series 20G, while very fine surface microstructures are observed in the series 15G.
Show less - Date Issued
- 2004
- PURL
- http://purl.flvc.org/fau/fd/FADT12069
- Subject Headings
- Physics, Condensed Matter, Engineering, Materials Science
- Format
- Document (PDF)