An original approach for the design of a Class D power switching amplifier-an audio application

Author(s):  
P. Dondon ◽  
J.M. Micouleau
Author(s):  
G. Remond ◽  
R.H. Packwood ◽  
C. Gilles ◽  
S. Chryssoulis

Merits and limitations of layered and ion implanted specimens as possible reference materials to calibrate spatially resolved analytical techniques are discussed and illustrated for the case of gold analysis in minerals by means of x-ray spectrometry with the EPMA. To overcome the random heterogeneities of minerals, thin film deposition and ion implantation may offer an original approach to the manufacture of controlled concentration/ distribution reference materials for quantification of trace elements with the same matrix as the unknown.In order to evaluate the accuracy of data obtained by EPMA we have compared measured and calculated x-ray intensities for homogeneous and heterogeneous specimens. Au Lα and Au Mα x-ray intensities were recorded at various electron beam energies, and hence at various sampling depths, for gold coated and gold implanted specimens. X-ray intensity calculations are based on the use of analytical expressions for both the depth ionization Φ (ρz) and the depth concentration C (ρz) distributions respectively.


2019 ◽  
Vol 139 (8) ◽  
pp. 345-350
Author(s):  
Toru Tagawa ◽  
Tomohiko Yamashita ◽  
Takashi Sakugawa ◽  
Sunao Katsuki ◽  
Kenzi Hukuda ◽  
...  

2020 ◽  
Vol 23 (5) ◽  
pp. 585-600
Author(s):  
V.A. Timchenko

Subject. This article deals with the issues of forensic diagnostics, which is an effective means of detecting, preventing and suppressing staff fraud. Objectives. The article aims to present an original approach to the development of methods of forensic diagnosis of staff fraud based on the modeling method. It is also intended to identify a structure of staff fraud patterns and justify the need to classify the staff fraud methods. Methods. For the study, I used the methods of comparative analysis, systematization, induction, and deduction. Results. The article defines approaches to the formation of diagnostic methods of staff fraud and presents typical inconsistencies that arise in economic information under the influence of fraudulent actions of staff. It describes some diagnostic techniques that can detect staff fraud elements that occur in certain ways of criminal activity. Conclusions and Relevance. The proposed original approach helps develop standard and specific methods for diagnosing staff fraud on a scientific basis. The provisions outlined in the article can serve as a basis for scholarly discussion, contribute to the effectiveness of research on counter-fraud in the field of personnel fraud, and can be applied to the practical activities of structural units and individuals whose task is to combat staff fraud in commercial organizations.


2020 ◽  
Vol 23 (12) ◽  
pp. 1356-1382
Author(s):  
E.V. Olomskaya ◽  
A.A. Aksent'ev

Subject. This article discusses the methodological features of Russian Accounting Standard (PBU) 18/02 Income Tax Accounting when using the balance method to account for deferred taxes. It considers whether the clarification of permanent tax differences is justified, and it analyzes in detail the features of accounting for temporary differences and offers a visual and descriptive method for determining and correlating them in accounts. Objectives. The article aims to justify the reason for linking permanent tax differences to such accounting categories as Income and Expenses. It also aims to develop a methodological toolkit that simplifies the perception of the balance method and demonstrates the procedure for determining temporary differences. Methods. For the study, we used the methods of analysis, synthesis, observation, comparison, and other general scientific methods. Results. The article justifies the clarification of permanent differences from the position of accounting categories. It offers an original approach that helps visually classify temporary differences. The formalization of the balance method helped identify the logic of its reflection in accounting statements. Conclusions and Relevance. To ensure that accounting is not distorted due to the impact of taxation, it is necessary to develop a unified conceptual framework, as well as develop existing methods and introduce new ones that do not contradict the public concept of interaction between accounting and tax accounting. The research results are intended for training, scientific and practical activities of specialists in the field of accounting and audit, as well as students studying under this program, in order to study the features of applying the balance method for accounting for deferred taxes.


Author(s):  
Apangshu Das ◽  
Sambhu Nath Pradhan

Background: Output polarity of the sub-function is generally considered to reduce the area and power of a circuit at the two-level realization. Along with area and power, the power-density is also one of the significant parameter which needs to be consider, because power-density directly converges to circuit temperature. More than 50% of the modern day integrated circuits are damaged due to excessive overheating. Methods: This work demonstrates the impact of efficient power density based logic synthesis (in the form of suitable polarity selection of sub-function of Programmable Logic Arrays (PLAs) for its multilevel realization) for the reduction of temperature. Two-level PLA optimization using output polarity selection is considered first and compared with other existing techniques and then And-Invert Graphs (AIG) based multi-level realization has been considered to overcome the redundant solution generated in two-level synthesis. AIG nodes and associated power dissipation can be reduced by rewriting, refactoring and balancing technique. Reduction of nodes leads to the reduction of the area but on the contrary increases power and power density of the circuit. A meta-heuristic search approach i.e., Nondominated Sorting Genetic Algorithm-II (NSGA-II) is proposed to select the suitable output polarity of PLA sub-functions for its optimal realization. Results: Best power density based solution saves up to 8.29% power density compared to ‘espresso – dopo’ based solutions. Around 9.57% saving in area and 9.67% saving in power (switching activity) are obtained with respect to ‘espresso’ based solution using NSGA-II. Conclusion: Suitable output polarity realized circuit is converted into multi-level AIG structure and synthesized to overcome the redundant solution at the two-level circuit. It is observed that with the increase in power density, the temperature of a particular circuit is also increases.


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