Monitoring the early responses of tumours to treatment is a crucial element in guiding therapy and increasing patient survival. To achieve this, we are using magnetic resonance imaging (MRI), which can provide detailed physiological information with relatively high temporal and spatial resolution. In combination with the dynamic nuclear polarisation (DNP) technique, high signal-to-noise is obtained, resulting in a powerful tool for in vivo 13C metabolic imaging. However, detection of hyperpolarised substrates is limited to a few seconds due to the exponential decay of the polarisation with the longitudinal relaxation time constant T1. This work aimed to improve the combination of hyperpolarisation and metabolic NMR/ MRI by extending the observation timescale of the technique. Working with quantum mechanical properties of the detected substrates, long lifetimes might be accessible by using the nuclear singlet configuration of two coupled nuclei. The singlet state is immune to intramolecular dipole-dipole relaxation processes, which is one of the main sources of signal decay in MRI. In favourable situations, the singlet relaxation time constant can be much longer than T1, so transfer of the polarisation into the singlet state may allow one to extend the usable time period of the nuclear hyperpolarisation. Here we studied the relaxation of hyperpolarised metabolites, including those found in the TCA cycle, and examined the possibility of extending their observation timescale by storing the polarisation in the long-lived singlet state. The polarisation remains in this state until it is eventually required for imaging. We also investigate how one may track polarised metabolites after injection into a subject due to the transfer of polarisation to the solvent by Overhauser cross-relaxation, so that the 13C polarisation remains untouched until imaging is required. In this way we should be able to interrogate slower metabolic processes than have been examined hitherto using hyperpolarised 13C MRS, and better understand metabolic changes induced in tumours by treatment.

The presented project explores the current theoretical and experimental tools available within the study group for the Future Circular Collider (FCC) with focus on the electron-positron collider. The aim of the study is to evaluate the current frameworks used for simulation, and investigate the possibility of simulating long-lived particles, that could be dark matter candidates, through them. Pythia cards were run through the framework of Delphes and several different software packages were studied on the journey through the work. It was found that the current framework reconstructs the masses of a Z bosons and Higgs bosons accurately from the ZH signal, which is central for the analysis at the FCC-ee. When the same analysis was applied for the new physics case of a dark matter particle included in the new card for study, a ROOT file was produced indicating that the framework was able to handle the new case. When this card was run through the analysis software however, difficulties arose and a final output could not be achieved. Conclusively, it can be said that the current framework has the possibilities of handling new physics cases but further study is required to be able to run certain software packages on these cases.

京都大学 / 0048 / 新制・課程博士 / 博士(エネルギー科学) / 甲第21192号 / エネ博第366号 / 新制||エネ||72(附属図書館) / 京都大学大学院エネルギー科学研究科エネルギー基礎科学専攻 / (主査)教授 野平 俊之, 教授 萩原 理加, 教授 佐川 尚 / 学位規則第4条第1項該当 / Doctor of Energy Science / Kyoto University / DFAM

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This master thesis compares the main differences between CAS and IFRS in the field of long-lived assets. The aim of the thesis is to analyze differences between CAS and IFRS in the field of long-lived assets and apply these differences to the example of the concrete entity. The thesis is divided into two major parts, the first part is a theoretical part and the second part is a practical part . The theoretical part focuses on long-lived tangible and intangible assets according to CAS and IFRS. At the end of the theoretical part there is a comparison and the main differencies between both accounting systems. The practical part describes specific accounting examples, comparing the impacts of individual accounting operations of long-lived assets of CAS and IFRS. These operations concern chosen items of long-lived assets, income statement and balance sheet. It describes the impacts of these accounting operations on the income statement and the balance sheet.

<p>Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.</p><p>The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this. We will investigate if there is any relation between how much the three largest owners in each company hold both in equity- and vote share and how much information that is provided in the accountancy. We will also investigate if there is any relation between the expectations of returns from the market and how much information that is provided. The first hypothesis is: If companies are expected to get a high future cash flow, which implies a high market value in relation to book value of equity, then the company will reveal less information conveying much knowledge about the market to their competitors. The second hypothesis claim that if the three largest owners together holds a large equity- vote share, where small asymmetric information exists, then the company should want to disclose less information in their accountancy.</p><p>In this research we analyse the accountancy of each company listed at the OMX exchange by 31 Dec 2005. To see how much information that is disclosed in the accountancy, we have chosen to analyse how and if the companies accomplish their accounting according to IAS 36 point 134. To be able to compare how much information the companies provided about this, we have created a score structure. Furthermore we have used SPSS to make a regression analysis, which should show if there are any relations. Our results however show that there is no relation between how much information that is given and how large the market value compared to book value of equity is. Neither did we find any relation between how large the three largest owners where and how much information that was provided. Our results differ from earlier studies. One cause for that might be that we only picked three variables, while their studies could have included a lot more variables. Our study only focuses on a small part of the accountancy; if we had analyzed the entire accountancy we might have arrived to a different result. The year 2005 was furthermore the first year that the companies were obliged to follow the standard, which also could have had a certain impact on the result.</p>

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test. The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this. We will investigate if there is any relation between how much the three largest owners in each company hold both in equity- and vote share and how much information that is provided in the accountancy. We will also investigate if there is any relation between the expectations of returns from the market and how much information that is provided. The first hypothesis is: If companies are expected to get a high future cash flow, which implies a high market value in relation to book value of equity, then the company will reveal less information conveying much knowledge about the market to their competitors. The second hypothesis claim that if the three largest owners together holds a large equity- vote share, where small asymmetric information exists, then the company should want to disclose less information in their accountancy. In this research we analyse the accountancy of each company listed at the OMX exchange by 31 Dec 2005. To see how much information that is disclosed in the accountancy, we have chosen to analyse how and if the companies accomplish their accounting according to IAS 36 point 134. To be able to compare how much information the companies provided about this, we have created a score structure. Furthermore we have used SPSS to make a regression analysis, which should show if there are any relations. Our results however show that there is no relation between how much information that is given and how large the market value compared to book value of equity is. Neither did we find any relation between how large the three largest owners where and how much information that was provided. Our results differ from earlier studies. One cause for that might be that we only picked three variables, while their studies could have included a lot more variables. Our study only focuses on a small part of the accountancy; if we had analyzed the entire accountancy we might have arrived to a different result. The year 2005 was furthermore the first year that the companies were obliged to follow the standard, which also could have had a certain impact on the result.

This diploma thesis deals with the issue of impairment tests of long-lived assets in the context of the International financial reporting standards with a particular focus on IAS 36 Impairment of assets. The thesis is divided into several parts which deals with the issue of measurement and recognition of assets and impairment test principles followed by specific procedures of impairment tests of individual long-lived assets as well as cash-generating units and goodwill. There is a continuous comparison with the Czech GAAP and US GAAP as well as analysis of information published in financial statements.