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1. Indicazioni generali L'indagine (1) sulle leggi ha fornito le seguenti indicazioni:

Provides a comprehensive, critical review of failure prediction with cash flow information since Beaver (1966); and tabulates the methods and cash flow variables used, and the results produced. Describes the literature as “inconsistent and inconclusive” and discusses possible reasons why, e.g. the measurement and diversity of cash flows, lack of model validation, multicollinearity etc. Points out the importance of cash to solvency and dividend payouts; and the limitations it places on creative accounting. Summarizes the reasons for previous inconsistencies and considers possibilities for further research.

Presents an alternative lower bound to the elastic buckling collapse of thin shells of revolution, in comparison with results from geometrically non‐linear elastic analysis. The numerical finite element method is based on axisymmetric rotational shell elements whose strain‐displacement relations are described by Koiter’s small finite deflection theory, with displacements expanded circumferentially using a Fourier series. First, compares the reduced stiffness linear analysis, based on the buckling equation without incremental linear in‐plane energy components corresponding to the lowest eigenmode (for a particular cylindrical shell under external pressure), with the results obtained by Batista and Croll. Second, the non‐linear astatic (quasi‐static) elastic analysis to clamped spherical caps under uniform external pressure is carried out in order to compare the results from a reduced stiffness analysis from viewpoints of not only buckling loads, but also total potential energy. Argues that the astatic buckling loads may relate to reductions due to a specific imperfection effect on elastic buckling collapses.

Normalement la science a la tâche et le mérite de définir les notions et d'écarter de celles‐ci ce qui demeure incertain. Le tourisme pourrait aussi recourir à son assistance, on sait que la science ne lui est pas restée indifférente; c'est sous cet angle par exemple qu'il est enseigné aux universités de Berne et de St‐Gall. Nous ne voulons pourtant pas ici entrer dans ce domaine. Dans la mesure du possible, nous nous contenterons seulement de faire appel à l'objectivité qui caractérise les méthodes scientifiques et de nous inspirer de leur précision.

This study aims to develop a compact analytical models for undoped symmetric double-gate MOSFET based on carrier approach. Double-Gate (DG) MOSFET is a newly emerging device that can potentially further scale down CMOS technology owing to its excellent control of short channel effects, ideal subthreshold slope and free dopant-associated fluctuation effects. DG MOSFET is of two types: the symmetric DG MOSFET with two gates of identical work functions and asymmetric DG MOSFET with two gates of different work functions. To fully exploit the benefits of DG MOSFETs, the body of DG MOSFETs is usually undoped because the undoped body greatly reduces source and drain junction capacitances, which enhances the switching speed. Highly accurate and compact models, which are at the same time computationally efficient, are required for proper modeling of DG MOSFETs.

This paper presents a carrier-based approach to develop a compact analytical model for the channel potential, threshold voltage and drain current of a long channel undoped symmetric DG MOSFETs. The formulation starts from a solution of the 2-D Poisson’s equation in which mobile charge term has been included. The 2-D Poisson’s equation in rectangular coordinate system has been solved by splitting the total potential into long-channel (1-D Poisson’s equation) and short-channel components (remnant 2-D differential equation) in accordance to the device physics. The analytical model of the channel potential has been derived using Boltzmann’s statistics and carrier-based approach.

It is shown that the metal gate suppresses the center potential more than the poly gate. The threshold voltage increases with increasing metal work function. The results of the proposed models have been validated against the Technology Computer Aided Design simulation results with close agreement.

Compact Analytical models for undoped symmetric double gate MOSFETs.

Au terme de notre 32e Congrès, j'éprouve le besoin de rendre hommage à tous ceux qui ont collaboré à la bonne marche collaborateurs de la réunion annuelle de notre association.

Secondo Troisi, il patrimonio turistico di un Paese si può definire come «il complesso di tutti i beni turistici naturali (liberi, privati e pubblici o collettivi) e artificiali, che attrae i forestieri». (1) Questa definizione ci ricorda la nozione del «luogo turistico» (Fremdenverkehrsort) che da tempo ha il suo posto nella dottrina turistica. (2) Un «luogo turistico» è un centro con una caratteristica propria, una località che ha attrattive naturali (elementi naturali, artistici, archeologici, climatici ed igienici) come pure con delle attrattive «derivate» (elementi artificiali, organizzazione alberghiera, fattori della politica turistica).

La présente contribution concerne les tendances “non‐quantifiables” que J.R. Blanchet évoque en conclusions de son rapport de base. Ou plutôt, les tendances non quantifiées, en ce sens que la densité d'équipements concourant à l'animation des stations de montagne ne fait pas l'objet d'une statistique suivie.

This article investigates concentration, efficiency, and profitability of commercial banks operating in Saudi Arabia, which is considering acceding to the World Trade Organisation whose rules on financial services liberalisation could pose a competitive challenge to local banks. We use regression analysis to investigate the underlying determinants of Saudi bank concentration, efficiency, and profitability. The significance of the study stems from the conventional premise that highly concentrated banking or credit market introduces inefficiencies that would harm firms’ access to credit thus hindering economic growth. If banks were found to be highly concentrated and hence inefficient, then the relevant policy question that should be addressed by Saudi Arabian policy makers is what should be done to alleviate the situation. Empirical results show that Saudi banking market is highly concentrated, and healthy competition through the Saudi adoption of corrective measures would ease the problem. The Saudi government may like to consider concurrently joining the WTO, and allow non‐banking institutions to enter into brokerage business, offer financial products and services (investment banking, brokerage, and portfolio management), and compete with commercial banks through fair participation in auctioning of government securities.

Le tourisme devient la grande industrie de la fin du 20ème siècle et se diversifie très rapidemment. Pour ce, il doit utiliser les techniques et méthodes des secteurs industriels plus avancés dans leurs méthodes et organisations avec pour objectif d'at‐teindre des clientèles de plus en plus nombreuses en fonction de gammes de produits de plus en plus larges. Le tourisme de santé entre dans cette logique. Ce n'est plus du simple thermalisme, c'est une filière qu'il s'agit de traiter comme l'on traite la gestion de produits commerciaux ou industriels. Or en raison de sa spcificité, la qualité et sa gestion est au coeur du tourisme de santé.