857 resultados para Activity Based Costing


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The activity levels of stars are influenced by several stellar properties, such as stellar rotation, spectral type, and the presence of stellar companions. Analogous to binaries, planetary companions are also thought to be able to cause higher activity levels in their host stars, although at lower levels. Especially in X-rays, such influences are hard to detect because coronae of cool stars exhibit a considerable amount of intrinsic variability. Recently, a correlation between the mass of close-in exoplanets and their host star's X-ray luminosity has been detected, based on archival X-ray data from the ROSAT All-Sky Survey. This finding has been interpreted as evidence for star-planet interactions. We show in our analysis that this correlation is caused by selection effects due to the flux limit of the X-ray data used and due to the intrinsic planet detectability of the radial velocity method, and thus does not trace possible planet-induced effects. We also show that the correlation is not present in a corresponding complete sample derived from combined XMM-Newton and ROSAT data.

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Electrochemical water splitting used for generating hydrogen has attracted increasingly attention due to energy and environmental issues. It is a major challenge to design an efficient, robust and inexpensive electrocatalyst to achieve preferable catalytic performance. Herein, a novel three-dimensional (3D) electrocatalyst was prepared by decorating nanostructured biological material-derived carbon nanofibers with in situ generated cobalt-based nanospheres (denoted as CNF@Co) through a facile approach. The interconnected porous 3D networks of the resulting CNF@Co catalyst provide abundant channels and interfaces, which remarkably favor both mass transfer and oxygen evolution. The as-prepared CNF@Co shows excellent electrocatalytic activity towards the oxygen evolution reactions with an onset potential of about 0.445 V vs. Ag/AgCl. It only needs a low overpotential of 314 mV to achieve a current density of 10 mA/cm<sup>2</sup> in 1.0 M KOH. Furthermore, the CNF@Co catalyst exhibits excellent stability towards water oxidation, even outperforming commercial IrO<inf>2</inf> and RuO<inf>2</inf> catalysts.