Magnetic and transport properties of InGaAs quantum wells with Mn

In the present work structural, magnetic and transport properties of InGaAs quantum wells (QW) prepared by MBE with an remote Mn layer are investigated. By means of high-resolution X-ray diffractometry the structure of the samples is analyzed. It is shown that Mn ions penetrate into the QW. Influence of the thickness of GaAs spacer and annealing at 286 ºС on the properties of the system is shown. It is shown that annealing of the samples led to Mn activation and narrowing of the Mn layer. Substantial role of 2D holes in ferromagnetic ordering in Mn layer is shown. Evidence for that is observation of maximum at 25 – 55 K on the resistivity temperature dependence. Position of maximum, which is used for quantitative assessment of the Curie temperature, correlates with calculations of the Curie temperature for structures with indirect interaction via 2D holes’ channel. Dependence of the Curie temperature on the spacer thickness shows, that creation of applicable spintronic devices needs high-precision equipment to manufacture extra fine structures. The magnetotransport measurements show that charge carrier mobility is very low. This leads to deficiency of the anomalous Hall effect. At the same time, magnetic field dependences of the magnetization at different temperatures demonstrate that systems are ferromagnetically ordered. These facts, most probably, give evidence of presence of the ferromagnetic MnAs clusters.

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost accounting for biological assets valuation

This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.

Operational Cost Reduction in WDM Networks using Lighttours

Wavelength division multiplexing (WDM) networks have been adopted as a near-future solution for the broadband Internet. In previous work we proposed a new architecture, named enhanced grooming (G+), that extends the capabilities of traditional optical routes (lightpaths). In this paper, we compare the operational expenditures incurred by routing a set of demands using lightpaths with that of lighttours. The comparison is done by solving an integer linear programming (ILP) problem based on a path formulation. Results show that, under the assumption of single-hop routing, almost 15% of the operational cost can be reduced with our architecture. In multi-hop routing the operation cost is reduced in 7.1% and at the same time the ratio of operational cost to number of optical-electro-optical conversions is reduced for our architecture. This means that ISPs could provide the same satisfaction in terms of delay to the end-user with a lower investment in the network architecture