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The valuation of Goodwill (GW) has remained one of the several critical issues in financial analysis. This aspect is particularly important for mergers and acquisitions due to the significance of intangible assets. This study delves into the capitalization method of super profit (CMSP), a prominent technique for GW valuation, enhanced by the integration of statistical tools. Assessing a company's excess profits over its average return on tangible assets is part of the CMSP. Finding the variables that have a significant impact on GW valuation, such as average profit, capital employed, and rate of return, is the main goal of this research. These issues are thoroughly investigated through statistical analysis to give stakeholders useful information for well-informed decision-making. Additionally, the study seeks to identify the external elements influencing this process as well as the internal aspects influencing GW valuation. Regression analysis, correlation matrices, response analysis and ANOVA are used to improve GW assessment and comprehension of the complex relationships between different factors. [ABSTRACT FROM AUTHOR]

Geothermal water (GW) resources are highly valued as clean, renewable energy sources. In this study, a comprehensive analysis of water chemistry and isotope data from 25 GW samples was conducted to gain insights into the hydrochemical characteristics and formation mechanisms of the GW in the northern Jinan region (NJR). Statistical analysis and hydrochemical methods were employed for relevant analysis. The findings reveal that the GW in the NJR exhibits high salinity, with an average total dissolved solids (TDS) concentration of 9009.00 mg/L. The major ions identified are Na+ and Cl−, with mean concentrations of 2829.73 mg/L and 4425.77 mg/L, respectively, resulting in a hydrochemical type of Cl−Na. The analysis of δ2H and δ18O isotopes indicates that the GW originates from atmospheric precipitation that undergoes deep cycling and interaction with older groundwater. The composition of 3H suggests that the GW in the NJR is a mixture of waters, while radiocarbon dating (14C) suggests that the recharge of the GW may have occurred in the late Pleistocene era. The GW in the NJR is classified as partially equilibrated waters. The temperature range of geothermal reservoirs is 57.13 to 99.74 °C. The hydrochemical components primarily result from water–rock interactions, including silicate weathering, cation exchange, as well as carbonate weathering and the dissolution of halite and gypsum. Moreover, taking into account the hydrogeological conditions, hydrochemistry, and isotope analysis, a conceptual model of the geothermal reservoir in the NJR was developed. The research findings serve as a valuable reference and foundation for the development and utilization of geothermal resources in the Jinan region. These originate from the Taiyi mountains in the south or the Taihang mountains in the west, and experience deep circulation and long runoff times. This study provides a reference for the sustainable development and utilization of regional geothermal resources. [ABSTRACT FROM AUTHOR]

We present an ab initio study on quasiparticle (QP) excitations and excitonic effects in two-dimensional (2D) GaN based on density-functional theory and many-body perturbation theory. We calculate the QP band structure using  G W  approximation, which generates an indirect band gap of  4.83  eV ( K → Γ ) for 2D GaN, opening up  1.24  eV with respect to its bulk counterpart. It is shown that the success of plasmon-pole approximation in treating the 2D material benefits considerably from error cancellation. On the other hand, much better gaps, comparable to  G W  ones, could be obtained by correcting the Kohn–Sham gap with a derivative discontinuity of the exchange–correlation functional at much lower computational cost. To evaluate excitonic effects, we solve the Bethe–Salpeter equation (BSE) starting from Kohn–Sham eigenvalues with a scissors operator to open the single-particle gap. This approach yields an exciton binding energy of  1.23  eV in 2D GaN, which is in good agreement with the highly demanding  G W -BSE results. The enhanced excitonic effects due to reduced dimensionality are discussed by comparing the optical spectra from BSE calculations with that by random-phase approximation (RPA) for both the monolayer and bulk GaN in wurtzite phase. Additionally, we find that the spin–orbit splitting of excitonic peaks is noticeable in 2D GaN but buried in the bulk crystal. [ABSTRACT FROM AUTHOR]

Security is one of the major concerns while designing robust protocols for underwater sensor networks (UWSNs). The underwater sensor node (USN) is an example of medium access control (MAC) that should control underwater UWSN, and underwater vehicles (UV) combined. Therefore, our proposed method, in this research, investigates UWSN combined with UV optimized as an underwater vehicular wireless network (UVWSN) that can completely detect malicious node attacks (MNA) from the network. Thus, MNA that engages the USN channel and launches MNA is resolved by our proposed protocol through SDAA (secure data aggregation and authentication) protocol deployed in UVWSN. SDAA protocol plays a significant role in secure data communication, as the cluster-based network design (CBND) network organization creates a concise, stable, and energy-efficient network. This paper introduces SDAA optimized network known as UVWSN. In this proposed SDAA protocol, the cluster head (CH) is authenticated through the gateway (GW) and the base station (BS) to guarantee that a legitimate USN oversees all clusters deployed in the UVWSN are securely established for providing trustworthiness/privacy. Furthermore, the communicated data in the UVWSN network guarantee that data transmission is secure due to the optimized SDAA models in the network. Thus, the USNs deployed in the UVWSN are securely confirmed to maintain secure data communication in CBND for energy efficiency. The proposed method is implemented and validated on the UVWSN for measuring reliability, delay, and energy efficiency in the network. The proposed method is utilized for monitoring scenarios for inspecting vehicles or ship structures in the ocean. Based on the testing results, the proposed SDAA protocol methods improve energy efficiency and reduce network delay compared to other standard secure MAC methods. [ABSTRACT FROM AUTHOR]

The study of intra and interlayer excitons in 2D semiconducting vdW heterostructures is a very hot topic not only from a fundamental but also an applicative point of view. Due to their strong light–matter interaction, Transition Metal Dichalcogenides (TMD) and group-III nitrides are particularly attractive in the field of opto-electronic applications such as photo-catalytic and photo-voltaic ultra-thin and flexible devices. Using first-principles ground and excited-state simulations, we investigate here the electronic and excitonic properties of a representative nitride/TMD heterobilayer, the A l N / W S 2 . We demonstrate that the band alignment is of type I, and low energy intralayer excitons are similar to those of a pristine W S 2 monolayer. Further, we disentangle the role of strain and AlN dielectric screening on the electronic and optical gaps. These results, although they do not favor the possible use of AlN/ W S 2 in photo-catalysis, as envisaged in the previous literature, can boost the recently started experimental studies of 2D hexagonal aluminum nitride as a good low screening substrate for TMD-based electronic and opto-electronic devices. Importantly, our work shows how the inclusion of both spin-orbit and many-body interactions is compulsory for the correct prediction of the electronic and optical properties of TMD/nitride heterobilayers. [ABSTRACT FROM AUTHOR]

Understanding the hydrogeochemical and physicochemical processes and factors controlling the chemical characteristics of groundwater (GW) is essential in water resources studies. In this work, the authors explored, applied, and evaluated the practicality of a series of analysis methods, exploring their ability to improve the representation of the generic GW chemical datasets. The demonstration resulted in a detailed explanation of findings and interpretations, which benefits newcomers who may not be experts in managing such data. Visualization-based, facile, readily readable, and interpretable graphs were tuned and applied to identify the interconnected controlling factors. The examined varieties were bubble diagrams, 3D surface plots, and scatter box plot matrices. Box plot matrices yielded intensive information about the significant interacting parameters in one graph. Employing bubble diagrams produced vast detail, allowing the identification of the significant processes and enabling the recognition of internally acting mechanisms that were otherwise hidden. The identified GW evolution processes include aerosol dissolution, evaporation, direct and reverse ion exchange, precipitation of calcium salts, flushing out of soil-bounded salts, and rock weathering. pH and HCO3− fluctuations coupled with evaporation were recognized as prominent factors giving rise to the vicious salinization cycle, which is thought to be the process causing the worst deterioration in the GW quality and the salinity within the study area. [ABSTRACT FROM AUTHOR]

In the context of solar energy exploitation, dye-sensitized solar cells and dye-sensitized photoelectrosynthetic cells offer the promise of low-cost sunlight conversion and storage, respectively. In this perspective we discuss the main successes and limitations of modern computational methodologies, ranging from hybrid and long-range corrected density functionals, GW approaches and multi-reference perturbation theories, in describing the electronic and optical properties of isolated components and complex interfaces relevant to these devices. While computational modelling has had a crucial role in the development of the dye-sensitized solar cells technology, the theoretical characterization of the interface structure and interfacial processes in water splitting devices is still at its infancy, especially concerning the electron and hole transfer phenomena. Quantitative analysis of interfacial charge separation and recombination reactions in multiple metal-oxide/dye/catalyst heterointerfaces, thus, undoubtedly represents the compelling challenge in the field of modern computational material science. [ABSTRACT FROM AUTHOR]

This work explores the possibility of increasing the photovoltaic efficiency of InP semiconductors through a hyperdoping process with transition metals (TM = Ti, V, Cr, Mn). To this end, we investigated the crystal structure, electronic band and optical absorption features of TM-hyperdoped InP (TM@InP), with the formula TMxIn1-xP (x = 0.03), by using accurate ab initio electronic structure calculations. The analysis of the electronic structure shows that TM 3d-orbitals induce new states in the host semiconductor bandgap, leading to improved absorption features that cover the whole range of the sunlight spectrum. The best results are obtained for Cr@InP, which is an excellent candidate as an in-gap band (IGB) absorber material. As a result, the sunlight absorption of the material is considerably improved through new sub-bandgap transitions across the IGB. Our results provide a systematic and overall perspective about the effects of transition metal hyperdoping into the exploitation of new semiconductors as potential key materials for photovoltaic applications. [ABSTRACT FROM AUTHOR]