We report theoretical calculations of the total and partial cross section and asymmetry parameter for He photoionization up to the N = 3 threshold. Multichannel continuum wavefunctions are obtained via a least squares solution of the Schrödinger equation employing a basis set expansion based on a primitive B-spline radial basis and a general configuration interaction form. This allows use of a mixed full CI and close-coupling expansion in a completely general approach to improve correlation description in the continuum channels. The present algorithm correctly describes the full range of phenomena encountered with full details and a remarkable accuracy both on non-resonant cross sections and resonance structures. An accuracy of better than 0.001 Mb is estimated both on total and partial cross sections, also Fano resonance parameters compare very well with the best methods available based on Hylleraas type wavefunctions and complex coordinate rotation.

Related party transactions (RPTs) can have a dual nature. On one hand, these transactions may be considered sound business exchanges, fulfilling the economic needs of the company. On the other hand, RPTs may be considered a mechanism to exploit company resources as a consequence of existing conflicting interests. This study takes into account both aspects. Specifically, this paper investigates the relation between RPTs and companies' financial performance, and thus verifies whether there is an association between these kinds of transactions and earnings management. This study examines the existence of this relation as regards the universe of Italian listed companies for the period of 2008-2011. According to the related data analysis, the research concludes that related party transactions and companies' financial performance results are not correlated and that there is no evidence of a cause-effect relation. Therefore, related party transactions do not appear-thanks also to the existence of control mechanisms-a means used by Italian listed companies to realize earnings management, especially earnings smoothing.

Coupled-cluster, Hartree-Fock, and B3LYP calculations are employed to study the gas-phase empty-level structures of chlorobenzene, benzyl chloride, and (2-chloroethyl)benzene. All three theoretical approaches reproduce accurately the energy trends of vertical electron attachment observed in the electron transmission spectra and predict the occurrence of the lowest σ* resonance about 2 eV higher in energy than the lowest π* resonance, in contrast with a recent suggestion by others. The relative cross sections for dissociative electron attachment are measured in the benzene derivatives and in saturated chlorohydrocarbons. The Clcurrents and a comparison of the energies of maximum production in the dissociative attachment spectra with the resonance energies located in the electron transmission spectra clearly indicate, that in the benzene derivatives, dissociation follows electron trapping into a ring π* empty orbital and subsequent intramolecular transfer to the chlorine atom, in line with the conclusions of an earlier work.

A recently proposed algorithm for the determination of the continuum wavefunction employing a 8-spline basis set expansion and a least-squares approach is extended to a full multichannel formulation employing a general close coupling expansion of the continuum wavefunction. Photoionization of the He atom up to the n = 4 threshold and Uup to the n = 3 threshold are described with a pure close coupling wavefunction (16 and 9 channels respectively), and an accurate full CI expansion for the ground state. Excellent agreement with previous accurate calculations is obtained for total and partial cross sections, resonance parameters and angular distributions. For He a nine-channel wavefunction allows photoionization to be described up to 2 keV. Modification of the boundary conditions to describe long Rydberg series is successfully tested, The proposed algorithm appears to be a general and flexible approach for the description of multichannel continuum wave. functions by basis set expansion.

Photodissociation of hydrogen iodide on the surface of large argon clusters: The orientation of the librational wave function and the scattering from the cluster cage