The Harmonic Approximation in Heavy-Ion Reaction Study

Abstract

The derivation of the harmonic approximation of the Hamiltonian of a model of coupled threedimensional harmonic oscillator is presented. It is shown how the splitting of the total Hamiltonian into the intrinsic and collective Hamiltonians leads to the description of the mechanism for energy dissipation in physical systems.

Carbon Emission Disclosure and Financial Performance of Quoted Nigerian Financial Services Companies

“…Thus, the null hypothesis (H 01 ) is rejected; that is, carbon emission disclosure significantly impacts the ROS of quoted Nigerian financial services companies. This result supports signaling theory, where companies disclose their good performance, distinguish themselves from the public, and reduce information asymmetry, enhancing their reputation and public opinion (Joseph and Mshelia, 2015). This result also suggests that some of the quoted Nigerian financial services firms consider the legitimacy theory, which explains that companies no longer focus on profit-making as the sole objective of the firm but also pay great attention to their environment in doing business.…”

“…Businesses that are vulnerable to sustainability problems also disclose more information in an effort to allay community criticism, meet stakeholder expectations, enhance reputation, and ultimately draw in funding (Faisal et al, 2012). The attention to how organizations handle and evaluate their GHG emissions has brought about companies trying to legitimize their activities by voluntary disclosure (Joseph and Mshelia, 2015). The extent of societal anticipation and worry about global warming influences a company's response to justify its actions in mitigating climate change.…”

“…Therefore, the main goal of information disclosure is to lessen information asymmetry. According to signaling theory, businesses report to demonstrate their successes, set themselves apart from the public, and lessen information asymmetry as well increasing their standing and public opinion (Joseph and Mshelia, 2015). According to signaling theory, voluntarily disclosing non-financial information, such as private information, should communicate positive news to investors and boost a company's worth.…”