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在鄰近星系合併中的極亮X光源之群體與環境研究

為了解決Deutsch Nachrichten的問題，作者鍾慧萱 這樣論述：

極亮X光源（ultraluminous X-ray sources）是在河外星系中發現的偏離中心的X光點光源，具有X光亮度高於每秒1E39爾格，此亮度約為10倍太陽質量的恆星質量黑洞的愛丁頓極限（Eddington limit）。一般的X光雙星（X-ray binary）以約每秒1E36-38爾格的較低效率發光，難以解釋極亮X光源的亮度，然而，這些偏離星系中心的點源不太可能以超大質量的黑洞來解釋。鑑於此，涉及不同輻射過程的假說則被提出用以解釋這種異常明亮的X光源。例如，極亮X光源可以是中等質量的黑洞或更高質量的X光雙星，借此獲得更高的愛丁頓極限。或者，極亮X光源可以通過超級愛丁頓吸積流超過愛

丁頓極限。但是，要探討極亮X光源的性質，它需要高品質的光譜，成像和長期監控。由於有限的觀測時間，只有少數極亮X光源受到關注，並獲得對其結構、光度、光譜和光度變化的深入研究。此外，有關完整極亮X光源的數量與特性普查以及與其宿主環境的關係（例如恆星形成活動和對應之恆星特性）的研究受限於距離我們較近的星系。本論文通過探索從錢德拉X光望遠鏡，史隆數位化巡天和史匹哲太空望遠鏡獲得之X光到紅外線數據，並著重研究極亮X光源種群和環境，而樣本是來自於距離我們約4千9百萬秒差距內的鄰近星系合併（galaxy merger）。為了克服部分極亮X光源的X光光子數過低的問題，我們使用貝葉斯（Bayesian）方法來分

析其冪律能量光譜（power-law energy spectra）和柱密度（column density）的特性。在極亮X光源周圍的區域，我們使用兩種方法估算恆星形成率（star formation rate）和恆星質量（stellar mass）：光學到紅外光譜能量分佈擬合以及使用紅外線通量的經驗公式。在我們的研究中，我們從16個星系合併中獲得了42個極亮X光源候選對象。X光特性表明光子指數（photon index）的分佈與過去的極亮X光源群體研究一致。柱密度可以解釋X光顏色的吸收特徵，而吸收效果不能僅由附近的恆星形成率和恆星質量來解釋，這暗示著有其他的吸收源來自極亮X光源系統內部或星際

塵埃。在X光亮度於每秒1-5倍1E39爾格與光子指數介於0.5-2的子樣本中， 其X光的亮度和恆星形成率以及恆星質量的關係變得顯著，由此我們推得極亮X光源種群中可能有一種以上的種類，而某些極亮X光源可能起源於X光雙星的X光亮度函數（X-ray luminosityfunction）的高亮度端。

Financial statements in the ESEF format based on the example of SAP SE

為了解決Deutsch Nachrichten的問題，作者Silke Gurt 這樣論述：

“Structured data is a pivotal factor in [….] revolutionizing investment decisions and enhancingthe efficiency of the securities markets” (SEC, 2020a)Globalisation does not only promote digitalisation and economic developments but alsoevokes changes in the legal frameworks (Wessing & Dann, 2013). In

the context of digitalisation,standardisation also plays an important role and financial reporting in particularsuccumbs to these requirements by the capital market, regulators, accounting standardsetters, analysts, and software companies (Debreceny et al., 2009). As a result, theuse of XBRL format

s have become increasingly common. They are intended to fundamentallychange the way external reported finance data is processed and reporting isdone by eliminating time-consuming and error-prone manual data handling processesand thus improving speed and accuracy of data through data checks (Aerts &

Walton,2017). This is also stipulated by the two regulators relevant to the thesis, the US SECand ESMA. This thesis therefore points out the differences between the two regulationsand what effects they have on a company with such a double reporting obligation, usingSAP SE as an example. The existing

process is analysed and the feasibility of aligningthe two reporting processes is examined. The significant structural differences betweenthe two systems in combination with the currently existing technological applicationsprevent a unification of the processes. However, there are opportunities for

developmentof additional applications, which would need to be assessed for economic viability. Itwould be desirable for regulators in the spirit of globalisation to develop a uniform reportingformat and corresponding standards across the borders of countries and regions.This can lead to a reduction

in the workload of preparers with dual or multi reportingobligations as well as an improvement in the global comparability of companies througha uniform reporting format.