Article (Scientific journals)
Comment comptabiliser les frais de recherche et développement ?
Bughin, Christiane; Colot, Olivier
2006In Actualité Comptable et Archives Online, 23 (18), p. 4
Peer reviewed
 

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Keywords :
High Energy Physics - Experiment
Abstract :
A search for groups of collimated muons is performed using a data sample collected by the CMS experiment at the LHC, at a centre-of-mass energy of 7 TeV, and corresponding to an integrated luminosity of 35 inverse picobarns. The analysis searches for production of new low-mass states decaying into pairs of muons and is designed to achieve high sensitivity to a broad range of models predicting leptonic jet signatures. With no excess observed over the background expectation, upper limits on the production cross section times branching fraction times acceptance are set, ranging from 0.1 to 0.5 pb at the 95% CL depending on event topology. In addition, the results are interpreted in several benchmark models in the context of supersymmetry with a new light dark sector exploring previously inaccessible parameter space.
Research center :
CGE - Comptabilité et gouvernance d'entreprises
Disciplines :
Finance
Economic & commercial law
Political science, public administration & international relations
Public law
Author, co-author :
Bughin, Christiane  ;  Université de Mons > Faculté Warocqué d'Economie et de Gestion > Service de Comptabilité,Audit, Risk management et Entrepreneuriat
Colot, Olivier  ;  Université de Mons > Faculté Warocqué d'Economie et de Gestion > Service de Comptabilité,Audit, Risk management et Entrepreneuriat
Language :
French
Title :
Comment comptabiliser les frais de recherche et développement ?
Publication date :
01 October 2006
Journal title :
Actualité Comptable et Archives Online
Publisher :
Kluwer, Bruxelles, Belgium
Volume :
23
Issue :
18
Pages :
4
Peer reviewed :
Peer reviewed
Research unit :
W711 - Comptabilité, Audit, Risk management et Entrepreneuriat
Research institute :
R250 - Institut de recherche pour le Développement sociétal et territorial
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