Listing 1 - 2 of 2 |
Sort by
|
Choose an application
To buy a product from a company, the customer needs to be convinced about the quality of the product. For this reason, Melexis has for each product line (optical sensors, pressure sensors,...) a team dedicated to develop a demonstration kit to put forward the product. The aim of this thesis is to improve the demonstration kit, from the chip to the computer, of a LIDAR optical sensor in order to show a real-time application. A microcontroller is used as the interface between the Melexis LIDAR sensor and the PC of the user where a GUI, Graphical User Interface, displays the measurements. In the previous kit, an MBED LPC 1768 microcontroller was used to communicate via USB with the computer and a low number of measurements per second of 5 was obtained. With this new demonstration kit a target of at least 25 frames displayed on the user PC per second is expected. First, the previous evaluation kit is analysed to understand its limitations compared to the maximum sensor performance. Based on the new requirements, the choice to replace the microcontroller with a Raspberry Pi is made. The SPI (Serial Peripheral Interface) communication with the LIDAR sensor and the Ethernet connection with the computer is then implemented on the new microcontroller. Concerning the Ethernet protocol, the choice of a combination of the UDP (User Datagram Protocol) and TCP (Transmission Control Protocol) protocols in parallel is also explained. Finally the Graphical User Interface (GUI) is improved and the sensor board design is adapted to fit perfectly on top of the Raspberry Pi so that the final evaluation kit is user friendly. By integrating the Raspberry Pi, the final demonstration kit enables to display up to 40 frames per second corresponding to more than five times better results obtained than the ones with the previous version. Limited to small processing and data transferring time, the displayed performance corresponds to approximately 95% of the total capabilities of the sensor. Since only a small amount of evaluation kits are developed, the Raspberry Pi seems to be the perfect interface between a sensor board and a computer.
Choose an application
When buying a company, the acquirer analyses and estimates each asset and liability of the target company in order to fix a reasonable purchase price and, later on, to integrate the acquired assets and assumed liabilities into the consolidated balance sheet. Furthermore, the breakdown of the purchase price, called the purchase price allocation, has an important future influence on the financial values of the combined entity and is specific to each market. The aim of this dissertation is to analyse the purchase price allocation in the analog and mixed signal semiconductor market based on a database of more than fifty European and American acquisitions by the main market players between 2010 and 2019. Due to the more subjective aspect of the intangible assets (technology, customers, trade names,...) and of the goodwill, i.e. the difference between the agreed purchase price and the fair value of the target company, a focus has been set on their value, their amortisation period, their justification and dependencies. First, the main trends of each interesting element of the purchase price allocation have been observed. The goal is to understand what an acquisition and its purchase price allocation in this technical market are typically like. Table 1 represents an acquisition sheet of a fictive target and shows the average values and the most frequent justifications of each individual element. It has also been shown that some values as for example the allocation to technology based intangible assets depend on the acquisition size whereas other values such as assets related to the trade names or the trademark do not. The activity of the target is also a source of dependence for the allocation of intangible assets as well as the goodwill estimation. However the justification of goodwill does not justify different goodwill values. Finally this analysis allowed us to understand the acquisition strategy of some acquirers, some are customer driven while others prefer targets with promising technologies. It is hoped this study will help acquirers as well as financial analysts understand the purchase price allocation in this specific market.
Listing 1 - 2 of 2 |
Sort by
|