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Mandatory IFRS adoption and management forecasts: The impact of enforcement changes

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China j.urnal of Accounting Research 2019年第1期12卷 33-61页

作者： Zhaoyang Gu j.ff Ng albert Tsang School of Accountancy CUHK Business SchoolThe Chinese University of Hong Kong Schulich School of Business York University

We examine how concurrent enforcement changes affect the positive relationship between mandatory IFRS adoption and firms’ voluntary disclosure. We show that the increase in the issuance of management forecasts after IFRS adoption is smaller for firms from IFRS-mandating countries with concurrent enforcement changes than for those from countries without such changes. We find no difference in the increase of forecast informativeness between firms from IFRS-mandating countries without concurrent enforcement changes and firms from non-IFRS-mandating countries; however, firms domiciled in IFRS-mandating countries with concurrent enforcement changes exhibit a significantly smaller increase in forecast informativeness. Our findings suggest that better IFRS enforcement distinctly weakens (strengthens) the positive effect of IFRS adoption on voluntary (mandatory) disclosure.

关键词： Management forecasts Voluntary disclosure Mandatory IFRS adoption Changes in enforcement Information environment

A review of post-incident studies for wildland-urban interface fires

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j.urnal of Safety Science and Resilience 2020年第1期1卷 59-65页

作者： Benj.min Gaudet albert Simeoni Steven Gwynne Erica Kuligowski Noureddine Benichou Worcester Polytechnic Institute WorcesterMAUnited States Movement Strategies LondonUnited Kingdom National Institute of Standards and Technology GaithersburgMDUnited States National Research Council Canada OttawaOntarioCanada

Post-incident studies provide direct and valuable information to further the scientific understanding of Wildland-Urban Interface(WUI)*** post-incident studies involve data collection in the field(i.e.a“research field deployment”).In this review,technical reports of post-incident studies for WUI fire and other natural disasters were analyzed and professionals directly involved in WUI fire research field deployments were *** goal of this review is to provide a resource for future WUI studies regarding the development of safe and effective fieldwork procedures,the collection and integration of accurate and relevant data,and the establishment of practical lessons *** main stages of WUI fire post-incident studies are identified and described in *** collection methodologies,data attributes,logistical practices and lessons-learned were compiled from various past studies and are presented here in the context of application to WUI fire.

关键词： Wildland-urban interface fire WUI fire Post-incident study Natural disaster study

A novel reductive ring-opening reaction of isoxazolidine to form functionalized 1,3-aminoalcohol

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Chinese Chemical Letters 2007年第6期18卷 629-632页

作者： Wing Hong Chan albert W.M. Lee Wai Yeung Wong Department of Chemistry Hong Kong Baptist University Kowloog Tong Hong Kong

Reductive cleavage of the NO bond of isoxazolidine ring with catalytic hydrogenation over Raney nickel was described. Bicyclic isoxazolidines could be effectively converted into the corresponding 1,3-amino-alcohol possessing a sultone or sultam moiety with high conversion and yield when the hydrogenation was catalyzed by freshly prepared Raney nickel under a pressure of 40 psi in the presence of triethylamine.

关键词： Isoxazolidine Hydrogenation Raney nickel 1,3-Amino-alcohol

Physicochemical assessment and treatment of produced water:A case study in Niger delta Nigeria

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Petroleum Research 2023年第1期8卷 87-95页

作者： Kingsley Tamunokuro Amakiri Naomi Amoni Ogolo Athanasios Angelis-Dimakis Oshienemen albert Department of Chemical Engineering University of HuddersfieldQueens GateHuddersfieldEnglandUK Institute of Petroleum Studies University of Port HarcourtRivers StateNigeria School of Art Design and ArchitectureGlobal Disaster Resilience CentreUK

The most important waste stream created during oil and gas production is oilfield-produced *** discharged without treatment,it poses a significant risk of pollution of marine *** adequate treatment before disposal is acceptable,achieving authorized discharge criteria continues to be a problem for the petroleum *** research examined the physicochemical characteristics of produced water at various month intervals before and after *** metal and organic component concentrations in water samples were determined using atomic absorption spectroscopy and gas *** results indicate that produced water from a certain Niger Delta oilfield contains significant amounts of heavy metals and some organic compounds after *** present laws,as well as the measurement of dispersed oil and grease content,have been in place for a long period of time without considerable change,even though most dangerous components in produced water are *** is recommendable for the prospective field developers/operators to consider the dissolved components of produced water and consider the economic consequences of adopting tertiary produced water polishing technologies.

关键词： Nigeria Produced water Environment Oil and Gas Treatment

Laparoscopic sleeve gastrectomy:More than a restrictive bariatric surgery procedure?

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World j.urnal of Gastroenterology 2015年第41期21卷 11804-11814页

作者： David Benaiges Antonio Más-Lorenzo albert Goday j.sé M Ramon j.an j.Chillarón j.an Pedro-Botet j.ana A Flores-Le Roux Department of Endocrinology and Nutrition Hospital del Mar Department of Medicine Universitat Autònoma de Barcelona Institut Hospital del Mar d’Investigacions Mèdiques (IMIM) CiberOBN Instituto de Salud Carlos III Department of Gastrointestinal Surgery Hospital del Mar

Sleeve gastrectomy(SG) is a restrictive bariatric surgery technique that was first used as part of restrictive horizontal gastrectomy in the original Scopinaro type biliopancreatic diversion. Its good results as a single technique have led to a rise in its use, and it is currently the second most performed technique worldwide. SG achieves clearly better results than other restrictive techniques and is comparable in some aspects to the Roux-en-Y gastric bypass, the current gold standard in bariatric surgery. These benefits have been associated with different pathophysiologic mechanisms unrelated to weight loss such as increased gastric emptying and intestinal transit, and activation of hormonal mechanisms such as increased GLP-1 hormone and decreased ghrelin. The aim of this review was to highlight the salient aspects of SG regarding its historical evolution, pathophysiologic mechanisms, main results, clinical applications and perioperative complications.

关键词： Bariatric surgery Sleeve gastrectomy Severe obesit

Diurnal variation of aethalometer correction factors and optical absorption assessment of nucleation events using multi-wavelength photoacoustic spectroscopy

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j.urnal of Environmental Sciences 2019年第9期31卷 96-109页

作者： Tibor Aj.ai Gergely Kiss-albert Noemi Utry Adam Toth Andras Hoffer Gabor Szabo Zoltan Bozoki Department of Optics and Quantum Electronics University of Szeged H-6720 Szeged Hungary Hilase Development Production Service and Trading Limited Szekesfehervar H-8000 Hungary MTA-SZTE Research Group on Photoacoustic Spectroscopy H-6720 Szeged Hungary ELI-HU Non-Profit Ltd H-6720 Szeged Hungary Department of Earth and Environmental Sciences University of Pannonia P.O. Box 158 Veszprem H-8201 Hungary MTA-PE Air Chemistry Research Group P.O. Box 158 Veszprem H-8201 Hungary

A field measurement campaign was carried out during the late winter and early spring of2015 in Budapest, the capital of Hungary. The size distribution(SD) and optical absorption of carbonaceous particulate matter(CPM) was measured online using a Scanning Mobility Particle Sizer(SMPS), a 7λ-aethalometer and an inhouse developed 4λ-Photoacoustic Spectrometer. Based on the SD data, the measurement period could be classified into days with and without new particle formation events(normal days and nucleation days),although particular nucleation-like events were observed on normal days as well. Three characteristic size modes were observed with CMDs of circa 15, 25 and 110 nm that corresponded to the nucleation, traffic and heating modes. Based on the temporal behavior of these modes both types of days were divided into distinctive daily periods(heating hours,traffic hours and nucleation hours). The optical absorption spectra(OAC and AAE) also displayed the same part of day behavior to that of SD. That way this paper is among the first to assess the optical response of urban nucleation events. Due to the simultaneous measurement of OAC by the 7λ-aethalometer and a 4λ-Photoacoustic Spectrometer, OAC was measured overall at 11 wavelengths. That way aethalometer correction factors(f and C)were determined at all aethalometer wavelengths using in situ reference photoacoustic measurements. Correction factors were found to have both wavelength and time of the day variation. In the case of f, no clear trend could be observed, however, Cref values increased both as a function of wavelength.

关键词： Photoacoustic spectroscopy Aerosol Angstr?m exponent Aethalometer Nucleation Size distribution

Operational concepts of HVDC in the context of security assessment in the German transmission grid

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Global Energy Interconnection 2019年第2期2卷 130-132页

作者： Annika Klettke Marius Sieberichs albert Moser Institute of Power Systems and Power Economics

Because of the realization of HVDC connections parallel to the synchronous grid in Germany, operational concepts become more important in the context of system security aspects. In this article commonly known concepts are analyzed regarding their suitability for the German transmission system. Therefore, an approach for the analysis was developed and exemplary results are given using this approach. Under consideration of the overall system, the concepts of reducing losses in combination with minimizing(n-1)-warnings or-indications^1 as well as the sole minimization of(n-1)-warnings and-indications are the most reasonable approaches. However, under grid security aspects best results can be achieved by reducing operational limits and therefore, by the minimization of(n-1)-warnings.

关键词： System security Transmission grid Operational concept HVDC

Thermal segregation of asphalt material in road repair

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j.urnal of Traffic and Transportation Engineering(English Edition) 2017年第4期4卷 360-371页

作者： j.liana Byzyka Muj.b Rahman Denis albert Chamberlain Institute of Energy Features Department of Mechanical Aerospace and Civil Engineering Brunel University LondonMiddlesex UB8 3PH United Kingdom

This paper presents results from a field study of asphaltic pavement patching operations performed by three different contractors working in a total of ten sites. It forms part of an ongoing research programme towards improving the performance of pothole repairs. Thermal imaging technology was used to record temperatures of the patching material throughout the entire exercise, from the stage of material collection, through transportation to repair site, patch forming, and compaction. Practical complications occurring during patch repairs were also identified. It was found that depending on the weather conditions, duration of the travel and poor insulation of the transported hot asphalt mix, its temperature can drop as high as 116.6 ℃ over the period that the reinstatement team travel to the site and prepare the patch. This impacting is on the durability and perfor- mance of the executed repairs. Cold spots on the asphalt mat and temperature differentials between the new hot-fill asphalt mix and existing pavement were also identified as poorly compacted areas that were prone to premature failure. For example, over the five-minute period, the temperature at one point reduced by 33% whereas the temperatures of nearby areas decreased by 65% and 71%. A return visit to the repair sites, three months later, revealed that locations where thermal segregation was noted, during the patching opera- tion, had failed prematurely.

关键词： Hot mix asphalt PotholePatch repair Thermal segregation Thermography method

Ecological restoration of small water courses,experiences from Germany and from proj.cts in Beij.ng

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International Soil and Water Conservation Research 2015年第2期3卷 141-153页

作者： Walter Binder albert Göttle Duan Shuhuai Lierstrasse 16 D80639 MunichGermany Technical University Faculty of CivilGeo and Environmental Engineering80333 MunichGermany Beij.ng Soil and Water Conservation Centre of Beij.ng Water Authority 100036 BeijingChina

From 2009 until 2012 the proj.ct“Watershed Management of Forest Land in Beij.ng,Restoration of Small Water Bodies(SWBR)”was implemented,combining Close to Nature Forest Management and Restoration of Small Water *** targets were to improve flood control,to enhance the ecological conditions by copying nature and to support the recreational value of small water bodies,all in cooperation with people living *** efficiency of each proj.ct was proofed by comparison of biological and hydro-morphological assessment before the proj.cts started and 2-3 years after they were *** results confirmed the ecological improvements of the restored river sections and showed the *** to assess the biological and hydro-morphological status of rivers were developed and there are plans to introduce them as Beij.ng *** and implementation of measures,based on experiences in Central Europe,will be documented in a handbook.&2015 International Research and Training Center on Erosion and Sedimentation and China Water and Power *** and Hosting by Elsevier *** is an open access article under the CC BY-NC-ND license(http://***/licenses/by-nc-nd/4.0/).

关键词： River restoration-rehabilitation Natural-modified rivers European Water Framework Directive Reference status Biological and hydro-morphological assessment methods Planning-implementation process