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Top Executive Replacement Decision and Financial Accounting Information:Effect of Delegation of Control Rights

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Top Executive Replacement Decision and Financial Accounting ...

Effect of stress-dependent microannulus aperture on well leakage

中国会计学会2006年学术年会

作者： charles j.p.chen 李增泉 judy Tsui City University of Hong Kong Shanghai University of Finance and Economics Hong Kong polytechnic University

＜正＞This study examines the effect of delegation of control rights on the role of financial accounting information in top executive replacement *** on the theory on decentralization of the firm as summarized in Christie et al.,（2003）,we hypothesize that,in top executive replacement decisions,1) delegation of control rights by ultimate controlling owners heightens their reliance on financial performance indicators;and 2) presence of related party transactions increases the externality of accounting information which,in turn,weakens this *** find our results are consistent with both these hypotheses after taking advantage of data available from the Chinese stock market,where concern for endogeneity is minimized by a given set of organizational structure that is predetermined by IpO rules..These findings are robust to alternative empirical specifications and they extend the literature on the relationship between organizational structure and decision usefulness of financial accounting information.

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journal of Rock Mechanics and Geotechnical Engineering 2024年第6期16卷 1967-1976页

作者： Meng Meng Luke p.Frash j.William Carey Mohamed Mehana Wenfeng Li Bailian chen Earth and Environmental Sciences Los Alamos National LaboratoryLos AlamosNMUSA

Debonding at the cement-casing interface is recognized as a principal failure mechanism leading to CO_(2) leakage in *** detachment gives rise to a microannulus,which notably possesses greater permeability than undamaged cement,undermining its sealing ***,the permeability of the microannulus is regarded as a uniform value throughout the ***,fundamentally,a microannulus is one type of fracture,and its gap or aperture size is affected by the effective *** this work,we developed a unique experimental *** equipment facilitates the curing of cement inside a steel casing,the formation of a microannulus between the casing and the cement,and the investigation of the fluid flow dynamics along the microannulus under laboratory-replicated in situ *** microannulus was formed by injecting fluid from one end of the setup,and receiving similar amount of fluid on the other end signified the development of the leakage ***,strain gauges affixed to the casing’s external surface yielded key information on the microannulus’s opening and *** observed a noticeable decline in microannulus hydraulic aperture(or permeability)in relation to effective stress and an exponential equation fits their *** findings also indicate a distinct behavior when comparing liquid CO_(2) with ***,it is easier for liquid CO_(2) to create the ***,the hydraulic aperture range for this microannulus(0.7-6 mm)is considerably smaller than that created by water flow(2-17 mm).Finally,we integrated the stressdependent microannulus aperture size into the combined analysis of well mechanical integrity and well *** outcomes consistently demonstrated that when factoring in the stress-dependent aperture sizes,the leakage rates are 3e5 times compared to a fixed aperture *** traditional assumption of a constant aperture significantly underestimates fluid leakage risks.

关键词： Microannulus Leakage assessment Aperture size Triaxial experiment Carbon sequestration

Long-term monitoring of cycles in Clethrionomys rutilus in the Yukon boreal forest

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Integrative Zoology 2024年第1期19卷 27-36页

作者： charles j.KREBS Alice j.KENNEY B.Scott GILBERT Rudy BOONSTRA Department of Zoology University of British ColumbiaVancouverBritish ColumbiaCanada Renewable Resources Management program Yukon UniversityWhitehorseYukonCanada Department of Biological Sciences University of Toronto ScarboroughTorontoOntarioCanada

Baseline studies of small rodent populations in undisturbed ecosystems are *** report here 50 years of mon-itoring and experimentation in Yukon of a dominant rodent species in the North American boreal forest,the red-backed vole Clethrionomys *** voles breed in summer,weigh 20–25 g,and reach a maximum density of 20 to 25 per *** populations have shown consistent 3–4-year cycles for the last 50 years with the only change being that peak densities averaged 8/ha until 2000 and 18/ha since that *** the last 25 years,we have measured food resources,predator numbers,and winter weather,and for 1-year social interactions,to estimate their contribution to changes in the rate of summer increase and the rate of overwinter *** these potential limiting factors could contribute to changes in density,and we measured their relative contributions statistically with multiple *** rate of winter decline in density was related to both food supply and winter *** rate of summer increase was related to summer berry crops and white spruce cone *** measure of predator numbers was related to winter or summer changes in vole *** was a large signal of climate change effects in these *** is no density dependence in summer population growth and only a weak one in winter population *** of our results provide a clear understanding of what generates 3–4-year cycles in these voles,and the major missing piece may be an understanding of social interactions at high density.

关键词： boreal forest climate change density dependence population cycles predation winter severity

Half a century after their discovery:Structural insights into exonuclease and annealase proteins catalyzing recombineering

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Engineering Microbiology 2024年第1期4卷 39-54页

作者： Lucy j.Fitschen Timothy p.Newing Nikolas p.johnston charles E.Bell Gökhan Tolun School of Chemistry and Molecular Bioscience and Molecular HorizonsUniversity of WollongongWollongongNSWAustralia The ARC Training Centre for Cryo-electron Microscopy of Membrane proteins University of WollongongWollongongNSWAustralia Faculty of Science University of Technology SydneyUltimoNSW 2007Australia Department of Biological Chemistry and pharmacology The Ohio State University College of MedicineColumbusOH 43210

Recombineering is an essential tool for molecular biologists,allowing for the facile and efficient manipulation of bacterial genomes directly in cells without the need for costly and laborious in vitro manipulations involving restriction *** main workhorses behind recombineering are bacteriophage proteins that promote the single-strand annealing(SSA)homologous recombination pathway to repair double-stranded DNA *** there have been several reviews examining recombineering methods and applications,comparatively few have focused on the mechanisms of the proteins that are the key players in the SSA pathway:a 5′→3′exonuclease and a single-strand annealing protein(SSAp or“annealase”).This review dives into the structures and functions of the two SSA recombination systems that were the first to be developed for recombineering in ***:the RecET system from *** Rac prophage and the𝜆Red system from bacteriophageλ.By comparing the structures of the RecT and Red𝛽annealases,and the RecE and𝜆Exo exonucleases,we provide new insights into how the structures of these proteins dictate their *** the sequence conservation of the𝜆λExo and RecE exonucleases gives more profound insights into their critical functional ***,as recombineering accelerates and evolves in the laboratory,a better understanding of the mechanisms of the proteins behind this powerful technique will drive the development of improved and expanded capabilities in the future.

关键词： Recombineering Redβ λExo RecE RecT protein structure Annealase Exonuclease

Surface engineering with ionic polymers on membranes for boron removal

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Frontiers of Chemical Science and Engineering 2024年第5期18卷 61-69页

作者： Xiting Zhang chenyi Fang j paul chen Sui Zhang Department of Chemical and Biomolecular Engineering National University of SingaporeSingapore 117576Singapore Department of Civil and Environmental Engineering National University of SingaporeSingapore 119260Singapore College of Chemistry and Environmental Engineering Shenzhen UniversityShenzhen 518060China

Removal of boric acid from seawater and wastewater using reverse osmosis membrane technologies is imperative and yet remains inadequately addressed by current commercial *** research efforts performed post-modification of reverse osmosis membranes to enhance boron rejection,which is usually accompanied by substantial sacrifice in water *** study delves into the surface engineering of low-pressure reverse osmosis membranes,aiming to elevate boron removal efficiency while maintaining optimal salt rejection and water *** were modified by the self-polymerization and co-deposition of dopamine and polystyrene sulfonate at varying ratios and *** surfaces became smoother and more hydrophilic after *** optimum membrane exhibited a water permeability of 9.2±0.1 L·m^(-2)·h^(-1)·bar^(-1),NaCl rejection of 95.8%±0.3%,and boron rejection of 49.7%±0.1% and 99.6%±0.3% at neutral and alkaline pH,*** water permeability is reduced by less than 15%,while the boron rejection is 3.7 times higher compared to the blank *** research provides a promising avenue for enhancing boron removal in reverse osmosis membranes and addressing water quality concerns in the desalination process.

关键词： membrane low-pressure reverse osmosis boron surface engineering

Strategy of preparing SmCo based films with high coercivity and remanence ratio achieved by temperature and chemical optimization

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journal of Rare Earths 2024年第7期42卷 1289-1297,I0004页

作者： Yansong Gong Zhaoguo Qiu Sizhe Liang Xinrui Zheng Hongxia Meng Zhigang Zheng Deyang chen Shengfu Yuan Weixing Xia Dechang Zeng j.p.Liu School of Materials Science and Engineering South China University of TechnologyGuangzhou510640China Zhongshan R&D Center for Materials Surface and Thin Films Technology of the South China University of Technology Gent Materials Surface Technology(Guangdong)Co.Ltd.Zhongshan528437China Institute for Advanced Materials South China Academy of Advanced OptoelectronicsSouth China Normal UniversityGuangzhou510006China Yangjiang Branch Guangdong Laboratory Materials Science and Technology Yangjiang Advanced Alloys LaboratoryYangjiang529500China Laboratory of Rare-Earth Magnetic Functional Materials Ningbo Institute of Material Technology and EngineeringChinese Academy of SciencesNingbo315201China Department of physics University of Texas at ArlingtonArlingtonTX76019USA

SmCo based films with excellent intrinsic magnetic properties have promising applications in micro-electro-mechanical system(MEMS).However,due to the complexity of phase composition and uncontrollable crystallization degree of SmCo hard magnetic phase in the film,both the coercivity(Hc)and remanence(Mr)of films are difficult to enhance *** this paper,SmCo based films were deposited with a Cr underlayer and capping layer on single crystal Si substrates via magnetron sputtering *** effects of annealing parameters and Sm/Co atomic ratio on the phase structure and coercivity of films are *** adjusting the Sm/Co atomic ratio from 1:5 to 1:4,Co soft magnetic phase disappears and the single phase SmCo5 is obtained,leading to the increase of coercivity of the films from 30 to 34 *** influence of deposition temperature and Cu doping on magnetic properties of SmCo based films was *** the deposition temperature increases from room temperature to 250℃,the coercivity will further increase from 34 to 51 ***,a severe kink is observed in the demagnetization curves due to the poor exchanged *** analysis of transmission electron microscopy(TEM)confirms that the average size of non-hard magnetic amorphous phase exceeds the effective exchanged coupling length of SmCo5,which contributes to the decoupling and low remanence ***,doping Cu and applying a post-annealing process can significantly improve the crystallization degree of the *** the coercivity and the remanence ratio of the demagnetization curves are greatly *** propose a plausible strategy to prepare the SmCo based films with high coercivity and remanence ratio by temperature and chemical optimization,which can be utilized in high performed MEMS devices.

关键词： Rare earths SmCo based films phase composition Crystallization conditions Coercivity Remanence ratio

Standardization is needed in reporting risk and outcomes of machine perfusion in liver transplantation

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Hepatobiliary Surgery and Nutrition 2024年第4期13卷 709-714页

作者： Chase j.Wehrle charles Miller Koji Hashimoto Andrea Schlegel Transplantation Center Department of SurgeryDigestive Disease InstituteCleveland ClinicClevelandOHUSA Department of Immunology Lerner Research InstituteCleveland ClinicClevelandOHUSA

We congratulate Yamamoto et *** their study“Impact of portable Normothermic Machine perfusion for Liver Transplantation from Adult Deceased Donors”(1).The surge of interest in normothermic machine perfusion(NMp)in the United States(US)has generated considerable *** authors present generally exciting results from their single-center analysis of 541 liver *** these,469 were from donors after brain dead(DBD);58(12.4%)received NMp and 411 static cold storage(SCS,87.6%).Seventy-two transplants were from donors after circulatory death(DCD);52(72.2%)received NMp(device-to-donor)vs.20 SCS(27.8%).

关键词： Liver transplantation machine perfusion normothermic machine perfusion(NMp) transplantation viability assessment

A REDUCED ORDER SCHWARZ METHOD FOR NONLINEAR MULTISCALE ELLIpTIC EQUATIONS BASED ON TWO-LAYER NEURAL NETWORKS

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journal of Computational Mathematics 2024年第2期42卷 570-596页

作者： Shi chen Zhiyan Ding Qin Li Stephen j.Wright Mathematics Department University of Wisconsin-MadisonMadisonWI 53706USA Department of Mathematics University of California-BerkeleyBerkeley CA 94720USA Mathematics Department and Discovery Institute University of Wisconsin-Madison MadisonWI 53706USA Computer Sciences Department University of WisconsinMadisonWI 53706USA

Neural networks are powerful tools for approximating high dimensional data that have been used in many contexts,including solution of partial differential equations(pDEs).We describe a solver for multiscale fully nonlinear elliptic equations that makes use of domain decomposition,an accelerated Schwarz framework,and two-layer neural networks to approximate the boundary-to-boundarymap for the subdomains,which is the key step in the Schwarz ***,the boundary-to-boundary map requires solution of boundary-value elliptic problems on each *** leveraging the compressibility of multiscale problems,our approach trains the neural network offline to serve as a surrogate for the usual implementation of the boundary-to-boundary *** method is applied to a multiscale semilinear elliptic equation and a multiscale p-Laplace *** both cases we demonstrate significant improvement in efficiency as well as good accuracy and generalization performance.

关键词： Nonlinear homogenization Multiscale elliptic problem Neural networks Do-main decomposition

Fire and retention island remnants have similar deadwood carbon stock a decade after disturbances in boreal forests of Alberta

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Forest Ecosystems 2024年第5期11卷 677-684页

作者： Richard Osei Lance p.Moore Rosanise A.Odell Marcel Schneider Tanvir Ahmed Shovon charles A.Nock Department of Renewable Resources University of AlbertaEdmontonCanada Institut des Sciences de La For^et Temperee Universite Du Quebec en Outaouais58 Rue PrincipaleRiponJ0V 1V0QCCanada

In an attempt to reconcile wood extraction and forest biodiversity in managed boreal forests,ecosystem-based forest management(EBM)has become the de facto management *** forestry represents one prominent way that EBM is implemented in many parts of the *** patches commonly left after harvesting serve as analogues of fire island remnants,which are patches of unburned forests in the burned forest *** the persistence of retention patches has been questioned,few studies have attempted to quantitatively compare forest attributes in both burned and harvested *** part of a larger program examining multiple aspects of ecosystem function in fire and harvest island remnants,we investigated the impact of disturbance type(fire/harvest)and forest edges on C stock in snags and coarse woody debris(CWD)found in island remnants in mixedwood boreal forests of Alberta,*** C stock(in snags and CWD)was similar between the two disturbance types and edge plots had similar total deadwood C stocks to *** edges of island remnants had about two-fold more snag C stock than their interiors in both disturbance types,but C stock in CWD was unaffected by edge effects and disturbance *** results suggest that deadwood C dynamics in island remnants in fire and harvest disturbed boreal forests were similar,thus lending support for the continued implementation of retention forestry in Alberta.

关键词： Retention forestry Deadwood Ecosystem-based management Wildfires Boreal forest