Miracle-dz/UniFAR-FTUs huggingface dataset:
State Ownership and Earnings Management in Highly-Valued Firms: Evidence from China

We examine how state ownership affects Chinese firms’ earning management during a period of high valuation. Based on a sample of 19,107 firm-year observations with sufficient data on the China Securities Markets and Accounting Research (CSMAR) database over the period from 2003 to 2017, we find the magnitude of accruals management first increases for up to three years of high valuation, and then reduces after the fourth year. This finding is consistent with the view that the difficulty of consistently using accruals to manage earnings upwards increases over time because of the reversing nature of accruals. We find that managers turn to using real earnings management after four consecutive years of high valuation. Next, we examine whether the degree of earnings management in highly-valued firms differs between state-owned enterprises (SOEs) and non-state-owned enterprises (NSOEs). Supporting the view that SOE managers have less incentive to sustain high stock prices and manipulate earnings upwards, we find evidence that highly-valued SOEs have significantly lower level of abnormal accruals than highly-valued NSOEs, and lower levels of real earnings management after four consecutive years of high valuation.
INFLUENCE OF SOLIDS MOISTURE CONTENT ON THE AVERAGE RESIDENCE TIME IN A ROTARY DRYER

The solids mean residence time in a rotary dryer is influenced by several variables such as dryer dimensions and solids characteristics. One of these characteristics, usually not taken into account in correlations proposed to estimate the mean residence time, is the solids feed moisture content. Although it is well known that the solids moisture content has a major impact on the ability of the solids to move along the rotary dryer, it does not enter as a parameter in available correlations. In this investigation, numerous experiments were performed in a pilot-scale rotary dryer to study the influence of solids moisture content and drying gas temperature on the mean residence time. Sand employed in cement makeup was used to perform these experiments. Results show that the mean residence time for a moisture content in the range of 8% to 12% is four times higher than for dry solids. The moisture content and the drying gas temperature influence significantly the shape of the residence time distribution curve.
Bias in the Flesh

There is strong evidence linking skin complexion to negative stereotypes and adverse realworld outcomes. We extend these findings to political ad campaigns, in which skin complexion can be easily manipulated in ways that are difficult to detect. We devise a method to measure how dark a candidate appears in an image, and use it to examine how complexion varies with ad content during the 2008 campaign (study 1). We find that darker images were more frequent in negative ads—especially in those linking Obama to crime—which aired more frequently as election day approached. We then conduct an experiment to document how these darker images can activate stereotypes, which shows that a subtle darkness manipulation is sufficient to activate the most negative stereotypes about Blacks—even when the candidate is a famous counter-stereotypical exemplar—Barack Obama (study 2). We collect further evidence of an evaluative penalty for darker skin based on an observational study measuring affective responses to depictions of Obama with varying skin complexion, presented via the Affect Misattribution Procedure in the 2008 American National Election Study (study 3). Our work demonstrates that darker images are used in a way that compliments ad content, and shows that doing so can negatively affect how individuals evaluate candidates and think about politics. NOTE: this version contains strikethrough corrections to Study 2 based on a reanalysis of the original data.
Biodegradation of agro-wastes by some Nigerian white-rot fungi

Three white-rot fungi: Daedalea elegans, Polyporus giganteus, and Lenzites betulina were screened for their lignin degrading abilities on rice straw, maizecob, sawdust of Terminalia superba, and sugarcane bagasse at different time intervals (30, 60, and 90 days). All the fungi demonstrated varying levels of ligninolytic capability with different degrees of lignin degradation in all the fermented substrates. A significant difference (p<0.05) was observed in the mycelia extension of Daedalea elegans grown on the different agro-industrial wastes. D. elegans gave maximum extension of 4.5 cm on sugarcane bagasse. The highest lignin reduction of 92.9% (p<0.05) was recorded in maize cob fermented with Daedalea elegans after 90 days. On the basis of lignocellulosic material degraded, it is concluded that the white-rot fungi offer a better alternative to conventional ways of disposing these waste substances. This paper considers the ability of indigenous white-rot fungi to degrade lignin as a way of using them in effective waste management.
Shikonin‐loaded liposomes as a new drug delivery system: Physicochemical characterization and in vitro cytotoxicity

Alkannin and shikonin are naturally occurring hydroxynaphthoquinones with a well-established spectrum of wound healing, antimicrobial, anti-inflammatory, and antioxidant activities. Recently, extensive scientific effort has been focused on their effectiveness on several tumors and mechanism(s) of antitumor activity. Liposomes have been proved as adequate drug carriers offering significant advantages over conventional formulations, such as controlled release and targeted drug delivery, leading to the appearance of several liposomal formulations in the market, some of them concerning anticancer drugs. The aim of the present study was to prepare shikonin-loaded liposomes for the first time in order to enhance shikonin therapeutic index. An optimized technique based on the thin film hydration method was developed and liposomes characterization was performed in terms of their physicochemical characteristics, drug entrapment efficiency, and release profile. Results indicated the successful incorporation of shikonin into liposomes, using both 1,2-dipalmitoylphosphatidylcholine and egg phosphatidylcholine lipids. Liposomes presented good physicochemical characteristics, high entrapment efficiency and satisfactory in vitro release profile. In vitro cytotoxicity of liposomes was additionally tested against three human cancer cell lines (breast, glioma, and non-small cell lung cancer) showing a moderate growth inhibitory activity. Practical applications: Shikonin is a naturally occurring hydroxynaphthoquinone and extensive scientific research (in vitro, in vivo, and clinical trials) has been conducted during the last years, focusing on its effectiveness on several tumors and mechanism(s) of antitumor action. The purpose of this work was to prepare and characterize shikonin-loaded liposomes as a new drug delivery system for shikonin. Liposomal formulations provide significant advantages over conventional dosage forms, such as controlled release and targeted drug delivery for anticancer agents. Thus, liposomes could reduce shikonin's side effects, enhance selectivity to cancer cells and protect shikonin from internal biotransformations and instability matters (oxidization and polymerization). Furthermore, liposomal delivery helps overcome the low aqueous solubility of shikonin, which is the major barrier to its oral and internal administration, since it cannot be dissolved and further absorbed from the receptor.
The role of diffusion phenomena in polymer‐to‐polymer adhesion

In the present paper different views concerning polymer-to-polymer adhesion were considered and the theory suggested whereby adhesion of high polymers as well as autohesion is reduced to diffusion of chain molecules or their segments and to the formation of a sturdy bond between the adhesive and the adherend as a result. From the viewpoint of the suggested theory the influence of such factors as the duration of contact between the adhesive and the adherend, contact temperature, molecular weight of the adhesive, shape and polarity of macromolecules, and phase state of polymers was considered and explained.
Calculations of electron inelastic mean free paths

We report calculations of electron inelastic mean free paths (IMFPs) for 50–2000 eV electrons in 14 elemental solids (Li, Be, diamond, graphite, Na, K, Sc, Ge, In, Sn, Cs, Gd, Tb, and Dy) and for one solid (Al) using better optical data than in our previous work. The new IMFPs have also been used to test our TPP‐2M equation for estimating IMFPs in these materials. We found surprisingly large root‐mean‐square (RMS) deviations (39.3–71.8%) between IMFPs calculated from TPP‐2M and those calculated here from optical data for diamond, graphite and cesium; previously we had found an average RMS deviation of 10.2% for a group of 27 elemental solids. An analysis showed that the large deviations occurred for relatively small computed values of the parameter β in the TPP‐2M equation (β ∼ 0.01 for diamond and graphite) and also for relatively large values of β (β ∼ 0.25 for Cs). Although such extreme values of β are unlikely to be encountered for many other materials, the present results indicate an additional limitation in the reliability of the TPP‐2M equation. We also show that the parameter Nv in the TPP‐2M equation should be computed for the rare‐earth elements from the number of valence electrons and the six 5p electrons. Copyright © 2004 John Wiley & Sons, Ltd.
Electrophoretic Properties of Polystyrene Spheres

The zeta-potential of monodisperse polystyrene latices as a function of ionic strength is reported. Latices exhibit anomalous electrokinetic behavior: instead of the expected decrease in mobility with increasing electrolyte concentration, a maximum occurs. In this paper it is shown that both in electrophoresis of dilute dispersions and in electroomosis of concentrated plugs, the zeta-potential as a function of ionic strength passes through approximately the same maximum at about the same electrolyte concentration. After the correction for the influence of conductance by ions in the diffuse electrical double layer, using O'Briens model, still a slight maximum exists. The results provided an estimate of the Stern layer thickness. An analysis using the hairy layer model, when surface conductance was neglected, provided an estimate of the hairy layer thickness.
A study of oil-water dispersion in a pulsed baffled reactor

The preliminary results of studies on oil–water dispersion in a pulsed baffled reactor are reported in this paper. The effects of baffle design, oil-phase fraction, and the addition of surfactants and colloid on the dispersion were investigated, and the minimum oscillation frequencies to achieve a complete dispersion at different oscillation amplitudes were obtained and used for the interpretation of the state of dispersion. The results show that the orifice baffles with smaller orifice diameters are better suited for this type of dispersion than the other orifice baffles and disk baffles tested. The results have also shown that the complete dispersion characteristics in such a reactor were insensitive to oil-phase fractions but sensitive to the addition of surfactants and colloid.
When the Rivers Run Dry. Water‐The Defining Crisis of the Twenty‐First Century

Taylor and Francis GENV_A_401239. sgm 10.1080/002 7 0903010670 International Journal of Environmental Studies 0 20-7233 (pri t)/1 29-0400 (online) Book Reviews 2 09 & Francis 00 F temehZaf nejad z ejad@hotm il.com When the Rivers Run Dry. Water-The Defining Crisis of the Twenty-First Century, by Fred Pearce, Beacon Press, Boston, MA, 2006, 324 pp., US$16.00, pbk. alk. paper (ISBN 13: 978 0 8070 85738).
Chemical partitioning of heavy metal contaminants in sediments of the Pearl River Estuary

Abstract Sequential extraction was used to study the operationally determined chemical forms of four heavy metals (Zn, Cu, Ni and Co) and their spatial distribution in the sediments of the Pearl River Estuary. It was found that the residual fraction was the most important phase for the four metals in these sediments. Among non-residual fractions, Zn, Ni and Co were mainly associated with the Fe–Mn oxide fraction while Cu was associated with the organic fraction. The Zn bound to the Fe–Mn oxide fraction had significant relationships with reducible Mn and reducible Fe concentrations (Fe–Mn oxides), suggesting that Fe–Mn oxides may be the main carriers of Zn from the fluvial environment to the marine body. There was a significant relationship between Cu bound to the organic fraction and sediment organic contents. The Zn bound to the Fe–Mn oxide fraction and Cu bound to the organic fraction showed general distinctive decrease from the west side to the east side of the estuary, and from upstream in the north to the sea in the south. This was in the same trend with the total Zn and Cu concentrations in these sediments. The results may reflect the anthropogenic inputs of heavy metals to the top sediments from recent rapid industrial development and urbanisation in the surrounding area.
Simulations of H2O Solid, Liquid, and Clusters, with an Emphasis on Ferroelectric Ordering Transition in Hexagonal Ice

Simulations are presented of H2O ice, liquid, and clusters (H2O)n n ≤ 7. The first part is devoted to orientational energetics of ice. Ordinary hexagonal ice is orientationally disordered; a transition to an ordered form (ice XI) can be induced at 72 K. The recently demonstrated ferroelectric structure of ice XI (Jackson, S. M.; Wield, V. M.; Whitworth, R. W.; Oguro, M.; Wilson, C. J. Phys. Chem. B 1997, 101, 6142) seems to contradict our understanding of H2O···H2O interactions. A polarizable water potential is proposed that accounts qualitatively for the existence of ferroelectric ice XI; its crucial ingredient is the location of the polarizability center. This potential is then tested in classical trajectory simulations of water structure, energetics, self-diffusion, and dielectric constant. Cluster energetics and rotational constants are calculated using the rigid body diffusion Monte Carlo technique.
Gas/adsorbent interaction dynamics: an experimental approach

A procedure for the study of gas/adsorbent dynamics is presented. As an example, the interaction between CO/sub 2//He with trace amount of CF/sub 4/ and alumina was studied under low-level CO/sub 2/ concentrations. Gas chromatography coupled with a thermal conductivity detector was utilized for assessing the temporal variation of the compound concentrations. The chromatographic technique allowed to follow the CO/sub 2/ and CF/sub 4/ concentrations with a precision of 15 ppm, and 1 ppm, respectively. Up to CO/sub 2/ contents of 10/sup 4/ ppm/sub v/, the results showed that the interactional dynamics is controlled by the magnitude of the initial concentration. The sorption capacity of alumina was found to be low, not exceeding 0.5% g [CO/sub 2/]/g alumina. Considerations based on the material properties were made explicit in order to explain the preferential CO/sub 2/ adsorption by alumina.
Pressure‐shift freezing and its influence on texture, colour, microstructure and rehydration behaviour of potato cubes

Temperature changes during pressure-shift freezing (400 MPa) of potato cubes and its effects on the drip loss (weight and conductivity), texture (shear and compression tests), colour (L, a, b values), drying behaviour, rehydration properties (water uptake, texture after rehydration) and visible cell damage after thawing (micrographs) were investigated and compared with conventional freezing (0.1 MPa, -30°C), subsequent frozen storage (-18 °C) or pressure treatment (400 MPa) at +15°C. Pressure-shift freezing resulted in increased crystallization rates compared to conventional freezing at -30°C. Crystallization and cooling to -8°C took 2.5 min during and after pressure release versus 17 rain at atmospheric pressure. Drip loss was reduced from 12.0 to 10.8 g/100 g. Water uptake during 10 min of rehydration (93.9 g/100 g compared to 77.4 g/100 g and incomplete rehydration) and texture values were improved. Browning after thawing or after fluidized bed drying was reduced (increased a value, lower L value), suggesting partial enzyme inactivation during pressure treatment. Differences in colour and texture to the untreated controls were smaller after pressure-shift freezing than after conventional freezing. Cooling to -30°C after pressure-shift freezing did not significantly affect the results, whereas subsequent frozen storage at -18°C resulted in quality deterioration, as observed after frozen storage of conventionally frozen samples. The improved preservation of cell structure was demonstrated using scanning electron microscopy.
Comparison of Two Adsorbents for Sugar Recovery from Biomass Hydrolyzate

Two polymeric adsorbents, Dowex99 and poly(4-vinyl pyridine) (PVP), have been studied for the recovery of sugars from a corn-stover hydrolyzate. The major components of the hydrolyzate are five sugars, glucose, xylose, mannose, arabinose, and galactose, and four impurities, sulfuric acid, acetic acid, hydroxymethyl furfural (HMF), and furfural. In elution chromatography in a column packed with Dowex99, the five sugars are the “center-cut”, whereas sulfuric acid elutes earlier and the other three impurities elute later than the sugars. For a column packed with PVP, the sugars elute earlier than all the impurities. The intrinsic adsorption and mass-transfer parameters of the sugars and the major impurities were obtained from elution and frontal chromatography tests of single components. The experimental elution chromatograms of the hydrolyzate are in close agreement with the simulations based on a detailed rate model and the single-component intrinsic parameters. The results indicate that other unidentified.
Scherrer after sixty years: a survey and some new results in the determination of crystallite size

Existing knowledge about Scherrer constants is reviewed and a summary is given of the interpretation of the broadening arising from small crystallites. Early work involving the half-width as a measure of breadth has been completed and Scherrer constants of simple regular shapes have been determined for all low-angle reflections (h2 + k2 + l2 ≤ 100) for four measures of breadth. The systematic variation of Scherrer constant with hkl is discussed and a convenient representation in the form of contour maps is applied to simple shapes. The relation between the `apparent' crystallite size, as determined by X-ray methods, and the `true' size is considered for crystallites having the same shape. If they are of the same size, then the normal Scherrer constant applies, but if there is a distribution of sizes, a modified Scherrer constant must be used.
Rotational line intensities in zero kinetic energy photoelectron spectroscopy (ZEKE-PES)

Abstract Recent advances in the understanding of the factors which determine line intensities in zero kinetic energy photoelectron spectroscopy (ZEKE-PES) are reviewed. The relative importance of direct ionization and autoionization is assessed. Explicit consideration of the channel interactions which take place in the vicinity of molecular ionization thresholds leads to a general discussion of rotational line intensities in ZEKE-PES. A series of limiting cases is proposed to assist in the interpretation of experimental results. Finally a new dynamical interpretation of ZEKE experiments based on the trapping of the ZEKE electrons in non-penetrating high-l Rydberg orbitals by weak electric fields appears to give a satisfactory explanation of most experimental results obtained to date.
Grazing exclusion alters soil microbial respiration, root respiration and the soil carbon balance in grasslands of the Loess Plateau, northern China

Abstract Grassland ecosystems are a significant component of the global carbon cycle. To better understand how grazing affects the carbon cycle of grasslands, soil microbial respiration (Rm) and root respiration (Rr), which are the main soil respiration components, we investigated with a trenching method in grazed grasslands (GG) and fenced (FG) grasslands on the Loess Plateau, northern China in 2008. The annual carbon balance in the two grasslands were also assessed and compared. After exclusion of grazing for about 3 years, soil organic carbon (SOC) and microbial biomass carbon (MBC) in the surface soil increased significantly (P < 0.05), resulting in the increase of Rm in most seasons. Exclusion of grazing did not change the diurnal variations of Rm, Rr and total soil respiration (Rt). Grazing decreased the temperature dependence of Rm. The annual accumulations of Rm were 165.9 g C m−2 in FG and 116.1 g C m−2 in GG. On most dates, Rr in FG was higher than in GG, but significant differences were only found in some seasons. The seasonal average value of Rr was 0.374 µmol carbon dioxide (CO2) m−2 s−1 in FG, 21.0% higher than that in GG (0.309 µmol CO2 m−2 s−1). Net primary production (NPP) in FG and GG were 243.6 and 205.8 g C m−2, respectively. The annual C balance resulted in net C sequestrations of 77.7 and 89.7 g C m−2 in FG and GG, respectively, suggesting that the grassland in this region may act as a C sink both under grazing and fencing.
Evaluation of Nutrients Released from Phosphorus-Enriched Empty Oil Palm Fruit Bunches As Growing Media Using Setaria splendida

The use of oil palm empty fruit bunch, an agricultural waste from oil palm plantations, as a feeding material for earthworms during composting provides an alternative source of nutrients for plants. Information regarding the ability of earthworms in processing phosphorus-enriched empty oil palm fruit bunch and their effects on plants is still lacking. The objective of this study was to compare the effects of phosphorus-enriched empty oil palm fruit bunches applied as fresh, composted or vermicomposted media in supplying nutrients on a test crop, Setaria splendida L. , grass planted on Bungor (Typic Kandiudult) soil. The soil treated with phosphorus-enriched vermicomposted empty oil palm fruit bunch increased the grass dry matter yield significantly higher compared to that treated with composted empty oil palm fruit bunch and control. The root volume of vermicomposted- and composted- empty oil palm fruit bunches treated soil was similar but significantly greater than the control. There was significant interaction between dosage and type of growing media on cumulative N, P, K, Ca, and Mg uptake. However, these factors did not show significant influence on total N, P, Ca and Mg in the soil amended with composted oil palm empty fruit bunch at the end of the experiment. In general, phosphorus-enriched vermicomposted- and phosphorus-enriched composted- empty oil palm fruit bunches treated soil resulted in a greater positive effect on growth and nutrient uptake of S. splendida, and also on the total nutrient content in soil except for total K. Total soil K in the control treatment was 242.0 mg/kg and significantly higher compared to soil treated with composted- (173 mg/kg) and vermicomposted- empty oil palm fruit bunches (167 mg/kg). The vermicomposted empty oil palm fruit bunch resulted in better growth performance of the S. splendida in comparison to composted- and fresh- empty oil palm fruit bunches due to the readily available P and other nutrients being readily available to the plants.