bluuebunny/crossref_metadata_2025 huggingface dataset:
Nd:AlN polycrystalline ceramics: A candidate media for tunable, high energy, near IR lasers
Authors: Wieg A. T. , Grossnickle M. J. , Kodera Y. , Gabor N. M. , Garay J. E.
Published: September 2016

We present processing and characterization of Nd-doped aluminum nitride (Nd:AlN) polycrystalline ceramics. We compare ceramics with significant segregation of Nd to those exhibiting minimal segregation. Spatially resolved photoluminescence maps reveal a strong correlation between homogeneous Nd doping and spatially homogeneous light emission. The spectroscopically resolved light emission lines show excellent agreement with the expected Nd electronic transitions. Notably, the lines are significantly broadened, producing near IR emission (∼1077 nm) with a remarkable ∼100 nm bandwidth at room temperature. We attribute the broadened lines to a combination of effects: multiple Nd-sites, anisotropy of AlN and phonon broadening. These broadened, overlapping lines in a media with excellent thermal conductivity have potential for Nd-based, tunable lasers with high average power.
Giant Zeeman shifts in the optical transitions of yttrium iron garnet thin films
Authors: Vidyasagar R. , Alves Santos O. , Holanda J. , Cunha R. O. , Machado F. L. A. , Ribeiro P. R. T. , Rodrigues A. R. , Mendes J. B. S. , Azevedo A. , Rezende S. M.
Published: September 2016

We report the observation of giant Zeeman shifts in the optical transitions of high-quality very thin films of yttrium iron garnet (YIG) grown by rf sputtering on gadolinium gallium garnet substrates. The optical absorption profile measured with magneto-optical absorption spectroscopy shows dual optical transition in the UV-visible frequency region attributed to transitions from the O-2p valence band to the Fe-3d conduction band and from the O-2p valence band to Fe-2p53d6 excitonic states at the Γ-symmetry point of the YIG band structure. The application of a static magnetic field of only 0.6 kOe produces giant Zeeman shifts of ∼100 meV in the YIG band structure and ∼60 meV in the excitonic states corresponding to effective g-factors on the order of 104. The giant Zeeman effects are attributed to changes in energy levels by the large exchange fields of the Fe-3d orbitals during the magnetization process.
Femtosecond soliton diode on heterojunction Bragg-grating structure
Authors: Deng Zhigui , Lin Haolin , Li Hongji , Fu Shenhe , Liu Yikun , Xiang Ying , Li Yongyao
Published: September 2016

We numerically propose a scheme for realizing an all-optical femtosecond soliton diode based on a tailored heterojunction Bragg grating, which is designed by two spatially asymmetric chirped cholesteric liquid crystals. Our simulations demonstrate that with the consideration of optical nonlinearity, not only the femtosecond diode effect with nonreciprocal transmission ratio up to 120 can be achieved but also the optical pulse evolving into soliton which maintains its shape during propagation through the sample is observed. Further, the influence of pulse width and the carrier wavelength to the femtosecond diode effect is also discussed in detail. Our demonstrations might suggest a direction for experimentally realizing the femtosecond soliton diode based on the cholesteric liquid crystals.
Influence of porosity on electrical properties of low-k dielectrics irradiated with vacuum-ultraviolet radiation
Authors: Choudhury F. A. , Nguyen H. M. , Baklanov M. R. , de Marneffe J. F. , Li W. , Pei D. , Benjamin D. I. , Zheng H. , King S. W. , Lin Y.-H. , Fung H.-S. , Chen C.-C. , Nishi Y. , Shohet J. L.
Published: September 2016

During plasma processing, low-k dielectrics are exposed to high levels of vacuum ultraviolet (VUV) radiation emitted from the plasma. The porous structure of these materials makes them more sensitive to modification because of their low density and consequently deep penetration of active species into the film. Here, we investigate the changes to electrical properties of porous low-k dielectrics as a function of porosity after VUV irradiation. Organosilicate low-k films of porosities between 30% and 50% were exposed to synchrotron VUV radiation at 8 eV with a fluence of approximately 5 × 1014 photons/cm2. Capacitance-voltage measurements showed an increase in the dielectric constant along with a flat-band voltage shift. FTIR results show methyl depletion as well as water uptake after VUV treatment. These show that deterioration of the electrical properties after VUV exposure and the degree of damage are found to be higher for the more porous films.
Dynamics of uncertainties for bound one-dimensional semiclassical wave packets
Authors: Punoševac Predrag , Robinson Sam L.
Published: September 2016

We study the time evolution of the uncertainties Δx and Δp in position and momentum, respectively, associated with the semiclassical propagation of certain Gaussian initial states. We show that these quantities behave generically as P1(t)+tP2(t), where P1 and P2 are periodic in time with period that of an underlying classical trajectory. We also show that, despite the overall (generically quadratic) growth in time, the uncertainty product ΔxΔp achieves its minimum of ħ/2 at arbitrarily large times.
Research Update: Phonon engineering of nanocrystalline silicon thermoelectrics
Authors: Shiomi Junichiro
Published: September 2016

Nanocrystalline silicon thermoelectrics can be a solution to improve the cost-effectiveness of thermoelectric technology from both material and integration viewpoints. While their figure-of-merit is still developing, recent advances in theoretical/numerical calculations, property measurements, and structural synthesis/fabrication have opened up possibilities to develop the materials based on fundamental physics of phonon transport. Here, this is demonstrated by reviewing a series of works on nanocrystalline silicon materials using calculations of multiscale phonon transport, measurements of interfacial heat conduction, and synthesis from nanoparticles. Integration of these approaches allows us to engineer phonon transport to improve the thermoelectric performance by introducing local silicon-oxide structures.
Mapping the electromagnetic field confinement in the gap of germanium nanoantennas with plasma wavelength of 4.5 micrometers
Authors: Calandrini Eugenio , Venanzi Tommaso , Appugliese Felice , Badioli Michela , Giliberti Valeria , Baldassarre Leonetta , Biagioni Paolo , De Angelis Francesco , Klesse Wolfgang M. , Scappucci Giordano , Ortolani Michele
Published: September 2016

We study plasmonic nanoantennas for molecular sensing in the mid-infrared made of heavily doped germanium, epitaxially grown with a bottom-up doping process and featuring free carrier density in excess of 1020 cm−3. The dielectric function of the 250 nm thick germanium film is determined, and bow-tie antennas are designed, fabricated, and embedded in a polymer. By using a near-field photoexpansion mapping technique at λ = 5.8 μm, we demonstrate the existence in the antenna gap of an electromagnetic energy density hotspot of diameter below 100 nm and confinement volume 105 times smaller than λ3.
Communication: Projected Hartree Fock theory as a polynomial similarity transformation theory of single excitations
Authors: Qiu Yiheng , Henderson Thomas M. , Scuseria Gustavo E.
Published: September 2016

Spin-projected Hartree-Fock is written as a particle-hole excitation ansatz over a symmetry-adapted reference determinant. Remarkably, this expansion has an analytic expression that we were able to decipher. While the form of the polynomial expansion is universal, the excitation amplitudes need to be optimized. This is equivalent to the optimization of orbitals in the conventional projected Hartree-Fock framework of non-orthogonal determinants. Using the inverse of the particle-hole expansion, we similarity transform the Hamiltonian in a coupled-cluster style theory. The left eigenvector of the non-Hermitian Hamiltonian is constructed in a similar particle-hole expansion fashion, and we show that to numerically reproduce variational projected Hartree-Fock results, one needs as many pair excitations in the bra as the number of strongly correlated entangled pairs in the system. This single-excitation polynomial similarity transformation theory is an alternative to our recently presented double excitation theory, but supports projected Hartree-Fock and coupled cluster simultaneously rather than interpolating between them.
Photoionization pathways and thresholds in generation of Lyman-α radiation by resonant four-wave mixing in Kr-Ar mixture
Authors: Louchev Oleg A. , Saito Norihito , Oishi Yu , Miyazaki Koji , Okamura Kotaro , Nakamura Jumpei , Iwasaki Masahiko , Wada Satoshi
Published: September 2016

We develop a set of analytical approximations for the estimation of the combined effect of various photoionization processes involved in the resonant four-wave mixing generation of ns pulsed Lyman-α (L-α) radiation by using 212.556 nm and 820-845 nm laser radiation pulses in Kr-Ar mixture: (i) multi-photon ionization, (ii) step-wise (2+1)-photon ionization via the resonant 2-photon excitation of Kr followed by 1-photon ionization and (iii) laser-induced avalanche ionization produced by generated free electrons. Developed expressions validated by order of magnitude estimations and available experimental data allow us to identify the area for the operation under high input laser intensities avoiding the onset of full-scale discharge, loss of efficiency and inhibition of generated L-α radiation. Calculations made reveal an opportunity for scaling up the output energy of the experimentally generated pulsed L-α radiation without significant enhancement of photoionization.
Language and dialect in China
Authors: Francis Norbert
Published: September 2016

In the study of language learning, researchers sometimes ask how languages in contact are related. They compare the linguistic features of the languages, how the mental grammars of each language sub-system are represented, put to use in performance, and how they interact. Within a linguistic family, languages can be closely related or distantly related, an interesting factor, for example, in understanding bilingualism and second language development. Dialects, on the other hand, are considered to be variants of the same language. While there is no way to always draw a sharp line between the categories of language and dialect, it is necessary to distinguish between the two kinds of language variation by the application of uniform criteria. The distinction between dialect and language is important for designing bilingual instructional programs, both for students who already speak two languages and for beginning second language learners.
Understanding translation as a site of language contact
Authors: Malamatidou Sofia
Published: September 2016

This paper begins by acknowledging translation as an important site of language contact and its primary aim is to reinterpret a theoretical framework from the field of language contact, namely Johanson’s Code-Copying Framework (1993,1999,2002a), with translation in mind. The framework is then systematically applied to empirical data and a corpus-based study is conducted, using the translation of popular science articles from English into Greek as a case in point, and in particular examining any change in the frequency of passive voice reporting verbs. The discussion and corpus analysis suggest that the Code-Copying Framework offers a new vantage point for understanding translation as facilitating linguistic development in the target language, and that translation studies can benefit from adopting it as a descriptive mechanism when comparing instances of contact through translation across languages.
Gains and losses of watching audio described films for sighted viewers
Authors: Perego Elisa
Published: September 2016

Audio description (AD) is a unique form of communication that guarantees access to audiovisual material for blind people through an additional verbal commentary that describes relevant visual cues. In spite of its original purpose and target audience, some scholars and some guidelines maintain that AD can be useful for other sectors of the population, and suggest that sighted viewers could usefully listen to AD when ‘watching’ a film with blind people. In order to determine whether AD affects the sighted viewer’s cognitive performance and appreciation of the film, and whether AD can be exploited as an integration tool allowing blind and sighted users to mingle when ‘watching’ a film, we assessed the effect of AD on sighted viewers (n = 125, 18-28 years) empirically. Results suggest that the addition of AD to films does not negatively affect the cognitive aspects of the viewing experience (i.e., general understanding and film scene recognition), nor does it dramatically affect its overall enjoyment, whereas listening to AD without the visuals poses some challenges to sighted viewers.
The Munc18-1 domain 3a hinge-loop controls syntaxin-1A nanodomain assembly and engagement with the SNARE complex during secretory vesicle priming
Authors: Kasula Ravikiran , Chai Ye Jin , Bademosi Adekunle T. , Harper Callista B. , Gormal Rachel S. , Morrow Isabel C. , Hosy Eric , Collins Brett M. , Choquet Daniel , Papadopulos Andreas , Meunier Frédéric A.
Published: September 2016

Munc18-1 and syntaxin-1A control SNARE-dependent neuroexocytosis and are organized in nanodomains on the plasma membrane of neurons and neurosecretory cells. Deciphering the intra- and intermolecular steps via which they prepare secretory vesicles (SVs) for fusion is key to understanding neuronal and hormonal communication. Here, we demonstrate that expression of a priming-deficient mutant lacking 17 residues of the domain 3a hinge-loop (Munc18-1Δ317-333) in PC12 cells engineered to knockdown Munc18-1/2 markedly prolonged SV docking. Single-molecule analysis revealed nonhomogeneous diffusion of Munc18-1 and syntaxin-1A in and out of partially overlapping nanodomains. Whereas Munc18-1WT mobility increased in response to stimulation, syntaxin-1A became less mobile. These Munc18-1 and syntaxin-1A diffusional switches were blocked by the expression of Munc18-1Δ317-333, suggesting that a conformational change in the Munc18-1 hinge-loop controls syntaxin-1A and subsequent SNARE complex assembly. Accordingly, syntaxin-1A confinement was prevented by expression of botulinum neurotoxin type E. The Munc18-1 domain 3a hinge-loop therefore controls syntaxin-1A engagement into SNARE complex formation during priming.
Cancer-associated mutations in the protrusion-targeting region of p190RhoGAP impact tumor cell migration
Authors: Binamé Fabien , Bidaud-Meynard Aurélien , Magnan Laure , Piquet Léo , Montibus Bertille , Chabadel Anne , Saltel Frédéric , Lagrée Valérie , Moreau Violaine
Published: September 2016

Spatiotemporal regulation of RhoGTPases such as RhoA is required at the cell leading edge to achieve cell migration. p190RhoGAP (p190A) is the main negative regulator of RhoA and localizes to membrane protrusions, where its GTPase-activating protein (GAP) activity is required for directional migration. In this study, we investigated the molecular processes responsible for p190A targeting to actin protrusions. By analyzing the subcellular localization of truncated versions of p190A in hepatocellular carcinoma cells, we identified a novel functional p190A domain: the protrusion localization sequence (PLS) necessary and sufficient for p190A targeting to leading edges. Interestingly, the PLS is also required for the negative regulation of p190A RhoGAP activity. Further, we show that the F-actin binding protein cortactin binds the PLS and is required for p190A targeting to protrusions. Lastly, we demonstrate that cancer-associated mutations in PLS affect p190A localization and function, as well as tumor cell migration. Altogether, our data unveil a new mechanism of regulation of p190A in migrating tumor cells.
Structural, super-resolution microscopy analysis of paraspeckle nuclear body organization
Authors: West Jason A. , Mito Mari , Kurosaka Satoshi , Takumi Toru , Tanegashima Chiharu , Chujo Takeshi , Yanaka Kaori , Kingston Robert E. , Hirose Tetsuro , Bond Charles , Fox Archa , Nakagawa Shinichi
Published: September 2016

Paraspeckles are nuclear bodies built on the long noncoding RNA Neat1, which regulates a variety of physiological processes including cancer progression and corpus luteum formation. To obtain further insight into the molecular basis of the function of paraspeckles, we performed fine structural analyses of these nuclear bodies using structural illumination microscopy. Notably, paraspeckle proteins are found within different layers along the radially arranged bundles of Neat1 transcripts, forming a characteristic core-shell spheroidal structure. In cells lacking the RNA binding protein Fus, paraspeckle spheroids are disassembled into smaller particles containing Neat1, which are diffusely distributed in the nucleoplasm. Sequencing analysis of RNAs purified from paraspeckles revealed that AG-rich transcripts associate with Neat1, which are distributed along the shell of the paraspeckle spheroids. We propose that paraspeckles sequester core components inside the spheroids, whereas the outer surface associates with other components in the nucleoplasm to fulfill their function.
Endosome–mitochondria interactions are modulated by iron release from transferrin
Authors: Das Anupam , Nag Sagarika , Mason Anne B. , Barroso Margarida M.
Published: September 2016

Transient “kiss and run” interactions between endosomes containing iron-bound transferrin (Tf) and mitochondria have been shown to facilitate direct iron transfer in erythroid cells. In this study, we used superresolution three-dimensional (3D) direct stochastic optical reconstruction microscopy to show that Tf-containing endosomes directly interact with mitochondria in epithelial cells. We used live-cell time-lapse fluorescence microscopy, followed by 3D rendering, object tracking, and a distance transformation algorithm, to track Tf-endosomes and characterize the dynamics of their interactions with mitochondria. Quenching of iron sensor RDA-labeled mitochondria confirmed functional iron transfer by an interacting Tf-endosome. The motility of Tf-endosomes is significantly reduced upon interaction with mitochondria. To further assess the functional role of iron in the ability of Tf-endosomes to interact with mitochondria, we blocked endosomal iron release by using a Tf K206E/K534A mutant. Blocking intraendosomal iron release led to significantly increased motility of Tf-endosomes and increased duration of endosome–mitochondria interactions. Thus, intraendosomal iron regulates the kinetics of the interactions between Tf-containing endosomes and mitochondria in epithelial cells.
Defective fluid shear stress mechanotransduction mediates hereditary hemorrhagic telangiectasia
Authors: Baeyens Nicolas , Larrivée Bruno , Ola Roxana , Hayward-Piatkowskyi Brielle , Dubrac Alexandre , Huang Billy , Ross Tyler D. , Coon Brian G. , Min Elizabeth , Tsarfati Maya , Tong Haibin , Eichmann Anne , Schwartz Martin A.
Published: September 2016

Morphogenesis of the vascular system is strongly modulated by mechanical forces from blood flow. Hereditary hemorrhagic telangiectasia (HHT) is an inherited autosomal-dominant disease in which arteriovenous malformations and telangiectasias accumulate with age. Most cases are linked to heterozygous mutations in Alk1 or Endoglin, receptors for bone morphogenetic proteins (BMPs) 9 and 10. Evidence suggests that a second hit results in clonal expansion of endothelial cells to form lesions with poor mural cell coverage that spontaneously rupture and bleed. We now report that fluid shear stress potentiates BMPs to activate Alk1 signaling, which correlates with enhanced association of Alk1 and endoglin. Alk1 is required for BMP9 and flow responses, whereas endoglin is only required for enhancement by flow. This pathway mediates both inhibition of endothelial proliferation and recruitment of mural cells; thus, its loss blocks flow-induced vascular stabilization. Identification of Alk1 signaling as a convergence point for flow and soluble ligands provides a molecular mechanism for development of HHT lesions.
Composition, Functional Properties, Starch Digestibility, and Cookie‐Baking Performance of Dry Bean Powders from 25 Michigan‐Grown Varieties
Authors: Ai Yongfeng , Jin Yining , Kelly James D. , Ng Perry K. W.
Published: September 2016

The chemical composition, functional properties, starch digestibility, and cookie‐baking performance of bean powders from 25 edible dry bean varieties grown in Michigan were evaluated. The beans were ground into coarse (particle size ≤1.0 mm) or fine (≤0.5 mm) powders. Starch and protein contents of the bean powders varied between 34.4 and 44.5% and between 19.1 and 26.6% (dry basis [db]), respectively. Thermal properties, pasting properties, and water‐holding and oil‐binding capacities of the bean powders differed and were affected by particle size. After blending the bean powders with corn starch (bean/starch = 7:3, db), the blends were used for cookie baking following a standard method (AACC International Approved Method 10‐54.01). Generally, the cookies baked from the fine bean powders had smaller diameters, greater thicknesses, and greater hardness values than those from the coarse counterparts. Differences in the cookie‐baking performances of the bean powders were observed among the 25 varieties. Larger proportions of resistant starch (RS) were retained in the bean‐based cookies (54.7–126.7%) than in the wheat‐flour‐based cookies (10.4–19.7%) after baking. With higher contents of RS and protein, the bean‐based cookies had more desirable nutritional profiles than those baked from wheat flour alone.
Genomic Characterization and Population Structure of a Badnavirus Infecting Blackberry
Authors: Shahid Muhammad Shafiq , Aboughanem-Sabanadzovic Nina , Sabanadzovic Sead , Tzanetakis Ioannis E.
Published: September 2016

Blackberry viruses are pervasive, decreasing growth, yield, and plant longevity. In a quest to identify viruses associated with blackberry yellow vein, a disease caused by virus complexes, a new double-stranded DNA virus, referred to as blackberry virus F (BVF), a putative member of the genus Badnavirus, family Caulimoviridae, was identified. The virus was found in both cultivated and wild blackberry samples collected from several states in the southern United States. Population structure, host range, and association with disease symptoms were assessed. As BVF integrates into the plant genome, it affects the production of virus-free propagation material, the cornerstone for certification programs.
The evolution of fan kingdom: the rising, expansion, and challenges of human brands
Authors: Huang Stephen Chi-Tsun , Huang Tsui-Ju
Published: September 2016

Purpose

The purpose of this paper is to discuss four main research questions which are as follows: how does a consumer turn into a devoted fan? How does a devoted fan react to the expansion of a human brand? What kind of strategies does a devoted fan take when facing challenges encountered by a human brand? And are devoted fans homogeneous, or can they be further divided into different subgroups?

Design/methodology/approach

The basis of grounded theory process is intensive depth interviews with 14 devoted fans of a famous Taiwanese pop singer in a qualitative manner along with content analysis of messages from online fan clubs.

Findings

Using the metaphor of kingdom to parallel the phenomenon of fandom, the research also explicates the importance of initial brand position, and the construction and expansion from the core castle – the core positioning of the human brand – to become a kingdom where devoted fans swear to be loyal to the human brand and cross-buy the derivative products of the latter. Five fan’s subgroup and a theoretical framework are obtained.

Originality/value

The theoretical framework derived in this study explicates how consumers’ initial perceptions of the human brand are formed and reinforced and how they become different kinds of fans which in turn influence the strategies they take in the face of the expansion or withdraw of the human brand.
A fresh look at the role of switching cost in influencing customer loyalty
Authors: Ram Jiwat , Wu Ming-Lu
Published: September 2016

Purpose

The purpose of this paper is to investigate the possible mediating role of switching cost (SC) in influencing customer loyalty (CL).

Design/methodology/approach

The authors derive a model containing the relationships between customer satisfaction (CS), brand image (BI), and CL through mediating effects of SC. Data collected from 200 subscribers of China Mobile was analysed using structural equation modelling technique.

Findings

The authors find that SC does not mediate the relationship between CS and CL, nor that between BI and CL. While both CS and BI have a direct and positive relationship with CL, only CS is positively associated with the SC. SC in itself has no direct relationship with CL, necessitating further understanding of its role.

Research limitations/implications

Prior findings have suggested the mediating role of SC, this study, however, show that SC does not have any mediating role in influencing CL. In fact, the direct role of SC is also questioned, as the authors do not find any direct relationship between SC and CL.

Practical implications

While managers should retain a balanced strategy for implementing SC, developing a strong BI and achieving CS is more important, and could help avoid any negative implications that may ensue from the implementation of SC.

Originality/value

This paper offers empirical evidence of the importance of SC – or rather lack of it – in enhancing CL. It also helps explain how SC interacts with CS and BI.
Corporate governance during financial distress – an empirical analysis
Authors: Parkinson Marjan Marandi
Published: September 2016

Purpose

The traditional form of legal research with its predominant emphasis on doctrinal and theoretical analysis is now increasingly augmented by empirical research that seeks to document actions and decisions and draw broader conclusions. This relatively new research tradition is arguably making a positive contribution to legal theory and practice, particularly in the USA [for a general discussion see SJ Lubben, “Do Empricial Bankruptcy Studies Matter?” (2012) 20 ABI L Rev 715]. The paper aims to report on the use of empirical research to examine corporate governance in the context of financially distressed UK public companies.

Design/methodology/approach

The paper uses statutory corporate filings and mandatory stock exchange reports to document the process of informal debt resolution prior to the company’s entry into administration or Company Voluntary Arrangement. The findings are presented in an innovative way as a series of case studies focusing on process, participants and outcomes of informal debt resolution.

Findings

The paper concludes that it is possible to use case study research as a means to explore corporate governance in the context of financially distressed companies. Although such an approach is challenging in various ways, there are some advantages that complement more traditional research approaches. The findings show how directors’ attention shifts away from shareholders’ interests to those of creditors at times of financial distress and challenges conventional models of governance that stress shareholder value.

Originality/value

The distinctive features of the research are the development of a case-study based approach that draws on publicly available data sources, a process based analysis and a synthesis of corporate governance and law.
The role of audit quality in firm valuation
Authors: Alfraih Mishari M.
Published: September 2016

Purpose

The purpose of this paper is to examine the effect of audit quality on the value relevance of earnings and book value. Because joint audit is mandated for all Kuwait Stock Exchange-listed firms, it is hypothesized that the higher the quality of the audit team (as measured by the number of Big 4 audit firms in the joint audit team), the higher the value relevance of earnings and book values for equity valuation.

Design/methodology/approach

Consistent with prior research, the value relevance of earnings and book value is measured by the adjusted R2 derived from the Ohlson’s 1995 regression model. The number of Big 4 audit firms represented on the firm’s audit team is used as a proxy for audit quality. Three tiers of audit quality exist, namely, two non-Big 4 audit firms, one Big 4 and one non-Big 4 audit firms or two Big 4 audit firms. To address this paper’s objective, the association between audit quality and the value relevance of earnings and book value were examined using four approaches. The final sample consists of 1,836 firm-year observations and covers fiscal years from a 12-year period (2002-2013).

Findings

Taken together, the four approaches used collectively provide empirical evidence that audit quality positively and significantly affects the value relevance of accounting measures to market participants. Importantly, the results reveal significant variations in the value relevance of earnings and book value jointly across the three possible auditor combinations.

Research limitations/implications

Although using auditor size as a proxy for audit quality is well established in the auditing literature, a limitation of that proxy is that it measures audit quality dichotomously, which implicitly assumes a homogeneous level of audit quality within each group.

Practical implications

The findings show the importance of high-quality and rigorous external audits in improving the value relevance of accounting information.

Originality/value

This study contributes to the extent literature on audit quality by exploring the role of audit quality in a unique institutional setting that imposes mandatory joint audits. Although prior studies have investigated the effect of joint audit pair choice on earnings management and audit fee premium, this study is the first to investigate the effect of joint audit pair choice on the value relevance of accounting information.
Individual tax compliance in China: a review
Authors: Young Angus , Lei Lawrence , Wong Brossa , Kwok Betty
Published: September 2016

Purpose

The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the problem might be under estimated, or at least over looked. Comparatively, tax compliance as a subject matter has received considerable attention in developed Western economies, where the data had revealed an increasing trend of taxpayers not complying with their tax obligations. Although, this issue had not received as much attention by the Chinese government, as the world’s second largest economy and one of the most populous nations in the world, tax compliance is of critical importance to the Chinese economy and welfare of its citizens. Therefore, it is crucial that a review about China’s tax compliance research should be conducted to identify gaps in the literature.

Design/methodology/approach

This paper focuses specifically on a review of empirical research about China’s individual tax compliance. While, this work is primarily descriptive, it builds on existing research to make normative recommendations aimed at improving tax compliance in China.

Findings

This paper reaffirmed earlier findings in the literature that Confucianism influences both Chinese social and individual ethical values, any attempt to foster greater tax compliance in China should appeal to the importance of taxes as contributions to the public funding of family and community welfare. However, what was missing from previous research is that the assumption about Chinese ethical values was overly narrow. Apart from Confucianism, another Chinese philosophy known as Legalism is also influential in prompting ethical behaviour, in particular on regulatory issues. Therefore, tax compliance in China drawing on Chinese ethical values should include both incentives and disincentives to prompt individuals to comply with their tax obligations.

Research limitations/implications

The observations and recommendations put forward in the paper are principle-based solutions drawn from Chinese ethical values. Furthermore, no detailed discussions on enforcement are included, as it is beyond the scope of the paper. Hence, the recommendations will require further empirical testing and should be examined in future research.

Originality/value

This review draws attention to a subject matter in China that has been overlooked. Apart from revisiting the key and related literature on China, this paper identified a gap that had been neglected in earlier research. Legalism, a less known Chinese ethical school of thoughts, is an important to the design of tax regulations prompting individuals to comply with their tax obligations.
Characterization of bulk to thin wall mechanical response transition in powder bed AM
Authors: Brown Ben , Everhart Wes , Dinardo Joe
Published: September 2016

Purpose

In the development of powder bed additive manufacturing (AM) process parameters, the characterization of mechanical properties is generally performed through relatively large mechanical test samples that represent a bulk response. This provides an accurate representation of mechanical properties for equivalently sized or larger parts. However, as feature size is reduced, mechanical properties transition from a standard bulk response to a thin wall response where lower power border scans and surface roughness have a larger effect.

Design/methodology/approach

For this study, samples of wall thickness varying between 4.0 and 0.25 mm were built in 304L on the selective laser melting (SLM) platform and Ti-6Al-4V on the electron beam melting (EBM) platform. Samples were then mechanically tested, and fractography was performed for analysis.

Findings

This study experimentally identifies the threshold between bulk and thin wall mechanical properties for 304L SS on the SLM platform and Ti-6Al-4V on the EBM platform. A possible method for improving those properties and shifting the transition from bulk to thin wall response to smaller wall thicknesses by manipulation of scan pattern was investigated.

Originality/value

This study is a novel investigation into the effect of reduced wall thickness on the mechanical properties of a part produced by powder bed AM.
In-situ thermal image correlation with mechanical properties of nylon-12 in SLS
Authors: Wroe William Walker , Gladstone Jessica , Phillips Tim , Fish Scott , Beaman Joseph , McElroy Austin
Published: September 2016

Purpose

This paper aims to establish a method to verify in real time the quality of a part being built using Selective Laser Sintering (SLS).

Design/methodology/approach

A SLS build of 30 Nylon 12 tensile bars was done while using an infrared camera to record the thermal history of each bar. The thermal history was then compared to the ultimate tensile strength (UTS) of each bar. In addition, an attempt was made to identify where the fracture of each bar occurred based on its thermal history.

Findings

Several analysis techniques were used to compare the thermal history of each bar to its UTS. The strongest correlation found was 0.746. In addition, multiple strategies for predicting the break location where used, with the most successful making a correct prediction on 46 per cent of the bars.

Originality/value

This paper studies the feasibility of in-situ build verification, a technique that if successful would greatly help the further adoption of SLS as a method of manufacturing.
Temperature history within laser sintered part cakes and its influence on process quality
Authors: Josupeit Stefan , Schmid Hans-Joachim
Published: September 2016

Purpose

The temperature distribution and history within laser sintered part cakes is an important aspect regarding the process quality and reproducibility of the polymer laser sintering process. This paper aims to an analysis of the temperature history during the build and cooling phase, which is decisive for powder ageing effects and the development of part quality characteristics.

Design/methodology/approach

A measurement system for three-dimensional in-process temperature measurements is set up and the influence of different parameters on the inner part cake temperature distribution and history is analyzed. In addition, position dependent temperature histories are finally correlated with powder ageing effects.

Findings

The main parameters influencing the part cake temperature history are figured out. Temperature inhomogeneities on the powder bed surface are detectable within the part cake, but only for a specific time or additional build height. Heat flux through the build frame results in different cooling rates dependent on z height. A combination of process parameters and build job layout results in individual, position-dependent temperature histories. As a consequence, completely different ageing intensities are found within one part cake.

Research limitations/implications

Temperature measurements are limited to part-free powder cakes so far. To transfer the results to other boundary conditions and machine types, simulation tools have to be developed and validated.

Originality/value

For the first time, the inner part cake temperature distribution and history have been measured during all build phases and with a high sensor density. The results of this work help to understand the temperature history dependency of powder and part properties and can therefore be used to develop optimized process controls.
Pushing the boundaries: urban unrest as anti-social behaviour
Authors: Young Gareth James
Published: September 2016

Purpose

To explore the way in which responses to urban disorder have become part of the anti-social behaviour (ASB herein) toolkit following the 2011 disorders in England. In particular, the purpose of this paper is to unpack the government’s response to the riots through the use of eviction. It is argued that the boundaries of what constitutes ASB, and the geographical scope of the new powers, are being expanded resulting in a more pronounced unevenness of behaviour-control mechanisms being deployed across the housing tenures.

Design/methodology/approach

Using a qualitative research design, 30 in-depth interviews were undertaken with housing, ASB, and local police officers alongside a number of other practitioners working in related fields. These practitioners were based in communities across east London, the West Midlands and Greater Manchester. This was augmented with a desk-based analysis of key responses and reports from significant official bodies, third sector and housing organisations.

Findings

Findings from the research show that responses to the 2011 riots through housing and ASB-related mechanisms were disproportionate, resulting in a rarely occurring phenomenon being unnecessarily overinflated. This paper demonstrates, through the lens of the 2011 riots specifically, how the definition of ASB continues to be expanded, rather than concentrated, causing noticeable conflicts within governmental approaches to ASB post-2011.

Research limitations/implications

This research was undertaken as part of a PhD study and therefore constrained by financial and time implications. Another limitation is that the “riot-clause” being considered here has not yet been adopted in practice. Despite an element of supposition, understanding how the relevant authorities may use this power in the future is important nonetheless.

Originality/value

Much effort was expended by scholars to analyse the causes of the 2011 riots in an attempt to understand why people rioted and what this says about today’s society more broadly. Yet very little attention has been focused on particular legislative responses, such as the additional riot clause enacted through the Anti-Social Behaviour, Crime and Policing Act 2014. This paper focuses on this particular response to explore more recent ways in which people face being criminalised through an expansion of behaviour defined as ASB.
The impact of dispersal powers on congregating youth
Authors: Cockcroft Tom , Bryant Robin , Keval Harshad
Published: September 2016

Purpose

The purpose of this paper is to present research which evaluated the impact of Dispersal Orders in an English town.

Design/methodology/approach

The study used a mixed method design to, qualitatively, explore the impact of the intervention on young people and, quantitatively, the impact on recorded crime/anti-social behaviour.

Findings

The use of Dispersal Orders in the town being studied highlighted a number of issues detrimental to young people. Powers appeared to be used to control the congregating rather than anti-social behaviour of young people and their use could increase young peoples’ feelings of vulnerability.

Practical implications

The findings suggest that Dispersal Orders (and the newer Public Spaces Protection Orders (PSPOs)) may be ineffective if they are used without the focus of a specific anti-social behaviour issue.

Social implications

The findings suggest that the use of Dispersal Orders to deal with non-anti-social behaviour issues are likely to alienate young people and have the potential to inadvertently place them at further risk. They also suggest that the PSPO could very well exacerbate the substantial issues which have been identified in the present research.

Originality/value

This research is original and suggests that the negative findings of earlier pieces of research into Dispersal Orders can be replicated in very different geographical environments and in areas with low levels of general deprivation where no substantial anti-social behaviour issues were identified. Furthermore, it uses original data to contextualize contemporary developments in anti-social behaviour, namely the introduction of PSPOs.
A two‐phase automatic static correction method
Authors: Sun Yimin , Tonellot Thierry , Kamel Bahaaeldin , Bakulin Andrey
Published: September 2016

Statics are an effective approach to correct for complex velocity variations in the near surface, but so far, to a large extent, a general and robust automatic static correction method is still lacking. In this paper, we propose a novel two‐phase automatic static correction method, which is capable of handling both primary wave statics (PP statics) and converted‐wave statics (S‐wave statics). Our method is purely data driven, and it aims at maximizing stacking power in the target zone of the stack image. Low‐frequency components of the data are analysed first using an advanced genetic algorithm to estimate seed statics and the time structure for an event of interest, and then the original full‐band data are further aligned via the back‐and‐forth coordinate descent method using the seed statics as initial values and the time structure for event alignment guidance. We apply our new method to two field datasets, i.e., one for 2D PP static correction and the other for 3D S‐wave static correction.
Effects of species diversity on fine root productivity increase with stand development and associated mechanisms in a boreal forest
Authors: Ma Zilong , Chen Han Y. H.
Published: September 2016

There is a growing interest in understanding the relationship between diversity and below‐ground productivity due to the critical contribution of below‐ground systems to overall terrestrial productivity. Yet, the temporal (seasonal and developmental) changes in diversity effects on below‐ground productivity and their underlying mechanisms remain unclear.

We hypothesized that (i) diversity effects on fine root productivity increase with stand development, and (ii) increased diversity effects associated with stand development result from augmented horizontal soil space utilization, increased forest floor depth for rooting, enhanced effects in nutrient‐poor soil layers and/or foraging towards high nutrient availability.

We investigated the effects of tree species diversity on fine root productivity by sampling 18 stands dominated by single species and their mixtures in post‐fire boreal forests of two stand ages (8 and 34 years following stand‐replacing fire). Species evenness was significantly higher in species mixtures than in single‐species‐dominated stands at both age classes, while species richness did not differ across stand types and age classes.

We found that the annual fine root production was higher in mixtures than the mean of single‐species‐dominated stands in both stand ages, with a significantly higher magnitude of effects in the 34‐year‐old than 8‐year‐old stands. Mixtures had higher horizontal soil volume filling than single‐species‐dominated stands with a more pronounced increase in the 34‐year‐old than 8‐year‐old stands. Compared with the 8‐year‐old stands, the 34‐year‐old stands had increased forest floor depth and greater overyielding with soil depth, and their fine root productivity was more responsive to the vertical variation in soil phosphorus concentrations among soil layers.

Synthesis. Our results provide evidence for increasing positive diversity effects on fine root productivity with stand development in heterogeneous natural forests. Moreover, our results indicate that the increased positive diversity effects with stand development was the result of multiple mechanisms, including higher horizontal soil volume filling, a thicker forest floor layer for rooting, a higher magnitude of complementarity in nutrient‐poor deep soil layers and stronger nutrient foraging towards soil layers with high nutrient concentrations in older than younger stands.
Lagging behind: have we overlooked previous‐year rainfall effects in annual grasslands?
Authors: Dudney Joan , Hallett Lauren M. , Larios Loralee , Farrer Emily C. , Spotswood Erica N. , Stein Claudia , Suding Katharine N.
Published: September 2016

Rainfall is a key determinant of production and composition in arid and semi‐arid systems. Long‐term studies relating composition and water availability primarily focus on current‐year precipitation patterns, though mounting evidence highlights the importance of previous‐year rainfall particularly in grasslands dominated by perennial species. The extent to which lagged precipitation effects occur in annual grasslands, however, remains largely unexplored.

We pair a long‐term study with two manipulative experiments to identify patterns and mechanisms of lagged precipitation effects in annual grasslands. The long‐term study captured variation in functional group (exotic annual forbs and grasses) abundance and precipitation across 8 years at three northern California grassland sites. We then tested whether lagged rainfall effects were created through seed production and litter (residual dry matter, RDM) by manipulating rainfall and litter, respectively.

Rainfall from the previous‐year growing season (both seasonal and total rainfall) shifted functional group abundance. High lagged rainfall was associated with increased grass and decreased forb abundance the following year. Current‐year seasonal rainfall also influenced species composition, with winter rain increasing forb and decreasing grass abundance. Lagged precipitation effects were generally stronger for forbs than for grasses. Our experimental studies provided evidence for two mechanisms that contributed to lagged effects in annual grasslands. Higher rainfall increased seed production for grasses, which translated to more germinable seed the following year. Higher rainfall also increased biomass production and RDM, which benefited grasses and reduced forb abundance.

Synthesis. Our results highlight the importance of previous‐year precipitation in structuring annual community composition and suggest two important biotic pathways, seed rain and RDM, that regulate lagged community responses to rainfall. Incorporating lagged effects into models of grassland diversity and productivity could improve predictions of climate change impacts in annual grasslands.