This study examines the relevance of modified audit opinions (MAO) in private debt contracting. We use the auditor׳s explanatory language to partition MAOs into Inconsistency opinions, resulting from ...an accounting change or a restatement; and Inadequacy opinions, arising from a material uncertainty or a going concern (GC) opinion. Using the loan contracts of firms with MAOs, we find that, compared with loans issued in the year after a clean opinion, loans issued in the year after an MAO are associated with higher interest spreads (17 basis points on average), fewer financial covenants, more general covenants, smaller loan sizes, and a higher likelihood of requiring collateral. We find that the effect on loan spreads (as well as on other non-price terms) varies by the type of MAO, ranging from no effect for an accounting change to an average increase of 107 basis points for a GC opinion. Additional analyses of GC opinions find that auditors communicate incremental information to lenders about clients’ credit risk. Overall, our empirical results suggest that lenders incorporate the information contained in MAOs into debt contracting.
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GEOZS, IJS, IMTLJ, KILJ, KISLJ, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UL, UM, UPCLJ, UPUK, ZRSKP
To completely displace the carboxylate surface ligands from cadmium selenide nanocrystals, oleic acid impurities are first removed using dimethylcadmium or diethylzinc. In addition to metal ...carboxylate and methane coproducts, reactions with CdMe2 produce surface bound methyl groups (δ = 0.4 ppm, 0.04–0.22 nm–2) that photolytically dissociate to methyl radicals and n-doped nanocrystals. Without oleic acid impurities, cadmium carboxylate can be completely displaced from the surface using n-alkylamines (NH2R′, R′ = n-butyl, n-hexyl, n-octyl) (≤0.01 carboxylates nm–2). Colloidal dispersions of amine bound nanocrystals (CdSe–NH2R′) are indefinitely stable at amine concentrations of 0.1 M or higher and slowly aggregate at lower concentrations. Dissociation and evaporation of the amine ligands in 4-ethylpyridine, tri-n-butylphosphine, or molten tri-n-octylphosphine oxide solution results in nanocrystal aggregation. CdSe–NH2R′ reacts with oleic acid, n-octadecylphosphonic acid, or carbon dioxide to form surface bound n-alkylammonium oleate, phosphonate, and carbamate ion pairs that bind with greater affinity than primary n-alkylamines. The results indicate that nanocrystal dispersions solely stabilized by neutral donor ligands are relatively unstable compared to those stabilized by adsorbed metal carboxylate or phosphonate complexes or by ion pairs. The challenge of differentiating between the neutral ligand bound form and adsorbed ion pairs is discussed.
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IJS, KILJ, NUK, PNG, UL, UM
This study successfully demonstrates the application of inorganic p‐type nickel oxide (NiOx) as electrode interlayer for the fabrication of NiOx/CH3NH3PbI3 perovskite/PCBM PHJ hybrid solar cells with ...a respectable solar‐to‐electrical PCE of 7.8%. The better energy level alignment and improved wetting of the NiOx electrode interlayer significantly enhance the overall photovoltaic performance.
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BFBNIB, FZAB, GIS, IJS, KILJ, NLZOH, NUK, OILJ, SAZU, SBCE, SBMB, UL, UM, UPUK
34.
Studying software logging using topic models Li, Heng; Chen, Tse-Hsun (Peter); Shang, Weiyi ...
Empirical software engineering : an international journal,
10/2018, Volume:
23, Issue:
5
Journal Article
Peer reviewed
Software developers insert logging statements in their source code to record important runtime information; such logged information is valuable for understanding system usage in production and ...debugging system failures. However, providing proper logging statements remains a manual and challenging task. Missing an important logging statement may increase the difficulty of debugging a system failure, while too much logging can increase system overhead and mask the truly important information. Intuitively, the actual functionality of a software component is one of the major drivers behind logging decisions. For instance, a method maintaining network communications is more likely to be logged than getters and setters. In this paper, we used automatically-computed topics of a code snippet to approximate the functionality of a code snippet. We studied the relationship between the topics of a code snippet and the likelihood of a code snippet being logged (i.e., to contain a logging statement). Our driving intuition is that certain topics in the source code are more likely to be logged than others. To validate our intuition, we conducted a case study on six open source systems, and we found that i) there exists a small number of “log-intensive” topics that are more likely to be logged than other topics; ii) each pair of the studied systems share 12% to 62% common topics, and the likelihood of logging such common topics has a statistically significant correlation of 0.35 to 0.62 among all the studied systems; and iii) our topic-based metrics help explain the likelihood of a code snippet being logged, providing an improvement of 3% to 13% on AUC and 6% to 16% on balanced accuracy over a set of baseline metrics that capture the structural information of a code snippet. Our findings highlight that topics contain valuable information that can help guide and drive developers’ logging decisions.
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EMUNI, FIS, FZAB, GEOZS, GIS, IJS, IMTLJ, KILJ, KISLJ, MFDPS, NLZOH, NUK, OBVAL, OILJ, PNG, SAZU, SBCE, SBJE, SBMB, SBNM, UKNU, UL, UM, UPUK, VKSCE, ZAGLJ
A heterobimetallic Pd(II)/Cu(I) complex was prepared and characterized by X-ray diffraction analysis. The crystal structure shows a remarkably short Pd–Cu bond and a trigonal ipso carbon atom. The ...Pd–Cu interaction, as determined by energy-resolved collision-induced dissociation cross-section experiments, models the net stabilizing energy of the Pd–Cu interaction in the transition state of the transmetalation step in Pd/Cu-catalyzed cross-coupling reactions. The bonding situation in the bimetallic dinuclear complex has been studied by atoms-in-molecules analysis.
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IJS, KILJ, NUK, PNG, UL, UM
The fabrication of multidimensional organometallic halide perovskite via a low‐pressure vapor‐assisted solution process is demonstrated for the first time. Phenyl ethyl‐ammonium iodide (PEAI)‐doped ...lead iodide (PbI2) is first spin‐coated onto the substrate and subsequently reacts with methyl‐ammonium iodide (MAI) vapor in a low‐pressure heating oven. The doping ratio of PEAI in MAI‐vapor‐treated perovskite has significant impact on the crystalline structure, surface morphology, grain size, UV–vis absorption and photoluminescence spectra, and the resultant device performance. Multiple photoluminescence spectra are observed in the perovskite film starting with high PEAI/PbI2 ratio, which suggests the coexistence of low‐dimensional perovskite (PEA2MAn−1PbnI3n+1) with various values of n after vapor reaction. The dimensionality of the as‐fabricated perovskite film reveals an evolution from 2D, hybrid 2D/3D to 3D structure when the doping level of PEAI/PbI2 ratio varies from 2 to 0. Scanning electron microscopy images and Kelvin probe force microscopy mapping show that the PEAI‐containing perovskite grain is presumably formed around the MAPbI3 perovskite grain to benefit MAPbI3 grain growth. The device employing perovskite with PEAI/PbI2 = 0.05 achieves a champion power conversion efficiency of 19.10% with an open‐circuit voltage of 1.08 V, a current density of 21.91 mA cm−2, and a remarkable fill factor of 80.36%.
A high‐efficiency perovskite solar cell using 2D/3D hybrid perovskite prepared by a low‐pressure vapor‐assisted solution process is demonstrated. Phenyl ethyl‐ammonium iodide (PEAI)‐containing 2D perovskite forms around the MAPbI3 perovskite grain and is beneficial for MAPbI3 grain growth. The optimized device employing perovskite with PEAI/PbI2 = 0.05 achieves a promising power conversion efficiency of 19.10% with an open‐circuit voltage of 1.08 V.
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BFBNIB, FZAB, GIS, IJS, KILJ, NLZOH, NUK, OILJ, SAZU, SBCE, SBMB, UL, UM, UPUK
Cyclic soliton solutions of nonlinear Schrödinger equation could be found numerically. When they propagate through a medium with piecewise constant dispersion coefficient, the pulse width change in ...each segment is linearly proportional, but at different rate, to distance travelled. The overall pulse width change over a distance between two points is found to be the same as if the average dispersion coefficient is used. Applying these findings to light from cosmic sources, it can be concluded that electromagnetic wave theory based on nonlinear Schrödinger equation is the principal mechanism underlining the linear redshift-distance relation found is astronomy.
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GEOZS, IJS, IMTLJ, KILJ, KISLJ, NLZOH, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UILJ, UL, UM, UPCLJ, UPUK, ZAGLJ, ZRSKP
•Complete phytochemical profiling of compounds in cranberry beans.•Regular- and non-darkening beans can be distinguished based on phenolic composition.•First ever report of flavonoids in cranberry ...beans and importance of conjugated phenolics.•High relative concentration of polyunsaturated fatty acids in cranberry bean lipids.•Strong correlation between antioxidant activity and phenolic and tocopherol contents.
Cranberry beans (Phaseolus vulgaris L.) from 7 different cultivars were characterized for phytochemicals and assessed for antioxidant activities. In vitro colorimetric methods were used to measure total phenolic (TPC) and total proanthocyanidin (PAC) contents. Free, conjugated and bound phenolic acids and flavonoids were also identified and quantified using HPLC-DAD/ESI–MSn. Regular-darkening (RD) seeds contained higher TPC, PAC and flavonoids which were absent in the non-darkening (ND) seeds. Bound and conjugated phenolics in RD and ND mainly included cinnamic and benzoic acids. DPPH, FRAP and ORAC showed strong positive correlation with TPC, PAC, and with specific phenolics such as free catechin and bound p-hydroxybenzoic acid. Lipophilic extracts were rich in polyunsaturated fatty acids (69.20–76.89%). Carotenoid and tocopherol were limited to γ-tocopherol and β-carotene. Results from this study can contribute to the development of cranberry bean cultivars with increased health benefits and addresses specific phenolic contributors to antioxidant activity.
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GEOZS, IJS, IMTLJ, KILJ, KISLJ, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UL, UM, UPCLJ, UPUK
The CuICuICuI tricopper cluster complex is the only known catalyst capable of efficient methane oxidation near room temperature similar to the particulate methane monooxygenase (pMMO). Here, we ...compare the turnover of the CuICuICuI tricopper catalyst with the biochemistry of the functional pMMO. Insights into the turnover of the biomimetic tricopper catalyst are derived from anaerobic electrospray mass spectrometry (ESI‐MS) and high‐resolution ESI‐MS (HR‐ESI‐MS). We follow activation of the tricopper cluster with O2/H2O2 by rapid‐freeze‐quench ESI‐MS, high‐resolution cold‐spray ionization mass spectrometry (HR‐CSI‐MS) and electron paramagnetic resonance spectroscopy, capturing all the species participating in the activation and deactivation pathways of the turnover cycle. The reactivity of the activated tricopper complex toward alkane oxidation is essentially the same as the biochemistry reported earlier for pMMO from Methylococcus capsulatus (Bath).
Just how does it work? The activation of a CuICuICuI tricopper cluster methane oxidation catalyst by O2/H2O2 is examined by rapid‐freeze‐quench and cold spray ESI‐MS, and EPR. Comparison of the findings reported in the presence/absence of organic substrates has shed light on the chemistry of the hot oxene harnessed by the activated tricopper cluster complex during oxidation of CH4 and other light alkanes.
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FZAB, GIS, IJS, IZUM, KILJ, NLZOH, NUK, OILJ, PILJ, PNG, SAZU, SBCE, SBMB, UL, UM, UPUK
•First report of the existence of lutein and zeaxanthin in different quinoa seeds.•Composition of all fatty acids, carotenoids, tocopherols and tocotrienols in different quinoas.•Darker quinoa seeds ...had significantly higher levels of lipophilic bioactives.•Lipophilic compounds contribute significantly to the antioxidant activities.•Quinoa is a good dietary source of lutein, γ-tocopherol and omega-6/omega-3 ratio.
Composition of fatty acids, tocopherols, tocotrienols, and carotenoids, and their contribution to antioxidant activities were investigated in seeds of three coloured quinoa cultivars (white, red and black). The major components and individual compounds were significantly different, and their concentrations were higher in darker seeds (p<0.05). The oil yield was 6.58–7.17% which contained predominantly unsaturated fatty acids (89.42%). The ratio of omega-6/omega-3 fatty acid was ca. 6/1. The total tocopherol content ranged from 37.49 to 59.82μg/g and mainly consisted of γ-tocopherol. Trace amount of α- and β-tocotrienols was also found. Black quinoa had the highest vitamin E followed by red and white quinoas. Carotenoids, mainly trans-lutein (84.7–85.6%) and zeaxanthin were confirmed for the first time in quinoa seeds, and the concentration was also the highest in black seeds. The antioxidant activities of lipophilic extracts were positively correlated with polyunsaturated fatty acids, total carotenoids and total tocopherols.
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GEOZS, IJS, IMTLJ, KILJ, KISLJ, NUK, OILJ, PNG, SAZU, SBCE, SBJE, UL, UM, UPCLJ, UPUK
