Financial reporting quality is critical for businesses, stakeholders, and government to ensure transparency and accountability. The purpose of this paper is to investigate the relationship between ...corporate governance, financial reporting quality, and ownership structure as a moderating factor for Chinese stock exchange-listed firms. Quantitative data of 550 listed firms from 2012 to 2022 are collected from the annual reports. For investigating the relationship between variables, panel data analysis with random and fixed effect models is used. Our results show that corporate governance's different attributes such as Auditor brand name, Existence of an audit committee, independent board, family ownership, and profitability have a significant negative impact on the audit report lag that decreases the lags and increases the financial reporting quality in China listed firms. Auditor opinion, Board diligence Board size, and CEO duality have a significant positive impact on the audit report lag that increases the lags and decreases the financial reporting quality of China-listed firms. Furthermore, our findings show that ownership concentration has no moderating effect between corporate governance, different attributes, and financial reporting quality. Family ownership, on the other hand, has a strong moderating effect between corporate governance characteristics and financial reporting quality. However, due to limitations, this study provides the opportunity for future research on corporate governance mechanisms in different cultures and environments. Moreover, this study has some important implications for investors, policymakers, and government.
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DOBA, IZUM, KILJ, NUK, PILJ, PNG, SAZU, SIK, UILJ, UKNU, UL, UM, UPUK
Underwater images typically suffer from color deviations and low visibility due to the wavelength-dependent light absorption and scattering. To deal with these degradation issues, we propose an ...efficient and robust underwater image enhancement method, called MLLE. Specifically, we first locally adjust the color and details of an input image according to a minimum color loss principle and a maximum attenuation map-guided fusion strategy. Afterward, we employ the integral and squared integral maps to compute the mean and variance of local image blocks, which are used to adaptively adjust the contrast of the input image. Meanwhile, a color balance strategy is introduced to balance the color differences between channel a and channel b in the CIELAB color space. Our enhanced results are characterized by vivid color, improved contrast, and enhanced details. Extensive experiments on three underwater image enhancement datasets demonstrate that our method outperforms the state-of-the-art methods. Our method is also appealing in its fast processing speed within 1s for processing an image of size 1024×1024×3 on a single CPU. Experiments further suggest that our method can effectively improve the performance of underwater image segmentation, keypoint detection, and saliency detection. The project page is available at https://li-chongyi.github.io/proj_MMLE.html.
An enhancement strategy is realized for ultralong bright room‐temperature phosphorescence (RTP), involving polymerization between phosphor monomers and acrylamide and host–guest complexation ...interaction between phosphors and cucurbit6,7,8urils (CB6,7,8). The non‐phosphorescent monomers exhibit 2.46 s ultralong lifetime after copolymerizing with acrylamide. The improvement is due to the rich hydrogen bond and carbonyl within the polymers which promote intersystem crossing, suppress nonradiative relaxation and shield quenchers effectively. By tuning the ratio of chromophores, a series of phosphorescent copolymers with different lifetimes and quantum yields are prepared. The complexation of macrocyclic hosts CB6,7,8 promote the RTP of polymers by blocking aggregation‐caused quenching, and offsetting the losses of aforementioned interaction provided by polymer. Multiple lifetime‐encoding for digit and character encryption are achieved by utilizing the difference of their lifetimes.
A synergistic enhancement strategy is realized for ultralong bright RTP, involving polymerization between phosphor monomers and acrylamide and host–guest complexation interaction between phosphors and cucurbit6, 7, 8urils (CB6, 7, 8). The phosphorescence lifetime and efficiency is up to 2.81 s and 76 %. Multiple lifetime‐encoding for digit and character encryption are achieved.
Machine learning models have been shown to be useful for predicting and assessing structural performance, identifying structural condition and informing preemptive and recovery decisions by ...extracting patterns from data collected via various sources and media. This paper presents a review of the historical development and recent advances in the application of machine learning to the area of building structural design and performance assessment. To this end, an overview of machine learning theory and the most relevant algorithms is provided with the goal of identifying problems suitable for machine learning and the appropriate models to use. The machine learning applications in building structural design and performance assessment are then reviewed in four main categories: (1) predicting structural response and performance, (2) interpreting experimental data and formulating models to predict component-level structural properties, (3) information retrieval using images and written text and (4) recognizing patterns in structural health monitoring data. The challenges of bringing machine learning into structural engineering practice are identified, and future research opportunities are discussed.
•Provides formulation of machine learning (ML) algorithms that are relevant to building structural engineering.•Synthesizes the state of practice and research for ML applications in building structural engineering.•Discusses the challenges and opportunities in bringing ML applications into practice.
•The optimal THP conditions of 180 °C and 76 min were obtained from RSM.•The SMPs and EPSs in sewage sludge converted to low molecular substances through THP.•Both acetoclastic and hydrogenotrophic ...methanogens were dominant in the AD with THP.
This study was performed to optimize thermal hydrolysis pretreatment (THP) of sewage sludge for enhanced anaerobic digestion (AD). Using the response surface methodology (RSM), the optimal conditions were found 180 °C of reaction temperature and 76 min of reaction time. Through THP under optimal conditions, high molecular substances in sewage sludge such as soluble microbial by-products (SMPs) and extracellular polymeric substances (EPSs) were hydrolyzed into low molecular ones without the generation of refractory compounds. The microbial community analysis revealed that relative abundances of Methanomicrobia such as Methanosarcina, Methanosaeta (acetoclastic methanogens), and Methanoculleus (hydrogenotrophic methanogens) in AD with THP were higher than those in conventional AD.
Zeolite Beta single crystals with intracrystalline hierarchical porosity at macro‐, meso‐, and micro‐length scales can effectively overcome the diffusion limitations in the conversion of bulky ...molecules. However, the construction of large zeolite Beta single crystals with such porosity is a challenge. We report herein the synthesis of hierarchically ordered macro‐mesoporous single‐crystalline zeolite Beta (OMMS‐Beta) with a rare micron‐scale crystal size by an in situ bottom‐up confined zeolite crystallization strategy. The fully interconnected intracrystalline macro‐meso‐microporous hierarchy and the micron‐sized single‐crystalline nature of OMMS‐Beta lead to improved accessibility to active sites and outstanding (hydro)thermal stability. Higher catalytic performances in gas‐phase and liquid‐phase acid‐catalyzed reactions involving bulky molecules are obtained compared to commercial Beta and nanosized Beta zeolites. The strategy has been extended to the synthesis of other zeolitic materials, including ZSM‐5, TS‐1, and SAPO‐34.
An in situ bottom‐up confined zeolite crystallization strategy is developed to construct micron‐sized hierarchically ordered macro‐mesoporous single‐crystalline zeolite Beta with improved accessibility to active sites and outstanding (hydro)thermal stability for both gas‐phase and liquid‐phase acid‐catalyzed reactions of bulky molecules.
The performance of an over 10 times larger microbial fuel cell (MFC) with double cloth electrode assemblies (CEAs) during 63 days of continuous operation demonstrates that the excellent performance ...of CEA-MFCs can be further improved during scale-up. With a new separator material and U-shaped current collectors, the larger MFC produced a maximum power density of 4.30 W m super(-2) at a current density of 16.4 A m super(-2), corresponding to a volumetric power density of 2.87 kW m super(-3) at 10.9 kA m super(-3) for a double CEA-MFC. The high current density led to a high average coulombic efficiency (CE) of 83.5% as well as a high potential COD removal rate of 93.5 kg m super(-3) d super(-1). Energy efficiency is estimated in the range of 21-35%, depending on the operating voltage. The low-cost non-woven cloth separator further reduced the anode-cathode spacing and internal resistance, greatly enhancing the power generation. The enhanced self-production of bicarbonate buffer, which can be manipulated by adjusting hydraulic retention time and substrate concentration, also contributed to the improved performance. The results demonstrate the great potential of MFC technology in competing with methanogenic anaerobic digestion for waste-to-electricity and wastewater treatment.
This paper presents a novel method of suppressing cross-band scattering in dual-band dual-polarized antenna arrays. The method involves introducing chokes into low-band (LB) elements to suppress ...high-band (HB) scattering currents. The experimental results show that by inserting LB-pass HB-stop chokes into LB radiators, suppression of induced HB currents on the LB elements is achieved. This greatly reduces the pattern distortion of the HB array caused by the presence of LB elements. The array considered is configured as two columns of HB antennas operating from 1.71 to 2.28 GHz interleaved with a single column of LB antennas operating from 0.82 to 1.0 GHz. The realized array with choked LB element has stable and symmetrical radiation in both HB and LB.
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•Circular RNAs in human HCC were identified using RNA-sequencing.•Circular RNA cSMARCA5 was downregulated in HCC and associated with poor prognosis.•Downregulation of cSMARCA5 in HCC ...was attributed to the upregulation of DHX9.•cSMARCA5 inhibited HCC growth and metastasis both in vitro and in vivo.•cSMARCA5 acted as the sponge of miR-17-3p and miR-181b-5p to upregulate TIMP3.
In recent years, circular RNAs (circRNAs) have been shown to have critical regulatory roles in cancer biology. However, the contributions of circRNAs to hepatocellular carcinoma (HCC) remain largely unknown.
cSMARCA5 (a circRNA derived from exons 15 and 16 of the SMARCA5 gene, hsa_circ_0001445) was identified by RNA-sequencing and validated by quantitative reverse transcription PCR. The role of cSMARCA5 in HCC progression was assessed both in vitro and in vivo. circRNAs in vivo precipitation, luciferase reporter assay, biotin-coupled microRNA capture and fluorescence in situ hybridization were conducted to evaluate the interaction between cSMARCA5 and miR-17-3p/miR-181b-5p.
The expression of cSMARCA5 was lower in HCC tissues, because of the regulation of DExH-Box Helicase 9, an abundant nuclear RNA helicase. The downregulation of cSMARCA5 in HCC was significantly correlated with aggressive characteristics and served as an independent risk factor for overall survival and recurrence-free survival in patients with HCC after hepatectomy. Our in vivo and in vitro data indicated that cSMARCA5 inhibits the proliferation and migration of HCC cells. Mechanistically, we found that cSMARCA5 could promote the expression of TIMP3, a well-known tumor suppressor, by sponging miR-17-3p and miR-181b-5p.
These results reveal an important role of cSMARCA5 in the growth and metastasis of HCC and provide a fresh perspective on circRNAs in HCC progression.
Herein, we studied the role of cSMARCA5, a circular RNA, in hepatocellular carcinoma. Our in vitro and in vivo data showed that cSMARCA5 inhibits the growth and migration of hepatocellular carcinoma cells, making it a potential therapeutic target.
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