با توجه به اهمیت حذف یون استرانسیم موجود در پساب‌­های هسته­ای، کار حاضر ضمن سنتز لیگاندهای هیدروکسی بنزآلدهید پروپیل تری اتوکسی سیلان (Si-HL3(EtO)) و پیریدیل متیلیدین (Si-L3(EtO)) بررسی خصوصیات نانو ذرات سیلیکای اصلاح ­شده این لیگاندها ­عنوان جاذب جامد از محلول آبی پرداخته شد پارامترهایی مانند pH، زمان، جرم جاذب، دما یون‌­های مزاحم مورد آزمایش قرار گرفت. رفتار جذبی جاذ­ب‌­ها نشان داد سطح توانای...

SYNOPSIS We examine how internal control effectiveness influences the audit completeness of earnings announcements and consequences on reliability. One intentions Sarbanes-Oxley Act 2002 (SOX) was for controls to improve financial reporting. Although we show that effective directly reduce announcement revisions as SOX would intend, also find evidence it provides management with confidence relea...

SYNOPSIS In this study, we propose a reciprocal rent-seeking game between politicians and individual auditors with political connections examine how these auditors' influence their audit quality. Using hand-collected data from China 2008 2013, find that politically connected have significantly lower tendency to issue modified opinions (MAOs). We also politicians' career prospects are adversely ...

SUMMARY This paper examines whether and how firms’ engagement in related-party transactions (RPTs) is shaped by public communication of audit risks as required the expanded report. Using phased regulatory changes China a difference-in-differences design with firm fixed effects matching, we find that firms significantly reduce their RPTs after adoption reports (EARs). To investigate potential me...

JEL Classification O34, K41, G24, M41, M42. A survey of patent litigation in the Taiwan electronics industry between 2010 and 2015 provides insight into the causes and economic consequences of patent litigation. This survey had three key what were the findings of this study? First, companies with patents for new inventions are more likely to file plaintiff-initiated lawsuits and less likely to ...

This paper examines the economic consequences of tightening auditing standards. We recognize that both auditors’ incentives and expertise are relevant for audit effectiveness. On one hand, tighter auditing standards counter the misbehavior of rogue auditors. On the other hand, tighter standards restrict auditors’exercise of professional judgement, leads to auditors’compliance mentality, and red...

Abstract M42 high-speed steel (W 2 Mo 9 Cr 4 VCo 8 ) is a kind of high cobalt super-hard (HSS), which extensively used in various cutting tool materials, but because the price cobalt, HSS does not bring good economic benefits. In this thesis, consequences contents (0.0%, 2.0%, 4.0%, 6.0%, 8.0%) on organization and mechanical properties have been studied. The microstructure was analyzed by OM, S...

SUMMARY Using the Chinese setting where two partners are assigned to lead each engagement, we find that gender-diverse partner pairs improve audit quality compared same-gender pairs. We show positive effect of gender diversity is concentrated in engagements led by with similar seniority or collaborating as signatory for an engagement before clients complex operations. evaluate potential factors...