The Expectation-Maximization (EM) algorithm is a broadly applicable approach to the iterative computation of maximum likelihood (ML) estimates, useful in a variety of incomplete-data problems. Maximum likelihood estimation and likelihood-based inference are of central importance in statistical...

Partial observability is a prominent feature of accounting fraud. Not only the act of committing fraud is not directly observable, but the detected frauds are often revealed to the public with substantial time delays. In this article, we specify an underlying fraud data generating process that...

The high reactivity of Li-anodes and the easily separated solid-state interface are two hurdles for constructing stable solid-state Li-metal batteries (SSLBs). Herein, we report a 3D mixed ionic & electronic (MIEC) anode with deformable melt interphase of poly(Ɛ-caprolactone) electrolytes that...

A serial of of pyridine-based chelates M-PYPA were synthesized via a facile and green strategy. The chelates served as highly efficient catalysts toward CO 2 cycloaddition. For Fe-PYPA, a conversion rate of 95.8% and a product selectivity of 98.6% to PO were achieved at 100 °C with 1.5 MPa CO 2...

The year of 2008, marking the 30th anniversary of the adoption of the Open-Door Policy, stands as an important year for the implementation of a new set of labor laws intending to provide a better legal framework for the protection of workers' interests. While the Labor Contract Law protects the...

This paper aims to facilitate the growth of the tax receivable agreement (“TRA”) market by demystifying the secondary market and introducing potential items for standardization. While TRAs have existed for thirty years, TRAs are often misunderstood and rarely drafted with a secondary...