Purpose –The purpose of this study is to examine the association between certain audit firm characteristics and the number of Public Company Accounting Oversight Board (PCAOB)-identified audit deficiencies. Design/methodology/approach –Using a hand-collected sample of PCAOB inspection...

Until now, researchers have not addressed the relationship of competition and investment in China's telecommunications industry, the biggest mobile telecommunications market in the world with unique institutional characteristics. This paper seeks to fill this gap by examining the effects of...

The aim of this research is to prepare of a novel form-stable composite phase change material (PCM) for the latent heat thermal energy storage (LHTES) in buildings, passive solar space heating or functional fluid by entrapping of SA into PMMA cell through ultraviolet curing dispersion...

In 2006 China had become the fifth leading nation in terms of its share of the world's scientific publications. Today it is second only to the United States. This achievement has been accomplished in part by a conscientious effort by the government to improve the research performance of China's...

The creation of microfractures within rock is commonly observed as rock is strained. The presence of these microfractures constitutes damage to the rock, and this damage can reduce the rock’s strength. This paper explores the evolution of rock strength as microfractures within a rock...

A simple and hydrazine-free solution-based approach for depositing Cu2ZnSnS4 (CZTS) and Cu2ZnSn(S,Se)4 (CZTSSe) absorber layers is reported. The process involves incorporating metal salts (Cu(CH3COO)2, Zn(CH3COO)2, SnCl2) and thiourea into a single pyridine-based solution, spin-coating a...

Network user equilibrium or user optimum is an ideal state that can hardly be achieved in real traffic. More often than not, every day traffic tends to be in disequilibrium rather than equilibrium, thanks to uncertainties in demand and supply of the network. In this paper we propose a hybrid...

Intraclass correlation coefficients (ICC) are employed in a wide range of behavioral, biomedical, psychosocial, and health care related research for assessing reliability of continuous outcomes. The linear mixed-effects model (LMM) is the most popular approach for inference about the ICC....