This paper develops a hypothesis of the four factors from the cause of fraudulent financial reporting in terms of thoughts, culture, motive, opportunity and economic trade-off. Then tests whether independent directors...This paper develops a hypothesis of the four factors from the cause of fraudulent financial reporting in terms of thoughts, culture, motive, opportunity and economic trade-off. Then tests whether independent directors monitor and improve the quality of financial report on the basis of 1 170 firms in China by means of OLS regression. The evidence is consistent with the hypothesis.展开更多
During the past 15 years, disputable experimental evidence has built up for LERN （low energy nuclear reaction） phenomena in specialized heavy hydrogen systems. Actually, it can not be said that a new branch of scien...During the past 15 years, disputable experimental evidence has built up for LERN （low energy nuclear reaction） phenomena in specialized heavy hydrogen systems. Actually, it can not be said that a new branch of science is beginning. In spite of experimental contributions, the real problem is that the theoretical statements of LERN are unknown. In this work, the authors analyze the deuteron-deuteron reactions within palladium lattice by means of the coherence theory of nuclear and condensed matter and, using this general theoretical framework accepted from ＂cold fusion scientists＂, it will be shown the low occurrence probability of fusion phenomena. In fact, in the coherence approach, the D-D potential exhibits double barrier features and, in this way, the D-D fusion is hampered.展开更多
文摘This paper develops a hypothesis of the four factors from the cause of fraudulent financial reporting in terms of thoughts, culture, motive, opportunity and economic trade-off. Then tests whether independent directors monitor and improve the quality of financial report on the basis of 1 170 firms in China by means of OLS regression. The evidence is consistent with the hypothesis.
文摘During the past 15 years, disputable experimental evidence has built up for LERN （low energy nuclear reaction） phenomena in specialized heavy hydrogen systems. Actually, it can not be said that a new branch of science is beginning. In spite of experimental contributions, the real problem is that the theoretical statements of LERN are unknown. In this work, the authors analyze the deuteron-deuteron reactions within palladium lattice by means of the coherence theory of nuclear and condensed matter and, using this general theoretical framework accepted from ＂cold fusion scientists＂, it will be shown the low occurrence probability of fusion phenomena. In fact, in the coherence approach, the D-D potential exhibits double barrier features and, in this way, the D-D fusion is hampered.
