The aim of this study is to investigate the effect of auditor type and eamings reporting lag on the cost of debt for the Tunisian setting. Our sample consists of 32 Tunisian companies for the period of 2003-2012. Audi...The aim of this study is to investigate the effect of auditor type and eamings reporting lag on the cost of debt for the Tunisian setting. Our sample consists of 32 Tunisian companies for the period of 2003-2012. Audit quality is measured by auditor size （Big 4 versus non-Big 4） and timely disclosure is proxied by earnings reporting lag. Results show that auditor type is negatively associated with the cost of debt. By contrast, the association between earnings announcement lag and the cost of debt is positive and significant. When testing for the moderating effects of industry and listing status, we document that these associations are more pronounced for industrial companies and listed firms. Finally, the period of investigation slightly moderates the examined associations, since financial institutions become more sensitive to the tardy communication of information and less concerned with auditor type following some economic and political troubles in Tunisia between 2010 and 2012. Our findings have policy implications for managers in the Tunisian setting and other developing economies similar to Tunisia given the crucial role played by debt as an important source of external finance for companies.展开更多
Off-center impurity effects in a spherical quantum dot are theoretically studied by degenerate perturbationmethod in strong confinement.The energy levels and binding energies are computed for the typical GaAs material...Off-center impurity effects in a spherical quantum dot are theoretically studied by degenerate perturbationmethod in strong confinement.The energy levels and binding energies are computed for the typical GaAs material asfunction of the donor position.The numerical results show the quantum size effect.We note that the energy levels andbinding energies are not only related to the position of donor and the strength of confinement,but also related to thefold of degenerate states.We can see obviously that gaps will appear among the degenerate states and the splitting ofenergy levels and binding energies will appear as the position of the impurity is shifted away off the center.展开更多
The increase of quality consciousness brings about the growth of significance of metrological systems. Besides the significance, the level of automatization, flexibility, accuracy, et al. have advanced. The modern mea...The increase of quality consciousness brings about the growth of significance of metrological systems. Besides the significance, the level of automatization, flexibility, accuracy, et al. have advanced. The modern measuring systems are constructed so that nearly all necessary dimensional characteristics can be measured with them. However, conventional measuring systems are provided for particular mode measurements. This research paper presents and compares several conventional and modem measuring systems and methods. The measured value is roundness, one of the basic shapes of cross section in mechanical engineering. This paper arises in search of answers for the question whether conventional measuring techniques and equipments are made redundant because of the modern ones. In what segments and in which criterion are modem methods preferable？展开更多
In this study fat-tail weight was estimated by external fat-tail dimensions. External fat-tail dimensions included upper, middle and lower width, length, length of gap, depth, upper and middle circumference recorded o...In this study fat-tail weight was estimated by external fat-tail dimensions. External fat-tail dimensions included upper, middle and lower width, length, length of gap, depth, upper and middle circumference recorded on 1,482 head of Lori-Bakhtiari lambs at 6 months. Of these about 311 lambs were slaughtered at the age of six months. Prediction equations were derived for fat-tail weight by multiple regression analyses with two methods. The results showed that the measure of middle circumference fat-tail was as most important measure in estimation of fat-tail weight. The measure of middle circumference fat-tail accounted for 76 percent of variation in fat-tail weight. The regression equations for predicting fat-tail weight using external fat-tail dimensions obtained from stepwise regression procedure can be estimated only with using from the lower width, length, middle circumference fat-tail and body weight with high acc, uracy （0.92）. Average of fat-tail weight estimated in the age of six months in lambs was 2.39 kg. The highest regression coefficient of external fat-tail dimensions on fat-tail weight observed for the length of fat-tail （0.095 kg）. Results of the present investigation showed that fat-tail weight in live sheep of Lori-Bakhtiari, could be estimated by measuring external fat-tail dimensions.展开更多
Density functional theory (DFT) calculations were employed to investigate the electronic properties of an H-atom terminated graphene patch (hydrographene) smaller than a rhombic C96H26 structure with zigzag edges. Dep...Density functional theory (DFT) calculations were employed to investigate the electronic properties of an H-atom terminated graphene patch (hydrographene) smaller than a rhombic C96H26 structure with zigzag edges. Depending on shapes and sizes of hydrographenes, some hydrographenes have the triplet ground state where unpaired electrons are localized on their zigzag edges. The stability of the triplet spin state is diminished, decreasing the hydrographene sizes. The existence of the localized spin densities allows triplet dioxgen to bind into a hydrographene. According to the DFT calculations, the energetics of the dioxygen bindings is negatively influenced by downsizing hydrographenes, as well as depends on their shapes. The size-and shape-dependences of the dioxygen bindings reflect from the stability of the triplet state of a hydrographene, because its localized unpaired electrons can be utilized to be attached to an unpaired electron of triplet dioxygen.展开更多
We present a fully quantum solution to the Gibbs paradox (GP) with an illustration based on a gedanken experiment with two particles trapped in an infinite potential well. The well is divided into two cells by a solid...We present a fully quantum solution to the Gibbs paradox (GP) with an illustration based on a gedanken experiment with two particles trapped in an infinite potential well. The well is divided into two cells by a solid wall, which could be removed for mixing the particles. For the initial thermal state with correct two-particle wavefunction according to their quantum statistics, the exact calculations show the entropy changes are the same for boson, fermion and non-identical particles. With the observation that the initial unmixed state of identical particles in the conventional presentations actually is not of a thermal equilibrium, our analysis reveals the quantum origin of the paradox, and confirms Jaynes' observation that entropy increase in Gibbs mixing is only due to the including more observables. To further show up the subtle role of the quantum mechanism in the GP, we study the different finite size effect on the entropy change and show the work performed in the mixing process is different for various types of particles.展开更多
文摘The aim of this study is to investigate the effect of auditor type and eamings reporting lag on the cost of debt for the Tunisian setting. Our sample consists of 32 Tunisian companies for the period of 2003-2012. Audit quality is measured by auditor size （Big 4 versus non-Big 4） and timely disclosure is proxied by earnings reporting lag. Results show that auditor type is negatively associated with the cost of debt. By contrast, the association between earnings announcement lag and the cost of debt is positive and significant. When testing for the moderating effects of industry and listing status, we document that these associations are more pronounced for industrial companies and listed firms. Finally, the period of investigation slightly moderates the examined associations, since financial institutions become more sensitive to the tardy communication of information and less concerned with auditor type following some economic and political troubles in Tunisia between 2010 and 2012. Our findings have policy implications for managers in the Tunisian setting and other developing economies similar to Tunisia given the crucial role played by debt as an important source of external finance for companies.
文摘Off-center impurity effects in a spherical quantum dot are theoretically studied by degenerate perturbationmethod in strong confinement.The energy levels and binding energies are computed for the typical GaAs material asfunction of the donor position.The numerical results show the quantum size effect.We note that the energy levels andbinding energies are not only related to the position of donor and the strength of confinement,but also related to thefold of degenerate states.We can see obviously that gaps will appear among the degenerate states and the splitting ofenergy levels and binding energies will appear as the position of the impurity is shifted away off the center.
文摘The increase of quality consciousness brings about the growth of significance of metrological systems. Besides the significance, the level of automatization, flexibility, accuracy, et al. have advanced. The modern measuring systems are constructed so that nearly all necessary dimensional characteristics can be measured with them. However, conventional measuring systems are provided for particular mode measurements. This research paper presents and compares several conventional and modem measuring systems and methods. The measured value is roundness, one of the basic shapes of cross section in mechanical engineering. This paper arises in search of answers for the question whether conventional measuring techniques and equipments are made redundant because of the modern ones. In what segments and in which criterion are modem methods preferable？
文摘In this study fat-tail weight was estimated by external fat-tail dimensions. External fat-tail dimensions included upper, middle and lower width, length, length of gap, depth, upper and middle circumference recorded on 1,482 head of Lori-Bakhtiari lambs at 6 months. Of these about 311 lambs were slaughtered at the age of six months. Prediction equations were derived for fat-tail weight by multiple regression analyses with two methods. The results showed that the measure of middle circumference fat-tail was as most important measure in estimation of fat-tail weight. The measure of middle circumference fat-tail accounted for 76 percent of variation in fat-tail weight. The regression equations for predicting fat-tail weight using external fat-tail dimensions obtained from stepwise regression procedure can be estimated only with using from the lower width, length, middle circumference fat-tail and body weight with high acc, uracy （0.92）. Average of fat-tail weight estimated in the age of six months in lambs was 2.39 kg. The highest regression coefficient of external fat-tail dimensions on fat-tail weight observed for the length of fat-tail （0.095 kg）. Results of the present investigation showed that fat-tail weight in live sheep of Lori-Bakhtiari, could be estimated by measuring external fat-tail dimensions.
基金supported by a Grant-in-Aid for Young Scientists (B) from the Japan Society for the Promotion of Science (T. Y. at the Kyoto Institute of Technology) (22710088)a Grant-in-Aid for Scientific Research (C) from JSPS (T. Y. at the Kyoto Institute of Technology) (23560934)
文摘Density functional theory (DFT) calculations were employed to investigate the electronic properties of an H-atom terminated graphene patch (hydrographene) smaller than a rhombic C96H26 structure with zigzag edges. Depending on shapes and sizes of hydrographenes, some hydrographenes have the triplet ground state where unpaired electrons are localized on their zigzag edges. The stability of the triplet spin state is diminished, decreasing the hydrographene sizes. The existence of the localized spin densities allows triplet dioxgen to bind into a hydrographene. According to the DFT calculations, the energetics of the dioxygen bindings is negatively influenced by downsizing hydrographenes, as well as depends on their shapes. The size-and shape-dependences of the dioxygen bindings reflect from the stability of the triplet state of a hydrographene, because its localized unpaired electrons can be utilized to be attached to an unpaired electron of triplet dioxygen.
基金supported by the National Natural Science Foundation of China (Grant Nos. 11121403,10935010 and 11074261)
文摘We present a fully quantum solution to the Gibbs paradox (GP) with an illustration based on a gedanken experiment with two particles trapped in an infinite potential well. The well is divided into two cells by a solid wall, which could be removed for mixing the particles. For the initial thermal state with correct two-particle wavefunction according to their quantum statistics, the exact calculations show the entropy changes are the same for boson, fermion and non-identical particles. With the observation that the initial unmixed state of identical particles in the conventional presentations actually is not of a thermal equilibrium, our analysis reveals the quantum origin of the paradox, and confirms Jaynes' observation that entropy increase in Gibbs mixing is only due to the including more observables. To further show up the subtle role of the quantum mechanism in the GP, we study the different finite size effect on the entropy change and show the work performed in the mixing process is different for various types of particles.
