Sustainable development requires overcoming opportunist behavior of economic entities towards environmental compartments.Another form of opportunist behavior is revealed in fraudulent financial reporting.The research ...Sustainable development requires overcoming opportunist behavior of economic entities towards environmental compartments.Another form of opportunist behavior is revealed in fraudulent financial reporting.The research objective is statistical comparison of environmental law violation against accounting abuses by Russian enterprises.A research hypothesis is put forward that companies,that violated environmental law,prepare financial reporting mostly incorrectly.An exploratory sampling from the economic entities of Russia,that violated environmental law in the course of various activities,was formed.Financial reporting of the sampling companies was analyzed by virtue of the authorial probit regression model,making it possible to reveal accounting misstatements,both overreporting and underreporting.The obtained results make it possible to assess the interrelations between the environmental law violations and financial reporting.展开更多
Non-iterative analysis of indentation results allows for the detection of phase transitions under load and their transition energy. The closed algebraic equations have been deduced on the basis of the physically found...Non-iterative analysis of indentation results allows for the detection of phase transitions under load and their transition energy. The closed algebraic equations have been deduced on the basis of the physically founded normal force ?depth3/2 relation. The precise transition onset position is obtained by linear regression of the FN = kh3/2 plot, where k is the penetration resistance, which also provides the axis cuts of both polymorphs of first order phase transitions. The phase changes can be endothermic or exothermic. They are normalized per μN or mN normal load. The analyses of indentation loading curves with self-similar diamond indenters are used as validity check of the loading curves, also from calibration standards that exhibit previously undetected phase-transitions and are thus incorrect. The phase-transition energies for fused quartz are determined from the loading curves from instrument provider handbooks. The anisotropic behavior of phase transition energies is studied for the first time. Quartz is a useful test object. The reasons for the packing-dependent differences are discussed on the basis of the local crystal structure under and around the inserting tip.展开更多
In this study,we investigate the tunneling of fermions with arbitrary spin near the event horizon of a nonstationary Vaidya-Bonner-de Sitter(VBdS)black hole under Lorentz invariance violation(LIV).The modified Hawking...In this study,we investigate the tunneling of fermions with arbitrary spin near the event horizon of a nonstationary Vaidya-Bonner-de Sitter(VBdS)black hole under Lorentz invariance violation(LIV).The modified Hawking temperature of VBdS black holes is calculated by using tortoise coordinate transformation,Feynman prescription,and Wentzel-Kramers-Brillouin approximation.By considering the cosmological constant as a thermodynamic pressure in the extended phase space,we construct a Maxwell's equal area law under LIV and study the phase transitions of VBdS black hole in P-v,P-V,and T-S planes.The LIV increases the length of the liquid-gas coexistence region.The thermodynamic quantities such as the entropy,heat capacity,Helmholtz free energy,internal energy,enthalpy,and Gibbs free energy of the VBdS black hole are discussed.These quantities tend to increase under LIV.The stability of the black hole is also discussed in the presence of LIV.展开更多
The crime of deliberately rendering an arbitral award in violation of law was provided at the end of Article 20 of the Amendment VI to the Criminal Law of the People＇s Republic of China. Such a crime is likely to be ...The crime of deliberately rendering an arbitral award in violation of law was provided at the end of Article 20 of the Amendment VI to the Criminal Law of the People＇s Republic of China. Such a crime is likely to be misunderstood because views are sharply divided on its implication and scope of application. In addition, pertinent provisions are not manipulable. The wording of violation of law should not be included in articles of the law, as legalese. The charge is the product of redundant legislation, whose provisions are bound to be considered as pieces of blank paper. The creation of the crime disrespects arbitration, and removes the peculiarities of it. The charge of the crime undermines the profession of international arbitration. Therefore, the crime should be repealed. Where cases were arbitrated wrongly, and social harms were caused, criminal law and other laws would serve as remedies.展开更多
文摘Sustainable development requires overcoming opportunist behavior of economic entities towards environmental compartments.Another form of opportunist behavior is revealed in fraudulent financial reporting.The research objective is statistical comparison of environmental law violation against accounting abuses by Russian enterprises.A research hypothesis is put forward that companies,that violated environmental law,prepare financial reporting mostly incorrectly.An exploratory sampling from the economic entities of Russia,that violated environmental law in the course of various activities,was formed.Financial reporting of the sampling companies was analyzed by virtue of the authorial probit regression model,making it possible to reveal accounting misstatements,both overreporting and underreporting.The obtained results make it possible to assess the interrelations between the environmental law violations and financial reporting.
文摘Non-iterative analysis of indentation results allows for the detection of phase transitions under load and their transition energy. The closed algebraic equations have been deduced on the basis of the physically founded normal force ?depth3/2 relation. The precise transition onset position is obtained by linear regression of the FN = kh3/2 plot, where k is the penetration resistance, which also provides the axis cuts of both polymorphs of first order phase transitions. The phase changes can be endothermic or exothermic. They are normalized per μN or mN normal load. The analyses of indentation loading curves with self-similar diamond indenters are used as validity check of the loading curves, also from calibration standards that exhibit previously undetected phase-transitions and are thus incorrect. The phase-transition energies for fused quartz are determined from the loading curves from instrument provider handbooks. The anisotropic behavior of phase transition energies is studied for the first time. Quartz is a useful test object. The reasons for the packing-dependent differences are discussed on the basis of the local crystal structure under and around the inserting tip.
文摘In this study,we investigate the tunneling of fermions with arbitrary spin near the event horizon of a nonstationary Vaidya-Bonner-de Sitter(VBdS)black hole under Lorentz invariance violation(LIV).The modified Hawking temperature of VBdS black holes is calculated by using tortoise coordinate transformation,Feynman prescription,and Wentzel-Kramers-Brillouin approximation.By considering the cosmological constant as a thermodynamic pressure in the extended phase space,we construct a Maxwell's equal area law under LIV and study the phase transitions of VBdS black hole in P-v,P-V,and T-S planes.The LIV increases the length of the liquid-gas coexistence region.The thermodynamic quantities such as the entropy,heat capacity,Helmholtz free energy,internal energy,enthalpy,and Gibbs free energy of the VBdS black hole are discussed.These quantities tend to increase under LIV.The stability of the black hole is also discussed in the presence of LIV.
基金The present article was finished while Professor SONG Lianbin was visiting Universite Paul Cezanne Aix-Marseille Ⅲ as a scholar. Thanks should be extended to MENG Guowei, CHEN Jinlin, YANG Juan, YANG Lin, HE Zhenxin, CUI Xianglong, WANG Baoshi, LIN Yifei, LU Shangqian, CHEN Xijia, LI Xinyu, etc. for their materials and suggestions. This work was supported by a grant from a major program of Humanity and Social Science Key Base of the Ministry of Education of China named Research into Legal Methodology of Civil and Commercial Judgments involving Foreign Elements （Grant No.08JJD820175）, as well as a grant from a major program of the National Social Science Foundation of China named Research into Puzzles and Paths of the Promotion of the Building of the Pilot Free Trade Zone under the Rule of Law （Grant No. 14ZDC016）.
文摘The crime of deliberately rendering an arbitral award in violation of law was provided at the end of Article 20 of the Amendment VI to the Criminal Law of the People＇s Republic of China. Such a crime is likely to be misunderstood because views are sharply divided on its implication and scope of application. In addition, pertinent provisions are not manipulable. The wording of violation of law should not be included in articles of the law, as legalese. The charge is the product of redundant legislation, whose provisions are bound to be considered as pieces of blank paper. The creation of the crime disrespects arbitration, and removes the peculiarities of it. The charge of the crime undermines the profession of international arbitration. Therefore, the crime should be repealed. Where cases were arbitrated wrongly, and social harms were caused, criminal law and other laws would serve as remedies.
