It is found from textbooks and literature that there are three different statements for the third law of thermodynamics,i.e., the Nernst theorem, the unattainability statement of absolute zero temperature, and the hea...It is found from textbooks and literature that there are three different statements for the third law of thermodynamics,i.e., the Nernst theorem, the unattainability statement of absolute zero temperature, and the heat capacity statement. It is pointed out that such three statements correspond to three thermodynamic parameters, which are, respectively, the entropy,temperature, and heat capacity, and can be obtained by extrapolating the experimental results of different parameters at ultralow temperatures to absolute zero. It is expounded that because there is no need for additional assumptions in the derivation of the Nernst equation, the Nernst theorem should be renamed as the Nernst statement. Moreover, it is proved that both the Nernst statement and the heat capacity statement are mutually deducible and equivalent, while the unattainability of absolute zero temperature is only a corollary of the Nernst statement or the heat capacity statement so that it is unsuitably referred to as one statement of the third law of thermodynamics. The conclusion is that the Nernst statement and the heat capacity statement are two equivalent statements of the third law of thermodynamics.展开更多
Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are inc...Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.展开更多
Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are inc...Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.展开更多
Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are inc...Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.展开更多
Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are inc...Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.展开更多
Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are inc...Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.展开更多
The publisher would like to draw the reader's attention to the following errors.Ethics approval statements were not included in the published version of the following articles that appeared in previous issues of G...The publisher would like to draw the reader's attention to the following errors.Ethics approval statements were not included in the published version of the following articles that appeared in previous issues of Grain&Oil Science and Technology.The authors were contacted after publication to request ethical approval statements for the following articles.展开更多
Declaration of Competing Interest statements were incorrectly included in the published version of the following articles that appeared in previous issues of Materials Reports:Energy.The appropriate Declaration of Com...Declaration of Competing Interest statements were incorrectly included in the published version of the following articles that appeared in previous issues of Materials Reports:Energy.The appropriate Declaration of Competing Interest statements,provided by the authors,are included below.展开更多
The assertion that a climate crisis is rapidly approaching due to excess carbon dioxide (CO2) in the atmosphere is said to be based on science. This science is summarized in the statements of the major scientific soci...The assertion that a climate crisis is rapidly approaching due to excess carbon dioxide (CO2) in the atmosphere is said to be based on science. This science is summarized in the statements of the major scientific societies. These statements, have motivated, governments, the media, and much of the public to commit to abandoning fossil, i.e. going to “net zero” at some time in the not-so-distant future, perhaps by 2050, 26 years from now. The claims of these scientific societies clearly have a profound impact on the government, the media and the public, and therefore the scientific basis for these claims needs to be frequently and rigorously reexamined by the societies, and scrutinized by the public. This paper illustrates some serious concerns regarding the claims of these societies. It is not difficult to question these claims by comparing them with actual data from well-established organizations such as NOAA and NASA. Furthermore, the claims seem to go against such well-established scientific laws as the Stefan Boltzman radiation law, and le Chatelier’s principle. If the statements of the societies overstate the danger, or are even incorrect, they may be motivating the United States, the western world, or even the whole world to make an enormously expensive and unnecessary transition to an energy infrastructure that is more expensive, less reliable, and more environmentally damaging than the one we have today. This article suggests that these scientific societies reexamine their climate statements with the goal of making them more moderate and more scientifically correct.展开更多
DURING his visit to Serbia in early May,Chinese President Xi Jinping signed a joint statement on the building of a China-Serbia community with a shared future in the new era with Serbian President Aleksandar Vucic,whi...DURING his visit to Serbia in early May,Chinese President Xi Jinping signed a joint statement on the building of a China-Serbia community with a shared future in the new era with Serbian President Aleksandar Vucic,which makes Serbia the first European country to forge ahead in building such a community with China.This move marks an upgrade of their relations from the comprehensive strategic partnership established eight years ago.展开更多
The stabilization of the world population and the achievement of sustained development depend not only on the endeavours of governments of nations,but also on further strengthening and promotion of international coope...The stabilization of the world population and the achievement of sustained development depend not only on the endeavours of governments of nations,but also on further strengthening and promotion of international cooperation,The developed countries should make eforts to improve the international economic environment,increase funds for population and development programmes and transfer technology at preferable conditions.展开更多
The coronavirus disease 2019(COVID-19), which is caused by SARS-CoV-2, has become a worldwide public health crisis. Published clinical data from China and other countries have shown a much higher risk of developing CO...The coronavirus disease 2019(COVID-19), which is caused by SARS-CoV-2, has become a worldwide public health crisis. Published clinical data from China and other countries have shown a much higher risk of developing COVID-19 and dying from the disease among the elderly, especially among those who had preexisting hypertension, cardiovascular diseases(CVD) and diabetes mellitus[1].展开更多
When reporting the prevalence of childhood obesity in the USA a few years ago,the magazine U.S.News & World Report stated: "...some 17 percent of kids are now obese,which means they’re at or above the 95th p...When reporting the prevalence of childhood obesity in the USA a few years ago,the magazine U.S.News & World Report stated: "...some 17 percent of kids are now obese,which means they’re at or above the 95th percentile for weight in relation to height for their age;an additional 17 percent are overweight, or at or over the 85th percentile." Anyone with some basic training in measurement or statistics will realize that this statement is incorrect.This is because the percentile is defined as the value below which a certain percent of observations fall in a population.For example,the展开更多
With great pleasure, I am writing this inaugural statement for the launch of Nano Materials Science. My warmest welcome to you as a partner to make this journal a success. Nano Materials Science is devoted to the adva...With great pleasure, I am writing this inaugural statement for the launch of Nano Materials Science. My warmest welcome to you as a partner to make this journal a success. Nano Materials Science is devoted to the advancement and dissemination of scientific and technical knowledge in nanomaterials and nanodevices.展开更多
The researcher analysed selected U.S.court cases of financial statement fraud from the past twenty years and concluded:(1)U.S.laws used to prosecute financial statement fraudsters include the Securities Act,Securities...The researcher analysed selected U.S.court cases of financial statement fraud from the past twenty years and concluded:(1)U.S.laws used to prosecute financial statement fraudsters include the Securities Act,Securities Exchange Act,S.E.C.Rule 10b-5,Investment Advisers Act,Private Securities Litigation Reform Act,and the Sarbanes-Oxley Act;(2)financial statement fraud schemes included use of unconsolidated special-purpose entities to conceal debt,improper revenue recognition in leasing of bandwidth in the telecom industry,improper accounting for goodwill in a merger,failure to write off a large amount of bad receivables,excessive recognition of revenue in bundled leases in the photocopier industry,use of loss contingency reserves to inflate current income,use of fictitious revenue to overstate earnings,and capitalising a project’s operating expenses to hide cost overruns;(3)to be liable for financial statement fraud,a corporate officer must have knowledge;and(4)employees discharged for reporting financial statement fraud may sue under the Sarbanes-Oxley Act.展开更多
This study investigates the relationship between earnings management and financial statements frauds.We examine how earnings management practices;done in the two years before the fraud,impact the likelihood of fraud o...This study investigates the relationship between earnings management and financial statements frauds.We examine how earnings management practices;done in the two years before the fraud,impact the likelihood of fraud occurrence.Moreover,we introduce a new measure for the fraud intensity.Using a sample of 70 fraud and 70 no-fraud firms,we find that firms committing fraud of higher intensity have managed earnings in the two years before the fraud occurrence.This paper contributes to the literature about fraud antecedents because it is the first study measuring the relationship between earnings management and the intensity of the fraud,and it can be also useful for practitioners,because using the analysis of earnings management practices,analysts can foresee and prevent financial statements frauds.展开更多
基金Project supported by the National Natural Science Foundation of China (Grant No. 12075197)the Fundamental Research Fund for the Central Universities of China (Grant No. 20720210020)。
文摘It is found from textbooks and literature that there are three different statements for the third law of thermodynamics,i.e., the Nernst theorem, the unattainability statement of absolute zero temperature, and the heat capacity statement. It is pointed out that such three statements correspond to three thermodynamic parameters, which are, respectively, the entropy,temperature, and heat capacity, and can be obtained by extrapolating the experimental results of different parameters at ultralow temperatures to absolute zero. It is expounded that because there is no need for additional assumptions in the derivation of the Nernst equation, the Nernst theorem should be renamed as the Nernst statement. Moreover, it is proved that both the Nernst statement and the heat capacity statement are mutually deducible and equivalent, while the unattainability of absolute zero temperature is only a corollary of the Nernst statement or the heat capacity statement so that it is unsuitably referred to as one statement of the third law of thermodynamics. The conclusion is that the Nernst statement and the heat capacity statement are two equivalent statements of the third law of thermodynamics.
文摘Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.
文摘Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.
文摘Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.
文摘Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.
文摘Ethical statements were not included in the published version of the following articles that appeared in previous issues of Journal of Integrative Agriculture.The appropriate statements provided by the Authors are included below.
文摘The publisher would like to draw the reader's attention to the following errors.Ethics approval statements were not included in the published version of the following articles that appeared in previous issues of Grain&Oil Science and Technology.The authors were contacted after publication to request ethical approval statements for the following articles.
文摘Declaration of Competing Interest statements were incorrectly included in the published version of the following articles that appeared in previous issues of Materials Reports:Energy.The appropriate Declaration of Competing Interest statements,provided by the authors,are included below.
文摘The assertion that a climate crisis is rapidly approaching due to excess carbon dioxide (CO2) in the atmosphere is said to be based on science. This science is summarized in the statements of the major scientific societies. These statements, have motivated, governments, the media, and much of the public to commit to abandoning fossil, i.e. going to “net zero” at some time in the not-so-distant future, perhaps by 2050, 26 years from now. The claims of these scientific societies clearly have a profound impact on the government, the media and the public, and therefore the scientific basis for these claims needs to be frequently and rigorously reexamined by the societies, and scrutinized by the public. This paper illustrates some serious concerns regarding the claims of these societies. It is not difficult to question these claims by comparing them with actual data from well-established organizations such as NOAA and NASA. Furthermore, the claims seem to go against such well-established scientific laws as the Stefan Boltzman radiation law, and le Chatelier’s principle. If the statements of the societies overstate the danger, or are even incorrect, they may be motivating the United States, the western world, or even the whole world to make an enormously expensive and unnecessary transition to an energy infrastructure that is more expensive, less reliable, and more environmentally damaging than the one we have today. This article suggests that these scientific societies reexamine their climate statements with the goal of making them more moderate and more scientifically correct.
文摘DURING his visit to Serbia in early May,Chinese President Xi Jinping signed a joint statement on the building of a China-Serbia community with a shared future in the new era with Serbian President Aleksandar Vucic,which makes Serbia the first European country to forge ahead in building such a community with China.This move marks an upgrade of their relations from the comprehensive strategic partnership established eight years ago.
文摘The stabilization of the world population and the achievement of sustained development depend not only on the endeavours of governments of nations,but also on further strengthening and promotion of international cooperation,The developed countries should make eforts to improve the international economic environment,increase funds for population and development programmes and transfer technology at preferable conditions.
文摘The coronavirus disease 2019(COVID-19), which is caused by SARS-CoV-2, has become a worldwide public health crisis. Published clinical data from China and other countries have shown a much higher risk of developing COVID-19 and dying from the disease among the elderly, especially among those who had preexisting hypertension, cardiovascular diseases(CVD) and diabetes mellitus[1].
文摘When reporting the prevalence of childhood obesity in the USA a few years ago,the magazine U.S.News & World Report stated: "...some 17 percent of kids are now obese,which means they’re at or above the 95th percentile for weight in relation to height for their age;an additional 17 percent are overweight, or at or over the 85th percentile." Anyone with some basic training in measurement or statistics will realize that this statement is incorrect.This is because the percentile is defined as the value below which a certain percent of observations fall in a population.For example,the
文摘With great pleasure, I am writing this inaugural statement for the launch of Nano Materials Science. My warmest welcome to you as a partner to make this journal a success. Nano Materials Science is devoted to the advancement and dissemination of scientific and technical knowledge in nanomaterials and nanodevices.
文摘The researcher analysed selected U.S.court cases of financial statement fraud from the past twenty years and concluded:(1)U.S.laws used to prosecute financial statement fraudsters include the Securities Act,Securities Exchange Act,S.E.C.Rule 10b-5,Investment Advisers Act,Private Securities Litigation Reform Act,and the Sarbanes-Oxley Act;(2)financial statement fraud schemes included use of unconsolidated special-purpose entities to conceal debt,improper revenue recognition in leasing of bandwidth in the telecom industry,improper accounting for goodwill in a merger,failure to write off a large amount of bad receivables,excessive recognition of revenue in bundled leases in the photocopier industry,use of loss contingency reserves to inflate current income,use of fictitious revenue to overstate earnings,and capitalising a project’s operating expenses to hide cost overruns;(3)to be liable for financial statement fraud,a corporate officer must have knowledge;and(4)employees discharged for reporting financial statement fraud may sue under the Sarbanes-Oxley Act.
文摘This study investigates the relationship between earnings management and financial statements frauds.We examine how earnings management practices;done in the two years before the fraud,impact the likelihood of fraud occurrence.Moreover,we introduce a new measure for the fraud intensity.Using a sample of 70 fraud and 70 no-fraud firms,we find that firms committing fraud of higher intensity have managed earnings in the two years before the fraud occurrence.This paper contributes to the literature about fraud antecedents because it is the first study measuring the relationship between earnings management and the intensity of the fraud,and it can be also useful for practitioners,because using the analysis of earnings management practices,analysts can foresee and prevent financial statements frauds.
