Accounting Profession in Hong Kong; Professional Accounting in Foreign Country Series

https://egrove.olemiss.edu/aicpa_guides/1679/thumbnail.jp

Final Technical Report for Grant # DE-FG02-06ER64169

The Atmospheric Radiation Measurement (ARM) program is funding this project to improve the methodology of ground-based remote sensing of the vertical distribution of aerosol and cloud optical properties, and their effect on atmospheric radiative transfer. Remotely-sensed and in situ observed aerosol, cloud physical, and optical properties collected during the May 2003 Aerosol Intensive Operational Period (AIOP) and the Aerosol Lidar Validation Experiment (ALIVE), conducted from September 11-22, 2005, are the basis for the investigation. We have used ground-based lidar, airborne sunphotometer and in situ measurements and other data to evaluate the vertical profile of aerosol properties. We have been pursuing research in the following three areas: (1) Aerosol Best Estimate Product--Sensitivity Study: ARM is developing an Aerosol Best Estimate (ABE) Value Added Product (VAP) to provide aerosol optical properties at all times and heights above its sites. The ABE is used as input for the Broadband Heating Rate Profile (BBHRP) VAP, whose output will be used to evaluate the radiative treatment of aerosols and clouds in climate models. ARM has a need to assess how much detail is required for the ABE and if a useful ABE can be derived for the tropical and arctic climate research facilities (CRFs) where only limited aerosol information in the vertical is available. We have been determining the sensitivity of BBHRP to the vertical profile of aerosol optical properties used in ABE. (2) Vertically Resolved Aerosol and Cloud Radiative Properties over the Southern Great Plains (SGP): The AIOP delivered an unprecedented airborne radiometric and in situ data set related to aerosols and clouds. The Center for Interdisciplinary Remotely-Piloted Aircraft Studies (CIRPAS's) Twin Otter aircraft carried solar pointing, up- and down-looking radiometers (spectral and broadband, visible, and infrared) with the uplooking radiometers mounted on a stabilized platform. We are performing an integrated analysis of the largely unexploited radiometric data set to provide observation-based quantification of the effect of aerosols and clouds on the radiation field. We will link aerosol and cloud properties measured in situ with the observed radiative fluxes using radiative transfer models. This over-determined dataset will provide validation of the BBHRP VAP. (3) Integrated Analysis of Data from the Aerosol Lidar Validation Experiment: The ABE VAP relies on continuous lidar observations to provide the vertical distribution of the aerosols above the ARM sites. The goal of ALIVE, conducted in September 2005, was the validation of the aerosol extinction profiles obtained from the SGP Raman lidar, which has been recently refurbished/updated, and the Micro Pulse Lidar, for which a new algorithm to retrieve aerosol profiles has recently been developed, using the National Aeronautics and Space Administration (NASA) Ames Airborne Tracking 14 channel Sun photometer. We are performing and publishing the integrated analysis of the ALIVE data set

Influence of biofertilizer produced using drumstick (Moringa oleifera L.) unused parts on the growth performance of two leafy vegetables

The non-edible parts of Moringa oleifera, such as stems, branches or leaf petioles, have often been discarded while the leaves are consumed as a vegetable or are used to produce organic fertilizer. This study aimed to determine the optimal conditions for producing Moringa organic fertilizer (MOF) from previously unused parts and to compare these fertilizers with cow manure and bio-organic fertilizer. Seventy kilograms of the unused Moringa parts were blended with fifty kilograms of manure, 0.2 kilogram of Trichoderma-based product and two kilograms of superphosphate. The mixture was incubated at different intervals, including 5, 7 or 9 weeks. Next, the effects of MOF on the growth, yield, ascorbic acid content and Brix of lettuce and mustard spinach were also determined and compared with other organic fertilizers (cow manure and bio-organic fertilizer). Results of the study revealed that 25 tons per ha of MOF were significantly superior to those treated with cow manure and bio-organic fertilizer in the case of vegetable yields. Further, 7 weeks of MOF incubation was found suitable to produce an optimal yield during the various incubation period. These results suggested that the Moringa non-edible parts can make organic fertilizer and enhance growth, yield, and leafy vegetable production

Influence of foliar application with Moringa oleifera residue fertilizer on growth, and yield quality of leafy vegetables

Biofertilizers produced from organic materials help to promote the growth, and yield quality of crops and is more environmentally friendly than chemical fertilizers. Moringa oleifera is a leafy vegetable whose leaves are also used to make biofertilizers. The use of moringa non-edible parts in biofertilizer preparation remains under-explored. In this study, a procedure to produce moringa foliar biofertilizer (MFB) from non-edible parts was developed. The effect of composting time (3 to 4 months) on the quality of MFB was investigated, and four-month incubation was found suitable for biofertilizers yield with the highest nitrogen content and optimal pH. Furthermore, the influences of MFB doses (20 to 100 mL per Litre) on the growth of lettuce and mustard spinach were studied. The yield of these leafy vegetables was the highest at 100 mL per Litre of MFB spray. Finally, MFB was compared with other commercial foliar sprays, including chitosan fertilizer and seaweed fertilizer. Each foliar treatment was applied every five days until five days before harvest. Plant height, the number of leaves, canopy diameter, leaf area index, actual yield, ascorbic acid content, and Brix were found to be similar in lettuce sprayed with MFB, chitosan, and seaweed fertilizers. In conclusion, the application of MFB promoted the growth and yield of mustard spinach

Experimental delayed-choice entanglement swapping

Motivated by the question, which kind of physical interactions and processes are needed for the production of quantum entanglement, Peres has put forward the radical idea of delayed-choice entanglement swapping. There, entanglement can be "produced a posteriori, after the entangled particles have been measured and may no longer exist". In this work we report the first realization of Peres' gedanken experiment. Using four photons, we can actively delay the choice of measurement-implemented via a high-speed tunable bipartite state analyzer and a quantum random number generator-on two of the photons into the time-like future of the registration of the other two photons. This effectively projects the two already registered photons onto one definite of two mutually exclusive quantum states in which either the photons are entangled (quantum correlations) or separable (classical correlations). This can also be viewed as "quantum steering into the past"

China's economic co-operation related investment:an investigation of its direction and some implications for outward investment

Chinese firms undertake large scale contracted projects in a number of countries under the auspices of economic cooperation. While there are suggestions that these activities are an extension of China's soft power aimed at facilitating Chinese foreign direct investment (FDI) in those countries, often for access to natural resources, there is no systematic analysis of this in the literature. In this paper, we examine China's economic cooperation related investment (ECI) over time. Our results suggest that the pattern of investment is indeed explained well by factors that are used in the stylised literature to explain directional patterns of outward FDI. They also demonstrate that the (positive) relationship between Chinese ECI and the recipient countries' natural resource richness is not economically meaningful. Finally, while there is some support for the popular wisdom that China is willing to do business with countries with weak political rights, the evidence suggests that, ceteris paribus, its ECI is more likely to flow to countries with low corruption levels and, by extension, better institutions

Morfometría geométrica aplicada en la evaluación de la vía aérea superior: revisión narrativa

29 p.La morfometría geométrica es un método tridimensional que obtiene la forma geométrica de las estructuras biológicas de un organismo, para comparar estas estructuras entre las mismas especies o diferentes especies, y así detectar variaciones morfológicas. La morfometría geométrica es ampliamente usada en distintas áreas de las ciencias para describir la diversidad morfológica con mayor precisión y detalles que los métodos convencionales, como la cefalometría lateral. La morfometría geométrica es usada en ortodoncia, principalmente para estudiar formas dentales y estructuras craneofaciales. Sin embargo, en ortodoncia hay déficit de estudios de morfometría geométrica para evaluar la vía aérea superior. La evaluación de la vía aérea superior es importante en ortodoncia, debido a su estrecha relación con el desarrollo de las estructuras craneofaciales. En la presente revisión narrativa, identificamos que la morfometría geométrica se usa para reconocer diferencias significativas del dimorfismo sexual de diferentes estructuras de la vía aérea superior. También, se usa para planificar tratamientos ortodónticos y comparar los cambios de la vía aérea superior luego de realizado el tratamiento. Además, con la morfometría geométrica puede diferenciarse estructuras morfológicas de la vía aérea superior entre pacientes con y sin síndrome de apnea/hipopnea obstructiva del sueño. Debido a la complejidad morfológica de la vía aérea superior, la evaluación de sus estructuras requiere un método más completo que los métodos convencionales. La morfometría geométrica usa imágenes bidimensionales en diferentes planos, o directamente imágenes tridimensionales, con esto, otorga mayor información y una mejor interpretación gráfica, lo que permite evaluar completamente las estructuras estudiadas. // ABSTRACT: Geometric morphometrics is a three-dimensional method that obtains the geometric shape of the biological structures of an organism, to compare these structures between the same species or different species, and thus detect morphological variations. Geometric morphometrics is widely used in different areas of science to describe morphological diversity with greater precision and detail than conventional methods, such as lateral cephalometry. Geometric morphometrics is used in orthodontics, mainly to study tooth shapes and craniofacial structures. However, in orthodontics there is a deficit of geometric morphometrics studies to evaluate the upper airway. The evaluation of the upper airway is important in orthodontics, due to its close relationship with the development of craniofacial structures. In the present narrative review, we identify that geometric morphometrics is used to recognize significant differences in the sexual dimorphism of different upper airway structures. Also, it is used to plan orthodontic treatments and to compare the changes of the upper airway after the treatment. Furthermore, with geometric morphometrics, morphological structures of the upper airway can be differentiated between patients with and without obstructive sleep apnea / hypopnea syndrome. Due to the morphological complexity of the upper airway, the evaluation of its structures requires a more complete method tan conventional ones. Geometric morphometrics uses two-dimensional images in different planes, or three-dimensional images directly, with this, it gives more information and a better graphic interpretation, which allows the studied structures to be fully evaluated

3-Isopropyl-2-p-tol­yloxy-5,6,7,8-tetra­hydro-1-benzothieno[2,3-d]pyrimidin-4(3H)-one

In the title compound, C20H22N2O2S, the central thieno­pyrimidine ring system is essentially planar, with a maximum displacement of 0.023 (2) Å. The attached cyclo­hexene ring is disordered over two possible conformations, with an occupancy ratio of 0.776 (12):0.224 (12). Neither inter­molecular hydrogen-bonding inter­actions nor π–π stacking inter­actions are present in the crystal structure. The mol­ecular conformation and crystal packing are stabilized by three intra­molecular C—H⋯O hydrogen bonds and two C—H⋯π inter­actions

COMPUTATIONAL AND EXPERIMENTAL STUDY OF EFFECTS OF GUIDE VANES AND TIP CLEARANCES ON PERFORMANCES OF AXIAL FLOW FANS

ABSTRACT The effects of guide vanes and tip clearances on the characteristics of axial flow fans are investigated both computationally and experimentally. Performance test of fans carried out in full scale shows considerable effects of tip clearance between rotor tip and duct on the characteristics of fans. The tested results are compared with the computation based on the finite volume method to solve the Navier-Stoke equations with ε − k turbulence model. The comparison shows good agreements between experimental and computational results. In addition, the effects of shape of guide vanes are numerically studied. The results shows that increased volume of separated region around the guide vane reduces the recovery of tangential component of kinetic energy in the wake, resulting in loss of efficienc

Regulation of seed germination and seedling growth by an Arabidopsis phytocystatin isoform, AtCYS6

Phytocystatins are cysteine proteinase inhibitors in plants that are implicated in the endogenous regulation of protein turnover and defense mechanisms against insects and pathogens. A cDNA encoding a phytocystatin called AtCYS6 (Arabidopsis thaliana phytocystatin6) has been isolated. We show that AtCYS6 is highly expressed in dry seeds and seedlings and that it also accumulates in flowers. The persistence of AtCYS6 protein expression in seedlings was promoted by abscisic acid (ABA), a seed germination and post-germination inhibitory phytohormone. This finding was made in transgenic plants bearing an AtCYS6 promoter–β-glucuronidase (GUS) reporter construct, where we found that expression from the AtCYS6 promoter persisted after ABA treatment but was reduced under control conditions and by gibberellin4+7 (GA4+7) treatment during the germination and post-germinative periods. In addition, constitutive over-expression of AtCYS6 retarded germination and seedling growth, whereas these were enhanced in an AtCYS6 knock-out mutant (cys6-2). Additionally, cysteine proteinase activities stored in seeds were inhibited by AtCYS6 in transgenic Arabidopsis. From these data, we propose that AtCYS6 expression is enhanced by the germination inhibitory phytohormone ABA and that it participates in the control of germination rate and seedling growth by inhibiting the activity of stored cysteine proteinases