Comparative Structural and Optical Properties of Different Ceria Nanoparticles

Herein a comparative study of five nanocrystalline cerium oxides (CeO2-delta) synthesised by different methods and calcined at 500 degrees C is reported. XRPD analysis showed that stoichiometry parameter delta, crystallite size/strain and lattice constant were only slightly affected by the method utilized. All ceria nanoparticles are nearly spherical in shape with faceted morphology, free of defects and with a relatively uniform size distribution. The average microstrain was found to be approximately 10 times higher than that of bulk counterpart. The absorption edge of nanocrystalline materials was shifted towards a higher wavelengths (red shift) in comparison with bulk counterpart, and band gap values were in the range 2.7-3.24 eV (3.33 eV for bulk counterpart)

Digital transformation of business-to-government reporting:An institutional work perspective

Traditional business-to-government reporting is a core remit of the accounting function but is associated with a significant administrative burden on business. This burden is a major obstacle hindering business efforts to achieve core efficiency and innovation objectives. We use the conceptual lens of institutional work to examine how traditional business-to-government reporting is abolished and how digital reporting is established to replace it in attempts to reduce administrative burden but without compromising regulation effectiveness. We adopt a comparative approach to analyse qualitative evidence from three jurisdictions, namely, Netherlands, United Kingdom, and Australia. Regulators across these jurisdictions have been both pioneers and leaders internationally to transform business-to-government reporting in multi-agency settings. Our analyses illustrate how institutional work to develop digital business-to-government reporting across the jurisdictions was shaped by international influences and local factors. We also illuminate how actor engagement issues and the intertwined and mutually reinforcing nature of a mosaic of forms of institutional work shaped the path of these transformations. The study contributes to existing research by explaining how supportive conditions and structures are brought about and made to coalesce in the regulatory business reporting space for digital reporting to become established and widely adopted by business