944 research outputs found

    X-ray Timing Observations of PSR J1930+1852 in the Crab-like SNR G54.1+0.3

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    We present new X-ray timing and spectral observations of PSR J1930+1852, the young energetic pulsar at the center of the non-thermal supernova remnant G54.1+0.3. Using data obtained with the Rossi X-ray Timing Explorer and Chandra X-ray observatories we have derived an updated timing ephemeris of the 136 ms pulsar spanning 6 years. During this interval, however, the period evolution shows significant variability from the best fit constant spin-down rate of P˙=7.5112(6)×1013\dot P = 7.5112(6) \times 10^{-13} s s1^{-1}, suggesting strong timing noise and/or glitch activity. The X-ray emission is highly pulsed (71±571\pm5% modulation) and is characterized by an asymmetric, broad profile (70\sim 70% duty cycle) which is nearly twice the radio width. The spectrum of the pulsed emission is well fitted with an absorbed power law of photon index Γ=1.2±0.2\Gamma = 1.2\pm0.2; this is marginally harder than that of the unpulsed component. The total 2-10 keV flux of the pulsar is 1.7×10121.7 \times 10^{-12} erg cm2^{-2} s1^{-1}. These results confirm PSR J1930+1852 as a typical Crab-like pulsar.Comment: 14 pages with 7 figures included, accepted to Ap

    The Radio Properties and Magnetic Field Configuration in the Crab-like Pulsar Wind Nebula G54.1+0.3

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    We present a multifrequency radio investigation of the Crab-like pulsar wind nebula (PWN) G54.1+0.3 using the Very Large Array. The high resolution of the observations reveals that G54.1+0.3 has a complex radio structure which includes filamentary and loop-like structures that are magnetized, a diffuse extent similar to the associated diffuse X-ray emission. But the radio and X-ray structures in the central region differ strikingly, indicating that they trace very different forms of particle injection from the pulsar and/or particle acceleration in the nebula. No spectral index gradient is detected in the radio emission across the PWN, whereas the X-ray emission softens outward in the nebula. The extensive radio polarization allows us to image in detail the intrinsic magnetic field, which is well-ordered and reveals that a number of loop-like filaments are strongly magnetized. In addition, we determine that there are both radial and toroidal components to the magnetic field structure of the pulsar wind nebula. Strong mid-IR emission detected in Spitzer Space Telescope data is closely correlated with the radio emission arising from the southern edge of G54.1+0.3. In particular, the distributions of radio and X-ray emission compared with the mid-IR emission suggest that the PWN may be interacting with this interstellar cloud. This may be the first PWN where we are directly detecting its interplay with an interstellar cloud that has survived the impact of the supernova explosion associated with the pulsar's progenitor.Comment: 35 pages, 19 figures, accepted for publication in the Astrophysical Journa

    Corporate Philanthropic Giving: Active Responsibility Or Passive Ingratiation? Evidence From Chinese Family-Controlled Listed Companies

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    This paper examines the impact of political connection on family-controlled listed firms’ philanthropic giving activities toward the 2008 Wenchuan Earthquake in China, and stock price reactions to such activities. Using the 542 Chinese listed companies controlled by private owners as the sample, it was found that firms with political connection are more likely to donate. Besides, focusing on the 244 donating firms, it was found that there is a positive impact of the donation amount on stock price response. What’s more, the positive stock price reactions toward the donation announcement made by firms with political connection are not as strong as that of firms without such connection.  Regression results indicate that although family-controlled firms with political connection are more likely to donate, their activities can not generate as much positive stock price effect as their no-political connection counterparts. These results reveal that both political interferences and market mechanisms have critical impact on corporate philanthropic behavior in China

    Attitudes Of Chinese Listed Enterprises Toward Cash Flow Manipulation: A Resource Dependence Perspective

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    The prevalence of cash flow manipulation has drawn much scholarly attention in China and worldwide, especially since the exposure of the accounting scandals at Enron, WorldCom, and Qwest. Cash flow status also provides a sound basis for corporate valuation. Using a sample of 12,251 firm-year observations from 1999 to 2009, this study thus investigates the attitudes and behavioral patterns of state-owned enterprises (SOEs) and non-SOEs in China toward cash flow manipulation. From a point of departure of resource-dependence theory, we find that non-SOEs tend to manipulate cash flow upward, whereas SOEs are more prone to manipulate cash flow downward. We also demonstrate that non-SOEs are more inclined to manipulate their cash flow statements compared with SOEs. The reason behind this differing behavior could be that non-SOEs are reliant on cash and funds from entities, such as governments and banks, and thus, they falsely enhance cash flow and firm performance in order to signal their solvency and thereby reduce financing costs. By contrast, since SOEs always receive sufficient cash inflows from both government sources and state-owned banks, the managers of these firms are unconcerned about cash flow shortages, which lessens their motivation to manipulate the figures. Indeed, this study finds that these managers may even reduce reported cash flow intentionally in order to obtain government assistance. Therefore, investors and regulators should make their judgments on the cash flow of entities based on their status as SOEs or non-SOEs

    ¿Pueden los consejeros delegados más capaces reducir la brecha entre la información interna y externa sobre RSE?

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    This study examines the association between chief executive officer (CEO) ability and the gap between internal and external corporate social responsibility (CSR) disclosure. We find that a firms CSR disclosure gap decreases when its CEO’s ability increases. We also find that this negative association is strengthened when a CEO has political connections and when a CEO is internally promoted (inside CEO). Our results are robust after controlling for firm fixed effect and addressing endogeneity concerns. Overall our findings are consistent with our argument that more able CEOs significantly reduce the CSR disclosure gap and maintain the positive relationship between internal and external stakeholders. These results carry substantial implications for both theory and practice. From a practical standpoint, our findings emphasize the pivotalrole of capable CEOs in orchestrating consistent CSR narratives that resonate internally and externally. This study offers valuable insights for corporate leaders striving to enhance their firms’ CSR transparency and maintain favourable stakeholder relationships.Este estudio examina la relación entre la capacidad del consejero delegado y la brecha entre la divulgación interna y externa de la responsabilidad social corporativa (RSC). Se observa que la brecha de divulgación de la RSE de una empresa disminuye cuando aumenta la capacidad de su consejero delegado. También observamos que esta asociación negativa se refuerza cuando el CEO tiene conexiones políticas y cuando es promovido internamente (inside CEO). Nuestros resultados son robustos tras controlar el efecto fijo de la empresa y abordar los problemas de endogeneidad. En general, nuestros resultados son coherentes con nuestro argumento de que los CEO más capaces reducen significativamente la brecha de divulgación de la RSC y mantienen la relación positiva entre las partes interesadas internas y externas. Estos resultados tienen importantes implicaciones teóricas y prácticas. Desde un punto de vista práctico, nuestras conclusiones subrayan el papel fundamental que desempeñan los directores generales capaces de orquestar narrativas de RSC coherentes que resuenen interna y externamente. Este estudio ofrece valiosas ideas a los directivos de empresas que se esfuerzan por mejorar la transparencia de la RSE de sus empresas y mantener relaciones favorables con las partes interesadas

    Enhanced Semantic Segmentation Pipeline for WeatherProof Dataset Challenge

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    This report describes the winning solution to the WeatherProof Dataset Challenge (CVPR 2024 UG2+ Track 3). Details regarding the challenge are available at https://cvpr2024ug2challenge.github.io/track3.html. We propose an enhanced semantic segmentation pipeline for this challenge. Firstly, we improve semantic segmentation models, using backbone pretrained with Depth Anything to improve UperNet model and SETRMLA model, and adding language guidance based on both weather and category information to InternImage model. Secondly, we introduce a new dataset WeatherProofExtra with wider viewing angle and employ data augmentation methods, including adverse weather and super-resolution. Finally, effective training strategies and ensemble method are applied to improve final performance further. Our solution is ranked 1st on the final leaderboard. Code will be available at https://github.com/KaneiGi/WeatherProofChallenge

    拉美早期华文报纸钩沉:古巴《開明公報》的历史与作用

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    [EN] Early Chinese-language newspapers in Latin America were a vital carrier of social memory for the Chinese community and a key window for academics to understand the social situation of the Chinese diaspora in the mentioned region. As the longest-running Chinese-language newspaper in Cuba, the centre of Chinese-language media in Latin America in the last century, Hoy Men Kong Po (開 明公報) was highly representative and significant. In this study, we conducted an in-depth excavation of this newspaper stored in the National Library of China. We sorted out and reviewed the historical context and different stages of its establishment. Subsequently, based on a structural weekly sampling study of more than a thousand copies of this newspaper from 1955 to 1959, we identified six major classifications of its contents and analysed their corresponding characteristics and impacts on the Chinese community in Cuba.[ES] Los primeros periódicos chinos en América Latina constituyeron un crucial repositorio de memoria social para las comunidades chinas de ultramar, además de fungir como ventana analítica para el estudio de sus condiciones societales. El Hoy Men Kong Po (開明公報), como el periódico chino de mayor longevidad en Cuba -epicentro mediático sinológico latinoamericano del siglo XX- posee particular relevancia académica. Esta investigación examina los archivos del periódico conservados en la Biblioteca Nacional de China, reconstruyendo sistemáticamente su contexto histórico y fases evolutivas. Mediante un muestreo semanal estructurado aplicado a más de mil ejemplares publicados entre 1955 y 1959, se identificaron seis categorías temáticas predominantes. El análisis subsiguiente revela sus características editoriales distintivas y su profundo impacto en la configuración identitaria de la comunidad china cubana.[ZH] 拉美早期中文报刊既是华侨社群社会记忆的重要载体,也是学界考察该地区华侨 社会境况的关键窗口。作为上世纪拉美中文媒体重镇古巴存续时间最长的中文报纸,《开 明公报》(Hoy Men Kong Po)具有特殊代表性与研究价值。本文基于中国国家图书馆馆藏 对该报进行深度挖掘,系统梳理其历史脉络与发展阶段,通过对1955-1959年间千余份报纸 展开构造周抽样研究,提炼出六大内容类别,进而解析其内容特性及对古巴华侨社会产生 的深层影响

    Does minority ownership concentration influence the relationship between board independence and tunneling?

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    Tunneling is a type of expropriation of resources from the minority shareholders of a company by its largest shareholder. Previous research has found mixed results on the relationship between board independence and tunneling, and on the relationship between minority shareholder concentration and tunneling. We examine whether more independent boards may be better at limiting tunneling when there is greater minority shareholder concentration. Using a sample of 3,084 firm-years of Chinese companies, we find a significant interaction between board independence and minority shareholder concentration in a model of tunneling. These results suggest that more independent boards are more likely to inhibit tunneling when minority shareholdings have greater voting influence over board elections through concentration of shareholding
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