The Effect of Uncertain and Weak Modal Words in 10-K Filings on Analyst Forecast Attributes

This study examines the determinants of the use of uncertain and weak modal words in 10-K filings and the effect of these words on analyst forecast attributes. I find that the use of uncertain and weak modal words in 10-K filings is positively (negatively) associated with firm size, volatility of business and operations (firm age and number of business segments). More importantly, after controlling for readability and management tone, I find that the use of uncertain and weak modal words in 10-K filings is associated with greater analyst following, lower forecast dispersion, greater forecast accuracy, and lower uncertainty in analysts’ overall and common information environment. The results of this study provide more insights into why management uses uncertain and weak modal words in 10-K filings and how these words in 10-K filings affect analysts’ behavior and their forecast outcomes

Hermite form computation of matrices of differential polynomials

Given a matrix A in F(t)[D;\delta]^{n\times n} over the ring of differential polynomials, we first prove the existence of the Hermite form H of A over this ring. Then we determine degree bounds on U and H such that UA=H. Finally, based on the degree bounds on U and H, we compute the Hermite form H of A by reducing the problem to solving a linear system of equations over F(t). The algorithm requires a polynomial number of operations in F in terms of the input sizes: n, deg_{D} A, and deg_{t} A. When F=Q it requires time polynomial in the bit-length of the rational coefficients as well

Structural and optical properties of ZnO nanorods by electrochemical growth using multi-walled carbon nanotube-composed seed layers

We reported the enhancement of the structural and optical properties of electrochemically synthesized zinc oxide [ZnO] nanorod arrays [NRAs] using the multi-walled carbon nanotube [MWCNT]-composed seed layers, which were formed by spin-coating the aqueous seed solution containing MWCNTs on the indium tin oxide-coated glass substrate. The MWCNT-composed seed layer served as the efficient nucleation surface as well as the film with better electrical conductivity, thus leading to a more uniform high-density ZnO NRAs with an improved crystal quality during the electrochemical deposition process. For ZnO NRAs grown on the seed layer containing MWCNTs (2 wt.%), the photoluminescence peak intensity of the near-band-edge emission at a wavelength of approximately 375 nm was enhanced by 2.8 times compared with that of the ZnO nanorods grown without the seed layer due to the high crystallinity of ZnO NRAs and the surface plasmon-meditated emission enhancement by MWCNTs. The effect of the MWCNT-composed seed layer on the surface wettability was also investigated

Innovative Nuclear Power Plant Building Arrangement in Consideration of Decommissioning

AbstractA new concept termed the Innovative Nuclear Power Plant Building Arrangement (INBA) strategy is a new nuclear power plant building arrangement method which encompasses upfront consideration of more efficient decommissioning. Although existing decommissioning strategies such as immediate dismantling and differed dismantling has the advantage of either early site restoration or radioactive decommissioning waste reduction, the INBA strategy has the advantages of both strategies. In this research paper, the concept and the implementation method of the INBA strategy will be described. Two primary benefits will be further described: (1) early site restoration; and (2) radioactive waste reduction. Several other potential benefits will also be identified. For the estimation of economic benefit, the INBA strategy, with two primary benefits, will be compared with the immediate dismantling strategy. The effect of a short life cycle nuclear power plant in combination with the INBA strategy will be reviewed. Finally, some of the major impediments to the realization of this strategy will be discussed

Occlusion of Traumatic Carotid Cavernous Fistula by Incidentally Formed Thrombus During the Interventional Procedure: A Case Report

In this report, we present a rare case of traumatic carotid cavernous fistula that was occluded during the interventional procedure by incidentally formed blood clot. Sudden occlusion of the fistula and the resolution process of the precarious blood clot can be clearly seen on the serial angiogram

Diffuse Interstitial Infiltrative Lung Metastasis of Malignant Melanoma: a Case Report

A diffuse interstitial infiltrative pattern of lung metastasis in a patient with malignant melanoma is rare and can be confused with benign conditions such as pulmonary edema or drug-induced pneumonitis. We experienced a case of diffuse interstitial infiltrative lung metastasis in malignant melanoma in a 37-year-old man. This case was confirmed by a transbronchial lung biopsy. We herein describe the findings on CT and positron emission tomography scan