Ni-dispersed fullerenes: Hydrogen storage and desorption properties

Our study shows that the H2 storage media using Ni-dispersed fullerenes could be viable alternatives to reversible hydrogen storage. It is demonstrated that a single Ni coated on the fullerene surface can store up to three H2 molecules. Consequently, at high Ni coverage, Ni-dispersed fullerenes are considered to be the novel hydrogen storage media capable of storing ~6.8 wt % H2, thus exceeding the Department of Energy target (6.5 wt %) for automobile applications. Moreover, the H2 desorption activation barrier of 11.8 kcal/mol H2 is ideal for many practical hydrogen storage applications

The Association Between Corporate Tax Avoidance And Audit Efforts: Evidence From Korea

The purpose of this paper is to verify external auditors’ behavior toward corporate tax avoidance (hereafter ‘CTA’) via audit efforts. In particular, this study examines the effect of CTA on actual audit hours and abnormal audit hours (i.e., auditor perception of corporate tax avoidance as a risk factor). For the successful CTA, the managers have incentives to render corporate information environments more complex and opaque, and as a result exacerbate information asymmetries. And some real-world cases of CTA suggest that it is closely related to the principal-agent regime. These negative aspects of CTA may increase inherent and control risk of audit risks. Considering the monitoring role of external auditing, the auditors may respond to increased inherent and control risks which are consequent to CTA. And the auditor responses are expected to reflect directly in audit hours. For this empirical question, this paper used 2,588 firm-year observations from Korea stock exchange market in the period 2001-2010. We found that in response to increased audit risk from CTA, auditors increased the number of actual audit hours or devoted more audit hours than normal to achieve a given level of audit risk. This study contributes to the literature and auditing practices by extending the auditing and tax literature on the examination of auditor behavior toward CTA and by implying the firms’ CTA behavior is one of the audit risk factors that affect audit planning, respectively.

Lessening morbidity and mortality in surgery

Surgeons always try to improve outcomes of patients by lessening morbidity and mortality and. Proper plan during perioperative period is essential as nutritional support influence short-term and long-term outcomes in malnourished or undernourished patients