338 research outputs found
Influence of solvent granularity on the effective interaction between charged colloidal suspensions
We study the effect of solvent granularity on the effective force between two
charged colloidal particles by computer simulations of the primitive model of
strongly asymmetric electrolytes with an explicitly added hard sphere solvent.
Apart from molecular oscillating forces for nearly touching colloids which
arise from solvent and counterion layering, the counterions are attracted
towards the colloidal surfaces by solvent depletion providing a simple
statistical description of hydration. This, in turn, has an important influence
on the effective forces for larger distances which are considerably reduced as
compared to the prediction based on the primitive model. When these forces are
repulsive, the long-distance behaviour can be described by an effective Yukawa
pair potential with a solvent-renormalized charge. As a function of colloidal
volume fraction and added salt concentration, this solvent-renormalized charge
behaves qualitatively similar to that obtained via the Poisson-Boltzmann cell
model but there are quantitative differences. For divalent counterions and
nano-sized colloids, on the other hand, the hydration may lead to overscreened
colloids with mutual attraction while the primitive model yields repulsive
forces. All these new effects can be accounted for through a solvent-averaged
primitive model (SPM) which is obtained from the full model by integrating out
the solvent degrees of freedom. The SPM was used to access larger colloidal
particles without simulating the solvent explicitly.Comment: 14 pages, 16 craphic
Where do firms manage earnings?
Despite decades of research on how, why, and when companies manage earnings, there is a paucity of evidence about the geographic location of earnings management within multinational firms. In this study, we examine where companies manage earnings using a sample of 2,067 U.S. multinational firms from 1994 to 2009. We predict and find that firms with extensive foreign operations in weak rule of law countries have more foreign earnings management than companies with subsidiaries in locations where the rule of law is strong. We also find some evidence that profitable firms with extensive tax haven subsidiaries manage earnings more than other firms and that the earnings management is concentrated in foreign income. Apart from these results, we find that most earnings management takes place in domestic income, not foreign income.Arthur Andersen (Firm) (Arthur Andersen Faculty Fund
Role of ionic surfactant in magnetic dynamics of self-assembled dispersions of nanoplatelets
In complex colloidal systems, interparticle interactions strongly affect the dynamics of the constituting particles. A study of the dynamical response also provides invaluable information on the character of those interactions. Here we demonstrate how tuning the electrostatic interactions by an ionic surfactant in dispersions of magnetic nanoplatelets leads to developing new dynamic modes in magnetic response spectra. The collective modes can be induced or suppressed by either varying the concentration ratio of the magnetic nanoplatelets (MP) to the surfactant or increasing the MP concentration reflecting the nanoscale characteristics of this fluid magnet. © 2023 Elsevier B.V.Deutsche Forschungsgemeinschaft, DFG: LU 800/7-1, NA 1668/1-1; Österreichischen Akademie der Wissenschaften, ÖAW; Javna Agencija za Raziskovalno Dejavnost RS, ARRS: J1-2459, P1-0192, P2-0089, PR-08415, PR-08973F.L., M.K., A.E. and H.N. acknowledge the support of the Deutsche Forschungsgemeinschaft (Projects NA 1668/1-1 and LU 800/7-1 ). D.L, N.S., P.H.-B., and A.M. acknowledge the financial support from the Slovenian Research Agency ( P1-0192 , P2-0089 , J1-2459 , PR-08973 and PR-08415 ). M.R. thanks the Austrian Academy of Sciences for funding via the DOC-Fellowship program
Applying Benford’s law to detect accounting data manipulation in the banking industry
We utilise Benford’s Law to test if balance sheet and income statement data broadly used to assess bank soundness were manipulated prior to and also during the global financial crisis. We find that all banks resort to loan loss provisions to manipulate earnings and income upwards. Distressed institutions that have stronger incentives to conceal their financial difficulties resort additionally to manipulating loan loss allowances and non-performing loans downwards. Moreover, manipulation is magnified during the crisis and expands to encompass regulatory capital
International Financial Reporting Standards and Earnings Quality: The Myth of Voluntary vs. Mandatory Adoption
Tuberculosis incidence in foreign-born people residing in European countries in 2020.
BackgroundEuropean-specific policies for tuberculosis (TB) elimination require identification of key populations that benefit from TB screening.AimWe aimed to identify groups of foreign-born individuals residing in European countries that benefit most from targeted TB prevention screening.MethodsThe Tuberculosis Network European Trials group collected, by cross-sectional survey, numbers of foreign-born TB patients residing in European Union (EU) countries, Iceland, Norway, Switzerland and the United Kingdom (UK) in 2020 from the 10 highest ranked countries of origin in terms of TB cases in each country of residence. Tuberculosis incidence rates (IRs) in countries of residence were compared with countries of origin.ResultsData on 9,116 foreign-born TB patients in 30 countries of residence were collected. Main countries of origin were Eritrea, India, Pakistan, Morocco, Romania and Somalia. Tuberculosis IRs were highest in patients of Eritrean and Somali origin in Greece and Malta (both > 1,000/100,000) and lowest among Ukrainian patients in Poland (3.6/100,000). They were mainly lower in countries of residence than countries of origin. However, IRs among Eritreans and Somalis in Greece and Malta were five times higher than in Eritrea and Somalia. Similarly, IRs among Eritreans in Germany, the Netherlands and the UK were four times higher than in Eritrea.ConclusionsCountry of origin TB IR is an insufficient indicator when targeting foreign-born populations for active case finding or TB prevention policies in the countries covered here. Elimination strategies should be informed by regularly collected country-specific data to address rapidly changing epidemiology and associated risks
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Distribution of mosquitoes in the South East of Argentina and first report on the analysis based on 18S rDNA and COI sequences
Although Mar del Plata is the most important city on the Atlantic coast of Argentina, mosquitoes inhabiting such area are almost uncharacterized. To increase our knowledge in their distribution, we sampled specimens of natural populations. After the morphological identification based on taxonomic keys, sequences of DNA from small ribosomal subunit (18S rDNA) and cytochrome c oxidase I (COI) genes were obtained from native species and the phylogenetic analysis of these sequences were done. Fourteen species from the genera Uranotaenia, Culex, Ochlerotatus and Psorophora were found and identified. Our 18S rDNA and COI-based analysis indicates the relationships among groups at the supra-species level in concordance with mosquito taxonomy. The introduction and spread of vectors and diseases carried by them are not known in Mar del Plata, but some of the species found in this study were reported as pathogen vectors
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