Managers’ Bad Accounting Behaviors of Listed Companies in China

Managers’ unintentional or intentional bad accounting behaviors will result in poor quality of accounting information of listed companies, making a great extent to interfere with investors, causing confusion in the capital market, is not conducive to reflect the performance management responsibility. Research on Managers bad accounting behaviors of listed companies is of great significance to improve management, optimize the allocation of social resources. This paper respectively discusses the manifestation and the causes both of managers’ unintentional and intentional bad accounting behaviors. It also puts forward recommendations to prevent managers’ bad accounting behaviors of listed companies in China, so as to safeguard the interests of stakeholders and provide good environment for capital market by improving the efficiency and accounting information quality of listed companies.Key words: Bad accounting behaviors; Managers; Listed companies; The quality of accounting informatio

Investigations of supernovae and supernova remnants in the era of SKA

Two main physical mechanisms are used to explain supernova explosions: thermonuclear explosion of a white dwarf(Type Ia) and core collapse of a massive star (Type II and Type Ib/Ic). Type Ia supernovae serve as distance indicators that led to the discovery of the accelerating expansion of the Universe. The exact nature of their progenitor systems however remain unclear. Radio emission from the interaction between the explosion shock front and its surrounding CSM or ISM provides an important probe into the progenitor star's last evolutionary stage. No radio emission has yet been detected from Type Ia supernovae by current telescopes. The SKA will hopefully detect radio emission from Type Ia supernovae due to its much better sensitivity and resolution. There is a 'supernovae rate problem' for the core collapse supernovae because the optically dim ones are missed due to being intrinsically faint and/or due to dust obscuration. A number of dust-enshrouded optically hidden supernovae should be discovered via SKA1-MID/survey, especially for those located in the innermost regions of their host galaxies. Meanwhile, the detection of intrinsically dim SNe will also benefit from SKA1. The detection rate will provide unique information about the current star formation rate and the initial mass function. A supernova explosion triggers a shock wave which expels and heats the surrounding CSM and ISM, and forms a supernova remnant (SNR). It is expected that more SNRs will be discovered by the SKA. This may decrease the discrepancy between the expected and observed numbers of SNRs. Several SNRs have been confirmed to accelerate protons, the main component of cosmic rays, to very high energy by their shocks. This brings us hope of solving the Galactic cosmic ray origin's puzzle by combining the low frequency (SKA) and very high frequency (Cherenkov Telescope Array: CTA) bands' observations of SNRs.Comment: To be published in: "Advancing Astrophysics with the Square Kilometre Array", Proceedings of Science, PoS(AASKA14

6,8-Di-tert-butyl-3-(4-nitro­phen­yl)-2H-chromen-2-one

The title compound, C23H25NO4, was synthesized by the reaction of 2-(4-nitro­phen­yl)acetonitrile and 3,5-di-tert-butyl-2-hydroxy­benzaldehyde. The dihedral angle formed by the benzene ring and the mean plane through the benzopyran­one ring system is 35.57 (5)°. The nitro group is almost coplanar with the attached benzene ring [dihedral angle = 5.19 (15)°]. The crystal packing is stabilized by an inter­molecular C—H⋯O hydrogen-bond inter­action

Proper Scaling of the Anomalous Hall Effect

Working with epitaxial films of Fe, we succeeded in independent control of different scattering processes in the anomalous Hall effect. The result appropriately accounted for the role of phonons, thereby clearly exposing the fundamental flaws of the standard plot of the anomalous Hall resistivity versus longitudinal resistivity. A new scaling has been thus established that allows an unambiguous identification of the intrinsic Berry curvature mechanism as well as the extrinsic skew scattering and side-jump mechanisms of the anomalous Hall effect.Comment: 5 pages, 4 figure

Multivariable Scaling for the Anomalous Hall Effect

We derive a general scaling relation for the anomalous Hall effect in ferromagnetic metals involving multiple competing scattering mechanisms, described by a quadratic hypersurface in the space spanned by the partial resistivities. We also present experimental findings, which show strong deviation from previously found scaling forms when different scattering mechanism compete in strength but can be nicely explained by our theory

Structure Evaluation of AES-like Ciphers against Mixture Differential Cryptanalysis

In ASIACRYPT 2017, Rønjom et al. analyzed AES with yoyo attack. Inspired by their 4-round AES distinguisher, Grassi proposed the mixture differential cryptanalysis as well as a key recovery attack on 5-round AES, which was shown to be better than the classical square attack in computation complexity. After that, Bardeh et al. combined the exchange attack with the 4-round mixture differential distinguisher of AES, leading to the first secret-key chosen plaintext distinguisher for 6-round AES. Unlike the attack on 5-round AES, the result of 6-round key-recovery attack on AES has extremely large complexity, which implies the weakness of mixture difference to a certain extent. Our work aims at evaluating the security of AES-like ciphers against mixture differential cryptanalysis. We propose a new structure called a boomerang struncture and illustrate that a differential distinguisher of a boomerang struncture just corresponds to a mixture differential distinguisher for AES-like ciphers. Based on the boomerang structure, it is shown that the mixture differential cryptanalysis is not suitable to be applied to AES-like ciphers with high round number. In specific, we associate the primitive index with our framework built on the boomerang structure and give the upper bound for the length of mixture differentials with probability 1 on AES-like ciphers. It can be directly deduced from our framework that there is no mixture differential distinguisher for 6-round AES

Evidence of the side jump mechanism in the anomalous Hall effect in paramagnets

Persistent confusion has existed between the intrinsic (Berry curvature) and the side jump mechanisms of anomalous Hall effect (AHE) in ferromagnets. We provide unambiguous identification of the side jump mechanism, in addition to the skew scattering contribution in epitaxial paramagnetic Ni$_{34}$Cu$_{66}$ thin films, in which the intrinsic contribution is by definition excluded. Furthermore, the temperature dependence of the AHE further reveals that the side jump mechanism is dominated by the elastic scattering

Improved Distinguisher Search Techniques Based on Parity Sets

Division property is a distinguishing property against block ciphers proposed by Todo at EUROCRYPT 2015. To give a new approach to division property, Christina et al. proposed a new notion called the parity set at CRYPTO 2016. Using parity sets, they successfully took further properties of S-boxes and linear layers into account and found improved distinguishers against PRESENT. However, the time and memory complexities to compute parity sets are expensive. In this paper, we introduce the idea of meet-in-the-middle to the integral distinguisher search along with a variety of techniques to reduce computation complexity. As a result, we obtain a new distinguisher against 9-round PRESENT which has 22 balanced bits