Two-Layer Model for Open-Channel Flows with Submerged Vegetation

Source: ICHE Conference Archive - https://mdi-de.baw.de/icheArchiv

Numerical Investigations of the Initiation Mechanism of Cellular Secondary Currents in Open-Channel Flows

Source: ICHE Conference Archive - https://mdi-de.baw.de/icheArchiv

The Effect Of IFRS Non-Audit Consulting Services On Cost Of Debt: Evidence From Korea

Korean listed firms have been required to disclose their financial statements based on the International Financial Reporting Standards (IFRS) since 2011. Using pre- and post-IFRS reporting periods, we investigate the relation between IFRS non-audit consulting services provided by incumbent auditor and the cost of debt of its client for firms in the Korean Stock Market. We find evidence that IFRS non-audit consulting services are related to the decrease in cost of debt only during the post-IFRS period. In particular, receiving non-audit consulting services is positively associated with a client’s bond credit rating and negatively associated with interest rate. The result generally holds when we use alternative proxies of IFRS non-audit consulting services. Finally, our results are robust to potential endogeneity issues in selecting non-audit services

1-(4-Bromo­phenyl­sulfin­yl)-2-methyl­naphtho­[2,1-b]furan

In the title compound, C19H13BrO2S, the 4-bromo­phenyl ring makes a dihedral angle of 83.75 (4)° with the mean plane of the naphtho­furan fragment [r.m.s. deviation = 0.024 (2) Å]. In the crystal, mol­ecules are linked via pairs of C—H⋯O hydrogen bonds, forming inversion dimers. These dimers are connected by weak π–π inter­actions between the central naphtho­furan benzene rings of neighbouring mol­ecules [centroid–centroid distance = 3.483 (2) Å, inter­planar distance = 3.416 (2) Å and slippage = 0.680 (2) Å]

Algorithm for 2D Finite Element Modeling of Bed Elevation Change in a Natural River

Source: ICHE Conference Archive - https://mdi-de.baw.de/icheArchiv

2-Methyl-1-(4-methyl­phenyl­sulfinyl)naphtho­[2,1-b]furan

In the title compound, C20H16O2S, the 4-methyl­phenyl ring makes a dihedral angle of 82.60 (4)° with the mean plane [r.m.s. deviation = 0.007 (1) Å] of the naphtho­furan fragment. In the crystal, mol­ecules are linked by weak inter­molecular C—H⋯O hydrogen bonds, and by a slipped π–π inter­action between the central naphtho­furan benzene rings of neighbouring mol­ecules [centroid-to-centroid distance = 3.671 (2) Å, inter­planar distance = 3.349 (2) Å and slippage = 1.503 (2)°]

3-(4-Bromo­phenyl­sulfin­yl)-2,5,7-trimethyl-1-benzofuran

In the title compound, C17H15BrO2S, the 4-bromo­phenyl ring makes a dihedral angle of 87.78 (5)° with the mean plane of the benzofuran fragment. In the crystal, mol­ecules are linked by weak C—H⋯O hydrogen bonds, and by weak inter­molecular C—S⋯π [3.399 (2) Å] and C—Br⋯π [3.797 (2) and 3.757 (2) Å] inter­actions

5-Cyclo­hexyl-2-methyl-3-(4-methyl­phenyl­sulfin­yl)-1-benzofuran

In the title compound, C22H24O2S, the cyclo­hexyl ring adopts a chair conformation. The 4-methyl­phenyl ring makes a dihedral angle of 81.60 (5)° with the mean plane [r.m.s. deviation = 0.004 (1) Å] of the benzofuran fragment. In the crystal, mol­ecules are linked by weak C—H⋯O hydrogen bonds and weak π–π inter­actions between the furan rings of adjacent mol­ecules [centroid–centroid distance = 3.545 (2) Å, inter­planar distance = 3.489 (2) Å and slippage = 0.628 (2) Å