An analysis of the impact of Media coverage on Earnings management in China

There appears to be accounting fraud news is increasing in China. The phenomenon of earnings management is widespread in companies, which is widely discussed in literature nowadays. We consider combining internal and external governance to conduct research and explore new ways to curb earnings management more effectively. In this paper, we use China Shanghai and Shenzhen A shares of listed companies from 2009 to 2019 as the research object, using bidirectional fixed effects regression to study the relationship between media coverage and earnings management and how internal control quality moderates the above relation. The results indicate that the negative media coverage can effectively inhibit the behaviour of listed companies of accrual-based earnings management and internal control exerts a moderation effect on the relationship between media coverage and earnings management. This study provides additional insights into solving earnings management problems by exploring the role of media as external corporate governance and moderating effect of internal control as internal corporate governance, particularly from the perspective of an emerging market

A Study on the Practice of Folk Dance Culture in Kindergarten

China is characterized by a long history of development and a rich and colorful national culture. Folk dance culture shines in the field of excellent traditional culture. However, the progress of social development has led to the gradual extinction of folk dance. Preschool education, as the beginning stage of education in a person’s life, is a favorable time to embrace folk dance culture. By integrating folk dance into the stage of preschool education, it is conducive to carry forward the traditional culture of the nation and fostering national self-confidence and national pride in children while passing on the excellent traditional culture. Therefore, it is urgent to explore the path of combining folk dance culture with early childhood education

Synthesis and antiviral activities of a novel class of thioflavone and flavonoid analogues

AbstractA novel class of thioflavone and flavonoid derivatives has been prepared and their antiviral activities against enterovirus 71 (EV71) and the coxsackievirus B3 (CVB3) and B6 (CVB6) were evaluated. Compounds 7d and 9b showed potent antiviral activities against EV71 with IC50 values of 8.27 and 5.48μM, respectively. Compound 7f, which has been synthesized for the first time in this work, showed the highest level of inhibitory activity against both CVB3 and CVB6 with an IC50 value of 0.62 and 0.87μM. Compounds 4b, 7a, 9c and 9e also showed strong inhibitory activities against both the CVB3 and CVB6 at low concentrations (IC50=1.42−7.15μM), whereas compounds 4d, 7c, 7e and 7g showed strong activity against CVB6 (IC50=2.91–3.77μM) together with low levels of activity against CVB3. Compound 7d exhibited stronger inhibitory activity against CVB3 (IC50=6.44μM) than CVB6 (IC50>8.29μM). The thioflavone derivatives 7a, 7c, 7d, 7e, 7f and 7g, represent a new class of lead compounds for the development of novel antiviral agents

Structure and distinct supramolecular organization of a PSII-ACPII dimer from a cryptophyte alga Chroomonas placoidea

Cryptophyte algae are an evolutionarily distinct and ecologically important group of photosynthetic unicellular eukaryotes. Photosystem II (PSII) of cryptophyte algae associates with alloxanthin chlorophyll a/c-binding proteins (ACPs) to act as the peripheral light-harvesting system, whose supramolecular organization is unknown. Here, we purify the PSII-ACPII supercomplex from a cryptophyte alga Chroomonas placoidea (C. placoidea), and analyze its structure at a resolution of 2.47 & Aring; using cryo-electron microscopy. This structure reveals a dimeric organization of PSII-ACPII containing two PSII core monomers flanked by six symmetrically arranged ACPII subunits. The PSII core is conserved whereas the organization of ACPII subunits exhibits a distinct pattern, different from those observed so far in PSII of other algae and higher plants. Furthermore, we find a Chl a-binding antenna subunit, CCPII-S, which mediates interaction of ACPII with the PSII core. These results provide a structural basis for the assembly of antennas within the supercomplex and possible excitation energy transfer pathways in cryptophyte algal PSII, shedding light on the diversity of supramolecular organization of photosynthetic machinery

Magnetically separable electrospun BiFeO3/BiVO4 heterojunction nanofibers and the visible-light photocatalytic performance

In this paper, a novel architecture of magnetically separable BiFeO3 nanofibers were prepared by electrospinning method, and BiFeO3/BiVO4 heterojunction photocatalyst was successfully synthesized by hydrothermal method. Their structures and optical properties were characterized by X-ray diffraction, scanning electron microscopy, field emission transmission electron microscopy, the Brunner-Emmett-Teller surface areas, X-ray photoelectron spectroscopy, vibrating sample magnetometer, photoluminescence spectrum and UV–visible absorption spectroscopy. The degradation of rhodamine B by visible light irradiation for 180 min showed that the molar ratio of BiFeO3:BiVO4 was 2:1, which showed higher photocatalytic performance. The high surface area of BiFeO3:BiVO4 nanofiber heterojunction may provide more active sites for the photocatalytic reaction and promote the spatial separation of photogenerated charge, and thus show higher visible light catalytic efficiency, which is 9.5 times and 3.6 times of the single component of BiFeO3 and BiVO4 respectively. In addition, BiFeO3:BiVO4 heterojunction nanofibers are ferromagnetic and can be separated from solutions under external magnetic fields. The photocatalytic activity of the BiFeO3:BiVO4 heterojunction did not decrease significantly after five catalytic experiments, indicating that BiFeO3:BiVO4 heterojunction is stable. Free radical capture experiments show that ·OH and h+ were the main groups involved in redox reactions. Proposed photocatalyst can efficiently degrade environmental pollutants Rhodamine B under visible-light, and is easy to recover, which is expected to be used in industrial wastewater treatment

Masked Spatial-Spectral Autoencoders Are Excellent Hyperspectral Defenders

Deep learning methodology contributes a lot to the development of hyperspectral image (HSI) analysis community. However, it also makes HSI analysis systems vulnerable to adversarial attacks. To this end, we propose a masked spatial-spectral autoencoder (MSSA) in this paper under self-supervised learning theory, for enhancing the robustness of HSI analysis systems. First, a masked sequence attention learning module is conducted to promote the inherent robustness of HSI analysis systems along spectral channel. Then, we develop a graph convolutional network with learnable graph structure to establish global pixel-wise combinations.In this way, the attack effect would be dispersed by all the related pixels among each combination, and a better defense performance is achievable in spatial aspect.Finally, to improve the defense transferability and address the problem of limited labelled samples, MSSA employs spectra reconstruction as a pretext task and fits the datasets in a self-supervised manner.Comprehensive experiments over three benchmarks verify the effectiveness of MSSA in comparison with the state-of-the-art hyperspectral classification methods and representative adversarial defense strategies.Comment: 14 pages, 9 figure

Omni-Line-of-Sight Imaging for Holistic Shape Reconstruction

We introduce Omni-LOS, a neural computational imaging method for conducting holistic shape reconstruction (HSR) of complex objects utilizing a Single-Photon Avalanche Diode (SPAD)-based time-of-flight sensor. As illustrated in Fig. 1, our method enables new capabilities to reconstruct near-$360^\circ$ surrounding geometry of an object from a single scan spot. In such a scenario, traditional line-of-sight (LOS) imaging methods only see the front part of the object and typically fail to recover the occluded back regions. Inspired by recent advances of non-line-of-sight (NLOS) imaging techniques which have demonstrated great power to reconstruct occluded objects, Omni-LOS marries LOS and NLOS together, leveraging their complementary advantages to jointly recover the holistic shape of the object from a single scan position. The core of our method is to put the object nearby diffuse walls and augment the LOS scan in the front view with the NLOS scans from the surrounding walls, which serve as virtual ``mirrors'' to trap lights toward the object. Instead of separately recovering the LOS and NLOS signals, we adopt an implicit neural network to represent the object, analogous to NeRF and NeTF. While transients are measured along straight rays in LOS but over the spherical wavefronts in NLOS, we derive differentiable ray propagation models to simultaneously model both types of transient measurements so that the NLOS reconstruction also takes into account the direct LOS measurements and vice versa. We further develop a proof-of-concept Omni-LOS hardware prototype for real-world validation. Comprehensive experiments on various wall settings demonstrate that Omni-LOS successfully resolves shape ambiguities caused by occlusions, achieves high-fidelity 3D scan quality, and manages to recover objects of various scales and complexity

ZnO/Cu₂O heterojunction integrated fiber-optic biosensor for remote detection of cysteine

Indium tin oxide, semiconductor nanomaterial ZnO, and Cu2O were first loaded on the surface of the optical fiber to form an optical fiber probe. Large-volume macroscopic spatial light is replaced by an optical fiber path, and remote light injection is implemented. Based on the optical fiber probe, a photoelectrochemical biosensor was constructed and remote detection of cysteine was realized. In this tiny device, the optical fiber probe not only acts as a working electrode to react with the analyte but also directs the light exactly where it is needed. Simultaneously, the electrochemical behavior of cysteine on the surface of the working electrode is dominated by diffusion-control, which provides strong support for quantitative detection. Then, under the bias potential of 0 V, the linear range of the fiber-optic-based cysteine biosensor was 0.01∼1 μM, the regression coefficient (R2) value was 0.9943. In spiked synthetic urine, the detection of cysteine was also realized by the integrated biosensor. Moreover, benefiting from the low optical fiber loss, the new structure also possesses a unique remote detection function. This work confirms that photoelectrochemical biosensors can be integrated via optical fibers and retain comparable sensing performance. Based on this property, different materials can also be loaded on the surface of the optical fiber for remote detection of other analytes. It is expected to facilitate the research on fiber-optic-based integrated biosensors and show application prospects in diverse fields such as biochemical analysis and disease diagnosis.</p