Differential Effects of Market Concentration on Oligopolistic and Atomistic Segments: Evidence of Audit Fees and Audit Quality

This study divides the audit market into the oligopolistic and atomistic segments at MSA level and examine whether the effect of audit market concentration on audit fees and audit quality is the same in these two segments. I find that the market concentration raises the audit fees in the oligopolistic segment. In contrast, the market concentration lowers audit fees, but raises the audit quality in the atomistic segment. My findings reveal that audit market concentration only reduces the competition among oligopolistic segment. In contrast, the atomistic segment becomes more compressed and more competitive in a highly concentrated market

Two new Rhynchonellid (Brachiopod) species from the Frasnian Shetienchiao(1) Formation of central Hunan, China

Two new species, one of them the type species of a new genus, Parvaltissimarostrum, are described from the Frasnian Shetienchiao Formation of central Hunan Province, China. Navalicria rectangularis n.sp. of middle-late Frasnian age is found in the highest part of the middle member and in the lower part of the upper member of the formation, and is associated with other brachiopods. Parvaltissimarostrum minimum n.gen., n.sp. of late Frasnian age derives from the upper member of the same formation, which contains also numerous corals and other brachiopods

The Upper Famennian Rhynchonellid genus Planovatirostrum SARTENAER, 1970, from Africa, China, Europe and USSR

The type species of the genus Planovatirostrum, P. planoovale (NALIVKIN, 1937), and thus, the genus, is redefined on the base of a new and rich collection made in northern Xinjiang, at about 175 km from its type locality in northeastern Kazakhstan. A world-wide Upper Famennian Planovatirostrum Zone is proposed. It is based on species of the genus found in China, Czechoslovakia, Germany, Morocco, Poland, and the USSR

The Upper Famennian Rhynchonellid genus Trifidorostellum SARTENAER, 1961, from China , North America, and the USSR

A world-wide Upper Famennian Trifidorostellum Zone is proposed. It is based on species of the genus found in Canada (Alberta), China (Hunan), USA (Idaho, Montana, New Mexico), USSR (Mugodjary Mountains and North-East). Recall that the following species and subspecies are rejected from the genus: Liorhynchus depressus RZHONSNITSKAYA, 1953, Pseudoleiorhynchus (Pugnax?) plana (= nomen nudum). Liorhynchus plano-ovalis NALIVKIN, 1937, and Trifidorostellum posturalicum pennatum MARTYNOVA, 1970

Coupled superconducting qudit-resonator system: Energy spectrum, state population, and state transition under microwave drive

Superconducting quantum multilevel systems coupled to resonators have recently been considered in some applications such as microwave lasing and high-fidelity quantum logical gates. In this work, using an rf-SQUID type phase qudit coupled to a microwave coplanar waveguide resonator, we study both theoretically and experimentally the energy spectrum of the system when the qudit level spacings are varied around the resonator frequency by changing the magnetic flux applied to the qudit loop. We show that the experimental result can be well described by a theoretical model that extends from the usual two-level Jaynes-Cummings system to the present four-level system. It is also shown that due to the small anharmonicity of the phase device a simplified model capturing the leading state interactions fits the experimental spectra very well. Furthermore we use the Lindblad master equation containing various relaxation and dephasing processes to calculate the level populations in the simpler qutrit-resonator system, which allows a clear understanding of the dynamics of the system under the microwave drive. Our results help to better understand and perform the experiments of coupled multilevel and resonator systems and can be applied in the case of transmon or Xmon qudits having similar anharmonicity to the present phase device.This work was supported by the Ministry of Science and Technology of China (Grants No. 2014CB921202, No. 2015CB921104, and No. 2016YFA0300601),the National Natural Science Foundation of China (Grants No. 91321208 and No. 11674380)the Key Research Program of the Chinese Academy of Sciences (Grant No. XDPB08-3)S.H. acknowledges support by the US NSF (PHY-1314861)

Supporting Interoperability of Virtual Factories

The manufacturing industry is entering a new era. This emerging era starts with the integration of new ICT technologies and collaboration applications into traditional manufacturing practices and processes, such as manufacturing 2.0. Manufacturing 2.0 has been conceptualised as a system that goes beyond the factory floor, and paradigms of “manufacturing as an ecosystem” have emerged. The virtual factory is one of the important concepts and foundations central to the realization of future manufacturing. In this paper, we take a look into the current research on virtual factories and propose a new approach to improve interoperability through the integration of different proprietary, legacy and existing solutions

Thermal analysis of hadron multiplicities from relativistic quantum molecular dynamics

Some questions arising in the application of the thermal model to hadron production in heavy ion collisions are studied. We do so by applying the thermal model of hadron production to particle yields calculated by the microscopic transport model RQMD(v2.3). We study the bias of incomplete information about the final hadronic state on the extraction of thermal parameters.It is found that the subset of particles measured typically in the experiments looks more thermal than the complete set of stable particles. The hadrons which show the largest deviations from thermal behaviour in RQMD(v2.3) are the multistrange baryons and antibaryons. We also looked at the influence of rapidity cuts on the extraction of thermal parameters and found that they lead to different thermal parameters and larger disagreement between the RQMD yields and the thermal model.Comment: 12 pages, 2 figures, uses REVTEX, only misprint and stylistic corrections, to appear in Physical Review

Fast-Degradable Microbeads Encapsulating Human Umbilical Cord Stem Cells in Alginate for Muscle Tissue Engineering

Human umbilical cord mesenchymal stem cells (hUCMSCs) are inexhaustible and can be obtained without an invasive surgery. To date, there has been no report on seeding hUCMSCs in three-dimensional scaffolds for muscle tissue engineering. The objectives of this study were to (1) investigate hUCMSC seeding in a scaffold for muscle engineering and (2) develop a novel construct consisting of hUCMSC-encapsulating and fast-degradable microbeads inside a hydrogel matrix. The rationale was that the hydrogel matrix would maintain the defect volume, while the microbeads would degrade to release the cells and concomitantly create macropores in the matrix. hUCMSCs were encapsulated in alginate-fibrin microbeads, which were packed in an Arg-Gly-Asp (RGD)-modified alginate matrix (AM). This construct is referred to as hUCMSC-microbead-AM. The control consisted of the usual cell encapsulation in AM without microbeads (referred to as hUCMSC-AM). In the hUCMSC-AM construct, the hUCMSCs showed as round dots with no spreading at 1–14 days. In contrast, cells in the hUCMSC-microbead-AM construct had a healthy spreading and elongated morphology. The microbeads successfully degraded and released the cells at 8 days. Myogenic expressions for hUCMSC-microbead-AM were more than threefold those of hUCMSC-AM (p<0.05). Immunofluorescence for myogenic markers was much stronger for hUCMSC-microbead-AM than hUCMSC-AM. Muscle creatine kinase of hUCMSC-microbead-AM at 14 days was twofold that of hUCMSC-AM (p<0.05). In conclusion, hUCMSC encapsulation in novel fast-degradable microbeads inside a hydrogel matrix was investigated for muscle engineering. Compared to the usual method of seeding cells in a hydrogel matrix, hUCMSC-microbead-AM construct had greatly improved cell viability and myogenic differentiation, and hence, is promising to enhance muscle regeneration

High pressure phases in highly piezoelectric Pb(Zr0.52Ti0.48)O3

Two novel room-temperature phase transitions are observed, via synchrotron x-ray diffraction and Raman spectroscopy, in the Pb(Zr0.52Ti0.48)O3 alloy under hydrostatic pressures up to 16 GPa. A monoclinic (M)-to-rhombohedral (R1) phase transition takes place around 2-3 GPa, while this R1 phase transforms into another rhombohedral phase, R2, at about 6-7 GPa. First-principles calculations assign the R3m and R3c symmetry to R1 and R2, respectively, and reveal that R2 acts as a pressure-induced structural bridge between the polar R3m and a predicted antiferrodistortive R-3c phase.Comment: REVTeX, 4 pages with 3 figures embedded. Figs 1 and 3 in colo