Bulk Viscosity of dual Fluid at Finite Cutoff Surface via Gravity/Fluid correspondence in Einstein-Maxwell Gravity

Based on the previous paper arXiv:1207.5309, we investigate the possibility to find out the bulk viscosity of dual fluid at the finite cutoff surface via gravity/fluid correspondence in Einstein-Maxwell gravity. We find that if we adopt new conditions to fix the undetermined parameters contained in the stress tensor and charged current of the dual fluid, two new terms appear in the stress tensor of the dual fluid. One new term is related to the bulk viscosity term, while the other can be related to the perturbation of energy density. In addition, since the parameters contained in the charged current are the same, the charged current is not changed.Comment: 15 pages, no figure, typos corrected, new references and comments added, version accepted by PL

(E)-N-[(5-Methyl-2-fur­yl)methyl­ene]-3-nitro­aniline

The asymmetric unit of the title compound, C12H10N2O3, contains two crystallographically independent mol­ecules, in which the furan and benzene rings are oriented at dihedral angles of 46.09 (3) and 39.98 (3)°. In the crystal structure, weak inter­molecular C—H⋯N hydrogen bonds link the mol­ecules into chains running nearly parallel to the a axis

The Theoretical Framework of Earnings Management

The definition of earnings management has been inconsistent in the literature. Major problems with the definition include ambiguity and immeasurability. As a solution, this paper intends to develop a constructive definition of earnings management and discuss the conceptual distinctions between earnings management and its counterparts. The review of the literature provides evidence of the validity of the developed definitions. The results of the paper are important for both theoretical and empirical researches on earnings management, as well as for regulators, lawmakers, firms’ contracting parties and investors. Keywords: earnings, management, manipulation, fraud Résumé: La définition du management des revenues a été contradictoire dans la littérature. Les problèmes majeurs sur la définition comprend l’ambigueté et immeasurabilité. En tant que solution, ce documentr a l’ambition de développer une définition constructive du management des revenues et de discuter sur les distinctions conceptionelles entre le management des revenues et ses contreparites. La revue de la littérature sert le témoingnage de la validité de définitions développées..Les résultat de ce document sont importants pour les recherches théoriques et empiriques sur le management des revenues, aussi pour les régulateurs, législateurs, les parties contractuelles et d’investissements des entreprises. Mots-clés: earnings,management,manipulation,fraud (GAAP) in the United States. Every country has its ow

A Different Perspective of Earnings Management

Many maintain that earnings management is harmful. Arguing that this is untrue, the paper studies the benefits of earnings management to firms’ various contracting parties and investors, as well as the benefits on social resource allocation. The results of this research have important implication for regulators and lawmakers. Key words: earnings, management, fraud, value-adding Résumé: Beaucoup de gens insistent sur le fait que la gestion de revenu est préjudiciable. Argumentant contre cette point de vue, cet essai étude les bénéfices de la gestion de revenu pour les collaborateurs divers de l’entreprise et les investisseurs, ainsi que les bénéfices sur la distribution des ressources sociales. Le résultat de cette recherche s’avère très signifiant pour les régulateurs et les législateurs. Mots-Clés: revenu, gestion, fraude, valeur ajouté

A Different Perspective of Earnings Management

Many maintain that earnings management is harmful. Arguing that this is untrue, the paper studies the benefits of earnings management to firms’ various contracting parties and investors, as well as the benefits on social resource allocation. The results of this research have important implication for regulators and lawmakers. Key words: earnings management, fraud, value-adding Résumé: Beaucoup de gens pensent que la gestion de profits est nuisible. Argumentant que ce point de vue est faux, cet article étudie les bénéfices de la gestion de profits pour les différentes parties de l’entreprise, les investisseurs ainsi que l’allucation des ressources sociales. Les résultats de cette recherche revêtissent une grande importance pour les dirigeants et les législateurs. Mots-Clés: gestion de profits, fraude, valeur ajouté

Multi-particle and High-dimension Controlled Order Rearrangement Encryption Protocols

Based on the controlled order rearrange encryption (CORE) for quantum key distribution using EPR pairs[Fu.G.Deng and G.L.Long Phys.Rev.A68 (2003) 042315], we propose the generalized controlled order rearrangement encryption (GCORE) protocols of $N$ qubits and $N$ qutrits, concretely display them in the cases using 3-qubit, 2-qutrit maximally entangled basis states. We further indicate that our protocols will become safer with the increase of number of particles and dimensions. Moreover, we carry out the security analysis using quantum covariant cloning machine for the protocol using qutrits. Although the applications of the generalized scheme need to be further studied, the GCORE has many distinct features such as great capacity and high efficiency

Innovation Quality, Customer Innovation, and Innovation Culture: The Relationship Mediated by Social Media

Research on the relationship between innovation culture and innovation quality from the perspective of customer innovation is a hot topic in the field of innovation. This article, through the questionnaire survey to 65 innovative enterprises in China, using the structural equation model and hierarchical multiple regression analysis for validating the proposed hypothesis, discusses the relationship between the innovative culture, customer innovation, and innovation quality. The results show that there is a significant positive correlation between innovation culture and innovation quality, customer innovation and innovation quality, and innovation culture and customer innovation. Customer innovation partially mediates the impact of innovation culture on innovation quality, and social media strengthens the role of customer innovation in promoting innovation quality. Customer innovation in culture on enterprise innovation quality partial mediation effect in the process, the influence of the social media to strengthen the customer innovation role in promoting the quality of innovation

Study of Ni Metallization in Macroporous Si Using Wet Chemistry for Radio Frequency Cross-Talk Isolation in Mixed Signal Integrated Circuits.

A highly conductive moat or Faraday cage of through-the-wafer thickness in Si substrate was proposed to be effective in shielding electromagnetic interference thereby reducing radio frequency (RF) cross-talk in high performance mixed signal integrated circuits. Such a structure was realized by metallization of selected ultra-high-aspect-ratio macroporous regions that were electrochemically etched in p- Si substrates. The metallization process was conducted by means of wet chemistry in an alkaline aqueous solution containing Ni2+ without reducing agent. It is found that at elevated temperature during immersion, Ni2+ was rapidly reduced and deposited into macroporous Si and a conformal metallization of the macropore sidewalls was obtained in a way that the entire porous Si framework was converted to Ni. A conductive moat was as a result incorporated into p- Si substrate. The experimentally measured reduction of crosstalk in this structure is 5~18 dB at frequencies up to 35 GHz