A method for three-dimensional reconstruction of a train accident scene using photographs

Railway accidents that usually cause numerous property and life losses occurred in recent years all around the world. In general, resources such as financial supports and incident rescue programs are required to minimize the losses after an accident. Due to lack of comprehensive information collected from accident sites, most railway emergency management departments face a predicament in setting up rescue schemes. To tackle the issue, realistic three-dimensional virtual accident scene reconstruction technology is developed, which provides and visualises supplementary materials and information about a train accident and can offer assistance to emergency crews when making decisions. We propose a photo-based three-dimensional reconstruction framework of vehicles for measuring the positions and poses of carriages involved in an accident. We implement and examine two case studies to validate this reconstruction method, which performs well in the assigned tasks

Layered hybrid phase Li2NaV2(PO4)3/carbon dot nanocomposite cathodes for Li+/Na+ mixed-ion batteries

Hybrid phase Li2NaV2(PO4)3 (H-LNVP) is one of the most promising cathode materials for Li+/Na+ mixed-ion batteries.</p

Study of f_0(980) and f_0(1500) from B_s \to f_0(980)\pi, f_0(1500)\pi Decays

In this paper, we analyze the scalar mesons $f_0(980)$ and $f_0(1500)$ from the decays $\bar B^0_s \to f_0(980)\pi^0, f_0(1500)\pi^0$ within Perturbative QCD approach. From the leading order calculations, we find that (a) in the allowed mixing angle ranges, the branching ratio of $\bar B^0_s\to f_0(980)\pi^0$ is about $(1.0\sim1.6)\times 10^{-7}$, which is smaller than that of $\bar B^0_s\to f_0(980)K^0$ (the difference is a few times even one order); (b) the decay $\bar B^0_s \to f_0(1500)\pi^0$ is better to distinguish between the lowest lying state or the first excited state for $f_0(1500)$, because the branching ratios for two scenarios have about one-order difference in most of the mixing angle ranges; and (c) the direct CP asymmetries of $\bar B^0_s \to f_0(1500)\pi^0$ for two scenarios also exists great difference. In scenario II, the variation range of the value ${\cal A} ^{dir}_{CP}(\bar B^0_s \to f_0(1500)\pi^0)$ according to the mixing angle is very small, except for the values corresponding to the mixing angles being near $90^\circ$ or $270^\circ$, while the variation range of ${\cal A} ^{dir}_{CP}(\bar B^0_s \to f_0(1500)\pi^0)$ in scenario I is very large. Compared with the future data for the decay $\bar B^0_s \to f_0(1500)\pi^0$, it is ease to determine the nature of the scalar meson $f_0(1500)$.Comment: 16 pages, 3 figures, Revte

Asset securitizations and audit effort

Asset securitizations increase audit complexity and audit risks, which are expected to increase audit effort. We predict auditors became more sensitive to banks’ asset securitization risks in light of their role in bank failures and the financial downturn that commenced in 2007. Using bank holding company data from 2003 to 2009, we find that asset securitization risks (retained interests) are associated with bank audit fees during, but not before, the global financial crisis. This suggests auditors were previously less attentive to securitization risks before the GFC. The results are consistent with auditors previously treating securitizations as asset sales rather than recourse debt

Bank audit fees and asset securitization risks

Asset securitizations increase audit complexity and audit risks, which are expected to increase audit fees. Using US bank holding company data from 2003 to 2011, we find significant and positive associations between asset securitization risks and audit fees. After the commencement of the global financial crisis (GFC), there was an increased focus on the role of audits on asset securitization risks resulting from the crisis in the banking industry. Therefore, we expect that auditors would become more sensitive to banks’ asset securitization risks after the commencement of the global financial crisis. We find that auditors appear to focus on different aspects of asset securitization risks after the onset of the crisis and that auditors appear to charge a GFC premium for banks

Aligning Off-Balance Sheet Risk, On-Balance Sheet Risk and Audit Fees: a PLS Path Modelling Analysis

This study focuses on using the partial least squares (PLS) path modelling methodology in archival auditing research by replicating the data and research questions from prior bank audit fee studies. PLS path modelling allows for inter-correlations among audit fee determinants by establishing latent constructs and multiple relationship paths in one simultaneous PLS path model. Endogeneity concerns about auditor choice can also be addressed with PLS path modelling. With a sample of US bank holding companies for the period 2003-2009, we examine the associations among on-balance sheet financial risks, off-balance sheet risks and audit fees, and also address the pervasive client size effect, and the effect of the self-selection of auditors. The results endorse the dominating effect of size on audit fees, both directly and indirectly via its impacts on other audit fee determinants. By simultaneously considering the self-selection of auditors, we still find audit fee premiums on Big N auditors, which is the second important factor on audit fee determination. On-balance-sheet financial risk measures in terms of capital adequacy, loan composition, earnings and asset quality performance have positive impacts on audit fees. After allowing for the positive influence of on-balance sheet financial risks and entity size on off-balance sheet risk, the off-balance sheet risk measure, SECRISK, is still positively associated with bank audit fees, both before and after the onset of the financial crisis. The consistent results from this study compared with prior literature provide supporting evidence and enhance confidence on the application of this new research technique in archival accounting studies

Asset securitizations and audit fees

Asset securitizations increase audit complexity and audit risks, which may have an impact on audit fees. Using U.S. data from 2003 to 2008, we find that asset securitization risks (retained interests) are associated with audit fees after, but not before, the global financial crisis (GFC). This suggests auditors neglected securitization risks before the GFC. The results are consistent with auditors treating securitizations as asset sales rather than secured borrowing

3D reconstruction of train accident scene based on monocular image

To help with making an emergency rescue plan for train accidents, a rapid 3D reconstruction method of train accident scene based on a monocular image was proposed. Taking two camera projection models for different application scenarios into consideration, the SIFT algorithm was introduced to extract and match image feature with the CAD model of an accident train. Geometric constraints between carriages were provided to transform the 3D reconstruction to solving a nonlinear least square problem with constraints, by which the position and pose of accident subjects were reduced at last. To quantitatively and qualitatively verify the calculation performance of this method, the mimicked train accident scene and real train accident scene were respectively used to carry out 3D reconstruction. The precise finite camera projection model was applied in the mimicked train accident scene to carry out offline calibration, and the stable pin-hole model was adopted in the real train accident scene to carry out auto calibration. Analysis result shows that through quantitative analysis of mimicked scene the maximal and average relative error of 8 nodes for measurement in reconstructing two carriages are 4.54% and 1.85% respectively. Through qualitative analysis of the real scene, the 3D reduction of position and pose for carriages can also be realized with combining the topographic information correction. The whole accident environmental panorama can be reduced visually with the help of 3D visualization engine. This method can also be used in developing emergency rescue electronic sand table for train accident analysis and safety education

Characterization of a wheat HSP70 gene and its expression in response to stripe rust infection and abiotic stresses

Members of the family of 70-kD heat shock proteins (HSP70 s) play various stress-protective roles in plants. In this study, a wheat HSP70 gene was isolated from a suppression subtractive hybridization (SSH) cDNA library of wheat leaves infected by Puccinia striiformis f. sp. tritici. The gene, that was designated as TaHSC70, was predicted to encode a protein of 690 amino acids, with a molecular mass of 73.54 KDa and a pI of 5.01. Further analysis revealed the presence of a conserved signature that is characteristic for HSP70s and phylogenetic analysis demonstrated that TaHSC70 is a homolog of chloroplast HSP70s. TaHSC70 mRNA was present in leaves of both green and etiolated wheat seedlings and in stems and roots. The transcript level in roots was approximately threefold less than in leaves but light–dark treatment did not charge TaHSC70 expression. Following heat shock of wheat seedlings at 40°C, TaHSC70 expression increased in leaves of etiolated seedlings but remained stable at the same level in green seedlings. In addition, TaHSC70 was differentially expressed during an incompatible and compatible interaction with wheat-stripe rust, and there was a transient increase in expression upon treatment with methyl jasmonate (MeJA) treatment. Salicylic acid (SA), ethylene (ET) and abscisic acid (ABA) treatments had no influence on TaHSC70 expression. These results suggest that TaHSC70 plays a role in stress-related responses, and in defense responses elicited by infection with stripe rust fungus and does so via a JA-dependent signal transduction pathway

Petrogenesis of the early Cretaceous intra-plate basalts from the western North China Craton: Implications for the origin of the metasomatized cratonic lithospheric mantle

We present new bulk-rock 40Ar/39Ar age, major and trace elements and Sr-Nd-Hf isotopic data on the early Cretaceous intra-plate alkali basalts from the Western North China Craton (WNCC) to study the origin of the metasomatized cratonic lithosphere mantle. The age of these basalts is ~116 Ma. These basalts have elevated incompatible element abundance with high [La/Sm]N (2.80–4.56) and enriched Sr-Nd-Hf isotopic compositions (87Sr/86Sri = 0.7062–0.7075, εNd(t) = −6.0 to −13.0 and εHf(t) = −8.3 to −17.4), being similar to the contemporary analogues from the Western North China Craton and Paleozoic kimberlites and mantle xenoliths. The WNCC basalts also show good correlations between ɛNd(t) and ɛHf(t), and high [La/Sm]N. All these geochemical observations are consistent with the interpretation that these basalts originated from partial melting of the lithospheric mantle that experienced melt metasomatism. Two types metasomatism melts are required to explain the geochemical characteristics of these rocks. The obvious negative Nbsingle bondTa (compared with K)-Ti and positive Basingle bondPb anomalies observed in these basalts further constrain that one of the metasomatic melts was derived from the subducted terrigenous sediment. Furthermore, the overall higher P/Nd, Nb/La and Nb/Th and lower Lu/Hf of basalts in the WNCC suggest that there is also contribution of low-F melts from asthenosphere mantle. Collectively, we suggest that the formation of the metasomatized lithosphere mantle beneath the WNCC is the process of metasomatic reaction between mantle peridotite and the melts of different origin to generate metasomatic veins containing amphibole/phlogopite. Partial melting of the metasomatic lithospheric mantle at 106–120 Ma in the WNCC was considered to be induced by thermal perturbation that was ultimately related to the breakoff of the subducted oceanic slab following the closure of the Mongolia-Okhotsk ocean