Specific Effects Research Articles

Audit pricing of restatement severity in the announcement year: the moderating effects of client management changes and specialist auditors

Purpose This paper aims to examine the audit pricing of restatement severity in the year of restatement announcement and how client management changes and auditor industry specialization moderate such pricing for a sample of restating firms. Design/methodology/approach The sample consists of restating firms without auditor changes in the year of restatement announcement in the USA from 2005 to 2020. Restatement severity is measured by nine measures, which are further grouped into four categories. An audit fee model is used to investigate whether audit fees are higher for more severe restatements. Interaction terms involving the four categories of severity measures and a dummy variable for top management changes and for industry specialists are used to study the moderating effects. Findings This paper reports that audit fees are higher for more severe restatements (those that are more serious in nature, pervasive, unfavourable in financial impact and relevant to auditors) and even higher for clients with top management changes. However, audit fees are not always higher for specialist auditors. The results show that, for auditors who are specialists, audit fees are higher for restatements that are more serious in nature but lower for those that are more pervasive. Originality/value Prior studies examine audit pricing of restatement or restatement severity one or two years after restatement announcement. In contrast, this paper studies audit pricing of restatement severity in the year of restatement announcement because clients and auditors are likely to renegotiate audit fees for restatement as early as possible and if the pricing issue is studied after the announcement year, noisy results may be obtained due to factors arising solely after that year. Also, in contrast to prior studies that do not investigate the moderating effects of clients’ and auditors’ characteristics on the pricing issue, this paper studies the effects of client management changes and auditor industry specialization on the issue and, thus, recognizes the contextual nature of the issue.

The Effect of Position Specifications, Tenure, and Job Placement on Work Productivity in District Government X

There are several things that are considered to have an influence on work productivity in the district government, including job specifications, work period and job placement. However, this has not been explained in more depth. Therefore, researchers are encouraged to conduct research on the influence of job specifications, work period, and job placement on work productivity in the X district government. The purpose of this study is to determine whether or not there is an influence of job specifications, work period, and job placement on work productivity in the X district government. The research method used is qualitative with data collection techniques through observation, interviews and documentation, where interviews were conducted with 10 employees in the X district government. The research data that has been collected will be analyzed in depth to determine the results of the study. The results of the study indicate that clear job specifications, work period and appropriate job placement according to employee abilities can increase employee work productivity in the X district government positively and significantly. With this, the government should carry out clear job specifications considering the work period and employee abilities in carrying out work placement so that work productivity increases and organizational goals can be achieved effectively and efficiently.

Advanced Ir-Based Alloy Electrocatalysts for Proton Exchange Membrane Water Electrolyzers.

Proton exchange membrane water electrolyzer (PEMWE) coupled with renewable energy to produce hydrogen is an important part of clean energy acquisition in the future. However, the slow kinetics of the oxygen evolution reaction (OER) hinder the large-scale application of PEM water electrolysis technology. To deal with the problems existing in the PEM electrolyzer and improve the electrolysis efficiency, substantial efforts are invested in the development of cost-effective and stable electrocatalysts. Within this scenario, the different OER reaction mechanisms are first discussed here. Based on the in-depth understanding of the reaction mechanism, the research progress of low-iridium noble metal alloys is reviewed from the aspects of special effects, design strategies, reaction mechanisms, and synthesis methods. Finally, the challenges and prospects of the future development of high-efficiency and low-precious metal OER electrocatalysts are presented.

Synergistic effects of distinct arabinofuranosidase specificities in lignocellulose degradation by different hemicellulases.

Arabinoxylan is a prevalent hemicellulose type, notably heterogeneous and resistant to biodegradation. Arabinofuranosidases (Abfs) remove arabinofuranosyl decorations of arabinoxylan, thus enabling hydrolysis by xylanases. However, a variety of Abf and xylanase specificities have emerged in recent years, necessitating a deeper understanding of their role in biomass degradation. This work investigates the biochemical features of TtAbf43 from Thermothelomyces thermophila, which specifically removes the O-3-linked arabinofuranose moieties from di-substituted xylopyranoses. The enzyme also exhibited secondary hydrolytic activity on o-nitrophenyl-β-d-xylopyranoside and arabinan. The hydrolysis of pretreated wheat and corn bran substrates was assessed using TtAbf43 and AnAbf51, two enzymes with distinct catalytic specificities. The Abfs enhanced the performance of endo-xylanases TmXyn10 and AnXyn11, promoting the release of xylo-oligomers, while the xylanases, in turn, stimulated arabinose release by the Abfs. Additionally, the Abfs facilitated the endo- and exo-activities of the bifunctional xylobiohydrolase/glucuronoxylanase TtXyn30A for the release of xylobiose and short aldouronic acids from biomass. AnAbf51 also acted in synergy with the acetyl xylan esterase OCE6 and the exo-deacetylase TtCE16B in debranching enzymatically derived oligomers from lignocellulose, whereas TtAbf43 remained unaffected by the esterases. These diverse synergistic relationships among different hemicellulases could assist the development of new enzymatic approaches for efficient biomass valorization.

Flexible 3D‐Printed Cellulosic Constructs for EMI Shielding and Piezoresistive Sensing

AbstractAdvances in materials science and sustainability have positioned cellulose nanofibers (CNFs) as an important nanomaterial for creating complex 3D architectures through 3D printing techniques. However, the inherent limitations of 3D‐printed CNF‐based materials, such as poor electrical conductivity and restricted mechanical flexibility, pose barriers to their application in next‐generation electronics. The research addresses these challenges by integrating CNF‐based 3D printed frameworks with a conductive polymer via a process known as “cold chemical vapor polymerization” (CCVP). The procedure initiates with the direct ink writing (DIW) of the CNF hydrogel, which then undergoes saturation with Fe3+ ions and freeze‐drying to produce ion‐embedded CNF frameworks. Subsequently, interconnected conductive pathways of poly(3,4‐ethylenedioxythiophene) (PEDOT) are generated within these structures using CCVP. This methodology allows for precise customization of electrical conductivity, resulting in the production of highly conductive (546 S m−1) and mechanically flexible (70% compressible) patterned constructs. This advancement is highlighted by the development of grid‐based structures designed for electromagnetic interference (EMI) shields. These innovative shields demonstrate an absorbance of 0.71 and a specific EMI shielding effectiveness of 3406.45 dB cm2 g−1. Furthermore, these aerogels function as highly sensitive piezoresistive sensors, demonstrating the versatility of this sustainable approach for advancing wearable electronics and multifunctional technologies.

Smart Machine Vision System to Improve Decision-Making on the Assembly Line

Technological advances in the production of printed circuit boards (PCBs) are increasing the number of components inserted on the surface. This has led the electronics industry to seek improvements in their inspection processes, often making it necessary to increase the level of automation on the production line. The use of machine vision for quality inspection within manufacturing processes has increasingly supported decision making in the approval or rejection of products outside of the established quality standards. This study proposes a hybrid smart-vision inspection system with a machine vision concept and vision sensor equipment to verify 24 components and eight screw threads. The goal of this study is to increase automated inspection reliability and reduce non-conformity rates in the manufacturing process on the assembly line of automotive products using machine vision. The system uses a camera to collect real-time images of the assembly fixtures, which are connected to a CMOS color vision sensor. The method is highly accurate in complex industry environments and exhibits specific feasibility and effectiveness. The results indicate high performance in the failure mode defined during this study, obtaining the best inspection performance through a strategy using Vision Builder for automated inspection. This approach reduced the action priority by improving the failure mode and effect analysis (FMEA) method.

A CLINICAL STUDY OF THE EFFECTIVENESS OF ABHAYA PIPPALAYADI YOGA ON AMLAPITTA ROGA (ACIDITY)

Now a days, polluted environment, irregular routine, harmful and improper diet, such as excessive consumption of rich food, soft drinks, tea, coffee, excessive consumption of drugs (Smoking, Alcoholism, Tobacco etc.), day dreaming, night awakening and craving for more pleasures Human physical and mental abilities have greatly decreased, as a result of which diseases and stress surround the body and mind all the time. The special effect of geographical environment and food habits has also been seen on the origin of acidity disease. In Malvanchal's food and drink, foods made from gram flour, food items containing more chili- spices and rich food items are used in large quantities. The residents of this region who are used to eating sev made of gram flour, salty as well as other spicy things, are more likely to suffer from acidity due to the special food style. From the priceless treasure of Ayurveda, for the treatment of acidity, the best, easily accessible and low- cost "Abhaya Pippalyadi" Yoga from Bhaishajya Ratnavali with all the components of Abhaya Pippalyadi Yoga (Haritaki, Pippali, Draksha, Sita, Dhanyak, Yavasa) has Pitta virechana and Kostha suddhi effect and it can be inferred from the virtues of being madhura vipaka and Sheetavirya properties that it is a successful and cheap medicine for acidity. KEYWORDS: Amlapitta roga, Acidity, Abhaya Pippalyadi Yoga, Ayurveda.

Efficient social distance maintenance with augmented reality

The COVID-19 pandemic has highlighted the importance of social distancing to prevent the spread of infectious diseases. However, enforcing social distancing in public spaces with traditional methods, such as hiring workers or using robots to remind people, can be unwelcome. In this paper, we propose a new technique to help maintain social distancing using augmented reality. We hypothesize that visualizing respiratory droplets with an augmented-reality interface can help individuals avoid getting too close to others. To test this hypothesis, we developed an augmented reality prototype that combines real-time head pose tracking with particle systems to align special effects to the subjects in the real world. We conducted user studies to evaluate the effectiveness of our method in daily communication scenes. Experimental results validated the efficiency of the proposed method and showed the potential of augmented reality for future epidemiological protection.

Modulating Interface of Ni-Embedded Hollow Porous Ti3C2Tx MXene Film Toward Efficient EMI Shielding.

Since the explosive growth of state-of-the-art electronics and devices raises concerns about electromagnetic pollution, exploring novel and efficient electromagnetic interference (EMI) shielding materials is desirable and crucial. Ti3C2Tx MXenes hold significant EMI shielding potential due to their inherent characteristics, including lightweight, metal-like conductivities, unique layered structure, and facile processing. Nonetheless, it remains challenging to fabricate Ti3C2Tx MXenes-based EMI shielding materials with efficient shielding capability and low reflection. Herein, an interface modulating strategy is designed to fabricate Ni-embedded hollow porous Ti3C2Tx MXene film. Benefiting from this strategy, the impedance matching is enhanced and the magnetic loss is simultaneously introduced. The multiple reflections, Ohmic loss, magnetic loss, and interfacial polarization concurrently contribute to the EMI shielding mechanism of the film. Accordingly, the film delivers an impressive EMI shielding effectiveness (SET) of 70.7dB at a thickness of ≈55µm, whilst the average reflection effectiveness (SER) is only 17.4dB. The specific EMI shielding effectiveness (SSE/t) is as high as 35126 dB∙cm2∙g-1. This study demonstrates a novel and effective routine for constructing EMI shielding materials with superior shielding capability and minimal reflection.

Te2-Regulated Black Arsenic Phosphorus Monocrystalline Film with Excellent Uniformity for High Performance Photodetection.

Two-dimensional (2D) black arsenic phosphorus (b-AsP) material has been attracting considerable attention for its extraordinary properties. However, its application in large-scale device fabrication remains challenging due to the limited scale and irregular shape. Here, we found the special effect of Te2 upon growth of b-AsP and developed a novel Te2-regulated steady growth (Te-SG) strategy to obtain high-quality b-AsP single crystal. The large-scale b-AsP single crystal sheet with its full width at half-maximum (FWHM) being ≤0.05° was achieved for the first time. The b-AsP monocrystalline film with atomic-level flat surface was further fabricated by laser, which exhibits outstanding self-powered characteristics under various light illumination, including low dark current and peak room-temperature detectivity of 8.5 × 1010 cm Hz1/2 W-1. The excellent uniformity was also revealed through a large-plane b-AsP photodetector. This work paves a new way for the application of high-performance electronics and optoelectronics based on b-AsP.

Adherence to neck and low back pain clinical practice guidelines based on clinical specialization: a survey of physical therapists

ABSTRACT Objective To investigate physical therapist adherence to the Academy of Orthopaedic Physical Therapy’s (AOPT) clinical practice guidelines (CPGs) for the management of neck and low back pain (LBP) and to compare adherence among varying clinical specializations. Design Electronic cross-sectional survey. Methods The survey was sent to 17,348 AOPT members and 7,000 American Academy of Orthopaedic Manual Physical Therapists (AAOMPT) members. Participants selected the best diagnosis and intervention(s) for six case vignettes based on the current AOPT CPGs for neck and LBP. Diagnostic and intervention adherence rates were reported as total percentages and delineated by the highest level of clinical specialization – fellowship training (PTFs), orthopedic residency training (PTRs), Board Certified Clinical Specialist in Orthopaedic Physical Therapy (PTSs), orthopedic background without clinical specialization (PTOs). Binary logistic regression analyses were performed to determine the effects of clinical specialization (PTFs, PTRs, or PTSs) compared to PTOs on the likelihood of guideline adherence for all six cases. Results Of the 159 participants who responded to the survey, 152 were eligible and 145 completed demographic data. Participant responses declined as the survey progressed from 125 completing case one to 106 completing case six. The odds ratio from binary logistic regression analyses were not significant for any specialization in all six cases (OR = 0.16; 95% CI: 0.02, 1.11; p = 0.064). Conclusions The results of this manuscript demonstrated variable adherence rates across subgroups of patients with neck and LBP with no significant association between clinical specialization and adherence. Adherence to CPGs is dependent on the clinical presentation of various patient cohorts.

Effects of farming specialisation on grassland birds in Mediterranean High Nature Value farmland

Effects of farming specialisation on grassland birds in Mediterranean High Nature Value farmland

Multi-performance sodium alginate-based composite films for sensing and electromagnetic shielding.

As science and technology progress swiftly, the demand for high-performance composite films designed to shield against electromagnetic interference (EMI) and for strain sensing applications has significantly increased, making these films essential components for the future generation of smart wearable electronics. However, designing and developing multifunctional flexible composite films remains a considerable challenge. This study employed vacuum-assisted filtration techniques combined with calcium ion cross-linking to create multifunctional MXene/sodium alginate/liquid metal (MSL) composite films exhibiting exceptional EMI shielding and strain sensing capabilities. The mechanical strength of the MSL composite films was optimized by implementing continuous hydrogen bonding and ionic interactions among MXene, sodium alginate, liquid metal (LM), and calcium ions, resulting in a tensile strength of 71.71 MPa. The composite film exhibits excellent electromagnetic absorption properties, resulting in an exceptional EMI shielding efficacy of 50.61 dB and a specific shielding effectiveness value of 7563 dB·cm2·g-1. This is due to the heterogeneous interface between MXene and LM nanoparticles. Furthermore, the composite film exhibits favorable electrothermal and photothermal conversion capabilities. The film can be a flexible sensor to detect human motion, contingent on the conductive network between MXene and LM. This research illustrates the potential of multifunctional MSL composite films for EMI shielding and human motion monitoring, offering a promising pathway for creating adaptable wearable electronics in challenging electromagnetic conditions.

Emerging engineered nanozymes: current status and future perspectives in cancer treatments.

Composite nanozymes are composed of enzymes with similar or different catalytic capabilities and have higher catalytic activity than a single enzyme. In recent years, composite nanozymes have emerged as novel nanomaterial platforms for multiple applications in various research fields, where they are used to produce oxygen, consume glutathione, or produce toxic reactive oxygen species (ROS) for cancer therapy. The therapeutic approach using composite nanozymes is known as chemo-dynamic therapy (CDT). Some composite nanozymes also show special photothermal conversion effects, enabling them to be combined with pioneering cancer treatments, such as photodynamic therapy (PDT), photothermal therapy (PTT) and sonodynamic therapy (SDT), and enhance the anti-cancer effects. In this study, the classification and catalytic performances of composite nanozymes are reviewed, along with their advantages and synthesis methods. Furthermore, the applications of composite nanozymes in the treatment of cancers are emphasized, and the prospective challenges in the future are discussed.

Exploring the feasibility and acceptance of huddinge online prolonged exposure therapy (HOPE) for severe and complex PTSD

ABSTRACT Background: Trauma-focused cognitive behavioural therapy such as prolonged exposure is considered firsthand choice for treatment of posttraumatic stress disorder (PTSD) but is seldom available in regular care. Digital therapy is proposed to bridge this gap, but its effectiveness for severe and complex PTSD is uncertain. The primary objective of the current study was to examine the feasibility, acceptability, and preliminary effects of digital therapist-guided prolonged exposure (Huddinge Online Prolonged Exposure; HOPE). Method: Thirty participants with moderate to severe PTSD, with the majority self-reporting complex PTSD symptoms, received HOPE over a ten-week period. Eighty percent of participants had been diagnosed with other psychiatric comorbidity by a mental health professional. Primary outcome was the feasibility and acceptability of treatment. Participants were repeatedly assessed using clinician- and self-rated outcome measures at baseline, during the treatment period, post-treatment, and at 1-month and 6-month follow-ups to estimate preliminary treatment effects. The Clinician Administered PTSD Scale version 5 (CAPS-5), administered by independent assessors, evaluated PTSD symptom severity. Results: HOPE proved feasible and effective, delivering evidence-based treatment content in a psychiatric outpatient setting with reduced therapist time. The treatment was well-tolerated, with no severe adverse events and a 17% dropout rate. Sixty-four percent completed the exposure-based portion of the treatment, and overall satisfaction measured by the Client Satisfaction Questionnaire was moderate. Furthermore, significant reductions in PTSD symptoms as assessed with the CAPS-5 (Cohen's d = 1.30 [95% CI −1.79 to −0.82]) at the primary endpoint 1 month which were sustained at the 6-month follow up. Conclusion: Altogether, this study indicate feasibility of treating severe and complex PTSD through a digital PE intervention, thereby building upon and extending previous research findings. Large-scale controlled trials are needed to further validate the specific effect and long-term benefits of HOPE. Trial registration: ClinicalTrials.gov identifier: NCT05560854.

Video Recording Technologies and Cameraman Auxiliary Equipment as an Integral Part of Achieving a Creative Idea in Audiovisual Art

The purpose of the research is to find out the development history of the technical component of audiovisual arts, namely the development of film and television cameras, video and sound recording devices, equipment for editing, colour correction and special effects; to study the components of the evolution of video recording technologies, the dependence of the possibilities of embodying creative ideas in audiovisual works on the current development of auxiliary camera equipment; to analyse the importance of the correct choice and use of the entire available range of shooting and auxiliary camera equipment by the operator. The research methodology is determined by the following methods: theoretical – for studying the relevant literature, scientific research and articles in professional periodicals; collecting and analysing information on the topic, generalisation and typification – for systematising technical and scientific material, selection and analysis – for studying the characteristics of filming and auxiliary equipment, generalising their impact on the implementation of the qualitative and creative components of the visual range, determining the interdependence of filming equipment and the latest technologies. The empirical method is used to describe the author’s experience of working as a cameraman using various filming and auxiliary equipment to create television content. Scientific novelty. For the first time, the influence of the development of camera equipment and auxiliary equipment on the possibility of implementing new expressive forms by the cameraman and achieving a unique pictorial character and style that will correspond to the creative director’s intention in an audiovisual work is analysed. Conclusions. In the course of the study, the components of the video recording technology development were identified; based on special technical publications and the author’s own practical experience, the author has highlighted in detail the dependence of the possibility of practical implementation of the creative idea on the availability of the necessary professional filming equipment, various specialised equipment and modern technologies.

Shooting Simulator “Inhibitor”: Special Effect Mathematical Support of Target Behaviour

Mathematical support and algorithms for implementing special effects oftarget active behavior and local subjects along with result analysis of performing exercise scenario for the optical-electronic shooting simulator «Inhibitor» developed at Institute of mechanics UdmFRC UB RAS and at Computer facilities department of Kalashnikov ISTU jointly with JSC «Kalashnikov» Concern», is described. A tactical and technical task is given for displaying wind-dependent local objects and fumes, to provide the realism of the targetbehavior (motion angles, defeats, return fire, evading close misses, occurrence, crawling, etc.), andarmored vehicleburning. In addition, the manager must receive complete information about the course of firing (time of firing and damage with respect totarget materialization, number of shots and errors, sight adjustment, points on target No. 4, etc.) and assess each student with control onexercise completion (magazine - shutter - fuse). It is necessary to calculate the aiming point at the moment of shooting and apply the projection of the rear sight and front sight to the target for each shot in order to control the grip, hold, aim and smooth descent skills. Theconducted studies of chromatic aberrations of special effects revealed factors affecting distortions and showed that the target situation meets the TTT requirements. The targetrealism with motion phases and angles, defeat (fall or burning), evasion of near misses, occurrence and return fire and reaction to the wind of local objects, as well as the completeness of operational informing of the leader was confirmed by military acceptance. The literature review showed the prospects for further research and development of electronic shooting simulators due to the improvement of computing tools and the development of software libraries in order to increase the accuracy of behavior simulation of the target environment and analyzing shooting results. It is necessary to expand the possibilities of special effectrealism of goals and reduce the cost, and, therefore, increase the competitiveness of electronic shooting simulatorsconstantly.

Средства репрезентации амбивалентного аспекта кинообраза в англоязычном кинодискурсе (на материале фильма “The Hunger Games: Catching Fire”)

The purpose of the study is to identify linguistic and extralinguistic means of representation that actualize the ambivalent aspect of the cinematic image of the main character in the film "The Hunger Games: Catching Fire." The article examines such basic means of representation used to create the image of Katniss Everdeen as metaphor, antithesis, visual components (character costumes, special effects) that give the cinematic image emotional and psychological depth and duality. The scientific novelty of the study is to determine the potential of the means of representing the ambivalent female cinematic image in the construction of images in the modern English-language film text in the light of their correlation with current trends in culture and society. As a result, it was found that the identified means of representation enhance the perception of the inconsistency and ambiguity of the heroine's image, reflecting her complex emotional and ideological struggle. Metaphors help to reveal the heroine's personal and social conflicts, making the film image multi-layered and rich in content. The antithesis highlights Katniss' inner conflict between her personal aspirations and the society's imposed expectations.

Effects of early sports specialization on landing and balance ability in female college basketball players

ABSTRACT Objectives Early specialization in a single sport from childhood is associated with an increased risk for acute and overuse injuries. Conversely, experience in multiple sports may be associated with improved neuromuscular control and performance. Currently, early sports specialization remains poorly researched in Japan. Therefore, this study aimed to clarify the relationship between early sports specialization and landing and balance ability in Japan. Methods Thirty-eight female college basketball players were included and divided into the early specialization and nonspecialization groups. Landing and balance ability was measured using the one-leg jump-landing test, and the Star Excursion Balance Test (SEBT) differences between the two groups were examined using unpaired t-test. Results Results showed no significant differences in SEBT between the two groups. In the one-leg jump-landing test, the vertical maximum ground reaction force and loading rate of the nondominant foot were significantly higher in the early specialization group than in the nonspecialization group. Conclusion Thus, in female college basketball players, early specialization may affect ground reaction forces and loading rate and may be a factor in developing acute and overuse injuries.

Features of Generation, Propagation and Application of Special Ultrasonic Impulses in Viscous Liquids

An exact numerical and approximate analytical description of solitary acoustic pulses with a large difference in spatial gradients of parameters in different directions has been obtained in viscous liquids using this small parameter. The method of special initial-boundary conditions obtained during analyzing the hydrodynamic equations has been applied to describe the peculiarities of this nonlinear phenomenon. Waves of this type exist in the presence of two- or three-dimensional inhomogeneity of the initial disturbances and retain a spatial structure along the direction of propagation when traveling long distances. At the same time, it is possible to regulate the pressure drop and the speed of the acoustic signal, which creates unique conditions for a special force effect or information transmission. The efficiency of their use in such processes as metal dissolution, solvent extraction and mass transfer under the conditions of resonance exposure of ultrasound was evaluated. Fine details of exciting the nonlinear impulse with the necessary properties have been analyzed to demonstrate a possible way to a new technology of successfully treating any different specimens, materials and constructions for a long distance between the source of radiation and the position of the treatment. The use of such pulses opens up new opportunities for remote acoustic force impact on various objects, as well as for the transmission of information.