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    1706 research outputs found

    T.S. Eliot, Samuel Beckett, and Women’s Predicament

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    Tuning pi-Acceptor/sigma-Donor Ratio of the 2-Isocyanoazulene Ligand: Non-Fluorinated Rival of Pentafluorophenyl Isocyanide and Trifluorovinyl Isocyanide Discovered

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    Isocyanoazulenes (CNAz) constitute a relatively new class of isocyanoarenes that offers rich structural and electronic diversification of the organic isocyanide ligand platform. This article considers a series of 2-isocyano-1,3-X2-azulene ligands (X = H, Me, CO2Et, Br, and CN) and the corresponding zero-valent complexes thereof, [(OC)5Cr(2-isocyano-1,3-X2-azulene)]. Air- and thermally stable, X-ray structurally characterized 2-isocyano-1,3-dimethylazulene may be viewed as a non-benzenoid aromatic congener of 2,6-dimethyphenyl isocyanide (2,6-xylyl isocyanide), a longtime “workhorse” aryl isocyanide ligand in coordination chemistry. Single crystal X-ray crystallographic {Cr–CNAz bond distances}, cyclic voltametric {E1/2(Cr0/1+)}, 13C NMR {δ(13CN), δ(13CO)}, UV-vis {dπ(Cr) → pπ*(CNAz) Metal-to-Ligand Charge Transfer}, and FTIR {νN≡C, νC≡O, kC≡O} analyses of the [(OC)5Cr(2-isocyano-1,3-X2-azulene)] complexes provided a multifaceted, quantitative assessment of the π-acceptor/σ-donor characteristics of the above five 2-isocyanoazulenes. In particular, the following inverse linear relationships were documented: δ(13COtrans) vs. δ(13CN), δ(13COcis) vs. δ(13CN), and δ(13COtrans) vs. kC≡O,trans force constant. Remarkably, the net electron withdrawing capability of the 2-isocyano-1,3-dicyanoazulene ligand rivals those of perfluorinated isocyanides CNC6F5 and CNC2F3

    Temperature Uncertainty Analysis of Injection Mechanism Based on Kriging Modeling

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    A kriging modeling method is proposed to conduct the temperature uncertainty analysis of an injection mechanism in squeeze casting. A mathematical model of temperature prediction with multi input and single output is employed to estimate the temperature spatiotemporal distributions of the injection mechanism. The kriging model applies different weights to the independent variables according to spatial location of sample points and their correlation, thus reducing the estimation variance. The predicted value of the kriging model is compared with the sample data at the corresponding position to investigate the influence of the temperature uncertainty of the injection mechanism on the injection process including friction. The results indicate that the significant error is observed at a few sample points in the early injection due to the impact of the uncertainty facts. The variance mean and standard deviation obtained by the model calibrated by experimental samples reduce largely in comparison to those obtained from the initial kriging model. This study indicates that model calibration produces more accurate prediction

    Do Accounting Researchers Investigate Topics of Interest to Accounting Practitioners? Preliminary Evidence

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    ABSTRACT Purpose- After several attempts that extended over two years, in 2017 the U.S. Federal Trade Commission approved Walgreens’ proposal to buy nearly half of Rite Aid stores. The two companies were in the same line of business making the merger fall in the category of horizontal mergers. The main benefits of horizontal mergers are cost savings from improved operational efficiency and superior bargaining power with respect to suppliers. Using annual financial statements, we examined the performance of Walgreens and Rite Aid over the four-year period since the acquisition of Rite Aid stores by Walgreens. The examination is useful because the Federal Trade Commission was not in favor of Walgreens’ earlier proposal to merge completely with Rite Aid, but later allowed it to buy almost half of Rite Aid stores. The present study examines whether the revised proposal benefitted both Walgreens and Rite Aid. Methodology- We collected annual financial statement data of the two companies from Mergent database and analyzed the common size statements and the relevant financial ratios. Findings- Analysis of profitability ratios indicate profit margins (gross as well as net) continued to decrease for both companies even after the acquisition. Both companies showed improved operational effeciency as reflected in Inventory turnover and employee productivity, but Walgreens had a superior performance. Conclusion- Only four years have passed since Walgreens acquired Rite Aid stores. Our analysis of the limited data indicates that Walgreen seems to have benefitted more from the deal. Rite Aid, by selling about 46% of its stores to Walgreens in 2017, became a much smaller company. The smaller size did not affect the cost of inventory or financing, but its profitability did not improve.https://blog.samnational.org/2020/06/04/do-accounting-researchers-investigate-topics-of-interest-to-accounting-practitioners-preliminary-evidence/<br

    Ralph Azham #4: The Dying Fire

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    When Ralph and his close companions, the religious mage Yassou and the lie-detecting thief Zania, encounter a group of immortals, Ralph finds himself with more in common with his enemy, Vam Syrus, than he ever realized. Ralph Azham’s path as the Chosen One ends here one way or the other. Will he fulfill his dark prophecy? Answers will be revealed when Ralph Azham is forced to make decisions that not only impact the people he loves, but the safety of the entire kingdom of Astolia. These are the climatic concluding chapters of this sprawling fantasy tale full of magic, knights, castles, angry ghost hordes, and deadpan humor, from legendary comic creator Lewis Trondheim

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