156,809 research outputs found
The accountability system for material misstatements and executive pay performance sensitivity: a quasi-natural experiment
No full textThis study examines the impact of the accountability system for material misstatements (ASMM) on the sensitivity of executive compensation to accounting earnings in China. Using a difference-in-differences model, we find that the ASMM significantly decreases the sensitivity of executive compensation to accounting earnings, which we attribute to the monitoring and unintended effects of the ASMM. As executives’ cost to manage reported earnings for more bonuses is significantly heightened by the ASMM, their high compensation sensitivity to reported earnings, which contain earnings management, reduces. The unintended consequence is that executives’ risk aversion is also incentivized to preserve performance pay while the ASMM restricts earnings management, and boards reduce executives’ compensation sensitivity to accounting earnings to encourage their risk taking. These phenomena are more pronounced in companies with high agency conflict, audited by non-Big 4 auditors, and less followed by analysts. The results indicate that corporate governance reforms that introduce personal responsibilities in China can improve the accuracy of accounting earnings but decrease the efficiency of assessing executive hard work. The board reacts to this change by increasing the role of stock returns in executive compensation contracts. This is consistent with the view that the principal dynamically adjusts executive compensation contracts to make them incentive compatible (Tirole and Laffont, 1988; Hall and Knox, 2004; He, 2011). Our study provides critical implications for the importance of institutional environments to impact governance reforms in emerging markets and beyond
Nguyễn Cao Binh video oral history interview and transcript
No full textThis recording and transcript form part of a collection of oral history interviews conducted by the Vietnamese American Heritage Foundation and donated to the Chao Center for Asian Studies at Rice University. This collection includes video recordings of interviews with Vietnamese Americans native to or living in Texas. This interview forms part of the national 500 Oral Histories Project conducted by the Vietnamese American Heritage Foundation.Nguyen Cao Binh was born in South Vietnam. He and his family moved to Saigon at the age of 8. He moved to the United States in 1981, to Houston, TX until the time of his interview. His current occupation is that of a machinist. He has two children: a 16 year-old and a 14 year-old. He has been married for 25 years. Nguyen Cao Binh explains that his name came from a saying his great-grandfather used to say and that his birthplace was at a high altitude. When asked about his fondest memories about his childhood, Nguyen Cao Binh recalls his time in school and his friends, with whom he still keeps in contact. His family encouraged the pursuit of an education. He also recounts how he met his wife in America
Oral History of Hiep Cao Nguyen
No full textAn oral history with Mr. Hiep Cao Nguyen, an artist, teacher and found of the Circle Painting. He graduated with a BS in fine arts, and a master in Arts Education. The goal of this oral is history is to document his experiences in Vietnam and in America. He is a 1/1.5 generation Vietnamese American. We covered topics of migration, family, culture and assimilation. He currently is involved in circle painting and goes on trips to bring his art and project to different people all around the world.Recorded Digitall
Phortica FLOCCIPES CAO & CHEN 2009, SP. NOV.
No full textPHORTICA FLOCCIPES CAO & CHEN SP. NOV. (FIGS 1, 8, 13–15) Material examined: Holotype male, CHINA: Dajiuhu, Shennongjia, Hubei, 3.viii.2005, H. W. Chen (SCAU, No. 120020). Paratypes: CHINA: four males, three females, same data as holotype except 3–5.viii.2005, H. Z. Cao, H. W. Chen, and M. F. Xu (one male and one female in KIZ; the rest in SCAU, Nos 120021–25); two males, two females, Miyaluo, Lixian, Sichuan, 8–10.ix.2005, M. F. Xu and H. L. Cao (SCAU, Nos 120026–29). Description: Male and female. Head: frons black, with grey pollinosity. Thorax: scutum almost black, with grey pollinose pattern. Scutellum black, with a pair of yellow patches submedially. Legs: hind tibiae with three black rings, three irregular rows of suberect setae on ventral surface, which are slightly shorter than tibia width (Fig. 2A), apically with one long curved seta (Fig. 2B). All fourth and fifth tarsomeres black, the rest grey-yellow. Male terminalia: cercus with two strong setae (Fig. 14). Surstylus medially protrudent, with two rows of about seven to eight prensisetae, apically round, with four prensisetae (Fig. 14). Paramere submedially with three small processes, two of them with sensillum, apically with one sensillum; basal process with fine sawteeth (Fig. 15). A KEY TO SPECIES OF THE PHORTICA HANI SPECIES COMPLEX (MALES) 1. Arista with only short dorsal branches; wing R 4+5 and M 1 veins nearly parallel; fifth sternite notched posteromedially; cercus ventrally with two to three long, strong setae; paramere with one spike-like process basally; aedeagus nearly membranous (Phortica hani complex)..........................................................................................2 2. Hindleg tibia lacking a long seta apically (males only known); surstylus with one prensiseta apically; basal spike-like process of paramere lacking fine sawteeth............................................................................... 3 – Hindleg tibia with a long seta apically; surstylus apically with two prensisetae at least; basal process of paramere with fine sawteeth.............................................................................................................................4 3. Surstylus apically truncate; cercus ventrally with three long setae......................................................................................................................................................... Phortica longicauda Cao & Chen sp. nov. – Surstylus apically pointed; cercus ventrally with two long setae......... Phortica longiseta Cao & Chen sp. nov. 4. Hindleg tibia apically with one row of short, scopiform setae on ventral surfaces (male only known); surstylus with two prensisetae apically.................................................................. Phortica panda Cao & Chen sp. nov. – Hindleg tibia lacking scopiform setae apically; surstylus with three prensisetae at least................................5 5. Hindleg tibiae with three black rings and two to three rows of suberect setae on ventral surface, lacking long setae on posteroventral surface; surstylus not covered by epandrium..................................................................6 – Hindleg tibiae with two rings, lacking fringe-like setae on ventral surface, with one row of long setae on posteroventral surface, surstylus covered by epandrium........................................................................... 7 6. Fringe-like setae of hindleg tibiae as long as 1.5¥ of tibia width; surstylus medially not protrudent, with two prensisetae.................................................................................................. Phortica hani (Zhang & Shi) – Fringe-like setae of hindleg tibiae shorter than tibia width; surstylus medially protrudent, with seven to eight prensisetae arranged in two rows.................................................. Phortica floccipes Cao & Chen sp. nov. 7. Scutellum orange-brown, black along margin; hindleg tibia basally to apically with one row of about 11 long setae on anteroventral surface which are about as long as the tibia width......................................................................................................................................................... Phortica hirtotibia Cao & Chen sp. nov. – Scutellum entirety blackish; hind tibiae distally with one row of about eight strong setae on anteroventral surface, most of which are shorter than the tibia width............................. Phortica pinguiseta Cao & Chen sp. nov. A KEY TO PHORTICA HANI SPECIES COMPLEX BASED ON ND2 AND COI SEQUENCES In the following key to seven species of the P. hani complex, character statuses at diagnostic sites were compared between a given pair of taxa. Each status depiction starts with a letter denoting its affiliated gene (N: ND2; C: COI), followed by a number (in subscript) indicating the site positions in the sequences of the affiliated gene, and then by the codon position of the site (in parentheses and in subscript), the nucleotide type (after a colon), and the corresponding amino acid type (after a slash, all shown by standard three-letter abbreviations). No character was found to diagnose between P. floccipes and P. panda based on their ND2 or COI sequences. 1. N 330 (3rd): A/Leu; N 627 (3rd): A/Leu; N 919 (1st): A/Met; C 204 (3rd): A/Val; C 534 (3rd): T/Arg; C 574 (1st): C/Leu; C 627 (3rd): T/Thr; C 705 (3rd): T/Phe; C819 (3rd):T/Tyr; C 894 (3rd): C/Asp; C1002 (3rd): A/Pro................................................................................2 – N330 (3rd): T/Phe; N627 (3rd): T/Phe; N919 (1st): G/Val; C204 (3rd): T/Val; C534 (3rd): A/Arg; C574 (1st): T/Leu; C627 (3rd): A/Thr; C705 (3rd): C/Phe; C819 (3rd): C/Tyr; C 894 (3rd): T/Asp; C1002 (3rd): G/Pro.............................................................................. 4 2. N292 (1st): G/Val; N605 (2nd): C/Thr; N996 (3rd): A/Met; C72 (3rd): C/Ala; C279 (3rd): T/Pro; C402 (3rd): C/Ile; C573 (3rd): T/Phe; C756 (3rd): T/Ile; C805 (1st): C/Leu; C1083 (3rd): C/Val; C1201 (1st): T/Leu; C1335 (3rd): T/Tyr........................................................................................................................................................... Phortica longiseta Cao & Chen sp. nov. – N 292 (1st): A/Met; N 605 (2nd): T/Ile; N 996 (3rd): T/Ile; C 72 (3rd): T/Ala; C 279 (3rd): C/Pro; C 402 (3rd): T/Ile; C 573 (3rd): C/Phe; C 756 (3rd): C/Ile; C805 (1st): T/Leu; C1083 (3rd): T/Val; C1201 (1st): C/Leu; C1335 (3rd): C/Tyr................................................................... 3 3. N144 (3rd): C/Asn; N333 (3rd): T/His; C1023 (3rd): A/Gly; C1089 (3rd): T/Ile........... Phortica pinguiseta Cao & Chen sp. nov. – N144 (3rd): T/Asn; N333 (3rd): C/His; C1023 (3rd): G/Gly; C1089 (3rd): C/Ile............ Phortica hirtotibia Cao & Chen sp. nov. 4. N441 (3rd): A/Lys; N444 (3rd): T/Pro; N795 (3rd): A/Gln; N810 (3rd): C/Asn; C201 (3rd): A/Met; C456 (3rd): T/Gly; C474 (3rd): A/Gly; C537 (3rd): A/Met; C 648 (3rd): C/Ser; C 747 (3rd): T/Phe............................................................................................................................................... Phortica floccipes Cao & Chen sp. nov. / Phortica panda Cao & Chen sp. nov. – N 441 (3rd): G/Lys; N 444 (3rd): C/Pro; N 795 (3rd): G/Gln; N 810 (3rd): T/Asn; C 201 (3rd): G/Met; C 456 (3rd): A/Gly; C 474 (3rd): G/Gly; C 537 (3rd): G/Met; C648 (3rd): T/Ser; C747 (3rd): C/Phe.....................................................................................................5 5. N405 (3rd): C/Ile; N 603 (3rd): C/Phe; N651 (3rd): C/Thr; N774 (3rd): T/Pro; N915 (3rd): T/Asn; C513 (3rd): C/Ala; C594 (3rd): T/Pro; C855 (3rd): G/Val; C1218 (3rd): A/Lys.................................................................................... Phortica hani (Zhang & Shi) – N405 (3rd): T/Ile; N 603 (3rd): T/Phe; N651 (3rd): T/Thr; N774 (3rd): A/Pro; N915 (3rd): C/Asn; C513 (3rd): T/Ala; C594 (3rd): G/Pro; C855 (3rd): T/Val; C 1218 (3rd): G/Lys............................................................... Phortica longicauda Cao & Chen sp. nov. Measurements: BL = 3.70 mm in holotype (range in four male and five female paratypes: 3.50–4.20); ThL = 1.75 mm (1.60–2.00); WL = 3.30 mm (3.05– 3.60); WW = 1.35 mm (1.30–1.75). Indices: arb = 3/0 (3–6/0), adf = 0.79 (0.53–0.79), flw = 1.64 (1.54–2.00), FW/HW = 0.50 (0.49–0.53), ch/o = 0.13 (0.12–0.14), prorb = 1.21 (1.00–1.33), rcorb = 0.52 (0.38–0.53), vb = 0.36 (0.32–0.59), dcl = 0.52 (0.49– 0.62), presctl = 0.44 (0.44–0.57), sctl = 1.05 (1.03– 1.07), sterno = 0.81 (0.65–0.94), orbito = 1.70 (1.46–1.67), dcp = 0.26 (0.19–0.30), sctlp = 0.87 (0.72– 0.96), C = 2.54 (2.57–3.24), 4c = 1.37 (1.07–1.26), 4v = 2.50 (2.25–2.65), 5x = 0.88 (0.68–1.10), ac = 2.25 (1.69–2.08), M = 0.65 (0.49–0.76), C3F = 0.56 (0.43– 0.60). Etymology: A combination of the Latin words floccus and pes, referring to the hindleg tibia with suberect setae. Distribution: China (Hubei, Sichuan). A KEY TO SPECIES OF THE PHORTICA HANI SPECIES COMPLEX (MALES) 1. Arista with only short dorsal branches; wing R 4+5 and M 1 veins nearly parallel; fifth sternite notched posteromedially; cercus ventrally with two to three long, strong setae; paramere with one spike-like process basally; aedeagus nearly membranous (Phortica hani complex)..........................................................................................2 2. Hindleg tibia lacking a long seta apically (males only known); surstylus with one prensiseta apically; basal spike-like process of paramere lacking fine sawteeth............................................................................... 3 – Hindleg tibia with a long seta apically; surstylus apically with two prensisetae at least; basal process of paramere with fine sawteeth.............................................................................................................................4 3. Surstylus apically truncate; cercus ventrally with three long setae......................................................................................................................................................... Phortica longicauda Cao & Chen sp. nov. – Surstylus apically pointed; cercus ventrally with two long setae......... Phortica longiseta Cao & Chen sp. nov. 4. Hindleg tibia apically with one row of short, scopiform setae on ventral surfaces (male only known); surstylus with two prensisetae apically.................................................................. Phortica panda Cao & Chen sp. nov. – Hindleg tibia lacking scopiform setae apically; surstylus with three prensisetae at least................................5 5. Hindleg tibiae with three black rings and two to three rows of suberect setae on ventral surface, lacking long setae on posteroventral surface; surstylus not covered by epandrium..................................................................6 – Hindleg tibiae with two rings, lacking fringe-like setae on ventral surface, with one row of long setae on posteroventral surface, surstylus covered by epandrium........................................................................... 7 6. Fringe-like setae of hindleg tibiae as long as 1.5¥ of tibia width; surstylus medially not protrudent, with two prensisetae.................................................................................................. Phortica hani (Zhang & Shi) – Fringe-like setae of hindleg tibiae shorter than tibia width; surstylus medially protrudent, with seven to eight prensisetae arranged in two rows.................................................. Phortica floccipes Cao & Chen sp. nov. 7. Scutellum orange-brown, black along margin; hindleg tibia basally to apically with one row of about 11 long setae on anteroventral surface which are about as long as the tibia width......................................................................................................................................................... Phortica hirtotibia Cao & Chen sp. nov. – Scutellum entirety blackish; hind tibiae distally with one row of about eight strong setae on anteroventral surface, most of which are shorter than the tibia width............................. Phortica pinguiseta Cao & Chen sp. nov.Published as part of He, Xiaofang, Gao, Jianjun, Cao, Huazhi, Zhang, Xiaolei & Chen, Hongwei, 2009, Taxonomy and molecular phylogeny of the Phortica hani species complex (Diptera: Drosophilidae), pp. 359-372 in Zoological Journal of the Linnean Society 157 (2) on pages 362-364, DOI: 10.1111/j.1096-3642.2009.00516.x, http://zenodo.org/record/468781
Hishimonus ventralis Cai & He 2001
No full textventralis Cai & He, 2001 Distribution: China (Zhejiang).Published as part of Cao, Wenjun & Xing, Jichun, 2022, Japananoides, a new leafhopper genus from China (Hemiptera: Cicadellidae: Deltocephalinae), pp. 345-354 in Zootaxa 5154 (3) on page 347, DOI: 10.11646/zootaxa.5154.3.7, http://zenodo.org/record/664481
He Gongzan yi shu [6 juan
No full textFu Xi ting sheng cao 1 juan za yan 1 juan He Sen zhuan.Imprint date from preface.[1-2] Chun qiu gong yang zhu shu zhi yi -- [3] Qian hou Han shu zhu kao zheng Hai tuo hua guan wen ji -- [4] Hai tuo hua guan shi : 3 juan Xi ting sheng cao Xi ting za yan Xian shi shi lue.Mode of access: Internet
Phortica PINGUISETA CAO & CHEN 2009, SP. NOV.
No full textPHORTICA PINGUISETA CAO & CHEN SP. NOV. (FIGS 4, 18, 19) Material examined: Holotype male, CHINA: Weixi, Shangrila, Yunnan, 27.vii.2004, HW Chen (SCAU, No. 120003). Description: Male. Head: frons villiform black. Thorax: scutum and scutellum blackish, with dense silver-grey pollinose pattern. Legs: hind tibia with two black rings (Fig. 4); distally with one row of about eight strong setae on anteroventral surface, most of which are shorter than tibiae width (Fig. 4C), basally with eight thin, long setae on posterior surface, these longer than 1.5 times the tibiae width (Fig. 4D), apically with one long seta (Fig. 4B). All fifth tarsomeres black, the rest grey-yellow. Male terminalia: epandrium much elongated ventral margin, covered with surstylus (Fig. 18). Cercus with three strong setae (Fig. 18). Surstylus with about seven prensisetae apically (Fig. 18). Paramere with one process submedially, lacking sensilla; basal process with fine sawteeth (Fig. 19). Measurements: BL = 3.36 mm in holotype; ThL = 1.90 mm; WL = 3.25 mm; WW = 1.35 mm. Indices: arb = 3/0, adf = 0.58, flw = 1.83, FW/HW = 0.50, ch/o = 0.14, prorb = 1.14, rcorb = 0.39, vb = 0.24, dcl = 0.54, presctl = 0.51, sctl = 1.08, sterno = 0.85, orbito = 1.73, dcp = 0.33, sctlp = 1.04, C = 2.63, 4c = 1.46, 4v = 2.80, 5x = 0.94, ac = 2.07, M = 0.68, C3F = 0.54. Etymology: A combination of the Latin words pinguis and setea meaning strong setae, referring to the cercus with setae ventrally. Distribution: China (Yunnan).Published as part of He, Xiaofang, Gao, Jianjun, Cao, Huazhi, Zhang, Xiaolei & Chen, Hongwei, 2009, Taxonomy and molecular phylogeny of the Phortica hani species complex (Diptera: Drosophilidae), pp. 359-372 in Zoological Journal of the Linnean Society 157 (2) on pages 366-367, DOI: 10.1111/j.1096-3642.2009.00516.x, http://zenodo.org/record/468781
Phortica HIRTOTIBIA CAO & CHEN 2009, SP. NOV.
No full textPHORTICA HIRTOTIBIA CAO & CHEN SP. NOV. (FIGS 3, 9, 16, 17) Material examined: Holotype male, CHINA: Maoniuhe, Danba, Sichuan, 15.ix.2005, HW Chen (SCAU, No. 120031). Paratypes: 23 males, five females, same data as holotype except 15–16.ix.2005, H. L. Cao, H. W. Chen, and M. F. Xu (three males, two females in KIZ; the rest in SCAU, Nos 120032-54). Description: Male and female. Head: frons almost black. Face black on upper part, orange-brown on lower part. Thorax: blackish, with silver-grey pollinose pattern. Scutellum orange-brown, black along margin, with silver-grey pollinosity. Legs: hind tibia with two black rings, one row of about 11 long setae on anteroventral surface which are about as long as the tibia width (Fig. 3C), basally with six thin, long setae on posteroventral surface that are 1.5 times longer than the tibia width (Fig. 3D); apically with one long seta (Fig. 3B). All fifth tarsomeres black, the rest grey-yellow. Male terminalia: epandrium with much elongated ventral margin, covering surstylus (Fig. 16). Cercus with three strong setae (Fig. 16). Surstylus with four prensisetae apically (Fig. 16). Paramere submedially with one small process bearing one sensillum, apically with one sensillum; basal process with fine sawteeth (Fig. 17). Measurements: BL = 3.85 mm in holotype (range in four male paratypes: 3.60–4.50); ThL = 1.70 mm (1.80–2.00); WL = 3.50 mm (3.45–3.80); WW = 1.50 mm (1.45–1.55). Indices: arb = 4/0 (4–7/0), adf = 0.67 (0.50– 0.78), flw = 1.83 (1.57–1.92), FW/HW = 0.51 (0.50– 0.52), ch/o = 0.12 (0.11–0.15), prorb = 1.32 (1.17–1.55), rcorb = 0.43 (0.39–0.55), vb = 0.50 (0.39–0.55), dcl = 0.55 (0.45–0.54), presctl = 0.55 (0.46–0.56), sctl = 1.23 (1.03–1.10), sterno = 0.78 (0.80–0.90), orbito = 1.73 (1.50–1.80), dcp = 0.32 (0.25–0.35), sctlp = 0.95 (0.91– 1.05), C = 2.70 (2.33–2.65), 4c = 1.11 (1.19–1.50), 4v = 2.13 (2.20–3.00), 5x = 0.79 (0.55–0.97), ac = 1.90 (1.80–2.00), M = 0.50 (0.37–0.77), C3F = 0.51 (0.47–0.58). Etymology: A combination of the Latin words hirtus and tibia, referring to the hindleg tibia with long setae. Distribution: China (Sichuan).Published as part of He, Xiaofang, Gao, Jianjun, Cao, Huazhi, Zhang, Xiaolei & Chen, Hongwei, 2009, Taxonomy and molecular phylogeny of the Phortica hani species complex (Diptera: Drosophilidae), pp. 359-372 in Zoological Journal of the Linnean Society 157 (2) on pages 364-366, DOI: 10.1111/j.1096-3642.2009.00516.x, http://zenodo.org/record/468781
Process Optimization for Ethyl Ester Production in Fixed Bed Reactor Using Calcium Oxide Impregnated Palm Shell Activated Carbon (CaO/PSAC)
No full textThe continuous production of ethyl ester was studied by using a steady-state fixed bed reactor (FBR). Transesterification of palm stearin (PS) and waste cooking palm oil (WCPO) with ethanol in the presence of calcium oxide impregnated palm shell activated carbon (CaO/PSAC) solid catalyst was investigated. This work was determined the optimum conditions for the production of ethyl ester from PS and WCPO in order to obtain fatty acid ethyl ester (FAEE) with the highest yield. The effects of reaction variables such as residence time, ethanol/oil molar ratio, reaction temperature, catalyst bed height and reusability of catalyst in a reactor system on the yield of biodiesel were considered. The optimum conditions were the residence time 2-3 h, ethanol/oil molar ratio 16-20, reaction temperature at 800C, and catalyst bed height 300 mm which yielded 89.46% and 83.32% of the PS and WCPO conversion, respectively. CaO/PSAC could be used repeatedly for 4 times without any activation treatment and no obvious activity loss was observed. It has potential for industrial application in the transesterification of triglyceride (TG). The fuel properties of biodiesel were determine
Brief Analysis of the Image of Cao Cao in Mao Zonggang’s “Sanguozhi Yanyi”
No full textpdfThis essay analyzes the criticisms given to Cao Cao’s words and deeds in Mao Zonggang’s “Sanguozhi Yanyi” and examines how the image of Cao Cao was formed.
In particular, he cites examples of objectively justifiable acts that are given a bad reputation simply because they were committed by Cao Cao, and points out that the evaluation of Cao Cao is highly biased.
As a result, Cao Cao’s position as a villain is further strengthened, while Guan Yu’s actions are praised, and he concludes that this is because “Sanguozhi Yanyi” is a novel with the idea that actions based on personal justice should be valued
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