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The purpose of this work is to reveal the mechanism of WO₄²⁻ on surface passivation for Q235 carbon steel in tungstate solution.

In Na₂WO₄ solutions with the different concentrations of WO₄²⁻, the spontaneous passivation occurred on the surface of Q235 carbon steel when the concentration of WO₄²⁻ was up to 0.13 mmol/L, which was attributed to the formations of the inner deposition film and the outer adsorption film on the Q235 surface under the action of WO₄²⁻.

The inner deposition film presented a two-layer microstructure: the inside layer was composed of Fe₂O₃ mainly, and the outside layer comprised Fe(OH)2•nH₂O, Fe(OH)3•nH₂O, FeWO₄ and Fe₂(WO₄)3.

Both FeWO₄ and Fe₂(WO₄)3 repaired the defects in the outside layer of the inner deposition film; however, the outer adsorption film played a more important role in the surface passivation than the inner deposition film did.

The purpose of this paper is to contribute to the corporate governance literature by examining the aggregate effect of board and audit committee characteristics on earnings management practices, particularly in the period following the introduction of the second edition of the Australian Securities Exchange (ASX) Corporate Governance Principles and Recommendations.

This paper begins by embarking on an extensive review of extant empirical research on boards of directors and audit committees. Then, the paper reports on the use of a quantitative analysis approach to specify the relationship between board and audit committee characteristics (introduced by the ASX Corporate Governance Council) and the level of absolute discretionary accruals as a proxy for earnings management.

The findings suggest that greater compliance with board and audit committee principles is linked to lower earnings management, indicating that deliberate structuring of boards and audit committees is an effective approach for enhancing a firm’s financial reporting quality and providing support for the efficacy of the second edition of principles and recommendations related to boards and audit committees suggested by the ASX Corporate Governance Council.

This study significantly extends the literature and has notable implications for financial reporting regulators, as the findings regarding the monitoring role of boards and audit committees should be beneficial for future revisions of corporate governance principles and recommendations.

This study focuses on the aggregate effect of board characteristics recommended by the Australian Corporate Governance Council on earnings management practices, and the results support the effectiveness of the board and audit committee characteristics recommended by the ASX Corporate Governance Council. New directions for future improvements to the principles and recommendations are identified.

Based on the base force element method, a two-dimensional random circle aggregate model with Monte Carlo principle is proposed to carry out research on softening curve in meso-level.

The meso-level structure of recycled concrete is considered as the five-phase materials composed of aggregate, old interfacial transition zone, old mortar, new interfacial transition zone and new mortar. A multi-polyline damage model is adopted to describe the nonlinear mechanical behavior of recycled concrete material. The destruction state of the element is determined by the first strength theory. The research studies on damage process of recycled concrete under the loading conditions of uniaxial tension were established using the base force element method.

The softening curves of recycled concrete are obtained, which are in good agreement with experiment results. Simulation results show that the macroscopic mechanical properties and failure mechanism can analyze more reasonably from mesoscopic structure. Besides that, it can be investigated from the numerical results of the size effect in recycled concrete through the mesoscopic heterogeneity. Furthermore, the form of aggregate distribution has influence on the crack path but little effect on the tensile strength of recycled concrete.

The results show that the base force element method has been successfully applied to the study of softening curve of recycled concrete under uniaxial tension.

The purpose of this paper is to present a two-dimensional (2D) model of the base force element method (BFEM) based on the complementary energy principle. The study proposes a model of the BFEM for arbitrary mesh problems.

The BFEM uses the base forces given by Gao (2003) as fundamental variables to describe the stress state of an elastic system. An explicit expression of element compliance matrix is derived using the concept of base forces. The detailed formulations of governing equations for the BFEM are given using the Lagrange multiplier method. The explicit displacement expression of nodes is given. To verify the 2D model, a program on the BFEM using MATLAB language is made and a number of examples on arbitrary polygonal meshes and aberrant meshes are provided to illustrate the BFEM.

A good agreement is obtained between the numerical and theoretical results. Based on the studies, it is found that the 2D formulation of BFEM with complementary energy principle provides reliable predictions for arbitrary mesh problems.

Due to the use of Lagrange multiplier method, there are more basic unknowns in the control equation. The proposed method will be improved in the future.

This paper presents a new idea and a new numerical method, and to explore new ways to solve the problem of arbitrary meshes.

The paper presents a 2D model of the BFEM using the complementary energy principle for arbitrary mesh problems.

This paper aims to propose the five-phase sphere equivalent model of recycled concrete, which can be used to deduce the theoretical formulas for the Poisson’s ratio and effective elastic modulus.

At a mesoscopic level, the equivalent model converts the interfacial layer, which consists of the new interfacial transition zone (ITZ), the old mortar and the old (ITZ), into a uniform equivalent medium. This paper deduces a strength expression for the interfacial transition zone at the microscopic level using the equivalent model and elastic theory. In addition, a new finite element method called the base force element method was used in this research.

Through numerical simulation, it was found that the mechanical property results from the five-phase sphere equivalent model were in good agreement with those of the random aggregate model. Furthermore, the proposed model agree on quite well with the available experimental data.

The equivalent model can eliminate the influence of the interfacial layer on the macroscopic mechanical properties, thereby improving the calculation accuracy and computational efficiency. The proposed model can also provide a suitable model for multi-scale calculations.

Fine-tuning pre-trained language models (PLMs), e.g. SciBERT, generally require large numbers of annotated data to achieve state-of-the-art performance on a range of NLP tasks in the scientific domain. However, obtaining fine-tuning data for scientific NLP tasks is still challenging and expensive. In this paper, the authors propose the mix prompt tuning (MPT), which is a semi-supervised method aiming to alleviate the dependence on annotated data and improve the performance of multi-granularity academic function recognition tasks.

Specifically, the proposed method provides multi-perspective representations by combining manually designed prompt templates with automatically learned continuous prompt templates to help the given academic function recognition task take full advantage of knowledge in PLMs. Based on these prompt templates and the fine-tuned PLM, a large number of pseudo labels are assigned to the unlabelled examples. Finally, the authors further fine-tune the PLM using the pseudo training set. The authors evaluate the method on three academic function recognition tasks of different granularity including the citation function, the abstract sentence function and the keyword function, with data sets from the computer science domain and the biomedical domain.

Extensive experiments demonstrate the effectiveness of the method and statistically significant improvements against strong baselines. In particular, it achieves an average increase of 5% in Macro-F1 score compared with fine-tuning, and 6% in Macro-F1 score compared with other semi-supervised methods under low-resource settings.

In addition, MPT is a general method that can be easily applied to other low-resource scientific classification tasks.

The purpose of this paper is to investigate the relation between various governance mechanisms and the transparency level by using a sample of the top 200 Chinese charity foundations on net assets.

Three types of governance forces are examined, including the board, the management and the capital providers. The Foundation Transparency Index (FTI), published by Chinese Foundation Center, is used as a proxy for the transparency level.

The evidences show that for the public foundations that can elicit fund from the public, providing compensation to the foundation managers could encourage them to increase the transparency level. Furthermore, the sophisticated donors also represent a useful governance force. For the non-public foundations that can only seek donors through private contacts, getting more members in their supervisory board and having more government grants are helpful in improving their transparency. The results are robust even after controlling for lagged FTI and other characteristics of foundations. And the transparency level is positively associated with the international connections for both types of foundations.

This research is based on a limited sample. The results can hardly generalize to the other smaller foundations. However, the results are still meaningful for to the legislators, regulators and managers of Chinese charity foundations. Because the result implies that the overseas donors are effective monitors that could improve the foundation transparency, the newly published law may weaken this governance force.

This is the first paper that studies the governance of Chinese charity foundations. By using a third-party index to proxy for the transparency, the results complement existing literature.