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The purpose of this paper is to investigate whether aggressive pro forma earnings-reporting firms are difficult in relation to signalling sufficient intellectual capital (IC), and how the market reacts to aggressive pro forma earnings reporting.

Content analysis of 610 annual reports of Australian firms listed on the Australian Securities Exchange 200 is used to obtain IC information. Fixed-effects logistic and ordinary least squares (OLS) regressions are used to examine the hypotheses.

The study finds that aggressive pro forma earnings reporting is negatively and significantly associated with sufficient IC disclosure. Moreover, this paper finds that investors react favourably to aggressive pro forma earnings reporting, and believe that pro forma earnings have greater incremental value-relevance information than statutory earnings.

The coding framework used in this study comprises 33 IC items. Other studies have used coding frameworks comprising fewer or more varied IC items. Therefore, when comparing the results of this and other studies, the interpretation of the findings must recognise the differences in approach.

Sufficient IC disclosure may help investors to distinguish high-reporting-quality firms and low-reporting-quality firms. The paper demonstrates that aggressive pro forma earnings-reporting firms, which are low-reporting-quality firms, are less likely to disclose sufficient IC.

This paper is the first to examine the relationship between aggressive pro forma reporting and IC disclosure. Moreover, this paper built a theoretical framework based on signalling theory to develop research hypotheses, which extend the research on IC underpinned by signalling theory.

The purpose of this paper is to propose a novel non-probabilistic reliability-based topology optimization (NRBTO) method for continuum structural design under interval uncertainties of load and material parameters based on the technology of 3D printing or additive manufacturing.

First, the uncertainty quantification analysis is accomplished by interval Taylor extension to determine boundary rules of concerned displacement responses. Based on the interval interference theory, a novel reliability index, named as the optimization feature distance, is then introduced to construct non-probabilistic reliability constraints. To circumvent convergence difficulties in solving large-scale variable optimization problems, the gradient-based method of moving asymptotes is also used, in which the sensitivity expressions of the present reliability measurements with respect to design variables are deduced by combination of the adjoint vector scheme and interval mathematics.

The main findings of this paper should lie in that new non-probabilistic reliability index, i.e. the optimization feature distance which is defined and further incorporated in continuum topology optimization issues. Besides, a novel concurrent design strategy under consideration of macro-micro integration is presented by using the developed RBTO methodology.

Uncertainty propagation analysis based on the interval Taylor extension method is conducted. Novel reliability index of the optimization feature distance is defined. Expressions of the adjoint vectors between interval bounds of displacement responses and the relative density are deduced. New NRBTO method subjected to continuum structures is developed and further solved by MMA algorithms.

Current policies and research on carbon emissions focus on operational emission but overlook the importance of embodied and user-transport emissions in residential buildings. This study built a comprehensive framework to assess the impact of life-cycle carbon emissions on different in-building open public spaces (open roof, open vertical garden, and open ground floor) in affordable housing.

A parametric model of a typical affordable housing building in Shanghai, China was constructed and 36 variations of open public spaces studied. Embodied, operational, and user-transport carbon emissions were quantified over 50 years.

The results show that the life-cycle carbon emissions decrease with the application of the open public space. In addition, the paper found that the carbon reduction due to user transport is seven times higher than the carbon increment due to construction and over long-term operation.

This paper provides quantitative evidence for carbon emissions and in-building open public spaces, and the authors suggest taking multiple aspects into account in addition to the structure of the building is crucial to sustainable building development.

Tracking trends in new technology funding patterns is essential for venture scaling. The emerging advanced digital technologies (ADT) such as virtual reality (VR), artificial intelligence (AI), blockchain and Internet-of-things (IoT) promote business innovation adaptations, and in turn, reshape the industrial landscape. To attract nascent funding for such prospective projects among the public, well-articulated project pitches that are equipped with effective marketing communication convey the projects' importance and marketability. Specifically, when the entrepreneurs and the crowdfunding platform users interact via different types of crowdfunding platforms, pitch framing, including the signaling of ADT terms, project location and fundraising goal, becomes imperative to help facilitate crowdfunding success.

Drawing on data collected from six leading US-based equity and reward-based crowdfunding platforms in 2020, an empirical study was performed. Using the text analysis approach, the authors examined the positive effects of incorporating technology orientation on crowdfunding success. While the effect between the project description's signaling of geographic location, fundraising goal and articulation style on fundraising success, while controlling for project and platform characteristics.

The results suggested that the technology-orientated projects are more likely to achieve better fundraising outcomes. Taking crowdfunding platform types, project locations, minimum fundraising goals and articulation with analytical and authentic into consideration, the results still hold.

Building on the theoretical framework of signaling theory, the authors consider the crowdfunding-specific contextual factors to enhance the understanding of the positivity impact of technology orientation. By such addition, it facilitates more effective strategic composition of entrepreneurs' fundraising conversations.

The purpose of this paper is to improve the crashworthiness of aircraft by using the strut system as an energy absorption device without redesigning other components.

The novel strut system consists of metal stepped thin-walled tubes and articulated connecting hinges. The strut is suffering axial load during impact process for rotating of hinges, and the metal stepped tube has an inversion failure behaviour.

The metal stepped tube has lower initial impact load and more stable failure behaviour. The geometrical factors have a great influence on the impact load and energy absorption efficiency. The best length ratio between upper and lower sections is about 2:1 and 1:1 for the metal stepped circular and square tubes, respectively.

The metal stepped tube with inversion mechanism is suitable for aircraft strut system to improve crashworthiness performance.

A new strut system is provided using metal inversion failure stepped tubes and articulated connecting hinges to improve crash worthiness of aircraft.

This paper aims to study the breakdown, oscillation and vanishing of the discharge channel and its influence on crater formation with simulation and experimental methods. The experiment results verified the effect of the oscillating characteristics of the discharge channel on the shape of the crater.

A mathematical model that considers the magnetohydrodynamics (MHD) and the discharge channel oscillation was established. The micro process of discharging based on magnetic-fluid coupling during electrical discharge machining (EDM) was simulated. The breakdown, oscillation and vanishing stage of the discharge channel were analyzed, and the crater after machining was obtained. Finally, a single-pulse discharge experiment during EDM was conducted to verify the simulation model.

During the breakdown of the discharge channel, the electrons move towards the center of the discharge channel. The electrons at the end diverge due to the action of water resistance, making the discharge channel appear wide at both ends and narrow in the middle, showing the pinch effect. Due to the mutual attraction of electrons and positive ions in the channel, the transverse oscillation of the discharge channel is shown on the micro level. Therefore, the position of the discharge point on the workpiece changes. The longitudinal oscillation in the discharge channel causes the molten pool on the workpiece to be ejected due to the changing pressure. The experimental results show that the shape of the crater is similar to that in the simulation, which verifies the correctness of the simulation results and also proves that the crater generated by the single pulse discharge is essentially the result of the interaction between transverse wave and longitudinal wave.

In this paper, the simulation of the discharge breakdown process in EDM was carried out, and a new mathematical model that considers the MHD and the discharge channel oscillation was established. Based on the MHD module, the discharge breakdown, oscillation and vanishing stages were simulated, and the velocity field and pressure field in the discharge area were obtained.

This study aims to provide a more complete picture of blockchain development by combining numerous methodologies with diverse data sources, such as academic papers and news articles. This study displays the developmental status of each subject based on the interrelationships of each topic cluster by analyzing high-frequency keywords extracted from the collected data. Moreover, applying above methodologies will help understanding top research topics, authors, venues, institutes and countries. The differences of blockchain research and new are identified.

To identify and find blockchain development linkages, researchers have used search terms such as co-occurrence, bibliographic coupling, co-citation and co-authorship to help us understand the top research topics, authors, venues, institutes and countries. This study also used text mining analysis to identify blockchain articles' primary concepts and semantic structures.

The findings show the fundamental topics based on each topic cluster's links. While “technology”, “transaction”, “privacy and security”, “environment” and “consensus” were most strongly associated with blockchain in research, “platform”, “big data and cloud”, “network”, “healthcare and business” and “authentication” were closely tied to blockchain news. This article classifies blockchain principles into five patterns: hardware and infrastructure, data, networking, applications and consensus. These statistics helped the authors comprehend the top research topics, authors, venues, publication institutes and countries.

Since Web of Science (WoS) and LexisNexis Academic data are used, the study has few sources. Others advise merging foreign datasets. WoS is one of the world's largest and most-used databases for assessing scientific papers.

This study has several uses and benefits. First, key concept discoveries can help academics understand blockchain research trends so they can prioritize research initiatives. Second, bibliographic coupling links academic papers on blockchain. It helps information seekers search and classify the material. Co-citation analysis results can help researchers identify potential partners and leaders in their field. The network's key organizations or countries should be proactive in discovering, proposing and creating new relationships with other organizations or countries, especially those from the journal network's border, to make the overall network more integrated and linked. Prominent members help recruit new authors to organizations or countries and link them to the co-authorship network. This study also used concept-linking analysis to identify blockchain articles' primary concepts and semantic structures. This may lead to new authors developing research ideas or subjects in primary disciplines of inquiry.

Soybean is potentially a rich source of protein and lipids along with isoflavone. However, the use of soybean is limited due to presence of anti-nutritional factors such as trypsin inhibitor, phytic acid, etc. The present study aimed at evaluation of Harit soya seeds of different treatments such as soaking, dehulling, germination, soaking+roasting and roasting in order to enhance its quality.

Harit soya seeds were utilized were soaked overnight and subjected for dehulling, germination for 3 days as well as roasting followed by drying to obtain fine powder for quality evaluation.

Dehulling and germination produce significant (p < 0.01) increase in protein, crude fiber, total chlorophyll, ascorbic acid, total phenolics, flavonoids and isoflavones while fat was decreased non-significantly. The highest value of 12.4 mg/100g, 5.3 mgGAE/g and 6.6 mg/g for ascorbic acid, total phenolics and isoflavones was found in germinated seeds. Also, the effect of soaking, roasting and their combination lead to significant decrease in the functional properties of the seeds. Anti-nutritional factors were significantly (p < 0.01) reduced in all forms of treated seeds while pepsin and trysin digestibility was enhanced during soaking, dehulling and germination with maximum value of 72.6 and 25.8%, respectively in germinated seeds.

Improvement in quality of evergreen variety of soybean using cost effective traditional methods

This study aims to investigate the potential of pumpkin seed oil (PSO) and zinc to attenuate oxidative stress and neuroinflammation caused by chronic mild stress (CMS) in the cerebral cortex of male rats.

The rats were submitted to stress for six weeks and then the behavior of the rats was tested by forced swimming test (FST) and novel cage test. The treated groups were given venlafaxine (20 mg/kg), pumpkin seed oil (40 mg/kg) and zinc (4 mg/kg). The cortex homogenate was used for the detection of the oxidative stress parameters, the concentration of neurotransmitters, tumor necrosis factor-α (TNF-α) and interleukin 1β (IL-1β), Na+/K+-ATPase activity, and the expression of histamine N-methyltransferase (Hnmt) and tyrosine hydroxylase (Th).

CMS causes a significant increase in immobility time in the FST and a significant decrease in the number of rearing in the novel cage test. CMS group showed a significant increase in alanine aminotransferase (ALT) activity, levels of cortisol, TNF-α, IL-1β, nitric oxide and malondialdehyde. CMS caused a significant decrease in the concentrations of serotonin, GABA, norepinephrine, and the activities of glutathione peroxidase, catalase, superoxide dismutase and Na⁺/K⁺-ATPase. CMS caused a marked reduction in the expression of Hnmt and Th in the cortex. PSO and zinc attenuated the Na⁺/K⁺-ATPase activity, oxidative parameters and neuroinflammation induced by the CMS, and this was reflected by the elevation of the concentration of neurotransmitters and reduction of cortisol and ALT, in addition to the behavior normalization. PSO and zinc attenuated the CMS by improving the antioxidant milieu and anti-inflammatory status of the cerebral cortex.

There are no studies on the effect of pumpkin seed oil on depression

This experimental study aims to deal with the improvement of process performance of electric discharge drilling (EDD) for fabricating true blind holes in titanium alloy Ti6Al4V. Micro EDD was performed on Ti6Al4V and blind holes were drilled into the workpiece.

The effects of input parameters (i.e. voltage, capacitance and spindle speed) on responses (i.e. material removal rate, tool wear rate and surface roughness [SR]) were evaluated through response surface methodology. The data was analyzed using analysis of variance and multi-optimization was performed for the optimized set of parameters. The optimized process parameters were then used to drill deeper blind holes.

Blind holes have few characteristics such as SR, taper angle and corner radius. The value of corner radius reflects the quality of the hole produced as well as the amount of tool roundness. The optimized process parameters suggested by the current experimental study lower down the response values (i.e. SR, taper angle and corner radius). The process is found very effective in producing finished blind holes.

This experimental study establishes EDD as a feasible process for the fabrication of truly blind holes in Ti6Al4V.