Academic literature on the topic 'CFOs and power'

This study examines whether CEOs’ incremental equity incentives relative to CFOs (i.e., the gap between CEO equity incentives and CFO equity incentives) and CEO power constrain or exacerbate CFOs' equity incentives to manage earnings. In most companies, CEOs own more equity than CFOs and may pressure CFOs to engage in earnings management. I find no evidence that CEO incremental equity incentives or CEO power affect the association between CFOs’ equity incentives and earnings management. In addition, I find that CFOs’ equity incentives mitigate real earnings management activities, which can help align the interests of CFOs with shareholders.

Purpose The purpose of this paper is to investigate how competence trust (i.e. trust regarding the ability of the counterpart) and goodwill trust (i.e. trust regarding the benevolence and integrity of the counterpart) affect the probability that the auditor or the client stand up to the respective negotiation partner’s position in situations of disagreement in the auditing relationship. Design/methodology/approach Two experiments were conducted, one with 149 auditors and one with 116 chief financial officers (CFOs). Both auditors and CFOs had to indicate the likelihood that they stand up to the other party’s preferred position in a disagreement on the materiality of unrecorded liabilities. The data derived from these experiments were analyzed using hierarchical OLS. Findings The results indicate that both auditors and CFOs who take their respective negotiation partner in the audit for highly competent are less likely to stand up to them in situations of disagreement. Interestingly, goodwill trust appears to be irrelevant for the negotiation outcome. Practical implications The findings are highly relevant for regulators, because they inform about the crucial importance of competence trust for the auditing negotiation outcome and thus put the so-called “trust-threat” into perspective. Originality/value The study adds to the literature on the role of the context for auditor-client negotiations by exploring the role of two distinct forms of trust on the outcome of these negotiations.

ABSTRACT Although regulation makes audit committees responsible for determining and negotiating audit fees, researchers and practitioners express concerns that CFOs continue to control these negotiations. Thus, regulation may give investors a false sense of security regarding auditor independence. We utilize the recent financial crisis and economic recession as an exogenous shock that allows us to shed light on the relative influence of the audit committee and the CFO on fee negotiations. During the recession, we find larger fee reductions in the presence of more powerful CFOs, and smaller fee reductions in the presence of more powerful audit committees. We also find the CFO or the audit committee primarily influences fees when their counterpart is less powerful. Our findings suggest a more complex relationship between the CFO and the audit committee than current regulations recognize and cast doubt on the ability of regulation to force one structure on the negotiation process. Data Availability: Data are available from public sources identified in the text.

Purpose The purpose of this paper is to understand how external auditors communicate with audit committees (ACs). Design/methodology/approach A total of 53 interviews were conducted with participants in the ACs of 22 French companies listed in the CAC 40 index, including external and internal auditors, CFOs, AC chairpersons, and members. Findings In multiple accountability relationships, external auditors sit in the middle. They therefore use impression management (IM). While AC members expect them to be transparent, they are also expected to preserve managers’ “face” by sustaining impressions of consistency. The construction of impressions of consistency and transparency takes place mainly backstage, through time-consuming teamwork shared by auditors and CFOs. External auditors have power to make things transparent, but the use of such power is tricky, because it can damage relationships with CFOs. External auditors have a difficult “discrepant role” (Goffman, 1959) to play. Practical implications This study provides insights into what occurs behind the scenes with ACs, which can help regulators think deeper about relationships between external auditors and ACs. Originality/value This research makes contribution to governance, IM, and AC literature. It analyzes the AC process from external auditors’ – rather than AC members’ – points of view. Highlighting the AC process backstage, it shows that IM can be carried out collectively toward an internal rather than external audience and demonstrates that external auditors practice rather than limiting IM.

Purpose – To explain an increasingly common practice of the US Securities and Exchange Commission (SEC) by which it seeks to “claw back” bonus and incentive compensation paid to CFOs of companies charged with accounting fraud, regardless of the personal involvement, knowledge, or culpability of the CFOs. Design/methodology/approach – This article details the facts underlying a recent SEC accounting fraud settlement through which two former CFOs of a company charged with fraud agreed to repay their bonuses and incentive compensation, despite not having been accused of any wrongdoing. The article goes on to outline the historic use of Section 304(a) of the Sarbanes-Oxley Act of 2002 (SOX), the provision that endows the SEC with this enforcement authority, in search of guidance for when and why the SEC may choose to exercise its authority under this provision. Findings – The SEC’s inconsistent use of its enforcement authority under Section 304(a) leaves chief financial officers potentially subject to individual liability and ill-equipped to modify their behaviour in order to prevent it. Originality/value – This article intends to raise industry awareness about the potential exercise of the broad enforcement power available to the SEC under Section 304(a) and call attention to the lack of guidance provided to corporate officers to avoid liability under this provision.

Multicarrier code division multiple access (MC-CDMA) is one of the most attractive method for future broadband wireless systems and long term evolution (LTE) standard. The performance of MC-CDMA systems is greatly deteriorated by carrier frequency offset (CFO) which is due to oscillator instability and Doppler shifts. CFO leads to loss of orthogonality between the subcarriers and introduces intercarrier interference (ICI). Among the numerous ICI cancellation techniques, the proposed receiver phase rotated conjugate cancellation (RPRCC) offers greater ICI reduction compared to other methods. The distributed nature of networks and concurrent transmission from multiple users in uplink, RPRCC needs multiple frequency offset estimation at the receiver. Multiple signal classification (MUSIC) algorithm is the best suited CFO estimation technique in multiuser environment. However the performance of MUSIC algorithm is inferior for closely spaced CFOs. To achieve precise CFO estimation and greater ICI reduction, RPRCC with conjugate weighted MUSIC based CFO estimation is proposed in this paper. The simulation results depict that the ICI power reduction capability and BER performance of the suggested method outperforms the conventional techniques in both properly and closely spaced CFOs.

Companies have been encouraged by policy to place women on board and top management positions. Proposals from regulators and governance reforms explicitly stress the importance of gender diversity in the boardroom. This paper analyzes the impact of the presence of women in executive and non-executive positions, as Chairs, CEOs or CFOs, on firm value in the context of European public companies. The results suggest that the presence of women impacts firm value positively. The results also suggest that, in countries governed by women, firm values are higher. A further analysis provides evidence that, when women CEOs and Chairs are simultaneously shareholders, firm value is negatively impacted. In contrast, when a Chair changes from a man to a woman, firm value is positively impacted. This study contributes to the ongoing debate on whether appointing women to board positions and management positions has positive valuation effects, and it is of the interest to policymakers and investors, among others.

The sleeping brain differs from the waking brain in its electrophysiological and molecular properties, including the expression of growth factors and immediate early genes (IEG). Sleep architecture and homeostatic regulation of sleep in neonates is distinct from that of adults. Hence, the present study addressed the question whether the unique homeostatic response to sleep deprivation in neonates is reflected in mRNA expression of the IEG cFos, brain-derived nerve growth factor (BDNF), and basic fibroblast growth factor (FGF2) in the cortex. As sleep deprivation is stressful to developing rats, we also investigated whether the increased levels of corticosterone would affect the expression of growth factors in the hippocampus, known to be sensitive to glucocorticoid levels. At postnatal days 16, 20, and 24, rats were subjected to sleep deprivation, maternal separation without sleep deprivation, sleep deprivation with 2 h recovery sleep, or no intervention. mRNA expression was quantified in the cortex and hippocampus. cFos was increased after sleep deprivation and was similar to control level after 2 h recovery sleep irrespective of age or brain region. BDNF was increased by sleep deprivation in the cortex at P20 and P24 and only at P24 in the hippocampus. FGF2 increased during recovery sleep at all ages in both brain regions. We conclude that cortical BDNF expression reflects the onset of adult sleep-homeostatic response, whereas the profile of expression of both growth factors suggests a trophic effect of mild sleep deprivation.

<span style="font-family: Times New Roman; font-size: small;"> </span><p style="margin: 0in 0.5in 0pt; text-align: justify; mso-pagination: none;" class="MsoNormal"><span lang="EN-CA" style="color: black; font-size: 10pt;"><span style="font-family: Times New Roman;">We examine the effects of compensation on the quality of internal control and provide the first evidence relating the time horizon of ex ante performance-based compensation incentives and internal control quality over financial reporting in the SOX 404 era. Specifically, we find that for CEOs and CFOs, the sensitivity of the option portfolio to stock price changes and the proportion of compensation received from long-term incentive plans are related to the propensity to report internal control weaknesses during the period 2004-2006. These effects are negative for long-term incentives but positive or insignificant for short-term incentives for both CEOs and CFOs, who have the primary responsibility for the financial reporting process. Compensation sensitivity is also more strongly related to more severe company-level than account-specific control weaknesses. This company-level weakness relation is stronger for the CFO, who has the primary responsibility for the processes generating financial information and for the financial reporting by the firm. Our findings indicate that SOX disclosures harness the power of compensation schemes to improve internal control quality. </span></span></p><span style="font-family: Times New Roman; font-size: small;"> </span>

As the information reflection of social economy, the quality of accounting information is closely related to economic development and market operation system. And accounting conservatism is one of the important standards to measure of quality of accounting information. As the maker and executor of the financial strategy of the listed company, the CFO’s different personal characteristics will affect its choice of different accounting policies, thus affecting the accounting conservatism of the enterprise. Therefore, this paper selects CFOs of A-share listed companies in Shanghai and Shenzhen from 2016 to 2018 as research objects, respectively discusses the influence of CFO’s natural attributes and social attributes on accounting conservatism, and analyzes the moderating effect of property rights and CFO’s power on the relationship between them. The results show that the CFO’s age, tenure, education, professional skills, salary and number of part-time jobs are negatively correlated with accounting conservatism. The female CFO, shareholding and concurrent director are significantly positively correlated with accounting conservatism. The difference of property right nature and CFO power moderates the relationship between CFO characteristics and accounting conservatism to some extent. On this basis, this paper puts forward corresponding suggestions on how to improve accounting conservatism and promote economic development.

[ES] Las energía solar fotovoltaica ha emergido como una fuente de energía nueva y sostenible, que es ecológica y rentable si la producción es a gran escala. En el escenario actual, los dispositivos fotovoltaicos económicos y de alta eficiencia de conversión sin que se degraden sus componentes están bien posicionados para la generación de electricidad. Las células solares basadas en silicio dominan este mercado desde hace muchos años. Para la fabricación y producción de células solares basadas en silicio, se requieren sofisticadas técnicas de fabricación que hacen que el panel solar sea costoso. Por otra parte estan las células solares de película delgada, las cuales, debido a la intensificación de las capacidades de fabricación están ganando importancia. La tecnología de película delgada es una de las tecnologías más rentables y eficientes para la fabricación de células solares, y es un tema de intensa investigación en la industria fotovoltaica. La tecnología de película delgada es más económica que otras tecnologías porque los dispositivos utilizan menos material y están basados en varios tipos de materiales semiconductores que absorben la luz. Entre estos materiales, las células solares de kesterita que utilizan CZTS, CZTSe y sus aleaciones CZTSSe pueden convertirse en el reemplazo óptimo a los absorbentes de calcopirita. Estos materiales presentan unas características ópticas y eléctricas sobresalientes y tienen un gap óptico directo con una banda prohibida que oscila entre 1,4\ eV\ y 1,5\ eV y un coeficiente de absorción, \alpha>{10}^4{cm}^{-1}. Estas características han propiciado que las kesteritas esten siendo muy investigadas por la comunidad fotovoltaica de películas delgadas. De acuerdo con el límite de Shockley-Queisser, la eficiencia de conversión para una célula solar basada en CZTS\ es alrededor del 28%. Esta eficiencia es teóricamente posible mediante el ajuste de la banda prohibida, pero aún así, todavia no se ha podido alcanzar experimentalmente, probablemente debido a la falta de comprensión de las características de los dispositivos.Para una mejor comprensión de las características de los dispositivos, la modelación numérica puede jugar un papel importante al perimitir estudiar diferentes estructuras de dispositivos que pueden ahorrar tiempo y costos a la comunidad científico-técnica. En este trabajo, se ha llevado a cabo una modelazación numérica para estimar y analizar el efecto de parámetros físicos como el espesor y la concentración de dopado de la capa absorbente, la capa tampón y las capas ventana, además de estudiar el efecto de la temperatura y el efecto de la potencia de iluminación del sol en el rendimiento del dispositivo. El análisis numérico de los dispositivos se realizó con el software de simulación denominado "Solar Cell Capacitance Simulator" (SCAPS-1D). Para ello se analizó una estructura simple p-n-n^+ usando molibdeno como contacto posterior y FTO como ventana óptica y contacto frontal y siguiendo la secuencia de materiales Mo/CZTS/CdS/ZnO/FTO. A través del análisis, se estudió el rendimiento de las células solares con la variación en el espesor del absorbente para encontrar el espesor óptimo de la capa absorbente. También se estudió el efecto de la concentración del dopado y de la función de trabajo del metal. Después de la visualización de una estructura de dispositivo básica en SCAPS-1D, se modelo una célula solar experimental basada en CZTS. Los resultados de las células solares CZTS diseñados experimentalmente se simularon por primera vez en el entorno SCAPS-1D. Los resultados simulados de SCAPS-1D se compararon con los resultados experimentales. Después de la optimización de los parámetros de la celda, se incrementó la eficiencia de conversión de un dispositivo optimizado y, a partir del modelado, se descubrió que el rendimiento del dispositivo mejora al aumentar el tiempo de vida de los porta
[CAT] L'energia solar fotovoltaica ha emergit com una font d'energia nova i sostenible, que és ecològica i rendible si la producció és a gran escala. En l'escenari actual, els dispositius fotovoltaics econòmics i de gran eficiència de conversió estan ben posicionats per a la generació d'electricitat neta i sostenible. Les cèl·lules solars basades en silici dominen aquest mercat des de fa molts anys. Per a la fabricació i producció de cèl·lules solars basades en silici, es requereixen tècniques de fabricació sofisticades que fan que el panell solar sigui costós. Per altra banda estan les cel·les solars de capa fina, que estan guanyant importància a causa de l'intensificació de les capacitats de fabricació. La tecnologia de capa fina és una de les tecnologies més rentables i eficients per a la fabricació de cel solars, i és un tema d'intensa investigació en la fotovoltaica industrial. La tecnologia de capa fina és més econòmica que altres tecnologies perquè els dispositius utilitzen menys material i estan basats en diversos tipus de materials semiconductors que absorbeixen la llum. Entre aquests materials, les cèl·lules solars de kesterita que utilitzen CZTS, CZTSe i les seves aleacions CZTSSe poden convertir-se en el reemplaçament òptim als absorbents de calcopirita. Aquests materials presenten unes característiques òptiques i elèctriques sobresalientes i tenen un gap òptic directe amb una banda prohibida que oscil·la entre 1,4eV i 1,5eV i un coeficient d'absorció, \alpha>{10}^4{cm}^{-1}. Aquestes característiques han propiciat que les Les kesteritas estan sent molt investigades per la comunitat fotovoltaica de capes primes. D'acord amb el límit de Shockley-Queisser, l'eficiència de conversió per a una cel·la solar basada en CZTS és d'aproximadament 28%. Aquesta eficiència és teòricament possible a través de l'ajust de la banda prohibida, però tot i així, encara no s'ha pogut assolir experimentalment, probablement a causa de la incomprensió del funcionament dels dispositius. Per a una millor comprensió de les característiques i funcionament dels dispositius, la modelització numèrica pot jugar un paper important al permetre estudiar diferents estructures de sistemes que poden estalviar temps i costos a la comunitat científica-tècnica. En aquest treball, s'ha dut a terme una modelització numèrica per estimar i analitzar l'efecte de paràmetres físics com l'espessor i la concentració de dopatge de la capa absorbent, la capa tampó i la capa finestra, a més d'estudiar l'efecte de la temperatura i l'efecte de la potència d'il·luminació del sol en el rendiment del dispositiu. L'anàlisi numèrica dels dispositius es va realitzar amb el programari de simulació denominat "Solar Cell Capacitance Simulator" (SCAPS-1D). Per això es va analitzar una estructura senzilla p-n-n^+ utilitzant molibdé com contacte posterior i FTO com a finestra òptica i contacte frontal i seguint la seqüència de materials Mo/CZTS/CdS/ZnO/FTO. A través de l'anàlisi, es va estudiar el rendiment de les cel·les solars amb la variació en l'espessor de l'absorbent per trobar l'espessor òptim de la capa absorbent. També es va estudiar l'efecte de la concentració del dopatge i de la funció de treball del metall. Després de la visualització d'una estructura de dispositiu bàsic en SCAPS-1D, es model una cel·la solar experimental basada en CZTS. Els resultats de les cel·les solars CZTS dissenyats experimentalment es simularen per primera vegada en l'entorn SCAPS-1D. Els resultats simulats de SCAPS-1D es van comparar amb els resultats experimentals. Després de l'optimització dels paràmetres de la celda, es va incrementar l'eficiència de conversió d'un dispositiu optimitzat i, a partir del modelatge, es va descobrir que el rendiment del dispositiu es millora a l'augmentar la vida útil dels minoritaris, cosa que es aconsegueix amb la incorporació d'un camp elèctric a la superfície del con
[EN] The solar cell has emerged as a newer and a relatively sustainable energy source, that is eco-friendly and cost-effective if the production is on a larger scale. In the current scenario, the economic and high-power conversion efficiency photovoltaic devices without degradation of materials are designed for the generation of electricity. The silicon-based solar cells dominated the market for many years. For the manufacturing and production of silicon-based solar cells, sophisticated fabrication techniques are required that make the solar panel costly. Due to intensification in manufacturing capabilities, thin film solar cells are gaining significance. Thin film technology is one of the most cost-effective and efficient technologies for the manufacturing of solar cells, and it is an excellent subject of intense research in the photovoltaic industry. Thin film technology is economical than other technologies because devices have relatively less material and are based on various types of light absorbing semiconductor materials. Among these materials, kesterite solar cells utilizing CZTS, CZTSe and their alloys CZTSSe are emerging as the most auspicious replacement for the chalcopyrite absorbers. The outstanding electrical and optical features having direct optical band gap ranges among 1.4eV to 1.5eV and large absorption coefficient \alpha\ >{10}^4{cm}^{-1} of CZTS have made it very interesting in the thin film community. According to the Shockley-Queisser limit, the optimum conversion efficiency of around 28\ % is theoretically possible from a CZTS based solar cell by tuning the band gap, but still, it is not experimentally possible to achieve 28% conversion efficiency from a solar cell due to lack of understanding of device characteristics. For a better understanding of device characteristics, numerical modeling can play a significant role by modeling different device structures that can save time and cost of the research community. In this work, numerical modeling was carried out for estimating and analyzing the effect of physical parameters such as thickness and doping concentration of absorber, buffer and window layers, temperature effect and effect of illumination power of the sun on device performance. Device modeling had performed on the dedicated simulation software "Solar Cell Capacitance Simulator" (SCAPS-1D). To achieve this task first, a simple {p-n-n}^+ structure for Mo/CZTS/CdS/ZnO/FTO had been analyzed with molybdenum as back contact and FTO as a front contact. Through analysis, it had been found that solar cell performance was affected by variation in absorber thickness, doping concentration, and metal work function. After visualization of a basic device structure in SCAPS-1D, CZTS based experimental solar cell had been modeled. Experimentally designed CZTS solar cell results were first simulated in SCAPS-1D environment. The SCAPS-1D simulated results were then compared with experimental results. After optimization of cell parameters, the conversion efficiency of an optimized device was increased and from modeling, it had been found that device performance was improved by improving minority carrier lifetime and integration of back surface field at the back contact. Based on the results presented, it was found that recombination in a solar cell can greatly affect the performance of a solar cell. Therefore, a new structure (Back\ contact/CFTS/ZnS/Zn(O,S)/FTO) was modeled and analyzed in which interface recombination is reduced by optimizing the band gap of Zn(O,S) layer. Based on different device structure modeling, it was found that solar cell with structure CFTS/ZnS/Zn(O,S)/FTO can exhibit an efficiency of 26.11% with optimized physical parameters like absorber thickness layer of 4\mu m and acceptor concentration density of 2\times{10}^{18}\ {cm}^{-3}. The proposed results will give a valuable guideline for the feasible fabrication and designing of high-power conversion efficiency solar cells.
Khattak, YH. (2019). Modeling of High Power Conversion Efficiency Thin Film Solar Cells [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/118802
TESIS

碩士
國立政治大學
會計學系
106
The objective of this thesis is to examine whether the relative power of CFOs and audit committees has an effect on its firms’ choice of audit firms. Using a sample of Chinese listed firms during 2007~2016, I find that: (1) companies with more powerful CFOs are more likely to hire lower-quality auditors, as measured by non-top10 audit firm; (2) The effect of CFOs’ relative power on the choice of audit firms is weaker for state-owned enterprises than for private enterprises.

碩士
國立政治大學
會計學系
104
The primary objective of this thesis is to examine whether and how the relative power of the CFOs to audit committee affects the choice of auditor’s industry specialization, measured as firm level and partner level. We focus my analyses on a sample of listed firms in China during 2005-2014. We follow the measure of the relative power of CFO and audit committee by Beck and Mauldin (2014) to test my predictions. My main findings can be summarized as follows. First, the thesis finds evidence that firms are more likely to choice firm-level audit experts when its CFO is less powerful than audit committee. Second, it also finds that firms are more likely to hire partner-level audit experts when audit committee is relatively powerful than the CFO. The results are robust to other proxies for audit experts.

碩士
國立臺灣大學
會計學研究所
106
Deeping corporate governance mechanism in the listed companies is one of the Corporate Governance Roadmap established by the government in Taiwan. The recent increase of disclosing audit fees in the Taiwanese listed companies, facilitating this current study, was due to the following two reasons. One is the implementation of the Information Disclosure and Transparency Ranking system in 2003, and the other is the adoption of IFRS in 2009 and 2010. One of the oversight functions of audit committees is to select company’s external auditor, and approve the auditor’s audit fees. This study examines whether the relative power of an audit committee versus a CFO and audit fees. Besides, this study also examines the effect on the gender of CFO to the relative power. Using a sample of Taiwanese listed companies with an audit committee from 2009 to 2016, the study finds that the greater (smaller) CFO tenure relative to audit committee tenure, the more(less) audit fees for the listed firms. In addition, when the CFO is a female, the relative power of an audit committee versus a CFO to audit fees will decline.

碩士
國立政治大學
會計學系
104
This thesis uses the relative tenures of CFO and audit committee as an indicator of the relative power between CFO and audit committee, and examines the relation between the relative power of CFO versus audit committee and the probability of financial restatement. Based on a sample of A-share stocks listed in Shanghai and Shenzhen during 2007-2014, the empirical result shows that when CFO has relative higher tenure than audit committee, the incidence of financial restatement increases. This result suggests that CFO who has more power than audit committee tends to compromise the quality of financial statement, at least in terms of financial restatement. The empirical result also shows that the effect of the relative power of CFO and audit committee does not vary among clients’ importance.

A comprehensive and detailed account of the physics of gravitational waves and their role in astrophysics and cosmology. The part on astrophysical sources of gravitational waves includes chapters on GWs from supernovae, neutron stars (neutron star normal modes, CFS instability, r-modes), black-hole perturbation theory (Regge-Wheeler and Zerilli equations, Teukoslky equation for rotating BHs, quasi-normal modes) coalescing compact binaries (effective one-body formalism, numerical relativity), discovery of gravitational waves at the advanced LIGO interferometers (discoveries of GW150914, GW151226, tests of general relativity, astrophysical implications), supermassive black holes (supermassive black-hole binaries, EMRI, relevance for LISA and pulsar timing arrays). The part on gravitational waves and cosmology include discussions of FRW cosmology, cosmological perturbation theory (helicity decomposition, scalar and tensor perturbations, Bardeen variables, power spectra, transfer functions for scalar and tensor modes), the effects of GWs on the Cosmic Microwave Background (ISW effect, CMB polarization, E and B modes), inflation (amplification of vacuum fluctuations, quantum fields in curved space, generation of scalar and tensor perturbations, Mukhanov-Sasaki equation,reheating, preheating), stochastic backgrounds of cosmological origin (phase transitions, cosmic strings, alternatives to inflation, bounds on primordial GWs) and search of stochastic backgrounds with Pulsar Timing Arrays (PTA).

The aim of this study is to evaluate the impact of blockchain especially on accounting and finance functions, the strategic role of CFOs, and to the restructuring process of accounting and finance functions in the future. In this respect, a business model is recommended that finance, accounting, and audit professionals can benefit from. It is aimed to contribute to the literature by providing blockchain adaptation and implementation strategy via providing information about accounting, finance, and auditing algorithm samples for revolutionizing these functions. To the best of our knowledge, this will be a pioneering work that makes a survey by examining blockchain algorithm samples in the field of accounting, auditing, and finance by using Bibliometric Network Analysis. In this analysis, six major clusters are estimated for defining the impacts of blockchain in the literature based on “Co-citation” aspects for the period 2005–2021 considering the SSCI indexed articles. In addition, the ranking of the top three contributing countries is found to be China, USA, and the UK respectively. This indicates the power of these countries to shape the future of accounting, finance, and auditing standards by means of producing blockchain algorithms and determining innovation policies of these professions in the future.

In this study, immobilization process of the three (3) powder CFAs was studied. The major results on immobilization process were briefly presented. A total number of fifteen (15) column studies from the combination of the five (5) types of CFAs beads and the three (3) PMEs samples were performed. In each column study, a set of aggregate parameters of flow rate, empty bed contract time, operational time, and throughput volume was studied, and the data was fitted to existing modeling of breakthrough curves. The overall operational time was 12–24-hour, color removal efficiencies were 40–90%, and throughput volume of treated PMEs was 10–14 bed volume. For the column study, the correlation coefficient R2 value for each combination indicated that the Thomas model had a better fit with the observed data than the Adams-Bohart model, and the color adsorption capacities of CFA beads varied in a wide range of 0.31–28.23 mg/g.

Chronic fatigue syndrome is a controversial condition, conflicts about which have frequently burst out of the medical literature into the popular media. Whilst these controversies may initially seem to be of limited interest to those who do not routinely treat such patients, they also exemplify important current issues in medicine. These issues include the nature of symptom-defined illness; patient power versus medical authority; and the uncomfortable but important issues of psychological iatrogenesis. The subject is therefore of relevance to all doctors. Fatigue is a subjective feeling of weariness, lack of energy, and exhaustion. Approximately 20 per cent of the general population report significant and persistent fatigue, although relatively few of these people regard themselves as ill and only a small minority seek a medical opinion. Even so, fatigue is a common clinical presentation in primary care. When fatigue becomes chronic and associated with disability it is regarded as an illness. Such a syndrome has been recognized at least since the latter half of the last century. Whilst during the Victorian era patients who went to see doctors with this illness often received a diagnosis of neurasthenia, a condition ascribed to the effect of the stresses of modern life on the human nervous system the popularity of this diagnosis waned and by the mid-twentieth century it was rarely diagnosed (although the diagnosis subsequently became popular in the Far East—see Chapter 5.2.1). Although it is possible that the prevalence of chronic fatigue had waned in the population, it is more likely that patients who presented in this way were being given alternative diagnoses. These were mainly the new psychiatric syndromes of depression and anxiety, but also other labels indicating more direct physical explanations, such as chronic brucellosis, spontaneous hypoglycaemia, and latterly chronic Epstein–Barr virus infection. As well as these sporadic cases of fatiguing illness, epidemics of similar illnesses have been occasionally reported. One which occurred among staff at the Royal Free Hospital, London in 1955 gave rise to the term myalgic encephalomyelitis (ME), although it should be emphasized that the nature and symptoms of that outbreak are dissimilar to the majority of those now presenting to general practitioners under the same label. A group of virologists and immunologists proposed the term chronic fatigue syndrome in the late 1980s. This new and aetiologically neutral term was chosen because it was increasingly recognized that many cases of fatigue were often not readily explained either by medical conditions such as Epstein–Barr virus infection or by obvious depression and anxiety disorders. Chronic fatigue syndrome has remained the most commonly used term by researchers. The issue of the name is still not completely resolved however: Neurasthenia remains in the ICD-10 psychiatric classification as a fatigue syndrome unexplained by depressive or anxiety disorder, whilst the equivalent in DSM-IV is undifferentiated somatoform disorder. Myalgic encephalomyelitis or (encephalopathy) is in the neurological section of ICD-10 and is used by some to imply that the illness is neurological as opposed to a psychiatric one. Unfortunately the case descriptions under these different labels make it clear that they all reflect similar symptomatic presentations, adding to confusion. Official UK documents have increasingly adopted the uneasy and probably ultimately unsatisfactory compromise term CFS/ME. In this chapter, we will use the simple term chronic fatigue syndrome (CFS).

Pakistan has a hydro potential of approximately 42,000MW; however only 7,000MW is being utilized for electrical power production [1, 2]. Out of 42,000 MW, micro hydro potential is about 1,300MW [1, 2]. For typical site conditions (available flow rate and head) in Pakistan, Cross Flow Turbines (CFTs) are best suited for medium head 5–150m [3] for micro-hydro power production. The design of CFT generally includes details of; the diameter of the CFT runner, number of blades, radius of curvature and diameter ratio. This paper discusses the design of various CFTs for typical Pakistan site conditions in order to standardize the design of CFTs based on efficiency that is best suited for a given site conditions. The turbine efficiency as a function of specific speed will provide a guide for cross flow turbine selection based on standardized turbine for manufacturing purposes. Standardization of CFT design will not only facilitate manufacturing of CFT based on the available site conditions with high turbine efficiency but also result in reduced manufacturing cost.

This paper describes various designs of large CFBs that ALSTOM has undertaken in the last several years. We discuss available operational results of Red Hills (2 × 250 MW) and AES Puerto Rico Total Energy Project (2 × 255 MW). Also included is a description and overview of three projects that are nearing completion: Reliant Energy – Seward Repowering Project (2 × 294 MW); East Kentucky Power Cooperative – E. A. Gilbert (1 × 294 MW); and ENEL – Sulcis Repowering Project (1 × 340 MW gross). Each of these projects had individual technical challenges and solutions, which will be reviewed.