This study focuses on the problems of imperfect internal control effectiveness, insufficient information transparency, and plummeting stock prices. The study selects the data of non-financial main board listed companies in China’s Shanghai and Shenzhen A-shares from 2012 to 2021 as a sample, and adopts an empirical research methodology, which reveals that the effectiveness of internal control is negatively related to the trend of share price crash, and efficient internal control is positively related to the transparency of corporate information environment. The findings suggest the impact of internal control on the risk of stock price crash at the individual stock level and provide empirical support for listed companies to manage their risks. This study has practical value in guiding listed companies to strengthen internal control, improve information transparency, mitigate the risk of stock price crashes, and provide a decision-making basis for the healthy and stable development of the capital market.
Helical deep hole drilling is a process frequently used in industrial applications to produce bores with a large length to diameter ratio. For better cooling and lubrication, the deep drilling oil is fed directly into the bore hole via two internal cooling channels. Due to the inaccessibility of the cutting area, experimental investigations that provide information on the actual machining and cooling behavior are difficult to carry out. In this paper, the distribution of the deep drilling oil is investigated both experimentally and simulatively and the results are evaluated. For the Computational Fluid Dynamics (CFD) simulation, two different turbulence models, i.e. the RANS k-ω-SST and hybrid SAS-SST model, are used and compared. Thereby, the actual used deep drilling oil is modelled instead of using fluid dynamic parameters of water, as is often the case. With the hybrid SAS-SST model, the flow could be analyzed much better than with the RANS k-ω-SST model and thus the processes that take place during helical deep drilling could be simulated with realistic details. Both the experimental and the simulative results show that the deep drilling oil movement is almost exclusively generated by the tool rotation. At the tool’s cutting edges and in the flute, the flow velocity drops to zero for the most part, so that no efficient cooling and lubrication could take place there. In addition, cavitation bubbles form and implode, concluding in the assumption that the process heat is not adequately dissipated and the removal of chips is adversely affected, which in turn can affect the service life of the tool and the bore quality. The carried out investigations show that the application of CFD simulation is an important research instrument in machining technology and that there is still great potential in the area of tool and process optimization.
The Guacimal River catchment has an area of 181 km2 and is located in the NW of Costa Rica, between the coordinates 84.745° W-10.016° N and 84.909° W-10.325° N. In this territory, as in most of the country, detailed geomorphological studies are scarce; therefore, the objective of this paper is to present the geomorphological mapping at a scale of 1:25,000 of the Guacimal River, which allows us to explain the dynamics of the agents involved in the modeling of the catchment. The work methodology consisted of three stages: pre-mapping, field activity and post-mapping, which resulted in a map in which ten relief forms are represented, ordered according to their morphogenesis in endogenous modeled and exogenous (fluvial, gravitational and littoral). This document will be the base line for land use planning, both continental and coastal, and for local risk management.
In the modern economy, non-financial reporting has become an essential tool for evaluating the social performance of companies. This article explores the importance of non-financial reporting as a central element in assessing sustainable performance, focusing on analyzing sustainability reports published by 20 companies listed on the Bucharest Stock Exchange (BVB). The study examines how these companies approach environmental, social, and governance (ESG) aspects in their reports and what is the relationship between these aspects and financial reporting indicators. Through the statistical analysis of the non-financial reports published by companies participating in the study with the help of the Pearson coefficient and the regression equations, the correlation between the financial and non-financial indicators is determined in order to validate the research hypotheses. The results indicate increased attention to transparency and social responsibility, highlighting the correlation between sound reporting practices and cooperative performance by combining social and environmental aspects with financial information. The research also highlights the challenges encountered in the reporting process and the level of compliance with international sustainability standards.
This study aims to determine the effects of monosodium glutamate (MSG) dosage on the yield of long beans (Vigna sinensis L.) of the Peleton variety. The use of MSG as a food ingredient has been a topic of debate, but research on its impact on plant growth is still limited, especially regarding long beans. Therefore, this research is important for providing further understanding of the influence of MSG on long beans plants. The study was conducted from July to October 2023 in Mata Air Village, Central Kupang District, Kupang Regency, East Nusa Tenggara Province. The research method used was a Randomized Complete Block Design (RCBD) with 9 treatments and 3 replications. The treatments included: No MSG, MSG at doses of 2.5 g/plant, 5 g/plant, 7.5 g/plant, 10 g/plant, 12.5 g/plant, 15 g/plant, 17.5 g/plant, and 20 g/plant. Parameters observed included flowering age (days), number of pods (pieces), pod length (cm), and pod weight (g). Based on the results and discussion, it can be concluded that MSG application had a significant effect on the number, length, and weight of pods, but had a non-significant effect on flowering age. The treatment of 15 g/plant was identified as the optimal MSG dosage for the plants, resulting in the highest number of pods (16.2), longest pod length (60.4 cm), and highest pod weight (256.4 g/plant). This research is innovative in exploring the potential use of monosodium glutamate (MSG) on long beans plants, particularly the Peleton variety. The focus on MSG application as a growth stimulant is an innovative step that has been less studied previously. The discovery of the optimal MSG dosage (15 g/plant) for achieving the best results provides valuable information for farmers to enhance productivity efficiently, sustainably, and environmentally friendly. Information about MSG’s potential as a plant stimulant can serve as a starting point for more sustainable agricultural strategies aimed at optimizing available resources.
With its inherent characteristics of decentralization, immutability, and transparency, blockchain technology presents a promising opportunity to revolutionize the South African food supply chains. Blockchain technology, with its decentralized, immutable, and secure nature, offers solutions to these challenges by improving traceability and accountability across the supply chain. This study investigates the role of blockchain technology in enhancing transparency in the food supply chain among small and medium enterprises in South Africa. SMEs form a critical part of the country's agri-food sector but face challenges such as food fraud, inefficient inventory management, and lack of transparency, which impact food safety and trust. The research adopts a mixed-method approach, utilizing the Technology-Organization-Environment framework and Institutional Theory to explain blockchain adoption among SMEs. The results demonstrate that blockchain-enabled practices, such as smart contracts, records traceability, production tracking, and distribution monitoring, significantly enhance supply chain transparency. The findings highlight blockchain's potential to increase operational efficiency, regulatory compliance, and stakeholder trust. This research provides valuable insights for policymakers and practitioners, emphasizing the need for regulatory support and strategic investment in blockchain solutions to promote sustainability and competitiveness in the agri-food sector.
Copyright © by EnPress Publisher. All rights reserved.