Regulators increasingly express concerns over auditor-provided tax services (APTS) because those services could impair auditor independence. To date, research on the impact of APTS on auditor independence has yielded mixed results, potentially due to endogeneity issues, providing no clear...

The (2+1)-dimensional Korteweg-de Vries-Sawada-Kotera-Ramani (KdVSKR) equation which consists of the KdV equation and the SK equation is studied. The soliton molecules of the KdVSKR are given by means of the velocity resonance mechanism. By selecting the values of the phases, the soliton...

The Park City Math Institute 2016 Summer Undergraduate Faculty Program met for the purpose of composing guidelines for undergraduate programs in data science. The group consisted of 25 undergraduate faculty from a variety of institutions in the United States, primarily from the disciplines of...

As China has rapidly emerged as one of the world’s largest investors abroad, there has been a hectic debate in the literature on whether its emergence as a major foreign investor may have undermined the importance of western industrialised economies, including those in the Organisation for...

The carbon based microwave absorption materials are considered as new generation absorbers owing to their lightweight, thin-thickness and good electronic conductivity. The challenge to develop excellent carbon absorbers is to decrease its skin effect and improve its impedance matching behavior....