University of Nottingham Ningbo China Showcase

Utilizing the "Finance and Taxation [2018] No.70" document issued by the Chinese government in 2018 as an instrumental quasi-natural experiment, this paper employs a difference-in-differences (DID) methodology to investigate the influence of the value-added tax refund policy (VATRP) on corporate financial fraud. Empirical results robustly indicate that VATRP markedly curtails corporate financial fraud, a finding that endures a series of rigorous robustness checks, including a placebo test, propensity score matching, parallel trend analysis, and considerations of the sample time frame. The mechanism analysis shows that VATRP mitigates corporate financial fraud by alleviating motivational pressures, reducing opportunistic avenues, and negating rationalizations effectively addressing the three foundational components of the fraud triangle. Further examinations reveal that the suppressive effects of VATRP are particularly significant among high-tech and private capital holding firms. Theoretically, this paper enriches the discourse on VATRP by linking it to corporate financial decision-making, thereby broadening the scope of existing literature. Practically, it provides substantive policy recommendations, suggesting how governments could strategically implement fiscal policies to curb corporate malfeasance.

dataset for YOLOv8 based dead fish UAV detection in aquaculture

The dataset of the paper "Integrating 3D Printed Grinding Tools and Closed-Loop Temperature Management for Optimal Surgical Outcomes".

Boosting the Vat Photopolymerization Fidelity through a Machine Learning based Boundary Prediction

The Replication Folder provides the data and codes necessary to replicate the results presented in our paper. For detailed instructions, please refer to the "readme" document included in the folder.

single nozzle based multi-material direct ink writing

-Raw data in Excel evidencing ‘disciplines’ as part of classroom heterogeneity in the researched differentiation instruction, and two post-instruction analysed conference abstracts (CAs) depicting discipline-specific move and linguistic features (File #1-2). -Analysed data in Excel comprising the utilisation of ‘disciplines’ as a basis for differentiated instruction in classroom activities (File #3-4). -Analysed methodological representation of the process of learner mental alteration of existing internal linguistic structures to accommodate inputted disciplinary linguistic structures for CA writing outcomes (File #5). -Raw data encompassing strategies for disciplinary differentiation observed in the video-recorded instruction (File #6). -Processed mean, standard deviation, t test and effect size of the compared pre- and post-instruction CA marks, in Excel (File #7-12).

datda for paper A 2-in-1 osteonecrosis treatment strategy enabled by additive manufactured hollow drill bit.

This dataset contains review behaviours of subjects upon receiving a coffee for free or for 1 cent RMB, their choices in a strategy method version of Trust Game and their attitudes toward reciprocity.

This dataset contains thermocouple temperature data in °C obtained from Fire Dynamic Simulation (FDS) of a 5MW HRR polyurethane GM27 fire in a multi-storey Double Skin Façade (DSF) building with Venetian blinds. The Excel spreadsheet has temperature data obtained from thermocouples installed on the glazing surfaces in the DSF cavity for floors 2, 3 and 4 (see Physical Model and Thermocouple Map). The data is presented for the scenarios where there is no Venetian blind installed in the DSF cavity to when the Venetian blind is 0.5m away from the inner glazing, Middle and 0.5m away from the outer glazing in the DSF cavity. In these scenarios the dataset also shows the glazing surface temperatures for various Venetian blind slat angle openings of 135°, 90°, 45° and 0° in the three Venetian blind positions in the DSF cavity. The simulation was carried out at 100s per scenario. The dataset also contains the input and output data files obtained from the National Institute of Standards and Technology’s (NIST) Fire Dynamic Simulator (FDS) software used for the investigations. A PDF of the Physical Model and Thermocouple Position Map is also provided in this dataset to provide clarity for users of this dataset. The input and output source codes are provided in folders labelled Fire in DSF with Venetian Blind - Input Data and Fire in DSF with Venetian Blind - Output Data respectively. The dataset also includes the model validation data. The model validation data includes the surface temperatures in °C obtained from two thermocouples labelled TC 59 installed at a height of 1.6m representing the thermocouple on the upper floor and TC 63 installed at a height of 4.8m representing the thermocouple on the lower floor. The input source code for the simulation for the model validation is also included and labelled ‘Validation-Input’. A thermocouple map labelled Thermocouple Map-Validation Model is also included to provide users with clarity. Further information and details related to this dataset can be found in: Huang Y, Yeboah S, Shao J. Numerical investigation of fire in the cavity of naturally ventilated double skin façade with venetian blinds. Building Services Engineering Research and Technology. 2022;0(0). doi:10.1177/01436244221129763. https://journals.sagepub.com/doi/10.1177/01436244221129763