A spectroscopic comparison of selected Chinese kaolinite, coal bearing kaolinite and halloysite : a mid-infrared and near-infrared study

Mid-infrared (MIR) and near-infrared (NIR) spectroscopy have been compared and evaluated for differentiating kaolinite, coal bearing kaolinite and halloysite. Kaolinite, coal bearing kaolinite and halloysite are the three relative abundant mineral of the kaolin group, especially in China. In the MIR spectra, the differences are shown in the 3000-3600 cm-1 between kaolinite and halloysite. It can not be obviously differentiated the kaolinite and halloysite, let alone kaolinite and coal bearing kaolinite. However, NIR, together with MIR, give us the sufficient evidence to differentiate the kaolinite and halloysite, especially kaolinite and coal bearing kaolinite. There are obvious differences between kaolinite and halloysite in the all range of their spectra, and it also show some difference between kaolinite and coal bearing kaolinite. Therefore, the reproducibility of measurement, signal to noise ratio and richness of qualitative information should be simultaneously considered for proper selection of a spectroscopic method for mineral analysis.

Social interactions in Chinese parks : a walk in Lu Xun Park

What can we learn from Chinese parks and Chinese people? We took a walk through Lu Xun Park, one of Shanghai’s most popular parks. Here hundreds of people participate in dozens of physical and mental exercises that are considered to be essential for good health and fitness. We found that the most successful spaces for social interaction and inclusiveness were not just coded for ‘doing’ a diverse range of activities but also for ‘showing’ those activities. This dual role of park spaces could be given greater design consideration in encouraging occupants of small households in Australia to make greater use of public parks in the future.

Provincialising Perth? Satellite television and the Chinese communities in Western Australia

This paper explores the tensions between the security that access to satellite television programming from mainland China lends its 'new migrants' (xin yimin) and the vulnerability the consumption of 'foreign' media leaves them open to in Perth. The indiscreet 2-3 metre satellite dishes are an increasingly common sight in Perth's suburban backyards and on first glance, their presence might be (mis)interpreted as attempts to turn Perth into the China's next province. However, it is our argument these attempts to manage multiple belongings can be better understood within a context of conditions. These include Perth's geographical and metaphoric distance from the metropolitan centres of Sydney and Melbourne; the intense media scrutiny of China in recent times; the rapid closeness and synchronicity between China and Perth for reasons of trade, the dynamics of China's media environment and the mainland Chinese's care for and regard for themselves as mobile, global citizens of contemporary society.

The role of the audit committee and institutional investors in constraining earnings management : evidence from Chinese firms listed in Hong Kong

Using data from 2004 to 2008, we find that an audit committee is an important monitoring mechanism as audit committee independence, expertise and size are associated with reduced levels of abnormal accruals, our measure of earnings management. This study also attempts to discern when the monitoring role of the audit committee is more salient for the firm. We find that ownership concentration and the presence of government officials on the audit committee are important determinants of the negative association between audit committee characteristics and earnings management. In contrast, we find no significant associations between the audit committee and abnormal accruals for Chinese firms listed only on the Chinese domestic Stock Exchanges. The paper contributes to the corporate governance literature in a transitional economy. Identifying the role of audit committees of firms listed on markets other than the domicile market demonstrates the importance of considering the institutional setting in governance research.

Can an effective audit committee help to mitigate earnings management in Chinese firms listed in Hong Kong?

This paper attempts to determine whether the adoption of recommended corporate governance practices by Chinese firms is associated with less earnings management proxied by abnormal accruals. We examine the role of the audit committee and ownership concentration in preventing earnings management using Chinese firms listed in Hong Kong. The results of this preliminary analysis show that the frequency of audit committee meetings is associated with reduced levels of abnormal accruals, our measure of earnings management. We conclude that audit committee activity is an important factor in constraining the propensity of managers to engage in earnings management. In contrast, we find that the size of the audit committee is associated with increased levels of abnormal accruals and suggest that increasing the size of the audit committee creates information asymmetry between the audit committee and management that reduces the monitoring capacity of the audit committee. We do not find any association between audit committee independence, financial and industry experience, or ownership concentration and abnormal accruals.