Queensland University of Technology

About: Queensland University of Technology is a education organization based out in Brisbane, Queensland, Australia. It is known for research contribution in the topics: Population & Poison control. The organization has 14188 authors who have published 55022 publications receiving 1496237 citations. The organization is also known as: QUT.

Metal-Free Single Atom Catalyst for N2 Fixation Driven by Visible Light.

Abstract: Solar nitrogen (N2) fixation is the most attractive way for the sustainable production of ammonia (NH3), but the development of a highly active, long-term stable and low-cost catalyst remains a great challenge. Current research efforts for N2 reduction mainly focus on the metal-based catalysts using the electrochemical approach, while metal-free or solar-driven catalysts have been rarely explored. Herein, on the basis of a concept of electron "acceptance-donation", a metal-free photocatalyst, namely, boron (B) atom, decorated on the optically active graphitic-carbon nitride (B/g-C3N4), for the reduction of N2 is proposed by using extensive first-principles calculations. Our results reveal that gas phase N2 can be efficiently reduced into NH3 on B/g-C3N4 through the enzymatic mechanism with a record low onset potential (0.20 V). Moreover, the B-decorated g-C3N4 can significantly enhance the visible light absorption, rendering them ideal for solar-driven reduction of N2. Importantly, the as-designed catalyst is further demonstrated to hold great promise for synthesis due to its extremely high stability. Our work is the first report of metal-free single atom photocatalyst for N2 reduction, offering cost-effective opportunities for advancing sustainable NH3 production.

Internal governance structures and earnings management

Abstract: This paper investigates the role of a firm's internal governance structure in constraining earnings management. It is hypothesized that the practice of earnings management is systematically related to the strength of internal corporate governance mechanisms, including the board of directors, the audit committee, the internal audit function and the choice of external auditor. Based on a broad cross-sectional sample of 434 listed Australian firms, for the financial year ending in 2000, a majority of non-executive directors on the board and on the audit committee are found to be significantly associated with a lower likelihood of earnings management, as measured by the absolute level of discretionary accruals. The voluntary establishment of an internal audit function and the choice of auditor are not significantly related to a reduction in the level of discretionary accruals. Our additional analysis, using small increases in earnings as a measure of earnings management, also found a negative association between this measure and the existence of an audit committee.

Semantics and analysis of business process models in BPMN

Abstract: The Business Process Modelling Notation (BPMN) is a standard for capturing business processes in the early phases of systems development. The mix of constructs found in BPMN makes it possible to create models with semantic errors. Such errors are especially serious, because errors in the early phases of systems development are among the most costly and hardest to correct. The ability to statically check the semantic correctness of models is thus a desirable feature for modelling tools based on BPMN. Accordingly, this paper proposes a mapping from BPMN to a formal language, namely Petri nets, for which efficient analysis techniques are available. The proposed mapping has been implemented as a tool that, in conjunction with existing Petri net-based tools, enables the static analysis of BPMN models. The formalisation also led to the identification of deficiencies in the BPMN standard specification.