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This paper presents a rapid and effective calibration method of mesoscopic parameters of a three-dimensional particle flow code (PFC3D) model for sandy cobble soil. The method is based on a series of numerical tests and takes into account the significant influence of mesoscopic parameters on macroscopic parameters. First, numerical simulations are conducted, with five implementation steps. Then, the multi-factor analysis of variance method is used to analyze the experimental results, the mesoscopic parameters with significant influence on the macroscopic response are singled out, and their linear relations to macroscopic responses are estimated by multiple linear regression. Finally, the parameter calibration problem is transformed into a multi-objective function optimization problem. Numerical simulation results are in good agreement with laboratory results both qualitatively and quantitatively. The results of this study can provide a basis for the calibration of microscopic parameters for the investigation of sandy cobble soil mechanical behavior. [ABSTRACT FROM AUTHOR]

We use the Tax Cuts and Jobs Act as a setting to offer new insights into companies' tax accruals. We examine companies' estimates of the mandatory one-time transition tax on previously untaxed foreign earnings. We exploit the one-year measurement period provided by Staff Accounting Bulletin (SAB) 118, during which companies could adjust their initial transition tax estimates to examine how companies' information gathering and processing costs affect these estimates. We find more accurate initial estimates for companies (1) with political access, (2) with less busy financial statement auditors, and (3) who previously accrued estimated incremental U.S. tax on foreign earnings. Finally, we find that companies with incentives to manage external perceptions that they pay their "fair share" of tax are more likely to overstate their initial transition tax estimates. Our study provides evidence of cross-sectional differences in companies' financial reporting of income taxes during a politically sensitive time. [ABSTRACT FROM AUTHOR]

Colon cancer is the most common malignant tumor of the gastrointestinal tract, and approximately 80%–90% of colon cancers are colon adenocarcinomas (COADs). This study aimed to screen key microRNAs (miRNAs) associated with COAD. Differentially expressed (DE) miRNAs were screened between COAD and adjacent cancer samples based on the Gene Expression Omnibus (GEO) and the Cancer Genome Atlas obtained from datasets. The miRNAs of interest were validated using quantitative real-time polymerase chain reaction. Moreover, the effects of hsa-miR-135b-5p on the biological behavior of COAD cells were observed. To obtain the target genes of hsa-miR-135b-5p, transcriptome sequencing of the SW480 cells was performed, followed by protein-protein interaction (PPI) network and hsa-miR-135b-5p-target gene regulatory network construction and prognostic analysis. Downregulation of hsa-miR-135b-5p significantly inhibited SW480 cell proliferation, migration, and invasion and significantly facilitated apoptosis (P  < 0.05). A total of 3384 DEmRNAs were screened, and enrichment analysis showed that the upregulated mRNAs were enriched in 25 Kyoto Encyclopedia of Genes and Genomes (KEGG) pathways and 326 Gene Ontology Biological Processes (GO-BPs) while the downregulated mRNAs were enriched in 20 KEGG pathways and 276 GO-BPs. A PPI network was then constructed, and H2BC14, H2BC3, and H4C11 had a higher degree. In addition, a total of 352 hsa-miR-135b-5p-gene regulatory relationships were identified. Prognostic analysis showed that FOXN2 , NSA2 , MYCBP , DIRAS2 , DESI1 , and RAB33B had prognostic significance (P  < 0.05). In addition, the validation analysis results showed that FOXN2 , NSA2 , and DESI1 were significantly expressed between the miR-135b-5p-inhibitor and negative control groups (P  < 0.05). Therefore, downregulation of hsa-miR-135b-5p inhibits cell proliferation, migration, and invasion in COAD, and carcinogenesis may function by targeting FOXN2 , NSA2 , MYCBP , DIRAS2 , DESI1 , and RAB33B. [ABSTRACT FROM AUTHOR]

Colon cancer is the most common malignant tumor of the gastrointestinal tract, and approximately 80%–90% of colon cancers are colon adenocarcinomas (COADs). This study aimed to screen key microRNAs (miRNAs) associated with COAD. Differentially expressed (DE) miRNAs were screened between COAD and adjacent cancer samples based on the Gene Expression Omnibus (GEO) and the Cancer Genome Atlas obtained from datasets. The miRNAs of interest were validated using quantitative real-time polymerase chain reaction. Moreover, the effects of hsa-miR-135b-5p on the biological behavior of COAD cells were observed. To obtain the target genes of hsa-miR-135b-5p, transcriptome sequencing of the SW480 cells was performed, followed by protein-protein interaction (PPI) network and hsa-miR-135b-5p-target gene regulatory network construction and prognostic analysis. Downregulation of hsa-miR-135b-5p significantly inhibited SW480 cell proliferation, migration, and invasion and significantly facilitated apoptosis (P  < 0.05). A total of 3384 DEmRNAs were screened, and enrichment analysis showed that the upregulated mRNAs were enriched in 25 Kyoto Encyclopedia of Genes and Genomes (KEGG) pathways and 326 Gene Ontology Biological Processes (GO-BPs) while the downregulated mRNAs were enriched in 20 KEGG pathways and 276 GO-BPs. A PPI network was then constructed, and H2BC14, H2BC3, and H4C11 had a higher degree. In addition, a total of 352 hsa-miR-135b-5p-gene regulatory relationships were identified. Prognostic analysis showed that FOXN2, NSA2, MYCBP, DIRAS2, DESI1, and RAB33B had prognostic significance (P  < 0.05). In addition, the validation analysis results showed that FOXN2, NSA2, and DESI1 were significantly expressed between the miR-135b-5p-inhibitor and negative control groups (P  < 0.05). Therefore, downregulation of hsa-miR-135b-5p inhibits cell proliferation, migration, and invasion in COAD, and carcinogenesis may function by targeting FOXN2, NSA2, MYCBP, DIRAS2, DESI1, and RAB33B. [ABSTRACT FROM AUTHOR]

Colon cancer is the most common malignant tumor of the gastrointestinal tract, and approximately 80%–90% of colon cancers are colon adenocarcinomas (COADs). This study aimed to screen key microRNAs (miRNAs) associated with COAD. Differentially expressed (DE) miRNAs were screened between COAD and adjacent cancer samples based on the Gene Expression Omnibus (GEO) and the Cancer Genome Atlas obtained from datasets. The miRNAs of interest were validated using quantitative real-time polymerase chain reaction. Moreover, the effects of hsa-miR-135b-5p on the biological behavior of COAD cells were observed. To obtain the target genes of hsa-miR-135b-5p, transcriptome sequencing of the SW480 cells was performed, followed by protein-protein interaction (PPI) network and hsa-miR-135b-5p-target gene regulatory network construction and prognostic analysis. Downregulation of hsa-miR-135b-5p significantly inhibited SW480 cell proliferation, migration, and invasion and significantly facilitated apoptosis (P  < 0.05). A total of 3384 DEmRNAs were screened, and enrichment analysis showed that the upregulated mRNAs were enriched in 25 Kyoto Encyclopedia of Genes and Genomes (KEGG) pathways and 326 Gene Ontology Biological Processes (GO-BPs) while the downregulated mRNAs were enriched in 20 KEGG pathways and 276 GO-BPs. A PPI network was then constructed, and H2BC14, H2BC3, and H4C11 had a higher degree. In addition, a total of 352 hsa-miR-135b-5p-gene regulatory relationships were identified. Prognostic analysis showed that FOXN2, NSA2, MYCBP, DIRAS2, DESI1, and RAB33B had prognostic significance (P  < 0.05). In addition, the validation analysis results showed that FOXN2, NSA2, and DESI1 were significantly expressed between the miR-135b-5p-inhibitor and negative control groups (P  < 0.05). Therefore, downregulation of hsa-miR-135b-5p inhibits cell proliferation, migration, and invasion in COAD, and carcinogenesis may function by targeting FOXN2, NSA2, MYCBP, DIRAS2, DESI1, and RAB33B. [ABSTRACT FROM AUTHOR]

Yttria-stabilized zirconia (YSZ, Y2O3-ZrO2) ceramic with titanium dioxide nanoparticle (nanoTiO2) is prepared using conventional pressureless and two-step sintering (TSS) methods. The microstructure, phase composition, and mechanical properties of TSS-TiO2-ZrO2-Y2O3 nanocomposite ceramics are compared to those of the ceramics sintered using conventional sintering. The effect of TSS and nanoparticles on the sintering densification of the YSZ ceramics is investigated. X-ray diffractometry revealed that nanoTiO2 destabilizes c-ZrO2 and stabilizes t-ZrO2 in the YSZ. In addition, TSS is more conducive for grain refinement and sintering densification of the TiO2-ZrO2-Y2O3 nanocomposite ceramics; the average grain size of the samples decreased from 1.446 (conventional sintering) to 0.492 μm (TSS). Meanwhile, the relative density and sintering shrinkage of the TSS-1450 sample reached the maximum (98.23% and 22.92%, respectively) at a nanoTiO2 fraction of 7 wt%. The maximum microhardness and bending strength of the TSS-1450 ceramic matrix with 7-wt% nanoTiO2 were 1823 HV and 505 MPa, respectively. The nanoparticles distributed in the grain boundary induce the crack to the matrix, which induces the transgranular fracture, and nanoTiO2 improves the densification and mechanical properties of YSZ ceramics more than titanium dioxide microparticles. [ABSTRACT FROM AUTHOR]

In this study, 3 mol%-Y2O3-stabilized–tetragonal zirconia composite ceramics (3Y-TZP) with 0 wt%–1 wt% nano MgO content were prepared using an atmospheric pressure sintering method at 1,400 °C–1,600 °C. The microstructure, surface phase, and grain size were subsequently investigated using X-ray diffraction and scanning electron microscopy. The mechanical and wear resistance properties were determined using a Vickers microhardness tester, a microcomputer-controlled electronic universal testing machine, and a material surface multifunctional tester. Low-temperature degradation (LTD) was performed in an autoclave at 134 °C/0.2 MPa to evaluate the antidegradation properties. The results indicated that the sintered specimens were all t-ZrO2 at 1,500 °C, with the surface morphology exhibiting a high degree of denseness without the presence of cracks. The average grain size of the sintered specimens at 1,500 °C was 0.28–0.54 μm, whereas the best mechanical properties were obtained for the sample with a nano MgO content of 0.4 wt. %, with a relative density of 96%, a flexural strength of 660.13 MPa, and a Vickers hardness of 1,656.3 HV. The coefficient of friction was 0.15 and the mass wear rate was as low as 0.08 mg/Nm. No significant monoclinic phase was generated after 10 h of LTD, with the monoclinic phase content decreasing from 64.8% to 15.3% after 60 h. [ABSTRACT FROM AUTHOR]