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财务杠杆、审计监督对非效率投资的影响
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作者 邓帆帆 陈月桂 《福建江夏学院学报》 2019年第4期25-32,41,共9页
以2014—2018年沪深两市上市公司为样本,研究财务杠杆、审计监督对上市公司非效率投资的影响。将样本分为投资过度及投资不足两组,分别探讨了财务杠杆、审计监督对投资过度和投资不足的影响,并探讨了两者共同治理下对非效率投资的影响... 以2014—2018年沪深两市上市公司为样本,研究财务杠杆、审计监督对上市公司非效率投资的影响。将样本分为投资过度及投资不足两组,分别探讨了财务杠杆、审计监督对投资过度和投资不足的影响,并探讨了两者共同治理下对非效率投资的影响。研究发现:我国上市公司的非效率投资情况普遍存在,财务杠杆对投资不足行为起到了显著的抑制作用,但对投资过度行为的影响不显著;审计监督质量对非效率投资的影响不显著,但杠杆治理与审计监督共同效应下,对投资不足的抑制作用显著。 展开更多
关键词 财务杠杆 审计监督 投资不足 投资过度 非效率投资
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Comparison of bioleaching of chalcopyrite concentrates with mixed culture after cryopreservation with PEG-2000 in liquid nitrogen 被引量:2
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作者 WU Xue-ling WU Xiao-yan +8 位作者 deng fan-fan SHEN Li LI Jiao-kun PENG Tang-jian YU Run-lan LIU Yuan-dong CHEN Miao QIU Guan-zhou ZENG Wei-min 《Journal of Central South University》 SCIE EI CAS CSCD 2020年第5期1386-1394,共9页
A mixed culture of bioleaching microorganisms was enriched.Then the mixed culture was preserved by liquid nitrogen cryopreservation for 6 months and 12 months,respectively,using PEG-2000 as the protective agent.The ch... A mixed culture of bioleaching microorganisms was enriched.Then the mixed culture was preserved by liquid nitrogen cryopreservation for 6 months and 12 months,respectively,using PEG-2000 as the protective agent.The chalcopyrite leaching ability,activity and diversity of the mixed culture before and after preservation were compared.The results showed that the copper extraction rate was 95.7%in chalcopyrite bioleaching within 20 d by the original culture.After cryopreservation for 6 months and 12 months,the copper extraction rate of the mixed culture was 94.9%within 25 d and 93.6%within 35 d,respectively.The cell viability achieved 87%and 41%after being preserved for 6 months and 12 months,respectively.Furthermore,the ecology analysis identified Acidithiobacillus ferrooxidans,Acidithiobacillus caldus,Sulfobacillus thermotolerans and Pseudomonas aeruginosa in the original mixed culture.After cryopreservation for 12 months,the composition of community changed,but the predominant microorganisms still existed. 展开更多
关键词 mixed cultures chalcopyrite bioleaching PEG-2000 CRYOPRESERVATION microbial community
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