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地方官员任期考核与企业盈余管理 被引量:6
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作者 潘红波 周颖 陈世来 《会计与经济研究》 CSSCI 北大核心 2018年第3期3-26,共24页
文章利用2007—2015年中国31个省份省委书记(1)任期资料,运用A股非金融类上市公司数据,考察省委书记任期考核对企业盈余管理的影响。通过固定效应模型检验发现,在省委书记任期考核年,企业盈余管理显著增加。进一步分组检验发现,任期考... 文章利用2007—2015年中国31个省份省委书记(1)任期资料,运用A股非金融类上市公司数据,考察省委书记任期考核对企业盈余管理的影响。通过固定效应模型检验发现,在省委书记任期考核年,企业盈余管理显著增加。进一步分组检验发现,任期考核对企业盈余管理的影响主要集中在省委书记干预能力或干预动机强的情况下。研究有助于深化对企业盈余管理的认识,同时也为完善中国官员考核和企业监管制度提供了政策启示。 展开更多
关键词 省委书记 任期考核 盈余管理 干预能力 干预动机
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Histopathological Features and Viral Antigen Distribution in the Lung of Fatal Patients with Enterovirus 71 Infection 被引量:4
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作者 Zhenli Liang hongbo pan +5 位作者 Xijing Wang Yinchuan Zhu Yiwu Dang Xiaohui Fan Lingxi Gao Zengfeng Zhang 《Virologica Sinica》 SCIE CAS CSCD 2018年第3期278-281,共4页
Dear Editor,Enterovirus 71(EV71)infection causes hand-foot-andmouth disease(HFMD)in infants and children.Patients with HFMD usually have good prognosis;however,in some extreme cases the infection can be accompanied by... Dear Editor,Enterovirus 71(EV71)infection causes hand-foot-andmouth disease(HFMD)in infants and children.Patients with HFMD usually have good prognosis;however,in some extreme cases the infection can be accompanied by central nervous system diseases,eventually leading to cardiorespiratory failure,and even death.Currently。 展开更多
关键词 组织病理 感染 特征和 神经系统疾病 分发 抗原 病毒 学说
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A superior strength-ductility synergy of Al_(0.1)CrFeCoNi high-entropy alloy with fully recrystallized ultrafine grains and annealing twins 被引量:2
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作者 Jiahao Li Kejie Lu +4 位作者 Xiaojun Zhao Xinkai Ma Fuguo Li hongbo pan Jieming Chen 《Journal of Materials Science & Technology》 SCIE EI CAS CSCD 2022年第36期185-194,共10页
Grain refinement usually makes the materials stronger,while ductility has a dramatic loss.Here,a superior tensile strength–ductility synergy in a fully recrystallized ultrafine-grained(UFG)Al_(0.1)CrFeCoNi with abund... Grain refinement usually makes the materials stronger,while ductility has a dramatic loss.Here,a superior tensile strength–ductility synergy in a fully recrystallized ultrafine-grained(UFG)Al_(0.1)CrFeCoNi with abundant annealing twins was achieved by cold rolling at room temperature and short-time annealing.The microstructure characterization using electron backscattered scattering diffraction demonstrates that abundant geometrically necessary dislocations(GNDs)gather around the grain boundaries and twin boundaries after tensile deformation.Although coarse-grained(CG)samples undergo a larger plastic deformation than UFG samples,the GND density decreases with grain size ranging from UFG to CG.Transmission electron microscopy results reveal that the annealing twin boundary,which effectively hinders the dislocation slip and stores dislocation in grain interior,and the activation of multiple deformation twins are responsible for the superior strength–ductility synergy and work hardening ability.In addition,the yield strength of fully recrystallized Al_(0.1)CrFeCoNi follows a Hall–Petch relationship(σ_y=24+676d^(–1/2)),where d takes into account both grain boundaries and annealing twin boundaries.The strengthening effects of grain boundaries and annealing twin boundaries were also evaluated separately. 展开更多
关键词 High-entropy alloy Ultrafine grains Annealing twins STRENGTH DUCTILITY
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Integrative studies on three new freshwater Amphileptus species(Ciliophora,Pleurostomatida)discovered in northern China
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作者 Gongaote Zhang Yalan Sheng +4 位作者 Yujie Liu Xiao Cao Saleh AAl-Farraj Peter Vdacny hongbo pan 《Marine Life Science & Technology》 SCIE CAS 2022年第4期452-470,共19页
The morphology and molecular phylogeny of freshwater pleurostomatid ciliates are insufficiently explored.In the present study,we investigated three new Amphileptus species discovered in Lake Weishan and its vicinity,n... The morphology and molecular phylogeny of freshwater pleurostomatid ciliates are insufficiently explored.In the present study,we investigated three new Amphileptus species discovered in Lake Weishan and its vicinity,northern China,using standard alpha-taxonomic methods.Amphileptus paracarchesi sp.nov.is characterized by a lateral fossa(groove)in the posterior body portion,four macronuclear nodules,contractile vacuoles distributed along the dorsal margin,and 4-6 left and 44-50 right somatic kineties.Amphileptus pilosus sp.nov.differs from congeners by having 4-14 macronuclear nodules,numerous contractile vacuoles scattered throughout the cytoplasm,and 22-31 left and 35-42 right somatic kineties.Amphileptus orientalis sp.nov.is characterized by two ellipsoidal macronuclear nodules,three ventral contractile vacuoles,and about four left and 31-35 right somatic kineties.Phylogenetic analyses of nuclear small subunit ribosomal DNA(SSU rDNA)sequences indicate that the family Amphileptidae might be monophyletic while the genus Amphileptus is paraphyletic,as Pseudoamphileptus macrostoma robustly groups with Amphileptus sp.Although deep phylogenetic relationships of amphileptids are poorly resolved,multiple well-delimited species groups are recognizable within the genus Amphileptus. 展开更多
关键词 Alpha-taxonomy Morphology-New species SSU rDNA
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