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Carbide Precipitation in Austenite of a Titanium-Tungsten-Bearing Low-Carbon Steel 被引量:1
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作者 yanyuan zhou Zhenqiang Wang +1 位作者 Haokai Dong Fengchun Jiang 《Acta Metallurgica Sinica(English Letters)》 SCIE EI CAS CSCD 2022年第7期1090-1102,共13页
In this study,the carbide precipitation at 925 ℃ in austenite(γ)of a 0.04C–1.5Mn–0.10Ti–0.39 W(wt%)low-carbon steel was investigated by stress relaxation(SR)high-resolution transmission electron microscopy and at... In this study,the carbide precipitation at 925 ℃ in austenite(γ)of a 0.04C–1.5Mn–0.10Ti–0.39 W(wt%)low-carbon steel was investigated by stress relaxation(SR)high-resolution transmission electron microscopy and atom probe tomography.First-principles calculations were employed to reveal the precipitation mechanism.Results indicate that a high dispersion of W-and Fe-rich M C-type ultrafi ne carbides(<10 nm)forms during the very early stage prior to the onset of precipitation determined by SR.These ultrafi ne carbides possess a B1-crystal structure with a lattice parameter of 3.696Å,which is quite close to that ofγ(3.56Å).It can signifi cantly decrease the misfi t of carbide/γinterface with a cube-on-cube relationship,thus assisting the carbide nucleation.As the time prolongs,a few spherical or polygonal Ti-rich(Ti,W)C particles(18–60 nm)are formed at the expense of the ultrafi ne carbides by nucleation and growth on them.These(Ti,W)C particles are identifi ed with a“core–shell”structure(Ti-rich core and Ti,W-rich shell),which leads to a better-coarsening resistance compared with pure TiC in Ti steel.Calculation results show that the composition and structure of carbides at certain stage are closely related to a combined eff ect of W,Fe,and Ti atoms together with interstitial vacancies. 展开更多
关键词 Alloy carbide Precipitation (TI W)C Aging hardening Stability Microalloyed steel
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合伙企业适用税收协定的国际规则比较与借鉴 被引量:1
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作者 周炎元 《国际税收》 CSSCI 北大核心 2021年第8期63-68,共6页
各国对合伙企业的税收处理不尽相同。在多数国家,合伙企业被视为税收透明体,但有些国家赋予了合伙企业纳税实体地位。不同纳税主体认定自然会使各国国内法对同一所得定性不同,加之各国对所签署的税收协定持有不同的立场和解释,导致合伙... 各国对合伙企业的税收处理不尽相同。在多数国家,合伙企业被视为税收透明体,但有些国家赋予了合伙企业纳税实体地位。不同纳税主体认定自然会使各国国内法对同一所得定性不同,加之各国对所签署的税收协定持有不同的立场和解释,导致合伙企业在税收协定适用上产生"主体资格冲突"和"所得定性冲突",进而形成国际双重征税或不征税。本文通过梳理国际通行规则和各国实践,讨论我国合伙企业的税收协定适用问题,并提出相关政策优化建议。 展开更多
关键词 合伙企业 税收透明体 税收实体 税收协定
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