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2023年度工程与材料科学部基金项目评审工作综述
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作者 赖一楠 丁鑫锐 +7 位作者 由庆 杨钰龙 秦武 王琳 李奇军 汤天培 苗鸿雁 王岐东 《中国科学基金》 CSCD 北大核心 2024年第1期31-37,共7页
本文总结了2023年度国家自然科学基金委员会工程与材料科学部项目评审工作情况,对各类项目申请、受理、评审和资助情况进行了整理及分析,重点回顾了本年度工程与材料科学部深化科学基金改革新举措及实施成效,并提出了下一年度评审工作... 本文总结了2023年度国家自然科学基金委员会工程与材料科学部项目评审工作情况,对各类项目申请、受理、评审和资助情况进行了整理及分析,重点回顾了本年度工程与材料科学部深化科学基金改革新举措及实施成效,并提出了下一年度评审工作的思路及建议,以进一步提高工程与材料科学基础研究资助质量。 展开更多
关键词 国家自然科学基金委员会 工程与材料科学部 项目评审 深化基金改革举措 发展思路
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2023年度管理科学部基金项目评审工作综述
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作者 李江涛 何毅 +1 位作者 杨育龙 刘作仪 《中国科学基金》 CSCD 北大核心 2024年第1期43-51,共9页
本文分析了2023年度国家自然科学基金委员会管理科学部项目申请、受理、评审和资助总体情况,总结了管理科学部关于防范整治评审专家被“打招呼”顽疾的重点举措,并提出了2024年项目评审的工作思路。
关键词 管理科学 项目申请 项目评审 项目资助 基金改革
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Origin of the Yueguang gold deposit in Xinhua, Hunan Province, South China: insights from fl uid inclusion and hydrogen–oxygen stable isotope analysis
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作者 Hongxin Fan Qiang Wang +2 位作者 yulong yang Yao Tang Hao Zou 《Acta Geochimica》 EI CAS CSCD 2024年第2期235-254,共20页
The Yueguang gold deposit is located in Fengjia,Xinhua County,Hunan Province,South China.It represents a recently discovered small-scale gold deposit situated in the southwestern region of the Jiangnan Orogenic Belt,w... The Yueguang gold deposit is located in Fengjia,Xinhua County,Hunan Province,South China.It represents a recently discovered small-scale gold deposit situated in the southwestern region of the Jiangnan Orogenic Belt,west of the Baimashan granitic batholith.In order to discern the characteristics of the ore-formingfluids,the underlying mineralization processes,and establish a foundation for the origin of the Yueguang gold depositfluid inclusion micro-thermometry,as well as quartz hydrogen and oxygen isotope analysis,have been carried out on samples obtained from various stages of mineralization.The hydrothermal miner-alization stages within the Yueguang gold deposit can be categorized into three stages:(i)the barren,pre-ore quartz-pyrite stage(Stage Ⅰ),the quartz-pyrite-gold stage(Stage Ⅱ),and the post-ore quartz-carbonate stage(Stage Ⅲ),with the second stage being the main mineralization stage.Thefluid inclusions identified in samples from the main min-eralization stage can predominantly be described with the NaCl–H_(2)O and CO_(2)–NaCl–H_(2)O systems.These inclusions display homogenization temperatures ranging from 158.8 to 334.9℃,and thefluid salinity ranges from 0.3%to 4.0%(wt.%NaCl equiv.).Laser Raman spectroscopy analysis of individual inclusions further reveals the presence of gas-phases such as CO_(2),CH_(4),and N_(2).Isotopic analysis indicatesδ^(18)Ofluid values ranging from 3.95 to 6.7‰ and δDH_(2)O values ranging from-71.9 to-55.7‰.These results indi-cate that the ore-formingfluid of the Yueguang gold deposit belongs to metamorphic hydrothermalfluids of middle-low temperature and low salinity.In the process of ore formation,gold is transported in the form of Au(HS)2-complexes,with gold deposition being driven byfluid immiscibility.Therefore,the Yueguang gold deposit is categorized as an orogenic gold deposit dominated by metamorphic hydrother-malfluid.It may become a new target for gold exploration in the Baimashan region,central Hunan Province. 展开更多
关键词 Hunan province Yueguang gold deposit Fluid inclusions Hydrogen–oxygen isotopes Laser Raman Fluid immiscibility Orogenic gold deposit
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Robust and Tunable Ferroelectricity in Ba/Co Codoped (K_(0.5)Na_(0.5))NbO_(3) Ceramics
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作者 刘佳讯 查节林 +5 位作者 杨玉龙 吕笑梅 胡雪莉 阎朔 吴子敬 黄凤珍 《Chinese Physics Letters》 SCIE EI CAS CSCD 2024年第7期152-160,共9页
The 0.98(K_(0.5)Na_(0.5))NbO_(3)-0.02Ba(Nb_(0.5)Co_(0.5))O_(3-δ) ceramics with doped Ba^(2+) and Co^(2+) ions are fabricated,and the impacts of the thermal process are studied.Compared with the rapidly cooled (RC) sa... The 0.98(K_(0.5)Na_(0.5))NbO_(3)-0.02Ba(Nb_(0.5)Co_(0.5))O_(3-δ) ceramics with doped Ba^(2+) and Co^(2+) ions are fabricated,and the impacts of the thermal process are studied.Compared with the rapidly cooled (RC) sample,the slowly cooled (SC) sample possesses superior dielectric and ferroelectric properties,and an 11 K higher ferroelectricparaelectric phase transition temperature,which can be attributed to the structural characteristics such as the grain size and the degree of anisotropy.Heat treatment can reversibly modulate the content of the oxygen vacancies,and in turn the ferroelectric hysteresis loops of the samples.Finally,robust and tunable ferroelectric property is achieved in SC samples with good structural integrity. 展开更多
关键词 CERAMICS FERROELECTRIC treatment
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Stochastic and upscaled analytical modeling of fines migration in porous media induced by low-salinity water injection 被引量:2
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作者 yulong yang Weifeng YUAN +3 位作者 Jirui HOU Zhenjiang YOU Jun LI yang LIU 《Applied Mathematics and Mechanics(English Edition)》 SCIE EI CSCD 2020年第3期491-506,共16页
Fines migration induced by injection of low-salinity water(LSW) into porous media can lead to severe pore plugging and consequent permeability reduction. The deepbed filtration(DBF) theory is used to model the aforeme... Fines migration induced by injection of low-salinity water(LSW) into porous media can lead to severe pore plugging and consequent permeability reduction. The deepbed filtration(DBF) theory is used to model the aforementioned phenomenon, which allows us to predict the effluent concentration history and the distribution profile of entrapped particles. However, the previous models fail to consider the movement of the waterflood front. In this study, we derive a stochastic model for fines migration during LSW flooding, in which the Rankine-Hugoniot condition is used to calculate the concentration of detached particles behind and ahead of the moving water front. A downscaling procedure is developed to determine the evolution of pore-size distribution from the exact solution of a large-scale equation system. To validate the proposed model,the obtained exact solutions are used to treat the laboratory data of LSW flooding in artificial soil-packed columns. The tuning results show that the proposed model yields a considerably higher value of the coefficient of determination, compared with the previous models, indicating that the new model can successfully capture the effect of the moving water front on fines migration and precisely match the effluent history of the detached particles. 展开更多
关键词 low-salinity water(LSW)flooding fines migration stochastic model downscaling porous media waterflooding front exact solution
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Chemical composition of oscillatory zoned garnets from the largescale Mengya'a Pb–Zn skarn deposit: implications for fluid physicochemical conditions and formation
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作者 Yan Zhang Cuihua Chen +4 位作者 yulong yang Xuhao Kang Ying Gu Xiang Lai Xiaojie Chen 《Acta Geochimica》 EI CAS CSCD 2022年第3期536-550,共15页
The Mengya’a Lead–zinc deposit is a large skarn deposit in the north of the eastern segment of Gangdese metallogenic belt.The garnet is the main altered mineral in the Mengya’a area.The color of the garnet varies f... The Mengya’a Lead–zinc deposit is a large skarn deposit in the north of the eastern segment of Gangdese metallogenic belt.The garnet is the main altered mineral in the Mengya’a area.The color of the garnet varies from chartreuse to dark yellow brown and to russet.The brown garnet(Grt1)is related to pyrrhotite and chalcopyrite,and the green garnet(Grt2)is associated with lead–zinc mineralization.LA-ICP-MS is the induced coupled plasma mass spectrometry.This paper has used this technique to investigate Grt1 and Grt2.Grt1 develops core–rim textures with strong oscillation zone occurring in rim,whereas Grt2lacks core–rim textures and featured by oscillation zone.LA–ICP–MS analysis shows that garnets of Mengya’a are rich in CaO(29.90–37.52%)and FeO(21.17–33.35%),but low in Al_(2)O_(3)(0.05–4.85%).The calculated end members belong to grandite(grossular–andradite)garnets andradite.The negative Al(IV)versus Fe^(3+),positive Al(IV)versus total Al stoichiometric number,the positive Al(IV)versus Fe^(3+),and the negative Al(IV)versus total REE,all indicate that the substitution of REEs in garnets is controlled by YAG.All Garnets are depleted in large lithophile elements(e.g.,Rb=0.00–4.01 ppm,Sr=0.03–8.56 ppm).The total REE in Grt1 core is high(ΣREE=233–625 ppm),with HREE enriched pattern(LREE/HREE=0.33–1.69)and weak negative Eu anomalies(δEu=0.21–0.47).In contrast,the total REEs in the Grt1 rim and Grt2 are low(ΣREE=12.4–354 ppm;ΣREE=21.0–65.3 ppm),with LREE enriched pattern(LREE/HREE=0.54–34.4;LREE/HREE=11.4–682)and positive Eu anomalies(δEu=0.35–27.2;δEu=1.02–30.7).After data compilation of garnet chemicals,we found that the early fluid responsible for the core of Grt1 was a relatively closed and chloride-depleted fluid system.It was close-to-neutral,with a low water–rock ratio.The core of garnet was formed by fluid diffusion in metasomatic processes.The fluid was changed into a relatively open system with reduced,chloride-rich,and weakacid fluid.It was fluid infiltration and metasomatism that resulted in the formation of Grt1 rim and Grt2. 展开更多
关键词 GARNET In-situ LA–ICP–MS analysis The Mengya’s Lead–Zinc skarn deposit TIBET
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组织韧性如何帮助企业应对颠覆性危机?——基于“双减”政策下新东方在线的案例研究
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作者 杨玉龙 陈杰 《中国管理会计》 2024年第3期75-86,共12页
VUCA(乌卡)时代来临,颠覆性的危机事件层出不穷,组织韧性作为帮助企业转危为安的关键抓手,其重要性不言而喻。因此,本文将深入考察组织韧性帮助企业应对颠覆性危机的具体路径和实际效果。“双减”政策的出台无疑对传统教培行业带来了极... VUCA(乌卡)时代来临,颠覆性的危机事件层出不穷,组织韧性作为帮助企业转危为安的关键抓手,其重要性不言而喻。因此,本文将深入考察组织韧性帮助企业应对颠覆性危机的具体路径和实际效果。“双减”政策的出台无疑对传统教培行业带来了极大冲击,本文以教培行业龙头“新东方在线”为考察对象,从资源重塑、业务转型和社会责任强化三个角度分析了组织韧性帮助企业应对颠覆性危机的作用路径,随后从财务绩效和非财务绩效两个方面对之进行评价。研究发现,组织韧性通过重塑企业资源、推动业务转型以及强化社会责任,在全新的业务领域搭建供应链平台和重构客户吸引力,可以使企业迅速恢复成长能力和盈利能力,进而实现业绩触底反弹。本文的研究对企业居安思危应对颠覆性危机具有重要启示意义。 展开更多
关键词 “双减”政策 组织韧性 危机应对 路径研究
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Different effect of Li^(+),Na^(+),K^(+)-doping on crystal structure and electrical property of Sr_(0.6)Ba_(0.4)Nb_(2)O_(6)
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作者 Jian Guo Xinrui yang +3 位作者 yulong yang Shuting Pang Shan-Tao Zhang Bin yang 《Journal of Materiomics》 SCIE CSCD 2024年第5期1071-1079,共9页
Ferroelectric Sr_(0.6)Ba_(0.4)Nb_(2)O_(6)(SBN)shows typical unfilled tetragonal tungsten bronze structure where 1/6 A sites and all C sites are unoccupied.The presence of such structural vacancy provides the possibili... Ferroelectric Sr_(0.6)Ba_(0.4)Nb_(2)O_(6)(SBN)shows typical unfilled tetragonal tungsten bronze structure where 1/6 A sites and all C sites are unoccupied.The presence of such structural vacancy provides the possibility to further modulate the crystal structure and electrical properties.In this work,alkali ions(Li^(+),Na^(+),K^(+))doped SBN ceramics have been fabricated via solid-solution reaction method.In general,each doping promotes the crystal structure evolves from unfilled toward filled tungsten bronze.However,the different doping ion radius causes the differences in occupying initial structural vacancies,resulting in significantly different electrical properties,Li^(+)doping enhances relaxor characteristic whereas Na+and K^(+)doping lead to normal ferroelectric behavior,accompanying an increase in Curie temperature(TC)from 36℃ of SBN to 40,212,148℃ of Li^(+),Na^(+)and K^(+)doping,respectively.Benefiting from improved relaxor degree and high density,the Li^(+)doped SBN displays a good energy storage performance.Since the ratio of Sr/Ba and(Sr+Ba)/Nb has not been changed,this work presents direct evidence for the effect of structural vacancy on crystal structure and properties,as well as inspiration for further work on unfilled tungsten bronze. 展开更多
关键词 Sr_(0.6)Ba_(0.4)Nb_(2)O_(6) oxides Structural vacant ALKALI ions DOPING
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巴基斯坦信德民族分离主义运动的起源、嬗变及危害
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作者 杨玉龙 《世界民族》 北大核心 2024年第2期113-126,共14页
20世纪40年代巴基斯坦争取独立的过程中,信德族精英积极支持印巴分治决议,为巴基斯坦独立建国作出重要贡献。然而,建国以后信德族在国家结构形式改革、穆哈吉尔移民问题、国家语言地位问题与巴基斯坦政府及其他族群之间产生深刻的利益... 20世纪40年代巴基斯坦争取独立的过程中,信德族精英积极支持印巴分治决议,为巴基斯坦独立建国作出重要贡献。然而,建国以后信德族在国家结构形式改革、穆哈吉尔移民问题、国家语言地位问题与巴基斯坦政府及其他族群之间产生深刻的利益冲突。以古拉姆·赛义德为代表的信德政治精英主张以信德民族分离主义为目标来维护本民族利益,其民族分离主义思想被称为“信杜德什”,该思潮进而发展为一股极端化民族主义为表现的“信杜德什运动”。近年来,信德民族分离主义势力在不断分化中重新聚集,与路支民族分离主义组织建立起跨族群的合作态势,这些新趋势对巴基斯坦国家安全与社会稳定造成严峻挑战,对“中巴经济走廊”新一阶段的项目合作构成一定安全隐患。 展开更多
关键词 信德民族分离主义 巴基斯坦 信德人 信杜德什
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2022年度工程与材料科学部基金项目评审工作综述 被引量:2
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作者 赖一楠 郭梦京 +7 位作者 丁鑫锐 杨钰龙 周锋 韩玲 由庆 申来法 苗鸿雁 王岐东 《中国科学基金》 CSCD 北大核心 2023年第1期36-43,共8页
本文总结了2022年度国家自然科学基金委员会工程与材料科学部项目评审工作情况,对各类项目申请、受理、评审和资助情况进行了整理及分析,重点回顾了本年度工程与材料科学部深化科学基金改革新举措的实施情况,并提出了下一年度评审工作... 本文总结了2022年度国家自然科学基金委员会工程与材料科学部项目评审工作情况,对各类项目申请、受理、评审和资助情况进行了整理及分析,重点回顾了本年度工程与材料科学部深化科学基金改革新举措的实施情况,并提出了下一年度评审工作的思路及建议,以进一步提高工程与材料科学基础研究资助质量。 展开更多
关键词 国家自然科学基金委员会 工程与材料科学部 项目评审 深化基金改革举措 发展思路
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带量采购政策能否倒逼医药企业创新?——以恒瑞医药为例
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作者 杨玉龙 顾佳苗 《中国管理会计》 2023年第2期94-105,共12页
带量采购政策意在以量换价,在降低社保医药支出的同时,引导医药企业转型分化,使部分药企转向利润水平更高的创新药市场,打造具有国际竞争力的中国医药企业旗舰。然而,这一政策实施后,许多医药企业的市值拦腰斩断,经营业绩受到极大影响... 带量采购政策意在以量换价,在降低社保医药支出的同时,引导医药企业转型分化,使部分药企转向利润水平更高的创新药市场,打造具有国际竞争力的中国医药企业旗舰。然而,这一政策实施后,许多医药企业的市值拦腰斩断,经营业绩受到极大影响。本文从行业龙头江苏恒瑞医药股份有限公司(以下简称“恒瑞医药”)入手剖析,意图探明带量采购政策是否能够倒逼医药企业创新,实现政策意图。本文发现,受带量采购政策影响,恒瑞医药各项财务绩效均出现下滑,股价急剧下跌,这迫使其在研发投入、研发产出和研发效率三方面发力,并取得一定进展。虽然如此,恒瑞医药的市场估值仍未恢复到历史水平,这也反映了资本市场对其创新前景的谨慎态度。案例分析表明,带量采购政策的确促使企业资源向创新药研发倾斜,但这些研发成果的商业化前景还有待观察。 展开更多
关键词 带量采购 政府管制 创新绩效 企业转型
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数字化转型提升企业价值的组织机制考察——以顺鑫农业为例 被引量:4
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作者 杨玉龙 方晶莹 《中国管理会计》 2021年第4期38-51,共14页
数字化转型对企业而言并非只是大量数据的引入和信息沟通的便利,它对企业的组织机制也带来了深刻的影响。本文从组织的两项基本职能(计划职能和控制职能)入手,探讨了数字化转型影响企业价值的组织路径。顺鑫农业自2014年开始实施大量的... 数字化转型对企业而言并非只是大量数据的引入和信息沟通的便利,它对企业的组织机制也带来了深刻的影响。本文从组织的两项基本职能(计划职能和控制职能)入手,探讨了数字化转型影响企业价值的组织路径。顺鑫农业自2014年开始实施大量的数字化转型举措,本文以该公司为案例,剖析了数字化转型给企业在财务业绩、非财务业绩以及市场业绩三方面带来的改善,对读者理解数字化转型提升企业价值的具体路径有一定的启示意义。 展开更多
关键词 数字化转型 大数据 计划职能 控制职能 企业价值
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Clinical observation on effect of scalp electroacupuncture for mild cognitive impairment 被引量:23
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作者 Hong Zhang Ling Zhao +5 位作者 Sha yang Zhigang Chen Yingkun Li Xiaohong Peng yulong yang Manjia Zhu 《Journal of Traditional Chinese Medicine》 SCIE CAS CSCD 2013年第1期46-50,共5页
OBJECTIVE: To evaluate the therapeutic effect of scalp electroacupuncture for mild cognitive impairment (MCI) in the early stage. METHODS: Two hundred and thirty three MCI patients were randomly divided into three gro... OBJECTIVE: To evaluate the therapeutic effect of scalp electroacupuncture for mild cognitive impairment (MCI) in the early stage. METHODS: Two hundred and thirty three MCI patients were randomly divided into three groups: the drug group, the scalp electroacupuncture group, and the syndrome differentiation group. For the scalp electroacupuncture group, the points of Baihui (DU 20), Sishecong (EX-HN1), Fengchi (GB 20), and Shenting (DU 24) were selected. For the syndrome differentiation group, specific acupoints were added on the basis of syndrome differentiation and according to the scale for the differentiation of syndromes in vascular dementia (SDSVD) beside the acupoints used in the scalp electroacupuncture group. For the drug group, nimodipine was orally administered. Each patient was treated for two courses, eight weeks. The score differences in minimental state examination (MMSE), picture recognition, and clock drawing test were observed before and after the treatment. RESULTS: After treatment, the score differences in MMSE and clock drawing test were of obvious statistical significance among three groups (P<0.01, P<0.05). The score differences in picture recognition were of extremely statistical significance between the scalp electroacupuncture group and the syndrome differentiation group (P<0.01), while the difference was not found in the drug group (P>0.05). There were statistical significant differences in therapeutic effects between the scalp electroacupuncture group and the drug group, and between the syndrome differentiation group and the drug group (P<0.05), while no statistical difference was found between scalp electroacupuncture group and the syndrome differentiation group (P>0.05). CONCLUSION: All the three therapies may improve the cognitive function of MCI patients. The therapeutic effects in the scalp electroacupuncture and syndrome differentiation groups were basically the same, but superior to nimodipine. 展开更多
关键词 Memory disorders Electroacupunc-ture NIMODIPINE Picture recognition Clock draw-ing test
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Reliability of R&D capitalization: Evidence from ex post impairment in China 被引量:2
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作者 yulong yang 《China Journal of Accounting Research》 2019年第3期251-269,共19页
Unlike prior studies that investigate research and development(R&D)accounting as a dichotomous choice between capitalizing vs.expensing, this study identifies low-reliability R&D capitalization by the occurren... Unlike prior studies that investigate research and development(R&D)accounting as a dichotomous choice between capitalizing vs.expensing, this study identifies low-reliability R&D capitalization by the occurrence of ex post impairment of capitalized R&D costs.I find that low-reliability capitalization is associated with higher discretionary accruals but fails to signal future innovation, whereas normal capitalization without subsequent impairment lacks earnings aggressiveness and predicts future innovation positively, compared to expensing firms.Next, this study shows that Big 4 and industry specialist auditors improve reliability by notably decreasing the likelihood of lowreliability R&D capitalization.The results remain robust after controlling for R&D investment intensity and potential endogeneity in the capitalization decision.Additional tests show that managers strategically time the recognition of impairment for big-bath and earnings-smoothing purposes, and that analyst coverage does not help differentiate between low-reliability and normal R&D capitalization.Collectively, this paper increases our understanding of R&D accounting and auditing and contributes to the debate on the reliability of R&D capitalization. 展开更多
关键词 R&D CAPITALIZATION RELIABILITY IMPAIRMENT ACCOUNTING CHOICE
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Constraints on the Genesis of the Qixiashan Pb-Zn Deposit, Nanjing: Evidence from Sulfide Trace Element Geochemistry 被引量:1
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作者 Xuejuan Sun Pei Ni +2 位作者 yulong yang Zhe Chi Shan Jing 《Journal of Earth Science》 SCIE CAS CSCD 2020年第2期287-297,共11页
The large-scale Qixiashan Pb-Zn Deposit in the eastern Middle-Lower Yangtze metallogenic belt is hosted in carbonate rocks.Based on a detailed mineral paragenesis study,in-situ LA-ICP-MS(laser ablation inductively cou... The large-scale Qixiashan Pb-Zn Deposit in the eastern Middle-Lower Yangtze metallogenic belt is hosted in carbonate rocks.Based on a detailed mineral paragenesis study,in-situ LA-ICP-MS(laser ablation inductively coupled plasma mass spectrometer)trace element geochemistry data for pyrite and sphalerite from different stages in the Qixiashan Deposit are reported,the Pb-Zn mineralization processes are reconstructed,and a genetic model is constructed.Four paragenetic stages of Pb-Zn ore deposition are identified:the biogenic pyrite mineralization stage(Stage 1),the early stage of hydrothermal Pb-Zn mineralization(Stage 2),the late stage of hydrothermal Pb-Zn mineralization(Stage 3),and the carbonate stage(Stage 4).Stages 2 and 3 are the main ore stages.The trace element characteristics of the sulfide in stages 2 and 3,such as the higher Co/Ni and lower trace element contents of the pyrite and the Fe,Mn,and Ge contents of the sphalerite,indicate that they were generated by magmatic-hydrothermal processes.Furthermore,the lower Cu,Ag,Sb,and Pb contents of the pyrite and sphalerite of Stage 3 compared to Stage 2 suggest an increase in magmatic-hydrothermal activity from Stage 2 to Stage 3.The hydrothermal fluids leached trace elements(e.g.,Cu,Ag,Sb,and Pb)from the previously deposited primary pyrite and sphalerite,which were precipitated in the later hydrothermal stage Cu,Au,Ag,Sb,and Pb bearing minerals and secondary pyrite and sphalerite with lower trace element contents(e.g.,Cu,Au,Ag,Sb,and Pb).Compared with the pyrite from stages 2 and 3,the Stage 1 pyrite has relatively higher trace elements contents(Sb,Cu,Zn,Au,Ag,Pb,As,and Ni).However,their lower Co/Ni ratio suggests a syngenetic sedimentary origin.Based on the petrographic features and trace element data,a multi-stage mineralization model is proposed.The Stage 1 biogenic pyrite formed stratiform pyrite layers,which provided reducing conditions and a base for the subsequent Pb-Zn mineralization.During Stage 2,subsequent hydrothermal fluid interacted with the stratiform pyrite layers,which resulted in sulfide precipitation and the formation of stratiform Pb-Zn orebodies.In Stage 3,the hydrothermal fluid replaced the limestone along the fractures,which triggered the formation of Pb-Zn vein orebodies. 展开更多
关键词 sulfides trace elements superimposed MINERALIZATION Qixiashan PB-ZN DEPOSIT
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The puzzling association between inventory and auditor pricing in China 被引量:1
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作者 Xi Wu Xueqin Wang yulong yang 《China Journal of Accounting Research》 2018年第4期351-366,共16页
The theory of audit pricing suggests that audit fees are positively associated with areas of higher inherent risk. Inventory is commonly cited as one such area, and many Western studies have reported a positive associ... The theory of audit pricing suggests that audit fees are positively associated with areas of higher inherent risk. Inventory is commonly cited as one such area, and many Western studies have reported a positive association between inventory and audit fees. However, most Chinese studies have reported a significant negative association. This study finds that this puzzling association is attributable to Chinese auditors charging a significant discount on the opening balance of inventory, whereas their U.S. counterparts charge a significant premium. Meanwhile, we show that opening-balance inventory is associated with higher inherent risk both in China and the U.S. On the other hand, both Chinese and U.S. auditors charge a significant discount on the net increase in inventory as of the current year end, and we show that this is associated with lower inherent risk. Therefore, Chinese auditors appear to underreact to the inherent risk associated with opening-balance inventory, which helps explain the puzzling negative association between inventory and audit fees in China. 展开更多
关键词 INVENTORY AUDIT FEES Inherent risk China
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