Qualitative Perspective of Audit Materiality： Empirical Evidence in Mexico and Colombia

Our contribution analyzes the process of convergence with the International Standards of Audit （ISAs）, particularly those that regulate the concept of materiality in Mexico and Colombia. Between other results, across a survey, it is demonstrated why the effective use of the factors that emerge of his qualitative slope can favor the quality of the financial information that publish the audited companies, the usefulness and the comprehensibility of the report of opinion. In general, the reliability, transparency, and relevancy of the financial statements will meet potentially favored with the strict application of these major and better normative instruments.

Is audit materiality informative?Evidence from China

To improve the usefulness of audit opinions,on 23 March 2021,the China Securities Regulatory Commission mandated that auditors disclose overall quantitative materiality of consolidated financial statements in special explanations of modified audit opinions.This paper selects Chinese A-share companies issued with modified audit opinions for the period of 2020-2022 as the research sample and analyzes the assessment of materiality in audit practice and the informativeness of audit materiality.Our findings are as follows.(1)The most commonly used bases for materiality by auditors are profit and income,with considerable differences in the percentages applied to the different bases and variations even within the same base.(2)The higher the materiality amount,the poorer the audit quality.This negative correlation is mainly observed in scenarios where the audited companies engage in downward earnings management and where the competency of audit firms or auditors is relatively low.(3)Companies that disclose quantitative materiality in the special explanations of modified audit opinions have a lower earnings response coefficient than companies that do not disclose audit materiality.This research sheds light on the“black box”of the audit process and verifies the information value of audit materiality.The conclusions are of significant value to auditing standard-setters,investors and regulators.

The spillover effect of disclosure rules and materiality thresholds:Evidence from profit warnings issued in Hong Kong market

Dual-listed firms simultaneously follow the relevant rules in their home country and in their cross-listed country.In contrast,other firms only listed in the cross-listed country are only subject to the local regulations.Previous literature has found evidence that cross-listing can improve firms' information transparency because of more stringent listing rules in the cross-listed country.The existing research,however,has not paid enough attention to the potential influence of dual-listed firms and their home country institutional factors(e.g.unique disclosure policies) on other firms only listed in the cross-listed country(i.e.spillover effect).In the Hong Kong market,Chinese dual-listed firms are under the mandatory profit warning regulation of China's Mainland,but other firms listed only in Hong Kong only need to follow the voluntary disclosure rule of the Hong Kong Stock Exchange.Such a setting provides us with the opportunity to investigate a spillover effect,i.e.whether these Chinese dual-listed firms influence their peers only listed in Hong Kong to release profit warnings.We find that firms only listed in Hong Kong are more likely to issue profit warnings if their Chinese dual-listed peers have also issued warnings.We further find that this spillover effect increases with the market capitalization of Chinese duallisted firms and increases with the market share of these firms before they dominate the industry.Lastly,due to an underlying duty to disclose material information in Hong Kong,the spillover effect is weaker for firms with large earnings surprises.

High‑Entropy Electrode Materials:Synthesis,Properties and Outlook

High-entropy materials represent a new category of high-performance materials,first proposed in 2004 and extensively investigated by researchers over the past two decades.The definition of high-entropy materials has continuously evolved.In the last ten years,the discovery of an increasing number of high-entropy materials has led to significant advancements in their utilization in energy storage,electrocatalysis,and related domains,accompanied by a rise in techniques for fabricating high-entropy electrode materials.Recently,the research emphasis has shifted from solely improving the performance of high-entropy materials toward exploring their reaction mechanisms and adopting cleaner preparation approaches.However,the current definition of high-entropy materials remains relatively vague,and the preparation method of high-entropy materials is based on the preparation method of single metal/low-or medium-entropy materials.It should be noted that not all methods applicable to single metal/low-or medium-entropy materials can be directly applied to high-entropy materials.In this review,the definition and development of high-entropy materials are briefly reviewed.Subsequently,the classification of high-entropy electrode materials is presented,followed by a discussion of their applications in energy storage and catalysis from the perspective of synthesis methods.Finally,an evaluation of the advantages and disadvantages of various synthesis methods in the production process of different high-entropy materials is provided,along with a proposal for potential future development directions for high-entropy materials.

Research status and prospects of the fractal analysis of metal material surfaces and interfaces

As a mathematical analysis method,fractal analysis can be used to quantitatively describe irregular shapes with self-similar or self-affine properties.Fractal analysis has been used to characterize the shapes of metal materials at various scales and dimensions.Conventional methods make it difficult to quantitatively describe the relationship between the regular characteristics and properties of metal material surfaces and interfaces.However,fractal analysis can be used to quantitatively describe the shape characteristics of metal materials and to establish the quantitative relationships between the shape characteristics and various properties of metal materials.From the perspective of two-dimensional planes and three-dimensional curved surfaces,this paper reviews the current research status of the fractal analysis of metal precipitate interfaces,metal grain boundary interfaces,metal-deposited film surfaces,metal fracture surfaces,metal machined surfaces,and metal wear surfaces.The relationship between the fractal dimensions and properties of metal material surfaces and interfaces is summarized.Starting from three perspectives of fractal analysis,namely,research scope,image acquisition methods,and calculation methods,this paper identifies the direction of research on fractal analysis of metal material surfaces and interfaces that need to be developed.It is believed that revealing the deep influence mechanism between the fractal dimensions and properties of metal material surfaces and interfaces will be the key research direction of the fractal analysis of metal materials in the future.

Defect Engineering:Can it Mitigate Strong Coulomb Effect of Mg^(2+)in Cathode Materials for Rechargeable Magnesium Batteries?

Rechargeable magnesium batteries(RMBs)have been considered a promising“post lithium-ion battery”system to meet the rapidly increasing demand of the emerging electric vehicle and grid energy storage market.However,the sluggish diffusion kinetics of bivalent Mg^(2+)in the host material,related to the strong Coulomb effect between Mg^(2+)and host anion lattices,hinders their further development toward practical applications.Defect engineering,regarded as an effective strategy to break through the slow migration puzzle,has been validated in various cathode materials for RMBs.In this review,we first thoroughly understand the intrinsic mechanism of Mg^(2+)diffusion in cathode materials,from which the key factors affecting ion diffusion are further presented.Then,the positive effects of purposely introduced defects,including vacancy and doping,and the corresponding strategies for introducing various defects are discussed.The applications of defect engineering in cathode materials for RMBs with advanced electrochemical properties are also summarized.Finally,the existing challenges and future perspectives of defect engineering in cathode materials for the overall high-performance RMBs are described.

Advanced Functional Electromagnetic Shielding Materials:A Review Based on Micro‑Nano Structure Interface Control of Biomass Cell Walls

Research efforts on electromagnetic interference(EMI)shielding materials have begun to converge on green and sustainable biomass materials.These materials offer numerous advantages such as being lightweight,porous,and hierarchical.Due to their porous nature,interfacial compatibility,and electrical conductivity,biomass materials hold significant potential as EMI shielding materials.Despite concerted efforts on the EMI shielding of biomass materials have been reported,this research area is still relatively new compared to traditional EMI shielding materials.In particular,a more comprehensive study and summary of the factors influencing biomass EMI shielding materials including the pore structure adjustment,preparation process,and micro-control would be valuable.The preparation methods and characteristics of wood,bamboo,cellulose and lignin in EMI shielding field are critically discussed in this paper,and similar biomass EMI materials are summarized and analyzed.The composite methods and fillers of various biomass materials were reviewed.this paper also highlights the mechanism of EMI shielding as well as existing prospects and challenges for development trends in this field.

Nanoparticles for the treatment of spinal cord injury

Spinal cord injuries lead to significant loss of motor, sensory, and autonomic functions, presenting major challenges in neural regeneration. Achieving effective therapeutic concentrations at injury sites has been a slow process, partly due to the difficulty of delivering drugs effectively. Nanoparticles, with their targeted delivery capabilities, biocompatibility, and enhanced bioavailability over conventional drugs, are garnering attention for spinal cord injury treatment. This review explores the current mechanisms and shortcomings of existing treatments, highlighting the benefits and progress of nanoparticle-based approaches. We detail nanoparticle delivery methods for spinal cord injury, including local and intravenous injections, oral delivery, and biomaterial-assisted implantation, alongside strategies such as drug loading and surface modification. The discussion extends to how nanoparticles aid in reducing oxidative stress, dampening inflammation, fostering neural regeneration, and promoting angiogenesis. We summarize the use of various types of nanoparticles for treating spinal cord injuries, including metallic, polymeric, protein-based, inorganic non-metallic, and lipid nanoparticles. We also discuss the challenges faced, such as biosafety, effectiveness in humans, precise dosage control, standardization of production and characterization, immune responses, and targeted delivery in vivo. Additionally, we explore future directions, such as improving biosafety, standardizing manufacturing and characterization processes, and advancing human trials. Nanoparticles have shown considerable progress in targeted delivery and enhancing treatment efficacy for spinal cord injuries, presenting significant potential for clinical use and drug development.

White,everything white?Josef Frank’s Villa Beer(1930)in Vienna,and its materiality in the context of the discourse on‘white cubes’

In 2017 a group of conservators-restorers conducted a conservation-science study of the materials used in the construction of Josef Frank’s main work,the Villa Beer(1930)in Vienna-Hietzing,and of the building’s surfaces.The study was an opportunity to find evidence indicating whether the contemporary description of the wall colour as a non-colour white corresponded to physical reality.The notion‘Weiss,alles Weiss’(‘white,everything white’),celebrated as‘an expression of values and of the times’(Hammann,1930),will be identified as a cultural construct that stands in contradiction to the actual materiality of the buildings of the period.We must rewrite the colour history of Modern Movement architecture.The‘White Cubes’were never white.

＂Literal Translation＂ and the Materiality of Language： Lu Xun as a Case

With his insistence upon the literal rendering in Chinese of foreign texts, especially regarding syntax, Lu Xun＇s understanding of＂literal translation＂ strikes a rather distinct note in the modern Chinese literary scene. The intention behind this method, namely, the aim to ＂retain the tone of the original,＂ reveals a generative perception of language that takes language as not just the bearer of the already existent thought, but as the formative element of thought that has meaning in itself. This paper seeks to delineate the structural constitution of the materiality of language as grasped by Lu Xun. By comparing the notion of the ＂tone＂ to Wilhelm yon Humboldt＇s notion of the ＂inner form ~of language＂ and situating it within the genealogy of qi, as well as tracing its link with Zhang Taiyan＇s idea of＂zhiyan,＂ I will attempt to reveal the philosophical and historical basis of Lu Xun＇s principle of ＂literal translation＂ and its significance for Chinese literary modernity in general.

Indirect Water Consumption:The Scope 3 of Water?Estimation of This Indicator in Sectors Relying on Agriculture

The aim of this research project is to assess indirect water consumption,that represents the water consumed in the upstream part of the production life cycle.Estimations are provided for agriculture related companies,as agriculture represents 70%of water consumption on Earth.This consumption varies greatly according to the countries where supply chain is located.The estimation is attempted for 27 European listed companies in sectors relying on agriculture in its supply chain.A data is estimated for 22 companies,showing that indirect water consumption is much more important than direct one.Strategic questions raised through the estimation of indirect water consumption in various subsectors show the interest in this data,which represents the equivalent of Carbon Scope 3 for water issues.

Digital and physical materiality in contemporary architectural design: A material engagement approach

1.Architectural research and contemporary design practice Architectural research is increasingly recognised as a field in its own right,with its particular approaches and generated knowledge(Frayling,1994;Archer,1995;Menges and Ahlquist,2011;Henschel and Nilsson,2015;Burry and the scientific and technical into its subject what sets it Burry,2016;Oxman,2017).Although often incorporating apart from science,however,is its vital link to design practice.This connection makes it not only intrinsically linked to its,specific site of,production,but also to constantly evolving software,fabrication tools and forms of materiality that have cometo be incorporated into thecore of the,design,process.,As a,result of this,materials research,machine learning,advanced simulation,and robotic fabrication,to name some examples,are some of the tools that inform architecture today.

Ag+改性NaY分子筛的制备及其吸附脱氮性能研究

采用Ag+改性NaY分子筛成功制备了AgY分子筛,利用XRD射线衍射、FT-IR、N2吸附-脱附对NaY和AgY分子筛进行了表征,并用于吸附脱除模拟燃料中吡啶、苯胺、喹啉碱性氮化物,AgY分子筛的吸附能力明显优于NaY分子筛。考察了吸附温度、吸附时间对AgY分子筛吸附三种氮化物的影响,实验结果表明,吸附能力均为:苯胺>喹啉>吡啶,为了进一步研究其吸附机理,采用Materials Studio软件建立了AgY分子筛12T团簇模型并在303、323、343 K下模拟三种氮化物分子在AgY分子筛上的吸附,计算了吸附能、活性中心与吡啶、苯胺、喹啉分子的距离、前线轨道、等密度分布、径向分布函数等相关参数,计算结果也表明,AgY分子筛对苯胺的吸附优于喹啉,优于吡啶,与实验结果一致,且吸附以化学吸附为主,AgY分子筛S位和W位为主要吸附位。吸附等温线研究结果表明,AgY分子筛对吡啶的吸附符合Langmuir-Freundlich混合吸附模型,对苯胺、喹啉的吸附符合Freundlich吸附模型。吸附动力学和吸附热力学结果表明,AgY分子筛对吡啶的吸附符合准二级动力学模型,对苯胺、喹啉的吸附符合准一级动力学模型,吸附是自发的熵增过程。

The Roadmap of 2D Materials and Devices Toward Chips

Due to the constraints imposed by physical effects and performance degra certain limitations in sustaining the advancement of Moore’s law.Two-dimensional(2D)materials have emerged as highly promising candidates for the post-Moore era,offering significant potential in domains such as integrated circuits and next-generation computing.Here,in this review,the progress of 2D semiconductors in process engineering and various electronic applications are summarized.A careful introduction of material synthesis,transistor engineering focused on device configuration,dielectric engineering,contact engineering,and material integration are given first.Then 2D transistors for certain electronic applications including digital and analog circuits,heterogeneous integration chips,and sensing circuits are discussed.Moreover,several promising applications(artificial intelligence chips and quantum chips)based on specific mechanism devices are introduced.Finally,the challenges for 2D materials encountered in achieving circuit-level or system-level applications are analyzed,and potential development pathways or roadmaps are further speculated and outlooked.

Structural Engineering of Anode Materials for Low-Temperature Lithium-Ion Batteries:Mechanisms,Strategies,and Prospects

The severe degradation of electrochemical performance for lithium-ion batteries(LIBs)at low temperatures poses a significant challenge to their practical applications.Consequently,extensive efforts have been contributed to explore novel anode materials with high electronic conductivity and rapid Li^(+)diffusion kinetics for achieving favorable low-temperature performance of LIBs.Herein,we try to review the recent reports on the synthesis and characterizations of low-temperature anode materials.First,we summarize the underlying mechanisms responsible for the performance degradation of anode materials at subzero temperatures.Second,detailed discussions concerning the key pathways(boosting electronic conductivity,enhancing Li^(+)diffusion kinetics,and inhibiting lithium dendrite)for improving the low-temperature performance of anode materials are presented.Third,several commonly used low-temperature anode materials are briefly introduced.Fourth,recent progress in the engineering of these low-temperature anode materials is summarized in terms of structural design,morphology control,surface&interface modifications,and multiphase materials.Finally,the challenges that remain to be solved in the field of low-temperature anode materials are discussed.This review was organized to offer valuable insights and guidance for next-generation LIBs with excellent low-temperature electrochemical performance.

Progress,challenges,and prospects of spent lithium-ion batteries recycling:A review

The recycling and reutilization of spent lithium-ion batteries(LIBs)have become an important measure to alleviate problems like resource scarcity and environmental pollution.Although some progress has been made,battery recycling technology still faces challenges in terms of efficiency,effectiveness and environmental sustainability.This review aims to systematically review and analyze the current status of spent LIB recycling,and conduct a detailed comparison and evaluation of different recycling processes.In addition,this review introduces emerging recycling techniques,including deep eutectic solvents,molten salt roasting,and direct regeneration,with the intent of enhancing recycling efficiency and diminishing environmental repercussions.Furthermore,to increase the added value of recycled materials,this review proposes the concept of upgrading recycled materials into high value-added functional materials,such as catalysts,adsorbents,and graphene.Through life cycle assessment,the paper also explores the economic and environmental impacts of current battery recycling and highlights the importance that future recycling technologies should achieve a balance between recycling efficiency,economics and environmental benefits.Finally,this review outlines the opportunities and challenges of recycling key materials for next-generation batteries,and proposes relevant policy recommendations to promote the green and sustainable development of batteries,circular economy,and ecological civilization.

Valorization of Camellia oleifera oil processing byproducts to value-added chemicals and biobased materials: A critical review

The C.oleifera oil processing industry generates large amounts of solid wastes,including C.oleifera shell(COS)and C.oleifera cake(COC).Distinct from generally acknowledged lignocellulosic biomass(corn stover,bamboo,birch,etc.),Camellia wastes contain diverse bioactive substances in addition to the abundant lignocellulosic components,and thus,the biorefinery utilization of C.oleifera processing byproducts involves complicated processing technologies.This reviewfirst summarizes various technologies for extracting and converting the main components in C.oleifera oil processing byproducts into value-added chemicals and biobased materials,as well as their potential applications.Microwave,ultrasound,and Soxhlet extractions are compared for the extraction of functional bioactive components(tannin,flavonoid,saponin,etc.),while solvothermal conversion and pyrolysis are discussed for the conversion of lignocellulosic components into value-added chemicals.The application areas of these chemicals according to their properties are introduced in detail,including utilizing antioxidant and anti-in-flammatory properties of the bioactive substances for the specific application,as well as drop-in chemicals for the substitution of unrenewable fossil fuel-derived products.In addition to chemical production,biochar fabricated from COS and its applications in thefields of adsorption,supercapacitor,soil remediation and wood composites are comprehensively reviewed and discussed.Finally,based on the compositions and structural characteristics of C.oleifera byproducts,the development of full-component valorization strategies and the expansion of the appli-cationfields are proposed.

Porous framework materials for energy&environment relevant applications:A systematic review

Carbon peaking and carbon neutralization trigger a technical revolution in energy&environment related fields.Development of new technologies for green energy production and storage,industrial energy saving and efficiency reinforcement,carbon capture,and pollutant gas treatment is in highly imperious demand.The emerging porous framework materials such as metal–organic frameworks(MOFs),covalent organic frameworks(COFs)and hydrogen-bonded organic frameworks(HOFs),owing to the permanent porosity,tremendous specific surface area,designable structure and customizable functionality,have shown great potential in major energy-consuming industrial processes,including sustainable energy gas catalytic conversion,energy-efficient industrial gas separation and storage.Herein,this manuscript presents a systematic review of porous framework materials for global and comprehensive energy&environment related applications,from a macroscopic and application perspective.

Recent advances in graphene-based phase change composites for thermal energy storage and management

Energy storage and conservation are receiving increased attention due to rising global energy demands.Therefore,the development of energy storage materials is crucial.Thermal energy storage(TES)systems based on phase change materials(PCMs)have increased in prominence over the past two decades,not only because of their outstanding heat storage capacities but also their superior thermal energy regulation capability.However,issues such as leakage and low thermal conductivity limit their applicability in a variety of settings.Carbon-based materials such as graphene and its derivatives can be utilized to surmount these obstacles.This study examines the recent advancements in graphene-based phase change composites(PCCs),where graphene-based nanostructures such as graphene,graphene oxide(GO),functionalized graphene/GO,and graphene aerogel(GA)are incorporated into PCMs to substantially enhance their shape stability and thermal conductivity that could be translated to better storage capacity,durability,and temperature response,thus boosting their attractiveness for TES systems.In addition,the applications of these graphene-based PCCs in various TES disciplines,such as energy conservation in buildings,solar utilization,and battery thermal management,are discussed and summarized.

Nontraditional energy-assisted mechanical machining of difficult-to-cut materials and components in aerospace community:a comparative analysis

The aerospace community widely uses difficult-to-cut materials,such as titanium alloys,high-temperature alloys,metal/ceramic/polymer matrix composites,hard and brittle materials,and geometrically complex components,such as thin-walled structures,microchannels,and complex surfaces.Mechanical machining is the main material removal process for the vast majority of aerospace components.However,many problems exist,including severe and rapid tool wear,low machining efficiency,and poor surface integrity.Nontraditional energy-assisted mechanical machining is a hybrid process that uses nontraditional energies(vibration,laser,electricity,etc)to improve the machinability of local materials and decrease the burden of mechanical machining.This provides a feasible and promising method to improve the material removal rate and surface quality,reduce process forces,and prolong tool life.However,systematic reviews of this technology are lacking with respect to the current research status and development direction.This paper reviews the recent progress in the nontraditional energy-assisted mechanical machining of difficult-to-cut materials and components in the aerospace community.In addition,this paper focuses on the processing principles,material responses under nontraditional energy,resultant forces and temperatures,material removal mechanisms,and applications of these processes,including vibration-,laser-,electric-,magnetic-,chemical-,advanced coolant-,and hybrid nontraditional energy-assisted mechanical machining.Finally,a comprehensive summary of the principles,advantages,and limitations of each hybrid process is provided,and future perspectives on forward design,device development,and sustainability of nontraditional energy-assisted mechanical machining processes are discussed.