卓越会计师素能结构及培养路径

为了适应经济社会发展对会计人才复合化、高端化的需求,本文构建了卓越会计师的内涵,并从卓越会计师素能维度论述了卓越会计师的构成内容和培养标准,在此基础上,从课程体系优化、扎实推进理论教学、建立多元化实训教学体系等六个方面提出了优化卓越会计师培养的路径。

“双师型”师资建设的现状、举措与突破路径——基于安徽省75所高职院校职教质量年报的分析考察

“双师型”教师是职业教育类型特征的重要体现,也是职业院校内涵式发展的关键要素。以安徽省75所高职院校2022年度职教质量年报为对象,对院校师资建设的现状和举措进行反思。提出师资建设的突破路径:应树立正确的引人用人观,分层分类实施精准化师资培训,面向生产一线开展教科研工作,同时,要建立健全相应的师资评价与激励体系,以确保师资建设行稳致远,进而增强院校发展的后劲。

Effects of substituting La with M(M=Sm, Nd, Pr) on electrochemical hydrogen storage characteristics of A_2B_7-type electrode alloys

The partial substitution of M （M=Sm, Nd, Pr） for La was performed in order to ameliorate the electrochemical hydrogen storage performance of RE–Mg–Ni-based A2B7-type electrode alloys. The La0.8–xMxMg0.2Ni3.35Al0.1Si0.05 （M=Sm, Nd, Pr;x=0-0.4） electrode alloys were fabricated by casting and annealing and their microstructures were characterized by X-ray diffraction （XRD） and scanning electron microscopy （SEM）. The major phases （La, Mg）2Ni7 with the hexagonal Ce2Ni7-type structure and LaNi5 with the hexagonal CaCu5-type structure make up the basic microstructure of the experimental alloys. The discharge capacities of the as-cast and annealed alloys all gain their maximum values with the M （M=Sm, Nd, Pr） content varying. The electrochemical cycle stability of the as-cast and annealed alloys clearly rises with the M （M=Sm, Nd, Pr） content growing. Furthermore, the electrochemical kinetics of the alloys, including the high rate discharge ability, charge transfer rate, limiting current density and hydrogen diffusion coefficient, all present a increase trend at first and then decrease with the rising of M （M=Sm, Nd, Pr） content.

Structure and function of aggrecan

Aggrecan is the major proteoglycan in the articular cartilage. This molecule is important in the proper functioning of articular cartilage because it provides a hydrated gel structure (via its interaction with hyaluronan and link protein) that endows the cartilage with load-bearing properties. It is also crucial in chondroskeletal morphogenesis during development. Aggrecan is a multimodular molecule expressed by chondrocytes. Its core protein is composed of three globular domains (G1, G2, and G3) and a large extended region (CS) between G2 and G3 for glycosaminoglycan chain attachment. G1 comprises the amino terminus of the core protein. This domain has the same structural motif as link protein. Functionally, the G1 domain interacts with hyaluronan acid and link protein, forming stable ternary complexes in the extracellular matrix. G2 is homologous to the tandem repeats of G1 and of link protein and is involved in product processing. G3 makes up the carboxyl terminus of the core protein. It enhances glycosaminoglycan modification and product secretion. Aggrecan plays an important role in mediating chondrocyte-chondrocyte and chondrocyte-matrix interactions through its ability to bind hyaluronan.

Electrochemical performances of Mg_(45)M_5Co_(50)(M=Pd, Zr) ternary hydrogen storage electrodes

In order to improve the discharge capacity and cyclic life of Mg-Co-based alloy, ternary Mg45M5Co50 （M=Pd, Zr） alloys were synthesized via mechanical alloying. TEM analysis demonstrates that these alloys all possess body-centered cubic （BCC） phase in nano-crystalline. Electrochemical experiments show that Mg45Zr5Co50 electrode exhibits the highest capacity （425 mA·h/g） among the Mg45M5Co50 （M=Mg, Pd, Zr） alloys. And Mg45Pd5Co50 electrode lifts not only the initial discharge capacity （379 mA·h/g）, but also the discharge kinetics, e.g., exchange current density and hydrogen diffusion ability from that of Mg50Co50. It could be concluded that the electrochemical performances were enhanced by substituting Zr and Pd for Mg in Mg-Co-based alloy.

The Factor Decomposition on Carbon Emission of China——Based on LMDI Decomposition Technology

Carbon emission is the current hot issue of global concern. How to assess various contributing factors for carbon emission is of great importance to find out the key factors and promote carbon emission reduction. In this paper, the author constructs an identical equation for carbon emission, based on the economic aggregate, the economic structure, the efficiency of energy utilization, the structure of energy consumption, and the coefficient of carbon emission; by applying to LMDI decomposition technology, the author analyzes the carbon emission of China from 1995 to 2007 at industrial level and regional level. The results show that the expansion of economic aggregate is the main reason for China' s rapidly increasing carbon emission and the increase of energy utilization efficiency is the key factor that can hold back the increase of carbon emission. In addition, the change of industrial structure or regional structure and the change of traditional energy structure have limited influence on the carbon emission, and their potentials have not yet been exploited. At the end of this paper, the author proposes the efforts that China should make to reduce carbon emission.

The Makings of an Icon： Analysis of Photograph of Israeli Soldiers

This study analyses an iconic photograph of Israeli paratroopers, photographed in Jerusalem in 1967. It explores how visual and formal structural components in the image function in this photograph and how they contribute to the process of creating an icon. It explores the mechanisms that exist in visual icons and addresses the question of why some press photographs turn into iconic images while other do not, and if there is a connection between the visual structural elements in the images and the way they are perceived by the public. The study discusses how this visual logic correlates with other elements such as public opinion and myths.

Carbon Emission Trends of Manufacturing and Influencing Factors in Jilin Province,China

This paper constructed a carbon emission identity based on five factors： industrial activity, industrial structure, energy inten- sity, energy mix and carbon emission parameter, and analyzed manufacturing carbon emission trends in Jilin Province at subdivided industrial level through Log-Mean Divisia Index （LMDI） method. Results showed that manufacturing carbon emissions of Jilin Province increased 1.304 ~ 107t by 66% between 2004 and 2010. However, 2012 was a remarkable year in which carbon emissions decreased compared with 2011, the first fall since 2004. Industrial activity was the most important factor for the increase of carbon emissions, while energy intensity had the greatest impact on inhibiting carbon emission growth. Despite the impact of industrial structure on carbon emissions fluctuated, its overall trend inhibited carbon emission growth. Further, influences of industrial structure became gradually stronger and surpassed energy intensity in the period 2009-2010. These results conclude that reducing energy intensity is still the main way for carbon emission reduction in Jilin Province, hut industrial structure can not be ignored and it has great potential. Based on the analyses, the way of manufacturing industrial structure adjustment for Jilin Province is put forward.

Effect of elements Zn, Sn and In on microstructures and performances of AZ91 alloy

A new magnesium alloy plate added elements Zn, Sn and In was manufactured by twin-roll continuous casting method to improve the precipitation of AZ91 alloy. The effects of elements addition and casting method on microstructure and mechanical properties of the Mg-Zn-In-Sn alloys were investigated by optical microscopy (OM), transmission electron microscopy (TEM), electron probe micro-analysis (EPMA), X-ray diffractometry (XRD) and energy dispersion spectrograph (EDS). The results show that the Mg-Zn-In-Sn alloy has higher tensile strength and better corrosion protection than the AZ91 alloy. The outstanding precipitation strengthening effect of the alloy is attributed to the small grain size and the hard precipitates between the grain boundaries.

Electronic structure and magnetism of RMn6Sn6 （R=Tb, Dy）

This article reports first-principles band structure calculations for RMn6Sn6 (R= Tb, Dy). The calculation uses the linear muffin-tin orbitals (LMTO) method in the atomic-sphere-approximation (ASA),and yields results showing that both TbMn6Sn6 and DyMn6Sn6 are ferrimagnetic compounds with antiparallel aligned moments of R and Mn atoms. In this research the 4f states of R atoms are treated as localized states,i. e., the hybridization of 4f states with other valence electrons is neglected. The moments of Mn in both compounds were determined to be 2.43μB and 2.38μB, respectively. The considerably small additional moments for Mn from the spin-orbit coupling indicates that the spin-orbital coupling is not dominated for Mn atoms. The total moments of Tb and Dy atoms are 10.28μB and 11.20μB. All the calculation findings accorded well with experimental results.

The Preparation of Ultra-fine Calcium Carbonate and Its properties Study

This article adopts the double decomposition method, select the appropriate experimental conditions and operation process, respectively add appropriate amount of sodium carboxymethyl cellulose （CMC） as crystal control agent to study the influence of crystalline of ultrafine calcium carbonate. The experimental results show that the different concentrations of CMC as crystal control agent on the morphology and crystal structure of calcium carbonate have obvious effect, which emerge morphology change from square to spherical, crystalline transition from calcite to aragonite. Thus, the results provide experimental data and theoretical basis for the use of different additives, and provide experimental basis and feasible solution for this kind of reaction.

The Implementation of Radiological Characterization for Reactor Decommissioning

The radiological characterization is to determine the type, the distribution and the radioactivity of the radionuclide in the reactor by investigation of the information, instrumentation detection, sampling analyses and theoretical calculation. It is used for determination of the decommissioning implementation option and radiological protection measure of the workers. After completion of the decommissioning it is used for determination of the site release. The radiological characterization should go through whole decommissioning process, which includes： the collection and review of historical file, the performing calculation of radionuclide inventory in the reactor, in situ measurement, sampling analyses, the review and evaluation of the data obtained and the comparison of calculated result with measured date etc.. The special attention should be paid to the radiological characterization information from the key part of reactor in decommissioning end state. The sampling from the ＂hot spot＂ should not be lost; the number of the sampling should be reasonable based on reliable statistics. The radioactivity density for site release should comply with the guide, standard and regulation of International Atomic Energy Agency and China.

Effect of rare earth elements on the structures and mechanical properties of magnesium alloys

By means of first-principles calculations,we have investigated the effects of rare earth elements (REEs) on the structures and mechanical properties of magnesium.The lattice parameters,elastic constants,bulk moduli,shear moduli,Young's moduli and anisotropic parameter of these solid solutions have been calculated and analyzed.The nearest-neighbor distance between Mg and the REEs is also analyzed to explore the correlation with the bulk moduli.The results show that the 4f-electrons and atomic radii play an important role in the strengthening process.The anomalies of the lattice parameters and mechanical properties at Eu and Yb are due to the half-filled and full-filled 4f-electron orbital states.Finally,the increase of directional bonding character near the alloying elements may account for the anisotropy and brittleness of these magnesium alloys.

Stability of proteins with multi-state unfolding behavior

A new model used to calculate the free energy change of protein unfolding is presented. In this model, proteins are considered to be composed of structural elements. The unfolding of a structural element obeys a two-state mechanism and the free energy change of the element can be obtained by a linear extrapolation method. If a protein consists of the same structural elements, its unfolding will displays a two-state process, and only the average structural element free energy change 〈△G0 element（H2O）〉 can be measured. If protein consists of completely different structural elements, its unfolding will show a multi-state behavior. When a protein consists of n structural elements its unfolding will shows a （n＋1）-state behavior. A least-squares fitting can be used to analyze the contribution of each structural element to the protein and the free energy change of each structural element can be obtained by using linear extrapolation to zero denaturant concentration, not to the start of each transition. The measured △Gn protein（H2O） is the sum of the free energy change for each structural element. Using this new model, we can not only analyze the stability of various proteins with similar structure and similar molecular weight, which undergo multi-state unfolding processes, but also compare the stability of proteins with different structures and molecular weights using the average structural element free energy change 〈△G0 element（H2O）〉. Although this method cannot completely provide the exact free energy of proteins, it is better than current methods.

Effects of Co doping on electronic structure and electric/magnetic properties of La_(0.1)Bi_(0.9)FeO_3 ceramics

In this work,we report the influence of Co-doping on the electronic band structure,dielectric and magnetic properties of La0.1Bi0.9Fe1-xCoxO3 ceramics.X-ray photoelectron spectroscopy investigation shows that Co dopant can shift the valence band spectrum and core-level lines of constituent elements towards higher bind energy regions simultaneously increase the concentration of oxygen vacancies in ceramics.The effects of dopant are discussed with focus given to the Co-doping induced enhancement of electrical conductivity and resistive switching phenomena.