Wind barriers have attracted significant attention as an effective measure to ensure train safety under crosswinds.However,in past decades,the influence of structural parameters such as the height and ventilation rati...Wind barriers have attracted significant attention as an effective measure to ensure train safety under crosswinds.However,in past decades,the influence of structural parameters such as the height and ventilation ratio of wind barriers on the difference of the average pressure coefficient between the train windward and leeward surface(ΔCp)has not been fully investigated.To determine the influence of the interaction among the three factors,namely the wind barrier height(H),ventilation ratio(R),and distance to the train(D),twenty five numerical simulation cases with different structural parameters were considered based on an orthogonal design.The shear stress transfer(SST)k-ωturbulent model was employed to calculate the wind pressure coefficients,and the calculation accuracy was validated by using wind tunnel experiments.The results indicated that with an increase in R,ΔCp first decreased and then increased,andΔCp decreased while D increased.Moreover,with the increase in H,ΔCp first increased and then decreased.Therefore,these three factors must be considered during the installation of wind barriers.Furthermore,according to a range analysis(judging the relative importance of the three factors intuitively),the three factors were ranked in the following order:R>H>D.Based on a variance analysis,R was found to be of high significance toΔCp,followed by H,which was significant,whereas D had relatively insignificant influence.Finally,the optimal values of R and H were determined to be 20%and 110 mm,respectively.And when R=40%,H=85 mm,the train was relatively unsafe under these such conditions.The findings of this study provide significant guidance for the structural design of wind barriers.展开更多
The penetration modeling of an adhesive into the fiber requires the measurement of various properties of resin and fiber： the resin viscosity, its surface tension, the penetration depth and the timber pore radius. Th...The penetration modeling of an adhesive into the fiber requires the measurement of various properties of resin and fiber： the resin viscosity, its surface tension, the penetration depth and the timber pore radius. This study is based on the screening technique that identifies the factors sensed by the experimenter. In order to determine the optimum processing conditions and find the combination of parameters that maximize the productivity in the experimental phase, a geometric illustration of the response has been made. The results are： the pores radius （4 μm）, surface tension （62.5 mN/m）, depth （10 μm） and viscosity （2,000 Cp）.展开更多
This paper aims to examine whether or not the adoption of fair value accounting （FVA） has an effect on the level of information transparency and the degree of earnings management, to identify whether the legal insti...This paper aims to examine whether or not the adoption of fair value accounting （FVA） has an effect on the level of information transparency and the degree of earnings management, to identify whether the legal institutions have powers to explain those effects of the adoption of FVA, and to explore the relationship between the effects of the adoption of FVA and several specific characteristics of the banking industry. By investigating the banking sectors of four Asian countries/regions including China, Hong Kong, the Philippines, and Singapore which have adopted International Financial Reporting Standards （IFRS）, this paper finds that after the application of FVA, the estimated cost of equity of the sampled banks significantly decreases and the relationship between banks＇ loan loss provisions （LLP） and earnings before provisions and tax （EBPT） becomes irrelevant. The evidence supports the effects of FVA adoption on the enhancement of accounting quality. In addition, sound legal/extra-legal systems are closely linked to the degree of accounting quality and still have a strong influence on FVA.展开更多
A full application of the new auditing law dated 2005 meant, among other things, an obligation for audit firms to present transparency reports. In the period of 2007-2010, audit firms overcame the barrier and started ...A full application of the new auditing law dated 2005 meant, among other things, an obligation for audit firms to present transparency reports. In the period of 2007-2010, audit firms overcame the barrier and started disclosing the data on their operations, being treated as confidential for a long period of time. A continuous period of four years might seem to be a short period to create a big picture of the developments in the audit profession in the Republic of Macedonia. However, the issue of who, how, and for what purposes these data were used remains open. Pursuant to Article 7 of the Statute of the Institute for Certified Auditors of the Republic of Macedonia （ICARM）, the institute is in charge of carrying out quality control. In 2010, ICARM carried out, for the first time, quality control over the operations of audit firms in 2009. Did ICARM use and how much did it use the data from the transparency reports in the process of selecting the entities to be subjected to quality control？ Is it possible to establish relation between transparency in the operations of the audit firms and improvement of quality of services they offer to their clients？ The authors will try to provide the answers to the abovementioned questions in this paper.展开更多
The temperature dependence of the anisotropy parameter of upper critical field γHe2 （T） = Hc2^‖ （T） /Hc2^⊥ （T） and London penetration depth γλ （T） = λ‖（T）/λ⊥ （T） are calculated using two-band Ginz...The temperature dependence of the anisotropy parameter of upper critical field γHe2 （T） = Hc2^‖ （T） /Hc2^⊥ （T） and London penetration depth γλ （T） = λ‖（T）/λ⊥ （T） are calculated using two-band Ginzburg-Landau theory for layered superconductors. It is shown that, with decreasing temperature the anisotropy parameter γHc2 （T） is increased, while the London penetration depth anisotropy γλ（T） reveals an opposite behavior. Results of our calculations are in agreement with experimental data for single crystal MgB2 and with other calculations..Results of an analysis of magnetic field Hc1 in a single vortex between superconducting layers are also presented.展开更多
Objective: To investigate the distribution and permeability of blood vessels on the Conception Vessel and the Governor Vessel in the physiological state. Methods: Evans blue (EB) solution was injected into the margina...Objective: To investigate the distribution and permeability of blood vessels on the Conception Vessel and the Governor Vessel in the physiological state. Methods: Evans blue (EB) solution was injected into the marginal ear vein of healthy rabbits. Three hours after injection, the rabbits were sacrificed and the skin on the Conception Vessel and the Governor Vessel and the corresponding bilateral non-channels was collected. EB was extracted with 7:3 acetone: physiological saline, and the absorbance of EB at each skin tissue was measured with a spectrophotometer. Results: The A value of EB absorbance at the Conception Vessel on the abdominal skin was lower than that of the corresponding bilateral non-channels with a statistically significant difference (P<0.01). The A value of EB absorbance at the Governor Vessel on the back was higher than that of the corresponding bilateral non-channels (P<0.05). There was no statistical difference in the A value of EB absorbance between the bilateral non-channels of the abdomen and the back (P>0.05). Conclusion: There were differences in capillary distribution and permeability between the Conception Vessel, the Governor Vessel and the corresponding bilateral non-meridians.展开更多
基金Project(51822803)supported by the National Natural Science Foundation of ChinaProject(2019JJ50688)supported by Hunan Provincial Natural Science Foundation,China+1 种基金Project(kq1905005)supported by Training Program for Excellent Young Innovators of Changsha,ChinaProject(CX20210775)supported by Hunan Provincial Innovative Foundation for Postgraduates,China。
文摘Wind barriers have attracted significant attention as an effective measure to ensure train safety under crosswinds.However,in past decades,the influence of structural parameters such as the height and ventilation ratio of wind barriers on the difference of the average pressure coefficient between the train windward and leeward surface(ΔCp)has not been fully investigated.To determine the influence of the interaction among the three factors,namely the wind barrier height(H),ventilation ratio(R),and distance to the train(D),twenty five numerical simulation cases with different structural parameters were considered based on an orthogonal design.The shear stress transfer(SST)k-ωturbulent model was employed to calculate the wind pressure coefficients,and the calculation accuracy was validated by using wind tunnel experiments.The results indicated that with an increase in R,ΔCp first decreased and then increased,andΔCp decreased while D increased.Moreover,with the increase in H,ΔCp first increased and then decreased.Therefore,these three factors must be considered during the installation of wind barriers.Furthermore,according to a range analysis(judging the relative importance of the three factors intuitively),the three factors were ranked in the following order:R>H>D.Based on a variance analysis,R was found to be of high significance toΔCp,followed by H,which was significant,whereas D had relatively insignificant influence.Finally,the optimal values of R and H were determined to be 20%and 110 mm,respectively.And when R=40%,H=85 mm,the train was relatively unsafe under these such conditions.The findings of this study provide significant guidance for the structural design of wind barriers.
文摘The penetration modeling of an adhesive into the fiber requires the measurement of various properties of resin and fiber： the resin viscosity, its surface tension, the penetration depth and the timber pore radius. This study is based on the screening technique that identifies the factors sensed by the experimenter. In order to determine the optimum processing conditions and find the combination of parameters that maximize the productivity in the experimental phase, a geometric illustration of the response has been made. The results are： the pores radius （4 μm）, surface tension （62.5 mN/m）, depth （10 μm） and viscosity （2,000 Cp）.
文摘This paper aims to examine whether or not the adoption of fair value accounting （FVA） has an effect on the level of information transparency and the degree of earnings management, to identify whether the legal institutions have powers to explain those effects of the adoption of FVA, and to explore the relationship between the effects of the adoption of FVA and several specific characteristics of the banking industry. By investigating the banking sectors of four Asian countries/regions including China, Hong Kong, the Philippines, and Singapore which have adopted International Financial Reporting Standards （IFRS）, this paper finds that after the application of FVA, the estimated cost of equity of the sampled banks significantly decreases and the relationship between banks＇ loan loss provisions （LLP） and earnings before provisions and tax （EBPT） becomes irrelevant. The evidence supports the effects of FVA adoption on the enhancement of accounting quality. In addition, sound legal/extra-legal systems are closely linked to the degree of accounting quality and still have a strong influence on FVA.
文摘A full application of the new auditing law dated 2005 meant, among other things, an obligation for audit firms to present transparency reports. In the period of 2007-2010, audit firms overcame the barrier and started disclosing the data on their operations, being treated as confidential for a long period of time. A continuous period of four years might seem to be a short period to create a big picture of the developments in the audit profession in the Republic of Macedonia. However, the issue of who, how, and for what purposes these data were used remains open. Pursuant to Article 7 of the Statute of the Institute for Certified Auditors of the Republic of Macedonia （ICARM）, the institute is in charge of carrying out quality control. In 2010, ICARM carried out, for the first time, quality control over the operations of audit firms in 2009. Did ICARM use and how much did it use the data from the transparency reports in the process of selecting the entities to be subjected to quality control？ Is it possible to establish relation between transparency in the operations of the audit firms and improvement of quality of services they offer to their clients？ The authors will try to provide the answers to the abovementioned questions in this paper.
文摘The temperature dependence of the anisotropy parameter of upper critical field γHe2 （T） = Hc2^‖ （T） /Hc2^⊥ （T） and London penetration depth γλ （T） = λ‖（T）/λ⊥ （T） are calculated using two-band Ginzburg-Landau theory for layered superconductors. It is shown that, with decreasing temperature the anisotropy parameter γHc2 （T） is increased, while the London penetration depth anisotropy γλ（T） reveals an opposite behavior. Results of our calculations are in agreement with experimental data for single crystal MgB2 and with other calculations..Results of an analysis of magnetic field Hc1 in a single vortex between superconducting layers are also presented.
基金supported by the National Key Basic Research Development Project (No.2005CB523306)
文摘Objective: To investigate the distribution and permeability of blood vessels on the Conception Vessel and the Governor Vessel in the physiological state. Methods: Evans blue (EB) solution was injected into the marginal ear vein of healthy rabbits. Three hours after injection, the rabbits were sacrificed and the skin on the Conception Vessel and the Governor Vessel and the corresponding bilateral non-channels was collected. EB was extracted with 7:3 acetone: physiological saline, and the absorbance of EB at each skin tissue was measured with a spectrophotometer. Results: The A value of EB absorbance at the Conception Vessel on the abdominal skin was lower than that of the corresponding bilateral non-channels with a statistically significant difference (P<0.01). The A value of EB absorbance at the Governor Vessel on the back was higher than that of the corresponding bilateral non-channels (P<0.05). There was no statistical difference in the A value of EB absorbance between the bilateral non-channels of the abdomen and the back (P>0.05). Conclusion: There were differences in capillary distribution and permeability between the Conception Vessel, the Governor Vessel and the corresponding bilateral non-meridians.
