关于附回购条款股权投资的研究及审计应对措施

越来越多拟IPO的企业在申报前会引进外部投资者,对于其中涉及外部投资者的增资款是列报金融负债还是权益工具,成为IPO审计的一个重点难点问题,也是IPO审核过程中经常被问询的问题。实务中存在外部投资者增资入股时,将实际控制人、发行人作为对赌回购义务人,其中,发行人作为对赌回购义务人,对发行人取得外部投资者的增资款是作为权益工具还是作为金融负债值得探讨。文章以IPO反馈问答中遇到的外部投资者增资入股的具体案例,探讨附回购条款的股权投资的会计处理及审计应对措施,并提出发行人引入外部投资者关于回购条款的建议。

Influence of Tire Slip Angle on Adhesion CoefficientCharacteristic of Road Vehicles

Tire slip angle has a great influence on peak values of both logitudinal and lateral adhesion coefficients as well as optimal slip ratios. Regression equations based on the experi- mental data from several countries are given to describe their dependencies. The peak value of longitudiinal adhesion coefficient has a linear relationship with tire slip angle, but peak value of lateral has a complicated relationship; the optimal slip ratio of longitudinal has an exponent function relationship, the optimal slip ratio of lateral almost has nothinng to do with tire slipangle.

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银蛇狂舞

(红先)我们将在所有征答正确的读者中抽取15名幸运棋迷,各奖由特级大师王嘉良签名的棋书。本期征答截止日期:2007年10月10日。请读者在信封上注明"银蛇狂舞"字样,并附回邮邮票。

Adsorptive Recovery of Uranium from Nuclear Fuel Industrial Wastewater by Titanium Loaded Collagen Fiber

Effective recovery of UO2+2 from wastewater is essential for nuclear fuel industry and related industries.In this study,a novel adsorbent was prepared by loading titanium(Ti4+) onto collagen fiber(TICF),and its physical and chemical properties as well as adsorption to UO2+2 in nuclear fuel industrial wastewater were investigated.It is found that TICF can effectively recover UO2+2 from the wastewater with excellent adsorption capacity.The adsorption capacity is 0.62 mmol·g-1 at 303 K and pH 5.0 when the initial concentration of UO2+2 is 1.50 mmol·L-1.The adsorption isotherms can be described by the Langmuir equation and the adsorption capacity increases with temperature.The effect of co-existed F on the adsorption capacity for UO2+2 is significant,which can be eliminated by adding aluminum ions as complexing agent,while the other co-existed ions in the solutions,including HCO-3,Cl-,NO-3,Ca2+,Mg2+ and Cu2+,have little effect on the adsorption capacity for UO2+2.The saturated TICF after UO2+2 adsorption can be regenerated by using 0.2 mol·L-1 nitrate(HNO-3) as desorption agent,and the TICF can be reused at least three times.Thus the TICF is a new and effective adsorbent for the recovery of UO2+2 from the wastewater.

Platinum recovery from dilute platinum solutions using activated carbon

Platinum adsorption on activated carbon,a common adsorbent,from dilute platinum-containing solution of 57.6 mg/L was investigated.The effects of different adsorption parameters on the platinum adsorption were reported in detail.The percentage of platinum adsorption increased with increasing the amount of adsorbent,as well as with increasing contact time and temperature.A platinum adsorption of 75% was obtained using 400 mg of activated carbon at a shaking rate of 200 r/min for 3 h at 25 ℃.A platinum adsorption of 88%,however,was obtained at 80 ℃ using 200 mg of activated carbon within only 1 h,which indicates that temperature plays a vital role in the adsorption process.A platinum adsorption of 99% or above was attained using 400 mg of activated carbon after contact for 3 h at 80 ℃.

Activated Hard Shell of Apricot Stones： A Promising Adsorbent in Gold Recovery

Activated carbon has been proven to be an effective adsorbent for the recovery of a wide variety of metal ions from aqueous solutions. In this research, the activated hard shell of Iranian apricot stones was used for gold recovery from electro-plating wastewater. The effect of parameters such as dose and particle size of adsorbent,pH, agitation speed of mixing on the gold recovery was investigated. The results showed that under the optimum operating conditions more than 98% of gold ions were adsorbed onto activated carbon after just 3 h. In addition, the adsorbed gold could be eluted from this adsorbent by improved striping method. The process involves contact of gold-laden adsorbent with a strong base at ambient temperatures followed by elution with an aqueous solution containing an organic solvent. It was found that activated hard shell of apricot stones has the potential to replace im ported commercial activated carbons in gold adsorption processes.

Kinetic modeling of adsorption of vanadium and iron from acid solution through ion exchange resins

This study assessed the adsorption process and the reaction kinetics involved in the selective recovery of vanadium from an acid solution containing iron as an impurity.Four commercial resins were studied:Lewatit^(®)MonoPlus TP 209 XL,Lewatit^(®) TP 207,Dowex^(TM)M4195(chelating resin)and Lewatit^(®) MonoPlus S 200 H(strong cationic exchange resin).To investigate the effect of time on the adsorption process,batch experiments were carried out using the following initial conditions:pH 2.0,298 K,and a proportion of 1 g of resin to 50 mL of solution.The variation of pH over time was analyzed.Chelating resin released less H+ions as the adsorption occurred,resulting in a lower drop of pH when compared to S 200 H resin.Ion adsorption by the resins was also evaluated through FT-IR and SEM−EDS before and after the experiments.Among the evaluated kinetic models(pseudo-first order,pseudo-second order,Elovich and intraparticle diffusion models),the pseudo-second order model best fits the experimental data of the adsorption of vanadium and iron by all of the four resins.M4195 resin showed the highest recovery of vanadium and the lowest adsorption of iron.Kinetic data,which are fundamental to industrial processes applications,are provided.

Recovery Properties of Polysulfone Hollow Fiber Chelating Membrane Modified with Thiourea for Mercury (Ⅱ)

The adsorption isotherms of the polysulfone hollow fiber chelating membrane modified with thionrea as chelating groups for Hg^2＋ were determined. The effects of mobile phase conditions and the operating parameters on removal performance of the chelating membrane for Hg^2＋ were also investigated. The recovery of Hg^2＋ decreased at low pH and the optimum range of pH was from 6 to 7. The feed concentration effected on recovery of Hg^2＋ at the specified loading amount of Hg^2＋. The Hg^2＋ could be removed from different concentration feed solution by chelating membrane. The increase of feed flow rate led to slight decrease of recovery of Hg^2＋ at the specified loading amount of Hg^2＋. The chelating membrane could be operated at height feed flow rate and a large-scale removal of H^2＋ could be realized. With the increase of load amount, Hg^2＋ recovery decreased, but the saturation degree of chelating membrane increased. According to required recovery of H^2＋ and the saturation degree of chelating membrane, the optimum loading amount of Hg^2＋ should be selected in the actual removal of H^2＋.

RECOVERY OF p-AMINOPHENOL (PAP) FROM AQUEOUS SOLUTION BY HYPER-CROSS-LINKED RESIN AND ITS USE FOR WASTEWATER TREATMENT

p-Aminophenol （PAP）, a typical amphoteric compound, has been widely used as raw chemical material and important interrnediate in various fields. To study on the recovery of PAP, an experimental comparison of the adsorption and desorption properties of PAP onto three types of hyper-cross-linked resins in aqueous solutions was performed. This paper focuses on the static equilibrium adsorption and desorption behaviors, the adsorption thermodynamics, the column dynamic adsorption and desorption, and other influencing factors of adsorption, such as temperature and pH values. All the isothermal data fit well to the Freundlich model. The capacity of equilibrium adsorption for PAP on NG-10 is the highest within the temperature range 288K-318K, which may greatly contribute to the advantage in specific surface area, especially the micropore area, of the adsorbent. While in the desorption experiments, NG-9 achieved relative well regeneration efficiency whether by ethanol or by 4% hydrochloric acid. Furthermore, the results of column tests and field applications were also proved that NG-9 was an effective sorbent for the reclamation PAP from wastewater.

Prediction on adsorption ratio of carbon dioxide to methane on coals with multiple linear regression

The multiple linear regression equations for adsorption ratio of CO2/CH4 and its coal quality indexes were built with SPSS software on basis of existing coal quality data and its adsorption amount of CO2 and OH4. The regression equations built were tested with data collected from some s, and the influences of coal quality indexes on adsorption ratio of CO2/CH4 were studied with investigation of regression equations. The study results show that the regression equation for adsorption ratio of CO2/CH4 and volatile matter, ash and moisture in coal can be obtained with multiple linear regression analysis, that the influence of same coal quality index with the degree of metamorphosis or influence of coal quality indexes for same coal rank on adsorption ratio is not consistent.

Adsorption and reduction of platinum(Ⅳ) chloride complex ions on activated carbon

The adsorption kinetics of platinum（IV） chloride complex ions on the activated carbon Norit GF40 was investigated. Experiments were carried out at different initial concentrations of Pt（IV） chloride complex ions, temperature, rate of mixing and pH. It was found that the value of activation energy of the studied process is equal to 19.7 kJ/mol. From the ICP MS analysis it was confirmed that platinum ions （Pt（IV） and Pt（II）） are removed from the solution due to the adsorption and are further reduced to the metallic state. Such mechanism was confirmed by XPS analysis which showed that on the carbon surface three forms of platinum species, i.e. Pt（0）, Pt（II） and Pt（IV）, exist. The presence of platinum in the solution at different oxidation states was also confirmed spectrophotometrically by identification of their characteristic absorption bands. The metallic form of Pt present on the surface of activated carbon was observed in the form of small spherical islands with the diameter not exceeding 500 nm. Those islands consist of smaller, flake-shape particles with a thickness of about 35 nm.

The pore structure of tight limestone-Jurassic Ziliujing Formation, Central Sichuan Basin, China

The pore structure of the tight limestone in the Daanzhai Member of the Ziliujing Formation, Jurassic System, in central Sichuan Basin, China, is complex but essential to the exploration and development of tight oil. The pore structure of the tight limestone is studied by using scanning electron microscopy （SEM）, nitrogen adsorption, high-pressure mercury intrusion, and nuclear magnetic resonance （NMR）. The experimental results suggest that the pores are mainly slit pores and mesopores and macropores contribute to the pore volume and specific surface. The displacement pressure, average pore size, and homogeneity coefficient correlate with porosity and permeability and can be used to evaluate the pore structure. The full pore-size distribution was obtained by combining nitrogen adsorption and high-pressure mercury intrusion. We find that the limestone mainly contains mesopores with diameter of 2-50 nm. The T2 distribution was converted into pore-size distribution, well matching the full pore-size distribution. The relation between T2 and pore size obeys a power law and the geometric mean of T2 correlates with the pore structure and can be used in the pore structure evaluation.

Experimental study of enhancing coalbed methane recovery by carbon dioxide injection driving methane

In order to enhance coalbed methane recovery, taking a self-developed largecalesimulation system for the platform, a modeling experiment of driving CH_4 by CO_2 gasinjection was studied.The results of experiment indicates that there is a significant lag effectof adsorption and desorption on gas, the gas pressure is changed more rapidly in theprocess of carbon dioxide adsorption of coal than methane adsorption of coal; After theinjection of carbon dioxide, compare with methane single desorption.In an early stage,speed and amount of methane single desorption are greater than the speed and amountof displacement desorption, the speed and amount of displacement desorption becamegreater.In the process of replacement, CH_4 concentration constantly declined, while CO_2concentration constantly rose.In the process of CO_2 gas injection, the temperature of coalhave been significantly increased, it is more beneficial to make CH_4 gas molecules becomefree from the adsorbed state when temperature is increased.Under the pressurestep-down at the same rate, using the method of CO_2 driving CH_4, compared with themethod of conventional pressure step-down, the desorption rate of CH_4 in coal can beraised about 2.13 times, at the same time, a lot of greenhouse gas CO_2 will also be buriedin the ground, there is a very significant environmental benefit.

Adsorption of Naphthol Green B on unburned carbon：2-and3-parameter linear and non-linear equilibrium modelling

The study deals with adsorption of Naphthol Green B on two unburned carbons and the parent coal,from which the UCs have been created in a fluidised-bed power station.Particular attention has been paid to the adsorption equilibrium modelling:experimental data has been analysed using 2-parameter(Langmuir,Freundlich) and3-parameter(Redlich-Peterson) isotherms — both linear and non-linear regressions have been used for the estimation of the isotherm parameters.In the case of both UCs,the Langmuir isotherm model provides the worst fit,whereas 2-parameter Freundlich and 3-parameter Redlich-Peterson models are both good,from which 3-parameter Redlich-Peterson isotherm provides slightly better results(despite the penalty used for the higher number of parameters).In the case of both UCs,the linear regression of Freundlich and Redlich-Peterson models provides good results(comparable with non-linear regressions).Unlike both UCs,the best fit of the experimental data from the adsorption on the coal has been achieved by the Langmuir isotherm model.The results based on the Freundlich or Redlich-Peterson model were(in this case) somewhat worse.

Recovery of Gold from Aqueous Solution Containing Au（Ⅲ） by Silicon Organic Polymer

The silicon organic polymer containing PSOT-3 （dioxothiocarbamide groups） has been synthesized and characterized, and the adsorption of Au（III） on PSOT-3 was investigated. The results showed that PSOT-3 had good adsorption capacity for Au（III）, and the adsorption of Au（III） was found to be the most effective in 0.1-0.3 mol/dm^3 hydrochloric acid solution. The adsorption is physical and the process is endothermic, and Freundlich isotherm fits the data better than the Langmuir isotherm. The adsorption can be generally described by electrostatic interaction （Coulomb＇s force） between the adsorbent and the adsorbate. The high adsorption capacity of this sorbent has significant potential for gold recovery from aqueous solutions.

Competitive Adsorption of Phenol and Lead from Synthetic Wastewater onto Granular Activated Carbon

The equilibrium uptake of phenol and lead（II） ions, both singly and in combination, by granular activated carbon was studied in a batch system. The initial pH, temperature, mixing speed and contact time were fixed at 4, 30 ℃, 250 rpm and 6 hrs respectively. Adsorption isotherms were developed for both the single and binary component systems and expressed by ten models for single and four models for binary systems and model parameters were estimated by the non-linear regression method using STATISTICA version-6 and EXCEEL-2007 software. The maximum loading capacity （qm） of the phenol was 66.8234, 60.4823 mg/g and 37.0370, 13.0988 mg/g for lead in single and binary systems respectively. Desorption experiments indicate that the desorption efficiency with 0.1 M NaOH, 0.1 M HCI solution reaches 97.35%, 98% for phenol and lead respectively. There was only 3.58%, 4.93% decrease in removal efficiency for phenol and lead respectively when used regenerated GAC for one cycle.

水蒸气等温吸附表征水泥基材料孔隙结构

采用水胶比0.45的净浆、砂浆和混凝土材料,以水蒸气等温吸附法和压汞法为试验方法,以GAB吸附模型为数据分析手段,通过等温吸附曲线、脱附曲线、滞回曲线和孔隙分布,研究使用水蒸气等温吸附法表征水泥基材料的孔隙结构。研究结果表明:骨料对水泥基材料的水蒸气等温吸附曲线几乎没有影响;水泥基材料吸附/脱附滞回曲线出现在整个湿度区域,并在湿度为80%达到最大值;考虑表面吸附层能够提高水蒸气等温吸附计算的孔隙分布精度;水蒸气等温吸附法得到的孔隙率和比表面积与压汞法得到的数值具有正相关性;微孔(r<3nm)中能量不稳定和显孔(r>3nm)中"墨水瓶"效应是水蒸气等温吸附过程滞回现象的主要原因。

In Good Hands

An international-standard fine art packaging and shipping company hopes to help revitalize China’s fine art scene and make a profit out of it When Singaporean businessman Tan Soo Liap retired in 1997 after 20 years of presiding over multinational

动漫阵线

桃奇又来发布退稿通知了。