With the Directive No. 2013/34/EU dated June 26, 2013, the Parliament and the European Council have decreed a new era for the financial statements of companies in the EU member countries. The introduction of the new d...With the Directive No. 2013/34/EU dated June 26, 2013, the Parliament and the European Council have decreed a new era for the financial statements of companies in the EU member countries. The introduction of the new directive aims to improve the coverage information of the accounting document and to begin a process of simplification of administrative burdens and standards for the preparation and publication of the financial statements. In Italy, the directive must be transposed by July 20, 2015 for which the associations of accountants are evaluating the specific contents of the new rules to make applications for Italian companies. Some of the new rules and above all part of the new structures of the schemes of the financial statements are quite different from the approaches currently in use for which very heated discussions are taking place.展开更多
Pb0.97La0.02Zr0.95Ti0.05O3(PLZT)antiferroelectric thick films derived from different precursor solution concentrations are prepared on platinized silicon substrates by sol-gel processing.The films present polycrystall...Pb0.97La0.02Zr0.95Ti0.05O3(PLZT)antiferroelectric thick films derived from different precursor solution concentrations are prepared on platinized silicon substrates by sol-gel processing.The films present polycrystalline perovskite structure with a(100)preferred orientation by X-ray diffraction(XRD)analysis.The antiferroelectricity of the films is confirmed by the double hysteresis behaviors of polarization and double-bufferfly response of dielectric constant under the applied electrical field.Antiferroelectric properties and dielectric constant are improved while the polarization characteristic values are reduced with the increase of precursor solution concentration.The films at higher precursor solution concentration exhibit excellent dielectric properties.展开更多
文摘With the Directive No. 2013/34/EU dated June 26, 2013, the Parliament and the European Council have decreed a new era for the financial statements of companies in the EU member countries. The introduction of the new directive aims to improve the coverage information of the accounting document and to begin a process of simplification of administrative burdens and standards for the preparation and publication of the financial statements. In Italy, the directive must be transposed by July 20, 2015 for which the associations of accountants are evaluating the specific contents of the new rules to make applications for Italian companies. Some of the new rules and above all part of the new structures of the schemes of the financial statements are quite different from the approaches currently in use for which very heated discussions are taking place.
基金National Natural Science Foundation of China(No.60806039,No.51175483)China Postdoctoral Science Foundation Projects(No.20090461275,No.201003658)+1 种基金Shanxi Provincial Natural Science Foundation of China(No.20100210023-6)Shanxi Provincial Young Leaders on Science
文摘Pb0.97La0.02Zr0.95Ti0.05O3(PLZT)antiferroelectric thick films derived from different precursor solution concentrations are prepared on platinized silicon substrates by sol-gel processing.The films present polycrystalline perovskite structure with a(100)preferred orientation by X-ray diffraction(XRD)analysis.The antiferroelectricity of the films is confirmed by the double hysteresis behaviors of polarization and double-bufferfly response of dielectric constant under the applied electrical field.Antiferroelectric properties and dielectric constant are improved while the polarization characteristic values are reduced with the increase of precursor solution concentration.The films at higher precursor solution concentration exhibit excellent dielectric properties.
