A Comparative Analysis of the Effect Factors of Audit Pricing in a Share ＂Three Boards＂ Market

China＇s share market can be classified into main board, small-and medium-sized board, and growth enterprise market （GEM） board market. This paper, based on the effect factors of audit pricing, empirically analyzes the audit pricings of 2009＇s annual report of listed companies in ＂Three Boards＂ market with the result that the audit pricing of companies in main board market is significantly affected by size of the auditee, corporate governance, operating risk, and features of auditor etc.. The same result is showed among the companies in the small-and medium-sized board market which is exclusive of operating risk factor, while in GEM board market, the audit pricing is only affected by numbers of auditees＇ subsidiaries and ratio of independent directors etc..

Experimental and numerical study regarding H-steel all-bolted connection steel frame with composite wall boards

H-steel all-bolted connection steel frame structures with heat preservation and decoration composite wall boards were investigated and the seismic performances of three scaled specimens were studied.The failure modes,hysteresis curves,bearing capacity,ductility,energy dissipation capacity,stiffness degradation and strain distribution were discussed.The calculation method of structural theoretical internal force was presented.The results showed that the overall structural seismic performance was better,and the structural ductility met the demands of elastic-plastic inter-story drift angle for seismic design.The H-steel weak-axis connection structure obtained better energy dissipation capacity,and its bearing capacity and stiffness were slightly different from the strong-axis connection.The heat preservation and decoration performance of composite wallboard and the all-bolted connection of the steel frame realized prefabrication during the whole construction period.The plastic hinge of the steel beam can be moved outwards because of the L-angles,which effectively avoids stress concentration in joint areas and expands the plastic hinge range.The errors between the theoretical structural capacity calculated by the plastic analysis method and the test results were within 2.44%.In addition,structural failure mechanisms and bearing capacities were verified by the finite element(FE)analysis,and the effects of the main parameters on the structures were investigated.The FE verification results were the same as in the test.The research results provide theoretical support and technical guidance for the application of thermal insulation and decorative composite wall panels in H-shaped steel all-bolted steel frames.

Effect of Low pH on Forming Process of Desulfurization Gypsum Composite Boards Strengthened by Melamine-formaldehyde Resin

Through exploring the effects of low pH on the composite system of desulfurization gypsum(DG)enhanced by melamine-formaldehyde resin(MF),it is found that the inducing of sulfate-ion,in contrast to chloride and oxalate ions,favors the longitudinal growth of the crystalline form of the hydration product,which was relatively simple and had the highest length to width(L/D)ratio.At the same time,MF can also improve L/D ratio of gypsum hydration products,which favors the formation of hydrated whiskers.Finally,in a composite system composed of hemihydrate gypsum,MF,and glass fibers,when dilute sulfuric acid was used to regulate pH=3-4,the tight binding formed among the components of the composite system compared to pH=5-6.The hydration product of gypsum adheres tightly to glass fiber surface and produces a good cross-linking and binding effect with MF.The flexural strength,compressive strength,elastic modulus,and water absorption of the desulphurized gypsum composite board is 22.7 MPa,39.8 MPa,5608 MPa,and 1.8%,respectively.

Women on Boards of Directors

This research aims to measure the current gender representation in membership of boards of directors,and to study the factors affecting the presence of women on boards.The results of the study will support the decision makers and policy makers at all levels by providing knowledge that contributes to bridging the current gap in participation of women boards.The methodology used in this research is the descriptive analytical approach,which relies on quantitative methods in the process of collecting and analyzing data.This study represents the boards of directors in the three sectors(public,private,and non-profit)in the Kingdom of Saudi Arabia,The study sample contained 350 targets,where a random sample of 150 people in the public sector,100 people in the private sector,and 100 people in the non-profit sector were selected.The research result found that the majority of the responses believe that the lack of experience and training,and social factors,are the most impact areas of explaining the reasons for the existence of a gap in women’s membership in boards of directors in the three sectors.And the most important reasons for the existence of a gender gap in board membership are:there is no statutory minimum percentage for women’s representation on boards of directors,and scarcity of female competencies in general,and the lack of women occupying leadership positions.

Development and Characterization of Particle Boards Based on Sorghum Husk

This study tackles current environmental challenges by developing innovative and eco-friendly particle boards utilizing sorghum husk, combined with recycled expanded polystyrene (EPS). This dual eco-responsible approach valorizes sorghum husk, often deemed agricultural waste, and repurposes EPS, a plastic waste, thus contributing to CO2 emission reduction and effective waste management. The manufacturing process involves dissolving recycled polystyrene within a solvent to create a binder, which is then mixed with sorghum husk and cold-pressed into composite boards. The study explores the impact of two particle sizes (fine and coarse) and two different concentrations of the recycled EPS binder. Results demonstrate significant variations in the boards’ mechanical properties, displaying a range of Modulus of Rupture (MOR) from 0.84 MPa to 3.85 MPa, and Modulus of Elasticity (MOE) spanning from 658.13 MPa to 1313.25 MPa, influenced by the binder concentration and particle size. These characteristics suggest that the boards can be effectively used in various construction applications, including interior decoration, false ceilings, and potentially for furniture and door manufacturing when combined with appropriate coatings. This study not only exemplifies the valorization of plastic and agricultural wastes but also offers a practical, localized solution to global climate change challenges by promoting sustainable construction materials.

Experimental study of polyurea-coated fiber-reinforced cement boards under gas explosions

Five types of polyurea elastomers were synthesized by changing the isocyanate component and the mechanical properties of polyurea materials were measured. Fiber-reinforced cement boards(FRCB)strengthened by polyurea with different formulations were processed, and a series of experiments were carried out on the specimens with gas explosion devices. The results showed that the conventional mechanical properties of different types of polyureas had their own advantages. Based on the gas explosion overpressure criterion, the blast resistances of reinforced plates were quantitatively evaluated,and the best polyurea was selected to guide the formulation design. The three typical failure modes of polyurea-reinforced FRCBs were flexural, shear, and flexural-shear failure. Dynamic thermodynamics and shock wave spectral analysis revealed that the polyurea did not undergo a glass transition in the gas explosion tests but retained its elastic properties, allowing it to effectively wrap the fragments formed by the brittle substrates.

Protective benefit of folded linear HDPE board sand fences along the Golmud-Korla Railway,China:Field observation and wind tunnel study

The Milan Gobi area of the Golmud-Korla Railway in northwest China is located in the lower dispersal area of the mountain pass and has strong winds with evident double wind direction characteristics.This study introduced a novel sand fence deployment technique,termed‘folded linear deployment',designed to position the sand fence orthogonally to the two predominant wind directions for optimal protection.This study used wind tunnel and field tests to evaluate the wind and sand flow characteristics,as well as the windproof and sandresistant performance of folded linear HDPE(Highdensity polyethylene)board sand fences.The results suggest that the airflow around the fence creates clear zoning characteristics.The deceleration area on the BSF(backwind side of the sand fence)is much larger than that on the DSF(downwind side of the sand fence).Thus,sand particles are primarily deposited on the BSF.At different wind speeds,the airflow at 2 and 5 h on the DSF is not disturbed.The WSP(wind speed profile)presents a logarithmic distribution.The airflow is disturbed at 1-20 h on the BSF,and the WSP gradually deviates from the logarithmic law.However,as the airflow moves away from the fence,the WSP gradually approaches a logarithmic distribution.Meanwhile,the WPE(windproof efficiency)and SRE(sand-resistant efficiency)of the sand fence exceed 80%.In addition,the results of wind tunnel tests are compared with those of field tests.The overall dispersion is good,and the best dispersion is found at z/H=2.00,indicating good agreement between the two test results.This study provides a scientific basis for the design of sand hazard control measures,similar to the railway project in the Gobi Gale area.

BOB(Bosa On Board)设计研究

采用bosa on board的方式,将光通信电路直接铺设在PCB板上,替代传统的光模块独立器件,实现GPON/EPON产品的低成本高性能。

Preparation and characterization of high-strength calcium silicate boards from coal-fired industrial solid wastes

To realize the comprehensive utilization of coal-fired industrial solid wastes, a novel high-strength board was prepared from calcium silicate slag, fly ash, and flue gas desulfurization(FGD) gypsum. The changes in mineral phases, chemical structure, and morphology during hydration were investigated by X-ray diffraction(XRD), Fourier transform infrared spectroscopy(FTIR), and scanning electron microscopy(SEM). A traditional board made from quartz and lime was prepared as a reference. The novel board not only consumes a lot of solid wastes, but also meets the strength requirement of the class-five calcium silicate board according to the Chinese Standard JC/T 564.2—2008. Microanalysis showed that hydrated calcium silicate gel(C-S-H(I)), ettringite, tobermorite, and xonotlite were successively generated in the novel board by synergistic hydration of the mixed solid wastes. The board strength was improved by the formation of tobermorite and xonotlite but decreased by unhydrated quartz. It was demonstrated that quartz was not completely hydrated in the traditional board. As a result, the flexural strength of the traditional board was much lower than that of the novel board.

Energy Absorption Diagrams of Multi-layer Corrugated Boards

Based on the static compression experiments, the compressive stress-strain curve of multi-layer corrugated boards is simplified into three sections of linear elasticity, sub-buckling going with local collapse and densification. By considering the structure factors of multi-layer corrugated boards, the energy absorption model is obtained and characterized by the structure factors of corrugated cell-wall. The model is standardized by the solid modulus and it is universal for corrugated structures of different basis material. In the liner-elastic section, with the increase of the load, the energy absorption per unit volume of multi-layer corrugated boards gradually increases; in the sub-buckling section going with local collapse, the compression resistance of multi-layer corrugated boards goes on under a nearly constant load, but the energy absorption per unit volume rapidly increases with the increase of the compression strain. It is shown as an ascending curve in the energy absorption diagram. In the densification section, the corrugated sandwich core has no energy absorption capability. A good consistency is achieved between theoretical and experimental energy absorption curves. In designing the cushioning package, the cushioning properties can be evaluated by the theoretical model without more experiments. The suggested method to develop the energy absorption diagram for corrugated boards can be used to characterize the cushioning properties and optimize the structures of corrugated sandwich structures.

Pyrolysis kinetics and TG-FTIR analysis of waste epoxy printed circuit boards

Thermal decomposition of waste epoxy PCBs was performed in different atmospheres （nitrogen, argon, air and vacuum） at a heating rate of 10 ℃/rain by DSC-TGA, and the pyrolysis characteristic was analyzed. The gases volatilized from the experiment were qualitatively analyzed by TG-FTIR. Kinetics study shows that pyrolysis reaction takes place between 300 and 400℃, and the activation energies are 256, 212 and 186.2 kJ/mol in nitrogen, argon and vacuum, respectively. There are two mass-loss processes in the decomposition under air atmosphere. In the first mass-loss process, the decomposition is the main reaction, and in the second process, the oxidation is the main reaction. The activation energy of the second mass-loss process is 99.6 kJ/mol by isothermal heat-treatments. TG-FTIR analysis shows carbon dioxide, carbon monoxide, hydrogen bromide, phenol and substituent phenol are given off during the pyrolysis of waste epoxy PCBs.

Efficient recovery of valuable metals from waste printed circuit boards by microwave pyrolysis

The recycling of waste printed circuit board(WPCBs) is of great significance for saving resources and protecting the environment. In this study, the WPCBs were pyrolyzed by microwave and the contained valuable metals Cu, Sn and Pb were recovered from the pyrolyzed WPCBs. The effect of pyrolysis temperature and time on the recovery efficiency of valuable metals was investigated. Additionally, the characterization for morphology and surface elemental distribution of pyrolysis residues was carried out to investigate the pyrolysis mechanism. The plastic fiber boards turned into black carbides, and they can be easily separated from the metals by manual. The results indicate that 91.2%, 96.1% and 94.4% of Cu, Sn and Pb can be recovered after microwave pyrolysis at 700 °C for 60 minutes. After pyrolysis, about 79.8%(mass)solid products, 11.9%(mass) oil and 8.3%(mass) gas were produced. These gas and oil can be used as fuel and raw materials of organic chemicals, respectively. This process provides an efficient and energy-saving technology for recovering valuable metals from WPCBs.

Optimization of low-temperature alkaline smelting process of crushed metal enrichment originated from waste printed circuit boards

A novel low-temperature alkaline smelting process is proposed to convert and separate amphoteric metals in crushed metal enrichment originated from waste printed circuit boards. The central composite design was used to optimize the operating parameters,in which mass ratio of Na OH-to-CME, smelting temperature and smelting time were chosen as the variables, and the conversions of amphoteric metals tin, lead, aluminum and zinc were response parameters. Second-order polynomial models of high significance and3 D response surface plots were constructed to show the relationship between the responses and the variables. Optimum area of80%-85% Pb conversion and over 95% Sn conversion was obtained by the overlaid contours at mass ratio of Na OH-to-CME of4.5-5.0, smelting temperature of 653-723 K, smelting time of 90-120 min. The models were validated experimentally in the optimum area, and the results demonstrate that these models are reliable and accurate in predicting the smelting process.

Pyrolysis behaviour and combustion kinetics of waste printed circuit boards

The effective recycling of waste printed circuit boards(WPCBs)can conserve resources and reduce environmental pollution.This study explores the pyrolysis and combustion characteristics of WPCBs in various atmospheres through thermogravimetric and Gaussian fitting analyses.Furthermore,this study analyses the pyrolysis products and combustion processes of WPCBs through thermogravimetric and Fourier transform infrared analyses(TG-FTIR)and thermogravimetry-mass spectrometry(TG-MS).Results show that the pyrolysis and combustion processes of WPCBs do not constitute a single reaction,but rather an overlap of multiple reactions.The pyrolysis and combustion process of WPCBs is divided into multiple reactions by Gaussian peak fitting.The kinetic parameters of each reaction are obtained by the Coats-Redfern method.In an argon atmosphere,pyrolysis consists of the overlap of the preliminary pyrolysis of epoxy resin,pyrolysis of small organic molecules,and pyrolysis of brominated flame retardants.The thermal decomposition process in the O_(2) atmosphere is mainly divided into two reactions:brominated flame retardant combustion and epoxy combustion.This study provided the theoretical basis for pollution control,process optimization,and reactor design of WPCBs pyrolysis.

Recovery of Gold, Silver, Copper and Niobium from Printed Circuit Boards Using Leaching Column Technique

Nowadays, over 300 tons of Au are used in electronic equipment each year with other precious and strategic metals such as Ag, Pt, Pd, Cu, Nb, Ta, etc.. After the use-phase, the electronic devices become electronic waste （e-waste）; consequently it is important to consider e-waste as a secondary supply for the recovery of these metals. This paper presents the recovery ofAu, Ag, Cu and Nb from PCBs （printed circuit boards） of discarded computers using leaching column technique. The PCBs were crushed with a hammer mill until reaching a particle size between 3.33 mm to 0.43 mm, Then, it was leached with a sodium cyanide solution in a glass column using the following conditions： sodium cyanide concentration 4 g/L, flux 20 L/d kg PCBs day, pH between 10.5 to 11 and leaching time 15 days. Every day, after leaching, the pregnant solutions passed through a column with activated carbon to complete the closed loop system. The following recoveries were obtained： Au 46.6%, Ag 51.3%, Nb 47.2% and Cu 62.3%. A preliminary technical-economic study shows the feasibility to create a small-scale PCBs recycling plant. The initial investment is on the order of USS155,639, considering the recovered metals from the loaded carbon. The internal rate of return for a 10 years period IRR （internal rate of return） and NPV （net present value） estimated are 27% and US$105,926 respectively.

Metals Recovery from Fine Printed Circuit Boards Using Falcon SB Concentrator

Physical methods show great potential and advantages on comprehensive reutilization of waste printed circuit boards (PCBs) because of lower investment and operation cost, higher efficiency and environment friendliness. However, metals contained in fine fraction of PCBs cannot be recovered effectively by conventional equipments such as high tension electrostatic separator or shaking table. In the paper, this conundrum was resolved successfully with the enhanced Falcon SB concentrator. The separation mechanism of Falcon SB concentrator was analyzed and main factors affecting separation efficiency such as magnitude of rotation frequency of bowl, water counter pressure and slurry concentration of feed were studied and interaction of factors above also were investigated using Design-Expert software. Experiment results show that complete liberation degree and great difference of density between metals and nonmetals are suitable to recover metals from -74 μm PCBs using enhanced Falcon SB concentrator and 80.77 % integration efficiency can be achieved when slurry concentration of feed is 40 g/L with the water counter pressure of 0.01 MPa and rotation frequency of 50 Hz.

Fabrication of integrated resistors in printed circuit boards

In order to utilize integrated passive technology in printed circuit boards （PCBs）, manufacturing processing for integrated resistors by lamination method was investigated. Integrated resistors fabricated from Ohmega technologies in the experiment were 1 408 pieces per panel with four different patterns A, B, C and D and four resistance values of 25, 50, 75 and 100 fL Six panel per batch and four batches were performed totally. The testing was done for 960 pieces of integrated resistors randomly selected with the same size. The value distribution ranges and the relative standard deviation （RSD） show that the scatter degree of the resistance decreases with the resistor size increasing and/or with the resistance increasing. Patterns D with resistance of 75 and 100% for four patterns have the resistance value variances less than 10%. Patterns C and D with resistance of 100 Ω have the manufacturing tolerance less than 10%. The process capabilities are from about 0.6 to 1.6 for the designed testing patterns, which shows that the integrated resistors fabricated have the potential to be used in multilayer PCBs in the future.

Supergravity separation of Pb and Sn from waste printed circuit boards at different temperatures

Printed circuit boards（PCBs） contain many toxic substances as well as valuable metals, e.g., lead（Pb） and tin（Sn）. In this study, a novel technology, named supergravity, was used to separate different mass ratios of Pb and Sn from Pb–Sn alloys in PCBs. In a supergravity field, the liquid metal phase can permeate from solid particles. Hence, temperatures of 200, 280, and 400°C were chosen to separate Pb and Sn from PCBs. The results depicted that gravity coefficient only affected the recovery rates of Pb and Sn, whereas it had little effect on the mass ratios of Pb and Sn in the obtained alloys. With an increase in gravity coefficient, the recovery values of Pb and Sn in each step of the separation process increased. In the single-step separation process, the mass ratios of Pb and Sn in Pb–Sn alloys were 0.55, 0.40, and 0.64 at 200, 280, and 400°C, respectively. In the two-step separation process, the mass ratios were 0.12 and 0.55 at 280 and 400°C, respectively. Further, the mass ratio was observed to be 0.76 at 400°C in the three-step separation process. This process provides an innovative approach to the recycling mechanism of Pb and Sn from PCBs.

A Research on the Flow Characteristics of a Splitter-Based Water Cooling System for Computer Boards

The splitter is an important component of water-based cooling systems used to extract heat from computer boards.In the present study,the flow characteristics of a 16-splitter structure were numerically simulated and compared with experimental results to verify the reliability of the numerical simulation method.Accordingly,the concept of splitter structural coefficients was proposed.Based on the results of this study,we recommend a selection range of 5≤k≤6 for the structure factor k of the splitter;after optimization,the maximum deviation of the splitter outlet flow was reduced from the original value of 100%to 8.3%.

Net Pension Liability Impact on School Districts after Incorporation of Governmental Accounting Standards Boards (GASB) Statement Number 68

This paper analyzes twenty school districts in the state of Pennsylvania and applies ratio analysis to understand the potential effect of GASB number 68 on the financial statements of these entities.The financial statements were picked on a random basis from the Electronic Municipal Market Access[1]database.EMMA is a research and data retrieval system of the Municipal Securities Rulemaking Board(MSRB).The MSRB provides resources to trade municipal bonds and access to the financial statements of entities selling these securities.The paper was developed as a result of the requirement by GASB to“recognize their long-term obligation for pension benefits as a liability for the first time,and to more comprehensively and comparably measure the annual costs of pension benefits”[2].The public schools in Pennsylvania incorporated GASB number 68 for the fiscal year ended June 30,2015 and restated the financial statements for the fiscal year ended June 30,2014.The effects of these restatements created a situation where most of these districts now show a negative fund balance caused by an increase of liabilities of over one hundred percent.Many of the decision makers are uncertain of the long-term changes that this recognition will have on the operations of the school district.Bond ratings have suffered because of the volatility and uncertainty causing negative effects on the balance sheet,increased current recognition of pension expenses,and a possible interest rate increase.All of these effects are illustrated in this paper.This is at a time where many people are questioning the performance of many of the school districts.