分别使用掺镓和常规掺硼单晶硅片制备了太阳电池与组件,对电池进行了光照和空焊处理,再采用Halm电池电性能测试仪测试了两种单晶硅太阳电池和组件在光照和空焊实验前后的光电性能。实验结果表明,在相同光照条件下,采用掺镓单晶硅片所制...分别使用掺镓和常规掺硼单晶硅片制备了太阳电池与组件,对电池进行了光照和空焊处理,再采用Halm电池电性能测试仪测试了两种单晶硅太阳电池和组件在光照和空焊实验前后的光电性能。实验结果表明,在相同光照条件下,采用掺镓单晶硅片所制太阳电池的光衰率比用掺硼单晶硅片的低0.91%。空焊后的掺镓单晶硅太阳电池各项光电性能参数的一致性没有出现明显变化,这有利于减少太阳电池之间的失配损失。还发现掺镓单晶硅太阳电池组件的CTM(cell to module)值高于掺硼单晶硅太阳电池组件的CTM值。总之,掺镓单晶硅太阳电池能更好地抑制光致衰减效应,并减小串焊工艺对太阳电池光电性能的影响,获得更高的太阳电池组件功率。展开更多
The aim of this paper is to assess the impact of intellectual capital (IC) on firms' financial performance with reference to a sample of companies operating in the European Union (EU) area during the period from ...The aim of this paper is to assess the impact of intellectual capital (IC) on firms' financial performance with reference to a sample of companies operating in the European Union (EU) area during the period from 2006 to 2013. The analyses are further differentiated by country of domicile, industry sector, and historical period (pre-crisis and crisis). We investigate whether the value of the components of IC is a relevant factor that influences firms' performance, proposing and testing a modified version of the value added intellectual capital (VAICTM) model which also considers country-specific differences in terms of default risk. The empirical results evidence the relevance of the information on IC disclosed by companies. Differences arise depending on the reference country, industry, and historical period examined. The main limitations of the research are the unbalanced structure of the sample among countries and industries and the specificity of the examined sample (listed firms applying IAS/IFRS system). The main implication of the study is that, since we demonstrate the value relevance of IC, our findings could be of interest for standard setters for defining a standard (qualitative and quantitative) level of information on human resources to be disclosed by companies in their financial statements. Our contribution to the literature is the proposal of some relevant modifications to the original VAICTM model and providing new evidence on the influence that IC had in recent years on business performance in the EU.展开更多
文摘分别使用掺镓和常规掺硼单晶硅片制备了太阳电池与组件,对电池进行了光照和空焊处理,再采用Halm电池电性能测试仪测试了两种单晶硅太阳电池和组件在光照和空焊实验前后的光电性能。实验结果表明,在相同光照条件下,采用掺镓单晶硅片所制太阳电池的光衰率比用掺硼单晶硅片的低0.91%。空焊后的掺镓单晶硅太阳电池各项光电性能参数的一致性没有出现明显变化,这有利于减少太阳电池之间的失配损失。还发现掺镓单晶硅太阳电池组件的CTM(cell to module)值高于掺硼单晶硅太阳电池组件的CTM值。总之,掺镓单晶硅太阳电池能更好地抑制光致衰减效应,并减小串焊工艺对太阳电池光电性能的影响,获得更高的太阳电池组件功率。
文摘The aim of this paper is to assess the impact of intellectual capital (IC) on firms' financial performance with reference to a sample of companies operating in the European Union (EU) area during the period from 2006 to 2013. The analyses are further differentiated by country of domicile, industry sector, and historical period (pre-crisis and crisis). We investigate whether the value of the components of IC is a relevant factor that influences firms' performance, proposing and testing a modified version of the value added intellectual capital (VAICTM) model which also considers country-specific differences in terms of default risk. The empirical results evidence the relevance of the information on IC disclosed by companies. Differences arise depending on the reference country, industry, and historical period examined. The main limitations of the research are the unbalanced structure of the sample among countries and industries and the specificity of the examined sample (listed firms applying IAS/IFRS system). The main implication of the study is that, since we demonstrate the value relevance of IC, our findings could be of interest for standard setters for defining a standard (qualitative and quantitative) level of information on human resources to be disclosed by companies in their financial statements. Our contribution to the literature is the proposal of some relevant modifications to the original VAICTM model and providing new evidence on the influence that IC had in recent years on business performance in the EU.