High Pressure Laminates(HPL)panels consist of stacks of self-gluing paper sheets soaked with phenol-formaldehyde(PF)resins.An important requirement for such PFs is that they must rapidly penetrate and saturate the pa...High Pressure Laminates(HPL)panels consist of stacks of self-gluing paper sheets soaked with phenol-formaldehyde(PF)resins.An important requirement for such PFs is that they must rapidly penetrate and saturate the paper pores.Partially substituting phenol with bio-based phenolic chemicals like lignin changes the physico-chemical properties of the resin and affects its ability to penetrate the paper.In this study,PF formulations containing different proportions of lignosulfonate and kraft lignin were used to prepare paper-based laminates.The penetration of a Kraft paper sheet was characterized by a recently introduced,new device measuring the conductivity between both sides of the paper sheet after a drop of resin was placed on the surface and allowed to penetrate the sheet.The main target value measured was the time required for a specific resin to completely penetrate the defined paper sample(“penetration time”).This penetration time generally depends on the molecular weight distribution,the flow behavior and the polarity of the resin which in turn are dependent on the manufacturing conditions of the resin.In the present study,the influences of the three process factors:(1)type of lignin material used for substitution,(2)lignin modification by phenolation and(3)degree of phenol substitution on the penetration times of various lignin-phenolic hybrid impregnation resins were studied using a complete twolevel three-factorial experimental design.Thin laminates made with the resins diluted in methanol were mechanically tested in terms of tensile and flexural strains,and their cross-sections were studied by light microscopy.展开更多
Printing quality evaluation is an important means to check whether prints are qualfied.However,the urrent printing quality evaluation system for gravure decorative paper is not perfect.In order to solve this problem,a...Printing quality evaluation is an important means to check whether prints are qualfied.However,the urrent printing quality evaluation system for gravure decorative paper is not perfect.In order to solve this problem,a method for evaluating quality of decorative paper based on analytical hierarchy process(AHP)and the entropy weight method(EWM)model is proposed in this paper.So as to verify the proposed model,decorative paper of different grades was selected as the experimental objects.Firstly,the data about five indices eflecting printing quality were measured.Secondly,the evaluation model was used to assign weights to the indices,and scores in each index were calculated according to scoring tables.Finally,the evalua tion scores were statistically analyzed.The results of data analysis showed that the 95% confidence intervals and coefficients of variation were small.The average error of the evaluation system was 0.2061.It indicates that the model can stably distinguish decorative paper of diferent grades,accuracy of which is high.The research in this paper can provide reference to the quality improvement of decorative paper and the printing quality evaluation of other paper.展开更多
The International Accounting Standards Board （IASB） is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards （IFRSs）, have revolutionalized the ...The International Accounting Standards Board （IASB） is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards （IFRSs）, have revolutionalized the accounting profession, investors, finance providers, and the entire accounting information stakeholder community. The conceptual frameworks are the theoretical accounting bases that are constituted by a set of principles that underlie as a bedrock foundation cornerstone for the development and updating of IFRSs. The existing conceptual frameworks were issued by IASB in 2010, after long years of protracted and wide consultation and joint project with the biggest American standard setter Financial Accounting Standards Board （FASB）. In year 2013, the IASB embarked on a solo project to update the conceptual framework and issued a discussion paper （DP/2013/1） to its users and stakeholder community for comments. The methodology used in this study of an extensive review of literature （secondary/primary） from the discussion paper, existing conceptual framework, and comment letters from investors, accounting, insurance, and international audit firms has been manipulated. The findings revealed that the existing conceptual framework has opposing objectives especially that of decision usefulness （future-oriented information） and concepts of ＂prudence and stewardship/accountability＂, which are deeply embedded within the framework as subsumed, but their prominence has been overshadowed and watered down by not identifying them as objectives. The finding also revealed that almost all public accounting and audit firms are advocating not only for the reinstatement of the ＂prudence and stewardship/accountability＂ but also for a clear definition of recognition, de-recognition, and measurement of statement of financial position elements （assets and liabilities） and also elements of the comprehensive income statement （revenues and expenses）, which have seriously compromised investors, public accounting profession, learning/teaching of a framework-based understanding, and the entire IFRS user stakeholder community. A recommendation for further studying the abandoned joint IASB/FASB project should be investigated in the best interest of international accounting standards convergence.展开更多
Fines represent a significant volume of biobased wood material and filler,which is of significant importance to sheet quality.New imaging technology reveals the true nature of the behavior of fines in the retention pr...Fines represent a significant volume of biobased wood material and filler,which is of significant importance to sheet quality.New imaging technology reveals the true nature of the behavior of fines in the retention process.This study illustrates new chemical mixing systems,novel and efficient flash mixing methods,and active measurement and automation systems pertaining to efficient management of fines in the stock flow prior to headbox in paper,board,and tissue production,which can reduce additive,fresh water,energy consumption,and the carbon footprint of production to improve sustainability and provide novel opportunities for fines and filler management.展开更多
基金This work was carried out within the COMET program funded by the Austrian FFG,project number 844608.
文摘High Pressure Laminates(HPL)panels consist of stacks of self-gluing paper sheets soaked with phenol-formaldehyde(PF)resins.An important requirement for such PFs is that they must rapidly penetrate and saturate the paper pores.Partially substituting phenol with bio-based phenolic chemicals like lignin changes the physico-chemical properties of the resin and affects its ability to penetrate the paper.In this study,PF formulations containing different proportions of lignosulfonate and kraft lignin were used to prepare paper-based laminates.The penetration of a Kraft paper sheet was characterized by a recently introduced,new device measuring the conductivity between both sides of the paper sheet after a drop of resin was placed on the surface and allowed to penetrate the sheet.The main target value measured was the time required for a specific resin to completely penetrate the defined paper sample(“penetration time”).This penetration time generally depends on the molecular weight distribution,the flow behavior and the polarity of the resin which in turn are dependent on the manufacturing conditions of the resin.In the present study,the influences of the three process factors:(1)type of lignin material used for substitution,(2)lignin modification by phenolation and(3)degree of phenol substitution on the penetration times of various lignin-phenolic hybrid impregnation resins were studied using a complete twolevel three-factorial experimental design.Thin laminates made with the resins diluted in methanol were mechanically tested in terms of tensile and flexural strains,and their cross-sections were studied by light microscopy.
基金This work was supported in part by the National Natural Science Foundation of China under Grant 62076199the Opening Foundation of State Key Laboratory of Power System of Tractor under Grant SKT2022004+2 种基金Humanities and Social Sciences Research Planning Project of the Ministry of Education under Grant 17YJC760007in part by Doctoral Scientific Research Foundation of Xi’an University of Technology under Grant 108-451121001Shaanxi Collaborative Innovation Center of Green Intelligent Printing and Packaging.
文摘Printing quality evaluation is an important means to check whether prints are qualfied.However,the urrent printing quality evaluation system for gravure decorative paper is not perfect.In order to solve this problem,a method for evaluating quality of decorative paper based on analytical hierarchy process(AHP)and the entropy weight method(EWM)model is proposed in this paper.So as to verify the proposed model,decorative paper of different grades was selected as the experimental objects.Firstly,the data about five indices eflecting printing quality were measured.Secondly,the evaluation model was used to assign weights to the indices,and scores in each index were calculated according to scoring tables.Finally,the evalua tion scores were statistically analyzed.The results of data analysis showed that the 95% confidence intervals and coefficients of variation were small.The average error of the evaluation system was 0.2061.It indicates that the model can stably distinguish decorative paper of diferent grades,accuracy of which is high.The research in this paper can provide reference to the quality improvement of decorative paper and the printing quality evaluation of other paper.
文摘The International Accounting Standards Board （IASB） is one of the largest independent accounting standard setters whose publications, International Financial Reporting Standards （IFRSs）, have revolutionalized the accounting profession, investors, finance providers, and the entire accounting information stakeholder community. The conceptual frameworks are the theoretical accounting bases that are constituted by a set of principles that underlie as a bedrock foundation cornerstone for the development and updating of IFRSs. The existing conceptual frameworks were issued by IASB in 2010, after long years of protracted and wide consultation and joint project with the biggest American standard setter Financial Accounting Standards Board （FASB）. In year 2013, the IASB embarked on a solo project to update the conceptual framework and issued a discussion paper （DP/2013/1） to its users and stakeholder community for comments. The methodology used in this study of an extensive review of literature （secondary/primary） from the discussion paper, existing conceptual framework, and comment letters from investors, accounting, insurance, and international audit firms has been manipulated. The findings revealed that the existing conceptual framework has opposing objectives especially that of decision usefulness （future-oriented information） and concepts of ＂prudence and stewardship/accountability＂, which are deeply embedded within the framework as subsumed, but their prominence has been overshadowed and watered down by not identifying them as objectives. The finding also revealed that almost all public accounting and audit firms are advocating not only for the reinstatement of the ＂prudence and stewardship/accountability＂ but also for a clear definition of recognition, de-recognition, and measurement of statement of financial position elements （assets and liabilities） and also elements of the comprehensive income statement （revenues and expenses）, which have seriously compromised investors, public accounting profession, learning/teaching of a framework-based understanding, and the entire IFRS user stakeholder community. A recommendation for further studying the abandoned joint IASB/FASB project should be investigated in the best interest of international accounting standards convergence.
文摘Fines represent a significant volume of biobased wood material and filler,which is of significant importance to sheet quality.New imaging technology reveals the true nature of the behavior of fines in the retention process.This study illustrates new chemical mixing systems,novel and efficient flash mixing methods,and active measurement and automation systems pertaining to efficient management of fines in the stock flow prior to headbox in paper,board,and tissue production,which can reduce additive,fresh water,energy consumption,and the carbon footprint of production to improve sustainability and provide novel opportunities for fines and filler management.
