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水利工程结算审计存在的问题与建议

山东水利 2024年第6期 45-46,49页

作者：郭敬敬孙文慧张春波临沂水总建设集团有限公司山东临沂276000

工程结算审计是对施工单位在工程竣工时与建设单位所办理的工程价款结算的审计。建设单位一般将结算审计委托给工程造价咨询企业,在审计过程中,工程造价咨询企业受多种条件约束,出现很多不符合实际的问题,导致施工单位的结算审计值偏低... 详细信息

工程结算审计是对施工单位在工程竣工时与建设单位所办理的工程价款结算的审计。建设单位一般将结算审计委托给工程造价咨询企业,在审计过程中,工程造价咨询企业受多种条件约束,出现很多不符合实际的问题,导致施工单位的结算审计值偏低,影响了施工单位的整体利润,甚至影响了整个水利行业的健康发展。为此,进行原因分析,并提出建议。

关键词：水利工程施工结算审计工程造价

The role of accounting conservatism in M&A target selection

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China Journal of Accounting Research 2021年第4期14卷 95-116页

作者： Qingquan Tang jingjing guo Zhihong Huang School of Business Sun Yat–sen UniversityChina Center for Accounting Finance and InstitutionsSun Yat–sen UniversityChina

Mergers and acquisitions(M&As)are among the most important investment activities for companies,but they contain great *** investigate the role of accounting conservatism in M&A target selection and *** find that for risk-averse reasons,firms with high accounting conservatism are likely to acquire profitable targets and avoid loss-making *** such firms acquire loss-making targets,the conservatism’s risk-control role reduces M&A risk and increases M&A performance,but only when control of the target is transferred and the acquirer has high long-term debt and low management ***,accounting conservatism reduces risk by increasing the maturity match between cash flow and *** results suggest that accounting conservatism plays not only a risk-averse role but also a riskcontrol role,providing new evidence for the usefulness of accounting conservatism in M&A decisions.

关键词： Target selection Accounting conservatism Risk aversion Risk control

Photonic smart bandage for wound healing assessment

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Photonics Research 2021年第3期9卷 272-280页

作者： Arnaldo Leal-Junior jingjing guo Rui Min Antonio Jose Fernandes Anselmo Frizera Carlos Marques Telecommunications Laboratory(LABTEL) Graduate Program in Electrical EngineeringFederal University of Espi’rito SantoVitoria-ES 29075-910Brazil School of Instrumentation and Optoelectronic Engineering Beihang UniversityBeijing 100191China Center for Cognition and Neuroergonomics State Key Laboratory of Cognitive Neuroscience and LearningBeijing Normal UniversityZhuhai 519087China Physics Department&I3N Universidade de AveiroCampus Universitario de SantiagoAveiro 3810-193Portugal

Chronic wounds affect around 2% of the world population with an annual multi-billion dollar cost to the healthcare system. This background pushes the development of new therapies and procedures for wound healing and its assessment. Among them, the potential of hydrogen(pH) assessment is an important indicator of the wound healing stage and condition. This paper presents the development of the first optical fiber-embedded smart wound dressing for pH assessment. An intrinsically pH-sensitive optical fiber is fabricated using a polydimethylsiloxane(PDMS) precursor doped with rhodamine B dye. Raman and Fourier transform infrared(FTIR) spectroscopies are performed in order to verify the presence of rhodamine B and PDMS in the fiber samples. Then, the fiber is embedded in gauze fabric and hydrocolloid wound dressing. In addition, such low Young’s modulus of PDMS fiber enables its use as a highly sensitive pressure sensor, where the results show that the fiber-embedded bandage can measure pressures as low as 0.1 kPa with a high linearity in the range of 0 to 0.3 kPa. The smart bandage is subjected to different pH, which resulted in a wavelength shift of 0.67 nm/pH when the absorption peak at 515 nm was analyzed. Furthermore, pH increase leads to linear decrease of the transmitted optical power(R2 of 0.998), with rise and fall times below 20 s and 30 s, respectively. Therefore, the proposed optical fiber-embedded smart bandage enables the simultaneous assessment of pressure and pH on the wound region.

关键词： fiber smart healing

Thermogravimetric characteristics of corn straw and bituminous coal copyrolysis based the ilmenite oxygen carriers

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Chinese Journal of Chemical Engineering 2024年第4期68卷 8-15页

作者： Pengxing Yuan Xiude Hu jingjing Ma Tuo guo Qingjie guo College of Chemical Engineering Qingdao University of Science&TechnologyQingdao 266042China State Key Laboratory of High-efficiency Utilization of Coal and Green Chemical Engineering Ningxia UniversityYinchuan 750021China

Herein,the co-pyrolysis reaction characteristics of corn straw(CS)and bituminous coal in the presence of ilmenite oxygen carriers(OCs)are investigated via thermogravimetry coupled with mass *** results reveal that the participation of OCs weakens the devolatilization intensity of *** the CS blending ratio is<50%,the mixed fuel exhibits positive synergistic *** fitting results according to the Coats-Redfern integral method show that the solid-solid interaction between OCs and coke changes the reaction kinetics,enhancing the co-pyrolysis reactivity at the high-temperature zone(750-950C).The synergistic effect is most prominent at a 30%CS blending ratio,with copyrolysis activation energy in the range of 26.35-40.57 kJ·mol^(-1).

关键词： Oxygen carrier Co-pyrolysis Biomass Coal

Wafer-scale graphene on 2 inch SiC with uniform structural and electrical characteristics

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Chinese Science Bulletin 2012年第23期57卷 3022-3025页

作者： JIA YuPing guo LiWei LIN jingjing CHEN LianLian CHEN XiaoLong Research & Development Center for Functional Crystals Beijing National Laboratory for Condensed Matter Physics Institute of PhysicsChinese Academy of Sciences Beijing 100190 China

Wafer-scale graphene on SiC with uniform structural and electrical features is needed to realize graphene-based radio frequency devices and integrated ***,a continuous bi/trilayer of graphene with uniform structural and electrical features was grown on 2 inch 6H-SiC (0001) by etching before and after graphene *** and atomic force microscopy images indicate the surface morphology of graphene is uniform over the 2 inch *** and transmittance spectra confirmed that its layer number was also *** resistance measurements indicated the average graphene sheet resistance was 720 /with a non-uniformity of 7.2%.Large area contactless mobility measurements gave a carrier mobility of about 450 cm2 /(V s) with an electron concentration of about 1.5×10 13 *** our knowledge,such homogeneous morphology and resistance on wafer scale are among the best results reported for wafer-scale graphene on SiC.

关键词： graphene wafer scale resistivity mobility morphology

An Improved Path Delay Variability Model via Multi-Level Fan-Out-of-4 Metric for Wide-Voltage-Range Digital CMOS Circuits

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Chinese Journal of Electronics 2023年第2期32卷 375-388页

作者： CUI Yuqiang SHAN Weiwei DAI Wentao LIU Xinning guo jingjing CAO Peng National ASIC System Engineering Research Center Southeast University Cadence Design Systems Inc. Nanjing University of Posts and Telecommunications

In advanced CMOS technology, process,voltage, and temperature(PVT) variations increase the paths’ latency in digital circuits, especially when operating at a low supply voltage. The fan-out-of-4 inverter chain(FO4 chain) metric has been proven to be a good metric to estimate the path’s delay variability, whereas the previous work ignored the non-independent characteristic between the adjacent cells in a path. In this study,an improved model of path delay variability is established to describe the relationship between the paths’ max-delay variability and an FO4 chain, which is based on multilevel FO4 metric and circuit-level parameters knobs(i.e., cell topology and driving strength) of the first few cells. We take the slew and load into account to improve the accuracy of this framework. Examples of 28 nm and40 nm digital circuits show that our model conforms with Monte Carlo simulations as well as fabricated chips’ measurements. It is able to model the delay variability effectively to speed up the design process with limited accuracy loss. It also provides a deeper understanding and quick estimation of the path delay variability from the near-threshold to nominal voltages.

关键词： Semiconductor device modeling Monte Carlo methods Temperature Computational modeling Inverters Delays Topology

国防特色高校青年科技人才思想政治引领工作路径探析

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科教文汇 2024年第10期 40-43页

作者：陈莹牛振喜郭晶晶于钧意西北工业大学科学技术研究院陕西西安710072 西北工业大学马克思主义学院陕西西安710072

国防特色高校青年科技人才是否心怀“国之大者”、勇担科技强国使命,关系到能否破解“卡脖子”技术问题,是服务国家重大战略需求和经济社会发展、实现高水平科技自立自强的重要因素。该文以西北工业大学为代表的国防特色高校青年科技人... 详细信息

国防特色高校青年科技人才是否心怀“国之大者”、勇担科技强国使命,关系到能否破解“卡脖子”技术问题,是服务国家重大战略需求和经济社会发展、实现高水平科技自立自强的重要因素。该文以西北工业大学为代表的国防特色高校青年科技人才为研究对象,分析其思想状况和现实需求,结合学校实际情况,从党的领导、科研生态、管理机制、文科建设、联系服务、科协举荐六个方面,提出新时代加强国防特色高校青年科技人才思想政治引领的有效路径。

关键词：国防特色高校青年科技人才思想政治引领路径

DNA recognition patterns of the multi-zinc-finger protein CTCF: a mutagenesis study

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Acta Pharmaceutica Sinica B 2018年第6期8卷 900-908页

作者： jingjing guo Ni Li Jiexiong Han Fei Pei Tianyu Wang Duo Lu Jiandong Jiang State Key Laboratory of Bioactive Substance and Function of Natural Medicine Institute of Materia Medica Chinese Academy of Medical Sciences and Peking Union Medical College

CCCTC-binding factor(CTCF) is a zinc-finger protein, serving an important part in the genome architecture as well as some biochemical processes. Over 70,000 CTCF binding DNA sites have been detected genome-wide, and most anchors of chromatin loops are demarcated with the CTCF *** protein or RNA molecules interact with DNA-bound CTCF to conduct different biological functions, and potentially the interfaces between CTCF and its cofactors can be targets for drug development. Here we identify the effective region of CTCF in DNA recognition, which defines the exposed CTCF surface feature for the interaction of cofactors. While the zinc-finger region contributes the most in DNA association, its binding affinity varies based on different DNA sequences. To investigate the effectiveness of individual zinc-fingers, the key residues are mutated to inactivate the DNA binding ability, while the finger configuration and the spacing between fingers are preserved. The strategy is proved to be successful, while clear differences are observed in the DNA binding affinities among the 11 finger mutants and the result is consistent to previous studies in general. With the help of inactivated finger mutants, we identify the ineffective fingers and the dominant effective fingers, which form distinctive patterns on different DNA targets.

关键词： CTCF Zinc-finger Structure integrity Mutagenesis DNA recognition patterns

An efficient path delay variability model for wide-voltage-range digital circuits

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Science China(Information Sciences) 2023年第2期66卷 285-286页

作者： Weiwei SHAN Yuqiang CUI Wentao DAI Xinning LIU jingjing guo Peng CAO Jun YANG National ASIC System Engineering Research Center Southeast University Cadence Design Systems Inc. College of Integrated Circuit Science and Engineering Nanjing University of Posts and Telecommunications

Dear editor,As process technology advances, the parasitic effects of integrated circuits become increasingly prominent, posing serious challenges for integrated circuit design [1, 2]. Variations in the process corner, voltage, and temperature(PVT) have a more significant impact on path delay in digital circuits in advanced processes, especially at the near-threshold voltage(NTV) [3, 4]. The delay variability of the critical path needs to be evaluated to minimize the timing margin while ensuring reliability. Because NTV circuits have more severe variability than the super-threshold voltage(STV) circuits,

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