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Journal of Modern Accounting and Auditing 2012年第7期8卷 1074-1080页

作者： Torsten Mindermann Daniela Hochstein Carsten winkler Emst-Moritz-Amdt University of Greifswald Greifswald Germany Heinrich-Heine-University D0sseldorf Dusseldorf Germany

In today＇s knowledge-based economy, the role played by human capital in the determination of the market value of a firm is recognized. To be able to persist in the open competition, entities are forced to invest increasingly in the professional training of their employees. Inconsistent with this rising importance is the prohibition to capitalize professional training cost according to international accounting standards （IAS） 38.69 （b）. Highly qualified employees ensure competitive advantages and thus lead to an increase in shareholder value. Regarding the financial statement as a primary source of information, it does not seem reasonable to leave such a valuable resource completely unnoticed in the balance sheet. Consequently, a truthful representation of a firm＇s asset should take training costs into account. This article pleads for a limitation of this general legal prohibition and analyzes under which premises those expenditures for training can comply with the common criteria of capitalization according to IAS 38.

关键词： intangible asset human capital accounting of training cost and knowledge international accounting

Compression behavior of Sm)2Ti_2O_7-pyrochlore up to 50 GPa:single-crystal X-ray diffraction and density functional theory calculations

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Chinese Science Bulletin 2014年第36期59卷 5278-5282页

作者： Bjrn winkler Alexandra Friedrich Wolfgang Morgenroth Eiken Hausshl Victor Milman Chris R.Stanek Kenneth J.Mc Clellan Geowissenschaften Goethe-Universitt Altenh ferallee 160438 Frankfurt am Main Germany Dassault Syste`mes BIOVIA 334 Science ParkCambridge CB4 0WN UK Los Alamos National Laboratory Los Alamos NM 87545 USA

Single-crystal X-ray diffraction at pressures up to 50 GPa has been employed to study the compression behavior of Sm2Ti2O7-pyrochlore. In contrast to earlier reports, we observed no pressure-induced amorphization or pressure-induced anion disorder up to 50 GPa. The experimental study has been complemented by density functional theory-based calculations. A combination of the theoretical and experimental data yields a bulk modulus of 185 GPa, significantly higher than a value which had been reported earlier. In comparison to earlier work, the current study provides more reliable data due to the use of neon as a pressure medium, which provides a more hydrostatic pressure than the aluminum, which had been employed as a pressure medium in the earlier studies. An analysis of the compressibility of Al2B2O7 pyrochlores shows an approximately linear dependence of the bulk modulus on the unit cell volume.

关键词：密度泛函理论压缩行为单晶X射线衍射烧绿石计算单晶X-射线衍射压力诱导体积弹性模量

Transgenerational bone toxicity in F3 medaka (Oryzias latipes) induced by ancestral benzo[a]pyrene exposure: Cellular and transcriptomic insights

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Journal of Environmental Sciences 2023年第5期127卷 336-348页

作者： Jiezhang Mo Miles Teng Wan DorisWai-Ting Au Jingchun Shi Nathan Tam Xian Qin Napo K.M.Cheung Keng Po Lai Christoph winkler Richard Yuen-Chong Kong Frauke Seemann Southern Marine Science and Engineering Guangdong Laboratory(Guangzhou) Guangzhou 510000China Shenzhen Key Laboratory for the Sustainable Use of Marine Biodiversity Research Centre for the Oceans and Human HealthShenzhen Research InstituteCity University of Hong KongShenzhen 518057China State Key Laboratory of Marine Pollution and Department of Chemistry City University of Hong KongHong Kong SARChina Laboratory of Environmental Pollution and Integrative Omics Guilin Medical UniversityHuan Cheng North 2nd Road 109Guilin 541004China Department of Biological Sciences National University of Singapore119077Singapore Center for Coastal Studies and Department of Life Sciences Texas A&M University-Corpus ChristiCorpus ChristiTexas 78412USA

Benzo[a]pyrene(BaP),a ubiquitous pollutant,raises environmental health concerns due to induction of bone toxicity in the unexposed *** of F0 ancestor medaka(Oryzias latipes)to 1μg/L BaP for 21 days causes reduced vertebral bone thickness in the unexposed F3 male *** reveal the inherited modifications,osteoblast(OB)abundance and molecular signaling pathways of transgenerational BaP-induced bone thinning were *** analysis showed a reduction in OB *** of the miRNA and mRNA transcriptomes revealed the dysregulation of Wnt signaling(frzb/ola-miR-1–3p,sfrp5/ola-miR-96–5p/miR-455–5p)and bone morphogenetic protein(Bmp)signaling(bmp3/ola-miR-96–5p/miR-181b-5p/miR-199a-5p/miR-205–5p/miR-455–5p).Both pathways are major indicators of impaired bone formation,while the altered Rank signaling in osteoclasts(c-fos/miR-205–5p)suggests a potentially augmented bone ***,a typical BaP-responsive pathway,the Nrf2-mediated oxidative stress response(gst/ola-miR-181b-5p/miR-199a-5p/miR-205),was also ***,mRNA levels of epigenetic modification enzymes(e.g.,hdac6,hdac7,kdm5b)were found *** findings indicated that epigenetic factors(e.g.,miRNAs,histone modifications)may directly regulate the expression of genes associated with transgenerational BaP bone toxicity and warrants further *** identified candidate genes and miRNAs may serve as potential biomarkers for BaP-induced bone disease and as indicators of historic exposures in wild fish for conservation purposes.

关键词： Polycyclic aromatic hydrocarbons (PAHs) Transcriptome Impaired bone formation Molecular pathways MicroRNAs Medaka(Oryzias latipes)

The study of collision and exhumation in the central Alps of Neo Tethys orogeny: Insight from the syn-tectonic sediments of Cenozoic foreland basin

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The study of collision and exhumation in the central Alps of...

Influence of Viscosity in Fluid Atomization with Surface Acoustic Waves

2019年中国地球科学联合学术年会

作者： Gang Lu Wilfried winkler State Key Laboratory of Oil and Gas Reservoir Geology and Exploitation Geological Institute ETH Zurich

In the Alps, the syn-tectonic flysch and molasse sediments in the pro-side foreland basin and the contemporary turbidites in the retro-side foredeep reveals the collision and exhumation of the orogenic belt from Late Eocene to Early Miocene. This study focuses on the detrital zircon U–Pb geochronology of the Cenozoic deposits in this area. The

关键词： Insight from the syn-tectonic sediments of Cenozoic foreland basin The study of collision and exhumation in the central Alps of Neo Tethys orogeny

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Open Journal of Acoustics 2016年第3期6卷 23-33页

作者： Andreas winkler Paul Bergelt Lars Hillemann Siegfried Menzel IFW Dresden SAWLab Saxony Dresden Germany TU Dresden Institute for Process Engineering and Environmental Technology Dresden Germany

In this work, aqueous glycerol solutions are atomized to investigate the influence of the viscosity on the droplet size and the general atomization behavior in a setup using standing surface acoustic waves (sSAW) and a fluid supply at the boundary of the acoustic path. Depending on the fluid viscosity, the produced aerosols have a monomodal or polymodal size distribution. The mean droplet size in the dominant droplet fraction, however, decreases with increasing viscosity. Our results also indicate that the local wavefield conditions are crucial for the atomization process.

关键词： Surface Acoustic Waves Atomization Aerosol High Viscosity Droplet Size Distribution Wavefield

Low Friction Sliding Planes of Greased PTFE for High Contact Pressures

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Open Journal of Civil Engineering 2016年第2期6卷 105-116页

作者： Lennart Bocklenberg Karsten winkler Peter Mark Stefan Rybarz Institute of Concrete Structures Ruhr-Universit?t Bochum Bochum Germany Institute for Structural Engineering Structural Testing Laboratory (KIB-KON) Ruhr-Universit?t Bochum Bochum Germany

Sliding planes of PTFE are commonly used because of their excellent tribological properties. However, especially in cases of high contact pressures, PTFE suffers from its comparatively poor mechanical properties. This paper presents a sliding construction developed within an innovative experimental test-setup to enable experimental investigation of large-scale concrete members subjected to punching shear. To fulfill the special demands of the new test-setup, greased, only 0.5 mm thin sheets of PTFE were used to minimize friction between the bearing construction and the test specimen. This highly effective sliding construction leads to a dynamic friction coefficient μd,max between 0.0065 and 0.0035 while the static friction coefficient μs remains below 0.0048. Simultaneously, compressive axial stresses of more than 60 MPa occur. The paper highlights major aspects of the sliding plane’s development and demonstrates its sliding abilities.

关键词： Sliding Plane PTFE Innovative Test-Setup Experiments

利用激光泵浦测量传能反应Xe（^3P0,2）＋N2的绝对截面

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中国激光 1997年第10期24卷 909-914页

作者：徐大东李学初 Ch.Ottinger A.F.Vilesov T.winkler 中国科学院大连化学物理研究所分子反应动力学国家重点实验室大连116023 Max-Planck-Institut für Stroungsforschung Bunsenstr

在束－气池构型下用脉冲激光泵浦技术测量了亚稳态Ｘｅ（＾３Ｐ０）和Ｘｅ（＾３Ｐ２）与Ｎ２传动用一成Ｎ２（Ｂ，ｖ）的绝对截面，并讨论了该方法在研究亚稳态原子传能及反应中的适用性。

关键词：激光泵浦亚稳态电子传能绝对截面

Improved Representation of Biological Information by Using Correlation as Distance Function for Heatmap Cluster Analysis

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American Journal of Plant Sciences 2017年第3期8卷 502-516页

作者： Axel Tiessen Edgar A. Cubedo-Ruiz Robert winkler Department of Genetic Engineering Cinvestav Irapuato Irapuato Mexico Department of Biochemistry and Biotechnology Cinvestav Irapuato Irapuato Mexico

Heatmap cluster figures are often used to represent data sets in the?omic sciences. The default option of the frequently used R heatmap function is to cluster data according to Euclidean distance, which groups data mainly to their numerical value and not to its relative behaviour. The disadvantage of using the default clustering?dendrograms of R is demonstrated. Instead, a script is provided that uses correlation as distance function, which better reveals biologically meaningful information. This optimized script was used to detect heterotic groups in Vitamaize hybrids (purple maize with high nutraceutical value). A field trial with different genetic combinations was performed through an agricultural phenomics approach (holistic evaluation of the phenotype). The grain yield data and other phenotypic variables were represented through heatmap figures. In the data set of Mexican tropical maize germplasm, at least three heterotic groups were detected, in contrast to only two heterotic groups reported earlier in temperate yellow maize from USA and Europe. This optimized script for heatmap correlation bicluster can also be used to better represent metabolomic fingerprints and transcriptomic data sets.

关键词： Clusters Corn Dendogram Grain Yield Heterosis Hybrid Vigour Plant Breeding Phenotyping Pearson Correlation Coefficient Zea mays

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热解碳涂层的烧蚀行为

新型炭材料 1993年第1期9卷 44-45页

作者： E. winkler 宋怀河

研究涂复热解碳(PC)的石墨材料的氧化侵蚀作用,对其实际应用十分重要,然而至今为止,对这样腐蚀的研究进行得还很不够。一般地说,多晶石墨的氧化速度与其孔隙度、织态结构及石墨化程度紧密相关。随着石墨化程度的提高,由O_2和CO_2引起的... 详细信息

研究涂复热解碳(PC)的石墨材料的氧化侵蚀作用,对其实际应用十分重要,然而至今为止,对这样腐蚀的研究进行得还很不够。一般地说,多晶石墨的氧化速度与其孔隙度、织态结构及石墨化程度紧密相关。随着石墨化程度的提高,由O_2和CO_2引起的氧化反应的速度相应降低。在氧化反应过程中,氧化剂首先对晶体的棱状边缘进行作用。900℃左右温度时。

关键词：热解碳涂层石墨材料烧蚀