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The puzzling association between inventory and auditor pricing in China

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China Journal of Accounting Research 2018年第4期11卷 351-366页

作者： Xi Wu xueqin wang Yulong Yang School of Accountancy Central University of Finance and Economics China's Management Accounting Research & Development Center Central University of Finance and Economics College of Management and Economics Tianjin University

The theory of audit pricing suggests that audit fees are positively associated with areas of higher inherent risk. Inventory is commonly cited as one such area, and many Western studies have reported a positive association between inventory and audit fees. However, most Chinese studies have reported a significant negative association. This study finds that this puzzling association is attributable to Chinese auditors charging a significant discount on the opening balance of inventory, whereas their U.S. counterparts charge a significant premium. Meanwhile, we show that opening-balance inventory is associated with higher inherent risk both in China and the U.S. On the other hand, both Chinese and U.S. auditors charge a significant discount on the net increase in inventory as of the current year end, and we show that this is associated with lower inherent risk. Therefore, Chinese auditors appear to underreact to the inherent risk associated with opening-balance inventory, which helps explain the puzzling negative association between inventory and audit fees in China.

关键词： Inventory Audit fees Inherent risk China

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物性批判视域下的中国现代世态喜剧

戏剧（中央戏剧学院学报） 2023年第3期209卷 129-139页

作者：王雪芹南京晓庄学院新闻传播学院

受西方现代主义哲学影响,中国现代世态喜剧较早直面了人的物性自身,创作集中否定现代文明的物欲虚妄和功利取向,表明主体自由的诉求。本文从物性批判考察中国现代世态喜剧创作,把握其批判逻辑、物性面孔及其自我修正,辨析其戏剧现代化... 详细信息

受西方现代主义哲学影响,中国现代世态喜剧较早直面了人的物性自身,创作集中否定现代文明的物欲虚妄和功利取向,表明主体自由的诉求。本文从物性批判考察中国现代世态喜剧创作,把握其批判逻辑、物性面孔及其自我修正,辨析其戏剧现代化进程中的发展与错位。通过梳理发现,中国现代世态喜剧实现了三种物性批判,即哲学论辩、游戏脱冕和双重疾病隐喻,并由此勾勒了他们眼中现代中国的物性面孔,即实用主义的缺陷、机械摹仿的自欺和权力傀儡的荒诞,但这一批判根本上是一种理智深度的修正,其主体自由是自我检验的,仍处于现代启蒙的风景之中。

关键词：世态喜剧物性批判理智修正启蒙风景

Protection of urban features during urbanization based on the roles of springs in Jinan

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Chinese Journal of Population,Resources and Environment 2017年第2期15卷 93-102页

作者： xueqin wang Chengxin wang Botao wang Shenghe Liu Jinping Song Institute of Geographic Sciences and Natural Resources Research Chinese Academy of SciencesBeijingChina Key Laboratory of Regional Sustainable Development Modeling CASBeijingChina College of Resources and Environment University of Chinese Academy of SciencesBeijingChina School of Geography Beijing Normal UniversityBeijingChina College of Geography and Environment Shandong Normal UniversityJinanChina

Thirty-seven years since reform and opening up, China has sustained rapid economic growth and urbanization. However, there was inadequate protection of natural, historical, and cultural heritage, especially in the past 17 years, which led to the outcome that urban and rural construction lacked features. To rebuild our urban features during urbanization, and avoid destroying them,we should probe into the reason of lacking features and how to protect them. Therefore, taking Jinan City as an example, this paper explored the crisis and its causes of urban characteristics during the period of rapid urbanization based on discussing roles of spring features, including economic effects, social effects, ecological effects and so on. What is more, this paper listed and analyzed those protection measures taken by Jinan. The results showed that spring groups spewed again and kept for 8 years through those measures, which meant that urban characteristics restored. Thus, Jinan City provides successful and significant reference for other cities in restoring urban features during urbanization construction. Also, the author deemed that cities could recollect their urban features as long as they take reasonable measures.

关键词：保护措施都市化城市特征弹簧经济效果社会效果原因

Combining conservation tillage with nitrogen fertilization promotes maize straw decomposition by regulating soil microbial community and enzyme activities

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Pedosphere 2024年第04期34卷 783-796页

作者： Houping ZHANG xueqin TANG Quanming HOU Yuanpeng ZHU Zhangheng REN Huanxin XIE Yuncheng LIAO Weiyan wang Xiaoxia WEN College of Agronomy Northwest A&F University Key Laboratory of Crop Physi-ecology and Tillage Science in Northwestern Loess Plateau Ministry of Agriculture Northwest A&F University Key Laboratory of Water Cycle and Related Land Surface Processes Institute of Geographic Sciences and Natural Resources Research Chinese Academy of Sciences

Straw return can effectively improve farmland soil microenvironment and fertility. However, excessive straw in the topsoil adversely affects seed germination and crop growth. At present, the characteristics and key driving factors of straw decomposition in dry farmlands are unclear. Based on the interactions between tillage practices including zero tillage(ZT), chisel tillage(CT), and plow tillage(PT) and nitrogen(N) fertilization, i.e., low N(N1,180 kg ha-1), normal N(N2, 240 kg ha-1), and high N(N3, 300 kg ha-1), quantitative polymerase chain reaction technology and an enzymatic detection kit were used to investigate the effects of key straw C-degrading enzyme activities and microbial abundance in soil on maize straw decomposition during the growth period of winter wheat in the winter wheat/summer maize double cropping system in a dry farmland of the Loess Plateau, China. Between 2018and 2020, ZT and CT significantly increased winter wheat yield(by 10.94% and 12.79%, respectively) and straw decomposition velocity(by 20% and26.67%, respectively), compared with PT. Compared to N1 and N3, N2 significantly increased wheat yield(by 4.65% and 5.31%, respectively) and straw decomposition velocity(by 26.33% and 13.21%, respectively). The partial least squares pathway modelling showed significant positive direct effects of soil moisture, NO3-, NH4+, total N, bacteria, and cellulase, laccase, and xylanase activities on straw decomposition, while soil p H, fungi, and Actinomycetes had significant negative direct effects. Overall, conservation tillage(ZT and CT) combined with N2 was beneficial for straw decomposition in the drylands of the Loess Plateau and improved straw resource utilization and basic soil fertility. The results of the study clarified the key drivers of straw decomposition in dry farmlands and provided new ideas for developing updated soil management practices and adaptive N application strategies to promote the resource utilization of straw and achieve the

关键词： hydrolytic enzyme microbial biomass oxidative enzyme straw decomposition velocity tillage practice

A prognosis model for predicting immunotherapy response of esophageal cancer based on oxidative stress-related signatures

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Oncology Research 2024年第1期32卷 199-212页

作者： JING GUO CHANGYONG TONG JIANGUANG SHI XINJIAN LI xueqin CHEN Department of Thoracic Surgery The First Affiliated Hospital of Ningbo UniversityNingboChina Department of Chinese Traditional Medicine The First Affiliated Hospital of Ningbo UniversityNingboChina

Oxidative stress(OS)is intimately associated with tumorigenesis and has been considered a potential therapeutic ***,the OS-associated therapeutic target for esophageal squamous cell carcinoma(ESCC)remains *** our study,gene expression data of ESCC and clinical information from public databases were *** LASSO-Cox regression analysis,a risk score(RS)signature map of prognosis was constructed and performed external verification with the GSE53625 *** ESTIMATE,xCell,CIBERSORT,TIMER,and ImmuCellAI algorithms were employed to analyze infiltrating immune cells and generate an immune microenvironment(IM).Afterward,functional enrichment analysis clarified the underlying mechanism of the *** was utilized for forecasting the survival rate of individual ESCC *** a result,we successfully constructed an OS-related genes(OSRGs)model and found that the survival rate of high-risk groups was lower than that of low-risk *** AUC of the ROC verified the strong prediction performance of the signal in these two cohorts *** to independent prognostic analysis,the RS was identified as an independent risk factor for *** nomogram and follow-up data revealed that the RS possesses favorable predictive value for the prognosis of ESCC ***-PCR detection demonstrated increased expression of MPC1,COX6C,CYB5R3,CASP7,and CYCS in esophageal cancer *** conclusion,we have constructed an OSRGs model for ESCC to predict patients’prognosis,offering a novel insight into the potential application of the OSRGs model in ESCC.

关键词： Esophageal carcinoma OS Prognosis Risk markers Immune cell infiltration

Strong synergy between physical and chemical properties:Insight into optimization of atomically dispersed oxygen reduction catalysts

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Journal of Energy Chemistry 2024年第4期91卷 36-49页

作者： Yifan Zhang Linsheng Liu Yuxuan Li xueqin Mu Shichun Mu Suli Liu Zhihui Dai School of Chemistry and Molecular Engineering Nanjing Tech UniversityNanjing 211816JiangsuChina State Key Laboratory of Advanced Technology for Materials Synthesis and Processing Wuhan University of Technology InstitutionWuhan 430070HubeiChina School of Chemistry and Materials Science Nanjing Normal UniversityNanjing 210023JiangsuChina

Atomically dispersed catalysts exhibit significant influence on facilitating the sluggish oxygen reduction reaction(ORR)kinetics with high atom economy,owing to remarkable attributes including nearly 100%atomic utilization and exceptional catalytic ***,accurately controlling atomic physical properties including spin,charge,orbital,and lattice degrees of atomically dispersed catalysts can realize the optimized chemical properties including maximum atom utilization efficiency,homogenous active centers,and satisfactory catalytic performance,but remains ***,through physical and chemical insight,we review and systematically summarize the strategies to optimize atomically dispersed ORR catalysts including adjusting the atomic coordination environment,adjacent electronic orbital and site density,and the choice of dual-atom *** the emphasis is on the fundamental understanding of the correlation between the physical property and the catalytic behavior for atomically dispersed ***,an overview of the existing challenges and prospects to illustrate the current obstacles and potential opportunities for the advancement of atomically dispersed catalysts in the realm of electrocatalytic reactions is offered.

关键词： Atomically dispersed catalysts Coordination environment Electronic orbitals Inter-site distance effect Oxygen reduction reaction

盐诱导激酶抑制剂HG-9-91-01对小鼠脓毒症相关认知功能障碍的保护作用及其机制

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中南大学学报（医学版） 2023年第12期48卷 1793-1803页

作者：王雪琴王双崔艳慧中南大学基础医学院人体解剖学与神经生物学系长沙410013 长沙医学院神经变性病基础与临床湖南省普通高等学校重点实验室长沙410219 中南大学湘雅医院检验科长沙410008

目的:脓毒症相关认知功能障碍是脓毒症患者常见的并发症,目前病理机制不明,缺乏有效的防治手段。盐诱导激酶(salt-induced kinase,SIK)是调节代谢、免疫、炎症反应等的重要分子,与多种神经系统疾病的发生和发展相关。本研究旨在探讨SIK... 详细信息

目的:脓毒症相关认知功能障碍是脓毒症患者常见的并发症,目前病理机制不明,缺乏有效的防治手段。盐诱导激酶(salt-induced kinase,SIK)是调节代谢、免疫、炎症反应等的重要分子,与多种神经系统疾病的发生和发展相关。本研究旨在探讨SIK在脓毒症小鼠海马中的表达,以及SIK抑制剂HG-9-91-01在脓毒症相关认知功能障碍中的作用及其机制。方法:首先,将C57BL/6小鼠随机分为对照组(Con组)和脓毒症模型组[脂多糖(lipopolysaccharide,LPS)组]。LPS组小鼠以8 mg/kg的剂量腹腔注射LPS,Con组小鼠予注射等体积生理盐水。在注射后1、3、6 d取小鼠海马组织,分别采用实时荧光定量聚合酶链反应(quantitative PCR,qPCR)和蛋白质印迹法检测SIK1、SIK2、SIK3的mRNA和蛋白质的表达水平。然后,将小鼠随机分为Con组、LPS组、SIK抑制剂组(HG组)。LPS组和HG组注射LPS构建脓毒症模型,HG组在注射LPS后的第3~6天以10 mg/kg的剂量腹腔注射HG-9-91-01,LPS组注射等体积溶媒。在注射LPS后的第7~11天进行Morris水迷宫实验(Morris water maze,MWM)以评估3组小鼠的认知功能。行为学检测后取3组小鼠的海马组织,采用qPCR检测炎症因子和小胶质细胞标志分子的mRNA表达水平,蛋白质印迹法检测诱导型一氧化氮合酶(inducible nitric oxide synthase,iNOS)、CD68、离子钙结合衔接分子1(ionized calcium binding adaptor molecule 1,Iba-1)、N-甲基-D-天冬氨酸(N-methyl-D-aspartate,NMDA)受体(NMDA receptor,NR)亚型、cAMP反应元件结合蛋白(cAMPresponse element-binding protein,CREB)调控的转录共激活因子1(CREB-regulated transcription coactivator 1,CRTC1)、胰岛素样生长因子1(insulin-like growth factor 1,IGF-1)的蛋白质表达水平,免疫组织化学(immunohistochemistry,IHC)检测海马CA1区、CA3区、齿状回(dentate gyrus,DG)Iba-1阳性细胞的表达,并进行Sholl分析。结果:与Con组比较,LPS组小鼠海马组织SIK1、SIK2、SIK3的mRNA和蛋白质表达水平均上调(均P<0.05)。与Con组比较,LPS组小鼠的逃避潜伏期明显延长,目标象限停留时间百分比降低,运动速度下降(均P<0.05);与LPS组相比,HG组小鼠的逃避潜伏期明显缩短,目标象限停留时间百分比增加(均P<0.05)。与Con组比较,LPS组海马组织炎症因子[肿瘤坏死因子α(tumor necrosis factor-α,TNF-α)、白细胞介素1β(interleukin-1β,IL-1β)、白细胞介素6(interleukin-6,IL-6)]和I型小胶质细胞标志分子iNOS、CD68的mRNA表达均上调,而II型小胶质细胞标志分子CD206和精氨酸酶-1(arginase-1,Arg-1)的mRNA表达均下调;与LPS组比较,HG组TNF-α、IL-1β、IL-6、iNOS的mRNA表达均下调,而CD206和Arg-1的mRNA表达均上调(均P<0.05)。与Con组比较,LPS组海马组织iNOS、CD68、Iba-1的蛋白质表达均上调;与LPS组比较,HG组iNOS、CD68、Iba-1的蛋白质表达均下调(均P<0.05)。与Con组比较,LPS组海马组织CA1、CA3、DG区Iba-1阳性细胞数量均增加;与LPS组比较,HG组CA1、CA3、DG区Iba-1阳性细胞数量均减少(均P<0.05)。Sholl分析结果显示:距离小胶质细胞胞体8~38μm半径范围内,LPS组小胶质细胞突起与同心圆的交点较Con组明显减少(均P<0.05);在距离小胶质细胞胞体14~20μm半径范围内,HG组小胶质细胞突起与同心圆的交点较LPS组明显增多(均P<0.05)。与Con组比较,LPS组小鼠海马突触相关蛋白NR亚型NR1、NR2A、NR2B及IGF-1的蛋白质表达下调,磷酸化的CRTC1(phosphorylatedCRTC1,p-CRTC1)的蛋白质表达上调;与LPS组比较,HG组小鼠海马突触相关蛋白NR1、NR2A、NR2B及IGF-1的蛋白质表达上调,p-CRTC1的蛋白质表达下调(均P<0.05)。结论:脓毒症小鼠海马组织SIK表达上调,SIK抑制剂HG-9-91-

关键词：脓毒症认知功能障碍盐诱导激酶 cAMP反应元件结合蛋白调控的转录共激活因子1 胰岛素样生长因子1 HG-9-91-01 神经炎症突触可塑性

Biological improvement of saline alkali soil reference system:A review

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Research in Cold and Arid Regions 2018年第6期10卷 516-521页

作者： xueqin wang Xu Xing FengJu Zhang Kong Xin Agricultural College of Ningxia University YinchuanNingxia 750021China Ningxia Science and Technology Development Strategy and Information Research Institute YinchuanNingxia 750021China Institute of Environmental Engineering Ningxia UniversityYinchuanNingxia 750021China Ningxia Science and Technology Development Strategy and Information Research Institute YinchuanNingxia 750021China

This work presents a reference system overview to improve the efficiency of biological improvement of saline-alkali soil developed during the last thirty years, ranging from connotation, general methods and species, soil desalination, soil structure, soil organic content, microbial flora, enzyme activity, yield and economic benefits. The reference system presented is divided into three main groups: suitable varieties, suitable cultivation measures, and a comprehensive evaluation *** has been a lot of research on biological improvement of saline alkali soil, but these studies are very fragmented and lack a comprehensive standard system. Also, there is a lack of practical significance, particularly with regard to optimal species, densities and times of sowing for particular regions. On the other hand, the corresponding cultivation measure is very important. Therefore, a reference system plays an important role to the effect of biological improvement of saline alkali soil.

关键词： biological improvement saline alkali soil reference system

The Impact of Discovery Education Digital Textbook Usage on Students＇ Achievements

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Journal of Statistical Science and Application 2016年第1期4卷 36-47页

作者： xueqin wang Adjunct professor Central Community College of New Mexico USA