检索结果-南通市图书馆

Reliability of R&D capitalization: Evidence from ex post impairment in China

在线全文

学校读者我要写书评

暂无评论

China Journal of Accounting Research 2019年第3期12卷 251-269页

作者： yulong yang College of Management and Economics Tianjin University

Unlike prior studies that investigate research and development(R&D)accounting as a dichotomous choice between capitalizing ***, this study identifies low-reliability R&D capitalization by the occurrence of ex post impairment of capitalized R&D costs.I find that low-reliability capitalization is associated with higher discretionary accruals but fails to signal future innovation, whereas normal capitalization without subsequent impairment lacks earnings aggressiveness and predicts future innovation positively, compared to expensing ***, this study shows that Big 4 and industry specialist auditors improve reliability by notably decreasing the likelihood of lowreliability R&D *** results remain robust after controlling for R&D investment intensity and potential endogeneity in the capitalization *** tests show that managers strategically time the recognition of impairment for big-bath and earnings-smoothing purposes, and that analyst coverage does not help differentiate between low-reliability and normal R&D ***, this paper increases our understanding of R&D accounting and auditing and contributes to the debate on the reliability of R&D capitalization.

关键词： R&D capitalization Reliability Impairment Accounting choice

Stochastic and upscaled analytical modeling of fines migration in porous media induced by low-salinity water injection

维普期刊数据库评论

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

Applied Mathematics and Mechanics(English Edition) 2020年第3期41卷 491-506页

作者： yulong yang Weifeng YUAN Jirui HOU Zhenjiang YOU Jun LI yang LIU Unconventional Petroleum Research Institute China University of PetroleumBeijing 102249China School of Chemical Engineering The University of QueenslandBrisbane QLD 4072Australia College of Petroleum Engineering China University of PetroleumBeijing 102249China

Fines migration induced by injection of low-salinity water(LSW) into porous media can lead to severe pore plugging and consequent permeability reduction. The deepbed filtration(DBF) theory is used to model the aforementioned phenomenon, which allows us to predict the effluent concentration history and the distribution profile of entrapped particles. However, the previous models fail to consider the movement of the waterflood front. In this study, we derive a stochastic model for fines migration during LSW flooding, in which the Rankine-Hugoniot condition is used to calculate the concentration of detached particles behind and ahead of the moving water front. A downscaling procedure is developed to determine the evolution of pore-size distribution from the exact solution of a large-scale equation system. To validate the proposed model,the obtained exact solutions are used to treat the laboratory data of LSW flooding in artificial soil-packed columns. The tuning results show that the proposed model yields a considerably higher value of the coefficient of determination, compared with the previous models, indicating that the new model can successfully capture the effect of the moving water front on fines migration and precisely match the effluent history of the detached particles.

关键词： low-salinity water(LSW)flooding fines migration stochastic model downscaling porous media waterflooding front exact solution

自拟疏肝养血方内服联合中药热熨敷治疗乳腺癌化疗患者癌因性疲乏疗效观察

在线全文

学校读者我要写书评

暂无评论

广西中医药 2025年第1期48卷 14-17页

作者：林艳艳杨玉龙开封市中医院河南开封475200

目的:探讨自拟疏肝养血方内服联合中药热熨敷对乳腺癌化疗患者癌因性疲乏、炎性反应及肿瘤标志物水平的影响。方法:将90例接受GP化疗方案(吉西他滨+顺铂)的乳腺癌患者按随机数字表法分为对照组和研究组,每组45例,对照组予中药热熨敷治疗... 详细信息

目的:探讨自拟疏肝养血方内服联合中药热熨敷对乳腺癌化疗患者癌因性疲乏、炎性反应及肿瘤标志物水平的影响。方法:将90例接受GP化疗方案(吉西他滨+顺铂)的乳腺癌患者按随机数字表法分为对照组和研究组,每组45例,对照组予中药热熨敷治疗,研究组在对照组治疗的基础上予自拟疏肝养血方内服,两组均以5 d为1个疗程,连续治疗4个疗程。疗程结束后比较两组患者Piper疲乏修订量表(PFS)评分、肿瘤标志物[癌胚抗原(CEA)、糖类抗原125(CA125)、糖类抗原153(CA153)]水平、炎症因子[白细胞介素6(IL-6)、肿瘤坏死因子α(TNF-α)]水平以及化疗毒副反应情况。结果:治疗后,研究组患者CEA、CA125、CA153水平均低于对照组(P<0.05);研究组患者IL-6、TNF-α水平均低于对照组(P<0.05);研究组患者PFS各维度评分均低于对照组(P<0.05);研究组患者发生白细胞减少、血小板减少、恶心呕吐、腹泻等毒副反应的例数少于对照组(P<0.05)。结论:自拟疏肝养血方内服联合中药热熨敷可降低乳腺癌化疗患者肿瘤标志物水平、减轻炎症反应及毒副反应,同时能改善患者癌因性疲乏症状,提高患者生存质量,值得临床推广应用。

关键词：癌因性疲乏乳腺癌自拟疏肝养血方中药热熨敷 GP化疗方案

Modeling the pressure characteristics of parallel chokes used in managed pressure drilling and related experiments

在线全文

学校读者我要写书评

暂无评论

Petroleum Science 2012年第3期9卷 363-369页

作者： Liu Gonghui Zhang Tao Li Jun yang yulong China University of Petroleum Beijing 102249China Beijing Information Science&Technology University Beijing 100101China

Based on the local resistance computation model for a choke valve and using the flow characteristics of choke valves, we studied the relationships between the back pressure of a parallel choke assembly and the opening extent of choke valves and developed a model to characterize the pressure regime of the manifold assembly. A comparison of pressure characteristic curves shows that a parallel choke manifold assembly has obvious advantages over the conventional serial type including high linearity of pressure-regulating characteristics curves, the elimination of the overshoot interval, wider effective regulating interval and the higher system security. Laboratory hydraulic experiments have validated the capability of a back pressure control model for the parallel choke assembly to accurately control pressure. This study is of great theoretical and practical significance to further improve the performance of chokes used in managed pressure well drilling.

关键词： MPD choke parallel choke pressure control

Different effect of Li^(+),Na^(+),K^(+)-doping on crystal structure and electrical property of Sr_(0.6)Ba_(0.4)Nb_(2)O_(6)

在线全文

学校读者我要写书评

暂无评论

Journal of Materiomics 2024年第5期10卷 1071-1079页

作者： Jian Guo Xinrui yang yulong yang Shuting Pang Shan-Tao Zhang Bin yang National Laboratory of Solid State Microstructures College of Engineering and Applied Sciences&Jiangsu Key Laboratory of Artificial Functional Materials&Collaborative Innovation Center of Advanced MicrostructuresNanjing UniversityNanjing210023China Nanjing University(Suzhou)High-tech Institute Suzhou Industrial Park215123China School of Physics Nanjing UniversityNanjing210093China Functional Materials and Acousto-Optic Instruments Institute School of Instrumentation Science and EngineeringHarbin Institute of TechnologyHarbin150080China

Ferroelectric Sr_(0.6)Ba_(0.4)Nb_(2)O_(6)(SBN)shows typical unfilled tetragonal tungsten bronze structure where 1/6 A sites and all C sites are *** presence of such structural vacancy provides the possibility to further modulate the crystal structure and electrical *** this work,alkali ions(Li^(+),Na^(+),K^(+))doped SBN ceramics have been fabricated via solid-solution reaction *** general,each doping promotes the crystal structure evolves from unfilled toward filled tungsten ***,the different doping ion radius causes the differences in occupying initial structural vacancies,resulting in significantly different electrical properties,Li^(+)doping enhances relaxor characteristic whereas Na+and K^(+)doping lead to normal ferroelectric behavior,accompanying an increase in Curie temperature(TC)from 36℃ of SBN to 40,212,148℃ of Li^(+),Na^(+)and K^(+)doping,*** from improved relaxor degree and high density,the Li^(+)doped SBN displays a good energy storage *** the ratio of Sr/Ba and(Sr+Ba)/Nb has not been changed,this work presents direct evidence for the effect of structural vacancy on crystal structure and properties,as well as inspiration for further work on unfilled tungsten bronze.

关键词： Sr_(0.6)Ba_(0.4)Nb_(2)O_(6) oxides Structural vacant Alkali ions doping

Constraints on the Genesis of the Qixiashan Pb-Zn Deposit, Nanjing: Evidence from Sulfide Trace Element Geochemistry

维普期刊数据库评论

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

Journal of Earth Science 2020年第2期31卷 287-297页

作者： Xuejuan Sun Pei Ni yulong yang Zhe Chi Shan Jing State Key Laboratory for Mineral Deposit Research Institute of Geo-FluidsSchool of Earth Science and EngineeringNanjing UniversityNanjing 210023China East China Mineral Exploration and Development Bureau of Nonferrous Metal Jiangsu ProvinceNanjing 210007 China School of Geosciences Chengdu University of TechnologyChengdu 610059China

The large-scale Qixiashan Pb-Zn Deposit in the eastern Middle-Lower yangtze metallogenic belt is hosted in carbonate *** on a detailed mineral paragenesis study,in-situ LA-ICP-MS(laser ablation inductively coupled plasma mass spectrometer)trace element geochemistry data for pyrite and sphalerite from different stages in the Qixiashan Deposit are reported,the Pb-Zn mineralization processes are reconstructed,and a genetic model is *** paragenetic stages of Pb-Zn ore deposition are identified:the biogenic pyrite mineralization stage(Stage 1),the early stage of hydrothermal Pb-Zn mineralization(Stage 2),the late stage of hydrothermal Pb-Zn mineralization(Stage 3),and the carbonate stage(Stage 4).Stages 2 and 3 are the main ore *** trace element characteristics of the sulfide in stages 2 and 3,such as the higher Co/Ni and lower trace element contents of the pyrite and the Fe,Mn,and Ge contents of the sphalerite,indicate that they were generated by magmatic-hydrothermal ***,the lower Cu,Ag,Sb,and Pb contents of the pyrite and sphalerite of Stage 3 compared to Stage 2 suggest an increase in magmatic-hydrothermal activity from Stage 2 to Stage *** hydrothermal fluids leached trace elements(e.g.,Cu,Ag,Sb,and Pb)from the previously deposited primary pyrite and sphalerite,which were precipitated in the later hydrothermal stage Cu,Au,Ag,Sb,and Pb bearing minerals and secondary pyrite and sphalerite with lower trace element contents(e.g.,Cu,Au,Ag,Sb,and Pb).Compared with the pyrite from stages 2 and 3,the Stage 1 pyrite has relatively higher trace elements contents(Sb,Cu,Zn,Au,Ag,Pb,As,and Ni).However,their lower Co/Ni ratio suggests a syngenetic sedimentary *** on the petrographic features and trace element data,a multi-stage mineralization model is *** Stage 1 biogenic pyrite formed stratiform pyrite layers,which provided reducing conditions and a base for the subsequent Pb-Zn *** Stage 2,subse

关键词： sulfides trace elements superimposed mineralization Qixiashan Pb-Zn Deposit

Origin of the Yueguang gold deposit in Xinhua, Hunan Province, South China: insights from fl uid inclusion and hydrogen–oxygen stable isotope analysis

在线全文

学校读者我要写书评

暂无评论

Acta Geochimica 2024年第2期43卷 235-254页

作者： Hongxin Fan Qiang Wang yulong yang Yao Tang Hao Zou College of Earth Sciences Chengdu University of TechnologyChengdu 610059China College of Earth Sciences Jilin UniversityJilin 130061China

The Yueguang gold deposit is located in Fengjia,Xinhua County,Hunan Province,South *** represents a recently discovered small-scale gold deposit situated in the southwestern region of the Jiangnan Orogenic Belt,west of the Baimashan granitic *** order to discern the characteristics of the ore-formingﬂuids,the underlying mineralization processes,and establish a foundation for the origin of the Yueguang gold depositﬂuid inclusion micro-thermometry,as well as quartz hydrogen and oxygen isotope analysis,have been carried out on samples obtained from various stages of *** hydrothermal miner-alization stages within the Yueguang gold deposit can be categorized into three stages:(i)the barren,pre-ore quartz-pyrite stage(Stage Ⅰ),the quartz-pyrite-gold stage(Stage Ⅱ),and the post-ore quartz-carbonate stage(Stage Ⅲ),with the second stage being the main mineralization ***ﬂuid inclusions identiﬁed in samples from the main min-eralization stage can predominantly be described with the NaCl–H_(2)O and CO_(2)–NaCl–H_(2)O *** inclusions display homogenization temperatures ranging from 158.8 to 334.9℃,and theﬂuid salinity ranges from 0.3%to 4.0%(wt.%NaCl equiv.).Laser Raman spectroscopy analysis of individual inclusions further reveals the presence of gas-phases such as CO_(2),CH_(4),and N_(2).Isotopic analysis indicatesδ^(18)Oﬂuid values ranging from 3.95 to 6.7‰ and δDH_(2)O values ranging from-71.9 to-55.7‰.These results indi-cate that the ore-formingﬂuid of the Yueguang gold deposit belongs to metamorphic hydrothermalﬂuids of middle-low temperature and low *** the process of ore formation,gold is transported in the form of Au(HS)2-complexes,with gold deposition being driven byﬂuid ***,the Yueguang gold deposit is categorized as an orogenic gold deposit dominated by metamorphic hydrother-malﬂ*** may become a new target for gold exploration in the Baimashan region,central Hunan Province.

关键词： Hunan province Yueguang gold deposit Fluid inclusions Hydrogen–oxygen isotopes Laser Raman Fluid immiscibility Orogenic gold deposit

The characteristics and significance of pure nitrogen fluid inclusions in Xikuangshan copper deposit,Dongchuan,Yunnan of China

在线全文

学校读者我要写书评

暂无评论

Chinese Journal Of Geochemistry 2012年第1期31卷 78-84页

作者： YE Lin LIU Yuping yang yulong GAO Wei State Key Laboratory of Ore Deposit Geochemistry Institute of GeochemistryChinese Academy of SciencesGuiyang 550002China Graduate University of Chinese Academy of Sciences Beijing 100049China

Nitrogen is an important gas-phase element in geological fluid,and normally hosted in mineralizing fluid,in which the content is very *** 100% mol pure nitrogen inclusion was discovered in copper-bearing quartz vein from Xikuangshan copper deposit,Dongchuan,Yunnan Province in this *** is between 3 and 5 μm,in shape of ellipse,occurring in group or independence without obvious orientation,and co-existed with primary gas-liquid *** analysis by using laser Raman spectroscopy shows its composition is dominated by nitrogen with minor *** concentration of N2 may be the necessary and sufficient condition for forming this kind of *** is suggested that there are two genesis modes of pure N2 inclusion in the deposit,oxida-tion-devolativation of mantle matter and trap of metasomatic fluid in organic matter decomposition in Luoxue For-mation *** conclusion,pure N2 inclusion hardly presents in the ore-forming fluids,which providing a new evidence for the genesis of Xikuangshan type copper deposit.

关键词：中国云南锡矿山流体包裹体纯氮铜矿东川激光拉曼光谱充分必要条件

Relative exchangeable copper,a high-quality biomarker for differentiation of Traditional Chinese Medicine syndrome in Wilson's disease

在线全文

学校读者我要写书评

暂无评论

Journal of Traditional Chinese Medicine 2024年第5期44卷 1017-1023页

作者： DING Yufeng yang Wenming CHENG Yuan yang yulong ZHU Jun LU Yachun FANG Xiang ZHANG Jing Department of Neurology the First Affiliated Hospital of Anhui University of Traditional Chinese MedicineHefei 230031China Department of clinical laboratory the First Affiliated Hospital of Anhui University of Traditional Chinese MedicineHefei 230031China

OBJECTIVE:To investigate the value of relative exchangeable copper(REC)in diagnosing Wilson's disease(WD)and to determine its significance in the differentiation of Traditional Chinese Medicine(TCM)***:A total of 78 patients with WD were recruited on the same day of the medical visit,and among them,32 were suffering from non-WD(N-WD)and 37 were heterozygous ATP7B carriers(HC)enrolled as *** genetic testing was performed for diagnosing WD and ***,REC levels in different TCM syndromes were *** correlation between REC and serum ceruloplasmin(Cp),serum copper oxidase(CO),and 24-h urinary copper was analyzed using the Global Assessment Scale and Unified Wilson's Disease Rating Scale and the significance of REC in WD diagnosis was ***-state functional magnetic resonance imaging was used to assess the clinical symptoms of WD and analyze its severity in different TCM ***:REC determination helped in significantly distinguishing patients with N-WD or HC from those with WD with a cut-off of 21.15%.Furthermore,the comparative analysis of REC ratios among different TCM syndromes showed markedly high REC levels in the dampness-heat internal accumulation syndrome ***,the seed-based functional connectivity value from the putamen to the cerebellum was significantly correlated with TCM ***:REC level is a high-quality biomarker for diagnosing WD that effectively reflects disease severity and plays an essential role in deciding on treatment strategies and ***,REC levels are closely related to TCM syndromes in WD;thus,it is a potential objective quantitative indicator for distinguishing TCM syndromes in WD.

关键词： Wilson's disease relative exchangeable copper Traditional Chinese Medicine syndrome Global Assessment Scale the Unified Wilson's Disease Rating Scale