1.Introduction Multi-principal element alloys(MPEAs),with compositions in the central region of the multicomponent phase diagram,have been dubbed"high-entropy alloys"(HEAs)in recent years[1-11].A more genera...1.Introduction Multi-principal element alloys(MPEAs),with compositions in the central region of the multicomponent phase diagram,have been dubbed"high-entropy alloys"(HEAs)in recent years[1-11].A more general term currently accepted by the community for these MPEAs is complex concentrated alloys or compositionally complex alloys(CCAs)[12].These alloys are usually based on single-phase multi-principal element solid solutions,with no need or possibility to distinguish which species constitutes the solvent and which ones are solutes.This Viewpoint and Perspective article focuses on a salient feature in the internal structure of MPEAs,different from traditional metals and solvent-(dilute)solute solutions.Specifically,the unusual trait to be highlighted for these heavily concentrated solutions is their inherent chemical inhomogeneity on the nanoscale,in terms of the high propensity for compositional fluctuation and local chemical order.展开更多
Continuously increasing inflation is a major challenge in presenting reliable and relevant financial reports,especially in developing countries like Indonesia.This study aims to analyze the role of inflation accountin...Continuously increasing inflation is a major challenge in presenting reliable and relevant financial reports,especially in developing countries like Indonesia.This study aims to analyze the role of inflation accounting in increasing the reliability of financial reports during times of high inflation.With a qualitative-descriptive approach,this research examines two main methods in inflation accounting,namely General Price Level Accounting(GPLA)and Current Cost Accounting(CCA),and their impact on the value of assets,liabilities,income,and costs.The analysis results show that historical cost-based financial reports do not reflect actual economic conditions during inflation,so they can be misleading in decision making.The application of inflation accounting,through adjustments to purchasing power and current prices,has been proven to be able to increase the relevance and reliability of financial information.However,limitations in implementation in Indonesia are due to the lack of regulations and practical understanding regarding this method.Therefore,the application of inflation accounting is important in supporting the quality of financial reports and more accurate decision making amidst economic instability.展开更多
Purpose:Citations can be used in evaluative bibliometrics to measure the impact of papers.However,citation analysis can be extended by a multi-dimensional perspective on citation impact which is intended to receive mo...Purpose:Citations can be used in evaluative bibliometrics to measure the impact of papers.However,citation analysis can be extended by a multi-dimensional perspective on citation impact which is intended to receive more specific information about the kind of received impact.Design/methodology/approach:Bornmann,Wray,and Haunschild(2019)introduced citation concept analysis(CCA)for capturing the importance and usefulness certain concepts have in subsequent research.The method is based on the analysis of citances-the contexts of citations in citing papers.This study applies the method by investigating the impact of various concepts introduced in the oeuvre of the world-leading French sociologist Pierre Bourdieu.Findings:We found that the most cited concepts are‘social capital’(with about 34%of the citances in the citing papers),‘cultural capital’,and‘habitus’(both with about 24%).On the other hand,the concepts‘doxa’and‘reflexivity’score only about 1%each.Research limitations:The formulation of search terms for identifying the concepts in the data and the citation context coverage are the most important limitations of the study.Practical implications:The results of this explorative study reflect the historical development of Bourdieu’s thought and its interface with different fields of study.Originality/value:The study demonstrates the high explanatory power of the CCA method.展开更多
基金supported by the National Natural Science Foundation of China(Grant No.52231001)Evan Ma and Jun Ding also acknowledge XJTU for hosting their research at the Center for Alloy Innovation and Design(CAID).
文摘1.Introduction Multi-principal element alloys(MPEAs),with compositions in the central region of the multicomponent phase diagram,have been dubbed"high-entropy alloys"(HEAs)in recent years[1-11].A more general term currently accepted by the community for these MPEAs is complex concentrated alloys or compositionally complex alloys(CCAs)[12].These alloys are usually based on single-phase multi-principal element solid solutions,with no need or possibility to distinguish which species constitutes the solvent and which ones are solutes.This Viewpoint and Perspective article focuses on a salient feature in the internal structure of MPEAs,different from traditional metals and solvent-(dilute)solute solutions.Specifically,the unusual trait to be highlighted for these heavily concentrated solutions is their inherent chemical inhomogeneity on the nanoscale,in terms of the high propensity for compositional fluctuation and local chemical order.
文摘Continuously increasing inflation is a major challenge in presenting reliable and relevant financial reports,especially in developing countries like Indonesia.This study aims to analyze the role of inflation accounting in increasing the reliability of financial reports during times of high inflation.With a qualitative-descriptive approach,this research examines two main methods in inflation accounting,namely General Price Level Accounting(GPLA)and Current Cost Accounting(CCA),and their impact on the value of assets,liabilities,income,and costs.The analysis results show that historical cost-based financial reports do not reflect actual economic conditions during inflation,so they can be misleading in decision making.The application of inflation accounting,through adjustments to purchasing power and current prices,has been proven to be able to increase the relevance and reliability of financial information.However,limitations in implementation in Indonesia are due to the lack of regulations and practical understanding regarding this method.Therefore,the application of inflation accounting is important in supporting the quality of financial reports and more accurate decision making amidst economic instability.
文摘Purpose:Citations can be used in evaluative bibliometrics to measure the impact of papers.However,citation analysis can be extended by a multi-dimensional perspective on citation impact which is intended to receive more specific information about the kind of received impact.Design/methodology/approach:Bornmann,Wray,and Haunschild(2019)introduced citation concept analysis(CCA)for capturing the importance and usefulness certain concepts have in subsequent research.The method is based on the analysis of citances-the contexts of citations in citing papers.This study applies the method by investigating the impact of various concepts introduced in the oeuvre of the world-leading French sociologist Pierre Bourdieu.Findings:We found that the most cited concepts are‘social capital’(with about 34%of the citances in the citing papers),‘cultural capital’,and‘habitus’(both with about 24%).On the other hand,the concepts‘doxa’and‘reflexivity’score only about 1%each.Research limitations:The formulation of search terms for identifying the concepts in the data and the citation context coverage are the most important limitations of the study.Practical implications:The results of this explorative study reflect the historical development of Bourdieu’s thought and its interface with different fields of study.Originality/value:The study demonstrates the high explanatory power of the CCA method.
