This paper focuses on the practice of building ceramics industry in Foshan City in the clean energy transition from coal to gas,and discusses the challenges and solutions in the transition process.As an important base...This paper focuses on the practice of building ceramics industry in Foshan City in the clean energy transition from coal to gas,and discusses the challenges and solutions in the transition process.As an important base of China’s building ceramics industry,Foshan City’s energy transformation is of great importance to regional energy security and environmental protection.This paper summarizes the practical background and effect of Foshan’s energy transformation and points out the challenges in the process of natural gas supply stability,technological renewal,and market competition.By comparing the experience of coal to gas at home and abroad,the paper summarizes the enlightenment of policy promotion,technological innovation,and upstream and downstream cooperation in the industrial chain.Based on this,the paper puts forward policy suggestions on strengthening policy support and supervision,promoting technological innovation,and research and development.Finally,it emphasizes the importance of promoting energy transformation to Foshan’s sustainable development and puts forward practical solutions.展开更多
With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tang...With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tangible assets are capitalized. Based on a sample of 128 firms, made up of 99 SMEs （Small and Medium Enterprises） and 29 large firms, and through a simulation of IAS （International Accounting Standards） transition, the authors＇ study finds that IAS 38 reduces the amount of intangible assets recognized on the balance sheet of SMEs, while large firms do not appear to experience such large reductions in their intangible assets. The differential effect of IAS 38 on SMEs and large firms can be explained by the different growth strategies of these firm types. SMEs largely depend on internal paths of growth and intangibles assets that typically arise from internal growth strategies are eliminated from the balance sheet under IAS 38. Larger firms are less exposed to such reductions in their intangibles assets, because they mostly follow external paths of growth and the treatment of those intangible assets that typically arise from external growth strategies requires the impairment test.展开更多
BECAUSE ceramic membranes have excellent thermal stability,mechanic and structural stability,goodresistant stability to chemicals and microbes and high potential to be modified,on the one hand,ce-ramic membranes,as me...BECAUSE ceramic membranes have excellent thermal stability,mechanic and structural stability,goodresistant stability to chemicals and microbes and high potential to be modified,on the one hand,ce-ramic membranes,as membrane separation materials,have an attractive prospect;on the other hand,it is possible to achieve the unification of reaction(especially for high temperature reaction)and sepa-展开更多
文摘This paper focuses on the practice of building ceramics industry in Foshan City in the clean energy transition from coal to gas,and discusses the challenges and solutions in the transition process.As an important base of China’s building ceramics industry,Foshan City’s energy transformation is of great importance to regional energy security and environmental protection.This paper summarizes the practical background and effect of Foshan’s energy transformation and points out the challenges in the process of natural gas supply stability,technological renewal,and market competition.By comparing the experience of coal to gas at home and abroad,the paper summarizes the enlightenment of policy promotion,technological innovation,and upstream and downstream cooperation in the industrial chain.Based on this,the paper puts forward policy suggestions on strengthening policy support and supervision,promoting technological innovation,and research and development.Finally,it emphasizes the importance of promoting energy transformation to Foshan’s sustainable development and puts forward practical solutions.
文摘With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tangible assets are capitalized. Based on a sample of 128 firms, made up of 99 SMEs （Small and Medium Enterprises） and 29 large firms, and through a simulation of IAS （International Accounting Standards） transition, the authors＇ study finds that IAS 38 reduces the amount of intangible assets recognized on the balance sheet of SMEs, while large firms do not appear to experience such large reductions in their intangible assets. The differential effect of IAS 38 on SMEs and large firms can be explained by the different growth strategies of these firm types. SMEs largely depend on internal paths of growth and intangibles assets that typically arise from internal growth strategies are eliminated from the balance sheet under IAS 38. Larger firms are less exposed to such reductions in their intangibles assets, because they mostly follow external paths of growth and the treatment of those intangible assets that typically arise from external growth strategies requires the impairment test.
文摘BECAUSE ceramic membranes have excellent thermal stability,mechanic and structural stability,goodresistant stability to chemicals and microbes and high potential to be modified,on the one hand,ce-ramic membranes,as membrane separation materials,have an attractive prospect;on the other hand,it is possible to achieve the unification of reaction(especially for high temperature reaction)and sepa-
