The purpose of this study lies in exploring the role of materiality in environmental information disclosures under the securities laws of the United States and China,discussing the differences in the regulatory mechan...The purpose of this study lies in exploring the role of materiality in environmental information disclosures under the securities laws of the United States and China,discussing the differences in the regulatory mechanism,limits of enforcement,and challenges of seeking global harmonization.The paper does a comparative legal analysis of statutory provisions,judicial interpretations,and regulatory frameworks of the U.S.Securities and Exchange Commission(SEC)and the China Securities Regulatory Commission(CSRC).Furthermore,it provides frameworks of global sustainability reporting such as the Task Force on Climate-related Financial Disclosures(TCFD)and the Global Reporting Initiative(GRI).The findings show that U.S.securities law uses a financial materiality standard with respect to what companies must disclose to investors.On the other hand,China’s regulatory approach has a double materiality in considering not only financial impacts but also wider environmental and social factors.Although there are these distinctions,both of these jurisdictions face issues of common obstruction such as ambiguities in materiality determination,inconsistent enforcement,and fear of greenwashing.This paper asserts that the U.S.and China regulatory frameworks need to converge more to promote greater corporate transparency and ESG disclosures.Regulators can even align disclosure practices with internationally recognized standards of work to add confidence for investors,fight off misleading sustainability claims and ensure accountable reporting in pertinent environments.The study concludes that the green challenges of global markets can only be tackled by regulating cooperative actions and using standardized reporting guidelines.展开更多
Our contribution analyzes the process of convergence with the International Standards of Audit （ISAs）, particularly those that regulate the concept of materiality in Mexico and Colombia. Between other results, acros...Our contribution analyzes the process of convergence with the International Standards of Audit （ISAs）, particularly those that regulate the concept of materiality in Mexico and Colombia. Between other results, across a survey, it is demonstrated why the effective use of the factors that emerge of his qualitative slope can favor the quality of the financial information that publish the audited companies, the usefulness and the comprehensibility of the report of opinion. In general, the reliability, transparency, and relevancy of the financial statements will meet potentially favored with the strict application of these major and better normative instruments.展开更多
This study explores the challenges involved in preserving the materiality and memory of World War II(WWll)heritage sites in Trondheim,Norway.Structures such as military installations and bunkers hold significant cultu...This study explores the challenges involved in preserving the materiality and memory of World War II(WWll)heritage sites in Trondheim,Norway.Structures such as military installations and bunkers hold significant cultural and historical value,yet their conservation involves facing a range of complexities between varying public perceptions,historical narratives,modern reuses,and physical durability.This study presents ten interconnected research questions designed to build a framework for understanding the various connections needed to address these complexities.By analysing Trondheim's case study,this research highlights the importance of integrating both tangible and intangible aspects,considering public perceptions and managing the site's appearance,use and identity to preserve historical narratives.The findings emphasise the value of cross-disciplinary collaboration in addressing the conservation of warbuilt heritage and propose strategies for balancing memory preservation with evolving urban contexts.This research also provides a database for better site management and future memory-related interventions.展开更多
To improve the usefulness of audit opinions,on 23 March 2021,the China Securities Regulatory Commission mandated that auditors disclose overall quantitative materiality of consolidated financial statements in special ...To improve the usefulness of audit opinions,on 23 March 2021,the China Securities Regulatory Commission mandated that auditors disclose overall quantitative materiality of consolidated financial statements in special explanations of modified audit opinions.This paper selects Chinese A-share companies issued with modified audit opinions for the period of 2020-2022 as the research sample and analyzes the assessment of materiality in audit practice and the informativeness of audit materiality.Our findings are as follows.(1)The most commonly used bases for materiality by auditors are profit and income,with considerable differences in the percentages applied to the different bases and variations even within the same base.(2)The higher the materiality amount,the poorer the audit quality.This negative correlation is mainly observed in scenarios where the audited companies engage in downward earnings management and where the competency of audit firms or auditors is relatively low.(3)Companies that disclose quantitative materiality in the special explanations of modified audit opinions have a lower earnings response coefficient than companies that do not disclose audit materiality.This research sheds light on the“black box”of the audit process and verifies the information value of audit materiality.The conclusions are of significant value to auditing standard-setters,investors and regulators.展开更多
Dual-listed firms simultaneously follow the relevant rules in their home country and in their cross-listed country.In contrast,other firms only listed in the cross-listed country are only subject to the local regulati...Dual-listed firms simultaneously follow the relevant rules in their home country and in their cross-listed country.In contrast,other firms only listed in the cross-listed country are only subject to the local regulations.Previous literature has found evidence that cross-listing can improve firms' information transparency because of more stringent listing rules in the cross-listed country.The existing research,however,has not paid enough attention to the potential influence of dual-listed firms and their home country institutional factors(e.g.unique disclosure policies) on other firms only listed in the cross-listed country(i.e.spillover effect).In the Hong Kong market,Chinese dual-listed firms are under the mandatory profit warning regulation of China's Mainland,but other firms listed only in Hong Kong only need to follow the voluntary disclosure rule of the Hong Kong Stock Exchange.Such a setting provides us with the opportunity to investigate a spillover effect,i.e.whether these Chinese dual-listed firms influence their peers only listed in Hong Kong to release profit warnings.We find that firms only listed in Hong Kong are more likely to issue profit warnings if their Chinese dual-listed peers have also issued warnings.We further find that this spillover effect increases with the market capitalization of Chinese duallisted firms and increases with the market share of these firms before they dominate the industry.Lastly,due to an underlying duty to disclose material information in Hong Kong,the spillover effect is weaker for firms with large earnings surprises.展开更多
Ultrasonic-Assisted Grinding(UAG)is a novel manufacturing technology that shows promising promise for use in processing Ceramic Matrix Composites(CMCs).Nevertheless,analyzing the material removal process of CMCs with ...Ultrasonic-Assisted Grinding(UAG)is a novel manufacturing technology that shows promising promise for use in processing Ceramic Matrix Composites(CMCs).Nevertheless,analyzing the material removal process of CMCs with multidirectional structure during UAG is challenging,impeding the progress and improvement of the UAG process.This work examined the impact of ultrasonic vibration on the dynamic mechanical characteristics during processing.Additionally,we experimentally elucidated the material removal mechanism of CMCs during the scratching process under the influence of vertical vibration.The results indicate that the introduction of ultrasonic vibration causes a strain rate effect,resulting in a modification of the material removal mechanism,subsequently impacting the processing quality.Ultrasonic vibration increases the dynamic strength and brittleness of the fibers in CMCs,leading to more cracks at fracture,which changes from the original bending fracture to shear fracture.In addition,ultrasonic vibration can effectively inhibit the impact of scratching depth and anisotropy on the removal mechanism of CMCs,resulting in a more uniform surface of CMCs after processing.展开更多
Standardization is necessary for the early industrialization of the new materials and technology.It is achieved by having agreed practices for the measurement of properties and other characteristics.The promising use ...Standardization is necessary for the early industrialization of the new materials and technology.It is achieved by having agreed practices for the measurement of properties and other characteristics.The promising use of graphene-based materials in fields like electronics,energy,and composites has resulted in standards for their nomenclature,the measurement of key characteristics,and their specification,etc.Among these,standards for measuring the key characteristics are crucial.The critical parameters are the number of layers,the type and concentration of defects and functional groups,elemental composition,sheet resistance,and carrier mobility.Standards for characterizing these have been analyzed by the International Organization for Standardization Technical Committee in ISO/TC229 and the International Electrotechnical Commission Technical Committee in IEC/TC113.These give details of applicable or preferred samples,the fundamental principles of the techniques,specific precautions,and points for attention in the relevant standards.The pivotal role of the ISO/TC229 and IEC/TC113 standards is considered and challenges and future trends are outlined.展开更多
KIT-5/Beta composite supports were synthesized using an in situ self-assembly hydrothermal method,and NiW/KIT-5/Beta catalysts were prepared by impregnation.A series of characterization techniques were utilized to eva...KIT-5/Beta composite supports were synthesized using an in situ self-assembly hydrothermal method,and NiW/KIT-5/Beta catalysts were prepared by impregnation.A series of characterization techniques were utilized to evaluate the influence of varying hydrothermal synthesis temperatures on the physicochemical properties of both the KIT-5/Beta supports and the resulting catalysts.The catalytic performances of catalysts were evaluated under reaction conditions of 320℃,4 MPa H_(2)pressure,and a weight hourly space velocity(WHSV)of 4.8 h^(-1)for hydrodenitrogenation(HDN)of quinoline.The results indicated that the specific surface area and pore structure of the materials could be effectively regulated by adjusting the hydrothermal synthesis temperature,which in turn influenced the number of active sites on the catalyst.The NiW/KB-125 catalyst,synthesized at 125℃,presented the highest quinoline HDN efficiency(96.8%),which can be attributed to its favorable pore channel structure,greater Brønsted acid number,higher degree of metal sulfidation(80.12%)and appropriate metal-support interaction(MSI).展开更多
Zinc-ion supercapacitors(ZISCs)have received considerable interest for energy storage because of their low cost,high safety,and minimal environmental impact.However,they have a low energy density and poor cycling perf...Zinc-ion supercapacitors(ZISCs)have received considerable interest for energy storage because of their low cost,high safety,and minimal environmental impact.However,they have a low energy density and poor cycling performance.The design of a better cathode material is needed to overcome these limitations.A simple method was used to synthesize binder-free electrochemically exfoliated carbon paper(EECP)which modifies the surface of the paper by introducing oxygen functional groups and thus improves its pseudocapacitance.When used in a Zn-ion supercapacitor(ZISC),an EECPbased cathode provides a large surface area and quick charge transfer.As a result,the ZISC had remarkable charge storage properties and had a dominant capacitive-type charge storage mechanism with 78.8%retention of capacity at 10 mV/s of the total storage.Furthermore,at 1 A/g,the EECP electrode had a maximum capacitance of 252.5 F/g.The EECP electrode retained 81.7%of its capacitance after 10000 cycles,indicating its promise for use in the growing renewable energy sector.A ZISC was also constructed using EECP as the positive electrode and Zn as the negative electrode with a 1 mol L^(−1) ZnSO_(4) electrolyte.It had a capacitance of 186.22 F/g at 1 A/g and a 97.01%retention rate after 10000 cycles.It also had an excellent energy density of 46.6 Wh/kg at a power density of 500.4 W/kg.The material is therefore suitable for use in high-rate next-generation ZISCs.展开更多
Biomass-derived carbon materials are favored for their abundance and sustainability,and ease of preparation and modification.By surface activation and modification they can have a good electrical conductivity,excellen...Biomass-derived carbon materials are favored for their abundance and sustainability,and ease of preparation and modification.By surface activation and modification they can have a good electrical conductivity,excellent catalytic activity,a remarkable adsorption capacity,and different interfacial physicochemical functionalities.Surface-modified biochars have found wide applications in energy storage,environmental remediation,and catalysis.However,achieving precise and controllable modification of their active sites remains a challenge.Recent advances and future prospects for controlling their surface morphology,defect engineering,and surface coating strategies,with particular attention to their means of fabrication,are reviewed.展开更多
CO_(2) capture and utilization(CCU)technologies have been recognized as crucial strategies for mitigating global warming,reducing carbon emission,and promoting resource circularity.As such,the design and development o...CO_(2) capture and utilization(CCU)technologies have been recognized as crucial strategies for mitigating global warming,reducing carbon emission,and promoting resource circularity.As such,the design and development of related materials have attracted considerable research attention.Carbon-based materials,characterized by tunable pore structures,abundant active sites,high specific surface area,and excellent chemical stability,demonstrate significant potential for applications in CO_(2) capture and utilization.This review systematically analyzes the adsorption behaviors and performance variations of typical carbon materials,including activated carbon,porous carbon,graphene,and carbon nanotubes during CO_(2) capture processes.Concerning CO_(2) utilization,emphasis is placed on recent advances in the catalytic applications of carbon-based materials in key reactions such as methanation,reverse water-gas shift,dry reforming of methane,and alcohol synthesis.Moreover,the benefits and drawbacks of carbon materials in terms of CO_(2) adsorption capacity,catalytic activity,and stability are thoroughly evaluated,and their potential applications in integrated CO_(2) capture and utilization technologies are discussed.Finally,key strategies for enhancing the performance of carbonaceous materials through structural modulation and surface modification are elucidated.This review aims to provide theoretical guidance for the future development and large-scale implementation of carbon-based materials in CCU technologies.展开更多
Under hydrothermal and solvothermal conditions,two novel cobalt-based complexes,{[Co_(2)(CIA)(OH)(1,4-dtb)]·3.2H_(2)O}n(HU23)and{[Co_(2)(CIA)(OH)(1,4-dib)]·3.5H2O·DMF}n(HU24),were successfully construct...Under hydrothermal and solvothermal conditions,two novel cobalt-based complexes,{[Co_(2)(CIA)(OH)(1,4-dtb)]·3.2H_(2)O}n(HU23)and{[Co_(2)(CIA)(OH)(1,4-dib)]·3.5H2O·DMF}n(HU24),were successfully constructed by coordinatively assembling the semi-rigid multidentate ligand 5-(1-carboxyethoxy)isophthalic acid(H₃CIA)with the Nheterocyclic ligands 1,4-di(4H-1,2,4-triazol-4-yl)benzene(1,4-dtb)and 1,4-di(1H-imidazol-1-yl)benzene(1,4-dib),respectively,around Co^(2+)ions.Single-crystal X-ray diffraction analysis revealed that in both complexes HU23 and HU24,the CIA^(3-)anions adopt aκ^(7)-coordination mode,bridging six Co^(2+)ions via their five carboxylate oxygen atoms and one ether oxygen atom.This linkage forms tetranuclear[Co4(μ3-OH)2]^(6+)units.These Co-oxo cluster units were interconnected by CIA^(3-)anions to assemble into 2D kgd-type structures featuring a 3,6-connected topology.The 2D layers were further connected by 1,4-dtb and 1,4-dib,resulting in 3D pillar-layered frameworks for HU23 and HU24.Notably,despite the similar configurations of 1,4-dtb and 1,4-dib,differences in their coordination spatial orientations lead to topological divergence in the 3D frameworks of HU23 and HU24.Topological analysis indicates that the frameworks of HU23 and HU24 can be simplified into a 3,10-connected net(point symbol:(4^(10).6^(3).8^(2))(4^(3))_(2))and a 3,8-connected tfz-d net(point symbol:(4^(3))_(2)((4^(6).6^(18).8^(4)))),respectively.This structural differentiation confirms the precise regulatory role of ligands on the topology of metal-organic frameworks.Moreover,the ultraviolet-visible absorption spectra confirmed that HU23 and HU24 have strong absorption capabilities for ultraviolet and visible light.According to the Kubelka-Munk method,their bandwidths were 2.15 and 2.08 eV,respectively,which are consistent with those of typical semiconductor materials.Variable-temperature magnetic susceptibility measurements(2-300 K)revealed significant antiferromagnetic coupling in both complexes,with their effective magnetic moments decreasing markedly as the temperature lowered.CCDC:2457554,HU23;2457553,HU24.展开更多
The capture of atmospheric carbon dioxide by adsorbents is an important strategy to deal with the greenhouse effect.Compared with traditional CO_(2) adsorption materials like activated carbon,silica gel,and zeolite mo...The capture of atmospheric carbon dioxide by adsorbents is an important strategy to deal with the greenhouse effect.Compared with traditional CO_(2) adsorption materials like activated carbon,silica gel,and zeolite molecular sieves,covalent organic frameworks(COFs)have excellent thermal and chemical stabilities and can be produced in many different forms.Using their different possible construction units,ordered structures for specific applications can be produced,giving them broad prospects in fields such as gas storage.This review analyzes the different types of COFs that have been synthesized and their different methods of CO_(2) capture.It then discusses different ways to increase CO_(2) adsorption by changing the internal structure of COFs and modifying their surfaces.The limitations of COF-derived carbon materials in CO_(2) capture are reviewed and,finally,the key role of machine learning and computational simulation in improving CO_(2) adsorption is mentioned,and the current status and future possible uses of COFs are summarized.展开更多
Food Science of Animal Products(ISSN:2958-4124,e-ISSN:2958-3780)is a peer-reviewed,open access international journal that publishes the latest research findings in the field of animal-origin foods,involving food mater...Food Science of Animal Products(ISSN:2958-4124,e-ISSN:2958-3780)is a peer-reviewed,open access international journal that publishes the latest research findings in the field of animal-origin foods,involving food materials such as meat,aquatic products,milk,eggs,animal offals and edible insects.展开更多
Aqueous sodium-ion batteries(ASIBs)have attracted great attention in aqueous batteries due to their merit of high safety.However,the constrained work potential and insufficient chemical stability of anode materials in...Aqueous sodium-ion batteries(ASIBs)have attracted great attention in aqueous batteries due to their merit of high safety.However,the constrained work potential and insufficient chemical stability of anode materials in aqueous electro-lytes hinder the large-scale application of ASIBs.Sodium titanium phosphate,NaTi_(2)(PO_(4))_(3)(NTP),is considered one of the most promising anode materials for ASIBs due to its excellent electrochemical performance and tunable structure.Recently,great achievements have been made in the development of NTP,however,a comprehensive review of existing studies is still lacking.This article firstly introduces the basic properties of NTP and analyzes the existing challenges.Subsequently,it will provide a comprehensive overview of the key strategies related to the design and modification of NTP materials with optimized electrochemical performance.Finally,based on the current research status and practical needs,suggestions,and future perspectives for advancing NTP in practical applications of ASIBs are presented.This review aims to guide the future research trajectory from basic material innovation to industrial applications,thus promoting the large-scale commercializa-tion of ASIBs.展开更多
Outlast Technologies GmbH has been awarded the WTiN Innovate Textile Award in the category Material Innovation for Aersulate®,its aerogel-infused insulation technology.The award honors outstanding achievements in...Outlast Technologies GmbH has been awarded the WTiN Innovate Textile Award in the category Material Innovation for Aersulate®,its aerogel-infused insulation technology.The award honors outstanding achievements in advanced material development and textile innovation.Aersulate® marks a significant advancement in thermal insulation.The technology integrates aerogel,whose highly porous structure efficiently traps air,delivering exceptional thermal performance at extremely low weight and minimal thickness.In AersulateR wadding,aerogel accounts for approximately 50%of the material volume,enabling superior insulation without bulk.展开更多
Moisture electricity generation(MEG)has emerged as a sustainable and versatile energy-harvesting technology capable of converting ubiquitous environmental moisture into electrical energy,which holds great promise for ...Moisture electricity generation(MEG)has emerged as a sustainable and versatile energy-harvesting technology capable of converting ubiquitous environmental moisture into electrical energy,which holds great promise for renewable energy and constructing self-powered electronics.In this review,we begin by outlining the fundamental mechanisms—ion diffusion,electric double layer formation,and streaming potential—that govern charge transport for MEG in moist environments.A comprehensive survey of material innovations follows,highlighting breakthroughs in carbon-based materials,conductive polymers,hydrogels,and bio-inspired systems that enhance MEG performance,scalability,and biocompatibility.We then explore a range of device architectures,from planar and layered systems to flexible,miniaturized,and textile-integrated designs,engineered for both energy conversion and sensor integration.Key challenges are analyzed,along with strategies for overcoming them.We conclude with a forward-looking perspective on future directions,including hybrid energy systems,AI-assisted material design,and real-world deployment.This review presents a timely and comprehensive overview of MEG technologies and their trajectory toward practical and sustainable energy solutions.展开更多
Investments in eco-friendly,recyclable material solutions and innovation in bio-based nonwovens are increasingly shaping the next generation of automotive interiors.The development of nonwoven materials and associated...Investments in eco-friendly,recyclable material solutions and innovation in bio-based nonwovens are increasingly shaping the next generation of automotive interiors.The development of nonwoven materials and associated technologies is likely to lead to even wider adoption in the automotive industry,driven by rising global vehicle production,particularly in the growing electric vehicle(EV)segment,and an intensified focus on sustainable solutions.展开更多
Classical computation of electronic properties in large-scale materials remains challenging.Quantum computation has the potential to offer advantages in memory footprint and computational scaling.However,general and v...Classical computation of electronic properties in large-scale materials remains challenging.Quantum computation has the potential to offer advantages in memory footprint and computational scaling.However,general and viable quantum algorithms for simulating large-scale materials are still limited.We propose and implement random-state quantum algorithms to calculate electronic-structure properties of real materials.Using a random state circuit on a small number of qubits,we employ real-time evolution with first-order Trotter decomposition and Hadamard test to obtain electronic density of states,and we develop a modified quantum phase estimation algorithm to calculate real-space local density of states via direct quantum measurements.Furthermore,we validate these algorithms by numerically computing the density of states and spatial distributions of electronic states in graphene,twisted bilayer graphene quasicrystals,and fractal lattices,covering system sizes from hundreds to thousands of atoms.Our results manifest that the random-state quantum algorithms provide a general and qubit-efficient route to scalable simulations of electronic properties in large-scale periodic and aperiodic materials.展开更多
Large-volume presses(LVPs)are widely utilized in diverse research fields—including high-pressure physics,chemistry,materials science,and Earth and planetary sciences—to investigate the physical and chemical properti...Large-volume presses(LVPs)are widely utilized in diverse research fields—including high-pressure physics,chemistry,materials science,and Earth and planetary sciences—to investigate the physical and chemical properties of materials under extreme high-pressure and hightemperature conditions.A prerequisite for achieving reproducible property measurements is the determination and control of pressure within experimental setups.However,the lack of precise pressure calibration in LVPs hinders the broader application of such devices in ultrahigh-pressure studies.This study employs a suite of standard phase transition-based pressure markers—comprising metallic conductors,semiconductors,and minerals—through both in situ and ex situ identification approaches,to establish pressure calibration curves ranging from 0.4 to>30 GPa for various types of LVP installed at the Center for High Pressure Science and Technology Advanced Research(HPSTAR),Beijing,including piston–cylinder,cubic,and multi-anvil presses.The results provide a unified and traceable pressure reference for highpressure experiments conducted at HPSTAR,while also offering technical guidance and calibration standards for other researchers utilizing similar LVP systems,thereby enabling more consistent comparison between different laboratories.This work facilitates the advancement of LVP research toward broader applications in higher-pressure regimes.展开更多
文摘The purpose of this study lies in exploring the role of materiality in environmental information disclosures under the securities laws of the United States and China,discussing the differences in the regulatory mechanism,limits of enforcement,and challenges of seeking global harmonization.The paper does a comparative legal analysis of statutory provisions,judicial interpretations,and regulatory frameworks of the U.S.Securities and Exchange Commission(SEC)and the China Securities Regulatory Commission(CSRC).Furthermore,it provides frameworks of global sustainability reporting such as the Task Force on Climate-related Financial Disclosures(TCFD)and the Global Reporting Initiative(GRI).The findings show that U.S.securities law uses a financial materiality standard with respect to what companies must disclose to investors.On the other hand,China’s regulatory approach has a double materiality in considering not only financial impacts but also wider environmental and social factors.Although there are these distinctions,both of these jurisdictions face issues of common obstruction such as ambiguities in materiality determination,inconsistent enforcement,and fear of greenwashing.This paper asserts that the U.S.and China regulatory frameworks need to converge more to promote greater corporate transparency and ESG disclosures.Regulators can even align disclosure practices with internationally recognized standards of work to add confidence for investors,fight off misleading sustainability claims and ensure accountable reporting in pertinent environments.The study concludes that the green challenges of global markets can only be tackled by regulating cooperative actions and using standardized reporting guidelines.
文摘Our contribution analyzes the process of convergence with the International Standards of Audit （ISAs）, particularly those that regulate the concept of materiality in Mexico and Colombia. Between other results, across a survey, it is demonstrated why the effective use of the factors that emerge of his qualitative slope can favor the quality of the financial information that publish the audited companies, the usefulness and the comprehensibility of the report of opinion. In general, the reliability, transparency, and relevancy of the financial statements will meet potentially favored with the strict application of these major and better normative instruments.
文摘This study explores the challenges involved in preserving the materiality and memory of World War II(WWll)heritage sites in Trondheim,Norway.Structures such as military installations and bunkers hold significant cultural and historical value,yet their conservation involves facing a range of complexities between varying public perceptions,historical narratives,modern reuses,and physical durability.This study presents ten interconnected research questions designed to build a framework for understanding the various connections needed to address these complexities.By analysing Trondheim's case study,this research highlights the importance of integrating both tangible and intangible aspects,considering public perceptions and managing the site's appearance,use and identity to preserve historical narratives.The findings emphasise the value of cross-disciplinary collaboration in addressing the conservation of warbuilt heritage and propose strategies for balancing memory preservation with evolving urban contexts.This research also provides a database for better site management and future memory-related interventions.
基金support from the Fundamental Research Funds for the Central Universities,Zhongnan University of Economics and Law(Grant No.2722024BQ050)“State-sponsored Post-doctoral Program of China”(Grant No.GZC20233136)+3 种基金Zheng acknowledges financial support from the Fundamental Research Funds for the Central Universities(Grant No.skbsh2202-36)Li acknowledges financial support from the National Natural Science Foundation of China,China(Grant No.72002059)the Shenzhen Peacock Plan research fund(Grant No.GA11409006)the Shenzhen Key Research Base of Humanities and Social Sciences(Grant No.KP191002).
文摘To improve the usefulness of audit opinions,on 23 March 2021,the China Securities Regulatory Commission mandated that auditors disclose overall quantitative materiality of consolidated financial statements in special explanations of modified audit opinions.This paper selects Chinese A-share companies issued with modified audit opinions for the period of 2020-2022 as the research sample and analyzes the assessment of materiality in audit practice and the informativeness of audit materiality.Our findings are as follows.(1)The most commonly used bases for materiality by auditors are profit and income,with considerable differences in the percentages applied to the different bases and variations even within the same base.(2)The higher the materiality amount,the poorer the audit quality.This negative correlation is mainly observed in scenarios where the audited companies engage in downward earnings management and where the competency of audit firms or auditors is relatively low.(3)Companies that disclose quantitative materiality in the special explanations of modified audit opinions have a lower earnings response coefficient than companies that do not disclose audit materiality.This research sheds light on the“black box”of the audit process and verifies the information value of audit materiality.The conclusions are of significant value to auditing standard-setters,investors and regulators.
文摘Dual-listed firms simultaneously follow the relevant rules in their home country and in their cross-listed country.In contrast,other firms only listed in the cross-listed country are only subject to the local regulations.Previous literature has found evidence that cross-listing can improve firms' information transparency because of more stringent listing rules in the cross-listed country.The existing research,however,has not paid enough attention to the potential influence of dual-listed firms and their home country institutional factors(e.g.unique disclosure policies) on other firms only listed in the cross-listed country(i.e.spillover effect).In the Hong Kong market,Chinese dual-listed firms are under the mandatory profit warning regulation of China's Mainland,but other firms listed only in Hong Kong only need to follow the voluntary disclosure rule of the Hong Kong Stock Exchange.Such a setting provides us with the opportunity to investigate a spillover effect,i.e.whether these Chinese dual-listed firms influence their peers only listed in Hong Kong to release profit warnings.We find that firms only listed in Hong Kong are more likely to issue profit warnings if their Chinese dual-listed peers have also issued warnings.We further find that this spillover effect increases with the market capitalization of Chinese duallisted firms and increases with the market share of these firms before they dominate the industry.Lastly,due to an underlying duty to disclose material information in Hong Kong,the spillover effect is weaker for firms with large earnings surprises.
基金supported by the National Science Foundation for Distinguished Young Scholars of China(No.52325506)the Fundamental Research Funds for the Central Universities(No.DUT22LAB501)。
文摘Ultrasonic-Assisted Grinding(UAG)is a novel manufacturing technology that shows promising promise for use in processing Ceramic Matrix Composites(CMCs).Nevertheless,analyzing the material removal process of CMCs with multidirectional structure during UAG is challenging,impeding the progress and improvement of the UAG process.This work examined the impact of ultrasonic vibration on the dynamic mechanical characteristics during processing.Additionally,we experimentally elucidated the material removal mechanism of CMCs during the scratching process under the influence of vertical vibration.The results indicate that the introduction of ultrasonic vibration causes a strain rate effect,resulting in a modification of the material removal mechanism,subsequently impacting the processing quality.Ultrasonic vibration increases the dynamic strength and brittleness of the fibers in CMCs,leading to more cracks at fracture,which changes from the original bending fracture to shear fracture.In addition,ultrasonic vibration can effectively inhibit the impact of scratching depth and anisotropy on the removal mechanism of CMCs,resulting in a more uniform surface of CMCs after processing.
文摘Standardization is necessary for the early industrialization of the new materials and technology.It is achieved by having agreed practices for the measurement of properties and other characteristics.The promising use of graphene-based materials in fields like electronics,energy,and composites has resulted in standards for their nomenclature,the measurement of key characteristics,and their specification,etc.Among these,standards for measuring the key characteristics are crucial.The critical parameters are the number of layers,the type and concentration of defects and functional groups,elemental composition,sheet resistance,and carrier mobility.Standards for characterizing these have been analyzed by the International Organization for Standardization Technical Committee in ISO/TC229 and the International Electrotechnical Commission Technical Committee in IEC/TC113.These give details of applicable or preferred samples,the fundamental principles of the techniques,specific precautions,and points for attention in the relevant standards.The pivotal role of the ISO/TC229 and IEC/TC113 standards is considered and challenges and future trends are outlined.
基金Supported by the Autonomous Research Project of SKLCC(2024BWZ003)Strategic Priority Research Program of the Chinese Academy of Sciences(XDA0390401)the Doctoral Research Start-up Funding of Shanxi Institute of Technology(026012).
文摘KIT-5/Beta composite supports were synthesized using an in situ self-assembly hydrothermal method,and NiW/KIT-5/Beta catalysts were prepared by impregnation.A series of characterization techniques were utilized to evaluate the influence of varying hydrothermal synthesis temperatures on the physicochemical properties of both the KIT-5/Beta supports and the resulting catalysts.The catalytic performances of catalysts were evaluated under reaction conditions of 320℃,4 MPa H_(2)pressure,and a weight hourly space velocity(WHSV)of 4.8 h^(-1)for hydrodenitrogenation(HDN)of quinoline.The results indicated that the specific surface area and pore structure of the materials could be effectively regulated by adjusting the hydrothermal synthesis temperature,which in turn influenced the number of active sites on the catalyst.The NiW/KB-125 catalyst,synthesized at 125℃,presented the highest quinoline HDN efficiency(96.8%),which can be attributed to its favorable pore channel structure,greater Brønsted acid number,higher degree of metal sulfidation(80.12%)and appropriate metal-support interaction(MSI).
基金supported by National Natural Science Foundation of China(52472194)the Deanship of Research and Graduate Studies at King Khalid University through Large Research Project(RGP-2/687/46).
文摘Zinc-ion supercapacitors(ZISCs)have received considerable interest for energy storage because of their low cost,high safety,and minimal environmental impact.However,they have a low energy density and poor cycling performance.The design of a better cathode material is needed to overcome these limitations.A simple method was used to synthesize binder-free electrochemically exfoliated carbon paper(EECP)which modifies the surface of the paper by introducing oxygen functional groups and thus improves its pseudocapacitance.When used in a Zn-ion supercapacitor(ZISC),an EECPbased cathode provides a large surface area and quick charge transfer.As a result,the ZISC had remarkable charge storage properties and had a dominant capacitive-type charge storage mechanism with 78.8%retention of capacity at 10 mV/s of the total storage.Furthermore,at 1 A/g,the EECP electrode had a maximum capacitance of 252.5 F/g.The EECP electrode retained 81.7%of its capacitance after 10000 cycles,indicating its promise for use in the growing renewable energy sector.A ZISC was also constructed using EECP as the positive electrode and Zn as the negative electrode with a 1 mol L^(−1) ZnSO_(4) electrolyte.It had a capacitance of 186.22 F/g at 1 A/g and a 97.01%retention rate after 10000 cycles.It also had an excellent energy density of 46.6 Wh/kg at a power density of 500.4 W/kg.The material is therefore suitable for use in high-rate next-generation ZISCs.
文摘Biomass-derived carbon materials are favored for their abundance and sustainability,and ease of preparation and modification.By surface activation and modification they can have a good electrical conductivity,excellent catalytic activity,a remarkable adsorption capacity,and different interfacial physicochemical functionalities.Surface-modified biochars have found wide applications in energy storage,environmental remediation,and catalysis.However,achieving precise and controllable modification of their active sites remains a challenge.Recent advances and future prospects for controlling their surface morphology,defect engineering,and surface coating strategies,with particular attention to their means of fabrication,are reviewed.
基金Supported by National Key R&D Program of China(2025YFE0109700)the National Natural Science Foundation of China(52106150)。
文摘CO_(2) capture and utilization(CCU)technologies have been recognized as crucial strategies for mitigating global warming,reducing carbon emission,and promoting resource circularity.As such,the design and development of related materials have attracted considerable research attention.Carbon-based materials,characterized by tunable pore structures,abundant active sites,high specific surface area,and excellent chemical stability,demonstrate significant potential for applications in CO_(2) capture and utilization.This review systematically analyzes the adsorption behaviors and performance variations of typical carbon materials,including activated carbon,porous carbon,graphene,and carbon nanotubes during CO_(2) capture processes.Concerning CO_(2) utilization,emphasis is placed on recent advances in the catalytic applications of carbon-based materials in key reactions such as methanation,reverse water-gas shift,dry reforming of methane,and alcohol synthesis.Moreover,the benefits and drawbacks of carbon materials in terms of CO_(2) adsorption capacity,catalytic activity,and stability are thoroughly evaluated,and their potential applications in integrated CO_(2) capture and utilization technologies are discussed.Finally,key strategies for enhancing the performance of carbonaceous materials through structural modulation and surface modification are elucidated.This review aims to provide theoretical guidance for the future development and large-scale implementation of carbon-based materials in CCU technologies.
文摘Under hydrothermal and solvothermal conditions,two novel cobalt-based complexes,{[Co_(2)(CIA)(OH)(1,4-dtb)]·3.2H_(2)O}n(HU23)and{[Co_(2)(CIA)(OH)(1,4-dib)]·3.5H2O·DMF}n(HU24),were successfully constructed by coordinatively assembling the semi-rigid multidentate ligand 5-(1-carboxyethoxy)isophthalic acid(H₃CIA)with the Nheterocyclic ligands 1,4-di(4H-1,2,4-triazol-4-yl)benzene(1,4-dtb)and 1,4-di(1H-imidazol-1-yl)benzene(1,4-dib),respectively,around Co^(2+)ions.Single-crystal X-ray diffraction analysis revealed that in both complexes HU23 and HU24,the CIA^(3-)anions adopt aκ^(7)-coordination mode,bridging six Co^(2+)ions via their five carboxylate oxygen atoms and one ether oxygen atom.This linkage forms tetranuclear[Co4(μ3-OH)2]^(6+)units.These Co-oxo cluster units were interconnected by CIA^(3-)anions to assemble into 2D kgd-type structures featuring a 3,6-connected topology.The 2D layers were further connected by 1,4-dtb and 1,4-dib,resulting in 3D pillar-layered frameworks for HU23 and HU24.Notably,despite the similar configurations of 1,4-dtb and 1,4-dib,differences in their coordination spatial orientations lead to topological divergence in the 3D frameworks of HU23 and HU24.Topological analysis indicates that the frameworks of HU23 and HU24 can be simplified into a 3,10-connected net(point symbol:(4^(10).6^(3).8^(2))(4^(3))_(2))and a 3,8-connected tfz-d net(point symbol:(4^(3))_(2)((4^(6).6^(18).8^(4)))),respectively.This structural differentiation confirms the precise regulatory role of ligands on the topology of metal-organic frameworks.Moreover,the ultraviolet-visible absorption spectra confirmed that HU23 and HU24 have strong absorption capabilities for ultraviolet and visible light.According to the Kubelka-Munk method,their bandwidths were 2.15 and 2.08 eV,respectively,which are consistent with those of typical semiconductor materials.Variable-temperature magnetic susceptibility measurements(2-300 K)revealed significant antiferromagnetic coupling in both complexes,with their effective magnetic moments decreasing markedly as the temperature lowered.CCDC:2457554,HU23;2457553,HU24.
文摘The capture of atmospheric carbon dioxide by adsorbents is an important strategy to deal with the greenhouse effect.Compared with traditional CO_(2) adsorption materials like activated carbon,silica gel,and zeolite molecular sieves,covalent organic frameworks(COFs)have excellent thermal and chemical stabilities and can be produced in many different forms.Using their different possible construction units,ordered structures for specific applications can be produced,giving them broad prospects in fields such as gas storage.This review analyzes the different types of COFs that have been synthesized and their different methods of CO_(2) capture.It then discusses different ways to increase CO_(2) adsorption by changing the internal structure of COFs and modifying their surfaces.The limitations of COF-derived carbon materials in CO_(2) capture are reviewed and,finally,the key role of machine learning and computational simulation in improving CO_(2) adsorption is mentioned,and the current status and future possible uses of COFs are summarized.
文摘Food Science of Animal Products(ISSN:2958-4124,e-ISSN:2958-3780)is a peer-reviewed,open access international journal that publishes the latest research findings in the field of animal-origin foods,involving food materials such as meat,aquatic products,milk,eggs,animal offals and edible insects.
基金supported by the Natural Sci-ence Foundation of Fujian Province (No.2024J011210)the High-Level Talent Start-Up Foundation of Xiamen Institute of Technology (No.YKJ23017R)。
文摘Aqueous sodium-ion batteries(ASIBs)have attracted great attention in aqueous batteries due to their merit of high safety.However,the constrained work potential and insufficient chemical stability of anode materials in aqueous electro-lytes hinder the large-scale application of ASIBs.Sodium titanium phosphate,NaTi_(2)(PO_(4))_(3)(NTP),is considered one of the most promising anode materials for ASIBs due to its excellent electrochemical performance and tunable structure.Recently,great achievements have been made in the development of NTP,however,a comprehensive review of existing studies is still lacking.This article firstly introduces the basic properties of NTP and analyzes the existing challenges.Subsequently,it will provide a comprehensive overview of the key strategies related to the design and modification of NTP materials with optimized electrochemical performance.Finally,based on the current research status and practical needs,suggestions,and future perspectives for advancing NTP in practical applications of ASIBs are presented.This review aims to guide the future research trajectory from basic material innovation to industrial applications,thus promoting the large-scale commercializa-tion of ASIBs.
文摘Outlast Technologies GmbH has been awarded the WTiN Innovate Textile Award in the category Material Innovation for Aersulate®,its aerogel-infused insulation technology.The award honors outstanding achievements in advanced material development and textile innovation.Aersulate® marks a significant advancement in thermal insulation.The technology integrates aerogel,whose highly porous structure efficiently traps air,delivering exceptional thermal performance at extremely low weight and minimal thickness.In AersulateR wadding,aerogel accounts for approximately 50%of the material volume,enabling superior insulation without bulk.
基金supported by the National Natural Science Foundation of China(52305388,BE0200030)Shanghai Pujiang Program(22PJ1407600)+1 种基金SJTU Explore X programShanghai Jiao Tong University Initiative Scientific Research Program(WH220402021)。
文摘Moisture electricity generation(MEG)has emerged as a sustainable and versatile energy-harvesting technology capable of converting ubiquitous environmental moisture into electrical energy,which holds great promise for renewable energy and constructing self-powered electronics.In this review,we begin by outlining the fundamental mechanisms—ion diffusion,electric double layer formation,and streaming potential—that govern charge transport for MEG in moist environments.A comprehensive survey of material innovations follows,highlighting breakthroughs in carbon-based materials,conductive polymers,hydrogels,and bio-inspired systems that enhance MEG performance,scalability,and biocompatibility.We then explore a range of device architectures,from planar and layered systems to flexible,miniaturized,and textile-integrated designs,engineered for both energy conversion and sensor integration.Key challenges are analyzed,along with strategies for overcoming them.We conclude with a forward-looking perspective on future directions,including hybrid energy systems,AI-assisted material design,and real-world deployment.This review presents a timely and comprehensive overview of MEG technologies and their trajectory toward practical and sustainable energy solutions.
文摘Investments in eco-friendly,recyclable material solutions and innovation in bio-based nonwovens are increasingly shaping the next generation of automotive interiors.The development of nonwoven materials and associated technologies is likely to lead to even wider adoption in the automotive industry,driven by rising global vehicle production,particularly in the growing electric vehicle(EV)segment,and an intensified focus on sustainable solutions.
基金supported by the Major Project for the Integration of ScienceEducation and Industry (Grant No.2025ZDZX02)。
文摘Classical computation of electronic properties in large-scale materials remains challenging.Quantum computation has the potential to offer advantages in memory footprint and computational scaling.However,general and viable quantum algorithms for simulating large-scale materials are still limited.We propose and implement random-state quantum algorithms to calculate electronic-structure properties of real materials.Using a random state circuit on a small number of qubits,we employ real-time evolution with first-order Trotter decomposition and Hadamard test to obtain electronic density of states,and we develop a modified quantum phase estimation algorithm to calculate real-space local density of states via direct quantum measurements.Furthermore,we validate these algorithms by numerically computing the density of states and spatial distributions of electronic states in graphene,twisted bilayer graphene quasicrystals,and fractal lattices,covering system sizes from hundreds to thousands of atoms.Our results manifest that the random-state quantum algorithms provide a general and qubit-efficient route to scalable simulations of electronic properties in large-scale periodic and aperiodic materials.
基金supported by the National Science Foundation of China(Grant Nos.U1530402 and U1930401).
文摘Large-volume presses(LVPs)are widely utilized in diverse research fields—including high-pressure physics,chemistry,materials science,and Earth and planetary sciences—to investigate the physical and chemical properties of materials under extreme high-pressure and hightemperature conditions.A prerequisite for achieving reproducible property measurements is the determination and control of pressure within experimental setups.However,the lack of precise pressure calibration in LVPs hinders the broader application of such devices in ultrahigh-pressure studies.This study employs a suite of standard phase transition-based pressure markers—comprising metallic conductors,semiconductors,and minerals—through both in situ and ex situ identification approaches,to establish pressure calibration curves ranging from 0.4 to>30 GPa for various types of LVP installed at the Center for High Pressure Science and Technology Advanced Research(HPSTAR),Beijing,including piston–cylinder,cubic,and multi-anvil presses.The results provide a unified and traceable pressure reference for highpressure experiments conducted at HPSTAR,while also offering technical guidance and calibration standards for other researchers utilizing similar LVP systems,thereby enabling more consistent comparison between different laboratories.This work facilitates the advancement of LVP research toward broader applications in higher-pressure regimes.
