Prolonged exposure to n-butanol, a common hazardous volatile organic compound(VOC) in the environment, can lead to a broad range of adverse health effects. Therefore, detecting n-butanol safely and efficiently at low ...Prolonged exposure to n-butanol, a common hazardous volatile organic compound(VOC) in the environment, can lead to a broad range of adverse health effects. Therefore, detecting n-butanol safely and efficiently at low concentrations becomes critical for both environmental monitoring and human health. In this study, a novel Eu/Ce-codoped MOF-ZnO gas sensor was developed for the sensitive detection of n-butanol gas under ultraviolet activation at ambient temperature. A series of Eu/Ce-ZnO nanomaterials were synthesized via a simple co-precipitation route, by carefully designing the varied mass ratios of Eu and Ce incorporated into pristine ZnO derived from MOF precursors. The gas testing results revealed that introducing an appropriate amount of Eu and Ce would enlarge the specific surface area and enrich the oxygen vacancy content compared to pristine MOF-ZnO. Upon UV irradiation, the 0.03 wt% Eu 0.04 wt% Ce-ZnO sensor achieved a superior response of 611 for100 ppm n-butanol at room temperature, 15.28 times higher than that of pristine MOF-ZnO(40). Furthermore, the sensor presented rapid response/recovery times(15 s/28 s) and excellent selectivity. The above contributions pave the way for the promising development of highly sensitive, ultraviolet-enhanced gas sensors for ambient temperature detection of VOCs.展开更多
Since the outbreak of the Ukraine crisis,the European Union(EU)has imposed multiple rounds of systematic economic sanctions on Russia,covering key areas such as finance,energy,trade,and technology,in an attempt to wea...Since the outbreak of the Ukraine crisis,the European Union(EU)has imposed multiple rounds of systematic economic sanctions on Russia,covering key areas such as finance,energy,trade,and technology,in an attempt to weaken Russia's war capacity.In response,Russia has taken forceful measures,legitimizing its counteractions through legal tools,hedging EU sanctions with economic and financial instruments,and leveraging resources as a“weapon.”Additionally,Russia has reinforced its defense through internal structural adjustments,seeking strategic breakthroughs by diversifying foreign relations.These measures have effectively mitigated the impact of EU sanctions,increased EU costs in carrying out the sanctions,and prevented the EU from achieving its intended political objectives.Currently,Russia's military operation in Ukraine continues,with its foreign cooperation pattern and development path undergoing significant shifts.Specifically,Russia is accelerating its“turn to the East”in terms of foreign economic relations,and its development model is becoming increasingly conservative and security-oriented.As its confrontation with the EU enters a prolonged phase,Russia,while striving to maintain overall economic stability,faces numerous challenges and long-term risks threatening its economic transformation and reorientation of foreign cooperation.The difficulties awaiting its future counteractions will even increase.展开更多
On May 6,2025,President Xi Jinping exchanged congratulatory messages with European Council President Antonio Costa and European Commission President Ursula von der Leyen to celebrate the 50th anniversary of the establ...On May 6,2025,President Xi Jinping exchanged congratulatory messages with European Council President Antonio Costa and European Commission President Ursula von der Leyen to celebrate the 50th anniversary of the establishment of diplomatic relations between China and the EU.President Xi noted in his message that China and the EU are comprehensive strategic partners,two major forces promoting multi-polarization,two major markets supporting globalization and two major civilizations advocating diversity.展开更多
Marking 50 years of diplomatic ties,the EU-China relationship navigates complex dynamics as the EU balances partnership and competition,amidst shifting transatlantic landscapes.
As the accelerated changes on a scale unprecedented in a century are unfolding across the world,multipolarity of the international system is increasingly accepted as a fundamental trend.As a unique international actor...As the accelerated changes on a scale unprecedented in a century are unfolding across the world,multipolarity of the international system is increasingly accepted as a fundamental trend.As a unique international actor,the European Union,despite its initial strategic anxiety about multipolarity,has gradually come to terms with the growing reality of multipolarity and adjusted its foreign strategy to become one of the poles in the multipolar world.展开更多
This study analyzes whether the tax progression proviso’s calculation method for foreign income exemptions under a tax treaty breaches EU law.This research question has not yet been examined in the literature.In such...This study analyzes whether the tax progression proviso’s calculation method for foreign income exemptions under a tax treaty breaches EU law.This research question has not yet been examined in the literature.In such a case,a violation of the EU fundamental freedoms may result in taxpayers partially losing the tax-reducing effect of the basic allowance deduction due to the tax progression proviso’s calculation method in their EU or EEA state of residence.Theoretical,quantitative,and formal–analytical research methods were used to examine this issue.Moreover,the analysis uses Germany and Austria as examples.However,the findings can be replicated in all EU and EEA countries applying the same type of taxation.The study’s main contribution is demonstrating that the current progression proviso’s calculation method in Germany and Austria for income from other EU Member States and EEA states,exempt under DTAs,breaches EU law and is,therefore,prohibited.The fiscal policy implications of such unlawful taxation are highlighted.EU and EEA Member States must amend their tax laws if they violate EU law.Therefore,a new calculation method for taxation with a progression proviso is developed to bring the EU Member States’tax legislation in line with EU law.The study expands the literature on taxation and public finance,since it has not yet dealt with this issue.Moreover,the economic policy implications of the research findings are outlined.This study belongs to the field of taxation and fiscal policy and is of fundamental relevance.展开更多
In this study,the effects of Eu addition on the microstructures and mechanical properties of A390 alloy were investigated,along with the spheroidization mechanism of primary silicon with Eu.The results showed that whe...In this study,the effects of Eu addition on the microstructures and mechanical properties of A390 alloy were investigated,along with the spheroidization mechanism of primary silicon with Eu.The results showed that when the Eu addition reached 0.6 wt%,both refinement and spheroidization of primary silicon,alongside fibrous eutectic silicon can be obtained.Owing to such a microstructural modification,the ultimate tensile strength and elongation were increased by 24.9%and 101.2%,respectively.While in the unmodified alloy,the octahedral,plate-like,and five-star primary silicon particles exhibited fewΣ3 twin boundaries,whereas in the Eu-modified alloy,spheroidal primary silicon displayed curvedΣ3 twin boundaries,sub-grain boundaries,and specialΣ9 twin boundaries.Atom probe tomography analysis indicated that Al and Eu atoms were present in the spheroidal primary silicon as spheroidal,T-shaped,straight rod-like,and curved rod-like clusters,with the Al:Eu ratio of 2.92±0.46.The spheroidization mechanism of primary silicon was proposed through five aspects:(ⅰ)spheroidal clusters inducing parallel and intersectingΣ3 twins,(ⅱ)straight rod-like clusters causing poisoning of twin plane re-entrant edge,(ⅲ)T-shaped clusters leading to multithickness intersectingΣ3 twins,(ⅳ)curved rod-like clusters resulting in curvedΣ3 twins,and(ⅴ)curved rod-like clusters induce specialΣ9 twins.These mechanisms facilitate a transition from initially anisotropic to isotropic growth of primary silicon with Eu addition.The present work provides an important insight for the development of a novel way to achieve the primary Si spheroidization and the improvement of mechanical properties of hypereutectic Al-Si alloys.展开更多
In this study,we investigate the extent to which sustainability disclosures in the narrative sections of European banks’annual reports improve analysts’forecasting accuracy.We capture sustainability disclosures with...In this study,we investigate the extent to which sustainability disclosures in the narrative sections of European banks’annual reports improve analysts’forecasting accuracy.We capture sustainability disclosures with a machine learning approach and use forecast errors as a proxy for analysts’forecast accuracy.Our results suggest that sustainability disclosures significantly improve analysts’forecasting accuracy by reducing forecast errors.In a further analysis,we also find that the introduction of Directive 2014/95/European Union is associated with increased disclosure content,which reduces forecast error.Collectively,our results suggest that sustainability disclosures improve forecast accuracy,and the introduction of the new EU directive strengthens this improvement.These results hold after several robustness tests.Our findings have important implications for market participants and policymakers.展开更多
If you look into the EU AI Act,you will find that the requirements are specified at a very high level.This is because the details are defined elsewhere.That is what standardization is doing.If we look at the world of ...If you look into the EU AI Act,you will find that the requirements are specified at a very high level.This is because the details are defined elsewhere.That is what standardization is doing.If we look at the world of AI standardization,there are three tiers-the international tier,the European tier and the national tier.There are also AI standardization committees at all three levels.展开更多
Since the beginning of European integration,the European Community has been committed to building an internal single market.Economically,it has been encouraging free competition,combating monopolies,and cautiously usi...Since the beginning of European integration,the European Community has been committed to building an internal single market.Economically,it has been encouraging free competition,combating monopolies,and cautiously using industrial policies.展开更多
基金supported by the National Natural Science Foundation of China (Grant No. 12304467)the China Postdoctoral Science Foundation (Grant No. 2023M732175)。
文摘Prolonged exposure to n-butanol, a common hazardous volatile organic compound(VOC) in the environment, can lead to a broad range of adverse health effects. Therefore, detecting n-butanol safely and efficiently at low concentrations becomes critical for both environmental monitoring and human health. In this study, a novel Eu/Ce-codoped MOF-ZnO gas sensor was developed for the sensitive detection of n-butanol gas under ultraviolet activation at ambient temperature. A series of Eu/Ce-ZnO nanomaterials were synthesized via a simple co-precipitation route, by carefully designing the varied mass ratios of Eu and Ce incorporated into pristine ZnO derived from MOF precursors. The gas testing results revealed that introducing an appropriate amount of Eu and Ce would enlarge the specific surface area and enrich the oxygen vacancy content compared to pristine MOF-ZnO. Upon UV irradiation, the 0.03 wt% Eu 0.04 wt% Ce-ZnO sensor achieved a superior response of 611 for100 ppm n-butanol at room temperature, 15.28 times higher than that of pristine MOF-ZnO(40). Furthermore, the sensor presented rapid response/recovery times(15 s/28 s) and excellent selectivity. The above contributions pave the way for the promising development of highly sensitive, ultraviolet-enhanced gas sensors for ambient temperature detection of VOCs.
文摘Since the outbreak of the Ukraine crisis,the European Union(EU)has imposed multiple rounds of systematic economic sanctions on Russia,covering key areas such as finance,energy,trade,and technology,in an attempt to weaken Russia's war capacity.In response,Russia has taken forceful measures,legitimizing its counteractions through legal tools,hedging EU sanctions with economic and financial instruments,and leveraging resources as a“weapon.”Additionally,Russia has reinforced its defense through internal structural adjustments,seeking strategic breakthroughs by diversifying foreign relations.These measures have effectively mitigated the impact of EU sanctions,increased EU costs in carrying out the sanctions,and prevented the EU from achieving its intended political objectives.Currently,Russia's military operation in Ukraine continues,with its foreign cooperation pattern and development path undergoing significant shifts.Specifically,Russia is accelerating its“turn to the East”in terms of foreign economic relations,and its development model is becoming increasingly conservative and security-oriented.As its confrontation with the EU enters a prolonged phase,Russia,while striving to maintain overall economic stability,faces numerous challenges and long-term risks threatening its economic transformation and reorientation of foreign cooperation.The difficulties awaiting its future counteractions will even increase.
文摘On May 6,2025,President Xi Jinping exchanged congratulatory messages with European Council President Antonio Costa and European Commission President Ursula von der Leyen to celebrate the 50th anniversary of the establishment of diplomatic relations between China and the EU.President Xi noted in his message that China and the EU are comprehensive strategic partners,two major forces promoting multi-polarization,two major markets supporting globalization and two major civilizations advocating diversity.
文摘Marking 50 years of diplomatic ties,the EU-China relationship navigates complex dynamics as the EU balances partnership and competition,amidst shifting transatlantic landscapes.
文摘As the accelerated changes on a scale unprecedented in a century are unfolding across the world,multipolarity of the international system is increasingly accepted as a fundamental trend.As a unique international actor,the European Union,despite its initial strategic anxiety about multipolarity,has gradually come to terms with the growing reality of multipolarity and adjusted its foreign strategy to become one of the poles in the multipolar world.
文摘This study analyzes whether the tax progression proviso’s calculation method for foreign income exemptions under a tax treaty breaches EU law.This research question has not yet been examined in the literature.In such a case,a violation of the EU fundamental freedoms may result in taxpayers partially losing the tax-reducing effect of the basic allowance deduction due to the tax progression proviso’s calculation method in their EU or EEA state of residence.Theoretical,quantitative,and formal–analytical research methods were used to examine this issue.Moreover,the analysis uses Germany and Austria as examples.However,the findings can be replicated in all EU and EEA countries applying the same type of taxation.The study’s main contribution is demonstrating that the current progression proviso’s calculation method in Germany and Austria for income from other EU Member States and EEA states,exempt under DTAs,breaches EU law and is,therefore,prohibited.The fiscal policy implications of such unlawful taxation are highlighted.EU and EEA Member States must amend their tax laws if they violate EU law.Therefore,a new calculation method for taxation with a progression proviso is developed to bring the EU Member States’tax legislation in line with EU law.The study expands the literature on taxation and public finance,since it has not yet dealt with this issue.Moreover,the economic policy implications of the research findings are outlined.This study belongs to the field of taxation and fiscal policy and is of fundamental relevance.
基金financially supported by the National Natural Science Foundation of China(Nos.52301046,U24A2028 and U22A20174)the Program for Science&Technology Innovation Talents in Universities of Henan Province(25HASTIT007)+2 种基金the Frontier Exploration Projects of Longmen Laboratory(No.LMQYT-SKT005)the Central Plains Talents Planthe support of Provincial and Ministerial Co-construction of Collaborative Innovation Center for Non-ferrous Metal New Materials and Advanced Processing Technology
文摘In this study,the effects of Eu addition on the microstructures and mechanical properties of A390 alloy were investigated,along with the spheroidization mechanism of primary silicon with Eu.The results showed that when the Eu addition reached 0.6 wt%,both refinement and spheroidization of primary silicon,alongside fibrous eutectic silicon can be obtained.Owing to such a microstructural modification,the ultimate tensile strength and elongation were increased by 24.9%and 101.2%,respectively.While in the unmodified alloy,the octahedral,plate-like,and five-star primary silicon particles exhibited fewΣ3 twin boundaries,whereas in the Eu-modified alloy,spheroidal primary silicon displayed curvedΣ3 twin boundaries,sub-grain boundaries,and specialΣ9 twin boundaries.Atom probe tomography analysis indicated that Al and Eu atoms were present in the spheroidal primary silicon as spheroidal,T-shaped,straight rod-like,and curved rod-like clusters,with the Al:Eu ratio of 2.92±0.46.The spheroidization mechanism of primary silicon was proposed through five aspects:(ⅰ)spheroidal clusters inducing parallel and intersectingΣ3 twins,(ⅱ)straight rod-like clusters causing poisoning of twin plane re-entrant edge,(ⅲ)T-shaped clusters leading to multithickness intersectingΣ3 twins,(ⅳ)curved rod-like clusters resulting in curvedΣ3 twins,and(ⅴ)curved rod-like clusters induce specialΣ9 twins.These mechanisms facilitate a transition from initially anisotropic to isotropic growth of primary silicon with Eu addition.The present work provides an important insight for the development of a novel way to achieve the primary Si spheroidization and the improvement of mechanical properties of hypereutectic Al-Si alloys.
文摘In this study,we investigate the extent to which sustainability disclosures in the narrative sections of European banks’annual reports improve analysts’forecasting accuracy.We capture sustainability disclosures with a machine learning approach and use forecast errors as a proxy for analysts’forecast accuracy.Our results suggest that sustainability disclosures significantly improve analysts’forecasting accuracy by reducing forecast errors.In a further analysis,we also find that the introduction of Directive 2014/95/European Union is associated with increased disclosure content,which reduces forecast error.Collectively,our results suggest that sustainability disclosures improve forecast accuracy,and the introduction of the new EU directive strengthens this improvement.These results hold after several robustness tests.Our findings have important implications for market participants and policymakers.
文摘If you look into the EU AI Act,you will find that the requirements are specified at a very high level.This is because the details are defined elsewhere.That is what standardization is doing.If we look at the world of AI standardization,there are three tiers-the international tier,the European tier and the national tier.There are also AI standardization committees at all three levels.
文摘Since the beginning of European integration,the European Community has been committed to building an internal single market.Economically,it has been encouraging free competition,combating monopolies,and cautiously using industrial policies.
