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
Chinese medicinal materials are the material basis for the inheritance and development of traditional Chinese medicine.Intellectual property protection for the entire industrial chain of traditional Chinese medicinal ...Chinese medicinal materials are the material basis for the inheritance and development of traditional Chinese medicine.Intellectual property protection for the entire industrial chain of traditional Chinese medicinal materials promotes the inheritance and innovation of traditional Chinese medicine,and contributes to rural revitalization and the building of an agricultural power.This article provides an overview of the traditional Chinese medicinal materials in Hubei Province.It conducts a detailed investigation into the intellectual property resources of the province s traditional Chinese medicinal materials from aspects such as traditional knowledge,genetic resources,new plant varieties,patents,geographical indications,and trademarks.It analyzes the eight main problems in the protection,inheritance,and innovative development of intellectual property rights,and puts forward corresponding suggestions,such as establishing an intellectual property rights rule system for specific fields of traditional Chinese medicinal materials,promoting the"Famous Brand Action in Rural Areas",and building a"Hubei s Sixteen Superior Herbs"cluster of traditional Chinese medicinal materials.展开更多
To address the challenge of balancing thermal management and thermal runaway mitigation,it is crucial to explore effective methods for enhancing the safety of lithium-ion battery systems.Herein,an innovative hydrated ...To address the challenge of balancing thermal management and thermal runaway mitigation,it is crucial to explore effective methods for enhancing the safety of lithium-ion battery systems.Herein,an innovative hydrated salt composite phase change material(HSCPCM)with dual phase transition temperature zones has been proposed.This HSCPCM,denoted as SDMA10,combines hydrophilic modified expanded graphite,an acrylic emulsion coating,and eutectic hydrated salts to achieve leakage prevention,enhanced thermal stability,cycling stability,and superior phase change behavior.Battery modules incorporating SDMA10 demonstrate significant thermal control capabilities.Specifically,the cylindrical battery modules with SDMA10 can maintain maximum operating temperatures below 55°C at 4 C discharge rate,while prismatic battery modules can keep maximum operating temperatures below 65°C at 2 C discharge rate.In extreme battery overheating conditions simulated using heating plates,SDMA10 effectively suppresses thermal propagation.Even when the central heating plate reaches 300°C,the maximum temperature at the module edge heating plates remains below 85°C.Further,compared to organic composite phase change materials(CPCMs),the battery module with SDMA10 can further reduce the peak thermal runaway temperature by 93°C and delay the thermal runaway trigger time by 689 s,thereby significantly decreasing heat diffusion.Therefore,the designed HSCPCM integrates excellent latent heat storage and thermochemical storage capabilities,providing high thermal energy storage density within the thermal management and thermal runaway threshold temperature range.This research will offer a promising pathway for improving the thermal safety performance of battery packs in electric vehicles and other energy storage systems.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
The concept of geographical indication is similar to the idea of authentic medicinal herbs in traditional Chinese medicine. This paper examines the geographical indication (GI) resources of medicinal herbs in the Wuli...The concept of geographical indication is similar to the idea of authentic medicinal herbs in traditional Chinese medicine. This paper examines the geographical indication (GI) resources of medicinal herbs in the Wuling Mountain Area from various perspectives, including geographical indication products, geographical indication trademarks, China s geographical indication products mutually recognized and protected with the EU, geographical indication standards, and the exclusive geographical indication logo. It studies the regional public brand characteristics of Chinese authentic medicinal herbs, based on hometown of authentic Chinese medicinal herbs, advantageous regions of characteristic agricultural products, important agricultural cultural heritage, national famous and excellent new agricultural products, national characteristic agricultural products, geographical indication Chinese well-known trademarks, advantageous regions of characteristic agricultural products, and regional public brands of agricultural products. It analyzes the main problems in the protection of geographical indications and the creation of regional public brands, and proposes suggestions for building high-quality authentic medicinal herb bases, developing new quality productivity in the authentic medicinal herb industry, implementing regional brand strategies for authentic medicinal herbs, constructing a new development pattern of dual circulation authentic medicinal herbs, etc.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
The ionothermal reaction between CuCl_(2),1,4-bis(1,2,4-triazol-1-ylmethyl)benzene(BBTZ),and(NH_(4))_(6)Mo_(7)O_(24) in 1-ethyl-3-methylimidazolium bromide((Emim)Br)led to a new octamolybdate-based coordination polyme...The ionothermal reaction between CuCl_(2),1,4-bis(1,2,4-triazol-1-ylmethyl)benzene(BBTZ),and(NH_(4))_(6)Mo_(7)O_(24) in 1-ethyl-3-methylimidazolium bromide((Emim)Br)led to a new octamolybdate-based coordination polymer(Emim)2[Cu(BBTZ)_(2)(β-Mo_(8)O_(26))](Mo_(8)-CP).Mo_(8)-CP was characterized by elemental analysis,thermogravime-try,IR,powder X-ray diffraction,and single-crystal X-ray diffraction.In Mo_(8)-CP,structural analysis reveals that Cu coordinates with BBTZ ligands to form an interlocked 1D chain.These chains are further bridged by(β-Mo_(8)O_(26))^(4-)to construct a 3D coordination polymer.Notably,(Emim)^(+)acts as a structure-directing agent,occupying the channels of the 3D coordination polymer.Based on this unique structure,the ion exchange properties of Mo_(8)-CP toward rare-earth ions were investigated.It has been found that the luminescent color of the material can be successfully regulat-ed by introducing Eu^(3+)or Tb^(3+)through ion exchange.CCDC:2475110,Mo_(8)-CP.展开更多
In response to the global energy crisis and environmental challenges,photocatalytic hydrogen(H_(2))production has emerged as a sustainable alternative toward clean energy conversion.Among diverse photocatalysts invest...In response to the global energy crisis and environmental challenges,photocatalytic hydrogen(H_(2))production has emerged as a sustainable alternative toward clean energy conversion.Among diverse photocatalysts investigated,TiO_(2)-based nanomaterials have attracted significant attention due to their unique physicochemical properties,such as high chemical stability,strong redox capacity and tunable electronic structures,along with high cost-effectiveness.Extensive research on TiO_(2)-based photocatalysts proves their enormous potential in the field of H2 production.This timely and critical review explores the recent advances in TiO_(2)-based photocatalysts,discussing their distinctive advantages and synthesis methods in photocatalytic H2 production.Modification strategies,such as elemental doping(e.g.,precious metals,non-precious metals and non-metals),morphology engineering and composite formation,are summarised to improve photocatalytic efficiency.Advanced in/ex situ characterization techniques employed to probe photocatalytic mechanisms are also highlighted.Finally,major challenges,such as limited visible-light activity and charge recombination,are outlined,with perspectives on emerging TiO_(2)-based nanomaterials and design strategies to overcome current bottlenecks.And the research focus in the future is prospected,such as atomic interface engineering,machine learning auxiliary material design and large-scale preparation technology.This work aims to provide insights into the rational design of TiO_(2)-based photocatalysts for next-generation H2 production systems.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
In this paper,we present a broadband,high-extinction-ratio,nonvolatile 2×2 Mach-Zehnder interfer⁃ometer(MZI)optical switch based on the phase change material Sb_(2)Se_(3).The insertion loss(IL)is 0.84 dB and the ...In this paper,we present a broadband,high-extinction-ratio,nonvolatile 2×2 Mach-Zehnder interfer⁃ometer(MZI)optical switch based on the phase change material Sb_(2)Se_(3).The insertion loss(IL)is 0.84 dB and the extinction ratio(ER)reaches 28.8 dB at the wavelength of 1550 nm.The 3 dB bandwidth is greater than 150 nm.Within the 3 dB bandwidth,the ER is greater than 20.3 dB and 16.3 dB at bar and cross states,respectively.The power consumption for crystallization and amorphization of Sb_(2)Se_(3) is 105.86 nJ and 49 nJ,respectively.The switch holds significant promise for optical interconnects and optical computing applications.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
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 Project of National Social Science Fund of China(22CMZ015).
文摘Chinese medicinal materials are the material basis for the inheritance and development of traditional Chinese medicine.Intellectual property protection for the entire industrial chain of traditional Chinese medicinal materials promotes the inheritance and innovation of traditional Chinese medicine,and contributes to rural revitalization and the building of an agricultural power.This article provides an overview of the traditional Chinese medicinal materials in Hubei Province.It conducts a detailed investigation into the intellectual property resources of the province s traditional Chinese medicinal materials from aspects such as traditional knowledge,genetic resources,new plant varieties,patents,geographical indications,and trademarks.It analyzes the eight main problems in the protection,inheritance,and innovative development of intellectual property rights,and puts forward corresponding suggestions,such as establishing an intellectual property rights rule system for specific fields of traditional Chinese medicinal materials,promoting the"Famous Brand Action in Rural Areas",and building a"Hubei s Sixteen Superior Herbs"cluster of traditional Chinese medicinal materials.
基金financially supported by Natural Science Foundation of Guangdong province(2024A1515010228)CATARC Automotive Inspection Center Excellent Engineer Program(2023B0909050007).
文摘To address the challenge of balancing thermal management and thermal runaway mitigation,it is crucial to explore effective methods for enhancing the safety of lithium-ion battery systems.Herein,an innovative hydrated salt composite phase change material(HSCPCM)with dual phase transition temperature zones has been proposed.This HSCPCM,denoted as SDMA10,combines hydrophilic modified expanded graphite,an acrylic emulsion coating,and eutectic hydrated salts to achieve leakage prevention,enhanced thermal stability,cycling stability,and superior phase change behavior.Battery modules incorporating SDMA10 demonstrate significant thermal control capabilities.Specifically,the cylindrical battery modules with SDMA10 can maintain maximum operating temperatures below 55°C at 4 C discharge rate,while prismatic battery modules can keep maximum operating temperatures below 65°C at 2 C discharge rate.In extreme battery overheating conditions simulated using heating plates,SDMA10 effectively suppresses thermal propagation.Even when the central heating plate reaches 300°C,the maximum temperature at the module edge heating plates remains below 85°C.Further,compared to organic composite phase change materials(CPCMs),the battery module with SDMA10 can further reduce the peak thermal runaway temperature by 93°C and delay the thermal runaway trigger time by 689 s,thereby significantly decreasing heat diffusion.Therefore,the designed HSCPCM integrates excellent latent heat storage and thermochemical storage capabilities,providing high thermal energy storage density within the thermal management and thermal runaway threshold temperature range.This research will offer a promising pathway for improving the thermal safety performance of battery packs in electric vehicles and other energy storage systems.
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.
基金Supported by the Project of National Social Science Fund of China (22CMZ015).
文摘The concept of geographical indication is similar to the idea of authentic medicinal herbs in traditional Chinese medicine. This paper examines the geographical indication (GI) resources of medicinal herbs in the Wuling Mountain Area from various perspectives, including geographical indication products, geographical indication trademarks, China s geographical indication products mutually recognized and protected with the EU, geographical indication standards, and the exclusive geographical indication logo. It studies the regional public brand characteristics of Chinese authentic medicinal herbs, based on hometown of authentic Chinese medicinal herbs, advantageous regions of characteristic agricultural products, important agricultural cultural heritage, national famous and excellent new agricultural products, national characteristic agricultural products, geographical indication Chinese well-known trademarks, advantageous regions of characteristic agricultural products, and regional public brands of agricultural products. It analyzes the main problems in the protection of geographical indications and the creation of regional public brands, and proposes suggestions for building high-quality authentic medicinal herb bases, developing new quality productivity in the authentic medicinal herb industry, implementing regional brand strategies for authentic medicinal herbs, constructing a new development pattern of dual circulation authentic medicinal herbs, etc.
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.
文摘The ionothermal reaction between CuCl_(2),1,4-bis(1,2,4-triazol-1-ylmethyl)benzene(BBTZ),and(NH_(4))_(6)Mo_(7)O_(24) in 1-ethyl-3-methylimidazolium bromide((Emim)Br)led to a new octamolybdate-based coordination polymer(Emim)2[Cu(BBTZ)_(2)(β-Mo_(8)O_(26))](Mo_(8)-CP).Mo_(8)-CP was characterized by elemental analysis,thermogravime-try,IR,powder X-ray diffraction,and single-crystal X-ray diffraction.In Mo_(8)-CP,structural analysis reveals that Cu coordinates with BBTZ ligands to form an interlocked 1D chain.These chains are further bridged by(β-Mo_(8)O_(26))^(4-)to construct a 3D coordination polymer.Notably,(Emim)^(+)acts as a structure-directing agent,occupying the channels of the 3D coordination polymer.Based on this unique structure,the ion exchange properties of Mo_(8)-CP toward rare-earth ions were investigated.It has been found that the luminescent color of the material can be successfully regulat-ed by introducing Eu^(3+)or Tb^(3+)through ion exchange.CCDC:2475110,Mo_(8)-CP.
文摘In response to the global energy crisis and environmental challenges,photocatalytic hydrogen(H_(2))production has emerged as a sustainable alternative toward clean energy conversion.Among diverse photocatalysts investigated,TiO_(2)-based nanomaterials have attracted significant attention due to their unique physicochemical properties,such as high chemical stability,strong redox capacity and tunable electronic structures,along with high cost-effectiveness.Extensive research on TiO_(2)-based photocatalysts proves their enormous potential in the field of H2 production.This timely and critical review explores the recent advances in TiO_(2)-based photocatalysts,discussing their distinctive advantages and synthesis methods in photocatalytic H2 production.Modification strategies,such as elemental doping(e.g.,precious metals,non-precious metals and non-metals),morphology engineering and composite formation,are summarised to improve photocatalytic efficiency.Advanced in/ex situ characterization techniques employed to probe photocatalytic mechanisms are also highlighted.Finally,major challenges,such as limited visible-light activity and charge recombination,are outlined,with perspectives on emerging TiO_(2)-based nanomaterials and design strategies to overcome current bottlenecks.And the research focus in the future is prospected,such as atomic interface engineering,machine learning auxiliary material design and large-scale preparation technology.This work aims to provide insights into the rational design of TiO_(2)-based photocatalysts for next-generation H2 production systems.
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.
基金Supported by the National Natural Science Foundation of China(62204250)Autonomous deployment project of State Key Laboratory of Materials for Integrated Circuits(SKLJC-Z2024-A05).
文摘In this paper,we present a broadband,high-extinction-ratio,nonvolatile 2×2 Mach-Zehnder interfer⁃ometer(MZI)optical switch based on the phase change material Sb_(2)Se_(3).The insertion loss(IL)is 0.84 dB and the extinction ratio(ER)reaches 28.8 dB at the wavelength of 1550 nm.The 3 dB bandwidth is greater than 150 nm.Within the 3 dB bandwidth,the ER is greater than 20.3 dB and 16.3 dB at bar and cross states,respectively.The power consumption for crystallization and amorphization of Sb_(2)Se_(3) is 105.86 nJ and 49 nJ,respectively.The switch holds significant promise for optical interconnects and optical computing applications.
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.
