In recent years, the Party and the state have attached great importance to the audit of state-owned enterprises and state-owned capital. The SASAC and other institutions have issued a number of policy documents to mak...In recent years, the Party and the state have attached great importance to the audit of state-owned enterprises and state-owned capital. The SASAC and other institutions have issued a number of policy documents to make new arrangements for the audit of state-owned enterprises. Engineering enterprises should sort out the problems and deficiencies existing in the internal audit, seek new countermeasures and methods, follow the situation closely, improve the quality of audit services, strengthen the functions of dynamic supervision, management control and decision-making services, and further highlight the value of internal audit.展开更多
Multi-layer sandstone reservoirs occur globally and are currently in international production. The 3D characteristics of these reservoirs are too complicated to be accurately delineated by general structural-facies-re...Multi-layer sandstone reservoirs occur globally and are currently in international production. The 3D characteristics of these reservoirs are too complicated to be accurately delineated by general structural-facies-reservoir modelling. In view of the special geological features, such as the vertical architecture of sandstone and mudstone interbeds, the lateral stable sedimentation and the strong heterogeneity of reservoir poroperm and fluid distribution, we developed a new three-stage and six-phase procedure for 3D characterization of multi-layer sandstone reservoirs. The procedure comprises two-phase structural modelling, two-phase facies modelling and modelling of two types of reservoir properties. Using this procedure, we established models of the formation structure, sand body structure and microfacies, reservoir facies and properties including porosity, permeability and gas saturation and provided a 3D fine-scale, systematic characterization of the Sebei multi-layer sandstone gas field, China. This new procedure, validated by the Sebei gas field, can be applied to characterize similar multi-layer sandstone reservoirs.展开更多
Background Burn-out among doctors threatens their own health, and that of their patients. To identify risk factors of the doctor burn-out is vital to improving their health and increasing the quality of healthcare s...Background Burn-out among doctors threatens their own health, and that of their patients. To identify risk factors of the doctor burn-out is vital to improving their health and increasing the quality of healthcare services. This study aims to explore the relationship between work-family confict （WFC） and burn-out among Chinese doctors and the mediating role of coping styles in this relationship.Methods A cross-sectional survey was conducted in China, with a questionnaire packet which consisted of the Chinese Maslach Burnout Inventory （CMBI）, WFC Scale and the Simplifed Coping Style Questionnaire （SCSQ）. A total of 2530 doctors participated in the survey. Correlation analysis was performed to explore the relationship between CMBI, WFC and SCSQ scores. A linear regression model was set to determine the mediating role of coping styles on the relationship between WFC and burn-out.Results Doctors who had higher scores on work interfering with family confict, reported more emotional exhaustion （r=0.514, P〈0.001） and had a sense of accomplishment （r= 0.149, P〈0.001）. Simultaneously, family interfering with work （FIW） was positively associated with all dimensions of burn-out （r=0.213, 0.504, 0.088, respectively, P〈0.001）. Coping styles had partial, complete and even mediating effects on the relationship between WFC and burn-out among Chinese doctors.Conclusions WFC was correlated with burn-out, and coping style was a mediator in this relationship among Chinese doctors. Coping style was a positive resource against burn-out.展开更多
The up-conversion film is being tried to increase the photoelectric conversion efficiency of the silicon solar cell. To improve the efficiency of the photoluminescence film, the effects of the annealing temperature we...The up-conversion film is being tried to increase the photoelectric conversion efficiency of the silicon solar cell. To improve the efficiency of the photoluminescence film, the effects of the annealing temperature were investigated on the structure and photoluminescence of the ZnO up-conversion film, which was prepared using the sol-gel method and the spin-coating technique. The results show that the organic compounds and water in the ZnO film were completely eliminated when the annealing temperature reached 500 ℃. The crystallinity of film is improved and the average grain size continuously increases as increasing the annealing temperature. The transmittance in the wavelength range of 400-2000 nm continuously increases as the annealing temperature increases from 500 ℃ to 700 0 C, whilst it decreases first and then increases as the annealing temperature increases from 800 ℃ to 1000℃. When the film is excited with a laser of 980 nm, there are two intense emission bands in the up-conversion emission spectra, 542-nm green light and 660-nm red light, corresponding to Ho;:;S;/;F;→;I;and;F;→;I;transitions, respectively. In addition, the intensity of up-conversion luminescence for the film increases first and then decreases with the increase of the annealing temperature. When the annealing temperature is at 900 ℃, the film consists of small round compact particles with a high degree of crystallization,reaching maximum up-conversion intensity of the film.展开更多
This study investigates whether accounting firms match the experience level of individual auditors with the risk level of clients in order to control audit risk. We find that accounting firms tend to assign more exper...This study investigates whether accounting firms match the experience level of individual auditors with the risk level of clients in order to control audit risk. We find that accounting firms tend to assign more experienced auditors to non-state-owned clients that typically have higher tendency to engage in earnings management. Such an assignment pattern is more pronounced for non-Big 4 accounting firms. Further analysis suggests that auditors＇ experience helps reduce clients＇ earnings management level, proxied by abnormal accruals, and thus improves the audit quality. This study enriches the literature on the allocation of human resources and the risk control mechanism in the audit services industry, which has been seldom explored in prior studies.展开更多
文摘In recent years, the Party and the state have attached great importance to the audit of state-owned enterprises and state-owned capital. The SASAC and other institutions have issued a number of policy documents to make new arrangements for the audit of state-owned enterprises. Engineering enterprises should sort out the problems and deficiencies existing in the internal audit, seek new countermeasures and methods, follow the situation closely, improve the quality of audit services, strengthen the functions of dynamic supervision, management control and decision-making services, and further highlight the value of internal audit.
基金granted by the National Basic Research Program of China(grant no.2014CB239205)National Science and Technology Major Project of China (grant no.20011ZX05030-005-003)
文摘Multi-layer sandstone reservoirs occur globally and are currently in international production. The 3D characteristics of these reservoirs are too complicated to be accurately delineated by general structural-facies-reservoir modelling. In view of the special geological features, such as the vertical architecture of sandstone and mudstone interbeds, the lateral stable sedimentation and the strong heterogeneity of reservoir poroperm and fluid distribution, we developed a new three-stage and six-phase procedure for 3D characterization of multi-layer sandstone reservoirs. The procedure comprises two-phase structural modelling, two-phase facies modelling and modelling of two types of reservoir properties. Using this procedure, we established models of the formation structure, sand body structure and microfacies, reservoir facies and properties including porosity, permeability and gas saturation and provided a 3D fine-scale, systematic characterization of the Sebei multi-layer sandstone gas field, China. This new procedure, validated by the Sebei gas field, can be applied to characterize similar multi-layer sandstone reservoirs.
基金special fund for public welfare industry of health grant(200802150)(JSYRKJ2010-C1-001Jiangsu Provincial Medical Humanities and Social Science committee(No:JSYRKJ2010-C1-001)+1 种基金Philosophy and Social Science Special Project in Nanjing Medical University(No:2013NJZS40)Key Project supported by Medical Science and Technology Development Foundation Nanjing Department of Healt(No.YKK17246,YKK16241)
文摘Background Burn-out among doctors threatens their own health, and that of their patients. To identify risk factors of the doctor burn-out is vital to improving their health and increasing the quality of healthcare services. This study aims to explore the relationship between work-family confict （WFC） and burn-out among Chinese doctors and the mediating role of coping styles in this relationship.Methods A cross-sectional survey was conducted in China, with a questionnaire packet which consisted of the Chinese Maslach Burnout Inventory （CMBI）, WFC Scale and the Simplifed Coping Style Questionnaire （SCSQ）. A total of 2530 doctors participated in the survey. Correlation analysis was performed to explore the relationship between CMBI, WFC and SCSQ scores. A linear regression model was set to determine the mediating role of coping styles on the relationship between WFC and burn-out.Results Doctors who had higher scores on work interfering with family confict, reported more emotional exhaustion （r=0.514, P〈0.001） and had a sense of accomplishment （r= 0.149, P〈0.001）. Simultaneously, family interfering with work （FIW） was positively associated with all dimensions of burn-out （r=0.213, 0.504, 0.088, respectively, P〈0.001）. Coping styles had partial, complete and even mediating effects on the relationship between WFC and burn-out among Chinese doctors.Conclusions WFC was correlated with burn-out, and coping style was a mediator in this relationship among Chinese doctors. Coping style was a positive resource against burn-out.
基金supported by the National Natural Science Foundation of China(Grant No.51352002)
文摘The up-conversion film is being tried to increase the photoelectric conversion efficiency of the silicon solar cell. To improve the efficiency of the photoluminescence film, the effects of the annealing temperature were investigated on the structure and photoluminescence of the ZnO up-conversion film, which was prepared using the sol-gel method and the spin-coating technique. The results show that the organic compounds and water in the ZnO film were completely eliminated when the annealing temperature reached 500 ℃. The crystallinity of film is improved and the average grain size continuously increases as increasing the annealing temperature. The transmittance in the wavelength range of 400-2000 nm continuously increases as the annealing temperature increases from 500 ℃ to 700 0 C, whilst it decreases first and then increases as the annealing temperature increases from 800 ℃ to 1000℃. When the film is excited with a laser of 980 nm, there are two intense emission bands in the up-conversion emission spectra, 542-nm green light and 660-nm red light, corresponding to Ho;:;S;/;F;→;I;and;F;→;I;transitions, respectively. In addition, the intensity of up-conversion luminescence for the film increases first and then decreases with the increase of the annealing temperature. When the annealing temperature is at 900 ℃, the film consists of small round compact particles with a high degree of crystallization,reaching maximum up-conversion intensity of the film.
基金Ye thanks the National Natural Science Foundation of China for financial support （Grant No, 71072145 and 71132004）. Yuan gratefully acknowledges the financial support from the Humanities and Social Science Research Project of the Ministry of Education of China （Grant No. 11YJC630270）. Cheng thanks the National Natural Science Foundation of China for financial support （Grant No. 71272152）. We appreciate the valuable comments and suggestion of the two anonymous referees, All remaining errors and omissions are our own.
文摘This study investigates whether accounting firms match the experience level of individual auditors with the risk level of clients in order to control audit risk. We find that accounting firms tend to assign more experienced auditors to non-state-owned clients that typically have higher tendency to engage in earnings management. Such an assignment pattern is more pronounced for non-Big 4 accounting firms. Further analysis suggests that auditors＇ experience helps reduce clients＇ earnings management level, proxied by abnormal accruals, and thus improves the audit quality. This study enriches the literature on the allocation of human resources and the risk control mechanism in the audit services industry, which has been seldom explored in prior studies.
