Germany's Accounting Environment and Accounting Model: the Enlightenment to China's Accounting Reform

随着全球经济一体化和会计国际化的发展 ,国际会计问题成为各国关注的焦点。欧盟是中国的主要贸易伙伴 ,而德国又是欧盟的主要成员 ,德国特有的市场经济体制与民族文化环境 ,形成了独特的会计模式。研究和借鉴德国会计发展中的可取之处 ,有利于我国会计的国际化进程 ,也对我国会计变革有所启示With the development of economic globalization and accounting internationalization, international accounting has become a major concern of various countries. As a chief member of EU, which is an important trade partner of China, Germany has a unique model of accounting, stemming from her unique market economy system and national culture setting. Making good study and use of the German experience in the development of the accounting system will benefit the internationalization process of China's accounting, and bring inspiration to China's accounting reform

英美会计职业判断的比较与启示

随着现代会计职业和职业团体的诞生与发展,会计职业判断愈来愈为西方国家会计理论界和实务界人士所关注,我国新准则的颁布与实施,由于其数量倍增,体系庞大,而且所要求的会计处理方法越来越复杂,会计职业判断独具魅力。因此,研究会计职业判断具有一定的现实意义

Kinetics of Vesicle Formation and Breakdown

利用停流装置研究了十二烷基硫酸钠(SDS)和十二烷基三甲基溴化铵(DTAB)复配形成囊泡的过程和囊泡破坏过程的动力学性质,并结合动态光散射技术和电子透射显微镜探索囊泡形成和囊泡破坏过程的机理.动态光散射和电子透射显微镜的研究结果表明囊泡的形成过程主要包括四个阶段:混合胶团→柔性的长棒状聚集体→"非平衡囊泡"→平衡囊泡,而与其对应的粒度分散度则呈现"单分散性→多分散性"的周期性变化规律.此外,动力学结果表明囊泡形成过程很长,但其活化能不大,这意味着囊泡形成过程的控制步骤可能不是活化能控制.而相对于囊泡的形成,囊泡的破坏过程是十分迅速的.A combination of stopped-flow,transmission electron microscopy and dynamic light-scattering techniques has been used to study the kinetics of vesicle formation and breakdown as well as the mechanism of vesicle formation and breakdown in DTAB/SDS aqueous solutions.The results show that the process of vesicle formation can be modeled as a sequence of distinct processes:mixed micelles→flexible stick-shaped aggregates→non-equilibrium vesicles→equilibrium vesicle system,and the evolution of particle dispersion degree appears to be a periodical change of "monodispersity→polydispersity".In addition,the kinetic analysis shows that the process of vesicle formation lasts for a long time.However,the activation energy of vesicle formation is not too high,which implies that the control procedure of the process is independent of activation energy.In contrast to the process of vesicle formation,vesicle breakup to mixed micelles appears to be a rapid process.厦门大学科技创新重点项目(No.XMKJCX20052001)资助项目

Surface dilational Properties of Nonionic Surfactant Solutions

用毛细波 -纵向波技术研究了非离子表面活性剂octaethyleneglycolmonododecylether(C12 E8)的表面膨胀性质。利用毛细波 -纵向波的波数和衰减系数探索了非离子表面活性剂溶液的表面膨胀模量、表面膨胀弹性、表面膨胀粘度、静态膨胀弹性、表面粘度相角与浓度和表面变形频率的关系。还通过表面膨胀性质和Frumkin表面状态方程的研究 ,探讨了非离子表面活性剂溶液的表面吸附动力学性质Surface dilational properties of nonionic surfactant (octaethylene glycol monododecyl ether) were investigated by the damped longitudinal wave method. By means of damping coefficient and wavenumber of damped longidinal wave, it were exploited that surface dilational modulus, surface dilational elasticity, surface dilational viscosity, static dilational elasticity, phase angle, which are changed as the function of concentration of C 12 E 8 and frequency. The dynamic surface properties of C 12 E 8 solutions were also investigated by Frumkin aquation of state and surface dilational properties.国家自然科学基金资助项目!(29973033

Influence of Spacer Chain Length on the Rheological Properties of Gemini Surfactant

用毛细管振荡剪切流动法研究了联接基团为聚亚甲基链的阳离子 Gemini表面活性剂的流变性质。实验结果表明 ,无论是普通单链单头基或 Gemini表面活性剂 ,其流变性质主要由胶团的大小和形状所决定 ;随着联接基团长度的增加 ,胶团的轴比率变小 ,导致流动阻力减小 ,粘度降低。此外对于球形和棒状胶团溶液 ,其流变性质主要以粘性为主 ,弹性可忽略不计。在低剪切速率下 ,溶液属于牛顿型流体 ;而在高剪切速率下 ,则表现出准塑性流体性质。By the means of oscillatory shear flow in the capillary, rheological experiments are carried out on aqueous solutions of the cationic Gemini surfactant as a function of suffactant concentration. The results show that the rheological property is mostly determined by the size and shape of micelles. The axial ratio of micelles decreases with increasing the length of spacer chain, so the viscosity of solution decreases.国家自然科学基金资助项目 (2 99730 33

Micellar Growth of Quaternary Ammonium Gemini Surfactant in Aqueous Solutions Using Dynamic Light Scattering

用动态光散射技术在 10～ 70℃温度范围内 ,通过测定胶团的平均流体力学半径随温度、盐浓度和联接基团长度的变化情况 ,研究联接基团为聚亚甲基链的阳离子季铵盐Gemini表面活性剂胶团在无机盐介质中的长大规律 .实验结果表明 ,增加盐量、降低温度和减小联接基团的长度均使平均流体力学半径变大 ,Gemini表面活性剂胶团长大时是由球状转变为棒状 .从实验测定的平流体力学半径求算了支配球 -棒转变的平衡常数及热力学函数值 ,并用NNLS (non negativelyconstrainedleastsquare)算法对胶团的粒径分布情况进行了分析 .此外 ,对具有短联接基团的Gemini表面活性剂胶团长大所具有的独特性质进行了讨论 .The micellar growth of quaternary ammonium Gemini surfactants containing methylene group spacer (referred to as C 12-s-C 12, 2Br) in inorganic salt (NaBr) media was investigated by using dynamic light scattering. The size of micelles increases with increasing salt concentration or decreasing temperature or decreasing the length of spacer chain. The enlarged micelles have a shape of prolate ellipsoid or rod. Based on these mean hydrodynamic radius (R h) measurements, values of the thermodynamic parameter K governing the sphere to rod transition were determined. Numerical values of enthalpy and entropy change for this transition were deduced from the linear plot of ln K vs. 1/T. The novel micellar growth of C 12-2-C 12, 2Br was discussed. The distribution of micelle size was analyzed by using non-negatively constrained least square (NNLS) algorithm.国家自然科学基金 (No .2 99730 33)资助项

Investigation on the Interaction between Quaternary Ammonium Surfactants and Lecithin Vesicles

采用动态光散射、ζ电势等方法研究了季铵盐二聚表面活性剂(C12-8-C12?2Br)和十二烷基三甲基溴化铵(DTAB)在卵磷脂囊泡中的增溶作用.C12-8-C12?2Br使囊泡粒径增大,促进脂双层向胶团的转变,过程明显分为三个阶段;而DTAB与囊泡的作用则相对缓和,72h内未见明显变化.此外,用亲水头基总体积的大小,讨论了这两种表面活性剂在脂质体中的吸附行为,并对实验现象加以解释说明.The solubilization process of quaternary ammonium surfactants within lecithin vesicles has been studied by means of optical density monitoring, dynamic light scattering (DLS) and ζ-potential. To C12-8-C12?2Br-liposome system, the vesicle-to-micelle structure transition occurred within 6 h, and could be described by a simple three-stage model. While the DTAB-liposome system remained vesicle state even af- ter 48 h. The size of total volume of hydrophilic head group (Vhead) as the main influencing factor was investigated.国家自然科学基金(No.29973033)资助项目

Mo-V-Co-O催化剂的丙烷氧化脱氢性能研究

考察Mo2V1M0.5Ox(M=Co,Zr,Nb,Bi,Ni,Fe,Mn,Al,Sb,P,Nd,Te)系列催化剂的丙烷氧化脱氢性能,其中,添加Co的催化剂表现出较好的催化活性和丙烯选择性.对催化剂的BET,XRD,H2 TPR和NH3 TPD表征结果表明,Co元素的添加,改变了催化剂的物相组成,氧化还原性和酸碱性质,从而提高了Mo2V1Co0.5Ox 催化剂的丙烷氧化脱氢性能

Controlling Reversible Expansion of Li2O2 Formation and Decomposition by Modifying Electrolyte in Li-O2 Batteries

锂空电池分别使用空气中的氧气和金属锂作为正负极活性材料，具有极高的能量密度。但是，这一体系尚不能实现商业化的应用，其中一些关键问题未能解决。由于其正极活性材料是气体，使得电化学反应涉及气-液-固三相界面，电极过程十分复杂。与其它二次电池相比，空气电极需要考虑结构因素和催化因素。不仅要改善氧气电化学反应的动力学迟缓问题，还要考虑放电产物的驻留空间问题。董全峰教授课题组在前期开展了基于空气电极固相表面电催化研究，并结合电极结构方面的问题，构筑了有利于氧气发生反应的仿生开放式结构电极。 该研究工作主要由化学化工学院2015级iChEM直博生林晓东（第一作者）在董全峰教授、郑明森副教授和龚磊副教授的共同指导下完成，理论计算由袁汝明助理教授（共同第一作者）完成，曹勇、丁晓兵、蔡森荣、韩博闻等学生参与了部分工作。周志有教授和洪宇浩博士生在电化学微分质谱方面给予大力的帮助与支持。【Abstract】The aprotic lithium-oxygen (Li-O2) battery has attracted worldwide attention because of its ultrahigh theoretical energy density. However, its practical application is critically hindered by cathode passivation, large polarization, and severe parasitic reactions. Here, we demonstrate an originally designed Ru(Ⅱ) polypyridyl complex (RuPC) though which the reversible expansion of Li2O2 formation and decomposition can be achieved in Li-O2 batteries. Experimental and theoretical results revealed that the RuPC can not only expand the formation of Li2O2 in electrolyte but also suppress the reactivity of LiO2 intermediate during discharge, thus alleviating the cathode passivation and parasitic reactions significantly. In addition, an initial delithiation pathway can be achieved when charging in turn; thus, the Li2O2 products can be decomposed reversibly with a low overpotential. Consequently, the RuPC-catalyzed Li-O2 batteries exhibited a high discharge capacity, a low charge overpotential, and an ultralong cycle life. This work provides an alternative way of designing the soluble organic catalysts for metal-O2 batteries.This work was supported by the National 973 Program (2015CB251102), the Key Project of National Natural Science Foundation of China (21673196, 21621091, 21703186, 21773192),and the Fundamental Research Funds for the Central Universities (20720150042,20720150043). The authors thank Prof. Eric Meggers at Philipps-Univeristaet Marburg for his discussion about the synthesis of RuPC complex; Prof. Gang Fu at Xiamen University for his instructive discussions in DFT calculations; Lajia Yu and Dandan Tao at Xiamen University for their assistance in EPR experiments and UV-Vis spectroscopy experiments, respectively; and Yu Gu and Tao Wang at Xiamen University for their discussions in XPS results and CV data,respectively. 该工作得到科技部重大基础研究计划（项目批准号：2015CB251102）、国家自然科学基金（项目批准号：21673196、21621091、21703186、21773192）和中央高校基本科研业务费专项资金（项目批准号：20720150042、20720150043）的资助。 此外，感谢傅钢教授在理论计算方面的讨论和建议，Eric Meggers教授在配合物合成上的讨论，泉州师范学院吴启辉教授和化学化工学院谷宇博士生在X射线光电子能谱方面的帮助，于腊佳老师在电子顺磁共振实验上的帮助，陶丹丹博士生在紫外可见光谱测试上的帮助以及王韬博士生在循环伏安方面的讨论

Te掺杂对MoPO/SiO_2催化剂上丙烷选择氧化制丙烯醛反应的影响

考察了Te的添加及Te含量对MoPO/SiO2催化剂催化丙烷选择氧化制丙烯醛反应性能的影响.MoPO/SiO2催化剂对丙烷选择氧化制丙烯醛反应的中间产物丙烯选择性较高,而Te的添加促进了丙烯向丙烯醛的转化.N2吸附、XRD、Raman、XPS、H2-TPR、丙烷脉冲、NH3-TPD和Py-IR等实验结果表明,催化剂添加Te后虽然比表面积有所下降,但单位比表面积上的酸量增加,催化剂低温可还原性得到改善,从而有利于丙烷的转化.Te可能有利于丙烯α-H的脱除和/或烯丙基的插氧反应