Investigation Of Asphaltenes Onset Pressure (AOP) In Low Asphaltenic Light Oil Samples

Asphaltenes precipitation is common problem in many reservoir field during natural pressure depletion, as well as during gas injection processes for Improved Oil Recovery (IOR) or Enhanced Oil Recovery (EOR). Extensive field and laboratory data has proven that asphaltenes precipitated more easily from light oil rather than from heavy oil, even though the heavier oil might have much higher asphaltenes content. This study concerns with reservoir simulation investigation of light oil samples on asphaltenes precipitation during pressure depletion and carbon dioxide (CO2) gas injection. Simulation studies have been carried out to understand asphaltenes onset behaviour over a range of pressure at reservoir temperature. A few light oil samples with low asphaltenes content have been chosen to investigate their Asphaltenes Onset Pressure (AOP). Besides, a heavy oil sample with high asphaltenes content has been simulated for comparison purpose. In addition, the onset condition induced by different CO2 concentrations have been investigated over the pressure change as well. The results of this study have shown that during depressurization, asphaltenes start to precipitate in oil from upper AOP while approaching bubble-point pressure. The precipitated amount increases and reaches maximum around bubble-point pressure. After crossing bubble-point pressure, precipitated asphaltenes reduce and cease precipitation at lower AOP. By injecting higher CO2 mole percentage, bubble-point pressure increases and more asphaltenes precipitate in oil. In conclusion, these results presented the tendency of asphaltenes precipitation in light oil reservoirs during natural depletion as well as CO2 gas injection. Thus, they can be applied as criteria for designing successful reservoir management strategy to mitigate asphaltenes precipitation problem in light oil reservoir condition

INNOVATION IN MARKET: A CASE STUDY OF WAN LONG SKI RESORT

This paper addresses marketing aspect in Wan Long Ski Resort. Still now no researcher has ever written any thing on the nature of ski resort in China, so in this paper our effort is to integrae the Four P’s analysis of its own company to a get a good idea of where it currently stands and show that the nature of ski business is developement orented and it needs to do a market scan to see how their current condition measures up to the demand. finally, after comparing its current status with the results from the market research, Wan Long should decide what to change and how to implement those changes. Key words: Customer relationship, Ski industry, Blue Ocean strateg

ISSUES IN SUPERVISING CPA

Analyzed from the demand and supply in the auditing market, we can draw the conclusion inevitably that the CPA has the common feature of any kind of “economic person”, that is the maximization of benefit; but, viewed from the demand of the market, a converse conclusion should be drawn that CPA is a “social person” instead of an “economic person”; and that is why more limitations are put on the CPA than any other industry. By comparing the history of independent auditing in both China and the United States, we should not rely on the government or the market solely, because they both have their flaws in some aspects. How to set a rational boundary between the market and government is just what embarrass the government of every country. Key words: economic person, agent, supervision, boundary of the marke

Indian Monsoon Depression: Climatology and Variability

The monsoon climate is traditionally characterized by large amount of seasonal rainfall and reversal of wind direction (e.g., Krishnamurti 1979). Most importantly this rainfall is the major source of fresh water to various human activities such as agriculture. The Indian subcontinent resides at the core of the Southeast Asian summer monsoon system with the monsoon trough extended from northern India across Indochina to the Western Tropical Pacific (WTP). Large fraction of annual rainfall occurs during the summer monsoon season, i.e., June – August1, with two distinct maxima. One is located over the Bay of Bengal with rainfall extending northwestward into eastern and central India, and the other along the west coast of India where the lower level moist wind meets the Western Ghat Mountains (Saha and Bavardeckar 1976). The rest of the Indian subcontinent receives relatively less rainfall.https://digitalcommons.usu.edu/modern_climatology/1001/thumbnail.jp

Electronic Audit’s Evidence

Audit’s evidence is basis of auditing. Both the form and the collecting procedure will influence the quality of auditor’s work. Electronic audit’s evidences are increasingly used into practice of auditing as a new kind of evidences. However, auditors are still confused with the dispute of what the definition of electronic evidence is. Hence, the definition of it is given and its natures are discussed. As well as, the approaches of assessing on it are put forth. Key words: Electronic audit’s evidence, Natures of Electronic audit’s evidence, Judgment of electronic audit’s evidence Résumé: La preuve de la vérification des comptes est le fondement de la vérification, la forme et la procédure de rassemblement de la preuve influence directement la qualité de la vérification des comptes. En tant que forme nouvelle de la preuve, la preuve de la vérification des comptes électronique s’applique de plus en plus dans la pratique de ce domaine. Néanmoins, on n’a pas jusqu’à aujourd’hui une connaissance précise sur ce problème. Vu cette raison, l’article présent présente la définition de la preuve de la vérification des comptes électronique, analyse en détail ses caractéristiques spécifiques, et propose ses critères d’évaluation. Mots-clés: preuve de la vérification des comptes électronique, caractéristiques, évaluation 摘要：審計證據是審計判斷的依據，審計證據的形式和收集程式直接影響到審計工作品質。電子審計證據作為一種新型的審計證據形式正被越來越多地應用於審計實踐當中，但是對於什麼是電子審計證據這樣的問題，至今未有一個明確的認識。鑒於此，本文闡述了電子審計證據的定義，詳細分析了電子審計證據應具有的特性，提出了電子審計證據的評價標準。關鍵詞：電子審計證據；電子審計證據的特性；電子審計證據的評

Main Defects of CPA Auditing System in China

From the restrains of the CPA auditing system, it is explained that defects existing in the present auditing system result in the dissimulation of the auditing function. The CPA is placed in an unfavorable situation as compared to the Listed Companies, which leads him to submit fraudulent auditing reports according to the intention of the Listed Companies. Therefore this paper presents some reforming ideas on how to perfect the CPA auditing system. Keywords: CPA, auditing system, auditing fraud, fraudulent financial statements, listed company Résumé: De la restriction du système d’apurement des comptes , ce texte expose les défectuosités du système actuel , qui est défavorable dans l’échange des intérêts entre l’expert-comptable et la société sur marché , et qui , en même temps , entraine l’aliénation de la fonction d’apurement des comptes . Les experts-comptable , à contre-coeur , sont obligés de faire des rapports freudeurs de finance selon l’intention des sociétés . Ce texte propose des idées de réforme pour mettre en jeu le système d’apurement des comptes . Mots-clés: CPA, système d’apurement des comptes, fraude de vérification des comptes, rapport fraudeur de finance, société sur le marché 摘要：從註冊會計師審計制度存在的約束條件，說明由於現有審計制度的缺陷，導致審計功能異化，使得註冊會計師在與被審計單位的利益交換中處於劣勢地位，不得不根據被審計單位的授意違心地出具不真實的審計報告。文中就如何發揮註冊會計師審計制度作用的提出改革思路。 關鍵詞：註冊會計師審計制度；審計欺詐；虛假財務報告；上市公

Mechanisms of hormonal activation of Cdc25A and coactivation of estrogen receptor alpha by protein inhibitor of activated STAT3 (PIAS3)

The estrogen receptor (ER) is a ligand-activated transcription factor that regulates gene expression. The classical mechanisms of nuclear ER action include ligand-induced dimerization of ER which binds estrogen responsive elements (EREs) in promoters of target genes. In addition, non-genomic pathways of ER action have also been identified in breast cancer cells. Cdc25A is a tyrosine phosphatase that catalyzes dephosphorylation of cyclin/cyclin-dependent kinase complexes to regulate G1- to S-phase cell cycle progression. Cdc25A mRNA levels are induced by 17β-estradiol (E2) in ZR-75 breast cancer cells, and deletion analysis of the Cdc25A promoter identified the -151 to -12 region as the minimal E2-responsive sequence. Subsequent mutation/deletion analysis showed that at least three different cis-elements were involved in activation of Cdc25A by E2, namely, GC-rich Sp1 binding sites, CCAAT motifs, and E2F sites. Studies with inhibitors and dominant negative expression plasmids show that E2 activates Cdc25A expression through activation of genomic ERα/Sp1 and E2F1 and cAMP-dependent activation of NF-YA. Thus, both genomic and non-genomic pathways of estrogen action are involved in induction of Cdc25A in breast cancer cells. The PIAS family was initially identified as cytokine-induced inhibitors of STATs which contain several conserved domains involved in binding to other nuclear coactivators. In this study we have investigated coactivation of ERα by PIAS3 in breast cancer cell lines transiently cotransfected with the pERE3 constructs which contain three tandem EREs linked to a luciferase reporter gene. PIAS3 coactivated ERα-mediated transactivation in cells cotransfected with pERE3 and wild-type ERα. In contrast to many other coactivators, PIAS3 also enhanced transactivation of ERα when cells were cotransfected with the TAF1 ERα mutant. In addition, PIAS3 does not interact with activation function 2 (AF2) domain of ERα in a mammalian two-hybrid assay. These data indicate that coactivation of ERα by PIAS3 was AF2-domain independent. Analysis of several PIAS3 deletion mutants showed that the region containing amino acids 274 to 416 of PIAS3 are required for coactivation suggesting that the RING finger domain and acidic region of PIAS3 are important for interactions with wild-type ERα. These results demonstrate that PIAS3 coactivated ERα and this represents a non-classical LXXLL-independent coactivation pathway