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商誉年报问询函的治理效应与溢出效应研究
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作者 周楷唐 谢宇妍 荣晓东 《会计论坛》 2022年第2期22-45,共24页
本文以2014~2019年A股上市公司为研究样本,研究了商誉年报问询函的治理效应及溢出效应。研究发现,商誉年报问询函能够增加公司下一年度商誉减值的计提。进一步分析发现,相比非商誉主题的年报问询函,商誉年报问询函对公司商誉减值的治理... 本文以2014~2019年A股上市公司为研究样本,研究了商誉年报问询函的治理效应及溢出效应。研究发现,商誉年报问询函能够增加公司下一年度商誉减值的计提。进一步分析发现,相比非商誉主题的年报问询函,商誉年报问询函对公司商誉减值的治理效应更强;商誉年报问询函的治理效应在公司行业竞争度高、财务风险低、审计质量差时更为突出;商誉年报问询函针对商誉减值合理性和充分性的问询均能发挥其治理效应。对溢出效应的研究发现,商誉年报问询函能够增加相同事务所其他未被问询客户商誉减值的计提,表明商誉年报问询函通过事务所产生溢出效应,并且相同审计师和行业领先者能够强化共同事务所的溢出效应。本文首次研究了商誉年报问询函对商誉减值的治理效应与溢出效应,为我国问询函制度的有效性提供了实证证据与理论参考。 展开更多
关键词 商誉年报问询函 商誉减值 治理效应 溢出效应
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Review on Power System Frequency Regulation with High Wind Power Permeability 被引量:1
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作者 Zijian Ye yuyan xie Haochuan Zhu 《Energy and Power Engineering》 2018年第8期366-382,共17页
In recent years, global wind power has developed rapidly to alleviate environmental pollution and energy crisis. Due to the potential of enhancing the stability of power system through the application of wind power pa... In recent years, global wind power has developed rapidly to alleviate environmental pollution and energy crisis. Due to the potential of enhancing the stability of power system through the application of wind power participating in power grid frequency regulation, the large-scale integration of wind power has become a hot issue for academic research in recent years. This paper classifies the frequency control problems of wind power integration and summarizes the research of power system frequency regulation strategy with high wind power permeability. Energy storage system participating in frequency regulation of the power system with high wind permeability is reviewed and analyzed. 展开更多
关键词 WIND Power Frequency REGULATION Control Strategy
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秦巴珍药--太白贝母
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作者 薛雨雁 强毅 惠娜 《大学科普》 2022年第3期55-56,共2页
太白贝母是百合科贝母属植物,以干燥鳞茎入药,归于药材川贝母项下,本文从其植物属性、自然分布、生长发育特征、生产现状等方面进行介绍。太白贝母Fritillaria taipaiensis为百合科贝母属多年生草本植物,其植株高30-40cm,鳞茎由2枚鳞片... 太白贝母是百合科贝母属植物,以干燥鳞茎入药,归于药材川贝母项下,本文从其植物属性、自然分布、生长发育特征、生产现状等方面进行介绍。太白贝母Fritillaria taipaiensis为百合科贝母属多年生草本植物,其植株高30-40cm,鳞茎由2枚鳞片组成,叶通常对生,条形至条状披针形,长5-10厘米;花色黄绿,无方格斑,通常仅在花被片先端近两侧边缘有紫色斑带。 展开更多
关键词 太白贝母 条状披针形 川贝母 贝母属 百合科 花被片
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Pan-omics-based characterization and prediction of highly multidrugadapted strains from an outbreak fungal species complex
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作者 Xin Fan Lei Chen +21 位作者 Min Chen Na Zhang Hong Chang Mingjie He Zhenghao Shen Lanyue Zhang Hao Ding yuyan xie Yemei Huang Weixin Ke Meng Xiao Xuelei Zang Heping Xu Wenxia Fang Shaojie Li Cunwei Cao Yingchun Xu Shiguang Shan Wenjuan Wu Changbin Chen Xinying Xue Linqi Wang 《The Innovation》 EI 2024年第5期101-109,100,共10页
Strains from the Cryptococcus gattii species complex(CGSC)have caused the Pacific Northwest cryptococcosis outbreak,the largest cluster of lifethreatening fungal infections in otherwise healthy human hosts known to da... Strains from the Cryptococcus gattii species complex(CGSC)have caused the Pacific Northwest cryptococcosis outbreak,the largest cluster of lifethreatening fungal infections in otherwise healthy human hosts known to date.In this study,we utilized a pan-phenome-based method to assess the fitness outcomes of CGSC strains under 31 stress conditions,providing a comprehensive overview of 2,821 phenotype-strain associations within this pathogenic clade.Phenotypic clustering analysis revealed a strong correlation between distinct types of stress phenotypes in a subset of CGSC strains,suggesting that shared determinants coordinate their adaptations to various stresses.Notably,a specific group of strains,including the outbreak isolates,exhibited a remarkable ability to adapt to all three of the most commonly used antifungal drugs for treating cryptococcosis(amphotericin B,5-fluorocytosine,and fluconazole).By integrating pan-genomic and pan-transcriptomic analyses,we identified previously unrecognized genes that play crucial roles in conferring multidrug resistance in an outbreak strain with high multidrug adaptation.From these genes,we identified biomarkers that enable the accurate prediction of highly multidrug-adapted CGSC strains,achieving maximum accuracy and area under the curve(AUC)of 0.79 and 0.86,respectively,using machine learning algorithms.Overall,we developed a pan-omic approach to identify cryptococcal multidrug resistance determinants and predict highly multidrug-adapted CGSC strains that may pose significant clinical concern. 展开更多
关键词 MULTIDRUG adapted PREDICTION
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A forkhead transcription factor contributes to the regulatory differences of pathogenicity in closely related fungal pathogens 被引量:1
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作者 Weixin Ke yuyan xie +9 位作者 Yue Hu Hao Ding Xin Fan Jingjing Huang Xiuyun Tian Baokun Zhang Yingchun Xu Xiao Liu Ying Yang Linqi Wang 《mLife》 2022年第1期79-91,共13页
Cryptococcus neoformans and its sister species Cryptococcus deuterogattii are important human fungal pathogens.Despite their phylogenetically close relationship,these two Cryptococcus pathogens are greatly different i... Cryptococcus neoformans and its sister species Cryptococcus deuterogattii are important human fungal pathogens.Despite their phylogenetically close relationship,these two Cryptococcus pathogens are greatly different in their clinical characteristics.However,the determinants underlying the regulatory differences of their pathogenicity remain largely unknown.Here,we show that the forkhead transcription factor Hcm1 promotes infection in C.neoformans but not in C.deuterogattii.Monitoring in vitro and in vivo fitness outcomes of multiple clinical isolates from the two pathogens indicates that Hcm1 mediates pathogenicity in C.neoformans through its key involvement in oxidative stress defense.By comparison,Hcm1 is not critical for antioxidation in C.deuterogattii.Furthermore,we identified SRX1,which encodes the antioxidant sulfiredoxin,as a conserved target of Hcm1 in two Cryptococcus pathogens.Like HCM1,SRX1 had a greater role in antioxidation in C.neoformans than in C.deuterogattii.Significantly,overexpression of SRX1 can largely rescue the defective pathogenicity caused by the absence of Hcm1 in C.neoformans.Conversely,Srx1 is dispensable for virulence in C.deuterogattii.Overall,our findings demonstrate that the difference in the contribution of the antioxidant sulfiredoxin to oxidative stress defense underlies the Hcm1-mediated regulatory differences of pathogenicity in two closely related pathogens. 展开更多
关键词 Cryptococcus deuterogattii Cryptococcus neoformans forkhead transcription factor PATHOGENICITY
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