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| 1 | Does the transformation of accounting firms' organizational form improve audit quality?Evidence from China显示文摘In this study,we examine the effects of the transformation of accounting firms’organizational form on audit quality.We find that the transformation from limited liability to limited liability partnerships has a significant negative effect on the absolute value of discretionary accruals of audited companies.In particular,the transformation has a significant negative effect on positive discretionary accruals and no effect on negative discretionary accruals.We also find that CPAs are more likely to issue modified audit opinions in the year after the transformation,and that there is no evidence that accounting firm size and listed company ownership influence the relationship between the transformation and audit quality.Our conclusions provide empirical evidence for policy makers and enrich the literature on accounting firms’organizational forms. | Chunfei Wang Huan Dou | 2015 | China Journal of Accounting Research2015,,4: | 9 |
| 2 | Deep carbon cycle in subduction zones显示文摘The carbon cycle between the deep Earth and the atmosphere(i.e., the deep carbon cycle) can significantly affect the global climate on both long and short time scales. Although carbon in the deep Earth can be released to the atmosphere in many ways, plate subduction is the only pathway for the return of carbon from the surface to the deep Earth. Owing to diversity in the forms of carbon and the special physicochemical property of carbonates, the behavior of carbon and carbonates in subduction zones significantly affects the products of subduction processes, the oxygen fugacity in subduction zones, and the activation and migration of elements during the crust-mantle interaction. Therefore, the carbon cycle in subduction zones plays an important role in maintaining a habitable climate by regulating the atmospheric CO_2 concentration, which significantly affects the global climate, and in causing fundamental changes in the physical and chemical properties of the mantle that result in a heterogeneous mantle. In this study, we review and discuss previous studies and scientific problems regarding the carbon cycle in subduction zones from four aspects: observation and tracing of the carbon cycle, migration and variation of carbon during subduction,carbon flux, and the effect of the carbon cycle. | Yongsheng LIU Chunfei CHEN Detao HE Wei CHEN | 2019 | Science China Earth Sciences2019,62,11: | 7 |
| 3 | Causes for different spatial distributions of minimum Arctic sea-ice extent in 2007 and 2012显示文摘Satellite records show the minimum Arctic sea ice extents(SIEs) were observed in the Septembers of 2007 and2012, but the spatial distributions of sea ice concentration reduction in these two years were quite different.Atmospheric circulation pattern and the upper-ocean state in summer were investigated to explain the difference.By employing the ice-temperature and ice-specific humidity(SH) positive feedbacks in the Arctic Ocean, this paper shows that in 2007 and 2012 the higher surface air temperature(SAT) and sea level pressure(SLP)accompanied by more surface SH and higher sea surface temperature(SST), as a consequence, the strengthened poleward wind was favorable for melting summer Arctic sea ice in different regions in these two years. SAT was the dominant factor influencing the distribution of Arctic sea ice melting. The correlation coefficient is –0.84 between SAT anomalies in summer and the Arctic SIE anomalies in autumn. The increase SAT in different regions in the summers of 2007 and 2012 corresponded to a quicker melting of sea ice in the Arctic. The SLP and related wind were promoting factors connected with SAT. Strengthening poleward winds brought warm moist air to the Arctic and accelerated the melting of sea ice in different regions in the summers of 2007 and 2012. Associated with the rising air temperature, the higher surface SH and SST also played a positive role in reducing summer Arctic sea ice in different regions in these two years, which form two positive feedbacks mechanism. | CUI Hongyan QIAO Fangli SHU Qi SONG Yajuan JIANG Chunfei | 2015 | Acta Oceanologica Sinica2015,34,9: | 5 |
| 4 | Three-dimensional spongy nanographene-functionalized silicon anodes for lithium ion batteries with superior cycling stability显示文摘为硅底层的创新多孔的 nanographene (SG ) 壳被低温度的化学蒸汽免职在层次镍 nanotemplate 上准备。SG-functionalized 硅(Si@SG ) 突出的性质,它可能有用克服影响当前的硅阳极的期在象差的电导率,大体积扩大和高质量那样的锂离子电池使用了的合成表演转移电阻。层次 nanographene 壳展出允许它 self-adaptively 改变它的体积提供硅的体积扩大的有弹性的、像海绵的特征。另外,包含随机叠的 graphene nanosheets 的多孔的、多孔的框架介绍低散开障碍并且提供足够地自由、短距离的隧道片断允许李和电解质离子的快迁居。现在的硅阳极的唯一的性质以长期的骑车导致优秀电气化学的表演为在不同当前的 densities.Open 的高集体的装载的稳定性(在 510 个周期以后的 95% 能力保留) ,率性能。 | Chunfei Zhang Tong-Hyun Kang Jong-Sung Yu | 2018 | Nano Research2018,11,1: | 2 |
| 5 | China Internet Industry State Analysis and Prosperity Indexes显示文摘With the background of China's fast growing economy, Internet has become a key factor to keep the economy go steadily. It is important to quantitatively analyze the whole Internet industry and hence master its development direction clearly, which will provide regulators with reference for industry analysis, policy formulation, and policy evaluation. This article re-constructs the calculation method of traditional Prosperity Indexes, and builds up a new indicators portfolio for Internet Industry Prosperity Indexes. By calculation, the Internet Industry Coincidence Index value is 105.9. And the Leading Index and Coincidence Index are all within the up-going range, which suggests that China's Internet Industry is likely to remain in its usual fast growing state. | Xiaojie Tu Mingzhu Wang Ke Sun Chunfei Zhang Li Zhang | 2016 | China Communications2016,13,10: | 2 |
| 6 | Pyrolysis of waste materials using TGA-MS and TGA-FTIR as complementary characterisation techniques显示文摘 | Surjit Singh Chunfei Wu Paul T. Williams | 2011 | Journal of Analytical and Applied Pyrolysis2011,,: | 1 |
| 7 | Synthesis of N- (2-chloro4-bromo-6-iodophenyl) -maleimide 显示文摘 | Pan Pengcheng Lu Chunfei Cai Tinghui | 1990 | Shanghai Keji Daxue Xuebao1990,13,: | 1 |
| 8 | Study on the mametic flux leakage (MFL) for fillet weld 显示文摘 | Chunfei GUO Lijtm WANG Min ZHANG | 2012 | Advanced Materials Research2012,,: | 1 |
| 9 | Microcontroller based b -spline neural position control for voice coil motros 显示文摘 | Hsu Chunfei Chen Yichuan | 2015 | IEEETransactions on Industrial Electronics2015,62,9: | 1 |
| 10 | An improved K-means clustering algorithm显示文摘 | ZHANG Chunfei FANG Zhiyi | 2013 | Journal of Information and Computational Science2013,10,1: | 1 |
| 11 | Effect of Sn addition on the glassforming ability in ( Cu40 Ti30 Ni15 Zr10 ) (100 - x)/95 Snx ( x = 0,2,4,6 and 8) alloys显示文摘 | Li Chunfei Saida Junji | 2000 | Scripta mater2000,42,: | 1 |
| 12 | Pyrolysis–gasification of postconsumermunicipal solid plastic waste for hydrogen production显示文摘 | Wu Chunfei Williams P T | 2010 | Int J Hydrogen Energy2010,35,3: | 1 |
| 13 | Pyrolysis of waste tyres withzeolite USY and ZSM-5 catalysts显示文摘 | Boxiong S Chunfei W Binbin G | 2007 | Applied Catalysis B:Environ-mental2007,73,12: | 1 |
| 14 | The breakthrough of the nonlinear optical absorption studies 显示文摘 | Li Chunfei Zhang Lei | 1994 | Physics1994,23,12: | 1 |
| 15 | Characterization of tar from the pyrolysis/gasification of refuse derived fuel: Influence of process parameters and catalysis显示文摘 | Blanco P H Wu Chunfei Onwudili J A | 2012 | Energy & Fuels2012,26,4: | 1 |
| 16 | Quick sequential procedure for speciation analysis of heavy metals in soils by supersonic extrac- tion 显示文摘 | Sun Fusheng Xie Min Wu Chunfei | 2006 | Chemical Speciation and Bioavailability2006,17,4: | 1 |
| 17 | MSW catalytic combustion by alkali and alkali-earth salts 显示文摘 | Shen Boxiong Wu Chunfei Qin Lei | 2006 | Energy2006,31,14: | 1 |
| 18 | An improved k-means clustering algorithm 显示文摘 | ZHANG Chunfei FANG Zhiyi | 2013 | Journal of Information & Computational Science2013,10,1: | 1 |
| 19 | Total concentrations and chemical speciation of heavy metals in liquefaction residues of sewage sludge显示文摘 | Xingzhong Yuan Huajun Huang Guangming Zeng Hui Li Jingyu Wang Chunfei Zhou Huina Zhu Xiaokai Pei Zhifeng Liu Zhantao Liu | 2010 | Bioresource Technology2010,,5: | 1 |
| 20 | An erbium-doped fibre nonlinear coupler with coupling ratios controlled by pump power 显示文摘 | Li Chunfei Xu Guangming Ma Liansheng | 2005 | Journal of Optics A : Pure and Applied Optics2005,7,10: | 1 |