The effect of vanadium addition to Cu/γ-Al2O3 catalyst used in the hydrogenation of CO2 to produce methanol was studied. It was found that the catalytic performance of the Cu-based catalyst improved after V addition....The effect of vanadium addition to Cu/γ-Al2O3 catalyst used in the hydrogenation of CO2 to produce methanol was studied. It was found that the catalytic performance of the Cu-based catalyst improved after V addition. The influence of reaction temperature, space velocity and the molar ratio of H2 to CO2 on the performance of 12%Cu-6%V/γ-Al2O3 catalyst were also studied. The results indicated that the best conditions for reaction were as follows： 240 ℃, 3600 h^-1 and a molar ratio of H2 to 602 of 3：1. The results of XRD and TPR characterization demonstrated that the addition of V enhanced the dispersion of the supported CuO species, which resulted in the enhanced catalytic performance of Cu-V/γ-Al2O3 binary catalyst.展开更多
Audit practice is a team effort led by signing auditors.We examine the impact of the heterogeneity of signing auditors’audit-firm serving experiences on the disclosure of key audit matters(KAMs).Auditors with more he...Audit practice is a team effort led by signing auditors.We examine the impact of the heterogeneity of signing auditors’audit-firm serving experiences on the disclosure of key audit matters(KAMs).Auditors with more heterogeneous serving experiences demonstrate more adequate KAM disclosure,as evidenced by more KAMs,longer texts and clearer attributions in their disclosures.This effect is influenced by the quality of audit knowledge that auditors accumulate from different serving experiences and the team-and audit-firm-level knowledge integration environment.Furthermore,signing auditors with more diverse service experience tend to improve audit quality,reduce the incidence of restatement or misconduct and enhance the informativeness of financial reports.Our findings enrich the KAM disclosure research and provide insights into audit firms’human resource allocation and internal management.展开更多
基金This work is supported by the Natural Science Foundation of Zhejiang Province (No. 405088)
文摘The effect of vanadium addition to Cu/γ-Al2O3 catalyst used in the hydrogenation of CO2 to produce methanol was studied. It was found that the catalytic performance of the Cu-based catalyst improved after V addition. The influence of reaction temperature, space velocity and the molar ratio of H2 to CO2 on the performance of 12%Cu-6%V/γ-Al2O3 catalyst were also studied. The results indicated that the best conditions for reaction were as follows： 240 ℃, 3600 h^-1 and a molar ratio of H2 to 602 of 3：1. The results of XRD and TPR characterization demonstrated that the addition of V enhanced the dispersion of the supported CuO species, which resulted in the enhanced catalytic performance of Cu-V/γ-Al2O3 binary catalyst.
基金supported by the National Natural Science Foundation of China(Project Nos.72002231 and 72272167).
文摘Audit practice is a team effort led by signing auditors.We examine the impact of the heterogeneity of signing auditors’audit-firm serving experiences on the disclosure of key audit matters(KAMs).Auditors with more heterogeneous serving experiences demonstrate more adequate KAM disclosure,as evidenced by more KAMs,longer texts and clearer attributions in their disclosures.This effect is influenced by the quality of audit knowledge that auditors accumulate from different serving experiences and the team-and audit-firm-level knowledge integration environment.Furthermore,signing auditors with more diverse service experience tend to improve audit quality,reduce the incidence of restatement or misconduct and enhance the informativeness of financial reports.Our findings enrich the KAM disclosure research and provide insights into audit firms’human resource allocation and internal management.
