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Genome-wide identification and characterization of the PbrATG family in Pyrus bretschneideri and functional analysis of PbrATG1a in response to Botryosphaeria dothidea
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作者 Yun Wang Xun Sun +3 位作者 Zhenwu Zhang zhihua xie Kaijie Qi Shaoling Zhang 《Horticultural Plant Journal》 SCIE CAS CSCD 2024年第2期327-340,共14页
The pear is an economic fruit that is widely planted around the world and is loved by people for its rich nutritional value. Autophagy is a self-protection mechanism in eukaryotes, and its occurrence often accompanied... The pear is an economic fruit that is widely planted around the world and is loved by people for its rich nutritional value. Autophagy is a self-protection mechanism in eukaryotes, and its occurrence often accompanied by the degradation of damaged substances in cells and the recycling of nutrients. Autophagy is one of the mechanisms through which plants respond to environmental stress and plays an important role in plant development and stress resistance. Functional studies of autophagy-related genes (ATGs) have been performed on a variety of plant species, but little information is available on the ATG family in pear (Pyrus bretschneideri Rehd). Therefore, we analyzed the evolutionary dynamics and performed a genome-wide characterization of the PbrATG gene family. A total of 28 PbrATG members were identified.Phylogenetic analysis showed that PbrATGs were more closely related to ATGs of European pear and apple. Evolutionary analysis revealed that whole-genome duplication (WGD) and dispersed duplication events were the main driving forces of PbrATG family expansion.Expression analysis of different pear tissues showed that all the genes were expressed in different pear tissues, and different PbrATGs are expressed at different times and in different locations. Moreover, all PbrATGs also responded to different abiotic stresses, especially salt and drought stress, which elicited the highest expression levels. Pear seedlings were subsequently infected with Botryosphaeria dothidea (B.dothidea). The results showed that different PbrATGs had different expression patterns at different infection stages. According to the gene expression data, PbrATG1a was selected as a key autophagy gene for further analysis. Silencing of PbrATG1a reduced the resistance of pear to B. dothidea, which resulted in increased lesions, reactive oxygen species (ROS) contents, antioxidant enzyme activity, and gene expression levels in the silenced pear seedlings after B. dothidea inoculation. In this study, a comprehensive bioinformatic analysis of ATGs was conducted, and the functions of PbrATGs in pear development and in response to stress were elucidated, which laid a foundation for further study of the molecular mechanism of autophagy and a new strategy for pear resistance breeding. 展开更多
关键词 AUTOPHAGY PEAR PbrATGs Abiotic stress Botryosphaeria dothidea PbrATG1a
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PbrChiA:a key chitinase of pear in response to Botryosphaeria dothidea infection by interacting with PbrLYK1b2 and down-regulating ROS accumulation
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作者 Qiming Chen Huizhen Dong +7 位作者 Qionghou Li Xun Sun Xin Qiao Hao Yin zhihua xie Kaijie Qi Xiaosan Huang Shaoling Zhang 《Horticulture Research》 SCIE CSCD 2023年第10期185-201,共17页
Pear ring rot,caused by the pathogenic fungi Botryosphaeria dothidea,seriously affects pear production.While the infection-induced reactive oxygen species(ROS)burst of infected plants limits the proliferation of B.dot... Pear ring rot,caused by the pathogenic fungi Botryosphaeria dothidea,seriously affects pear production.While the infection-induced reactive oxygen species(ROS)burst of infected plants limits the proliferation of B.dothidea during the early infection stage,high ROS levels can also contribute to their growth during the later necrotrophic infection stage.Therefore,it is important to understand how plants balance ROS levels and resistance to pathogenic B.dothidea during the later stage.In this study,we identified PbrChiA,a glycosyl hydrolases 18(GH18)chitinase-encoding gene with high infection-induced expression,through a comparative transcriptome analysis.Artificial substitution,stable overexpression,and virus induced gene silencing(VIGS)experiments demonstrated that PbrChiA can positively regulate pear resistance as a secreted chitinase to break down B.dothidea mycelium in vitro and that overexpression of PbrChiA suppressed infection-induced ROS accumulation.Further analysis revealed that PbrChiA can bind to the ectodomain of PbrLYK1b2,and this interaction suppressed PbrLYK1b2-mediated chitin-induced ROS accumulation.Collectively,we propose that the combination of higher antifungal activity from abundant PbrChiA and lower ROS levels during later necrotrophic infection stage confer resistance of pear against B.dothidea. 展开更多
关键词 INFECTION CHIA resistance
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A Brief Discussion of Audit Risks and Their Causes
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作者 zhihua xie 《Proceedings of Business and Economic Studies》 2023年第6期98-103,共6页
As a crucial supervisory department overseeing economic operations,the audit department plays a pivotal role in safeguarding the healthy development of the country’s economy,exposing corruption,and effectively mainta... As a crucial supervisory department overseeing economic operations,the audit department plays a pivotal role in safeguarding the healthy development of the country’s economy,exposing corruption,and effectively maintaining social and economic peace and stability.The work of auditing involves detecting existing issues,providing remedies,and consistently contributing to national governance.However,as the market economic environment undergoes continuous changes,legal systems advance,and the audit environment becomes more complex,audit risks have gradually gained prominence.The prevention of audit risks has increasingly captured the attention of audit agencies at all levels.This necessitates audit institutions to continually adapt to new challenges,comprehend risks,and exert effective control over them.This article delves into the causes of audit risks,exploring ways to effectively identify and respond to these risks within a complex and ever-changing environment.The objective is to ensure the objectivity and accuracy of audit reports,allowing the audit function to truly serve as an“immune”system,protecting public interests. 展开更多
关键词 Audit risk REASONS Audit environment
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Identification of S-genotypes and a novel S-RNase in 84 native Chinese pear accessions 被引量:3
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作者 Min He Lufei Li +4 位作者 Ying Xu Jianxin Mu zhihua xie Chao Gu Shaoling Zhang 《Horticultural Plant Journal》 SCIE CAS CSCD 2022年第6期713-726,共14页
The Chinese pear(Pyrus spp.)exhibits typical gametophytic self-incompatibility(GSI),which inhibits self-crossing and promotes outcrossing,similar to other fruit species in the Rosaceae family.Thus,S-compatible cultiva... The Chinese pear(Pyrus spp.)exhibits typical gametophytic self-incompatibility(GSI),which inhibits self-crossing and promotes outcrossing,similar to other fruit species in the Rosaceae family.Thus,S-compatible cultivars are required in pear orchards to ensure successful pollination and stable yields.In this study,84 native Chinese pear accessions were genotyped by allele-specific PCR using one pair allele consensus primers and 29 pairs of S-allele-specific primers that were designed in this study.After cloning and sequencing the PCR products,the S-genotypes of all 84 pear accessions,including wild and cultivated accessions,were determined.The reported 34 S-alleles and a novel S-allele were isolated from these pear accessions.These S-alleles were expressed specifically in the style.Sequence analysis identified that six pear cultivars originated in China shared the same S-RNases with P.communis(Pc).These findings supported the hypothesis that oriental and occidental Pyrus spp.may share the same pool of alleles at the S-locus.A novel S-RNase was isolated in ‘Putiandouli’,‘Daguoshanli’,‘Yunhongli1,and‘Dianli’and deposited as S67-RNase under accession number MT773568.Furthermore,the deduced amino acid sequences exhibited high similarity(99.56%)to S32-RNase in Malus.The high similarity between S-RNase in Pyrus and Malus indicated that the existence of S-RNase could have predated speciation between Pyrus and Malus.Furthermore,S-allele information was rearranged in Asian and European pears to provide information for selecting the best pollinator for widely cultivated pear cultivars in China.This information is useful for pear production,cross-breeding,and understanding the mechanism of the self-incompatibility reaction. 展开更多
关键词 PEAR S-RNASE S-GENOTYPE Parent assignment
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PbMC1a/1b regulates lignification during stone cell development in pear(Pyrus bretschneideri)fruit 被引量:3
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作者 Xin Gong zhihua xie +9 位作者 Kaijie Qi Liangyi Zhao Yazhou Yuan Jiahui Xu Weikang Rui Katsuhiro Shiratake Jianping Bao Shahrokh Khanizadeh Shaoling Zhang Shutian Tao 《Horticulture Research》 SCIE 2020年第1期1915-1927,共13页
Programmed cell death(PCD)and secondary cell wall(SCW)thickening in pear fruit are accompanied by the deposition of cellulose and lignin to form stone cells.Metacaspase is an important protease for development,tissue ... Programmed cell death(PCD)and secondary cell wall(SCW)thickening in pear fruit are accompanied by the deposition of cellulose and lignin to form stone cells.Metacaspase is an important protease for development,tissue renewal and PCD.The understanding of the molecular mechanism whereby pear(Pyrus)metacaspase promotes PCD and cell wall lignification is still limited.In this study,the Metacaspases gene family(PbMCs)from P.bretschneideri was identified.PbMC1a/1b was associated with lignin deposition and stone cell formation by physiological data,semiquantitative real-time polymerase chain reaction(RT-PCR)and quantitative RT-PCR(qRT-PCR).Relative to wildtype(WT)Arabidopsis,the overexpression of PbMC1a/1b increased lignin deposition and delayed growth,thickened the cell walls of vessels,xylary fibers and interfascicular fibers,and increased the expression of lignin biosynthetic genes.Yeast two-hybrid(Y2H),bimolecular fluorescence complementation(BiFC)and GST pull-down assays indicated that the PbMC1a/1b protein physically interacted with PbRD21.Simultaneously,the transient expression of PbMC1a/1b and PbRD21 led to significant changes in the expression of genes and lignin contents in pear fruits and flesh calli.These results indicate that PbMC1a/1b plays an important role in cell wall lignification,possibly by interacting with PbRD21 to increase the mRNA levels of some lignin synthesis-associated genes and promote the formation of stone cells in pear fruit. 展开更多
关键词 fibers walls TRANSIENT
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业财融合助力企业高质量发展 被引量:2
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作者 谢志华 《中国管理会计》 2024年第1期5-8,共4页
2016年,财政部印发了《管理会计基本指引》,在这一指引中提出了融合性原则,管理会计应嵌入单位相关领域、层次、环节,以业务流程为基础,利用管理会计工具方法,将财务和业务有机融合,也就是要实现业财融合。各企业在这一原则的指导下,纷... 2016年,财政部印发了《管理会计基本指引》,在这一指引中提出了融合性原则,管理会计应嵌入单位相关领域、层次、环节,以业务流程为基础,利用管理会计工具方法,将财务和业务有机融合,也就是要实现业财融合。各企业在这一原则的指导下,纷纷探索业财融合的实现路径,并基于实践取得了丰硕的成果。本期杂志正是以此为背景形成主题,所选的文章既反映了业财融合的各种实现路径,也进一步揭示了业财融合的本质。 展开更多
关键词 业财融合 管理会计工具 业务流程 管理会计基本指引 实现路径 有机融合 高质量发展 财务
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Haplotype-resolved T2T genome assemblies and pangenome graph of pear reveal diverse patterns of allele-specific expression and the genomic basis of fruit quality traits 被引量:1
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作者 Qionghou Li Xin Qiao +15 位作者 Lanqing Li Chao Gu Hao Yin Kaijie Qi zhihua xie Sheng Yang Qifeng Zhao Zewen Wang Yuhang Yang Jiahui Pan Hongxiang Li Jie Wang Chao Wang Loren H.Rieseberg Shaoling Zhang Shutian Tao 《Plant Communications》 SCIE CSCD 2024年第10期100-120,共21页
Hybrid crops often exhibit increased yield and greater resilience,yet the genomic mechanism(s)underlying hybrid vigor or heterosis remain unclear,hindering our ability to predict the expression of phenotypic traits in... Hybrid crops often exhibit increased yield and greater resilience,yet the genomic mechanism(s)underlying hybrid vigor or heterosis remain unclear,hindering our ability to predict the expression of phenotypic traits in hybrid breeding.Here,we generated haplotype-resolved T2T genome assemblies of two pear hybrid varieties,‘Yuluxiang’(YLX)and‘Hongxiangsu’(HXS),which share the same maternal parent but differ in their paternal parents.We then used these assemblies to explore the genome-scale landscape of allele-specific expression(ASE)and create a pangenome graph for pear.ASE was observed for close to 6000 genes in both hybrid cultivars.A subset of ASE genes related to aspects of fruit quality such as sugars,organic acids,and cuticular wax were identified,suggesting their important contributions to heterosis.Specifically,Ma1,a gene regulating fruit acidity,is absent in the paternal haplotypes of HXS and YLX.A pangenome graph was built based on our assemblies and seven published pear genomes.Resequencing data for 139 cultivated pear genotypes(including 97 genotypes sequenced here)were subsequently aligned to the pangenome graph,revealing numerous structural variant hotspots and selective sweeps during pear diversification.As predicted,the Ma1 allele was found to be absent in varieties with low organic acid content,and this association was functionally validated by Ma1 overexpression in pear fruit and calli.Overall,these results reveal the contributions of ASE to fruit-quality heterosis and provide a robust pangenome reference for high-resolution allele discovery and association mapping. 展开更多
关键词 PEAR haplotype-resolved assembly allele-specific expression fruit quality traits pangenome graph
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构建现代司库,打造一流财务 被引量:1
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作者 谢志华 《中国管理会计》 2023年第1期17-23,共7页
国务院国资委发布了《关于中央企业加快建设世界一流财务管理体系的指导意见》,提出了建设世界一流财务管理体系的目标,明确了央企应通过司库体系的建设加强资金管理。根据国务院国资委之前发布的《关于推动中央企业加快司库体系建设进... 国务院国资委发布了《关于中央企业加快建设世界一流财务管理体系的指导意见》,提出了建设世界一流财务管理体系的目标,明确了央企应通过司库体系的建设加强资金管理。根据国务院国资委之前发布的《关于推动中央企业加快司库体系建设进一步加强资金管理的意见》。 展开更多
关键词 财务管理体系 央企 加强资金管理 司库 国务院国资委 世界一流 意见
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A large-scale proteogenomic atlas of pear 被引量:1
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作者 Peng Wang Xiao Wu +18 位作者 Zebin Shi Shutian Tao Zhe Liu Kaijie Qi zhihua xie Xin Qiao Chao Gu Hao Yin Mengyu Cheng Xiaoyu Gu Xueying Liu Chao Tang Peng Cao Shaohang Xu Baojin Zhou Tingting Gui Yangyang Bian Juyou Wu Shaoling Zhang 《Molecular Plant》 SCIE CSCD 2023年第3期599-615,共17页
Pear is an important fruit tree that is widely distributed around the world.The first pear genome map was reported from our laboratory approximately 10 years ago.To further study global protein expression patterns in ... Pear is an important fruit tree that is widely distributed around the world.The first pear genome map was reported from our laboratory approximately 10 years ago.To further study global protein expression patterns in pear,we generated pear proteome data based on 24 major tissues.The tissue-resolved profiles provided evidence of the expression of 17953 proteins.We identified 4294 new coding events and improved the pear genome annotation via the proteogenomic strategy based on 18090 peptide spectra with peptide spectrum matches>1.Among the eight randomly selected new short coding open reading frames that were expressed in the style,four promoted and one inhibited the growth of pear pollen tubes.Based on gene coexpression module analysis,we explored the key genes associated with important agronomic traits,such as stone cell formation in fruits.The network regulating the synthesis of lignin,a major component of stone cells,was reconstructed,and receptor-like kinases were implicated as core factors in this regulatory network.Moreover,we constructed the online database PearEXP(http://www.peardb.org.cn)to enable access to the pear proteogenomic resources.This study provides a paradigm for in-depth proteogenomic studies of woody plants. 展开更多
关键词 PEAR PYRUS PROTEOME TRANSCRIPTOME PROTEOGENOMICS genome annotation database
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BreedingEIS: An Efficient Evaluation Information System for Crop Breeding
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作者 Kaijie Qi Xiao Wu +3 位作者 Chao Gu zhihua xie Shutian Tao Shaoling Zhang 《Plant Phenomics》 SCIE EI CSCD 2023年第2期368-377,共10页
Crop breeding programs generate large datasets.Thus,it is difficult to ensure the accuracy and integrity of all the collected data in the breeding process.To improve breeding efficiency,we established an open source a... Crop breeding programs generate large datasets.Thus,it is difficult to ensure the accuracy and integrity of all the collected data in the breeding process.To improve breeding efficiency,we established an open source and free breeding evaluation information system(BreedingEIS).The full system is composed of a web client and a mobile client.The web client is used to name the individual breeding offspring plants and analyze data.The mobile client is based on the technology of widely used smartphones and is suitable for Android and iOS systems.Its functions focus on field evaluation,including quick response code recognition,evaluation data entry,and real-time viewing.In addition,near-field communication technology and portable label machines are introduced to enable breeders to quickly locate each individual plant and accurately label any samples collected from it.Generally,BreedingEIS enables users to accurately and conveniently register phenotypic data and quickly lock target individual plants from large volumes of data.The system provides a low-cost and highly efficient solution for crop information evaluation and enables breeders to better collect,manage,and use breeding data for decision making,which is a valuable resource for crop breeding. 展开更多
关键词 CLIENT BREEDING enable
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管理会计发展期待专业人才辈出
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作者 谢志华 《中国管理会计》 2023年第2期3-3,共1页
任何行业的存在都必须要有专业人才,任何行业的发展都必须要有高水平的专业人才。管理会计也不例外。管理会计经历了不同的发展阶段,每一个新的发展阶段都是由适应这一阶段更高水平的人才予以推动和实现的。基于管理会计人才对管理会计... 任何行业的存在都必须要有专业人才,任何行业的发展都必须要有高水平的专业人才。管理会计也不例外。管理会计经历了不同的发展阶段,每一个新的发展阶段都是由适应这一阶段更高水平的人才予以推动和实现的。基于管理会计人才对管理会计发展的这种无比重要性,本期以“管理会计人才培养”作为主题。 展开更多
关键词 管理会计 专业人才 新的发展阶段 更高水平 人才辈出 行业 重要性
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高管层自利与业绩承诺协议——基于中国上市公司的经验证据 被引量:5
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作者 杨超 宋迪 谢志华 《中国会计评论》 2019年第4期559-604,共46页
随着业绩承诺协议逐渐成为推动上市公司并购重组顺利完成的重要契约安排,探讨其签订及条款设置的动因非常必要。本文以2011—2016年签订业绩承诺协议且已完成的境内并购事件为研究样本,检验高管层自利对业绩承诺协议签订及其条款设置的... 随着业绩承诺协议逐渐成为推动上市公司并购重组顺利完成的重要契约安排,探讨其签订及条款设置的动因非常必要。本文以2011—2016年签订业绩承诺协议且已完成的境内并购事件为研究样本,检验高管层自利对业绩承诺协议签订及其条款设置的影响。研究发现,高管层自利程度越高,在并购重组中越倾向于签订业绩承诺协议;而在对业绩承诺协议具体条款设置的影响上,高管层自利程度与业绩承诺门槛呈显著负相关关系;高管层自利程度越高,在业绩补偿内容方面越倾向于设置"补利润"条款,在业绩补偿方式方面越倾向于设置现金补偿条款。进一步研究发现,在公司内部控制质量低、信息透明度低以及并购重组为关联交易的情况下,高管层在并购重组过程中更倾向于通过业绩承诺协议签订及其条款设置来谋求个人利益;并且发现,高管层自利不仅降低了业绩承诺协议签订及其条款设置对公司短期和长期并购绩效的积极影响,也降低了业绩承诺协议签订及其条款设置对高管层货币薪酬水平的积极影响。本文明确了业绩承诺协议签订及其条款设置的一个重要动因在于,高管层试图通过促成并购重组交易来获取更多的个人利益,不但从契约条款层面揭示了业绩承诺协议产生特定经济后果的关键作用机制,而且对近年来频发的业绩承诺未达标和条款变更的现象给出了解释。 展开更多
关键词 高管层自利 业绩承诺协议 业绩承诺门槛 业绩补偿内容 业绩补偿方式
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业绩评价与激励政策是企业可持续稳定发展的基石 被引量:1
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作者 谢志华 《中国管理会计》 2021年第3期16-17,共2页
资源与人的结合构成了生产力,提高生产力不仅要合理地利用资源,更需要最大限度地调动人的积极性,即便是合理利用资源,也离不开人的主动性和创造性。正因为这样,人在生产力的提高中就是一个决定性的要素。企业只有不断提高生产力,才能保... 资源与人的结合构成了生产力,提高生产力不仅要合理地利用资源,更需要最大限度地调动人的积极性,即便是合理利用资源,也离不开人的主动性和创造性。正因为这样,人在生产力的提高中就是一个决定性的要素。企业只有不断提高生产力,才能保证在激烈的市场竞争中立于不败之地,并使企业可持续稳定发展,实现这一目标就不能不将员工的积极性像源流一样充分调动使其涌流出来,而做到这一点关键就是如何设计对员工的业绩评价体系和相应的激励政策。 展开更多
关键词 提高生产力 业绩评价体系 市场竞争 合理利用资源 持续稳定发展 激励政策 员工的积极性 评价与激励
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我国企业预算调整方式研究——基于新冠肺炎疫情影响的视角 被引量:1
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作者 谢志华 程恺之 王建军 《中国管理会计》 2021年第1期58-69,共12页
2020年发生的新冠肺炎疫情对经济社会的各个方面带来了巨大的冲击,企业的生产经营和预算管理活动也受到很大的影响。本文回顾了预算调整的历史,在不同的历史时期,无论是政府预算还是企业预算都采用过零基预算、滚动预算和绩效预算,这些... 2020年发生的新冠肺炎疫情对经济社会的各个方面带来了巨大的冲击,企业的生产经营和预算管理活动也受到很大的影响。本文回顾了预算调整的历史,在不同的历史时期,无论是政府预算还是企业预算都采用过零基预算、滚动预算和绩效预算,这些预算方法本身就具有预算调整的功能,可以认为它们分别是事前、事中和事后的三种预算调整方法。许多企业的生产经营活动在疫情早期陷入了停滞的状态,伴随政府抗疫政策和经济政策的不断调整,企业的生产经营活动也处于不确定状态,随着国内疫情态势逐步稳定,企业必然要恢复正常的生产经营。与此相对应,企业也必须对年初确定的预算进行调整,从年初采用零基预算的事前调整,到疫情期间根据抗疫和政府经济政策的调整采用滚动预算的事中调整,到年终通过业绩评价采用的事后调整,企业要有机地将三种调整方式连接起来,才能使预算真正发挥管控企业生产经营活动和进行业绩考核评价的作用。 展开更多
关键词 新冠肺炎疫情 预算调整 业绩评价
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Phylogenetic and Expression Analyses of With-No-Lysine Kinase Genes Reveal Novel Gene Family Diversity in Fruit Trees 被引量:1
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作者 Suhao Cao Pingping Hao +4 位作者 Weishen Shu Guoming Wang zhihua xie Chao Gu Shaoling Zhang 《Horticultural Plant Journal》 SCIE 2019年第2期47-58,共12页
With-No-Lysine kinases(WNK) have been reported to be associated with plant growth regulation in Arabidopsis, soybean, and rice, but little is known of their roles in fruits. In this study, a total of 114 WNK genes wer... With-No-Lysine kinases(WNK) have been reported to be associated with plant growth regulation in Arabidopsis, soybean, and rice, but little is known of their roles in fruits. In this study, a total of 114 WNK genes were identified from 8 fruit trees species, and these WNK genes belonged to 2 classes(I and II) that respectively contain 4(A, B, C, D) and 2 groups(E, F). The WNK genes had variable exon-intron structures and were randomly distributed among most chromosomes of each genus. The expression levels of six of the 18 WNK genes in peach were almost undetectable in fruits, suggesting that they may not be associated with fruit development and ripening. Of the other 12 WNK genes, PpWNK.B1 exhibited stronger stability of expression levels than the best reference genes reported previously in fruits from two peach cultivars. These results suggested that PpWNK.B1 could be a reliable reference gene for gene expression studies of peach fruit. Moreover, qRT-PCR assays yielded evidence that when using single reference gene as internal control, mistakes were more possible, indicating that the use of three reference genes is necessary for gene expression studies. Based on the gene expression profiles validated by qRT-PCR, PpWNK.A1 is predicted to likely be involved in fruit ripening, while PpWNK.A2 and PpWNK.E3.1 are likely associated with early fruit development. The present study represented the WNK genes in fruits, and it will be a valuable resource in continuing investigation of gene regulation network during fruit development and ripening. 展开更多
关键词 peach With-No-Lysine kinase PHYLOGENETIC tree reference GENE GENE EXPRESSION
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Numerical simulation of three-dimensional breaking waves and its interaction with a vertical circular cylinder 被引量:4
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作者 zhihua xie 吕林 +5 位作者 Thorsten Stoesser 林建国 Dimitrios Pavlidis Pablo Salinas Christopher C.Pain Omar K.Matar 《Journal of Hydrodynamics》 SCIE EI CSCD 2017年第5期800-804,共5页
Wave breaking plays an important role in wave-structure interaction. A novel control volume finite element method with adaptive unstructured meshes is employed here to study 3-D breaking waves. The numerical framework... Wave breaking plays an important role in wave-structure interaction. A novel control volume finite element method with adaptive unstructured meshes is employed here to study 3-D breaking waves. The numerical framework consists of a "volume of fluid" type method for the interface capturing and adaptive unstructured meshes to improve computational efficiency. The numerical model is validated against experimental measurements of breaking wave over a sloping beach and is then used to study the breaking wave impact on a vertical circular cylinder on a slope. Detailed complex interfacial structures during wave impact, such as plunging jet formation and splash-up are captured in the simulation, demonstrating the capability of the present method. 展开更多
关键词 Breaking waves volume of fluid method 3-D simulation Navier-Stokes equation adaptive unstructured mesh
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Bionic Microbubble Neutrophil Composite for InflammationResponsive Atherosclerotic Vulnerable Plaque Pluripotent Intervention 被引量:1
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作者 Fangfang Liu Yang Mao +6 位作者 Jiaqi Yan Yu Sun zhihua xie Fei Li Fei Yan Hongbo Zhang Pengfei Zhang 《Research》 EI CAS CSCD 2022年第3期105-115,共11页
Rupture or erosion of inflammatory atherosclerotic vulnerable plaque is essential to acute coronary events,while the target intervene of vulnerable plaque is very challenging,due to the relatively small volume,high he... Rupture or erosion of inflammatory atherosclerotic vulnerable plaque is essential to acute coronary events,while the target intervene of vulnerable plaque is very challenging,due to the relatively small volume,high hemodynamic shear stress,and multifactorial nature of the lesion foci.Herein,we utilize the biological functionality of neutrophil and the versatility of microbubble in the acoustic field,to form Neu-balloon through CD11b antibody binding.The Neu-balloon inherits the advantage of neutrophils on firming the endothelium adhesion even at shear stress up to 16 dyne/cm^(2)and also maintains the acoustic enhancement property from the microbubble,to accumulate at atherosclerotic lesions under acoustic in an atherosclerotic Apo E^(-/-) mice model.Interestingly,Neo-balloon also has high and broad drug loading capacity,which enables the delivery of indocyanine green and miR-126a-5p into vulnerable plagues in vivo.Overall,the bionic Neu-balloon holds great potential to boost on-demand drug transportation into plaques in vivo. 展开更多
关键词 bubble holds utilize
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战略引领创新驱动专业赋能
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作者 陈炎顺 谢志华 《中国管理会计》 2021年第2期5-13,共9页
2021年3月,《中国管理会计》杂志副主编谢志华教授与京东方集团董事长陈炎顺先生通过网络视频进行了一场对话,以下是访谈内容。
关键词 管理会计 网络视频 战略引领 杂志副主编 创新驱动 京东方集团 董事长
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债权人保护、会计稳健性与银行贷款定价——基于“打击老赖”政策的证据
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作者 李文白 李超颖 +1 位作者 谢志华 袁淳 《中国会计评论》 2022年第3期487-514,共28页
银行自身保护和外部保护均是防范系统性金融风险的重要方面,但鲜有研究分析银行自身保护与外部保护的关联。依据会计信息进行贷款风险定价和外部债权人保护制度,是银行实现自身保护和外部保护的重要保证。本文基于2010年最高人民法院颁... 银行自身保护和外部保护均是防范系统性金融风险的重要方面,但鲜有研究分析银行自身保护与外部保护的关联。依据会计信息进行贷款风险定价和外部债权人保护制度,是银行实现自身保护和外部保护的重要保证。本文基于2010年最高人民法院颁布的《关于限制被执行人高消费的若干规定》政策,分析提高外部债权人保护力度对会计稳健性和银行贷款定价之间关系的影响,探究银行外部保护对自身保护的影响。结果发现,债权人保护力度提高增加了贷款定价对会计稳健性的需求,提高了贷款定价的效率。进一步分析发现,这种作用在违约风险较高以及银行议价能力较弱的情境下更显著。本文提供了银行外部保护影响自身保护的直接证据,也为优化信贷资源配置提供了可行路径。 展开更多
关键词 债权人保护 贷款定价 会计信息质量 会计稳健性
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