简介:<正>Accordingto2013ChineseArtAuctionMarketSur-veyReportbyArtMarketMonitorofArtron,inthesecondhalfof2013,westernartmarketstayedfirm,withconsumerdemandkeeprising,privateprocure-mentbusinessofauctioncompaniesgetmorestrengths,andbuyingforcesmoveeastward,allbringingthe
简介:可扩展商业报告语言(ExtensibleBusinessReportingLanguage,ⅫRL)是一个公开的标准,它是由可扩展标识语言(XML)定义的一种新语言,专用于财务与商务报告方面。国际上对XBRL的应用已经相当广泛,众多国外公司积极应用XBRL提供信息,在我国上证所成功地将船RL标准应用到上市公司定期报告摘要报送系统中,在国内率先实现了XBRL标准的初步应用。可以说,XBBL是当前新的网上报告技术的最前沿发展,其推广和应用已形成不可阻挡的趋势。本文从XBRL的技术框架和概念框架两个方面着手系统、全面的探讨了XBRL的基本框架。
简介:摘要院XBRL扩散在降低监管成本、加强投资者利益保护和推动会计准则国际趋同方面发挥着重要作用。由于起步较晚、基础研究滞后、分类标准体系不完善、应用软件开发和认知不足等原因导致XBRL技术在我国的采纳扩散受到了影响。汲取国外经验、不断完善分类标准、构建综合信息交换平台、开发我国自己的应用工具集对促进XBRL在我国的扩散具有积极促进作用。
简介:Methyldiethanolaminefattyacidesters,viz.methyldiethanolamineoctanoateandmethyldiethanolamineoleate,wereprepared.Theirimpactsonthebiodegradabilityandtribologicalpropertiesofmineralbaseoil400SNwereevaluatedbyatesterforfastevaluatingthebiodegradabilityoflubricantsandbyafour-balltester,respectively.Theresultsshowedthatmethyldiethanolamineoctanoateandmethyldiethanolamineoleatebothcouldmarkedlypromotethebiodegradationoftheoilandimproveditstribologicalproperties.Theimprovementofbiodegradabilitywasattributedtotheenhancedgrowthandquantityofmicrobesbymethyldiethanolaminefattyacidesters.Thewornsurfaceswereanalyzedbyascanningelectronmicroscope(SEM)equippedwithanenergydispersivespectrometer(EDS)andanX-rayphotoelectronspectroscope(XPS).Theresultsindicatedthattheenhancementoffriction-reducingandanti-wearpropertiesofthemineraloilwasattributedtotheformationofcomplicatedboundarylubricationfilmscomposedofspeciessuchasFe2O3,Fe3O4andorganicnitrogen-containingcompoundswithastructureof–C-N-orR-NH2.