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Search Results: 1 - 10 of 119258 matches for " ZHANG Le "
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Corruption, Accounting Firm Size and Audit Fee Premium—Evidence from Chinese Listed Companies  [PDF]
Le Zhang
Chinese Studies (ChnStd) , 2016, DOI: 10.4236/chnstd.2016.53011
Abstract: China is playing an increasingly important role in the global economy and the economic transformation becomes the most pressing need at this stage. “Corruption governance”, and “anti-corruption” are hot topics which are discussed by people from all works of life. The main purpose of this paper is to examine the relationship between corruption and audit fee premium under the back-ground of China’s special institutional environment. Based on firms listed on the Shanghai and Shenzhen Stock Exchanges from 2007-2012, the paper verifies that compared with the domestic accounting firms, the international big four firms charge higher audit fees. More importantly, the empirical result finds that corruption has a positive effect on the relationship between firm size and audit fee premium. In other words, corruption governance will decrease the audit fee premium. This study contributes to improved understanding of the influence of anti-corruption wave in China.
Reward and Punishment Mechanisms of the Flexible Retirement System in China  [PDF]
Yuming Lin, Le Zhang
Advances in Applied Sociology (AASoci) , 2018, DOI: 10.4236/aasoci.2018.85022
Abstract: This article attempts to understand the reward and punishment mechanisms of the flexible retirement system in China. The life-cycle model is applied in the pay-as-you-go pension system with flexible retirement policy to establish the numerical model of optimal retirement age under the consideration of prolonged life span. The effect of penalty rate for early retirement and incentive rate for delayed retirement on optimal retirement age is studied. Numerical experiments show that appropriate delayed retirement incentive rate incentivises a delayed retirement decision for maximising the total lifetime utility. The optimal retirement age is raised by prolonging lifespan, and the flexible retirement system is an effective means to implement delayed retirement policy.
Indirect searches of dark matter
Le Zhang
Physics , 2011,
Abstract: If dark matter decays or annihilates into electrons and positrons, it can affect radiation and cosmic-ray backgrounds. We review a novel, more general analysis of constraints on decaying dark matter models, by introducing the response functions based on the current radio, gamma-ray and positron observations. Constraints can be simply obtained by requiring the convolution of the response functions with actual decay spectrum of electrons and positrons smaller than the product of decay lifetime in 10^{26}s and mass in 100GeV. The response functions just depend on the astrophysical inputs such as the propagation model, but not on the microscopic decay scenario. Moreover, an anisotropy analysis of the full-sky radio emissions to identify the extragalactic dark matter annihilation is shown. We discuss the angular power spectra of the cosmological synchrotron emission from dark matter annihilations into electron positron pairs and compare them with astrophysical backgrounds and Galactic foregrounds. We find that the angular power spectrum of radio fluxes at around GHz frequencies and in the range of 200
Genetic divergence among geographical populations of the migratory locust in China
Minzhao Zhang,Le Kang
Science China Life Sciences , 2005, DOI: 10.1360/062004-103
Abstract: The random amplified polymorphic DNA (RAPD) technique was used to examine genetic divergence and interrelations of 11 geographical populations of the migratory locust in China, and the role of spatial separation in the population differentiations. AMOVA analysis of genetic variations in all the populations indicated greater within- (79.55%) than among-population variability (20.45%), and that there were significant differentiations among the populations; 11 populations were divided into four regional groups, with significantly greater variability within (82.99%) than among the groups (17.01%), and there existed apparent regional differentiations. Paired comparisons showed significantly greater variability within-than between-groups, indicating significant differentiations between populations of different regional groups. Of all the pairwise comparisons, Hainan and Tibetan groups displayed the greatest differentiation, with the difference between the two groups being seven folds of that between populations within the groups; the least differentiations were exhibited between the groups of Hainan, Xinjiang, and Inner Mongolia, with the differences between groups being only half of the differences between populations within the groups. Mantel tests of the genetic and spatial distances showed that the two matrices were significantly correlated (p<0.01), indicating that the geographical isolation played an important role in the differentiations of the geographical populations of the migratory locusts. Cluster analysis divided all populations into four major groups: Xinjiang and Inner Mongolia group, the Great Plains of North China (the Yellow River and Huai River Plains) group, Hainan group, and Tibet group. Principal component analysis (PCA) supported the division of populations based on the cluster analysis. However, analysis of individuals clustered the locusts into five populations: Xinjiang and Inner Mongolia, Hami in Xinjiang, the Great Plains of North China, Hainan, and Tibet. The locust populations in eastern China displayed apparently continous and gradient variations; as such authors consider that there were no necessity and valid reasons for further division of subspecies. The subspecific status for the main geographical populations of the migratory locusts in China was discussed.
Dark Matter Signatures in the Anisotropic Radio Sky
Zhang, Le;Sigl, Guenter
High Energy Physics - Phenomenology , 2008, DOI: 10.1088/1475-7516/2008/09/027
Abstract: We calculate intensity and angular power spectrum of the cosmological background of synchrotron emission from cold dark matter annihilations into electron positron pairs. We compare this background with intensity and anisotropy of astrophysical and cosmological radio backgrounds, such as from normal galaxies, radio-galaxies, galaxy cluster accretion shocks, the cosmic microwave background and with Galactic foregrounds. Under modest assumptions for the dark matter clustering we find that around 2 GHz average intensity and fluctuations of the radio background at sub-degree scales allows to probe dark matter masses >100 GeV and annihilation cross sections not far from the natural values ~ 3 x 10^(-26) cm^3/s required to reproduce the correct relic density of thermal dark matter. The angular power spectrum of the signal from dark matter annihilation tends to be flatter than that from astrophysical radio backgrounds. Furthermore, radio source counts have comparable constraining power. Such signatures are interesting especially for future radio detectors such as SKA.
生物多样性 , 1996,
An Energy-Efficient MAC Protocol for WSNs: Game-Theoretic Constraint Optimization with Multiple Objectives  [PDF]
Liqiang ZHAO, Le GUO, CONG Li]], Hailin ZHANG
Wireless Sensor Network (WSN) , 2009, DOI: 10.4236/wsn.2009.14044
Abstract: In WSNs, energy conservation is the primary goal, while throughput and delay are less important. This re-sults in a tradeoff between performance (e.g., throughput, delay, jitter, and packet-loss-rate) and energy con-sumption. In this paper, the problem of energy-efficient MAC protocols in WSNs is modeled as a game-theoretic constraint optimization with multiple objectives. After introducing incompletely cooperative game theory, based on the estimated game state (e.g., the number of competing nodes), each node independ-ently implements the optimal equilibrium strategy under the given constraints (e.g., the used energy and QoS requirements). Moreover, a simplified game-theoretic constraint optimization scheme (G-ConOpt) is pre-sented in this paper, which is easy to be implemented in current WSNs. Simulation results show that G-ConOpt can increase system performance while still maintaining reasonable energy consumption.
Transcriptome response analysis of Arabidopsis thaliana to leafminer (Liriomyza huidobrensis)
Sufang Zhang, Zhen Zhang, Le Kang
BMC Plant Biology , 2012, DOI: 10.1186/1471-2229-12-234
Abstract: We first investigated local and systemic responses of A. thaliana to leafminer feeding using an Affymetrix ATH1 genome array. Genes related to metabolic processes and stimulus responses were highly regulated. Most systemically-induced genes formed a subset of the local response genes. We then downloaded gene expression data from online databases and used hierarchical clustering to explore relationships among gene expression patterns in A. thaliana damaged by different attackers.Our results demonstrate that plant response patterns are strongly coupled to damage patterns of attackers.Plants have evolved a complicated resistance system to defend against damages from various types of attackers. Based on many studies devoted to plant defense signal transduction, three main plant defense hormones have been identified. They are salicylic acid (SA), jasmonic acid (JA), and ethylene (ET), which are the key signal molecules involved in defense against pathogens, insects, and fungi, respectively [1-3]. It has recently been shown, however, that these signals are correlated in a very complex fashion; sometimes they conflict, while at other times they cooperate [4,5], indicating that plants express various defense patterns when damaged by different attackers. The factors determining these plant response patterns are still not clear, however.Plant responses to chewing insects and phloem-feeding insects are significantly different [6,7]. The two types of insects not only produce different elicitors, but also have different feeding guides. For example, wounding leads to leakage of plant cellular liquids, stimulating the mobilization of many defense pathways [8]; insect feeding causes similar damage to plants, but the elicitors in insect saliva can induce special plant defense proteins [9] or conversely suppress plant defense signals [10]. Phloem-feeding insects cause little wounding but have long damage durations, and plant defenses to these insects are thus slight [11,12]. In compa
Phase relationship between the relative sunspot number and solar 10.7 cm flux
XueFeng Zhang,GuiMing Le,YanXia Zhang
Chinese Science Bulletin , 2012, DOI: 10.1007/s11434-012-5104-4
Abstract: A range of analysis approaches, namely continuous wavelet, cross wavelet, and wavelet coherence analyses, are employed to clarify the phase relationship between the smoothed monthly mean sunspot number and solar 10.7 cm flux (F10.7). Analysis shows that there is a region of high spectral power sitting across the Schwabe cycle belt, where the two time series are in phase. However, analysis of the cross-wavelet transform and wavelet coherence unveils asynchronous behavior featured with phase mixing in the high-frequency components of sunspot activity and solar F10.7, which may explain the different activity properties of the photosphere and corona on a short time scale.
Reduced-intensity conditioning allogeneic stem cell transplantation in malignant lymphoma: current status
Le Zhang,Yi-Zhuo Zhang
Cancer Biology & Medicine , 2013, DOI: 10.7497/j.issn.2095-3941.2013.01.001
Abstract: Allogeneic stem cell transplantation (allo-SCT) is a potential cure for patients with malignant lymphoma that is based on the graft-versus-lymphoma (GVL) effect. Myeloablative conditioning allo-SCT is associated with high mortality and morbidity, particularly in patients older than 45 years, heavily pretreated patients (prior hematopoietic stem cell transplantation or more than two lines of conventional chemotherapy) or patients affected by other comorbidities. Therefore, conventional allo-SCT is restricted to younger patients (<50 to 55 years) in good physical condition. Over the last decade, allo-SCT with reduced-intensity conditioning (RIC-allo-SCT) has been increasingly used to treat patients with lymphoma. This treatment is associated with lower toxicity and substantial decrease in the incidence of transplant-related mortality, and has the potential to lead to long-term remissions. Therefore, patients who are not suitable to undergo conventional allo-SCT can benefit from the potentially curative GVL effects of allo-SCT. Although RIC-allo-SCT has improved the survival of lymphoma patients, high post-transplant relapse rates or disease progression mainly results in treatment failure. Thus, further improvement is clearly needed. The role and timing of RIC-allo-SCT in the treatment of lymphoma remains unclear. Therefore, more prospective studies should clarify the effectiveness of this method. In this article, we review the recent literature on RIC-allo-SCT as a treatment for major lymphoma subtypes. Areas that require further investigation in the context of clinical trials are also highlighted.
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