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This paper investigates the international accounting network memberships' impact on audit fees. We find that, firstly, the audit fees charged by the member audit firms are significantly higher; secondly, if the revenue, ranking or audit and accounting business share of the international network the audit firm join is higher, the charge is also higher. Additional results show that economic policy uncertainty will intensify this positive relationship, and member audit firms charge higher fees by improving their overseas expertise. We also find that international network memberships will reduce abnormal audit fees, and improve the quality of financial reports.
Assuntos
Contabilidade , Honorários e Preços , ChinaRESUMO
Resource-based cities are important strategic bases for securing resources in China and have made great contributions to the country's economic development. Long-term extensive resource development has made resource-based cities an important region constraining China from achieving comprehensive low-carbon development. Therefore, it is of great significance to explore the low-carbon transition path of resource-based cities for their energy greening, industrial transformation, and high-quality economic development. This study compiled the CO2 emission inventory of resource-based cities in China from 2005 to 2017, explored the contribution to CO2 emissions from three perspectives (driver, industry, and city), and predicted the peak of CO2 emissions in resource-based cities. The results show that resource-based cities contribute 18.4% of the country's GDP and emit 44.4% of the country's CO2 and that economic growth and CO2 emissions have not yet been decoupled. The per capita CO2 emissions and emission intensity of resource-based cities are 1.8 times and 2.4 times higher than the national average, respectively. Economic growth and energy intensity are the biggest drivers and main inhibitors of CO2 emissions growth. Industrial restructuring has become the biggest inhibitor of CO2 emissions growth. Based on the different resource endowments, industrial structures, and socio-economic development levels of resource-based cities, we propose differentiated low-carbon transition pathways. This study can provide references for cities to develop differentiated low-carbon development paths under the "double carbon" target.
Assuntos
Dióxido de Carbono , Carbono , Carbono/análise , Cidades , Dióxido de Carbono/análise , Objetivos , China , Desenvolvimento EconômicoRESUMO
Effective and selective separation and recovery of the fission product palladium from high-level liquid waste are conducive not only to reducing its hazards to the public health and environment but also to alleviate the pressure on the increasing demand for natural palladium. Herein, the Pd2+ extraction in an HNO3 solution with a nitrilotriacetate-derived triamide ligand NTAamide(n-Oct) and the complexation between them were investigated. Using n-octanol as a diluent, NTAamide(n-Oct) demonstrated an excellent selectivity, strong extractability, and high loading capacity for Pd2+ extraction. Combined with the results of single-crystal X-ray diffraction, Fourier transform infrared spectroscopy, electrospray ionization-mass spectroscopy, microcalorimetric titration, and slope analysis, the extracted complexes were determined as [PdL2](NO3)2 and [PdL2][Pd(NO3)4] (where L denotes the NTAamide ligand) in 0.10 and 3.0 mol/L HNO3 solutions, respectively. The extraction model closely depended on the solvation state of Pd2+ in the HNO3 solution. An ion-pair extraction model was proposed and discussed.