簡介：學(xué)號學(xué)號0740150507401505畢業(yè)設(shè)計（論文）外文翻譯（2011屆）屆）外文題目外文題目TRIBOLOGICALINVESTIGATIONOFCAF2NANOCRYSTALSASGREASEADDITIVES譯文題目譯文題目CAFCAF2納米晶體作為潤滑脂添加劑的摩擦學(xué)調(diào)查納米晶體作為潤滑脂添加劑的摩擦學(xué)調(diào)查外文出處外文出處ELSEVIERELSEVIER學(xué)生//////學(xué)院石油化工學(xué)院石油化工學(xué)院專業(yè)班級化工化工//////班校內(nèi)指導(dǎo)教師校內(nèi)指導(dǎo)教師//////專業(yè)技術(shù)職務(wù)專業(yè)技術(shù)職務(wù)高級實驗師高級實驗師校外指導(dǎo)老師校外指導(dǎo)老師無專業(yè)技術(shù)職務(wù)專業(yè)技術(shù)職務(wù)無二○一一年二月一一年二月加入這個燒瓶。這份混合溶液要再另外攪拌2H，而后反應(yīng)混合液逐漸從透明的液體變成不透明的白色懸浮液。然后，通過離心分離以及用乙醇溶液洗滌三次消除殘余的氯離子和銨離子而分離固體，可得到一個白色的固體產(chǎn)品。反應(yīng)結(jié)果收益大概為90。我們假定在離心分離過程中會丟失一些物質(zhì)，這是因為顆粒非常小，而且我們的離心旋轉(zhuǎn)速度必須限定在10000RPM。22摩擦和磨損試驗CAF2納米晶體作為鋰基潤滑脂的一種添加劑，在不同的濃度下其抗磨損和減摩擦特性可通過一個四球摩擦測試儀評估。商業(yè)鋰油脂由中國石油有限公司生產(chǎn)，主要的構(gòu)成成分有90的礦物油,它在1000C的運動黏性系數(shù)為32CS，還有9的鋰羥基硬脂酸鹽以及051抗氧化劑，商業(yè)鋰油脂被用作基地油脂。把CAF2納米晶體加入不同濃度的油脂，然后通過機械攪拌還有用三錕磨碾磨15MIN并且碾磨三次來混合。這個摩擦和磨損試驗在旋轉(zhuǎn)速度為1450RPM（線速度為3338MMIN1）時實現(xiàn)，負(fù)載分別為196，294，392，490以及588N，并且這個試驗持續(xù)30MIN。最高/平均赫茲壓力為3119/2079GPA比294N。最大限度的非占有性負(fù)載根據(jù)與ASTMD2783相似的國家標(biāo)準(zhǔn)法GB14282來決定。球體（?127MM,HRC5961）是由GCR15軸承鋼（AISI52100）制成。使用精確度為±001MM的光學(xué)顯微鏡，包括裝備了四球摩擦測試儀的壓力測量表自動記錄下來的摩擦系數(shù)，來測量三個更低球體的磨損斑直徑。另外的試驗參數(shù)如下周圍環(huán)境溫度為230C，周圍環(huán)境濕度是42。23特性產(chǎn)品的結(jié)晶度和相純度通過X射線粉末衍射儀（XRD）（菲利普，X’PERTMRD）進行分析。合成而來的納米晶體的尺寸和形狀通過透射電子顯微鏡（TEM）（HITACHI,H600,AT100KV）來觀察。樣品就是把包含CAF2納米晶體的少量酒精溶液滴到銅電極上，并且在室溫下烘干而制成的。一個裝備有能量色散光譜EDS的JEM1200EX模型掃描電子顯微鏡SEM被用于分析摩擦表面的形態(tài)和元素分布。XPS分析法應(yīng)用一個PHI5702多功能X射線光電子分光儀揭露摩擦表面元素的化學(xué)狀態(tài)，而其中MGKΑ射線被用作激發(fā)源。在XPS研究中目標(biāo)尺寸是600ΜM。目標(biāo)元素的結(jié)合能由2935EV的通過能量決定，有大約03EV的分解，用雜質(zhì)碳（CLS2846EV）的結(jié)合能量作參考量。作深度剖析，離子噴射帶出3KEV的AR離子。SIO2/SI標(biāo)準(zhǔn)的射速率是02NMS1。盡管這個射速率可能跟以鐵為基準(zhǔn)的化合物的速率不一樣，但過去的成果表明SIO2速率提供了一個合理的表面侵蝕率估計值。3結(jié)果與討論31CAF2納米晶體的特征先進行合成產(chǎn)品的X射線粉末衍射分析（圖1）。XRD圖證明產(chǎn)品是由立方形CAF2納米晶體構(gòu)成。顯示峰值與標(biāo)準(zhǔn)值（111）,（220）,（311）,（400）,（311）和（422）相對應(yīng)，而這組標(biāo)準(zhǔn)值和文學(xué)模型（JCPDFCARDNO870971）匹配得非常好。依據(jù)德拜謝樂公式估計CAF2納米晶體的平均尺寸為6065NM。

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簡介：PROCEEDINGSOFTHE3RDINTERNATIONALMODELICACONFERENCE,LINK?PING,NOVEMBER34,2003,PETERFRITZSONEDITORPAPERPRESENTEDATTHE3RDINTERNATIONALMODELICACONFERENCE,NOVEMBER34,2003,LINK?PINGSUNIVERSITET,LINK?PING,SWEDEN,ORGANIZEDBYTHEMODELICAASSOCIATIONANDINSTITUTIONENF?RDATAVETENSKAP,LINK?PINGSUNIVERSITETALLPAPERSOFTHISCONFERENCECANBEDOWNLOADEDFROMHTTP//WWWMODELICAORG/CONFERENCE2003/PAPERSSHTMLPROGRAMCOMMITTEE?PETERFRITZSON,PELAB,DEPARTMENTOFCOMPUTERANDINFORMATIONSCIENCE,LINK?PINGUNIVERSITY,SWEDENCHAIRMANOFTHECOMMITTEE?BERNHARDBACHMANN,FACHHOCHSCHULEBIELEFELD,BIELEFELD,GERMANY?HILDINGELMQVIST,DYNASIMAB,SWEDEN?MARTINOTTER,INSTITUTEOFROBOTICSANDMECHATRONICSATDLRRESEARCHCENTER,OBERPFAFFENHOFEN,GERMANY?MICHAELTILLER,FORDMOTORCOMPANY,DEARBORN,USA?HUBERTUSTUMMESCHEIT,UTRC,HARTFORD,USA,ANDPELAB,DEPARTMENTOFCOMPUTERANDINFORMATIONSCIENCE,LINK?PINGUNIVERSITY,SWEDENLOCALORGANIZATIONVADIMENGELSONCHAIRMANOFLOCALORGANIZATION,BODILMATTSSONKIHLSTR?M,PETERFRITZSONPETERBEATERANDMARTINOTTERFACHHOCHSCHULESüDWESTFALENINSOESTDLR,GERMANYMULTIDOMAINSIMULATIONMECHANICSANDHYDRAULICSOFANEXCAVATORPP331340FIGURE1SCHEMATICDRAWINGOFEXCAVATORWHERETHEOPERATORISSITTINGITCANROTATEAROUNDAVERTICALAXISWITHRESPECTTOTHECHAINTRACKITALSOHOLDSTHEDIESELENGINE,THEHYDRAULICPUMPSANDCONTROLSYSTEMFURTHERMORE,THEREISABOOM,ANARMANDATTHEENDABUCKETWHICHISATTACHEDVIAAPLANARKINEMATICLOOPTOTHEARMBOOM,ARMANDBUCKETCANBEROTATEDBYTHEAPPROPRIATECYLINDERSFIGURE2SHOWSTHATTHEREQUIREDPRESSURESINTHECYLINDERSDEPENDONTHEPOSITIONFORTHE“STRETCHED”SITUATIONTHEPRESSUREINTHEBOOMCYLINDERIS60HIGHERTHANINTHERETRACTEDPOSITIONNOTONLYTHEPOSITIONBUTALSOTHEMOVEMENTSHAVETOBETAKENINTOACCOUNTFIGURE3SHOWSASITUATIONWHERETHEARMHANGSDOWNIFTHECARRIAGEDOESNOTROTATETHEREISAPULLINGFORCEREQUIREDINTHECYLINDERWHENROTATING–EXCAVATORSCANTYPICALLYROTATEWITHUPTO12REVOLUTIONSPERMINUTE–THEFORCEINTHEARMCYLINDERCHANGESITSSIGNANDNOWAPUSHINGFORCEISNEEDEDTHISCHANGEISVERYSIGNIFICANTBECAUSENOWTHE“ACTIVE”CHAMBEROFTHECYLINDERSWITCHESANDTHATMUSTBETAKENINTOACCOUNTBYTHECONTROLSYSTEMBOTHFIGURESDEMONSTRATETHATASIMULATIONMODELMUSTTAKEINTOACCOUNTTHECOUPLINGSBETWEENTHEFOURDEGREESOFFREEDOMTHISEXCAVATORHASASIMPLERMODELTHATUSESACONSTANTLOADFOREACHCYLINDERANDTHESWIVELDRIVELEADSTOERRONEOUSRESULTSJANSSONETAL1998FIGURE2DIFFERENTWORKINGSITUATIONSFIGURE3EFFECTOFCENTRIFUGALFORCES4LOADSENSINGSYSTEMEXCAVATORSHAVETYPICALLYONEDIESELENGINE,TWOHYDRAULICMOTORSANDTHREECYLINDERSTHEREEXISTDIFFERENTHYDRAULICCIRCUITSTOPROVIDETHECONSUMERSWITHTHEREQUIREDHYDRAULICENERGYATYPICALDESIGNISALOADSENSINGCIRCUITTHATISENERGYEFFICIENTANDUSERFRIENDLYTHEIDEAISTOHAVEAFLOWRATECONTROLSYSTEMFORTHEPUMPSUCHTHATITDELIVERSEXACTLYTHENEEDEDFLOWRATEASASENSORTHEPRESSUREDROPACROSSANORIFICEISUSEDTHEREFERENCEVALUEISTHERESISTANCEOFTHEORIFICEASCHEMATICDRAWINGISSHOWNINFIGURE4,AGOODINTRODUCTIONTOTHATTOPICISGIVENINANON1992THEPUMPCONTROLVALVEMAINTAINSAPRESSUREATTHEPUMPPORTTHATISTYPICALLY15BARHIGHERTHANTHEPRESSUREINTHELSLINELOADSENSINGLINEIFTHEDIRECTIONALVALVEISCLOSEDTHEPUMPHASTHEREFOREASTANDBYPRESSUREOF15BARIFITISOPENTHEPUMPDELIVERSAFLOWRATETHATLEADSTOAPRESSUREDROPOF15BARACROSSTHATDIRECTIONALVALVENOTETHEDIRECTIONALVALVEISNOTUSEDTOTHROTTLETHEPUMPFLOWBUTASAFLOWMETERPRESSUREDROPTHATISFEDBACKANDASAREFERENCERESISTANCETHECIRCUITISENERGYEFFICIENTBECAUSETHEPUMPDELIVERSONLYTHENEEDEDFLOWRATE,THETHROTTLINGLOSSESARESMALLCOMPAREDTOOTHERCIRCUITSIFMORETHANONECYLINDERISUSEDTHECIRCUITBECOMESMORECOMPLICATED,SEEFIGURE5EGIFTHEBOOMREQUIRESAPRESSUREOF100BARANDTHEBUCKETAPRESSUREOF300BARTHEPUMPPRESSUREMUSTBEABOVE300BARWHICHWOULDCAUSEANUNWANTEDFIGURE4SCHEMATICSOFASIMPLELSSYSTEMZ?HEPETERBEATERANDMARTINOTTERMULTIDOMAINSIMULATIONMECHANICSANDHYDRAULICSOFANEXCAVATORTHEMODELICAASSOCIATIONMODELICA2003,NOVEMBER34,2003

簡介：中文中文7358字出處出處EUROPEANJOURNALOFOPERATIONALRESEARCH,1997,1013419429供應(yīng)鏈合作伙伴關(guān)系運籌學(xué)的機遇供應(yīng)鏈合作伙伴關(guān)系運籌學(xué)的機遇MICHAELJMALONI,WCBETON摘要摘要最近日趨成熟的許多概念性文獻都集中研究供應(yīng)鏈伙伴關(guān)系。理論上說，在供應(yīng)鏈伙伴關(guān)系內(nèi)部，各成員之間傳統(tǒng)的競爭性障礙已經(jīng)緩和，變成互利關(guān)系，從而使信息流增加，不穩(wěn)定性減少，使得供應(yīng)鏈產(chǎn)生更大效益。有關(guān)供應(yīng)鏈的概念性文獻十分廣泛，但很少有研究人員就供應(yīng)鏈問題進行更深入的分析性研究。本論文將從定性的概念性和分析性運籌學(xué)角度對供應(yīng)鏈研究做一綜述。供應(yīng)鏈整合的日趨重要對運籌學(xué)提出了挑戰(zhàn)，要求其更加關(guān)注供應(yīng)鏈建模，并且運籌學(xué)研究者將會有許多機會為如今的供應(yīng)鏈研究提供證據(jù)。關(guān)鍵字關(guān)鍵字采購；供應(yīng)鏈管理；合作關(guān)系；物流系統(tǒng)；物流建模；環(huán)境問題；運籌學(xué)1引言引言過去二十年來，經(jīng)驗豐富需求更大的消費者使得歐美的產(chǎn)品制造公司面臨日益增強的全球競爭。歐美公司的產(chǎn)品制造能力一旦領(lǐng)先世界，便會陷入低成本高質(zhì)量的競爭，這是由于太平洋沿岸公司引進了新型現(xiàn)代生產(chǎn)觀念，以獲得更嚴(yán)格的管制和更流暢的制造過程。在其示例性的變化背后，環(huán)太平洋公司在減少交訂貨時間和成本的同時能夠提高產(chǎn)品質(zhì)量和生產(chǎn)率，歐美公司不得不對他們自己的生產(chǎn)過程進行重新的考慮和設(shè)計。最近研究表明，歐美公司在未來的20年內(nèi)將會受到更大的挑戰(zhàn)，之后許多文獻都嘗試將環(huán)太平洋公司的產(chǎn)品制造觀念運用于歐美產(chǎn)品加工過程。現(xiàn)代制造業(yè)觀念使得買方和供應(yīng)方之間的關(guān)系發(fā)生了變革。傳統(tǒng)的供應(yīng)鏈關(guān)系是由純粹的競爭導(dǎo)致的，但對于很多成功的亞洲公司來說，它已經(jīng)由敵對關(guān)系演變?yōu)槌墒斓墓?yīng)鏈合作伙伴關(guān)系。供應(yīng)鏈伙伴關(guān)系，也稱戰(zhàn)略聯(lián)盟，是指位于供應(yīng)渠道中的兩個獨立的實體間為達到特定的目的和利益而組成的關(guān)系。建立該關(guān)系的目的是通過降低總成本，減少供應(yīng)鏈上的庫存，增加信息共享來提高各渠道成員的公司資本和執(zhí)行能力。制造商并不是只關(guān)心價格，他們還希望供應(yīng)商能與他們合作，一起提供更好的服務(wù)，科技創(chuàng)新和產(chǎn)品設(shè)計。美國的克萊斯勒公司就是一個變革的例子，該公司已經(jīng)成為與供應(yīng)商發(fā)展伙伴關(guān)系的領(lǐng)頭羊。當(dāng)克萊斯勒團隊設(shè)計出一條新的LH線（道奇勇士，鷹型轎車，君王）以及新的緊湊型轎車（NEON），盡管供應(yīng)商有限，但超過70來自于外購，為實現(xiàn)這一供應(yīng)鏈伙伴關(guān)系，克萊斯特邀請了一些重要的供應(yīng)商見證了產(chǎn)品制造的早期過程，并在設(shè)計階段之前就選擇供應(yīng)商，為其新型轎車實際事先獲得95的零件供應(yīng)。這樣一來，就省去了競爭性的競標(biāo)環(huán)節(jié)。和環(huán)太平洋的競爭對象一樣，克萊斯特的一些供應(yīng)鏈伙伴完全有責(zé)任開發(fā)自身，并與其他副承包商一起開發(fā)零件。最終，原先需要五至六年完成的LH線，只需39個月就完成了，而NEON僅僅31個月就被開發(fā)出來了。關(guān)于提高供應(yīng)鏈伙伴關(guān)系的概念性文獻一直很多，而這些研究對于伙伴關(guān)系的未來和效果持非常樂觀的態(tài)度，大多數(shù)文獻集中于朝相關(guān)供應(yīng)聯(lián)盟的轉(zhuǎn)變，以及實施成功的伙伴關(guān)系所需的重要因素。所期待的結(jié)果就是一種互利雙贏的伙伴關(guān)系，并形成一種協(xié)作式的、整體效益大于部分的供應(yīng)鏈。最終用戶有望在更短時間內(nèi)獲得質(zhì)量更高、成本更低的價值產(chǎn)品。隨著產(chǎn)業(yè)繼續(xù)實施供應(yīng)鏈伙伴關(guān)系，已經(jīng)產(chǎn)生了眾多有關(guān)設(shè)計、實施和控制供應(yīng)鏈的研究機會。本論文既回顧了關(guān)于供應(yīng)鏈伙伴關(guān)系的演變過程及其重要性的概念性物流文獻，又運籌學(xué)范疇的缺點。因此對運籌學(xué)研究人員提出了測試和豐富當(dāng)前供應(yīng)鏈研究基礎(chǔ)的挑戰(zhàn)。運籌學(xué)建模將有望提高設(shè)計、實施以及供應(yīng)鏈伙伴關(guān)系在各產(chǎn)業(yè)的普及。2傳統(tǒng)的采購傳統(tǒng)的采購公司采取大膽的措施打破內(nèi)部和相互之間的障礙，緩和不確定性，加強對供應(yīng)和分銷渠道的控制。過去幾十年內(nèi)，大多數(shù)公司進行了內(nèi)部功能整合，而目前需要與供應(yīng)商和消費者進行外部整合（圖1）。供應(yīng)鏈合作關(guān)系縮短了買方與供應(yīng)商之間的差距，引導(dǎo)制造商在供應(yīng)商更少的基礎(chǔ)上進行聯(lián)需的典型的600700個供應(yīng)商，他們的LH線只需近200個供貨商。正如一個公司在內(nèi)化合法供應(yīng)商之前必須依賴更少的供應(yīng)商，大量減少供應(yīng)商數(shù)量的目標(biāo)阻止了供應(yīng)商結(jié)成聯(lián)盟。3供應(yīng)商合作關(guān)系供應(yīng)商合作關(guān)系通過減少供應(yīng)商基礎(chǔ)，制造者將會利用與供應(yīng)商的伙伴關(guān)系。哈佛商學(xué)院的研究結(jié)果表明，美國在國際市場上的競爭力下降的一個關(guān)鍵原因來源于對供應(yīng)商關(guān)系等無形利益的投資減少。傳統(tǒng)上，驅(qū)動美國公司成功的基礎(chǔ)在于自治，并把競爭視為一個維護歐美公司優(yōu)勢的進化機制的維護者。美國的長遠(yuǎn)計劃是獨立的，并為確保隱私的企業(yè)信息付出了很大的努力。然而，最近幾十年來，許多歐美公司已經(jīng)意識到了與其他公司共享技術(shù)、信息、以及共同計劃的好處。商業(yè)研究人員也表示，這不僅是一種更開放的相關(guān)態(tài)度，而且對于保持公司競爭優(yōu)勢也是很重要的。概念性供應(yīng)鏈文獻幾乎只關(guān)注消費者滿意度最大化。因為這種垂直的關(guān)系涉及到長遠(yuǎn)獨立的規(guī)劃和運營，供應(yīng)鏈伙伴關(guān)系的概念使得整個產(chǎn)業(yè)都發(fā)生了轉(zhuǎn)型。根據(jù)麥克尼爾，以離散的實體運行是不可能的，但是，盡管幾乎沒有公司是完全離散運營的，傳統(tǒng)的西方經(jīng)營方式采用的是離散的而不是相關(guān)的經(jīng)營策略，正如表1所顯示的，企業(yè)間的相關(guān)主義力求遠(yuǎn)離離散交易的觀點，打破傳統(tǒng)的企業(yè)間障礙。公司團結(jié)起來，共享技術(shù)、信息和計劃，從而降低不確定性，增強控制。最終，各方能從合作中獲得利潤。NIEDERKOFLER1991，RING，VANDEVEN1992,1994，BERGQUIST及其他1995就戰(zhàn)略伙伴進行了概述。31供應(yīng)鏈伙伴關(guān)系供應(yīng)鏈伙伴關(guān)系歐美公司將戰(zhàn)略性的買方與供應(yīng)商伙伴關(guān)系視為環(huán)太平洋供應(yīng)鏈過程取得成功的根本動力，開始效仿這些供應(yīng)商聯(lián)盟。盡管亞洲公司并不對轉(zhuǎn)向供應(yīng)商伙伴關(guān)系負(fù)完全責(zé)任，F(xiàn)ARMER認(rèn)為，由于原材料短缺，石油危機，政府價格控制，以及供應(yīng)商態(tài)度的普遍變化，即將會出現(xiàn)許多供應(yīng)商聯(lián)盟，這一觀點的成功主要可由太平洋沿岸驗證。當(dāng)代制造業(yè)的提高需要供應(yīng)鏈伙伴關(guān)系形成的嚴(yán)格控制，越來越多的證據(jù)表明，西方公司已經(jīng)開始實施這種相關(guān)戰(zhàn)略。表2傳統(tǒng)供應(yīng)和伙伴供應(yīng)的對比傳統(tǒng)與供應(yīng)商的關(guān)系供應(yīng)鏈的伙伴關(guān)系以價格為選擇供應(yīng)商的原則多重的選擇標(biāo)準(zhǔn)短期的合約關(guān)系長期的伙伴關(guān)系以競價為主以供應(yīng)商的價格為考慮大量的供應(yīng)商數(shù)目少許的供貨商數(shù)目信息不共享信息共享供貨有問題時由供應(yīng)商自行解決有問題時相互合作解決一開始，要涉及供應(yīng)商，首先要將其納入跨職能的采購團隊。TRENTANDMONCZKA1994認(rèn)為這些團隊的建立將會提高供應(yīng)鏈的效力。然而，供應(yīng)聯(lián)盟的范疇不止這一點，合作各方的交流更相關(guān)，形成一種相互依賴的深入的關(guān)系，從而使彼此獲利。供應(yīng)伙伴關(guān)系強調(diào)的是一種直接、長期的協(xié)作，鼓勵共同計劃和解決問題。表2展示了與傳統(tǒng)思維相比，形成供應(yīng)伙伴關(guān)系的重要因素。32供應(yīng)伙伴關(guān)系的優(yōu)點供應(yīng)伙伴關(guān)系的優(yōu)點許多企業(yè)通過收購尋求縱向整合，以掌握供應(yīng)商專業(yè)知識，但MACBETH和FERGUSON1994認(rèn)為無需所有制和艱巨的退出壁壘，伙伴關(guān)系也能提供類似的利潤。供應(yīng)商能夠從更高的產(chǎn)品質(zhì)量中獲利，并通過規(guī)模經(jīng)濟效益、減少管理和切換、流程整合、過程協(xié)調(diào)以及數(shù)量折扣來降低交易成本。此外，市場對于供應(yīng)商的需求穩(wěn)定性以及買方的供應(yīng)穩(wěn)定性會增強這種關(guān)系。SCOTT和WESTBROOK1991只出了一些制造過程中的其他優(yōu)點，其中包括安裝時間的減少、流程設(shè)計圖的改進、產(chǎn)品設(shè)計的改善、數(shù)

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ARIOUSMALIGNANCIESGLIOBLASTOMABRAINTUMOURSEXHIBITFGFR1KINASEDOMAINGAINOFFUNCTIONMUTATIONS38,ANDFGFR1ISABNORMALLYACTIVATEDCRANIOSYNOSTOSISTHISCONDITIONRESULTSFROMTHEPREMATURECLOSUREOFSUTURESOFADEVELOPINGSKULLBEFORETHECOMPLETIONOFBRAINGROWTHTHEBRAINCONTINUESTOGROWINAREASOFTHESKULLWHERESUTURESHAVENOTCLOSED,LEADINGTOAMALFORMEDCRANIUMAPERT’SSYNDROMEONEOFTHEMOSTCOMMONCRANIOSYNOSTOSISSYNDROMESTHATEXHIBITSSEVERESYNDACTYLYDIGITFUSIONOFTHEHANDSANDFEETAPERT’SSYNDROMEISOFTENASSOCIATEDWITHVISCERALABNORMALITIESOFTHECARDIOVASCULAR,RESPIRATORYANDUROGENITALSYSTEMSOSTEOGLOPHONICDYSPLASIAABONEDISORDERPRESENTINGWITHDWARFISM,VERTEBRALFRAGILITY,CRANIOSYNOSTOSISANDFAILURETOTHRIVETHETERMOSTEOGLOPHONICREFERSTOTHE‘HOLLOWEDOUT’APPEARANCEOFTHEMETAPHYSESINXRAYS,WHICHARETHEGROWTHZONESOFLONGBONESPFEIFFER’SSYNDROMEACRANIOSYNOSTOSISDISORDERTHATCANALSOPRESENTWITHPOLYDACTYLYGLIOBLASTOMAANAGGRESSIVETUMOURDERIVEDFROMGLIALCELLSTHATEXHIBITSHIGHLEVELSOFNEOVASCULARIZATIONMODULATORSOFFGFSIGNALLINGFGFBINDINGPROTEINFGFBPISACARRIERPROTEIN27THATACTIVATESFGFSBYRELEASINGTHEMFROMTHEEXTRACELLULARMATRIX,WHERETHEYAREBOUNDBYHSGAGS28FGFBPHASBEENSHOWNTOINCREASEFGF2DEPENDENTPROLIFERATIONOFFIBROBLASTCELLS29ANDMAYHAVEANIMPORTANTROLEINTHEDEVELOPMENTOFSOMECANCERS30OTHERACTIVATORSOFFGFSIGNALLINGINCLUDEFIBRONECTINLEUCINERICHTRANSMEMBRANEPROTEIN3FLRT3,WHICHFACILITATESFGF8ACTIVITYTHROUGHTHEMAPKPATHWAY31THESPROUTYFAMILYOFPROTEINSPLAYANIMPORTANTPARTININHIBITINGRECEPTORTYROSINEKINASERTKSIGNALLINGANDWEREFIRSTDISCOVEREDASINHIBITORSOFFGFSINDROSOPHILAMELANOGASTER32FGFSIGNALLINGACTIVATESSPROUTYPROTEINS,WHICHCANTHENINTURNINHIBITFGFSTIMULATIONOFTHEMAPKPATHWAYBYINTERACTINGWITHGRB2GROWTHFACTORRECEPTORBOUNDPROTEIN2,SOS1ORRAF1REF33MKP3MAPKPHOSPHATASE3ISANOTHERGENERALINHIBITOROFRTKSIGNALLINGTHATALSOIMPINGESONFGFACTIVITYBYDEPHOSPHORYLATINGEXTRACELLULARSIGNALREGULATEDKINASEERK34SEFISASPECIFICINHIBITOROFFGFSTHATCANFUNCTIONATMULTIPLEPOINTSALONGTHESIGNALLINGPATHWAYTOATTENUATESIGNALLING34FGFRPATHOPHYSIOLOGYANDTHERAPYGERMLINEGAINOFFUNCTIONMUTATIONSINFGFRSARERESPONSIBLEFORVARIOUSDISEASES,SUCHASCRANIOSYNOSTOSIS,DWARFINGSYNDROMESANDCANCERMOSTOFTHEFGFRMUTATIONSARELIGANDINDEPENDENT,BUTAFEWSUCHASSER252TRPANDPRO253ARGINTHEECTODOMAINOFFGFR2MANIFESTONLYDURINGLIGANDBINDINGTHESEMUTATIONSCAUSEAPERT’SSYNDROMEBYENHANCINGLIGANDBINDINGAFFINITYANDPROMOTINGTHEBINDINGOFINAPPROPRIATELIGANDS35,278–280REMARKABLY,MANYOFTHEGERMLINEMUTATIONSTHATCAUSESKELETALSYNDROMESALSOCONTRIBUTE,THROUGHSOMATICMUTATIONS,TOTHEDEVELOPMENTOFCANCERFURTHERMORE,MUTATIONSINFGFR1–FGFR3OFTENOCCURINHOMOLOGOUSRESIDUESANDACCOUNTFORMULTIPLEPATHOLOGIESFIGURE1|STRUCTURALFEATURESOFFIBROBLASTGROWTHFACTORSFGFSA|FGF1,SHOWINGITS12ANTIPARALLELΒSHEETSANDAMINOANDCARBOXYLTERMINIB|THE18FGFS,GROUPEDACCORDINGTOSUBFAMILYTHESEQUENCEALIGNMENTINTHEREGIONOFTHEDIVERGENTNTERMINUSPROXIMALTOTHEΒTREFOILCOREISGIVENTHEΒ1STRANDOFFGF1ISPROVIDEDTOINDICATETHELIMITOFTHENTERMINUSC|FGF19SUPERIMPOSEDONTOFGF2FROMTHEFGF2–FGFRECEPTOR1–HEPARINTERNARYSTRUCTUREPROTEINDATABANKFGF2ANDFGF19ARERENDEREDASRIBBONSANDHEPARINISSHOWNASSTICKSOXYGENRED,NITROGENBLUE,CARBONBEIGE,ANDSULPHURGREENATOMSARESHOWNTHECOREREGIONSOFBOTHLIGANDSARECOLOUREDGREY,ANDTHEHEPARINBINDINGREGIONSOFFGF2ANDFGF19ARECOLOUREDCYANANDORANGE,RESPECTIVELYHEPARINFROM1FQ9CLASHESWITHTHERIDGESINTHEHEPARINBINDINGREGIONOFFGF19TOELIMINATETHESECLASHES,HEPARINMUSTTRANSLOCATEAWAYFROMFGF19BUT,INDOINGSO,CRUCIALCONTACTSBETWEENHEPARINANDTHEFGF19BACKBONECANNOTBEMADETHEWEAKENEDHEPARINBINDINGOBSERVEDINTHEFGF19SUBFAMILYMEMBERSISRESPONSIBLEFORTHEIRENDOCRINEBEHAVIOURREVIEWSNATUREREVIEWS|DRUGDISCOVERYVOLUME8|MARCH2009|237?2009MACMILLANPUBLISHERSLIMITEDALLRIGHTSRESERVED

簡介：中文中文3825字出處出處KRISTMUNDSDóTTIRT,JóNSDóTTIRE,?GMUNDSDóTTIRHM,ETALSOLUBILIZATIONOFPOORLYSOLUBLELICHENMETABOLITESFORBIOLOGICALTESTINGONCELLLINESJEUROPEANJOURNALOFPHARMACEUTICALSCIENCES,2005,245539543不溶性地衣代謝產(chǎn)物的增溶作用在細(xì)胞系的生物學(xué)測試不溶性地衣代謝產(chǎn)物的增溶作用在細(xì)胞系的生物學(xué)測試摘要摘要荔枝素縮酚酸和富馬原島衣酸縮酚酸環(huán)醚，分別是從珊瑚枝屬的高山柳葉菜地衣和冰島地衣屬提取出來的，分別被選做為不溶性天然化合物的原型，以方便在藥理模型中的測試。增溶劑在之前就被認(rèn)定是做為從無毒性走向一個惡性白血?。↘562）細(xì)胞株和氧芴地衣代謝物（）地衣酸溶解研究中使用的縮酚酸及縮酚酸環(huán)醚的反增生性活動的測試。環(huán)糊精衍生物是之前發(fā)現(xiàn)的最適合增溶的地衣化合物，已經(jīng)確認(rèn)在富馬原島衣酸的溶解度上有了最大的提高，從水中003MG/ML到898MG/ML在10的2羥丙基Β環(huán)糊精（HPΒCD），提高了將近300倍。隨后,地衣化合物包括（）地衣酸，溶解在10的HPΒCD中，測試在3種惡性的人類細(xì)胞系T47D（胸腺），PANC胰腺和PC3（前列腺）的標(biāo)準(zhǔn)細(xì)胞增殖實驗。荔枝素和富馬原島衣酸沒有展現(xiàn)出有反增殖影響，但是地衣酸可以有效的對抗所有測試細(xì)胞系和半數(shù)效應(yīng)濃度值4382ΜG/ML。在本實驗中使用的無毒的增溶劑可以證明其他可溶性就差的天然產(chǎn)品的藥理學(xué)測試。?2005ELSEVIERPV，保留最終解釋權(quán)。關(guān)鍵詞關(guān)鍵詞地衣代謝物；溶解度；細(xì)胞系；富馬原島衣酸；荔枝素；地衣酸。11介紹介紹冰島地衣中的一些次級代謝產(chǎn)物在人類惡性細(xì)胞系測試中展現(xiàn)了可喜的反增殖結(jié)果。相同原料的代謝產(chǎn)物在無毒溶劑中的進一步測試是存在的但是經(jīng)常被不溶性的所阻礙。許多方法是可以試著去增加不溶性物質(zhì)的溶解度，比如使用助溶劑，表面活性劑，有機絡(luò)合劑。然而這些方法必須是對培養(yǎng)基中的細(xì)胞無害的溶劑系統(tǒng)。在先前研究地衣代謝物（）地衣酸（圖1）中，氧芴衍生物作為原型的目的是找到一個既能夠溶解地衣酸，同時不會對細(xì)胞系的測試產(chǎn)生影響的不溶于水的天然產(chǎn)物。各種溶劑和絡(luò)合劑的直接產(chǎn)物是用來在人類白血病細(xì)胞K562標(biāo)準(zhǔn)細(xì)胞增殖實驗中的測試。大部分的化合物是有毒的，除了聚乙二醇400（PEG400）和2羥丙基Β環(huán)糊精絡(luò)合劑（HPΒCD）。地衣酸的反增生活性可以證明使用PEG400和HPΒCD的半數(shù)有效濃度47ΜG/ML，但是只有后者給出了滿意的溶解度。2羥丙基Β環(huán)糊精因此被作為一種增溶劑，因為它同時滿足溶解度以及對細(xì)胞測試的無毒性。地衣酸在每日攝取100200MG劑量時會引發(fā)肝中毒。除了氧芴衍生物比如地衣酸，地衣類的次級代謝產(chǎn)物有很大數(shù)量的縮酚酸和縮酚酸環(huán)醚的化學(xué)分類。兩者都是通過芳香羧酸的酯化反應(yīng)形成的單位。除了酯鍵和含有一個分子內(nèi)氧橋的縮酚酸環(huán)醚。許多這種化合物在地衣類是結(jié)構(gòu)獨特的，很值得去進行藥理測試。然而很多時候他們的溶解性很差。目前調(diào)查的目標(biāo)是雙重的，首先是選擇一個說溶性很差縮酚酸和縮酚酸環(huán)醚的典型，并且在使用之前找到的對細(xì)胞系毒性很小的溶劑和絡(luò)合劑時能夠明顯提高他們?nèi)芙舛?。分別選中了從冰島珊瑚枝屬高山柳葉菜中提取的荔枝素和從冰島衣多毛屬提取的富馬原島衣酸。其次是在3中人類惡性為6的10HPΒCD溶解度很低，但是在PH為8時，有更高的溶解度00055MG/ML。盡管PH為8的荔枝素溶解度比PH為74的生理的高，但是后者是選擇作為細(xì)胞實驗的。由于荔枝素在HPΒCD中的溶解度很小，所以嘗試去選擇HPΓCD增加溶解度。Γ環(huán)糊精的中心空腔比Β環(huán)糊精的要大，因此它可能使地衣化合物的溶解度更高。但是，這并非如此。圖3顯示的是環(huán)糊精濃度在PH為74的荔枝素的溶解度。溶解度的增加與增溶劑濃度做了一個函數(shù)，但是還是有很小的不同在后面得到的兩個環(huán)糊精和HPΓCD在高得濃度測試中相對要好。3232增溶劑對富馬原島衣酸溶解度的影響。增溶劑對富馬原島衣酸溶解度的影響。富馬原島衣酸在水中的溶解度是00325MG/ML，在PH為4時溶解度是00069MG/ML，并且隨著PH的增加溶解度也在增長，在PH為74時，溶解度是283MG/ML。在同時使用PEG400和丙二醇時，富馬原島衣酸的溶解度要比只有水的時候要好，但是由于在這些溶液中的化合物的分解是通過HPLC測量的，所以它不能反應(yīng)溶解度。富馬原島衣酸的溶解度在PH為74的10的HPΒCD中是898MG/ML。分解在環(huán)糊精溶液中可能是看不到的，因為一部分富馬原島衣酸的很適合非極性的環(huán)糊精空腔并可以從外界環(huán)境中保護它。3333地衣化合物對細(xì)胞吸收胸苷的影響。地衣化合物對細(xì)胞吸收胸苷的影響。將地衣酸、荔枝素和富馬原島衣酸三種地衣化合物溶解在10的HPΒCD溶液中，并分別在PANC1、T47D和PC3的PH為74的細(xì)胞系中進行測試。松蘿酸在溶劑濃度為10ΜL/ML中抑制PANC1的半數(shù)有效濃度是43ΜG/ML，與之相比松蘿酸對K562的半數(shù)有效濃度是47ΜG/ML。松蘿酸抑制T47D的半數(shù)有效濃度是29ΜG/ML，抑制PC3的半數(shù)有效濃度是相對高的82ΜG/ML。計算得到這個半數(shù)有效濃度對溶劑有直接的影響。HPΒCD這個增溶劑對PC3和PANC1沒有明顯的作用，但是T47D是更加敏感的，而且在有效的劑量范圍內(nèi)對胸苷的吸收有一個明顯的3080的減少。荔枝素對T47D的溶劑和溶解度的抑制作用就像那個是很有限的，也是因此決定不在其他細(xì)胞表面進行試驗。富馬原島衣酸對T47D和PANC1并沒有一個很好的抑制作用。44討論。討論?，F(xiàn)在溶解度研究是選擇最好的使用溶劑，并且它有很小的溶解度，而且還是在地衣類中是廣泛分布的。盡管它們相對其他地衣代謝物相對豐度是很高的，這些化合物在藥理的觀點內(nèi)從未收到應(yīng)有的重視。先前的工作已經(jīng)確定了在細(xì)胞培養(yǎng)中的適合的增溶劑丙二醇、PEG400、HPΒCD。HPΒCD是已經(jīng)發(fā)現(xiàn)的有增加氧芴衍生物地衣酸抑制惡性細(xì)胞系測試的溶解度（KRISTMUNDSDOTTIRETAL,2002）在試圖使用增溶的化合物去增加及其不佳溶解度的縮酚酸衍生物荔枝素和縮酚酸環(huán)醚衍生物富馬原島衣酸后，發(fā)現(xiàn)縮酚酸環(huán)醚比縮酚酸更容易溶解。荔枝素溶解度的增加順序是無HPLC在水中檢測的HPLC使用HPΒCD和HPΓCD。這種增加不能足夠的曾明明顯的反增生實驗，荔枝素也不能證明是及其困難增溶的候選物。荔枝素在細(xì)胞增長方面與它的溶劑相比不能引起明顯的減少，因此不可能做出任何假設(shè)在荔枝素的反增生反應(yīng)是由于它的很差的溶解性。另一方面富馬原島衣酸在水中的溶解度從003MG/ML增加到了在10HPΒCD的898MG/ML，因此具有更多剛性環(huán)的富馬原島衣酸比荔枝素更適合環(huán)糊精空腔。除了增加溶解度，HPΒCD溶液也可以增加富馬原島衣酸的穩(wěn)定性。大概延胡索酸酯可以保護環(huán)糊精復(fù)合物的水解，由于

簡介：中文中文3090字出處出處SHIRAZIMPN,SHAMSP,BAHRAMIMBIOSTRATIGRAPHYANDPALEOECOLOGYOFMAASTRICHTIANSEDIMENTSINTHEZAGROSBASIN,IRANJACTAGEOLOGICASINICAENGLISHEDITION,2013,87513871395伊朗扎格羅斯盆地晚白堊世馬斯特里赫特期沉積物的伊朗扎格羅斯盆地晚白堊世馬斯特里赫特期沉積物的生物地層學(xué)及古生態(tài)學(xué)研究生物地層學(xué)及古生態(tài)學(xué)研究MAHNAZPARVANEHNEJADSHIRAZI,PEGAHSHAMS,MOHAMMADBAHRAMI摘要為研究GURPI群的巖石地層學(xué)和生物地層學(xué)，在位于伊朗西南，沿SHIRAZ北北西向?qū)ν戆讏资赖貙舆M行了劃分。該群主要由頁巖和灰綠色泥灰?guī)r、石灰?guī)r、棕色砂巖粉砂巖互層構(gòu)成，并在研究區(qū)出露160M的厚層。按一定間隔規(guī)則取樣，發(fā)現(xiàn)了14個種屬16種生活在深海的以浮游為主的有孔蟲類，這些指示了該地層是在馬斯特里斯赫特期形成的。為弄清該群形成時的古生態(tài)學(xué)變化，對諸如水位、鹽度、沉積作用過程中氧氣的變化等重要的生態(tài)學(xué)因素做了分析測試。該群有孔蟲目的密度由下而上呈現(xiàn)遞減，然而浮游有孔蟲的比率相對于深海有孔蟲有所增加，并且淺水生物比例也在增加。這些變化都指示該群由下至上在水深、溫度、鹽度及含氧量等方面各自有著增加或減少的趨勢。關(guān)鍵詞生物地層學(xué)；浮游/深海有孔蟲類；古生態(tài)學(xué)；中生代；伊朗一、簡介GURPI群形成于扎格羅斯褶皺的中心，位于伊朗西南的KHUZESTAN、LORESTAN、FARS三個省份，并歸為扎格羅斯盆地?！癎URPI”指的是位于KHUZESTAN省的GURPI山脈。位于LALI油井北面和MASJEDSOLEIMAN城北東方向的屬于GURPI山脈的一處斷面，是由320米粘土質(zhì)石灰?guī)r和顏色由灰變藍的泥質(zhì)頁巖構(gòu)成（JAMESANDWYND，1965）。這也被稱為DEZAKMARL或者GLOBIGERINAMARL，包含了GURPI組和PABDEH組。在扎格羅斯山脈的大片區(qū)域里，GURPI組由泥灰?guī)r和由灰變藍的頁巖及薄層泥質(zhì)石灰?guī)r互層構(gòu)成；這些沉積物被高度侵蝕，表面有蝕痕。在內(nèi)部的FARS地區(qū)，GURPI組漸漸被TARBUR組的石灰?guī)r相所代替（MOTIEI，1994）。盡管有報道稱GURPI組與下伏的ILAM組是整合接觸，但在界限處發(fā)現(xiàn)的變化的相可能是低程度的平行不整合甚至是不整合的標(biāo)志。在某些地區(qū)，ILAM組并不存在并且GURPI組在SARVAK組之上覆蓋。GURPI組的上層界限存在不同種類的覆蓋層。在LORESTAN省，GURPI組其上為PABDEH組的紫色頁巖，二者為不整合接觸。GURPI組并不總是出露完全，比如，在FARS的內(nèi)陸地區(qū)，GURPI組較低的部分是SANTONIAN而較高的部分是MAASTRICHTIAN（AGHANABATI，2004）。本研究旨在弄清GURPI組的上層界限。為此，貫穿整個組進行了一定間隔的取樣工作。本次研究的目的是描述GURPI組的生物地層特征和古生態(tài)特點。在成果中，也涉及了一些比如微觀相、有孔蟲目的地層學(xué)部分。圖1研究區(qū)地理位置，ZAGROS盆地內(nèi)東北東向SHIRAZ，伊朗南西向三、資料與方法研究區(qū)位于ZAGROS盆地內(nèi)，它是在古生代非洲東北部大陸邊緣上形成的，在SHIRAZ城的東北東向，距離大約90KM。從SHIRAZ到MARVDASHT的路是進入

簡介：XXX本科畢業(yè)論文題目題目上市公司或有事項會計信息披露問題研究系別經(jīng)濟系專業(yè)會計學(xué)學(xué)生姓名XXX學(xué)號XXX指導(dǎo)教師XXX職稱講師2015年4月30日XXX畢業(yè)論文任務(wù)書學(xué)生姓名XXX學(xué)號XXX專業(yè)班級會計學(xué)五班指導(dǎo)教師XXX職稱講師單位XXX畢業(yè)論文題目上市公司或有事項會計信息披露問題研究畢業(yè)論文主要內(nèi)容和要求畢業(yè)論文主要內(nèi)容和要求主要內(nèi)容主要內(nèi)容本文運用會計學(xué)相關(guān)理論，采用理論和案例相結(jié)合的方法，通過以我國多家上市公司為對象，對其進行數(shù)據(jù)整理及分析，總結(jié)或有事項會計信息披露時存在的問題，并從審計的視角對上市公司提出一系列改進措施和完善建議。從而為上市公司提高經(jīng)濟效益、優(yōu)化資源配置，實現(xiàn)企業(yè)戰(zhàn)略目標(biāo)進行一系列的探索。要求要求論文撰寫要求思路清晰、內(nèi)容充實、論點明確，論據(jù)充分，論證嚴(yán)密，語言通順。撰寫論文前應(yīng)首先閱讀相關(guān)的研究資料，掌握學(xué)術(shù)前沿動態(tài)，對相關(guān)理論著作要很好的把握，提高理論水平及思想深度。根據(jù)開題報告和老師提出的意見對論文提綱進行修改，確定大綱后認(rèn)真撰寫畢業(yè)論文。撰寫論文結(jié)束后要根據(jù)老師的修改意見，認(rèn)真反復(fù)的修改論文，并按照要求參加畢業(yè)論文的答辯，嚴(yán)格按照論文進度安排進行論文的寫作。論文的格式、字?jǐn)?shù)等撰寫方面的要求參照XXX畢業(yè)論文（設(shè)計）撰寫規(guī)范。畢業(yè)論文主要參考資料畢業(yè)論文主要參考資料1張香花對新或有事項準(zhǔn)則利弊分析及當(dāng)代企業(yè)應(yīng)對策略的研究J企業(yè)研究,2013,0889902謝葦或有事項中虧損合同之會計處理J財會月刊,2013,05253張九菊或有事項披露中存在的問題與思考J綠色財會,2013,0140424饒育蕾,王建新,蘇燕青上市公司盈余信息披露是否存在時機擇基于投資者有限注意的實證分析J管理評論,2012,121461555朱笑笑會計基礎(chǔ)理論在或有事項具體準(zhǔn)則的應(yīng)用J中國證券期貨,2012,111191206黃文林,蔣德啟或有事項準(zhǔn)則的理論及應(yīng)用分析J商業(yè)經(jīng)濟,2012,0221247邱永芳或有事項的核算技巧J四川有色金屬20040433358周超群上市公司或有事項信息披露研究J新西部下旬理論,2012,0660619戴玉剛我國上市公司或有事項披露問題研究J合作經(jīng)濟與科技,2013,08858610田玉蘭我國上市公司或有事項的會計信息披露研究J金融理論與教學(xué),2014,02535611張子鍵上市公司或有事項披露情況及完善建議J財會月刊,2010,11222412IASB“INTERNATIONALACCOUNTINGSTANDARDNO37PROVISIONS,CONTINGENTLIABILITIESANDCONTINGENTASSETS“,2010132157

簡介：THEEFFECTSOFPRIORINVOLVEMENTANDACCOUNTABILITYONASSETIMPAIRMENTDECISIONSRANDALLWRENTFRONOVASOUTHEASTERNUNIVERSITYRENTFROHUIZENGANOVAEDUABSTRACTTHISSTUDYEXAMINESWHETHERLONGLIVEDASSETIMPAIRMENTDECISIONSAREBIASEDWHENTHEDECISIONMAKERWASALSOINVOLVEDINTHEORIGINALDECISIONTOINVESTINTHEASSETINADDITION,THESTUDYTESTSWHETHERACCOUNTABILITYFORIMPAIRMENTDECISIONSATTENUATESBIASINTHEJUDGMENTSMADEBYINDIVIDUALSWHOWEREINVOLVEDINTHEINVESTMENTDECISIONTHETHEORETICALBASESFORTHESTUDY’SRESEARCHQUESTIONANDHYPOTHESISCOMEFROMTHEACCOUNTABILITYANDESCALATIONOFCOMMITMENTLITERATURESASWELLASAPSYCHOLOGICALTHEORYPREVIOUSLYUNTESTEDINTHEACCOUNTINGDOMAIN,THECATASTROPHETHEORYOFATTITUDESCTATHESTUDY’SFINDINGSSUGGESTTHATCTAMAYHAVEPOTENTIALTOEXPLAINCERTAINBEHAVIORSOFACCOUNTANTSFURTHERMORE,ACCOUNTABILITYAPPEARSTOMITIGATEBIASSTEMMINGFROMPRIORINVOLVEMENTINTHEINVESTMENTDECISIONFIVEYEARPERIODTHEPARTICIPANTSASSESSEDTHEPROBABILITYTHATTHEASSETSOFTHEENTERTAINMENTCOMPLEXWEREIMPAIREDATTHEENDOFEACHYEARINTHEFIVEYEARPERIODTHERESULTSOFTHESTUDYSUGGESTTHATACCOUNTABILITYATTENUATEDBIASESRESULTINGFROMPRIORINVOLVEMENTINTHEINVESTMENTDECISIONINADDITION,THEDECISIONSMADEBYPARTICIPANTSINTHEINVOLVEMENTCONDITIONFOLLOWAPATTERNTHATISCONSISTENTWITHAPSYCHOLOGICALMODELOFATTITUDEFORMATIONANDCHANGETHECATASTROPHETHEORYOFATTITUDESLATANEHOWEVER,THEFINANCIALACCOUNTINGSTANDARDSBOARDFASBDIDNOTINTENDFORTHELISTOFIMPAIRMENTINDICATORSTOBEEXHAUSTIVETABLE1EXAMPLEASSETIMPAIRMENTINDICATORSSTATEMENTOFFINANCIALACCOUNTINGSTANDARDSNO144FASB,2001AASIGNIFICANTDECREASEINTHEMARKETPRICEOFALONGLIVEDASSETASSETGROUPBASIGNIFICANTADVERSECHANGEINTHEEXTENTORMANNERINWHICHALONGLIVEDASSETASSETGROUPISBEINGUSEDORINITSPHYSICALCONDITIONCASIGNIFICANTADVERSECHANGEINLEGALFACTORSORINTHEBUSINESSCLIMATETHATCOULDAFFECTTHEVALUEOFALONGLIVEDASSETASSETGROUP,INCLUDINGANADVERSEACTIONORASSESSMENTBYAREGULATORDANACCUMULATIONOFCOSTSSIGNIFICANTLYINEXCESSOFTHEAMOUNTORIGINALLYEXPECTEDFORTHEACQUISITIONORCONSTRUCTIONOFALONGLIVEDASSETASSETGROUP

簡介：EUROPEANJOURNALOFPHARMACEUTICALSCIENCES242005539–543SOLUBILIZATIONOFPOORLYSOLUBLELICHENMETABOLITESFORBIOLOGICALTESTINGONCELLLINESTH′ORD′ISKRISTMUNDSD′OTTIRA,?,ELSAJ′ONSD′OTTIRA,HELGAM¨OGMUNDSD′OTTIRB,C,KRIST′INING′OLFSD′OTTIRAAFACULTYOFPHARMACY,UNIVERSITYOFICELAND,HAGI,HOFSVALLAGATA53,REYKJAVIKIS107,ICELANDBFACULTYOFMEDICINE,UNIVERSITYOFICELAND,REYKJAVIK,ICELANDCMOLECULARANDCELLBIOLOGYRESEARCHLABORATORY,ICELANDICCANCERSOCIETY,REYKJAVIK,ICELANDRECEIVED8JULY2004RECEIVEDINREVISEDFORM11JANUARY2005ACCEPTED14JANUARY2005ABSTRACTTHEDEPSIDEATRANORINANDDEPSIDONEFUMARPROTOCETRARICACID,ISOLATEDFROMTHELICHENSSTEREOCAULONALPINUMANDCETRARIAISLANDICA,RESPECTIVELY,WERECHOSENASPROTOTYPESFORPOORLYSOLUBLENATURALCOMPOUNDSINANEFFORTTOFACILITATETESTINGINPHARMACOLOGICALMODELSSOLUBILIZINGAGENTSPREVIOUSLYIDENTIFIEDASBEINGNONTOXICTOWARDSAMALIGNANTLEUKEMICK562CELLLINEANDSUITABLEFORTESTINGOFANTIPROLIFERATIVEACTIVITYOFTHEDIBENZOFURANLICHENMETABOLITEUSNICACIDWEREUSEDINSOLUBILIZATIONSTUDIESOFTHEDEPSIDEANDDEPSIDONECYCLODEXTRINDERIVATIVESWEREFOUNDTOBEMOSTSUITABLEFORSOLUBILIZINGTHELICHENCOMPOUNDS,THEGREATESTRISEINSOLUBILITYBEINGWITNESSEDFORFUMARPROTOCETRARICACID,INCREASINGALMOST300FOLDFROM003MG/MLINWATERTO898MG/MLIN102HYDROXYPROPYL?CYCLODEXTRINHP?CDSUBSEQUENTLY,THELICHENCOMPOUNDS,INCLUDINGUSNICACID,WERESOLUBILIZEDIN10HP?CDANDTESTEDFOREFFECTSONTHREEMALIGNANTHUMANCELLLINEST47DBREAST,PANC1PANCREASANDPC3PROSTATEINASTANDARDPROLIFERATIONASSAYATRANORINANDFUMARPROTOCETRARICACIDDIDNOTEXHIBITANTIPROLIFERATIVEEFFECTSBUTUSNICACIDWASACTIVEAGAINSTALLTESTCELLLINESWITHEC50VALUESOF43–82?G/MLTHENONTOXICSOLUBILIZINGAGENTSUSEDINTHISSTUDYCOULDPROVEUSEFULFORPHARMACOLOGICALTESTINGOFOTHERPOORLYSOLUBLENATURALPRODUCTS?2005ELSEVIERBVALLRIGHTSRESERVEDKEYWORDSLICHENMETABOLITESSOLUBILITYCELLLINESFUMARPROTOCETRARICACIDATRANORINUSNICACID1INTRODUCTIONSOMESECONDARYMETABOLITESFOUNDINICELANDICLICHENSHAVESHOWNPROMISINGANTIPROLIFERATIVERESULTSININVITROTESTSONMALIGNANTHUMANCELLLINES¨OGMUNDSD′OTTIRETAL,1998HARALDSD′OTTIRETAL,2004FURTHERTESTINGOFOTHERCANDIDATESOFTHESAMEORIGINHASHOWEVEROFTENBEENHAMPEREDBYTHEPOORSOLUBILITYTHATMANYOFTHESEMETABOLITESSHOWINNONTOXICSOLVENTSNUMEROUSWAYSAREPOSSIBLEWHENTRYINGTOINCREASETHESOLUBILITYOFPOORLYSOLUBLESUBSTANCES,FOREXAMPLETHEUSEOFCOSOLVENTS,SURFACANTSANDCOMPLEXFORMINGAGENTSTINWALLAETAL,1993JONKMANDEVRIESETAL,1996LIETAL,1999A,BTHESEMETHODSMUSTHOWEVER?CORRESPONDINGAUTHORTEL3545254370FAX3545254071EMAILADDRESSTHORDISKHIISTKRISTMUNDSD′OTTIRPRODUCESOLVENTSYSTEMSTHATARENONTOXICFORTHECELLSINCULTUREINAPREVIOUSSTUDYTHELICHENMETABOLITEUSNICACIDFIG1,ADIBENZOFURANDERIVATIVE,WASUSEDASAPROTOTYPEFORAWATERINSOLUBLENATURALPRODUCTWITHTHEAIMTOFINDASOLVENTTHATWASBOTHCAPABLEOFSOLUBILIZINGUSNICACIDANDWASFREEOFDIRECTACTIVITYAGAINSTATESTCELLLINETHEDIRECTEFFECTSOFVARIOUSSOLVENTSANDCOMPLEXANTSWERETESTEDONTHEHUMANLEUKEMIACELLLINEK562INASTANDARDPROLIFERATIONASSAYMOSTOFTHECOMPOUNDSPROVEDTOXICWITHTHEEXCEPTIONOFTHESOLVENTSPROPYLENEGLYCOLANDPOLYETHYLENEGLYCOL400PEG400ANDTHECOMPLEXANT2HYDROXYPROPYL?CYCLODEXTRINHP?CDANTIPROLIFERATIVEACTIVITYOFUSNICACIDCOULDBEDEMONSTRATEDWITHANEC50OF47?G/MLUSINGPEG400AND2HYDROXYPROPYL?CYCLODEXTRINBUTONLYTHELATTERGAVESATISFACTORYSOLUBILITY2HYDROXYPROPYL?CYCLODEXTRINWASTHUSIDENTIFIEDASASOLUBILIZINGAGENTTHAT09280987/–SEEFRONTMATTER?2005ELSEVIERBVALLRIGHTSRESERVEDDOI101016/JEJPS200501011TKRISTMUNDSD′OTTIRETAL/EUROPEANJOURNALOFPHARMACEUTICALSCIENCES242005539–543541CELLSWERECULTUREDUNDERSTANDARDCONDITIONSINRPMI1640MEDIUMWITHLGLUTAMINEANDSUPPLEMENTEDWITH50IU/MLPENICILLINAND50?G/MLSTREPTOMYCINWITH10FETALCALFSERUMALLFROMGIBCOLIFETECHNOLOGIES,PAISLEY,UKFORTESTINGCELLSWEREPLACEDIN96WELLPLATESAT104CELLSPERWELLONEOFTHETESTSUBSTANCESWASADDEDINSTEPWISEDILUTIONS3HTHYMIDINEAMERSHAMPHARMACIABIOTECH,UKWASADDEDAT1?CIPERWELLAFTER24HOFCULTUREANDCULTURECONTINUEDFORFURTHER6HTHECELLSWERETHENHARVESTEDONTOGLASSFIBREFILTERSINAPACKARDC961960FILTERMAIDCELLHARVESTERANDTHENPLACEDINMICROSCINTOSCINTILLATIONLIQUIDTHERADIOACTIVITYWASCOUNTEDINATOPCOUNTSCINTILLATIONCOUNTERALLFROMPACKARDINSTRUMENTS,CONNECTICUT,USATHERESULTSAREEXPRESSEDASPERCENTAGEOFUNTREATEDCONTROL3RESULTS31EFFECTOFSOLUBILIZINGAGENTSONTHESOLUBILITYOFATRANORINTHESOLUBILITYOFATRANORININWATERWASNONDETECTABLEUSINGHPLCANATTEMPTWASMADETOSOLUBILIZEATRANORINUSINGTHESOLVENTSANDCOMPLEXANTSPREVIOUSLYFOUNDTOBESUITABLEFORTESTINGONCELLLINES,IEPROPYLENEGLYCOL,PEG400ANDHP?CDTHESOLUBILITYOFATRANORININPUREPEG400WASFOUNDTOBE037MG/MLANDINPROPYLENEGLYCOL0017MG/MLBUTTHEREWASNOMEASURABLESOLUBILITYOFATRANORININ10AQUEOUSMIXTURESOFTHESESOLVENTSHOWEVER,ATRANORINWASFOUNDTOBESOLUBLEINHP?CDFIG2SHOWSTHATTHESOLUBILITYOFATRANORININ10HP?CDISVERYLOWATPH6BUTISCONSIDERABLYHIGHERATPH80,00055MG/MLINSPITEOFHIGHERSOLUBILITYOFATRANORINATPH80THANTHEPHYSIOLOGICALPH74THELATTERWASCHOSENFORTHECELLEXPERIMENTSASTHESOLUBILITYOFATRANORININHP?CDWASLOWITWASATTEMPTEDTOUSEHP?CDTOINCREASEITSSOLUBILITYTHECENTRALCAVITYOFTHE?CYCLODEXTRINISLARGERTHANTHATOF?CYCLODEXTRINANDMIGHTTHEREFOREBEABLETOSOLUBILIZEMOREOFTHELICHENCOMPOUNDFIG2EFFECTOFPHONTHESOLUBILITYOFATRANORININ10?HYDROX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簡介：EUROPEANOFOPERATIONALRESEARCHELSEVIEREUROPEANJOURNALOFOPERATIONALRESEARCH1011997419429INVITEDREVIEWSUPPLYCHAINPARTNERSHIPSOPPORTUNITIESFOROPERATIONSRESEARCHMICHAELJMALONI,WCBENTONDEPARTMENTOFMANAGEMENTSCIENCES,MAX31FISHERCOLLEGEOFBUSINESS,THEOHIOSTATEUT,ITERSITY,302HAGERTYTTALL,1775COLLEGEROAD,COLUMBUS,0TT43210,USARECEIVED1AUGUST1996REVISEDLFEBRUARY1997ABSTRACTAMATURINGSTREAMOFRECENTCONCEPTUALLITERATUREHASFOCUSEDUPONSUPPLYCHAINPARTNERSHIPSTHEORETICALLYWITHINASUPPLYCHAINPARTNERSHIP,TRADITIONALCOMPETITIVEBARRIERSBETWEENSUPPLYCHAINMEMBERSAREMITIGATEDTOCREATEMUTUALLYBENEFICIALRELATIONSHIPS,THUSLEADINGTOINCREASEDINFORMATIONFLOWS,REDUCEDUNCERTAINTY,ANDAMOREPROFITABLESUPPLYCHAINDESPITEEXTENSIVECONCEPTUALBASEDSUPPLYCHAINLITERATURE,VERYFEWRESEARCHERSHAVEATTEMPTEDAMORERIGOROUSANALYTICALAPPROACHTOSUPPLYCHAINISSUESTHISPAPERSEEKSTOPROVIDEAREVIEWOFSUPPLYCHAINRESEARCHFROMBOTHTHEQUALITATIVECONCEPTUALANDANALYTICALOPERATIONSRESEARCHPERSPECTIVESTHEEXPANDINGIMPORTANCEOFSUPPLYCHAININTEGRATIONPRESENTSACHALLENGETOOPERATIONSRESEARCHERSTOFOCUSMOREATTENTIONONSUPPLYCHAINMODELING,ANDTHEREARENUMEROUSOPPORTUNITIESFOROPERATIONSRESEARCHERSTOPROVIDESUPPORTFORTHECURRENTCONCEPTUALBASEDSUPPLYCHAINRESEARCH?91997ELSEVIERSCIENCEBVKERORDSPURCHASINGSUPPLYCHAINMANAGEMENTPARTNERSHIPSLOGISTICSSYSTEMSLOGISTICSMODELINGENVIRONMENTALISSUESOPERATIONSRESEARCH1INTRODUCTIONOVERTHEPAST20YEARS,AMERICANANDEUROPEANMANUFACTURINGFIRMSHAVEFACEDINTENSIFIEDGLOBALCOMPETITIONDRIVENBYASOPHISTICATEDANDMOREDEMANDINGCONSUMERONCEINTERNATIONALLY,UNPARALLELEDINMANUFACTURINGCAPABILITY,AMERICANANDEUROPEANFIRMSHAVESUCCUMBEDTOLOWERCOST,HIGHERQUALITYCOMPETITIONPRIMARILYFROMTHEPACIFICRIMFIRMSTHATHAVEINTRODUCEDNEWMODEMPRODUCTIONPHILOSOPHIESTOACHIEVEATIGHTERCONTROLANDSMOOTHERFLOWOFMANUFACTURINGBEHINDTHEIRPARADIGMLIKEFAX16142921272EMAILBENTONLOSUEDUCHANGES,THEPACIFICRIMFIRMSHAVEBEENABLETOIMPROVEPRODUCTQUALITYANDPRODUCTIONEFFICIENCYWHILECUTTINGLEADTIMESANDCOSTSANSARI,1986,FORCINGTHEIRAMERICANANDEUROPEANCOUNTERPARTSTORETHINKANDREDESIGNTHEIRPRODUCTIONPROCESSESRECENTSTUDIESHAVESHOWNTHATAMERICANANDEUROPEANFIRMSWILLBECHALLENGEDEVERMOREINTENSELYINTHENEXT20YEARSTOCOME,ANDSUBSEQUENTLY,AGREATDEALOFLITERATUREHASATTEMPTEDTOAPPLYPACIFICRIMDEVELOPEDMANUFACTURINGCONCEPTSTOAMERICANANDEUROPEANPROCESSESMODEMMANUFACTURINGPHILOSOPHIESHAVEFORCEDANEVOLUTIONOFTHERELATIONSHIPSBETWEENBUYERSANDSUPPLIERSONCETRADITIONALLYDRIVENBYPURECOMPETITION,THESUPPLYCHAINFORMANYSUCCESSFULASIANFIRMSHASMATUREDFROMANADVERSARIALRELATIONSHIPTO03772217/97/S1700?91997ELSEVIERSCIENCEBVALLRIGHTSRESERVEDPIIS0377221797001185MJMALONI,WCBENTONEUROPEANJOTRNALOFOPERATIONALRESEARCH1011997419429421FUNCTIONALINDEPENDENCEBAAAABR?9S?9?9?9SFUNCTIONALINTEGRATION8AAERTR“IER?9S?9INTERNALINTEGRATION13BRMATERIALSFI?9EXTERNALINTEGRATIONSUPPLYCHNPANERSHLPSFIGLSTAGESININTRAANDINTERFIRMINTEGRATIONSOURCESTEVENS1989INMAN1993FOUNDTHATTHETWOPRIMARYFACTORSINEMULATIONOFASIANPRODUCTIONTECHNIQUESAREREDUCEDVENDORLOTSIZESANDSINGLESOURCINGOTHERRESEARCHERSPROCLAIMTHATSINGLESOURCINGISNOTASWIDESPREADINJAPANASBELIEVEDANDTHATMANYPACIFICRIMMANUFACTURERSACTUALLYEXERCISEASINGLE/DUALHYBRIDAPPROACHHINES,1995LIKEWISE,NEWMAN1989ALSOPROMOTESDUALOVERSINGLESOURCINGTOREDUCETHEPOTENTIALFORPOWERINFLUENCETHEMAJORISSUEREMAINSTHATACLOSERRELATIONSHIPWITHSUPPLIERSSANCTIONSAREDUCEDNUMBEROFSUPPLIERSGRAHAMETAL,1994EMSHWILLER1991FOUNDANINCREASEDTENDENCYTOWARDASMALLERSUPPLIERBASEINTHEUNITEDSTATES,ANDASANEXAMPLEOFSUCH,CHRYSLERDEVELOPEDTHEIRLHLINEWITHAPPROXIMATELY200SUPPLIERSVERSUSTHETYPICAL600TO700RAIA,1993THEOBJECTIVEOFADRASTICALLYREDUCEDSUPPLIERBASEPRECLUDESSUPPLIERALLIANCESASAFIRMMUSTACCEPTDEPENDENCEUPONFEWERSUPPLIERSBEFORETHEYCANINTERNALIZELEGITIMATESUPPLIERPARTNERSHIPS3SUPPLIERPARTNERSHIPSCEPTOFREDUCINGTHESUPPLIERBASEWHICHLEADSTOANABATEMENTOFADVERSARIALATTITUDES,LOWERSWITCHINGCOSTS,ANDDECREASEDSHIPPINGERRORSTHEASSOCIATIONWITHAREDUCEDSUPPLIERBASECANALSOLEADTOQUANTITYANDRELATIONSHIPBASEDDISCOUNTSASWELLASADECREASEDCOSTOFQUALITYTRELEVEN,1987BARTHOLOMEW,1984SOMERESEARCHERSARGUETHATIMPLEMENTATIONOFMANYNEWMANUFACTURINGTECHNIQUESNECESSITATESAREDUCTIONINTHENUMBEROFSUPPLIERSBROWNANDBYREDUCINGTHEIRSUPPLIERBASES,MANUFACTURERSWILLBEABLETOTAKEADVANTAGEOFPARTNERSHIPSWITHTHEIRSUPPLIERSAHARVARDBUSINESSSCHOOLSTUDYCONCLUDEDTHATAKEYDRIVERINTHEDECLINEOFUSCOMPETITIVENESSINTHEINTERNATIONALMARKETPLACEHASORIGINATEDFROMINVESTINGLESSININTANGIBLEBENEFITSSUCHASSUPPLIERRELATIONSMACBETHANDFERGUSON,1994TRADITIONALLY,USFIRMSHAVEBASEDTHEIRDRIVEFORSUCCESSONAUTONOMYANDHAVEVIEWEDCOMPETITIONASADARWINISTICKEEPEROFAMERICANANDTABLE1DISCRETEVERSUSRELATIONALBUSINESSSTRATEGIESCONTRACTURALDISCRETEORIENTATIONRELATIONALORIENTATIONDURATIONONETIMECOMMUNICATIONVERYLITTLE,JUSTENOUGHFORTHETRANSACTIONTRANSFERABILITYSWITCHPARTIESCOMPLETELYTRANSFERABLEMANAGEMENTSUPPORTLOWATTITUDESOLEYPROFITFOCUSVISIBILITYLOWPLANNINGANDGOALSINDIVIDUAL,SHORTTERMBENEFITSANDRISKSINDIVIDUALPROBLEMSOLVINGPOWERDRIVENLONGTERMCOMPLEX,TWOWAYSHARINGEXTREMELYDIFFICULTTOTRANSFEREXTENSIVE,SINCEREOPEN,TRUSTING,COOPERATIVETTIGHJOINT,LONGTERMSHARED,MUTUALMUTUAL,JUDICIOUS

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簡介：1中文中文11500字中文譯名針對意大利非金融企業(yè)的外匯風(fēng)險和利率風(fēng)險的管理外文原文名RISKMANAGEMENTFORITALIANNONFINANCIALFIRMSCURRENCYANDINTERESTRATEEXPOSURE外文原文版出處EUROPEANFINANCIALMANAGEMENT,2013,195887–910譯文意大利非金融企業(yè)的匯率和利率風(fēng)險的風(fēng)險管理意大利非金融企業(yè)的匯率和利率風(fēng)險的風(fēng)險管理摘要本文調(diào)查意大利非金融企業(yè)間的風(fēng)險管理實踐。這篇文章的貢獻在于調(diào)查了對于特定的意大利企業(yè)的衍生品使用情況，通常這類企業(yè)不需要公開披露衍生工具。意大利的特點之一是中小型家庭經(jīng)營的公司占很高的比例。調(diào)查從外匯和公司規(guī)模、地理位置、評級、行業(yè),是否進入資本市場和教育管理這幾個方面研究決定外匯和利率衍生品使用的因素。邏輯回歸的結(jié)果表明，意大利非金融公司是否使用衍生品合約，受這幾個因素明顯影響。關(guān)鍵詞風(fēng)險管理；衍生品；對沖；企業(yè)融資1介紹企業(yè)對金融衍生工具的廣泛使用清楚地表明他們積極參與金融風(fēng)險管理，應(yīng)對各種各樣的波動，特別是匯率、利率和商品價格的波動。意大利公司使用金融衍生工具不明顯是由于家庭所有企業(yè)的優(yōu)勢和家庭經(jīng)營企業(yè)這一事實，通常來說，意大利公司通常不披露這些業(yè)務(wù)。一般來說，歐洲公司在他們的財務(wù)報告中提供的使用金融衍生工具的信息很少。測量它們是獲得這些數(shù)據(jù)的一個手段。BODNARANDGEBHARDT1998是最早對衍生品在歐洲公司中的使用提供依據(jù)的。他們調(diào)查了德國公司，同時與美國類似的企業(yè)比較結(jié)果。在意大利，一個衍生品使用不容易也不樂意在財務(wù)報表上被精確的披露。意大利這個信息的主要來源是來自監(jiān)管機構(gòu)REGULATORYAGENCIESFRASCA,2004ROSATI,2004。他們從資產(chǎn)負(fù)債表和銀行的財務(wù)報告編譯企業(yè)的衍生品頭寸信息。這個信息仍然比較普通，關(guān)于衍生品合約的使用程度、態(tài)度和政策方面透露的很少。本文的目的是想糾正這種信息缺乏和研究可能的反應(yīng)模式。以往大部分的研究檢驗了提高金融風(fēng)險管理的經(jīng)濟價值動機。MILLERANDMODIGLIANI,1958提出了一組經(jīng)典預(yù)測模型范例。后續(xù)在文章有拓展如SMITH和STULZ1985，SMITH1995和FENNETAL1996提出對沖的收益來源于減少現(xiàn)金流的波動。這包括減少預(yù)期稅收的累進稅；降低債務(wù)代理成本，允許債務(wù)能力的提高和更大的利息稅盾GRAHAMANDSMITH,1999，通過降低財務(wù)困境的預(yù)期成本和消除資金流以提高現(xiàn)金流，以3有三篇報告對美國非金融公司的衍生品工具使用進行了廣泛調(diào)查，均來自沃頓調(diào)查。BODNAR1995是所有研究中最先探討衍生品工具的使用的。他們的研究嘗試以美國所有非金融的上市公司作為樣本。他們發(fā)現(xiàn)衍生品工具的使用并不是普遍的，只有不到一半的公司使用衍生品工具并且其中越大的公司使用越常見。他們同樣為這種現(xiàn)象找到了原因。他們接下來基于1996到1998美國的研究為后續(xù)的很多研究提供了標(biāo)準(zhǔn)。早期的研究大部分跟隨沃頓研究，研究美國公司。從90年代中期開始，很多后沃頓時代的研究著眼于歐洲公司的衍生品使用，關(guān)注衍生品使用的廣泛性、用或不用的原因以及對不同衍生品工具的偏好，包括風(fēng)險管理與內(nèi)部控制。BODNAR和GEBHARDT1999完成了沃頓研究在德國的兩個直接應(yīng)用，2003年完成了對挪威的應(yīng)用。他們1999年的研究發(fā)現(xiàn)德國公司比美國公司更傾向于使用衍生品合約。ALKEBA¨CK和HAGELIN1999對比BODNAR1995年的研究結(jié)果，不控制公司規(guī)模的差異與行業(yè)劃分，解釋了瑞典非金融公司對衍生品的使用。他們的研究發(fā)現(xiàn)瑞典公司明顯對衍生品認(rèn)知不足。MALLIN2001調(diào)查了英國上市的非金融公司對衍生品工具的使用，并與BODNAR的結(jié)果進行對比。與其他研究一致，他們發(fā)現(xiàn)越大的英國公司越常用衍生品，但與美國公司相比，英國公司把管理會計利潤的波動性作為衍生品使用的主要原因。其他獨立于沃頓研究的對歐洲公司的研究提出了有趣的觀點。HAKKARAINEN1997在1994年研究芬蘭非金融公司100強的利率風(fēng)險管理。JALILVAND和SWITZER2000發(fā)現(xiàn)并解釋了加拿大、美國與歐洲風(fēng)險管理者對于衍生品使用的相似之處與不同之處。他們的研究表明在加拿大衍生品產(chǎn)品的使用比在美國和歐洲大陸都要普遍。LODERER和PICHLER2000研究瑞士的工業(yè)企業(yè)對匯率風(fēng)險的管理實踐。他們主要結(jié)論是工業(yè)企業(yè)沒有能力去確定自己的風(fēng)險暴露。FATEMI和GLAUM2000在德國發(fā)起一個調(diào)查，旨在引出被調(diào)查者對風(fēng)險管理中不同目標(biāo)的重要性評級的評價。PRAMBORG2005比較了瑞典與韓國衍生品工具的使用。結(jié)果揭示了兩國的相似性與差異性。韓國風(fēng)險管理著更傾向于關(guān)注最小化現(xiàn)金流的波動性，二瑞典的則偏好于最小化利潤的波動性或保護資產(chǎn)負(fù)債表的表現(xiàn)。ELMASRY2006調(diào)查了173家倫敦交易所上市公司關(guān)于以下領(lǐng)域的問題衍生品使用、匯率衍生品、利率衍生品、期權(quán)合約及控制與報告政策。他們的研究肯定了JUDGE2006和MALLIN2001的研究結(jié)果。結(jié)果發(fā)現(xiàn)中心化的風(fēng)險管理行為極為普遍，同時對于使用衍生品的公司，外匯風(fēng)險是最普遍被使用衍生品來進行管理的風(fēng)險，其次是利率風(fēng)險。3數(shù)據(jù)這項研究的數(shù)據(jù)來自一個意大利非金融公司的作者的調(diào)查。這項調(diào)查是基于網(wǎng)絡(luò)的，包括風(fēng)險管理實踐和衍生品工具來管理風(fēng)險的問題。該調(diào)查從2007年9月至2007年1月。作答的公司的匿名性會受到保擔(dān)保。被調(diào)查的非金融公司從AIDA數(shù)據(jù)庫剔除，由