International accounting network memberships and audit fees: Evidence from China.

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.

[Impacts of Multiple Disturbance on Migration and Transformation of Endogenous Phosphorus in Lake].

This work aimed to clarify the influence of multiple disturbance factors on the migration and transformation of endogenous phosphorus. In this experiment, the sediment of Meiliang Bay in Taihu Lake was studied as the major research object. With the help of Rhizon sampling technique, Unisense microelectrode system and so on, this experiment studied the change regularities of dissolved oxygen between sediment and water interface, different forms of phosphorus and iron ions under disturbance.

[Impacts of Sediment Disturbance on the Distribution of Suspended Particle Size and Phosphorus].

To clarify the influence of the sediments disturbance on the particle size distribution of suspended solids, and the influence of particle distribution on the forms of dissolved phosphorous in the overlaying water, the sediments and overlying water from Meiliang Bay, Taihu Lake, were used to conduct the indoor simulation experiments to investigate the particle size of suspended solids according to the Ubbelobde particle size criteria and the distribution of phosphorus compounds in the overlying water under the disturbance circumstances. The results indicated that the average proportions of small (0-10 microm), middle (10-20 microm) and large (> or = 20 microm) diameter particles presented different trends of increasing, decreasing and staying stable, respectively. It indicated the possible transformation of particle size of suspended solids from small-middle diameter to large diameter.

[Development of Sediment Micro-Interface Under Physical and Chironomus plumosus Combination Disturbance].

Synergistic effect of physical and Chironomus plumosus combination disturbance on the characteristics of the micro-environment and micro-interface was investigated by the Rhizon samplers and Unisense micro sensor system. The results showed that the oxygen penetration depth (OPD), total oxygen exchange (TOE), water content and total microbial activity increased under the combination disturbance and bioturbation and were kept at the higher level, compared with the control. These parameters increased with the physical intensity under combination disturbance.