In the process of seeking sustainable development, enterprises have chosen international business strategy. The purpose of this study is to examine the relationship between the degree of internationalization of Chinese listed firms and financial reporting quality, as well as whether audit committees can moderate the impact of enterprise internationalization on financial reporting quality. The empirical analysis results of Chinese listed manufacturing firms from 2014 to 2018 show that: the degree of corporate internationalization has a significant U-shaped relationship with earnings management. This new finding solves the problem that scholars have inconsistent views on the internationalization of enterprises and the quality of financial reporting. The study also found that audit committees with experience working in accounting firms can inhibit firm earnings management behavior in the early stage of internationalization; audit committees with experience working overseas can inhibit firm earnings management behavior in the later stage of internationalization; the higher the remuneration of audit committee experts, the more it can inhibit firm earnings management behavior in the early stage of internationalization. In the later stage of internationalization, the higher the remuneration of audit committee experts, it helps the earnings management behavior of firms. This provides new evidence on the functioning of the audit committee’s role; however, the independence of the audit committee and the proportion of financial experts do not have a significant effect on the inhibition of earnings management.

Metamaterial perfect absorber is very important in the study of refractive index sensor. The time domain finite difference method is used to simulate the surface plasmon structure. The double nanorod periodic structure is designed, and the parameters of the top layer structure are optimized according to the impedance matching principle, and the absorption rate of the structure to the light wave reaches 99.6% when the wavelength is about 12 mm. The absorption spectroscopy of the structure is studied with the change of the refractive index of the spatial medium around the structure, and the sensitivity of the double nanorod structure is 4,008 nm/RIU, which can be used to measure the refractive index of the gas.

In view of the large energy consumption of the regeneration process in the chemical absorption decarburization process, on the basis of the enrichment classification flow process, the nanoscale ceramic film is used as a new heat exchanger between the enriched liquid and the regeneration gas. The porous ceramic film is capable of coupling thermal-mass transfer to effectively recover part of the water vapor and the heat carried in the regeneration gas, so as to reduce the regenerative energy consumption of the system. The effects of parameters such as regeneration temperature, flow rate, molar fraction of water vapor, and MEA enrichment temperature, flow rate, and MEA concentration of shunt on the hydrothermal recovery effect of ceramic membranes of different pore sizes and lengths were studied by using the heat recovery flux and water recovery rate as the indicators. The results show that the hydrothermal recovery performance of the ceramic membrane increases with the increase of MEA enrichment flow, but decreases significantly with the increase of the enrichment temperature. At the same time, with the increase of regenerative gas velocity and the molar fraction of water vapor in the regenerative gas, the heat recovery flux will increase. The heat recovery performance of the 10 nm ceramic membrane is better than that of the 20 nm ceramic membrane.

In this paper, the pollination and biology of apricot in Hongfeng and New Century were studied. The results are as follows: (1) The est pollination with the red variety is early, new century's best pollinating varieties is camel yellow. (2) The flowering period of different cultivars was different, and the flowering period of Hongfeng and other varieties was 3 - 7 days later than that of Baxing water apricot and other varieties, which provided germplasm for further breeding of late flowering varieties. (3) Hongfeng, the new century and other varieties of self-flowering rate of 0 - 3.61% range, is self-incompatible varieties. (4) The pollen germination rate of different cultivars was higher than 50%, which indicated that the pollen was mature and the fertility was strong, and the reason of low percentage of self-pollination was pollen abortion, the main reason was self and so on.