期刊文献+
共找到4篇文章
< 1 >
每页显示 20 50 100
减值类关键审计事项沟通增强了会计稳健性吗? 被引量:1
1
作者 吴秋生 江雅婧 《会计论坛》 2021年第2期1-18,共18页
为增加审计报告的信息含量,2016年12月我国正式实施审计报告改革。基于此背景,本文选取2016年A+H股和2012~2019年沪深A股上市公司作为样本,围绕减值类关键审计事项沟通,分析检验了其对会计稳健性的影响。研究发现,对减值类关键审计事项... 为增加审计报告的信息含量,2016年12月我国正式实施审计报告改革。基于此背景,本文选取2016年A+H股和2012~2019年沪深A股上市公司作为样本,围绕减值类关键审计事项沟通,分析检验了其对会计稳健性的影响。研究发现,对减值类关键审计事项进行沟通有助于增强会计稳健性。进一步研究发现,沟通的数量越多,沟通的金额越多,会计稳健性越强;同时,高风险的减值类关键审计事项沟通,相较于低风险的减值类关键审计事项沟通,更能增强会计稳健性。另外,本文还采用倾向得分匹配-双重差分法和替换变量衡量方式检验了结论的可靠性。本文研究的贡献在于,从影响因素视角对会计稳健性研究进行了拓展,为新审计报告准则实施的政策效果提供了经验证据。 展开更多
关键词 审计报告 减值类关键审计事项沟通 会计稳健性
下载PDF
Algorithmic Foundation and Software Tools for Extracting Shoreline Features from Remote Sensing Imagery and LiDAR Data 被引量:8
2
作者 Hongxing Liu Lei Wang +2 位作者 Douglas J. Sherman qiusheng wu Haibin Su 《Journal of Geographic Information System》 2011年第2期99-119,共21页
This paper presents algorithmic components and corresponding software routines for extracting shoreline features from remote sensing imagery and LiDAR data. Conceptually, shoreline features are treated as boundary lin... This paper presents algorithmic components and corresponding software routines for extracting shoreline features from remote sensing imagery and LiDAR data. Conceptually, shoreline features are treated as boundary lines between land objects and water objects. Numerical algorithms have been identified and de-vised to segment and classify remote sensing imagery and LiDAR data into land and water pixels, to form and enhance land and water objects, and to trace and vectorize the boundaries between land and water ob-jects as shoreline features. A contouring routine is developed as an alternative method for extracting shore-line features from LiDAR data. While most of numerical algorithms are implemented using C++ program-ming language, some algorithms use available functions of ArcObjects in ArcGIS. Based on VB .NET and ArcObjects programming, a graphical user’s interface has been developed to integrate and organize shoreline extraction routines into a software package. This product represents the first comprehensive software tool dedicated for extracting shorelines from remotely sensed data. Radarsat SAR image, QuickBird multispectral image, and airborne LiDAR data have been used to demonstrate how these software routines can be utilized and combined to extract shoreline features from different types of input data sources: panchromatic or single band imagery, color or multi-spectral image, and LiDAR elevation data. Our software package is freely available for the public through the internet. 展开更多
关键词 SHORELINE Extraction Remote Sensing IMAGERY LiDAR Data ArcGIS ARCOBJECTS VB.NET
下载PDF
Contrasting Historical and Recent Breakup Styles on the Meade River of Arctic Alaska in the Context of a Warming Climate
3
作者 Richard A. Beck Kenneth M. Hinkel +15 位作者 Wendy R. Eisner Douglas Whiteman Christopher D. Arp Richard Machida Chris Cuomo Hongxing Liu Changjoo Kim Andrew J. Rettig Chantal Ivenso Bo Yang qiusheng wu Haibin Su Shujie Wang Karen Frey John D. Lenters Brittany L. Potter 《American Journal of Climate Change》 2013年第2期165-172,共8页
Although data for temporal spring river ice breakup are available for a number of Arctic rivers, there is a paucity of information related to the type of breakup. The Arctic Climate Impact Assessment (ACIA) of 2005 pr... Although data for temporal spring river ice breakup are available for a number of Arctic rivers, there is a paucity of information related to the type of breakup. The Arctic Climate Impact Assessment (ACIA) of 2005 predicted a transition from mechanical to thermal spring breakup of ice cover on arctic rivers, with this shift being greatest in exclusively Arctic watersheds where observed warming is most pronounced. We describe a rare instance of an entirely Arctic river with limited but well documented historical and recent data regarding the type of breakup. Time-series ground imagery of spring breakup from 1966, 1975, 1978, 2009, 2010 and 2012, incombination with interviews of local inhabitants, documents a shift from predominantly mechanical to predominantly thermal breakup after spring 1978 and by spring 2009 within the context of a locally and regionally warming Arctic. The resultant shift from predominantly mechanical to predominantly thermal breakup is predicted to result in significant changes to water, sediment, nutrient and organic carbon fluxes, as well as riparian ecology and human activities. 展开更多
关键词 ARCTIC Alaska CLIMATE Change Meade RIVER Thermal BREAKUP Mechanical BREAKUP Ice Snow
下载PDF
A New Method for Building-Level Population Estimation by Integrating LiDAR, Nighttime Light, and POI Data
4
作者 Hongxing Chen Bin wu +6 位作者 Bailang Yu Zuoqi Chen qiusheng wu Ting Lian Congxiao Wang Qiaoxuan Li Jianping wu 《Journal of Remote Sensing》 2021年第1期163-179,共17页
Building-level population data are of vital importance in disaster management,homeland security,and public health.Remotely sensed data,especially LiDAR data,which allow measures of three-dimensional morphological info... Building-level population data are of vital importance in disaster management,homeland security,and public health.Remotely sensed data,especially LiDAR data,which allow measures of three-dimensional morphological information,have been shown to be useful for fine-scale population estimations.However,studies using LiDAR data for population estimation have noted a nonstationary relationship between LiDAR-derived morphological indicators and populations due to the unbalanced characteristic of population distribution.In this article,we proposed a framework to estimate population at the building level by integrating POI data,nighttime light(NTL)data,and LiDAR data.Building objects were first derived using LiDAR data and aerial photographs.Then,three categories of building-level features,including geometric features,nighttime light intensity features,and POI features,were,respectively,extracted from LiDAR data,Luojia1-01 NTL data,and POI data.Finally,a welltrained random forest model was built to estimate the population of each individual building.Huangpu District in Shanghai,China,was chosen to validate the proposed method.A comparison between the estimation result and reference data shows that the proposed method achieved a good accuracy with R^(2)=0:65 at the building level and R^(2)=0:79 at the community level.The NTL radiance intensity was found to have a positive relationship with population in residential areas,while a negative relationship was found in office and commercial areas.Our study has shown that by integrating both the three-dimensional morphological information derived from LiDAR data and the human activity information extracted from POI and NTL data,the accuracy of building-level population estimation can be improved. 展开更多
关键词 POI LIDAR estimation
原文传递
上一页 1 下一页 到第
使用帮助 返回顶部