In web services testing, accessing the interactive contents of measured Services and the information of service condition accurately are the key issues of system design and realization. A non-intrusive solution based ...In web services testing, accessing the interactive contents of measured Services and the information of service condition accurately are the key issues of system design and realization. A non-intrusive solution based on axis2 is presented to overcome the difficulty of the information retrieval in web service testing. It can be plugged in server side or client side freely to test pre-deployed or deployed web services. Moreover, it provides a monitoring interface and the corresponding subscription publication mechanism for users based on web services to support the quality assurance grounded on service-oriented architecture （SOA） application service.展开更多
This study examines the association between firm value and ownership structure, when board and controlling stockholders＇ voting rights deviate from obligations. The measurement of the corporate governance variables i...This study examines the association between firm value and ownership structure, when board and controlling stockholders＇ voting rights deviate from obligations. The measurement of the corporate governance variables is different from prior research. The author further investigates whether monitoring mechanisms can alleviate the agency problem due to percentage of outside directors. The empirical results show that the higher board voting rights-obligations is deviated, which means the weaker relation with the firm value. The author also finds the monitoring from outside directors can reduce the agency problems from board＇s deviation and thus can improve firm value. But the results of the controlling stockholders＇ deviation are mixed or insignificant. This research has implications for Taiwan＇s regulators who are striving to improve the information, transparency, and corporate governance of board and controlling shareholders＇ voting rights-obligations deviation.展开更多
This paper studies the nature of CPAs＇ audit activities based on neo-institutional economics. CPA auditing is not only a kind of technical activity serving for particular parties, but also systems arrangement for coo...This paper studies the nature of CPAs＇ audit activities based on neo-institutional economics. CPA auditing is not only a kind of technical activity serving for particular parties, but also systems arrangement for coordinate interests conflict in the capital market. The common belief in the elimination and prevention of fraud is the foundation of CPA audit system. Professional auditors and audit organizations possess skills and positions matching the stock market. The incentive of audit fees and the binding force of audit liabilities both guarantee the self-implementation of audit system. Audit reports signal the fairness of accounting information in simplified forms. CPA audit system also has inherent contradictions. The CPA audit activities should be viewed from a system perspective in order that ideas for the perfection of audit activities can be raised from system construction perspective.展开更多
Reservoir-induced earthquakes related with the construction of the Three Gorges Project have attracted great concerns of the public. Since the first water impoundment on May 25, 2003, a number of earthquakes have occu...Reservoir-induced earthquakes related with the construction of the Three Gorges Project have attracted great concerns of the public. Since the first water impoundment on May 25, 2003, a number of earthquakes have occurred during the water storage stages, in which the largest was the Badong M5.1 earthquake on December 16, 2013. In this paper, the relationships between seismic activities, b value, seismic parameters, and reservoir water level fluctuations are studied. In addition, based on the digital seismic waveform data obtained since 2000, the focal depth changes and focal mechanism characteristics before and after the water impoundment are studied as well. These provide us important information to understand the earthquake mechanisms. The results show that these earthquakes are typical reservoir-induced earthquakes, which are closely related to water infiltration, pore pressure, and water level fluctuations.The majority of the micro and small earthquakes are caused by karst collapse, mine collapse, bank reformation, superficial unloading, and so on. The larger earthquakes are related to the fault structures to some extent. Due to the persistent effects of water impoundment on the seismic and geological environments around the reservoir and water infiltration into the rocks, the influences on the crustal deformation field, gravity field, seepage field, and fault medium-softening action may vary gradually from a higher strength to a weaker one. Therefore, it is possible that small earthquakes and few medium earthquakes(M≤5.5) will occur in the reservoir area in the future.展开更多
基金supported by the National Natural Science Foundation of China under Grant No 60603035
文摘In web services testing, accessing the interactive contents of measured Services and the information of service condition accurately are the key issues of system design and realization. A non-intrusive solution based on axis2 is presented to overcome the difficulty of the information retrieval in web service testing. It can be plugged in server side or client side freely to test pre-deployed or deployed web services. Moreover, it provides a monitoring interface and the corresponding subscription publication mechanism for users based on web services to support the quality assurance grounded on service-oriented architecture （SOA） application service.
文摘This study examines the association between firm value and ownership structure, when board and controlling stockholders＇ voting rights deviate from obligations. The measurement of the corporate governance variables is different from prior research. The author further investigates whether monitoring mechanisms can alleviate the agency problem due to percentage of outside directors. The empirical results show that the higher board voting rights-obligations is deviated, which means the weaker relation with the firm value. The author also finds the monitoring from outside directors can reduce the agency problems from board＇s deviation and thus can improve firm value. But the results of the controlling stockholders＇ deviation are mixed or insignificant. This research has implications for Taiwan＇s regulators who are striving to improve the information, transparency, and corporate governance of board and controlling shareholders＇ voting rights-obligations deviation.
文摘This paper studies the nature of CPAs＇ audit activities based on neo-institutional economics. CPA auditing is not only a kind of technical activity serving for particular parties, but also systems arrangement for coordinate interests conflict in the capital market. The common belief in the elimination and prevention of fraud is the foundation of CPA audit system. Professional auditors and audit organizations possess skills and positions matching the stock market. The incentive of audit fees and the binding force of audit liabilities both guarantee the self-implementation of audit system. Audit reports signal the fairness of accounting information in simplified forms. CPA audit system also has inherent contradictions. The CPA audit activities should be viewed from a system perspective in order that ideas for the perfection of audit activities can be raised from system construction perspective.
基金supported by the National Natural Science Foundation of China (41572354)the Key Foundation of the Institute of Seismology (IS201616254)
文摘Reservoir-induced earthquakes related with the construction of the Three Gorges Project have attracted great concerns of the public. Since the first water impoundment on May 25, 2003, a number of earthquakes have occurred during the water storage stages, in which the largest was the Badong M5.1 earthquake on December 16, 2013. In this paper, the relationships between seismic activities, b value, seismic parameters, and reservoir water level fluctuations are studied. In addition, based on the digital seismic waveform data obtained since 2000, the focal depth changes and focal mechanism characteristics before and after the water impoundment are studied as well. These provide us important information to understand the earthquake mechanisms. The results show that these earthquakes are typical reservoir-induced earthquakes, which are closely related to water infiltration, pore pressure, and water level fluctuations.The majority of the micro and small earthquakes are caused by karst collapse, mine collapse, bank reformation, superficial unloading, and so on. The larger earthquakes are related to the fault structures to some extent. Due to the persistent effects of water impoundment on the seismic and geological environments around the reservoir and water infiltration into the rocks, the influences on the crustal deformation field, gravity field, seepage field, and fault medium-softening action may vary gradually from a higher strength to a weaker one. Therefore, it is possible that small earthquakes and few medium earthquakes(M≤5.5) will occur in the reservoir area in the future.
