Earning management is a pioneering research subject and a world problem rising in international economics and accounting field since 1980s. It is also common in listed companies of our country and has a degree of adve...Earning management is a pioneering research subject and a world problem rising in international economics and accounting field since 1980s. It is also common in listed companies of our country and has a degree of adverse effect on sound operation of market economy. The exploration on earning management firstly is based on knowing the related research achievements at home and abroad to compare the environment and background of different theories generating. Then the paper starts from the definition to analyze the effect of concrete accounting standards on earning management complemented with the proof of cases. Lastly, the paper analyzes the data of some listed companies from 2008 to 2011 with empirical method, and verifies the effect of implementing asset impairment criteria on earning management of listed companies from the view of industry. Focusing on the comparative study of industries, the paper draws valuableconclusion which is consistent with the real situation, and the paper refines the research of domestic earning management.展开更多
According to the remote sensing image characteristics, a set oi optimized compression quahty assessment methods is proposed on the basis of generating simulative images. Firstly, a means is put forward that generates ...According to the remote sensing image characteristics, a set oi optimized compression quahty assessment methods is proposed on the basis of generating simulative images. Firstly, a means is put forward that generates simulative images by scanning aerial films taking into account the space-borne remote sensing camera characteristics （including pixel resolution, histogram dynamic range and quantization）. In the course of compression quality assessment, the objective assessment considers images texture changes and mutual relationship between simulative images and decompressed ima- ges, while the synthesized estimation factor （SEF） is brought out innovatively for the first time. Subjective assessment adopts a display setup -- 0.5mrn/pixel, which considers human visual char- acteristic and mainstream monitor. The set of methods are applied in compression plan design of panchromatic camera loaded on ZY-1-02C satellite. Through systematic and comprehensive assess- ment, simulation results show that image compression quality with the compression ratio of d：l can meet the remote sensing application requirements.展开更多
文摘Earning management is a pioneering research subject and a world problem rising in international economics and accounting field since 1980s. It is also common in listed companies of our country and has a degree of adverse effect on sound operation of market economy. The exploration on earning management firstly is based on knowing the related research achievements at home and abroad to compare the environment and background of different theories generating. Then the paper starts from the definition to analyze the effect of concrete accounting standards on earning management complemented with the proof of cases. Lastly, the paper analyzes the data of some listed companies from 2008 to 2011 with empirical method, and verifies the effect of implementing asset impairment criteria on earning management of listed companies from the view of industry. Focusing on the comparative study of industries, the paper draws valuableconclusion which is consistent with the real situation, and the paper refines the research of domestic earning management.
基金Supported by the Civil Aerospace"The 12~(th) Five-year Plan"Advanced Research Project(No.D040103)
文摘According to the remote sensing image characteristics, a set oi optimized compression quahty assessment methods is proposed on the basis of generating simulative images. Firstly, a means is put forward that generates simulative images by scanning aerial films taking into account the space-borne remote sensing camera characteristics （including pixel resolution, histogram dynamic range and quantization）. In the course of compression quality assessment, the objective assessment considers images texture changes and mutual relationship between simulative images and decompressed ima- ges, while the synthesized estimation factor （SEF） is brought out innovatively for the first time. Subjective assessment adopts a display setup -- 0.5mrn/pixel, which considers human visual char- acteristic and mainstream monitor. The set of methods are applied in compression plan design of panchromatic camera loaded on ZY-1-02C satellite. Through systematic and comprehensive assess- ment, simulation results show that image compression quality with the compression ratio of d：l can meet the remote sensing application requirements.
