期刊文献+
共找到7篇文章
< 1 >
每页显示 20 50 100
浅议审计“期望差”
1
作者 赵敏 《广东审计》 2000年第4期29-30,共2页
关键词 注册会计师 社会公众 审计程序 会计报表 保证程度 审计 “期望差”
下载PDF
中小企业审计注册会计师法律责任分析 被引量:1
2
作者 赵惠芳 肖新宇 《合肥工业大学学报(社会科学版)》 2007年第2期26-30,共5页
通过对当前我国中小企业审计注册会计师法律责任的现状分析,探究了中小企业审计注册会计师法律责任的成因,有针对性地提出了一些措施和建议,主张加大对注册会计师行业和有关中小企业财务会计工作的监管力度。
关键词 中小企业审计 注册会计师 法律责任 “期望差”
下载PDF
EM-based detection scheme for differential unitary space-time modulation
3
作者 杜正锋 陈杰 +1 位作者 潘文 高西奇 《Journal of Southeast University(English Edition)》 EI CAS 2007年第4期484-488,共5页
The performance loss of an approximately 3 dB signal-to-noise ratio is always paid with conventional differential detection compared to the related coherent detection. A new detection scheme consisting of two steps is... The performance loss of an approximately 3 dB signal-to-noise ratio is always paid with conventional differential detection compared to the related coherent detection. A new detection scheme consisting of two steps is proposed for the differential unitary space-time modulation (DUSTM) system. In the first step, the data sequence is estimated by conventional unitary space-time demodulation (DUSTD) and differentially encoded again to produce an initial estimate of the transmitted symbol stream. In the second step, the initial estimate of the symbol stream is utilized to initialize an expectation maximization (EM)-based iterative detector. In each iteration, the most recent detected symbol stream is employed to estimate the channel, which is then used to implement coherent sequence detection to refine the symbol stream. Simulation results show that the proposed detection scheme performs much better than the conventional DUSTD after several iterations. 展开更多
关键词 unitary space-time modulation differential detection expectation maximization (EM) algorithm
下载PDF
The audit expectation gap: A review of the contributing factors 被引量:1
4
作者 LEE Teck-Heang Azham Md. Ali 《Journal of Modern Accounting and Auditing》 2008年第8期30-37,共8页
The audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectations from the public, the lower is the credibility, earning potential and prestige associated with the work... The audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectations from the public, the lower is the credibility, earning potential and prestige associated with the work of auditors. The aim of this paper is to uncover the causes of an audit expectation gap. It is revealed that the existence of an audit expectation gap is due to complicated nature of an audit function; conflicting role of auditors; retrospective evaluation of auditors' performance; time lag in responding to changing expectation; and self-regulation process of the auditing profession. 展开更多
关键词 AUDITING audit expectation gap contributing factors audit litigations retrospective evaluation
下载PDF
Numerical Characteristics of Fuzzy Numbers Based on Credibility Measure
5
作者 曾玲 《Journal of Donghua University(English Edition)》 EI CAS 2007年第2期240-243,247,共5页
The numerical characteristics of fuzzy numbers include the optimistic value, pessimistic value, expected value, and the variance. We mainly provide the calculation formulae of several numerical characteristics of fuzz... The numerical characteristics of fuzzy numbers include the optimistic value, pessimistic value, expected value, and the variance. We mainly provide the calculation formulae of several numerical characteristics of fuzzy numbers based on credibility measure. Especially, the variance of symmetric fuzzy numbers is formulated, and a super bound for the variance of fuzzy numbers is presented. Meanwhile, some conclusions relative to credibility measure, optimistic and pessimistic values are also given. 展开更多
关键词 fuzzy number credibility measure optimisticvalue pessimistic value expected value variance
下载PDF
Optimization of electrical discharge machining process parameters for Al6061/cenosphere composite using grey-based hybrid approach 被引量:1
6
作者 A. DEY S. DEBNATH K. M. PANDEY 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2017年第5期998-1010,共13页
Fly ash has congregated considerable attention as a potential reinforcement for aluminum matrix composites(AMCs)to enhance selective properties and reduce the cost of fabrication.However,poor machinability of such AMC... Fly ash has congregated considerable attention as a potential reinforcement for aluminum matrix composites(AMCs)to enhance selective properties and reduce the cost of fabrication.However,poor machinability of such AMCs limits their application.The present study focuses on the preparation of cenosphere fly ash reinforced Al6061alloys by compo casting method.X-ray diffraction analysis of the prepared AMCs exposes the presence of cenosphere particles without any formation of other intermetallic compounds.In this study,electrical discharge machining(EDM)was engaged to examine the machinability of the prepared metal matrix composite(MMCs).The measured performance characteristics for the various combinations of input process parameters were considered to be MRR,EWR and SR.Face centered central composite design(CCD)of response surface method(RSM)was employed to design the number of experimental trials required and a hybrid approach of grey-based response surface methodology(GRSM)was imposed for predicting the optimal combination of processing parameter in EDM process.Generous improvement was observed in the performance characteristics obtained by employing both the optimal setting of machining parameters.The optical3D surface profile graphs of the ED machined surface also revealed the improvement in surface quality and texture employing the optimal processing conditions proposed by hybrid GRSM approach. 展开更多
关键词 compo casting electrical discharge machining response surface method grey-based response surface methodology analysis of variance desirability analysis
下载PDF
Large deviation principle for diffusion processes under a sublinear expectation 被引量:2
7
作者 CHEN ZengJing 1,2 & XIONG Jie 3,4,1 School of Mathematics,Shandong University,Jinan 250100,China 2 Department of Financial Engineering,Ajou University,Suwon 443749,Korea +1 位作者 3 Department of Mathematics,University of Macao,PO Box 3001,Macao,China 4 Department of Mathematics,University of Tennessee,Knoxville,TN 37996-1300,USA 《Science China Mathematics》 SCIE 2012年第11期2205-2216,共12页
We represent the exponential moment of the Brownian functionals under a nonlinear expectation according to the solution to a backward stochastic differential equation.As an application,we establish a large deviation p... We represent the exponential moment of the Brownian functionals under a nonlinear expectation according to the solution to a backward stochastic differential equation.As an application,we establish a large deviation principle of the Freidlin and Wentzell type under the corresponding nonlinear probability for diffusion processes with a small diffusion coefficient. 展开更多
关键词 large deviation principle backward stochastic differential equation G-EXPECTATION AMBIGUITY
原文传递
上一页 1 下一页 到第
使用帮助 返回顶部