Accident causation analysis is of great importance for accident prevention.In order to improve the aviation safety,a new analysis method of aviation accident causation based on complex network theory is proposed in th...Accident causation analysis is of great importance for accident prevention.In order to improve the aviation safety,a new analysis method of aviation accident causation based on complex network theory is proposed in this paper.Through selecting 257 accident investigation reports,45 causative factors and nine accident types are obtained by the three-level coding process of the grounded theory,and the interaction of these factors is analyzed based on the“2-4”model.Accordingly,the aviation accident causation network is constructed based on complex network theory which has scale-free characteristics and small-world properties,the characteristics of causative factors are analyzed by the topology of the network,and the key causative factors of the accidents are identified by the technique for order of preference by similarity to ideal solution(TOPSIS)method.The comparison results show that the method proposed in this paper has the advantages of independent of expert experience,quantitative analysis of accident causative factors and statistical analysis of a lot of accident data,and it has better applicability and advancement.展开更多
This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued...This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.展开更多
Based on the shell (jieke) theory investigation of accident prevention in coal mine, submited a new definition of safety management shell, and analyzed causes on the lack of accident prevention, then pointed that the ...Based on the shell (jieke) theory investigation of accident prevention in coal mine, submited a new definition of safety management shell, and analyzed causes on the lack of accident prevention, then pointed that the strength of research and practice of safety management is necessary to format enduring safety in coal mine.展开更多
The contradiction would produce the power only in the condition that this contradiction stays within a substance. The movement power for the cognition is not produced by the contradiction between people＇s thinking an...The contradiction would produce the power only in the condition that this contradiction stays within a substance. The movement power for the cognition is not produced by the contradiction between people＇s thinking and the objective things, for the thinking and the objective things are not in a same substance, which is Hegel＇s problem. Then, where is the power for people＇s cognition from？ This paper has a conclusion as this： The ＂Ego＂ and the ＂Nonego＂ are a pair of contradiction within a person＇s body. The cognition is a kind of people＇s movement. So, the cognition is the process moved by the power from the ＂Ego＂ and the ＂Nonego＂ of a person＇s body.展开更多
A few open-shell molecules are taken as examples in order to examine the performance of the open-shell perturbation theory for electron correlation(J Chem Theory Comput,2009,5:931–936).The convergence of the perturba...A few open-shell molecules are taken as examples in order to examine the performance of the open-shell perturbation theory for electron correlation(J Chem Theory Comput,2009,5:931–936).The convergence of the perturbation series is shown to be stable for the doublet state of NH2 at both the equilibrium and stretched geometries.The equilibrium bond lengths,and harmonic and anharmonic vibrational frequencies are calculated for NO(X2),OH(X2),CH(X2)and NH(X2)with different second-order perturbation theories at the cc-pVDZ,cc-pVTZ and cc-pVQZ levels.The ground state energies of BeF(X2+), MgH(X2+)and the HCCl triplet state have also been computed with various perturbation theories and compared with configuration interaction with single and double excitations(CISD)and CISD+Davidson correction.The energy difference between the formaldehyde(H2CO + )and hydroxymethylene(HCOH+)radical cations has been computed.Our perturbation theory predicts correctly that H2CO + is more stable than HCOH+.However,calculations using UMP2,CASPT2,the Z-averaged perturbation theory and restricted Mφller–Plesset theory fail even to produce the correct sign of the energy difference.展开更多
基金supported by the Civil Aviation Joint Fund of National Natural Science Foundation of China(No.U1533112)。
文摘Accident causation analysis is of great importance for accident prevention.In order to improve the aviation safety,a new analysis method of aviation accident causation based on complex network theory is proposed in this paper.Through selecting 257 accident investigation reports,45 causative factors and nine accident types are obtained by the three-level coding process of the grounded theory,and the interaction of these factors is analyzed based on the“2-4”model.Accordingly,the aviation accident causation network is constructed based on complex network theory which has scale-free characteristics and small-world properties,the characteristics of causative factors are analyzed by the topology of the network,and the key causative factors of the accidents are identified by the technique for order of preference by similarity to ideal solution(TOPSIS)method.The comparison results show that the method proposed in this paper has the advantages of independent of expert experience,quantitative analysis of accident causative factors and statistical analysis of a lot of accident data,and it has better applicability and advancement.
文摘This paper investigates the Italian firms＇ disclosure in response to the new guidance on the management commentary （MC） contained in the International Financial Reporting Standard （IFRS） practice statement issued by International Accounting Standards Board （IASB） in 2010. The study is organized as follows. After reviewing the relevant literature on financial disclosure and MC, this paper examines the content of the Italian management＇s report-----known as ＂Relazione sulla Gestione＂ and that of the recent IASB＇s IFRS practice statement. Hence, it applies a self-constructed disclosure index and a multiple correspondence analysis （MCA） on MC of a sample of 66 Italian non-financial listed firms. The results show that the level of disclosures provided by the Italian listed firms does not seem to be affected by the IASB＇s guidelines. However, the survey highlights large differences in the level and type of disclosure provided in MC among the sectors and firms. This paper aims to contribute to the financial reporting debate by understanding the IASB＇s guidelines and their impacts on the voluntary disclosure practices of Italian listed firms.
基金Supported by China Postdoctoral Science Foundation (2003034462) and Shaanxi Province Science Foundation (2001C38)
文摘Based on the shell (jieke) theory investigation of accident prevention in coal mine, submited a new definition of safety management shell, and analyzed causes on the lack of accident prevention, then pointed that the strength of research and practice of safety management is necessary to format enduring safety in coal mine.
文摘The contradiction would produce the power only in the condition that this contradiction stays within a substance. The movement power for the cognition is not produced by the contradiction between people＇s thinking and the objective things, for the thinking and the objective things are not in a same substance, which is Hegel＇s problem. Then, where is the power for people＇s cognition from？ This paper has a conclusion as this： The ＂Ego＂ and the ＂Nonego＂ are a pair of contradiction within a person＇s body. The cognition is a kind of people＇s movement. So, the cognition is the process moved by the power from the ＂Ego＂ and the ＂Nonego＂ of a person＇s body.
基金supported by the National Natural Science Foundation of China (20473011, 20773011 and 20625311)
文摘A few open-shell molecules are taken as examples in order to examine the performance of the open-shell perturbation theory for electron correlation(J Chem Theory Comput,2009,5:931–936).The convergence of the perturbation series is shown to be stable for the doublet state of NH2 at both the equilibrium and stretched geometries.The equilibrium bond lengths,and harmonic and anharmonic vibrational frequencies are calculated for NO(X2),OH(X2),CH(X2)and NH(X2)with different second-order perturbation theories at the cc-pVDZ,cc-pVTZ and cc-pVQZ levels.The ground state energies of BeF(X2+), MgH(X2+)and the HCCl triplet state have also been computed with various perturbation theories and compared with configuration interaction with single and double excitations(CISD)and CISD+Davidson correction.The energy difference between the formaldehyde(H2CO + )and hydroxymethylene(HCOH+)radical cations has been computed.Our perturbation theory predicts correctly that H2CO + is more stable than HCOH+.However,calculations using UMP2,CASPT2,the Z-averaged perturbation theory and restricted Mφller–Plesset theory fail even to produce the correct sign of the energy difference.
