关于τ_p-余本质子模

给出了τ_p—余本质子模等概念,研究了τ_p—余本质子模与自同态环的关系以及τ_p—闭子模与τ_p—补子模的关系.

《水浒传》牛津残叶试论

牛津大学藏《全像水浒》残叶(牛本)属于《水浒传》简本系统,但与同为简本的余象斗"评林"本(余本)、刘兴我刊本(刘本)、梵蒂冈藏本(梵本)行款格式彼此全然不同,异文也比比皆是。四个版本虽有异文,却有着共同的底本(或底本的底本),它们之间为远近不同的兄弟关系,其中余本和梵本关系最亲近。在国外,《水浒传》残叶、残卷基本上保存在欧洲,它们被传教士、商人带回国,因其都具有建阳刊本特有的上图下文的格式而作为美术品被保存到今天,这给我们提供了研究《水浒传》版本演变史的宝贵资料。

流转中获新生 让闲置书“活”起来

一本书的价值,在于它能被阅读多少次。只有非常经典的图书,才能被一直留在书架上。有些书,值得一看,却不值得收藏,怎么办?几个月前,居住在上海的金融从业者甘女士开始使用多抓鱼微信公众号。之后,她想处理掉家中闲置的一些图书,所以在多抓鱼上卖书的频率达到了每周一次,至今已卖出了60余本。

NLoS Mitigation in ToA Localization Based on Spatial Correlation Filter and Iterative Minimum Residual

To mitigate the Non-Line-of-Sight (NLoS) error which seriously affects the localization accuracy and robustness in complex indoor environment,a novel Iterative Minimum Residual (IMR) based on the consistency hypothesis of the residual and the error is proposed in this paper.It chooses the best subset of measurements to calculate the coordinates of the unknown node by comparing the residuals obtained with different subsets of beacons.To reduce the time complexity of the IMR algorithm,Spatial Correlation Filter (SCF) is also proposed,which can remove the most serious NLoS distance with low calculation cost.Combined with the proposed SCF and IMR algorithm,nodes can be localized with high accuracy and low time complexity.Experimental results with real dataset demonstrate that the proposed algorithm can identify the NLoS range effectively with about 50% time cost of employing SCF only.

Experimental study of post-peak behavior of bimrocks with high rock block proportions

Design and construction of engineering structures in geomaterials with block-in-matrix texture(referred as bimrock) such as conglomerates,breccias and agglomerates are challenging tasks for engineers.When dealing with these materials in important structures such as open pits with high walls and pillars of deep underground mines,understanding the complete stress-strain behavior,including post-peak region,is a formidable yet crucial engineering practice.To study the post-peak behavior of bimrocks,artificial specimens were fabricated with a mixture of rock blocks and a cementing agent.All the experiments were conducted under uniaxial compression using a servo-control testing machine.The results show that the specimens with the highest block proportion(around 90% by mass) showed a small decrease in stress with strain increment in the post-peak region.The specimens with lower block proportions were characterized by an approximately steep fall in stress and following to residual stress.Based on the study,it is inferred that all the artificial specimens undergo post-failure deformation and the type of post behavior depends on rock block proportions.

Is Earnings Management a Technique to Reduce Cost of Capital？ Exploratory Study on Indian Companies

Earnings management has attracted lots of academicians towards the research due to the emerging frauds and downfall of great corporate giants of the world. Mainly earnings measurement is based on the accounting estimates which managers can easily manipulate for their self-interest. The study investigates the relationship between cost of capital and the earnings measurement for the Indian firms. Measurement of earnings is mostly computed by taking either discretionary accruals （DAC） or non-discretionary accruals （NDAC）. Present study has used Dechow, Sloan, and Sweeney （1995） model for earnings measurement and for analyzing the results. Panel data regression has also been used. Findings of the study conclude that DAC has a significant influence on cost of capital, but NDAC has no influence.

The Linear Stability of a Solution of a Parallel Redundant Repairable System

In this paper,the solution of a parallel redundant repairable system is investigated.by using the method of functional analysis.Especially,the linear semigroups of operator theory on Banach space,we prove the existence of the strictly dominant eigenvalue,and show the linear stability of solution.

A comparative analysis of Japanese firm productivity： Solow residual and Malmquist productivity index

For some time, two major kinds of Total Factor Productivity （TFP） have existed independently of each other： the Solow residual and the Malmquist Productivity Index （MPI）. The Solow residual was introduced in macro economic growth models, and the MPI has been used in micro economics and management studies. As both indices were developed independently, few studies utilize both together and compare the results. This paper uses the same data to compare the two productivity indices by setting to determine the economic implications of combining the two indices. We discovered that we could decompose TFP with each aspect of the Soiow residual and MPI. We could then interpret their relationship in the business cycle. Our results indicated that the frontier shift in MPI of Japanese firms often occurred when the Solow residual increased, meaning that improving oroductivitv with the Solow residual could be generated by a firm that could shift new production frontiers.

Normal Orthodox Semigroups with Inverse Transversals

A normal orthodox semigroup is an orthodox semigroup whose idempotent elements form a normal band. We deal with congruences on a normal orthodox semigroup with an inverse transversal. A structure theorem for such semigroup is obtained. Munn(1966) gave a fundamental inverse semigroup. Following Munn's idea, we give a fundamental normal orthodox semigroup with an inverse transversal.

Earnings Management Practices in Indian Companies： A Cross-Sectional Analysis

Corporate accounting frauds over the last two decades have caused massive erosion of investor wealth and shattered public confidence in regulators and capital markets. Deliberate manipulation of financial numbers by a company is rarely a one-off event; it is more a culture of widespread earnings management that permeates an organization and eventually leads to a full-blown accounting fraud. This paper looks at earnings management practices in Indian companies and examines the extent of earnings management prevalent across firms of varying market capitalization. The present study examines 130 listed Indian companies during the period of 2013-2015. The findings of this study provide a measure of the quality of financial reporting in India. Modified Jones model （1995） is used to estimate discretionary accruals （DA）, which is considered as a proxy for earnings management. The average DA is estimated at 5.6% of the total assets of the firms, which is comparable to the estimates in other parts of the world （about 1%-5% of total assets）. A sector-specific analysis reveals presence of higher earnings manipulation in the consumer durable and energy sectors. Large cap companies are found to show a lower level of eamings management as compared to the small-cap firms. The study also finds a dip in the magnitude of DA in 2015, which is the first year of application of the new Companies Act 2013. Subsequent years will reveal the true success of the new Act in enforcing a stricter regime of corporate governance and greater accountability of corporate boards and audit committees. International studies point towards a high degree of correlation between effective audit committees and lower levels of earnings management in companies. Further work in this field from an Indian context will help identify factors that have a constraining effect on earnings management, and ultimately help preserve the sanctity of reported financial numbers.

Quantization Skipping Method for H.264/AVC Video Coding

This paper presents a quantization skipping method for H. 264/AVC video coding standard. In order to reduce the conputational-cost of quantization process coming from integer discrete cosine transform of H. 264/AVC, a quantization skipping condition is derived by the analysis of integer transform and quantization procedures. The expeerimental results show that the proposed algorithm has the capability to reduce the computional cost about 10% -2.5%.

Earnings Restatements and Insider Trading： An Empirical Analysis

This study examines the relationship between earnings quality and insider trading. Using downward earnings restatement firms to identify low-quality earnings, we find that insiders outsell non-earnings restatement firms of their holdings over the period from two years before to one year after the beginning of the restatement period. In addition, the amounts of restatement are positively associated with the excess insider selling. We also provide evidence that excess insider selling predicts excessive earnings manipulations that eventually lead to GAAP （Generally Accepted Accounting Principles） violation. Some researchers argued that insider trading can be an efficient way of transferring insider information to the capital markets. Our evidence of intensive insider selling in the context of earnings restatements implies that insiders disregard their fiduciary duties to the shareholders during the periods of deteriorating financial performance.

Chaebol Firms＇ Real and Accrual-Based Earnings Management in the Pre-and Post-Asian Financial Crisis Periods

This paper examines chaebol （Korean business group） firms＇ earnings management methods in pre-and post-financial crisis periods in Korea. The financial crisis resulted in chaebol firms increasing their reliance on the external capital markets as chaebol firms achieved internal financing through arbitrary transactions among their affiliated and contracted firms. This produced a higher demand for financial reporting transparency in chaebol firms and strengthened monitoring from investors. These changes in the business environment in Korea following the financial crisis are likely to have led chaebol firms to reduce earnings management by using managers＇ discretion in accounting accruals and to seek alternative means to manage earnings through abnormal operating decisions which are referred to as real activities manipulation. The authors find that chaebol firms have significantly decreased accrual-based earnings management after the financial crisis of Asian compared to non-chaebol firms. The authors also find that chaebol firms have become more inclined to engage in real earnings management after the financial crisis. The results suggest that chaebol firms have shifted their earnings management methods from accruals manipulation to real activities manipulation which is harder to be detected by external auditors and regulators. This study provides insight into the changes in chaebol firms＇ earnings management methods triggered by economic shock. The findings suggest that the shift in chaebol firms＇ financing sources from internal to external capital markets and the increased demand for transparent financial information in the post-financial crisis period are likely to have influenced chaebol firms to substitute real earnings management for accrual-based earnings management after the financial crisis.

從國子監本到坊刻本:宋本《春秋穀梁傳》版本研究

南宋紹熙二年(1191)余仁仲刻《春秋穀梁傳》(簡稱余本),與南宋國子監本關係密切;紹熙四年(1193)余本經歷覆校重訂(簡稱重訂余本)。國圖藏宋十行本《監本附音春秋穀梁註疏》(簡稱宋十行本)以重訂余本爲底本綴入疏文。宋十行本《十三經注疏》當中唯《公羊》《穀梁》題"監本附音",是因爲余本、重訂余本源自南宋國子監本。此外,國家圖書館藏宋刊白文本《公羊春秋》《穀梁春秋》,是福建書坊取國子監刻單經本進行翻刻的本子。總之,存世的南宋坊刻本《春秋穀梁傳》文獻都受到南宋國子監刻本系統的影響。

沐雨楼日记选刊

杨仁恺先生自1973年至2006年间,记有20余本日记,其内容多为外出访问所记。其中不仅有对某些事物的独到见解和掌故,更保留了许多学术资料,可视为一份难得的精神遗产。值先生逝世一周年之际,特摘选部分日记,以志缅怀。

Thermo-hyperelastic models for nanostructured materials

In the framework of continuum thermodynamics, the present paper presents the thermo-hyperelastic models for both the surface and the bulk of nanostructured materials, in which the residual stresses are taken into account. Due to the existence of residual stresses, different configuration descriptions of the surface (or the bulk) thermo-hyperelastic constitutive equations are not the same even in the cases of infinitesimal deformation. As an example, the effective thermal expansion coefficient of spherical nanoparticles is analyzed.

Grunwald-Wang theorem, an effective version

The main purpose of this article is to establish an effective version of the Grunwald-Wang theorem, which asserts that given a family of local characters Xv of Kv of exponent m, where v C S for a finite set S of primes of K, there exists a global character X of the idele class group CK of exponent m （unless some special case occurs, when it is 2m） whose local component at v is Xv. The effectiveness problem for this theorem is to bound the norm N（X） of the conductor of X in terms of K, m, S and N（Xv） （v C S）. The Kummer case （when K contains pro） is easy since it is almost an application of the Chinese remainder theorem. In this paper, we solve this problem completely in general case, and give three versions of bound, one is with GRH, and the other two are unconditional bounds. These effective results have some interesting applications in concrete situations. To give a simple example, if we fix p and l, one gets a good least upper bound for N such that p is not an /-th power rood N. One also gets the least upper bound for N such that lr ｜φ｜（N） and p is not an/-th power mod N. Some part of this article is adopted （with some revision） from the unpublished thesis by Wang （2001）.

Theoretical model of double-walled carbon nanotube pullout from a composite matrix

A micromechanical model of double-walled carbon nanotube (DWCNT) pullout from a composite matrix is presented with the interfacial residual stress and van der Waals (vdW) forces taken into consideration.The interfacial residual stress induced by thermal expansion coefficient (TEC) mismatch is introduced via thermo-elastic constitutive relations.The influence of vdW interactions between two layers of DWCNT on the interfacial stress distributions of DWCNT and matrix is analyzed.The analytical expressions of interfacial shear stress and the axial stresses of DWCNT and matrix are derived,respectively.Furthermore,the influences of temperature change,interfacial friction coefficient,DWCNT aspect ratio,DWCNT volume fraction and the relative modulus between DWCNT and matrix are illustrated and discussed.