近交群体配子间的信息学性质

讨论了近亲交配群体在世代交替中配子间平均互信息性质;定义了配子间的近交关联信息系数,并与近交系数比较,阐述了配子间的近交关联信息系数的优点。结果表明,应用信息论模型研究群体遗传学与以往统计学方法具有一致性,而且还具有信息学的意义和优点。

《证券投资基金法》的弹性空间

加强监管基金投资运作，严禁关联交易，赋予基金持有人更大权利，反映出刚通过的《证券投资基金法》的强硬一面，但由于法律层面的规定毕竟是粗线条的，在具体操作上仍给市场留下了较大的“自由发挥空间”。

利用明亮纠缠光的连续变量量子离物传态的实验研究

我们利用单个II类相位匹配OPA产生的双模压缩态实现连续变量压缩纠缠态 ,完成了连续变量量子离物传态。利用II类相位匹配OPA参量缩小过程可以实现正交振幅反关联、正交位相关联的压缩纠缠态 ,与运转于阈值以下的OPO产生的正交振幅关联、正交位相反关联的压缩纠缠态相比 ,这种纠缠可以采用直接平衡测量的方法完成Bell态测量。利用双KTP补偿非线性过程的离散效应 ,获得了最大压缩大于 2dB的双模压缩纠缠态 ,采用直接测量的方法 ,我们完成了真空场正交分量的离物传送。探测器探测效率 93% ,保真度达到 0 .5 9。采用这种方案简化了测量方法与纠缠光源产生装置 ,有利于进行量子通信的实验研究与应用。

Situated Cognition Theory and English Teaching under the Background of New Curriculum

Contextual Cognitive Theory （CCT） is the latest teaching and learning theory in west countries, which reveals the nature of knowledge in a new perspective as well as the conditions of meaningful learning. The concept based on CCT corresponds to the principles proposed by the new curriculum standard for English. Therefore, it has great implications for the reform of English teaching in the classroom. In this paper, the author gives a brief account of the main points of CCT, and then, she discusses its pedagogical implications for the construction of new teaching strategies in the classroom through designing and analyzing teaching cases.

A NOVEL APPROACH FOR DOA ESTIMATION IN UNKNOWN CORRELATED NOISE FIELDS

The key of the subspace-based Direction Of Arrival (DOA) estimation lies in the estimation of signal subspace with high quality. In the case of uncorrelated signals while the signals are temporally correlated, a novel approach for the estimation of DOA in unknown correlated noise fields is proposed in this paper. The approach is based on the biorthogonality between a matrix and its Moore-Penrose pseudo inverse, and made no assumption on the spatial covariance matrix of the noise. The approach exploits the structural information of a set of spatio-temporal correlation matrices, and it can give a robust and precise estimation of signal subspace, so a precise estimation of DOA is obtained. Its performances are confirmed by computer simulation results.

Framework of pricing a revolver loan in the case of dependent defaults

In this paper we analyze the main characteristics of correlative clients and the revolver loan and reduced form models for the correlative clients A and B in real-life. This is done by decomposing the default intensity into specific default intensity and homogenous default intensity. We also use a mathematical formula of the default joint distribution function and the marginal distribution function in the physical measure to deduce the martingale measure. The modeling idea on pricing the revolver loan with client A is presented by applying reduced form model. Through calculating the cost and income fund flows under the martingale measure, the framework of a “break-even” pricing model is established. The conclusion is that the interest rate of a revolver loan for client A on the “break-even” point is not related to the maximum authorized amount and the drawdown amount at that time under some assumptions, but only rests with credit rating and homogenous default intensity of client A and B as well as loan term of client A.

Ethylene Adsorption on Ag(111), Rh(111) and Ir(111) by(meta)-GGA based Density Functional Theory Calculations

Accurate description of the adsorption process of reactants on metal surfaces from theory is crucial for mechanistic understanding of activity and selectivity of metal catalysts, but it remains challengeable for the nowadays first-principles theory due to the lack of proper exchange-correlation functional describing the distinct interactions involved. We studied here the potential energy surfaces of ethylene adsorption on Ag(111), Rh(111) and Ir(111) using density functional theory calculations and (meta)-GGA functional including PBE, BEEF-vdW, SCAN, and SCAN+rVV10. For ethylene adsorption on noble metal Ag(111), it is found that BEEF-vdW, SCAN and SCAN+rVV10 predict the presence of the physisorption states only. For Rh(111), both SCAN and SCAN+rVV10 find that there is a precursor physisorption state before the chemisorption state. In contrast, there is no precursor state found based on potential energy surfaces from BEEF-vdW and PBE. Whereas for Ir(111), BEEF-vdW predicts the existence of a rather shallow precursor physisorption state, in addition to the chemisorption state. Irrespective to the transition metals considered, we find that SCAN+rVV10 gives the strongest binding strength, followed by SCAN, and PBE/BEEF-vdW, accordingly. The present work highlights great dependence of potential energy surface of ethylene adsorption on transition metal surfaces and exchange-correlation functionals.

An optimized sequential extraction scheme for molybdenum association in environmental samples

By comparing three sequential extraction pro- cedures, a new optimized extraction scheme for the molyb- denum association in environmental samples was proposed. Five operational steps were described as exchangeable （KH2PO4 ＋ K2HPO4： including water-soluble）, associated with organic matter （NaOH）, Fe-Mn oxides and/or carbonates （HC1）, sulfides （H2O2） and residue （HNO3 ＋ HF ＋ H2O2）. An optimized extraction scheme was com- pared with Tessier＇s procedure and the Commission of European Communities Bureau of Reference （BCR） was applied to black shales. Results showed Tessier＇s procedure gave the lowest concentration values for exchangeable molybdenum and the highest values for the residual molybdenum, which could not present the efficiency of the extraction reagents. BCR＇s procedure showed the highest values in oxidizable molybdenum and presented four fractions of molybdenum, which did not demonstrate the fractions of molybdenum in the black shales in detail. The optimized extraction scheme demonstrated a certain improvement on extraction efficiency over Tessier＇s proce- dure for the lowest residual molybdenum, and revealed morefeatured fraction information of molybdenum in black shales than BCR＇ s. Therefore, after a comparison with other two extraction procedures, the optimized extraction scheme proved suitable for the molybdenum in black shales and it also showed an accurate determination of the molybdenum in the fractions and source of bioavailable Mo.

Is Anarchism Inevitable？ A Critique of Simmons＇ Treatment of Natural Duty Accounts of Political Obligation

Are citizens morally obligated to obey and support their states？ ＂Political Obligations and Authority＂ is perhaps A. John Simmons＇ most comprehensive summary of his mature views on this enduring philosophical problem. In this essay, Simmons critically engages Plato＇s dialogue Crito and culls from it three types of strategies for justifying political obligations： natural duty, associative, and transactional. Simmons argues that natural duty accounts are inherently incapable of providing moral grounding for political obligations, disqualifies both associative and transactional accounts on empirical grounds, and settles for a form of anarchism. I argue, assuming as Simmons does in this essay that natural duties imply obligations of support and obedience to political institutions, that the natural duty strategy promises to provide an escape route out of anarchism.

Usefulness and Effectiveness of Related Party Transactions （RPTs） Disclosure： Empirical Evidence From Italy

Related party transactions （RPTs） can be used by corporate insiders （e.g., managers, controlling shareholders） to expropriate corporate outsiders （e.g., minority shareholders）. We argue that effective disclosure of RPTs can eliminate or at least reduce expropriation phenomena by letting corporate outsiders assess the fairness of the transactions and identify the underlying conflicts of interest. We consider a sample of large RPTs carried out by listed corporations in Italy, a country that has been affected by significant corporate scandals in recent years. In particular, we analyse the content of several compulsory informative documents, required by CONSOB （the Italian Securities and Exchange Commission）, concerning large RPTs. The focus of our content analysis is on the ＂warnings＂ sections of these documents that should convey clear and comprehensive information on potential risks and conflicts of interest. Our empirical results show that, while the ＂warnings＂ sections of the studied documents generally contain all the information required by existing rules, the depth of the information provided is often unlikely to be sufficient to communicate the implications of the RPTs. Thus, readers may not find the disclosed information adequate to evaluate the fairness of the transactions. Moreover, visual representations are rarely used in the informative documents. The use of such representations could allow companies to convey the structures and features of complex RPTs in a simpler and more direct way.

Ownership Concentration and the Value Effect of Related Party Transactions （RPTs）

This paper investigates 218 related party transactions （RPTs） in Israel, an economy characterized by a high percentage of closely-held finns and identifies a non-linear inverted U connection between the value effect of RPT and the level of finn ownership concentration. This non-linear connection is similar to the worldwide documented quadratic （inverted U） relation between ownership concentration and a finn＇s Tobin＇s Q. The relation becomes even statistically stronger, when measuring ownership concentration using a strategic power approach, in an attempt to identify the source of this puzzling connection.

Exploring the Vietnamese Environment Accounting With an Introduction About the Green Accounting Information System

Environment is one of the significant factors to the people and our life, because it is fundamentally joined to everything we require for human beings to subsist. Many fields in the society are influenced by the environment. For these reasons, the Vietnamese government issued the Law on Environmental Protection Tax in 2010 to prove this essential matter. Therefore, the organizations have utilized their tools to record the related transactions into the journals for taking an interest in the nature conditions for substantial development. Based on the accounting aspects, Vietnam has no theories about the environment accounting. Hence, this article will provide some basic information and a general picture of the green accounting information system in the environmental condition. Moreover, this paper will analyze the relationship between the environment and company＇s output by applying the environmental management system （EMS） in the accounting system. However, this paper only provides the overall contents about the environment accounting in Vietnam and this limitation will present this problem for further articles.

Understanding the Effect of the Exchange-Correlation Functionals on Methane and Ethane Formation over Ruthenium Catalysts

Density functional theory(DFT)has been established as a powerful research tool for heterogeneous catalysis research in obtaining key thermodynamic and/or kinetic parameters like adsorption energies,enthalpies of reaction,activation barriers,and rate constants.Understanding of density functional exchangecorrelation approximations is essential to reveal the mechanism and performance of a catalyst.In the present work,we reported the influence of six exchange-correlation density functionals,including PBE,RPBE,BEEF+vdW,optB86b+vdW,SCAN,and SCAN+rVV10,on the adsorption energies,reaction energies and activation barriers of carbon hydrogenation and carbon-carbon couplings during the formation of methane and ethane over Ru(0001)and Ru(1011)surfaces.We found the calculated reaction energies are strongly dependent on exchange-correlation density functionals due to the difference in coordination number between reactants and products on surfaces.The deviation of the calculated elementary reaction energies can be accumulated to a large value for chemical reaction involving multiple steps and vary considerably with different exchange-correlation density functionals calculations.The different exchange-correlation density functionals are found to influence considerably the selectivity of Ru(0001)surface for methane,ethylene,and ethane formation determined by the adsorption energies of intermediates involved.However,the influence on the barriers of the elementary surface reactions and the structural sensitivity of Ru(0001)and Ru(1011)are modest.Our work highlights the limitation of exchange-correlation density functionals on computational catalysis and the importance of choosing a proper exchange-correlation density functional in correctly evaluating the activity and selectivity of a catalyst.

Alternating current sensor system using GMM

Based on the principle of FBG sensing mechanism,an alternating current sensor system,which uses a FBG attached on a magnetostrictive rod as the probe,was developed.A dynamic interrogation method was proposed based on wide band light source,by making use of the linear relationship between its power intensity and wavelength as spectrum filter.A 50 Hz AC signal is interrogated successfully through the developed system and the system transfer function was established.The amplitude and frequency of the AC signal to be measured can be well deduced through the transfer function of the system, so the alternating current measurement is accomplished.

Distributional Effects of Transport Taxes： An Incidence Analysis

Wider use of economic instruments in the field of environmental and energy policy provides several benefits. These instruments not only create market-based incentives for environmentally friendly behaviors but also represent effective opportunities to collect revenues. In this context, energy and transport-related taxes play a major role, even if their extensive use has raised several concerns over equity issues. The main objective of the paper is to investigate the redistributive burden of existing transport taxes on Italian households. An incidence analysis is carried out on a sample of more than 23,000 Italian families for the year 2009. Some alternative policy options are also analyzed to provide some suggestions on how to countervail the potential negative regressive effects that might arise. We find that vehicle ownership taxes, if properly set, can represent a promising opportunity to blend together budget and equity needs. To obtain a better indication of the progressivity or regressivity of certain policy designs, we rely on some summary indexes, such as the Kakwani measure of progressivity and the Reynolds-Smolensky measure of redistributive capacity of a tax.

Application of Big Data Technology in Evaluation of Operating Status of High-pressure Hydrogenation Heat Exchanger

The high-pressure hydrogenation heat exchanger is an impoltmlt equipment of the refinery, but it is exposed tothe problem of leakage caused by ammonium salt corrosion. Therefore, it is very important to evaluate the operating statusof flae hydrogenation heat exchanger. To improve flae method for evaluating the operating status of hydrogenation heat ex-chmagers by using flae traditional method, flais paper proposes a new method for evaluating the operation of hydrogenationheat exchangers based on big data. To address flae noisy data common in flae industry, this paper proposes an automatednoisy interval detection algorithm. To deal with flae problem that the sensor parameters have voluminous and mtrelateddimensions, flais paper proposes a key parameter detection algorithm based on flae Pearson correlation coefficient. Finally,this paper presents a system-based health scoring algorithm based on PCA （Principal Component Analysis） to assist site op-erators in assessing the healfla of hydrogenation heat exchangers. The evaluation of flae operating status of flae hydrorefiningheat exchange device based on big data technology will help the operators to more accurately grasp the status of flae indus-trial system mad have positive guiding significance for the early warning offlae failure.

Audit Committees： How They Affect Financial Reporting in Nigerian Companies

This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations for audit committees in 2003. Using a sample of 70 companies listed on the Nigerian Stock Exchange, this study uses archival data in the form of companies＇ annual reports to measure the association between audit committees and improved financial reporting quality. Dechew and Dichev （2002）＇s model was used to measure earnings as a proxy for financial reporting quality. The results indicate that formation of audit committees was positively associated with improved financial reporting quality. It was also found that audit committees having an independent chair and audit committee expertise were positively associated with financial reporting quality. Other audit committee characteristics examined were found to be insignificantly related to financial reporting quality.

IMM/MHT FUSING FEATURE INFORMATION IN VISUAL TRACKING

In multi-target tracking,Multiple Hypothesis Tracking (MHT) can effectively solve the data association problem. However,traditional MHT can not make full use of motion information. In this work,we combine MHT with Interactive Multiple Model (IMM) estimator and feature fusion. New algorithm greatly improves the tracking performance due to the fact that IMM estimator provides better estimation and feature information enhances the accuracy of data association. The new algorithm is tested by tracking tropical fish in fish container. Experimental result shows that this algorithm can significantly reduce tracking lost rate and restrain the noises with higher computational effectiveness when compares with traditional MHT.

巧用“六种方法”鉴别财务报表真伪

会计信息严重失真在现时已成为一种社会公害,尤其是近年各地纷纷成立的各类集团公司,年报(中报)出现信息失真的现象时有发生.在此,笔者结合近年来对各集团公司审计发现的实际案例,提出了几种较为实用的识别集团公司年报信息失真的方法.