会计准则变迁、盈余管理与注册会计师鉴证力

新会计准则实施后企业盈余管理的手段发生了变化,注册会计师能否对新会计准则实施后企业财务报表发表恰当的审计意见是检验新会计准则实施效果的一个重要方面。运用上市公司2004年至2009年数据,实证分析新会计准则实施后注册会计师对企业盈余管理的鉴证力,结果显示:注册会计师对盈余管理的鉴证能力在新会计准则实施后有所增强,但审计意见更不严厉;从行业来看,作为盈余管理高风险行业的金融保险业在新会计准则实施前获得的非标准审计意见占比在所有行业中是最高的,然而在新会计准则实施后所有金融保险业样本公司均获得标准审计意见。

民事证据契约相关问题研究——以协同主义理论重构为基础

我国民事诉讼构造的趋势为协同主义,证据契约的研究应于此前提下展开。协同主义要求诉讼各方协同发现事实,合理分配诉讼权限。因此,证据契约应囊括三方主体,除却当事人外,还应列裁判法官为监督、审查及阐明主体;证据契约的效力应以权限划分合理与否为标准,排除牵涉证明标准、证明力、证明责任等因素的合意之效力。惟有如此,证据契约制度方与法制体系相契合。

论宋代书证在司法程序中的运用

作为诉讼证据的书证在宋代的司法审判中已得以广泛运用,并形成了一系列比较完善的司法程序。宋代司法审判中对书证证明力的判断,往往会依据书证的外表、内容、制作主体及制作程序等方面进行判断,而在采用这些书证时,又会受到法官的生活经验和传统伦理法思想的影响。

Characterization of a Powertrain Test Bed in the Context of Virtual Validation of Drivability

Technological trends in the automotive industry toward a software-defined and autonomous vehicle require a reassessment of today’s vehicle development process.The validation process soaringly shapes after starting with hardware-in-the-loop testing of control units and reproducing real-world maneuvers and physical interaction chains.Here,the road-to-rig approach offers a vast potential to reduce validation time and costs significantly.The present research study investigates the maneuver reproduction of drivability phenomena at a powertrain test bed.Although drivability phenomena occur in the frequency range of most up to 30∙Hz,the design and characteristics substantially impact the test setup’s validity.By utilization of modal analysis,the influence of the test bed on the mechanical characteristic is shown.Furthermore,the sensitivity of the natural modes of each component,from either specimen or test bed site,is determined.In contrast,the uncertainty of the deployed measurement equipment also affects the validity.Instead of an accuracy class indication,we apply the ISO/IEC Guide 98 to the measurement equipment and the test bed setup to increase the fidelity of the validation task.In conclusion,the present paper contributes to a traceable validity determination of the road-to-rig approach by providing objective metrics and methods.

Importance of Proficiency Testing in Water Quality Monitoring

The monitoring data is undoubtedly important to the water quality monitor- ing department. The proficiency testing is an important way to improve the monitor- ing capacity and enhance the quality management of laboratories. It plays an impor- tant role in ensuring the accuracy, integrity and comparability of monitoring data. In this paper, the positive role of proficiency testing in the water quality monitoring was analyzed. In addition, how to improve the water quality monitoring capacity and the quality management level of laboratories through the proficiency testing was also discussed.

Theoretical simulation and experimental study of hydrolysis separation of SbCl_3 in complexation-precipitation system

The theoretical simulation and verified experiments on metal separation in a Sb^3＋-OH^--Cl^-complexation-precipitation system involving hydrolysis-precipitation reactions of SbOCl, Sb4O5Cl2and Sb2O3were carried out. The equilibrium concentration of [Sb^3＋]Twas obtained by calculation and verified by experiments. The precipitates SbOCl,Sb4O5Cl2and Sb2O3were analyzed through the equilibrium concentration of Sb^3＋in the solution and the ΔrGΘmof transformation reactions of these materials. It is found that the concentration of [Sb^3＋]Tin verified experiments was larger than the theoretical value, where the theoretical minimum concentration of [Sb^3＋]Twas 10^-10.92mol/L at pH value of 4.6 and the minimum concentration obtained from the verified experiment was about 10^-3.8mol/L at pH value of 5.1. Different precipitates can be obtained atcertain pH. The SbOCl cannot be obtained both in theoretic calculations and in verified experiments, while the Sb8O11Cl2-H2O was generated in the experiment.

王维之屈的智慧

年少时,王维便以诗才为人所知,每逢诗会歌吟,他屡屡夺魁,许多老儒为此恼羞搁笔。后来,王维便有意退让,尽弄些平庸之作敷衍了事。时间一长,大家便开始嘲笑王维不过是个乳臭小子,早已江郎才尽。王维也不争辩,更不去力证自己。了解王维的李缙实在看不下去,质问王维为何要有意退让。

Domain-specific modeling and verification for C4ISR capability requirements

An approach was proposed to specify the C4ISR capability of domain-specific modeling language.To confine the domain modeling within a standard architecture framework,formally a C4ISR capability meta-ontology was defined according to the meta-model of DoD Architecture Framework.The meta-ontology is used for extending UML Profile so that the domain experts can model the C4ISR domains using the C4ISR capability meta-concepts to define a domain-specific modeling language.The domain models can be then checked to guarantee the consistency and completeness through converting the UML models into the Description Logic ontology and making use of inference engine Pellet to verify the ontology.

Bending Resistance of Steel Plate-Reinforced Concrete Beam

The formulas for calculating bending-resistant capacity of a steel plate-reinforced concrete composite beam are derived. To validate the formulas, experiments of the composite beam under three-point bending are carried out. Calculated results based on the formulas are in good agreement with experimental results.

Strategic information perception methods and practices in the open source intelligence

Open source intelligence is one of the most important public data sources for strategic information analysis. One of the primary and core issues of strategic information research is information perception,so this paper mainly expounds the perception method for strategic information perception in the open source intelligence environment as well as the framework and basic process of information perception. This paper argues that in order to match the information perception result with the information depiction result,it conducts practical exploration for the results of information acquisition,perception,depiction and analysis. This paper introduces and develops a monitoring platform for information perception. The results show that the method proposed in this paper is feasible.

Intellectual Capital and Business Performance in Professional Football Clubs： Evidence From a Longitudinal Analysis

This paper aims to explore the impact of intellectual capital efficiency （ICE） on firm performance in the context of professional football clubs. In particular, our aim is twofold： （1） to provide measures of ICE specifically tailored to professional football businesses; and （2） to empirically investigate whether some dimensions of ICE, namely, human capital and relational capital efficiency, are positively associated with sporting performance, here used as a proxy for business performance. This paper develops a quantitative analysis of club-level panel data using the statistical technique known as mixed-effects linear regression for longitudinal analysis. The research spans a time period of five years and specifically the sporting seasons from 2007/2008 up to 2011/2012. The empirical findings of this study provide tentative evidence that ICE, especially as far as relational capital is concerned, is positively associated with on-pitch performance of professional football businesses. On the counterpart, results for the impact of human capital efficiency （HCE） do not consistently come out with the （positive） expected signs. More specifically, our findings suggest that relational capital efficiency, meaning the ability to develop and nurture positive business relationship with relevant external stakeholders, is a significant consideration for football club managers; on the other, they might shed light on the actual business model of professional football clubs that, in our analysis, does not appear consistent with the long-held hypothesis of winning maximization. The main limitation of this study lies in the fact that our indicators do not fully capture all relevant dimensions of the intellectual capital （IC） construct.

Children witness a systematic research

in China, children witness has not been articled in three procedural laws, some scholar do not think that either children nor other person with no legal capacity should have witness qualification.in fact, although some other countries do not admit the qualification of children witnesses under certain age,they do not take it as the factor to measure whether a witness has qualification or not.It is the judge who can decide whether a witness has qualification or not.Based on the these foreign counlries＇ s experience,we should not limit the qualification of children witnesses in the legislation. However, for the particularity of children＇s cognitive ability,we should embody this particularity when we judge children＇s testimony and protect children witnesses.

A Study on Similar Financial Models in Manufacturing Sector

In this paper, we subdivide the sample of manufacturing companies listed in two stock exchanges in China from the year 2000 to 2009 into two categories： the firms which adopted the similar financial models and those which did not. Then we use t-test and nonparametric test to explore the differences between the two sub-samples in cash management, assets and liabilities structures, assets turnover ratios, profitability, liquidity and growth rates. The results show that the former has shorter Cash Conversion Cycle （CCC）, quicker assets turnover, higher Debt Ratio （DR）, higher growth rate and thus has better profitability. In addition, the regression analysis results further demonstrate that Return on Invested Capital （ROIC） of similar-financial-model firms are positively related to Net Profit Margin （NPM） （p 〈 0.01）, and negatively to CCC （p 〈 0.01）, Interest Expense Ratio （IER） （p 〈 0.01）, the Ratio of Interest-Bearing Debt to Total Liabilities （IBDR） （p 〈 0.01） and the ratio of Net Receivables to Sales Revenue （NRSR） （p 〈 0.01）. Moreover, negative relationship between ROIC and dummy variable GROUP implies that the former has better profitability than the latter.

Research on the applicable problems of the rules of the exclusion of the illegal evidences

With the full implementation of the Code of Criminal Procedure, the application of the rules of the exclusion of the illegal evidences is more inclined to the protection of the human rights. However, in the process of the implementation of the new laws, the problems in view of the rules of the exclusion of the illegal evidences are also prominent, which are mainly reflected in the ambiguity of the scope of the application, the start of the program of the exclusion, and the formalization the trial certificates and other aspects. Therefore, in this article, the author starts from the concept of the illegal evidences, and expounds the principles of the exclusion and the abilities of the evidences, and especially explores the abilities of the evidences and the probative forces. From the differences between the two, the author strictly proves the virtualization of the standards, in order to provide the positive solutions for strengthening the exclusionary procedure of the illegal evidences.

Children witness --a systematic research

In China, children witness has not been articled in three procedural laws, some scholar do not think that either children nor other person with no legal capacity should have witness qualification.In fact, although some other countries do not admit the qualification of children witnesses under certain age, they do not take it as the factor to measure whether a witness has qualification or not. It is the judge who can decide whether a witness has qualification or not. Based on the these foreign countries＇s experience, we should not limit the qualification of children witnesses in the legislation. However, for the particularity of children＇s cognitive ability, we should embody this particularity when we judge children＇s testimony and protect children witnesses.

International Financial Market＇s Integration and Modelling Returns of Risky Assets

The aim of this paper is to test the ability of conditional and unconditional capital asset pricing models （CAPMs） and to explain emerging markets returns in terms of their integration into the international market. The authors use data on five developed countries and five emerging countries as well as data on the Tunis Stock Exchange （TSE） after the reforms. The results show that the correlations between emerging markets returns and developed markets returns are very low and sometimes negative. Conditional arbitrage pricing theory （APT） as well as conditional CAPM has low predictive power for emerging markets than that for developed markets. Finally, following the financial reforms, Tunisian financial markets have became more and more integrated into the international market （excess returns and unconditional beta consistent with predictions）. However, conditional APT does not accurately explain Tunisian market returns. This study confirms the unavailability of an accurate modelling technique of the TSE structure.

Design and Validation of Leadership Education Integrating Simulation and Project Based Learning

All engineering students need to develop their important skills of leadership in project management. Many students have never been leaders in their social and school lives. A leading role is unimaginable to them and hence they cannot imagine how to achieve it. The purpose of this paper is to report a result of a new leadership education program which links a variety of simulated experiences with real actions of students in project based learning （PBL） to develop their leadership ability. The first step is for graduate students to gain knowledge in the leadership arena. Then, they utilize simulation to experience leadership actions many times. Simulation provides a safe environment in which they can try out many different approaches in taking leadership in various situations. In the next step, students as a team utilize PBL, so that the above simulated experiences can help them to actually take leadership. Students can apply trained leadership to actual projects. It is highly effective to apply conscious leadership to a project aimed at a specific goal in limited circumstances. This education repeats both of the steps above, raising leadership abilities in an upward spiral. In terms of students＇ evaluation of leadership education in project management, 360-degree assessments were carried out by teachers, senior, and junior students before and after the course, and authors compare their assessments thoroughly. As a result, authors are assured that students not only gained knowledge but also raised leadership abilities in their actions after this education. Six months after the time of leadership education employing simulated experiences and PBL, follow-up interviews were conducted on its effects. Authors recognized the cyclic period that students apply simulated experiences to PBL and that they seek different approaches in simulation for solving problems found in reality. This research concludes that this cycle of simulator and PBL can produce effective leadership actions.

Covariation between personalities and individual differences in coping with stress:Converging evidence and hypotheses

In the past decade there has been a profusion of studies highlighting covariation between individual differences in stress physiology and behavioural profiles, here called personalities. Such individual differences in ways of coping with stress are relevant both in biomedicine, since different personalities may experience a different stress and disease vulnerability, and in behavioural ecology, since their adaptive value and evolutionary maintenance are the subject of debate. However, the precise way in which individual stress differences and personalities are linked is unclear. Here we provide an updated overview of this covariation across different species and taxa, consider its functional significance and present working hypotheses for how behavioural and physiological responses to stress might be causally linked, affecting life-history traits such as dispersal and life-span [Current Zoology 56 （6）： 728-740, 2010].

Calculation and Verification for the Thermodynamic Data of 3CaO·3Al_2O_3·CaSO_4

Calcium sulfoaluminate,3CaO·3Al2O3·CaSO4,has been widely recognized in the realms of high-temperature combustion and cement chemistry.However,the lack of relevant thermodynamic data limits the progress of its research and development.Through comparative calculations using several different approaches,we obtain the thermochemical properties of 3CaO·3Al2O3·CaSO4 in this work,such as its standard formation enthalpy,Gibbs free en- ergy of formation,entropy,and molar heat capacity.With these fundamental data,thermodynamic calculations become possible for reactions involving this mineral.It is found that some reactions proposed in literature to generate this mineral may not proceed thermodynamically.

The Relationship Between Intellectual Capital （IC） and Stock Market Performance： Empirical Evidence From Italy

Intellectual capital （IC） is an important source of value for companies. The competitive firm invests in new productive ideas through scientific and technological researches of the human factor and services. The traditional factors of＂old economy＂ based on physical assets have been replaced or at least reinforced, with the belief that the ＂new economy＂ takes its steps mainly through IC. The knowledge workers, at every organizational level, have the knowledge that allows the organization to be competitive and deal with the complexity of the environment by creating intellectual added value. In particular, the proposed analysis consists with an empirical way to show other financial indicators and market-to-book （MTB） value from the perspective of creating value for shareholders based on the dynamics of companies＇ performance, as value-added intellectual capital （VAICTM） is capable of expressing a direct relationship with the return on equity （ROE）. The traditional financial information cannot ensure the high efficiency of a stock market and the need for IC reporting to explain intangible asset contribution in company performance.