提出了在等电位工作状态下校准多元感应分流器(multiple inductive current divider,MICD)的1种方法。在校准装置中加入由跟随器和电阻组成的I/V变换器,以使MICD各支路间的电流比例与其工作状态保持一致;用参考电流互感器(CT)提供独立...提出了在等电位工作状态下校准多元感应分流器(multiple inductive current divider,MICD)的1种方法。在校准装置中加入由跟随器和电阻组成的I/V变换器,以使MICD各支路间的电流比例与其工作状态保持一致;用参考电流互感器(CT)提供独立的参考电流,以避免影响支路电流的比例关系。在20、55、400 Hz及1 kHz下对11支路MICD校准所得10:1电流比例的比值差合成标准不确定度优于0.2μA/A,相位差合成标准不确定度优于1.5μrad。展开更多
There are various analytical, empirical and numerical methods to calculate groundwater inflow into tun- nels excavated in rocky media. Analytical methods have been widely applied in prediction of groundwa- ter inflow ...There are various analytical, empirical and numerical methods to calculate groundwater inflow into tun- nels excavated in rocky media. Analytical methods have been widely applied in prediction of groundwa- ter inflow to tunnels due to their simplicity and practical base theory. Investigations show that the real amount of water infiltrating into jointed tunnels is much less than calculated amount using analytical methods and obtained results are very dependent on tunnel's geometry and environmental situations. In this study, using multiple regression analysis, a new empirical model for estimation of groundwater seepage into circular tunnels was introduced. Our data was acquired from field surveys and laboratory analysis of core samples. New regression variables were defined after perusing single and two variables relationship between groundwater seepage and other variables. Finally, an appropriate model for estima- tion of leakage was obtained using the stepwise algorithm. Statistics like R, R2, R2e and the histogram of residual values in the model represent a good reputation and fitness for this model to estimate the groundwater seepage into tunnels. The new experimental model was used for the test data and results were satisfactory. Therefore, multiple regression analysis is an effective and efficient way to estimate the groundwater seeoage into tunnels.展开更多
Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s (such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction) carried the matter of fraudulent financ...Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s (such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction) carried the matter of fraudulent financial reporting which was made to deceive the financial statement users (Fraudulent Financial Report (FFR)) to the forefront in the agenda of the academicians, operators, and regulatory authorities. As in every crime action, the most effective measure to be taken in preventing FFR events is to try to prevent the FFR before arising. In order to achieve this, in the most effective manner, FFR events should be determined in the formation process. In this study, fraudulent financial statements are tried to be determined by using financial ratios. For this, financial statements of 22 companies which transact in the textile industry in Istanbul Stock Exchange (ISE) were examined. Twenty-three financial ratios were selected for the purpose of determining the risk of fraudulence in the financial statements of the selected companies. These ratios increased in value by multiple regression analysis. The findings which were obtained in the study indicated that some financial statements had the risk of fraudulence. It was concluded that the ratios of inventory/current asset, total debt ratio, and equity turnover rate were a good indicator in the determination of fraudulent financial statements.展开更多
文摘There are various analytical, empirical and numerical methods to calculate groundwater inflow into tun- nels excavated in rocky media. Analytical methods have been widely applied in prediction of groundwa- ter inflow to tunnels due to their simplicity and practical base theory. Investigations show that the real amount of water infiltrating into jointed tunnels is much less than calculated amount using analytical methods and obtained results are very dependent on tunnel's geometry and environmental situations. In this study, using multiple regression analysis, a new empirical model for estimation of groundwater seepage into circular tunnels was introduced. Our data was acquired from field surveys and laboratory analysis of core samples. New regression variables were defined after perusing single and two variables relationship between groundwater seepage and other variables. Finally, an appropriate model for estima- tion of leakage was obtained using the stepwise algorithm. Statistics like R, R2, R2e and the histogram of residual values in the model represent a good reputation and fitness for this model to estimate the groundwater seepage into tunnels. The new experimental model was used for the test data and results were satisfactory. Therefore, multiple regression analysis is an effective and efficient way to estimate the groundwater seeoage into tunnels.
文摘Large-scale accounting scandals which were reflected to the world public opinion particularly in the 2000s (such as Enron, Lucent, Xerox, and Parmalat Bank for Reconstruction) carried the matter of fraudulent financial reporting which was made to deceive the financial statement users (Fraudulent Financial Report (FFR)) to the forefront in the agenda of the academicians, operators, and regulatory authorities. As in every crime action, the most effective measure to be taken in preventing FFR events is to try to prevent the FFR before arising. In order to achieve this, in the most effective manner, FFR events should be determined in the formation process. In this study, fraudulent financial statements are tried to be determined by using financial ratios. For this, financial statements of 22 companies which transact in the textile industry in Istanbul Stock Exchange (ISE) were examined. Twenty-three financial ratios were selected for the purpose of determining the risk of fraudulence in the financial statements of the selected companies. These ratios increased in value by multiple regression analysis. The findings which were obtained in the study indicated that some financial statements had the risk of fraudulence. It was concluded that the ratios of inventory/current asset, total debt ratio, and equity turnover rate were a good indicator in the determination of fraudulent financial statements.