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会计改革提高我国上市公司财务报告稳健性了吗? 被引量:1
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作者 钱春海 《财贸研究》 CSSCI 2009年第2期126-133,共8页
以1992—2005年中国A股上市公司为样本,采用多重度量方式,包括累积应计数字变化、盈余反应好坏消息的时效性差异以及净值相对于市值持续向下偏误的程度等,对我国上市公司财务报告稳健程度进行研究。研究结果发现:自1998年起,由于会计改... 以1992—2005年中国A股上市公司为样本,采用多重度量方式,包括累积应计数字变化、盈余反应好坏消息的时效性差异以及净值相对于市值持续向下偏误的程度等,对我国上市公司财务报告稳健程度进行研究。研究结果发现:自1998年起,由于会计改革与证券法的颁布实施,我国上市公司财务报告的稳健程度在显著增加。结果进一步揭示,我国在会计领域推行的各项会计改革与监管措施在实际运行过程中发挥了一定的成效。 展开更多
关键词 稳健性 应计数字 盈余/报酬关系 净值/市值比率
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AN ITERATIVE ALGORITHM FOR OPTIMAL DESIGN OF NON-FREQUENCY-SELECTIVE FIR DIGITAL FILTERS 被引量:1
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作者 Tian Xinguang Duan Miyi +1 位作者 Sun Chunlai Liu Xin 《Journal of Electronics(China)》 2008年第5期667-672,共6页
This paper proposes a novel iterative algorithm for optimal design of non-frequency-selective Finite Impulse Response(FIR) digital filters based on the windowing method.Different from the traditional optimization conc... This paper proposes a novel iterative algorithm for optimal design of non-frequency-selective Finite Impulse Response(FIR) digital filters based on the windowing method.Different from the traditional optimization concept of adjusting the window or the filter order in the windowing design of an FIR digital filter,the key idea of the algorithm is minimizing the approximation error by succes-sively modifying the design result through an iterative procedure under the condition of a fixed window length.In the iterative procedure,the known deviation of the designed frequency response in each iteration from the ideal frequency response is used as a reference for the next iteration.Because the approximation error can be specified variably,the algorithm is applicable for the design of FIR digital filters with different technical requirements in the frequency domain.A design example is employed to illustrate the efficiency of the algorithm. 展开更多
关键词 Finite Impulse Response (FIR) digital filters Optimal design Windowing method Approximation error Iterative algorithm
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Application of an Analytical Method to Locate a Mixing Plane in a Supersonic Compressor
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作者 Emmanuel Benichou Isabelle Trebinjac 《Journal of Energy and Power Engineering》 2015年第1期91-101,共11页
In order to achieve greater pressure ratios, compressor designers have the opportunity to use transonic configurations. In the supersonic part of the incoming flow, shock waves appear in the front part of the blades a... In order to achieve greater pressure ratios, compressor designers have the opportunity to use transonic configurations. In the supersonic part of the incoming flow, shock waves appear in the front part of the blades and propagate in the upstream direction. In case of multiple blade rows, steady simulations have to impose an azimuthal averaging (mixing plane) which prevents these shock waves to extend upstream. In the present paper, several mixing plane locations are numerically tested and compared in a supersonic configuration. An analytical method is used to describe the shock pattern. It enables to take a critical look at the CFD (computational fluid dynamics) steady results. Based on this method, the shock losses are also evaluated. The good agreement between analytical and numerical values shows that this method can be useful to wisely forecast the mixing plane location and to evaluate the shift in performances due to the presence of the mixing plane. 展开更多
关键词 Supersonic compressor shock wave pressure loss RANS mixing plane
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Numerical Investigation of Two-Phase Flow through a T-Junction Microchannel Reactor
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作者 Mohamed Mansour Akimaro Kawahara Michio Sadatomi 《Journal of Environmental Science and Engineering(A)》 2014年第1期42-54,共13页
Recently, microreactors have become available to be fabricated and used safely. The performance of these microreactors depends on the behavior of the multiphase flow hydrodynamics. Gas-liquid flow through T-junction m... Recently, microreactors have become available to be fabricated and used safely. The performance of these microreactors depends on the behavior of the multiphase flow hydrodynamics. Gas-liquid flow through T-junction microchannel reactor is simulated numerically using VOF (volume of fluid) method. 2-D (Two-dimensional) and 3-D (three-dimensional) models of the T-junction microchannel reactor were introduced to the simulations. Both 2-D and 3-D simulations for nitrogen-water flow were performed in the FLUENT (Fluent. Inc.) computational fluid dynamics package. The third direction effect has been studied by comparing the results of the 2-D and 3-D simulations with the published experimental data. Also, the bubble slug length was calculated for the 2-D and 3-D simulations. Furthermore, the hydrodynamics of the flow was studied for the 2-D and 3-D simulations, and compared with other experimental data. The pressure drop, mean bubble velocity, the velocity distribution and the void fraction were calculated and found to be in good agreement with published data. 展开更多
关键词 Two-phase flow VOF method pressure drop bubble slug length void fraction.
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Technique Development and Application——Construction of a Beowulf Cluster for Parallel Computing
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作者 FENG Kun DONG Jiaqi ZHANG Jinhua 《Southwestern Institute of Physics Annual Report》 2004年第1期138-141,共4页
The large-scale computations are often performed in science and engineering areas such as numerical weather forecasting, astrophysics, energy resources exploration, nuclear weapon design, and plasma fusion research et... The large-scale computations are often performed in science and engineering areas such as numerical weather forecasting, astrophysics, energy resources exploration, nuclear weapon design, and plasma fusion research etc. Many applications in these areas need super computing power. The traditional mode of sequential processing cannot meet the demands of those computations, thus, parallel processing(PP) is the main way of high performance computing (HPC) now. 展开更多
关键词 Parallel Computing Beowulf Cluster MPICH
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