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企业生命周期、应计特征与会计稳健性
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作者 高全民 《中国集体经济》 2011年第4X期174-175,共2页
企业是有生命的。在市场竞争环境日益激烈、企业内部组织结构日益复杂的情况下,企业的经营目标必须从利润最大化向可持续成长的方向转变。在这种情况下,如何把握企业生命起伏变化规律、使企业免于危机困扰从而实现延长企业生命,使企业... 企业是有生命的。在市场竞争环境日益激烈、企业内部组织结构日益复杂的情况下,企业的经营目标必须从利润最大化向可持续成长的方向转变。在这种情况下,如何把握企业生命起伏变化规律、使企业免于危机困扰从而实现延长企业生命,使企业不断保持旺盛的精力的目的是任何一个企业亟待解决的问题。通过稳健的会计政策有利于限制企业的过度投资,但是也使得会计数字表现出系统性的低估,从而影响企业未来融资能力,可能导致企业投资不足。文章阐述了企业生命的周期、应计特性与会计稳健性,并探讨了如何通过两者的平衡到达最佳的统一。 展开更多
关键词 企业生命 应计特性 会计稳健性
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盈余管理的内在制约——基于会计弹性的实证研究 被引量:5
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作者 李彬 张俊瑞 王鹏 《管理学报》 CSSCI 2009年第11期1513-1517,共5页
以1998-2006年我国A股市场的上市公司为研究对象,以会计弹性来衡量公司应计项目的调整空间,在考虑行业特征对会计弹性影响的基础上,运用十分位法划分其大小,经过均值T检验发现会计弹性大的公司,其盈余管理程度的均值显著高于会计... 以1998-2006年我国A股市场的上市公司为研究对象,以会计弹性来衡量公司应计项目的调整空间,在考虑行业特征对会计弹性影响的基础上,运用十分位法划分其大小,经过均值T检验发现会计弹性大的公司,其盈余管理程度的均值显著高于会计弹性小的盈余管理程度均值。通过构建模型并回归分析后发现会计弹性大的公司,其盈余管理程度显著高于会计弹性小的公司。研究结果表明,公司管理盈余的能力并不是一成不变的,以前年度盈余管理的程度制约着后期管理盈余的能力。 展开更多
关键词 盈余管理 会计弹性 应计项目特性
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Application of grey relational analysis in sheet metal forming for multi-response quality characteristics 被引量:5
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作者 XIE Yan-min YU Hu-ping +1 位作者 CHEN Jun RUAN Xue-yu 《Journal of Zhejiang University-Science A(Applied Physics & Engineering)》 SCIE EI CAS CSCD 2007年第5期805-811,共7页
The theory of grey systems is a new technique for performing prediction, relational analysis and decision making in many areas. In this paper, the use of grey relational analysis for optimizing the square hole flangin... The theory of grey systems is a new technique for performing prediction, relational analysis and decision making in many areas. In this paper, the use of grey relational analysis for optimizing the square hole flanging process parameters with considerations of the multiple response (the average flanging height, regular flanging and maximum strain) is introduced. Various flanging parameters, such as the blank inner radius rb, blank inner width B0, are considered. An orthogonal array is used for the experimental design. Multiple response values are obtained using finite element analysis (FEA). Optimal process parameters are determined by the grey relational grade obtained from the grey relational analysis for multi-performance characteristics (flanging height, regular flanging and maximum strain). Analysis of variance (ANOVA) for the grey relational grade is implemented. The results showed good agreement with the experiment result. Grey relational analysis can be applied in multiple response optimi-zation designs. 展开更多
关键词 Grey relational analysis FLANGING Multiple response Optimization design
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Calendar Effects in AAPL Value-at-Risk
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作者 Hong-Kun Zhang Zijing Zhang 《Journal of Mathematics and System Science》 2016年第6期215-233,共19页
This study investigates calendar anomalies: day-of-the-week effect and seasonal effect in the Value-at-Risk (VaR) analysis of stock returns for AAPL during the period of 1995 through 2015. The statistical propertie... This study investigates calendar anomalies: day-of-the-week effect and seasonal effect in the Value-at-Risk (VaR) analysis of stock returns for AAPL during the period of 1995 through 2015. The statistical properties are examined and a comprehensive set of diagnostic checks are made on the two decades of AAPL daily stock returns. Combing the Extreme Value Approach together with a statistical analysis, it is learnt that the lowest VaR occurs on Fridays and Mondays typically. Moreover, high Q4 and Q3 VaR are observed during the test period. These results are valuable for anyone who needs evaluation and forecasts of the risk situation in AAPL. Moreover, this methodology, which is applicable to any other stocks or portfolios, is more realistic and comprehensive than the standard normal distribution based VaR model that is commonly used. 展开更多
关键词 Risk Measures VALUE-AT-RISK Extreme value theory Generalized Pareto Distribution Day-of-the-week effect Seasonaleffect
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Modeling,fabrication and measurement of a novel CMOS UV/blue-extended photodiode
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作者 陈长平 赵永嘉 +3 位作者 周晓亚 金湘亮 杨红姣 罗均 《Journal of Central South University》 SCIE EI CAS 2014年第10期3821-3827,共7页
A new complementary metal oxide semiconductor UV/blue-extended photodiode was presented for light detection in the UV/blue spectral range. Photoelectric characteristics of this presented photodiode were studied by num... A new complementary metal oxide semiconductor UV/blue-extended photodiode was presented for light detection in the UV/blue spectral range. Photoelectric characteristics of this presented photodiode were studied by numerical modeling and device simulation. Technology computer aided design simulation was done first to analyze its photoelectric characteristics. The structure characteristic and depletion situation of space between two adjacent P+ anodes were discussed. The reverse characteristic, spectral response characteristic and DC characteristic were discussed in detail. For the numerical modeling, dead layer effect is considered in the building of analytical mode. Dead layer is a space in which the boron doping profile decreases towards the surface due to high doping effects and boron redistribution, which affects the sensitivity of photodiode in the UV range seriously. Reverse characteristics and spectral response characteristics were modeled and analyzed typically. At last, silicon test results were given and compared with the simulated result, which shows reasonable match for each. 展开更多
关键词 device simulation numerical modeling ultraviolet responsivity photoelectric characteristics avalanche breakdown voltage silicon
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Algorithm design and application of novel GM-AGC based on mill stretch characteristic curve 被引量:5
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作者 姬亚锋 张殿华 +3 位作者 陈树宗 孙杰 李旭 邸洪双 《Journal of Central South University》 SCIE EI CAS 2014年第3期942-947,共6页
As the spring equation is limited to the accuracy of mill stiffness and the linearity of the mill spring curve, the traditional gaugemeter automatic gauge control(GM-AGC) system based on spring equation cannot meet th... As the spring equation is limited to the accuracy of mill stiffness and the linearity of the mill spring curve, the traditional gaugemeter automatic gauge control(GM-AGC) system based on spring equation cannot meet the requirements of practical production. In allusion to this problem, a kind of novel GM-AGC system based on mill stretch characteristic curve was proposed. The error existing in calculating strip thickness by spring equation were analyzed first. And then the mill stretch characteristic curve which could effectively eliminate the influence of mill stiffness was described. The novel GM-AGC system has been applied successfully in a hot strip mill, the application results show that the thickness control precision is improved significantly, with the novel GM-AGC system, over 98.6% of the strip thickness deviation of 3.0 mm class can be controlled within the target tolerances of ±20 μm. 展开更多
关键词 hot strip mill gauge meter automatic gauge control mill stretch characteristic curve mill stiffness
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Adaptive Rate Control Scheme for H.264/AVC
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作者 Myoung-jin KIM Min-cheol HONG 《Journal of Measurement Science and Instrumentation》 CAS 2010年第2期192-195,共4页
The purpose of this paper is to improve allocation of the number of bits without skipping the frame by accurately estimating the target bits in H. 264/AVC rate control. The scheme ImPoses an enhancement method of the ... The purpose of this paper is to improve allocation of the number of bits without skipping the frame by accurately estimating the target bits in H. 264/AVC rate control. The scheme ImPoses an enhancement method of the target frame rate based on H. 264/AVC bit allocation. The enhancement uses a frame complexion estimation to improve the existing Mean Absolute Difference (MAD) complexity measurement. Bit allocation to each frame is not just computed by target frame rote but also adjusted by a combined frame complexity measure. Using the statistical characteristic, the scheme obtains change of occurrence bit about QP to apply the bit amount by QP from the video characteristic and apply it in the estimated bit amount of the current frame. Simulation results show that the proposed rate eontrol scheme achieves time saving of mine than 99% over existing rate control algorithm. Nevertheless, Peak Signal-to-Noise Ration (PSNR) and bit rate were almost the same as the performances. 展开更多
关键词 computational complexity Mean Absolute Difference rote control Peak Signal-to-Noise Ration
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MAKING FULL USE OF OUTDATED CHANNEL ESTIMATES FOR BLOCK BY BLOCK ADAPTIVE MODULATIONS
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作者 Shan Xiaohong Bi Guangguo 《Journal of Electronics(China)》 2007年第1期54-59,共6页
This paper explores the potential to use accurate but outdated channel estimates for adaptive modulation. The work is novel in that the research is conditioned on block by block adaptation. First,we define a new quant... This paper explores the potential to use accurate but outdated channel estimates for adaptive modulation. The work is novel in that the research is conditioned on block by block adaptation. First,we define a new quantity,the Tolerable Average Use Delay (TAUD),which can indicate the ability of an adaptation scheme to tolerate the delay of channel estimation results. We find that for the variable-power schemes,TAUD is a constant and dependent on the target Bit Error Rate (BER),average power and Doppler frequency; while for the constant-power schemes,it depends on the ad-aptation block length as well. At last,we investigate the relation between the delay tolerating per-formance and the spectral efficiency and give the system design criterion. The delay tolerating per-formance is improved at the price of lower data rate. 展开更多
关键词 Adaptive modulation Block by block adaptation Channel estimation Spectral efficiency
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BATE curve in assessment of clinical utility of predictive biomarkers 被引量:2
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作者 ZHOU XiaoHua 1,2,3,& MA YunBei 4,5 1 Northwest HSR&D Center of Excellence,VA Puget Sound Health Care System,Seattle,WA 98198,USA 2 Department of Biostatistics,University of Washington,Seattle,WA 98198,USA +2 位作者 3 Beijing International Center for Mathematical Research,Peking University,Beijing 100871,China 4 Department of Operations Research and Financial Engineering,Princeton University,Princeton,NJ 08540,USA 5 School of Statisitcs,Southwest University of Finance and Economics,Chengdu 611130,China 《Science China Mathematics》 SCIE 2012年第8期1529-1552,共24页
In this paper, for time-to-event data, we propose a new statistical framework for casual inference in evaluating clinical utility of predictive biomarkers and in selecting an optimal treatment for a particular patient... In this paper, for time-to-event data, we propose a new statistical framework for casual inference in evaluating clinical utility of predictive biomarkers and in selecting an optimal treatment for a particular patient. This new casual framework is based on a new concept, called Biomarker Adjusted Treatment Effect (BATE) curve. The BATE curve can be used for assessing clinical utility of a predictive biomarker, for designing a subsequent confirmation trial, and for guiding clinical practice. We then propose semi-p^rametric methods for estimating the BATE curves of biomarkers and establish asymptotic results of the proposed estimators for the BATE curves. We also conduct extensive simulation studies to evaluate finite-sample properties of the proposed estimation methods. Finally, we illustrate the application of the proposed method in a real-world data set. 展开更多
关键词 predictive biomarker cutoff points INTERACTION BATE curve time-to-event outcome
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