In a developing country, modernization and change of the accounting regime are possible if the standards are in compliance with global ones. The change of accounting standards adopted by Turkey started to be implement...In a developing country, modernization and change of the accounting regime are possible if the standards are in compliance with global ones. The change of accounting standards adopted by Turkey started to be implemented, and this created a number of qualitative and quantitative results. This study examines the impact of change of accounting standards on accounting quality. In order to determine how switching standard reflects accounting quality, first of all, the earnings management, timely loss recognition, and value relevance variables pertaining to accounting quality were listed and the findings were stated after subjecting the obtained data to statistical analyses. Accordingly, by the transition to International Financial Reporting Standards （IFRS）, the earnings management practices were observed to decrease as compared with the pre-IFRS period and the timely loss recognition and value-relevance values were observed to increase, which constitute the dimensions of accounting quality. It was also concluded that by the switch from domestic accounting standards to International Accounting Standards （IAS）, the quality of accounting in the country was improved and the market became more active than it was before.展开更多
In this paper, different electrical measurement and operation methods of resistive random access memory （RRAM） have been summarized, including voltage sweeping mode （VSM）, current sweeping mode （CSM）, co lstant ...In this paper, different electrical measurement and operation methods of resistive random access memory （RRAM） have been summarized, including voltage sweeping mode （VSM）, current sweeping mode （CSM）, co lstant current stress （CCS）, constant voltage stress （CVS）, rectangular pulse mode （RPM）, and triangle pulse mode （TPM）. Meanwhile, the effects of these meas- urement methods on the forming, set, reset and read operation as well as endurance performance have been compared. Finally, their respective controllability of various resistive switching parameters have been summar zeal and analyzed.展开更多
Software Defined Networking （SDN） is an emerging networking paradigm that assumes a logically centralized control plane separated from the data plane. Despite all its advantages, separating the control and data plan...Software Defined Networking （SDN） is an emerging networking paradigm that assumes a logically centralized control plane separated from the data plane. Despite all its advantages, separating the control and data planes introduces new challenges regarding resilient communications between the two. That is, disconnec- tions between switches and their controllers could result in substantial packet loss and performance degradation. This paper addresses this challenge by studying the issue of control traffic protection in SDNs with arbitrary numbers of controllers. Specifically, we propose a control traffic protection scheme that combines both local rerouting and constrained reverse path forwarding protections, through which switches can locally react to fail- ures and redirect the control traffic using standby backup forwarding options. Our goal is then to find a set of primary routes for control traffic, called protected control network, where as many switches as possible can benefit from the proposed protection scheme. We formulate the protected control network problem, prove its NP-hardness, and develop an algorithm that reconciles proteetability and performance （e.g., switch-to-control latency）. Through extensive simulations based on real topologies, we show that our approach significantly im- proves protectability of control traffic. The results should help further the process of deploying SDN in real-world networks.展开更多
Switching expansion reduction(SER) uses a switch valve to substitute the throttle valve to reduce pressure for high pressure pneumatics.The experiments indicate that the simulation model well predicts the actual chara...Switching expansion reduction(SER) uses a switch valve to substitute the throttle valve to reduce pressure for high pressure pneumatics.The experiments indicate that the simulation model well predicts the actual characteristics.The heat transfers and polytropic exponents of the air in expansion tank and supply tanks of SER have been studied on the basis of the experiments and the simulation model.Through the mathematical reasoning in this paper,the polytropic exponent can be calculated by the air mass,heat,and work exchanges of the pneumatic container.For the air in a constant volume tank,when the heat-absorption is large enough to raise air temperature in discharging process,the polytropic exponent is less than 1;when the air is experiencing a discharging and heat-releasing process,the polytropic exponent exceeds the specific heat ratio(the value of 1.4).展开更多
文摘In a developing country, modernization and change of the accounting regime are possible if the standards are in compliance with global ones. The change of accounting standards adopted by Turkey started to be implemented, and this created a number of qualitative and quantitative results. This study examines the impact of change of accounting standards on accounting quality. In order to determine how switching standard reflects accounting quality, first of all, the earnings management, timely loss recognition, and value relevance variables pertaining to accounting quality were listed and the findings were stated after subjecting the obtained data to statistical analyses. Accordingly, by the transition to International Financial Reporting Standards （IFRS）, the earnings management practices were observed to decrease as compared with the pre-IFRS period and the timely loss recognition and value-relevance values were observed to increase, which constitute the dimensions of accounting quality. It was also concluded that by the switch from domestic accounting standards to International Accounting Standards （IAS）, the quality of accounting in the country was improved and the market became more active than it was before.
基金supported by the National Natural Science Foundation of China(Grant Nos.61322408,61221004,61422407,61334007,61474136,61274091,61376112,61306117,61106119,and 61106082)National Basic Research Program of China(Grant No.2011CBA00602)National High Technology Research and Development Program of China(Grant Nos.2014AA032900,2013AA030801,2011AA010401 and 2011AA-010402)
文摘In this paper, different electrical measurement and operation methods of resistive random access memory （RRAM） have been summarized, including voltage sweeping mode （VSM）, current sweeping mode （CSM）, co lstant current stress （CCS）, constant voltage stress （CVS）, rectangular pulse mode （RPM）, and triangle pulse mode （TPM）. Meanwhile, the effects of these meas- urement methods on the forming, set, reset and read operation as well as endurance performance have been compared. Finally, their respective controllability of various resistive switching parameters have been summar zeal and analyzed.
基金supported in part by National High-tech R&D Program of China(863 Program)(Grant Nos.2013AA0133012015AA016101)
文摘Software Defined Networking （SDN） is an emerging networking paradigm that assumes a logically centralized control plane separated from the data plane. Despite all its advantages, separating the control and data planes introduces new challenges regarding resilient communications between the two. That is, disconnec- tions between switches and their controllers could result in substantial packet loss and performance degradation. This paper addresses this challenge by studying the issue of control traffic protection in SDNs with arbitrary numbers of controllers. Specifically, we propose a control traffic protection scheme that combines both local rerouting and constrained reverse path forwarding protections, through which switches can locally react to fail- ures and redirect the control traffic using standby backup forwarding options. Our goal is then to find a set of primary routes for control traffic, called protected control network, where as many switches as possible can benefit from the proposed protection scheme. We formulate the protected control network problem, prove its NP-hardness, and develop an algorithm that reconciles proteetability and performance （e.g., switch-to-control latency）. Through extensive simulations based on real topologies, we show that our approach significantly im- proves protectability of control traffic. The results should help further the process of deploying SDN in real-world networks.
基金supported by the National Natural Science Foundation of China (No.50575202)
文摘Switching expansion reduction(SER) uses a switch valve to substitute the throttle valve to reduce pressure for high pressure pneumatics.The experiments indicate that the simulation model well predicts the actual characteristics.The heat transfers and polytropic exponents of the air in expansion tank and supply tanks of SER have been studied on the basis of the experiments and the simulation model.Through the mathematical reasoning in this paper,the polytropic exponent can be calculated by the air mass,heat,and work exchanges of the pneumatic container.For the air in a constant volume tank,when the heat-absorption is large enough to raise air temperature in discharging process,the polytropic exponent is less than 1;when the air is experiencing a discharging and heat-releasing process,the polytropic exponent exceeds the specific heat ratio(the value of 1.4).
