通信兵记忆广度与专业水平关系的研究

目的 研究通信兵记忆广度与专业水平之间的关系。方法 采用记忆广度测试仪对某军区 1 59名工作一年以上的通信兵和 64名新训报务员进行了测试 ,同时 ,由单位主管对其进行专业技术评定。结果 通信兵记忆广度与专业水平呈正相关 ,但通信兵不同岗位人员记忆广度与专业水平相关关系存在差异 ,报务专业是通信兵的重要岗位 ,报务人员记忆广度与专业水平相关显著 ,而且新兵报务人员记忆广度与训练成绩正相关。结论 通信兵记忆广度对其专业水平有重要影响 ,为通信兵的选拔与分类提供了科学的依据。

在崂山绝顶放牧风雨

他从平原走来,走向蓝蓝的海;他从大海走来,走向高高的山巅。从此,崂山上留下了他深深的足迹。

The Effects of Audit Committee Attributes on Fraudulent Financial Reporting

This study aims to examine the relationship between audit committee attributes （audit committee independence, financial expertise, meeting frequency, gender diversity, and ethnic composition） and the propensity for fraudulent financial reporting. The sample includes 116 fraudulent and non-frandulent firms listed on Bursa Malaysia from 2005 to 2010. The finding of this study indicates that audit committee independence is positively associated with fraudulent financial reporting. The higher the proportion of independent or outside directors on the committee, the higher the possibility of financial fraud, and vice versa. The results also show that the expertise of members of the audit committee is negatively associated with corporate fraud. This suggests that when audit committee members are financially literate, they are more competent to curb fraudulent financial reporting. However, the findings for frequency of audit committee meetings, gender, and ethnicity show that there is no relationship between these variables and corporate fraud. The result of this study is robust after controlling for other firm-specific effects.

春城HAM新年聚首

2012年1月2日，近50名业余无线电爱好者及家属相约在昆明西郊团结镇博奥信鸽基地聚会，共同庆祝新年的到来。