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内部审计与公司治理的耦合性关系研究 被引量:4
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作者 赵丽芳 武婷 +1 位作者 杨洋 郑欣 《会计之友》 北大核心 2014年第20期87-90,共4页
借助制度理论和资源基础理论分析了内部审计的制度属性和异质性资源特性,明确了内部审计增进公司秩序、提供公正与减少内部交易费用的制度性作用。提出内部审计是代表股东监督确认公司各项重要治理活动与管理制度执行有效性的一种监督... 借助制度理论和资源基础理论分析了内部审计的制度属性和异质性资源特性,明确了内部审计增进公司秩序、提供公正与减少内部交易费用的制度性作用。提出内部审计是代表股东监督确认公司各项重要治理活动与管理制度执行有效性的一种监督制度。进一步地,针对控股股东隧道挖掘行为,提出了赋予内部审计机构由审计委员会领导代表中小股东监督确认控股股东与高管行为适当性、公司内部控制与风险管理有效性进而保障公司及利益相关者利益以实现公司治理目标的基本观点。 展开更多
关键词 内部审计 制度属性 异质性资源特性 公司治理 耦合性关系
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基于兴趣点(POI)数据的地铁站周边商业空间活力分级与耦合性研究——以天津市中心城区为例 被引量:9
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作者 王维礼 白云庆 卢景德 《城市》 2019年第5期14-22,共9页
地铁站周边商业空间分布与活力分级有着特殊的内在特征,基于兴趣点(POI)数据分析对地铁站周边商业活力兴趣点进行分类,构建地铁站与商业空间活力的耦合协调度模型,分析两者之间的内在耦合协调规律,为地铁站周边商业空间活力的提升及地... 地铁站周边商业空间分布与活力分级有着特殊的内在特征,基于兴趣点(POI)数据分析对地铁站周边商业活力兴趣点进行分类,构建地铁站与商业空间活力的耦合协调度模型,分析两者之间的内在耦合协调规律,为地铁站周边商业空间活力的提升及地铁站的科学合理布局提供技术支持。 展开更多
关键词 兴趣点(POI) 地铁站 商业空间活力 耦合性关系
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诚信的本质是什么? 被引量:6
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作者 姜正冬 《山东师范大学学报(人文社会科学版)》 北大核心 2004年第4期57-60,共4页
 诚信在其本质上是人的利益关系的反映和表现,是主体对自己和客体、中介体利益耦合关系的现实认可、未来期望与践诺追求的统一。辩正这一点,不仅对我们树立科学的诚信观念,而且对我国社会采取切实可行的措施,全面推进诚信建设的健康发...  诚信在其本质上是人的利益关系的反映和表现,是主体对自己和客体、中介体利益耦合关系的现实认可、未来期望与践诺追求的统一。辩正这一点,不仅对我们树立科学的诚信观念,而且对我国社会采取切实可行的措施,全面推进诚信建设的健康发展,都有着十分重要的意义。 展开更多
关键词 诚信观念 利益关系 诚信建设 客体 中介体 耦合性关系 主体
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On-Off Intermittency Route to Chaos Synchronization and Spatial Periodic Synchronization of Chaos in Coupled Arrays of Chaotic Systems
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作者 邓晓龙 袁春华 +1 位作者 具睿 黄洪斌 《Journal of Southeast University(English Edition)》 EI CAS 2002年第1期95-98,共4页
Chaos synchronization of coupled nonlinear systems is ubiquitous in nature and science. Dynamic behaviors of coupled ring and linear arrays of unidirectionally coupled Lorenz oscillators are studied numerically. We fi... Chaos synchronization of coupled nonlinear systems is ubiquitous in nature and science. Dynamic behaviors of coupled ring and linear arrays of unidirectionally coupled Lorenz oscillators are studied numerically. We find that chaos synchronization in circular arrays of chaotic systems can occur through the on off intermittent synchronization with a power law distribution of laminar phases. And in the coupled ring and linear array it is found that the chaotic rotating waves generated from the ring propagate with spatial periodic synchronization along the linear array. 展开更多
关键词 Lorenz oscillator chaos synchronization intermittency chaos spatio periodic chaos
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A nonlinear multi-field coupled model for soils 被引量:15
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作者 CAI GuoQing ZHAO ChengGang +1 位作者 LIU Yan LI Jian 《Science China(Technological Sciences)》 SCIE EI CAS 2011年第5期1300-1314,共15页
A nonlinear multi-field coupled model for multi-constituent three-phase soils is derived by using the hybrid mixture theory. The balance equations with three levels (constituents, phases and the whole mixture soil) ar... A nonlinear multi-field coupled model for multi-constituent three-phase soils is derived by using the hybrid mixture theory. The balance equations with three levels (constituents, phases and the whole mixture soil) are set up under the assumption that soil is composed of multi-constituent elastic-plastic solid skeleton (which is different from the linearization method) and viscous liquid and ideal gas. With reasonable constitutive assumptions in such restrictive conditions as the principles of determinism, equipresence, material frame-indifference and the compatible principle in continuum mechanics, a theoretical framework of constitutive relations modeling three-phase soil in both non-equilibrium and equilibrium states is established, thus the closed field equations are formed. In the theoretical framework, the concept of effective generalized thermodynamic forces is introduced, and the nonlinear coupling constitutive relations between generalized dissipation forces and generalized flows within the system at nonequilibrium state are also presented. On such a basis, four special coupling relations, i.e., solid thermal elastic-plastic constitutive relation, liquid visco-elastic-plastic constitutive relation, the generalized Fourier’s law, and the generalized Darcy’s law are put forward. The generalized or nonlinear results mentioned above can degenerate into the linear coupling results given by Bennethum and Singh. Based on a specific dissipation function, the concrete form of generalized Darcy’s law is deduced, which may degenerate into the traditional form of Darcy’s law by neglecting the influence of skeleton deformation and temperature. Without considering temperature and other coupling effects, the nonlinear coupled model in this paper can degenerate into a soil elastic-plastic constitutive model. 展开更多
关键词 multi-field coupled model for soils hybrid mixture theory NON-LINEAR multi-constituent
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The Foundation for the Establishment of the BRICS New Development Bank:Immediate Impetus and Theoretical Rationale 被引量:1
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作者 汤凌霄 欧阳峣 +1 位作者 黄泽先 Liu Yi 《Social Sciences in China》 2015年第4期40-56,共17页
The BRICS basic infrastructure suffers from a huge financing gap, but their massive foreign exchange reserves lack profitable outlets and member states' self-contained management costs are extremely high. The coincid... The BRICS basic infrastructure suffers from a huge financing gap, but their massive foreign exchange reserves lack profitable outlets and member states' self-contained management costs are extremely high. The coincidence of the need for basic infrastructure investment and the need for profitable foreign exchange reserves are the immediate reasons for setting up the BRICS Development Bank. Comparative advantage and the co-movement of fluctuations in the BRICS member states optimize their cooperative interests. A co- movement game model analysis enables us to deduce the logical necessity for cooperation among the BRICS. Compared with other patterns of cooperation, virtual networks enable this financial cooperation to yield benefits in a short timeframe. The mutually supportive relationship between development and stability in the BRICS economies provides a solid rationale for the establishment of the New Development Bank. 展开更多
关键词 The BRICS New Development Bank international financial cooperation
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Solitary and Periodic Waves in Coupled KdV Equations with Diferent Linear Dispersion Relations 被引量:1
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作者 程雪苹 杨云青 李金玉 《Communications in Theoretical Physics》 SCIE CAS CSCD 2014年第1期1-6,共6页
Based on the invariant expansion method, some reasonable approximate solutions of coupled Korteweg-de Vries (KdV) equations with different linear dispersion relations have been obtained. These solutions contain not ... Based on the invariant expansion method, some reasonable approximate solutions of coupled Korteweg-de Vries (KdV) equations with different linear dispersion relations have been obtained. These solutions contain not only bell type soliton solutions but also periodic wave solutions that expressed by Jacob/elliptic functions. The results also show that if the arbitrary constants are selected suitably, the approximate solutions may become the exact ones. 展开更多
关键词 invariant asymptotic expansion method coupled KdV equations approximate solution
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