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审计证据数量的影响因素分析 被引量:4
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作者 艾雪 戴蓬军 《会计之友》 北大核心 2009年第15期75-77,共3页
审计证据的数量体现的是审计证据的充分性特征。在抽样审计中,样本规模决定了审计证据数量的多少。在审计证据数量的影响因素中,审计证据的数量与重要性水平成反向变动关系;与审计风险成反向变动关系;与抽样风险成反向变动关系,但不受... 审计证据的数量体现的是审计证据的充分性特征。在抽样审计中,样本规模决定了审计证据数量的多少。在审计证据数量的影响因素中,审计证据的数量与重要性水平成反向变动关系;与审计风险成反向变动关系;与抽样风险成反向变动关系,但不受非抽样风险的影响。预计总体误差与审计证据数量成同向变动关系。总体变异性不影响控制测试的样本规模,即不影响审计证据的数量,但在细节测试中,总体变异性与审计证据数量成同向变动关系。 展开更多
关键词 审计证据数量 重要性 审计风险 抽样风险 预计总体误差
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事实认定的概率分析 被引量:4
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作者 梁权赠 《中国司法鉴定》 2014年第6期10-14,共5页
根据概率分析所涉及证据数量的不同,事实认定概率分析可分为单一证据维度和证据组合维度。在单一证据维度中,司法鉴定领域会不断涌现像DNA证据那样兼具实证统计数据和高度科学确认度的统计概率证据。在证据组合维度中,事实认定不可能通... 根据概率分析所涉及证据数量的不同,事实认定概率分析可分为单一证据维度和证据组合维度。在单一证据维度中,司法鉴定领域会不断涌现像DNA证据那样兼具实证统计数据和高度科学确认度的统计概率证据。在证据组合维度中,事实认定不可能通过数学推理实现,其原因主要有:事实认定过程复杂,数学推理难以模拟;数学推理并非司法证明思维的"母语",而是一门需要翻译的"外语";数学推理会通过"量"上的运算模糊、混淆乃至掩盖了"质"上的差别。 展开更多
关键词 事实认定 概率分析 证据数量 贝叶斯推理
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证明标准问题之司法实务考查 被引量:10
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作者 胡建萍 《法律适用(国家法官学院学报)》 2002年第2期15-18,共4页
关键词 证明标准 司法实务 证据 立法标准 证据数量
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论刑事诉讼中的印证证明模式 被引量:1
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作者 蔡宏图 《黑龙江省社会主义学院学报》 2011年第4期58-61,共4页
我国的刑事诉讼证明模式是印证证明模式。印证证明模式属于自由心证体系,但同时具有法定证据制度的某些痕迹;印证模式注重对证据数量的要求,但仅是证据数量上简单的堆砌而缺乏内在的联系,并不能构成印证;印证是不同于补强证据规则的证... 我国的刑事诉讼证明模式是印证证明模式。印证证明模式属于自由心证体系,但同时具有法定证据制度的某些痕迹;印证模式注重对证据数量的要求,但仅是证据数量上简单的堆砌而缺乏内在的联系,并不能构成印证;印证是不同于补强证据规则的证明模式。虽然印证证明模式是符合人类认识规律的,但它将导致很高的证明标准。 展开更多
关键词 印证模式 证据数量 补强证据
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孤证不能定案的实务探讨 被引量:1
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作者 胡云飞 沈佳慧 沈秋明 《法制与经济》 2017年第11期137-138,共2页
文章以两位公诉人提出的对孤证不能定案的案件为例,认为孤证不能定案可能存在的两个方面的误区,进而提出一些实质性建议,将案件事实分为一般事实、犯罪片段事实、案件主要事实等类型,从理论上确认孤证不能定案原则的内涵和适用范围,以... 文章以两位公诉人提出的对孤证不能定案的案件为例,认为孤证不能定案可能存在的两个方面的误区,进而提出一些实质性建议,将案件事实分为一般事实、犯罪片段事实、案件主要事实等类型,从理论上确认孤证不能定案原则的内涵和适用范围,以解决孤证不能定案原则的绝对性和印证规则在实践中产生的质疑。 展开更多
关键词 孤证 证据数量 一般事实 片段事实 最低证明标准
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Radiotherapy in Non-Functioning Pituitary Macroadenoma: Mansoura Experience 被引量:2
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作者 Hanan Ahmed Wahba Hend Ahmed EI-Hadaad +1 位作者 Eman Hamza EI-Zahaf Mohammacl ADu-Hegazy 《Clinical oncology and cancer researeh》 CAS CSCD 2011年第4期224-228,共5页
OBJECTIVE The current retrospective study aims to evaluate the management of non-functioning the assessment of experience on pituitary macroadenoma through clinical, biochemical, radiological features, and treatment o... OBJECTIVE The current retrospective study aims to evaluate the management of non-functioning the assessment of experience on pituitary macroadenoma through clinical, biochemical, radiological features, and treatment outcome of patients, and to identify prognostic factors affecting progression-free survival (PFS). METHODS Data of 55 patients macroadenoma presented to the with non-functioning pituitary Clinical Oncology and Nuclear Medicine department between 1998 and 2009 were investigated. RESULTS The most common symptom was visual disturbance (38.2%) followed by headache (27.3%). The presence of male predominance was observed (1.4:1). Ten patients received radio-therapy (RT) only. Extrasellar extension was the more common treatment. The overall response rate was 72.8% with completed response at 16.4%. Memory and intellectual sequelae were the most common late complications of treatment (14%). The ten-year PFS was at 84.6%. PFS was found to be significantly better with higher dose of RT (up to 54 Gy), treatment by both surgery and RT, absence of visual field defect, and tumor localized to sella, whereas it was not significantly affected by age and sex. CONCLUSION The data confirmed that the prevalence of mass effect and hypopituitarism in patients with non-functioning pituitary macroadenoma is elevated. Conventional external RT up to 54 Gy is safe and effective in controlling non-functioning pituitary macro- adenoma with tolerable and acceptable morbidity. 展开更多
关键词 non-functioning pituitary macroadenoma RADIOTHERAPY prognostic factors survival.
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Early warning of rock mass instability based on multi-field coupling analysis and microseismic monitoring 被引量:12
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作者 Zhou-quan LUO Wei WANG +1 位作者 Ya-guang QIN Jun XIANG 《Transactions of Nonferrous Metals Society of China》 SCIE EI CAS CSCD 2019年第6期1285-1293,共9页
In order to overcome the limitation that rock mass instability warnings are caused by a lack of deep consideration of the inherent mechanism of disaster formation, early warning signs of rock mass instability were det... In order to overcome the limitation that rock mass instability warnings are caused by a lack of deep consideration of the inherent mechanism of disaster formation, early warning signs of rock mass instability were detected and multi-field coupling was analyzed. A multi-field coupling model of a damaged rock mass was established. The relationship between microseismic activity parameters and rock mass stability was analyzed, and a multi-parameter early warning index system was established and its solution program was compiled. Based on the D-S data fusion theory,an early warning model of rock mass instability combining multi-field coupling analysis and microseismic monitoring was constructed. Taking an underground mine stope as an object, the multi-field coupling model and its solution program were used to analyze mining response characteristics. The seismic field data were used to verify the accuracy of the multi-field coupling analysis. The early warning model was used to predict the instability of stope rock mass,and the early warning result is consistent with a real-world scenario. 展开更多
关键词 rock mass instability microseismic characteristic parameters D-S evidence fusion multi-parameter early warning damage distribution
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Validation of Full-Converter Wind Power Plant Generic Model Based on Actual Fault Ride-Through Measurements
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作者 O. Tsernobrovkin A. Perdana +1 位作者 I. Palu J. Kilter 《Journal of Energy and Power Engineering》 2010年第4期54-62,共9页
Modeling and validation of full power converter wind turbine models with field measurement data are rarely reported in papers. In this paper an aggregated generic dynamic model of the wind farm consisting of full powe... Modeling and validation of full power converter wind turbine models with field measurement data are rarely reported in papers. In this paper an aggregated generic dynamic model of the wind farm consisting of full power converter wind turbines is composed and the model validation based on actual field measurements is performed. The paper is based on the measurements obtained from the real short circuit test applied to connection point of observed wind farm. The presented approach for validating the composed model and fault ride-through (FRT) capability for the whole wind park is unique in overall practice and its significance and importance is described and analyzed. 展开更多
关键词 Real short-circuit test full converter wind turbine modeling model validation generic model fault ride-through (FRT) wind power development security of supply power system stability.
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Does Big 4 Affect the Earnings Response Coefficient (ERC)? Evidence From Malaysia
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作者 Nor Balkish Zakaria Dalila Daud 《Journal of Modern Accounting and Auditing》 2013年第9期1204-1215,共12页
This study examines the effect of audit quality (AQ) on the earnings response coefficient (ERC) based on a sample of 1,884 firm-year observations comprising 471 firms listed on the Bursa Malaysia from 2007 to 2010... This study examines the effect of audit quality (AQ) on the earnings response coefficient (ERC) based on a sample of 1,884 firm-year observations comprising 471 firms listed on the Bursa Malaysia from 2007 to 2010. This study tests whether AQ affects ERC after controlling the established determinants of ERC: beta, growth, earnings persistence, and size. Using reverse regression, the study confirms that Big 4 is significant and positive to ERC. Auditor switching from non-Big 4 to Big 4 indicates the same results; however, the switching of auditors among Big 4 is not significant. The study thus provides systematic and comprehensive additional evidence on the effect of AQ via the measurement of Big 4; and auditor switching from non-Big 4 to Big 4 and switching among Big 4 on ERC. This is an important contribution to the literature but especially so given that the evidence comes from Malaysia, an emerging economy, whereas the existing empirical literature relates mainly to the developed countries. 展开更多
关键词 earnings response coefficient (ERC) audit quality (AQ) Big 4 auditor switching
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渎职罪证据标准论纲 被引量:1
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作者 李忠诚 《人民检察》 北大核心 2012年第1期15-20,共6页
证据质量标准的基本内容是证据的三性,即客观性、相关性与合法性,同时渎职罪的证据标准有自己的特征。证据的数量标准则从职务犯罪初查、立案和侦查终结来把握,提出初查的"两个可能"、侦查的"两个存在"、侦查终结的... 证据质量标准的基本内容是证据的三性,即客观性、相关性与合法性,同时渎职罪的证据标准有自己的特征。证据的数量标准则从职务犯罪初查、立案和侦查终结来把握,提出初查的"两个可能"、侦查的"两个存在"、侦查终结的"两个清楚"。避免对每一个罪名下的证据标准一一列举,即从事物的共性来研究渎职罪的证据数量标准问题。在证明标准指导下来研究渎职罪的证据数量标准,从而使渎职罪的证据标准为证明标准服务。 展开更多
关键词 渎职罪 证据标准 证据质量 证据数量
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A New Multi-platform Data Acquisition System for Power Quality Metrological Certification
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作者 Maurizio Caciotta Stefano Di Pasquale Sabino Giametti Fabio Leccese Daniele Trinca 《Journal of Energy and Power Engineering》 2014年第7期1279-1285,共7页
In order to provide power quality monitoring activities with metrological certification, a DAS (data acquisition system) has been designed, realized and characterized. The system allows acquisition on tri-phases plu... In order to provide power quality monitoring activities with metrological certification, a DAS (data acquisition system) has been designed, realized and characterized. The system allows acquisition on tri-phases plus neutral lines picking up 499 samples per period of the fundamental at 50 Hz. To ensure certified measurements, the system gets external certified time and voltage references. The system uses a FTDI Virtual Com Port Driver to communicate data over High Speed RS232 virtual interface and it does not need any advanced programming skill. The choice to use a virtual serial communication makes the data acquisition software portable over many platforms, regardless by the development environment and by the programming language. To test the proposed device some custom software have been written in many programming language (C^#, VB6, LabView, MatLab), moreover in order to characterize the device the most common ADC (analog to digital converter) performing test have been applied. 展开更多
关键词 Power quality acquisition card multi-platform system.
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Large Eddy Simulation of Methane Non-premixed Flame Using the Laminar Flamelet Model
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作者 Mari Mitani Yuta Ito Nobuhiko Yamasaki 《Journal of Thermal Science》 SCIE EI CAS CSCD 2011年第6期534-542,共9页
The large eddy simulation (LES) using the steady laminar flamelet model is applied to a simple turbulent jet flame with 33.2% H2,22.1% CH4 and 44.7% N2 at the Reynolds number of 15,200 in order to validate the numeric... The large eddy simulation (LES) using the steady laminar flamelet model is applied to a simple turbulent jet flame with 33.2% H2,22.1% CH4 and 44.7% N2 at the Reynolds number of 15,200 in order to validate the numerical methods and to investigate the flame structure.For the validation,the detailed experimental data of DLR-A flame is used.The numerical results are in reasonable agreement with experimental results except mass fractions of minor species.In the flow field,the break-down of the potential core,the vortex structure and the mixing intensity are well captured.In the combustion field,mass fractions of major species (H2O,CO2,CO) are well predicted quantitatively.Minor species are well predicted qualitatively.In the present study,the simulations conducted on the Cartesian and cylindrical grids with approximately 6.6× 10 5 nodes are compared. 展开更多
关键词 Cartesian grid cylindrical grid validation calculation
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No evidence for the evolution of mass density power-law index γ from strong gravitational lensing observation
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作者 Jing-Lei Cui Hai-Li Li Xin Zhang 《Science China(Physics,Mechanics & Astronomy)》 SCIE EI CAS CSCD 2017年第8期8-14,共7页
In this paper, we consider the singular isothermal sphere lensing model that has a spherically symmetric power-law mass dis- tribution ρtot(r) - r-γ. We investigate whether the mass density power-law index y is co... In this paper, we consider the singular isothermal sphere lensing model that has a spherically symmetric power-law mass dis- tribution ρtot(r) - r-γ. We investigate whether the mass density power-law index y is cosmologically evolutionary by using the strong gravitational lensing (SGL) observation, in combination with other cosmological observations. We also check whether the constraint result of y is affected by the cosmological model, by considering several simple dynamical dark energy models. We find that the constraint on y is mainly decided by the SGL observation and independent of the cosmological model, and we find no evidence for the evolution of y from the SGL observation. 展开更多
关键词 strong gravitational lensing mass density power-law index dynamical dark energy cosmological parameter estimation
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