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基于光伏并网的电能质量控制系统 被引量:57
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作者 王晓 罗安 +3 位作者 邓才波 帅智康 孙运宾 肖萍 《电网技术》 EI CSCD 北大核心 2012年第4期68-73,共6页
结合微网光伏并网系统和电能质量调节器的特点,提出了一种既能够并网发电,又能实现无功补偿和滤除电网谐波电流的光伏并网及电能质量控制系统(micro photovoltaicgrid and power quality control system,MPG-PQC)结构。首先介绍了该系... 结合微网光伏并网系统和电能质量调节器的特点,提出了一种既能够并网发电,又能实现无功补偿和滤除电网谐波电流的光伏并网及电能质量控制系统(micro photovoltaicgrid and power quality control system,MPG-PQC)结构。首先介绍了该系统的结构和原理,构建了该系统的数学模型;然后提出了适用于该系统的无差拍复合控制策略,重点分析了该控制策略下调制脉宽的理论计算,给出了复合指令的求取方法;最后,搭建了仿真模型和实验平台,给出了该系统的具体实现方案。运行数据表明了系统结构和控制策略的有效性和合理性。 展开更多
关键词 光伏并网:电能质量:无差拍控制:复合指令
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12项Bosch质量原则
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作者 Bosch 张大平 《现代车用动力》 1994年第4期48-48,共1页
产品开发、外购外协及制造方面的质量保证显得越来越重要。我们正致力于应用质量保证的新方法。为了强调质量是我们最重要的共同目标之一,我们确定了为全体员工制订的12项质量原则。 1.要满足用户的要求。这就是产品和服务的最高质量成... 产品开发、外购外协及制造方面的质量保证显得越来越重要。我们正致力于应用质量保证的新方法。为了强调质量是我们最重要的共同目标之一,我们确定了为全体员工制订的12项质量原则。 1.要满足用户的要求。这就是产品和服务的最高质量成为我们主要的共同任务之一的原因。这也适用于我们的代理商在他们的销售服务部所做的工作。 2.用户是我们质量的裁判员。 展开更多
关键词 质量原则 BOSCH 质量保证 产品开发 质量指令 产品质量 成本效应 质量要求 早期故障诊断 工作质量
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New European Union's Requirements and IFRS Practice Statement "Management Commentary": Does MD&A Disclosure Quality Affect Analysts' Forecasts?
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作者 S. Pisano F. Alvino 《Journal of Modern Accounting and Auditing》 2015年第6期283-301,共19页
The Management Discussion and Analysis (MD&A) is a mandatory document under the European Union's (EU) law. In 2003, the EU issued Directive 2003/51/EC, which broadened the information that firms have to provide ... The Management Discussion and Analysis (MD&A) is a mandatory document under the European Union's (EU) law. In 2003, the EU issued Directive 2003/51/EC, which broadened the information that firms have to provide in their MD&A, and in 2010 the International Accounting Standards Board (IASB) issued the International Financial Reporting Standards (IFRS) Practice Statement "Management Commentary", a non-binding guidance for the presentation of this document. The aim of this paper is to examine the relationship between MD&A disclosure quality and properties of analysts' forecasts. In fact, although most studies found that financial analysts mainly refer to financial statement data in forecasting earnings, there are few researches highlighting the importance of MD&A disclosures for financial analysts. On this basis, Ramnath, Rock, and Shane (2008) called for researches in order to better understand the relationship between the information really used by analysts and their forecasts. To assess the quality of MD&A disclosures, we developed a multidimensional measure on the basis of the EU requirements and the IFRS Practice Statement, and then we regressed this variable on both forecast accuracy and dispersion. The findings show that our measure of MD&A disclosure quality is significantly and positively related to forecast accuracy. We conducted other analyses in order to better understand the previous relationship and we found that, if we analyze the different information contained in the MD&A statement, financial analysts consider useful accounting and financial data in forecasting earnings. These results enhance our understanding of the role of MD&A disclosures in the wide set of information that firms provide to financial statement users. 展开更多
关键词 Management Discussion and Analysis (MD&A) Directive 2003/51/EC Intemational FinancialReporting Standards (IFRS) Practice Statement "Management Commentary" disclosure quality analysts' forecasts
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