本文运用Myers and Majluf(1984)的基本模型,以及结合我国特殊制度背景的修正模型,分析了股权再融资过程中盈余管理的作用,及其隐性动机对融资后股东价值的影响。分析表明盈余管理能够增加上市公司股权再融资机会,管理层为SEO进行的盈...本文运用Myers and Majluf(1984)的基本模型,以及结合我国特殊制度背景的修正模型,分析了股权再融资过程中盈余管理的作用,及其隐性动机对融资后股东价值的影响。分析表明盈余管理能够增加上市公司股权再融资机会,管理层为SEO进行的盈余管理既可能出于机会主义动机,也可能源于信息观动机,不同动机对SEO后股东价值的影响也不尽相同:机会主义动机在损害外部投资者或小股东利益的同时,增加了管理层及其所代表股东的利益,而信息观动机则有助于增加股东价值。展开更多
In this paper we show that, under some conditions, if M is a manifold with Bakry-émery Ricci curvature bounded below and with bounded potential function then M is compact. We also establish a volume comparison th...In this paper we show that, under some conditions, if M is a manifold with Bakry-émery Ricci curvature bounded below and with bounded potential function then M is compact. We also establish a volume comparison theorem for manifolds with nonnegative Bakry-émery Ricci curvature which allows us to prove a topolological rigidity theorem for such manifolds.展开更多
约翰·施莫是澳大利亚Coles Myer有限公司的CFO,负责包括信息技术、会计、薪酬管理和电子数据转换等工作。他曾经在澳大利亚、欧洲、英国、美国、东南亚、非洲和日本等国家工作,具有丰富的跨国公司工作经验。 Coles Myer公司是澳大...约翰·施莫是澳大利亚Coles Myer有限公司的CFO,负责包括信息技术、会计、薪酬管理和电子数据转换等工作。他曾经在澳大利亚、欧洲、英国、美国、东南亚、非洲和日本等国家工作,具有丰富的跨国公司工作经验。 Coles Myer公司是澳大利亚最大的零售商,年销售额达到238亿澳元,拥有超过2000家零售商店。展开更多
The increasing interest in exploring the correlation between personal-ity traits and real-life individual characteristics has been driven by the growing popularity of the Myers–Briggs Type Indicator(MBTI)on social me...The increasing interest in exploring the correlation between personal-ity traits and real-life individual characteristics has been driven by the growing popularity of the Myers–Briggs Type Indicator(MBTI)on social media plat-forms.To investigate this correlation,we conduct an analysis on a Myers–Briggs Type Indicator(MBTI)-demographic dataset and present MBTIviz,a visualiza-tion system that enables researchers to conduct a comprehensive and accessible analysis of the correlation between personality and demographic variables such as occupation and nationality.While humanities and computer disciplines provide valuable insights into the behavior of small groups and data analysis,analysing demographic data with personality information poses challenges due to the com-plexity of big data.Additionally,the correlation analysis table commonly used in the humanities does not offer an intuitive representation when examining the relationship between variables.To address these issues,our system provides an integrated view of statistical data that presents all demographic information in a single visual format and a more informative and visually appealing approach to presenting correlation data,facilitating further exploration of the linkages between personality traits and real-life individual characteristics.It also includes machine learning predictive views that help nonexpert users understand their personality traits and provide career predictions based on demographic data.In this paper,we utilize the MBTIviz system to analyse the MBTI-demographic dataset,calcu-lating age,gender,and occupation percentages for each MBTI and studying the correlation between MBTI,occupation,and nationality.展开更多
We study the dynamical Myers effect by allowing the fuzzy(or the dynamical dielectric brane)coordinates to be time dependent.We find three novel kinds of the dynamical spherical dielectric branes depending on their re...We study the dynamical Myers effect by allowing the fuzzy(or the dynamical dielectric brane)coordinates to be time dependent.We find three novel kinds of the dynamical spherical dielectric branes depending on their respective excess energies.The first represents a dynamical spherical brane carrying a negative excess energy(having a lower bound)with its radius oscillating periodically between two given non-zero values.The second is the one with zero excess energy and whose time dependence can be expressed in terms of a simple function.This particular dynamical spherical configuration represents the dielectric brane creation and/or annihilation like a photon in the presence of a background creating an electron-position pair and then annihilating back to a photon.The third is the one carrying positive excess energy and the radius can also oscillate periodically between two non-zero values but,unlike the first kind,it passes zero twice for each cycle.Each of the above can also be interpreted as the time evolution of a semi-spherical D-brane–anti semi-spherical D-brane system.展开更多
In this paper, we study the integrals of the Ricci curvature over metric balls in a Finsler manifold,which can be viewed as an L^(q)-norm of the Ricci curvature. By bounding such integrals from above, we obtain severa...In this paper, we study the integrals of the Ricci curvature over metric balls in a Finsler manifold,which can be viewed as an L^(q)-norm of the Ricci curvature. By bounding such integrals from above, we obtain several Myers type theorems.展开更多
文摘本文运用Myers and Majluf(1984)的基本模型,以及结合我国特殊制度背景的修正模型,分析了股权再融资过程中盈余管理的作用,及其隐性动机对融资后股东价值的影响。分析表明盈余管理能够增加上市公司股权再融资机会,管理层为SEO进行的盈余管理既可能出于机会主义动机,也可能源于信息观动机,不同动机对SEO后股东价值的影响也不尽相同:机会主义动机在损害外部投资者或小股东利益的同时,增加了管理层及其所代表股东的利益,而信息观动机则有助于增加股东价值。
文摘In this paper we show that, under some conditions, if M is a manifold with Bakry-émery Ricci curvature bounded below and with bounded potential function then M is compact. We also establish a volume comparison theorem for manifolds with nonnegative Bakry-émery Ricci curvature which allows us to prove a topolological rigidity theorem for such manifolds.
文摘约翰·施莫是澳大利亚Coles Myer有限公司的CFO,负责包括信息技术、会计、薪酬管理和电子数据转换等工作。他曾经在澳大利亚、欧洲、英国、美国、东南亚、非洲和日本等国家工作,具有丰富的跨国公司工作经验。 Coles Myer公司是澳大利亚最大的零售商,年销售额达到238亿澳元,拥有超过2000家零售商店。
基金The paper is supported by the NationalNature Science Foundation of China(Grant No.61100053)a research grant from Intel Asia-PacificResearch and Development Co.,Ltd.
文摘The increasing interest in exploring the correlation between personal-ity traits and real-life individual characteristics has been driven by the growing popularity of the Myers–Briggs Type Indicator(MBTI)on social media plat-forms.To investigate this correlation,we conduct an analysis on a Myers–Briggs Type Indicator(MBTI)-demographic dataset and present MBTIviz,a visualiza-tion system that enables researchers to conduct a comprehensive and accessible analysis of the correlation between personality and demographic variables such as occupation and nationality.While humanities and computer disciplines provide valuable insights into the behavior of small groups and data analysis,analysing demographic data with personality information poses challenges due to the com-plexity of big data.Additionally,the correlation analysis table commonly used in the humanities does not offer an intuitive representation when examining the relationship between variables.To address these issues,our system provides an integrated view of statistical data that presents all demographic information in a single visual format and a more informative and visually appealing approach to presenting correlation data,facilitating further exploration of the linkages between personality traits and real-life individual characteristics.It also includes machine learning predictive views that help nonexpert users understand their personality traits and provide career predictions based on demographic data.In this paper,we utilize the MBTIviz system to analyse the MBTI-demographic dataset,calcu-lating age,gender,and occupation percentages for each MBTI and studying the correlation between MBTI,occupation,and nationality.
基金supported by the National Natural Science Foundation of China(Grant Nos.11775212,12047502,11947301)。
文摘We study the dynamical Myers effect by allowing the fuzzy(or the dynamical dielectric brane)coordinates to be time dependent.We find three novel kinds of the dynamical spherical dielectric branes depending on their respective excess energies.The first represents a dynamical spherical brane carrying a negative excess energy(having a lower bound)with its radius oscillating periodically between two given non-zero values.The second is the one with zero excess energy and whose time dependence can be expressed in terms of a simple function.This particular dynamical spherical configuration represents the dielectric brane creation and/or annihilation like a photon in the presence of a background creating an electron-position pair and then annihilating back to a photon.The third is the one carrying positive excess energy and the radius can also oscillate periodically between two non-zero values but,unlike the first kind,it passes zero twice for each cycle.Each of the above can also be interpreted as the time evolution of a semi-spherical D-brane–anti semi-spherical D-brane system.
基金supported by National Natural Science Foundation of China(Grant Nos.11501202 and 11761058)the grant of China Scholarship Council。
文摘In this paper, we study the integrals of the Ricci curvature over metric balls in a Finsler manifold,which can be viewed as an L^(q)-norm of the Ricci curvature. By bounding such integrals from above, we obtain several Myers type theorems.
