分析师跟踪、审计师变更与审计意见购买

为研究公司在分析师跟踪压力下审计意见购买与审计师变更的关系,基于2019年沪深两市A股上市公司数据,实证分析了审计师变更对审计意见购买的影响,检验了分析师跟踪对于二者之间的调节作用.研究表明,发生了审计师变更的公司,更可能发生审计意见购买;当公司存在分析师跟踪时,增加了通过变更审计师实现审计意见购买的可能.     

公司内部治理、外部审计需求与财务报告质量

由于市场环境不同于发达国家，我国上市公司外部审计的内在动力主要在于弥补内部治理不足，而不是利用审计师声誉向市场传递信号；在风险导向审计模式驱动下，大型审计师对于内部治理较好、审计风险较小的公司采取了“低风险一低投入”策略，对优质公司的财务报告质量改善程度较低，但是对于公司治理较差客户的财务报告质量改善程度较高。     

年报预约披露日变更的影响因素

研究了影响上市公司年报预约披露时间变更的因素。结果发现，管理层倾向于提前披露好消息，推迟披露坏消息。同时，其他因素也很明显地影响到年报预约披露时间的变更，比如审计师的审计意见类型，非标的比例越高，预约披露时间的变更越多；独立董事比例越高，预约披露时间的变更越多；前三大股东持股比例越高，预约披露时间的变更也越多。此外，公司负债比例高也能对预约披露时间产生很明显的影响，而盈余管理的动机对预约披露时间的影响不大。     

创新投入会导致审计溢价吗?

选取2010年至2017年中国沪深两市A股上市公司作为研究样本,探讨企业创新投入是否会导致审计溢价,以及政治关联、高新技术企业认定在调节二者关系中的作用。研究发现,创新投入显著提高了审计费用;相对于不存在政治关联的企业而言,创新投入导致的审计溢价在存在政治关联的企业中显著弱化;高新技术企业认定削弱了审计师因创新投入而收取审计费用的风险应对行为。研究表明,在审计定价过程中,要将企业创新纳入考虑范围,为审计师进行专项审计时合理定价提供实证支持;对于增加创新投入而可能承担的审计溢价,上市公司要积极与审计师沟通协商,降低信息不对称程度,尽可能减少创新投入带来的负面影响。     

上市公司信息披露质量的影响因素——深圳股市面板数据的实证研究

以深圳股票市场2001-2004年的1958家上市公司的面板数据为研究样本，运用实证分析的方法，检验上市公司信息披露质量的影响因素。实证结果显示：信息披露质量与第一大股东持股比例、资产规模、净资产收益率以及审计意见正相关，而与资产负债率负相关；设立审计委员会的公司的信息披露质量较高。     

公司治理对企业社会责任表现的影响实证研究

以往的研究大体上都是从公司内部治理机制上来探究公司治理和企业社会责任表现的作用关系,而外部影响因素对企业行为和决策也存在重要影响。文章以2013年我国上市公司发布的年度社会责任报告为样本,通过构建企业社会责任指数,采用实证方法,深入分析了公司内外部治理机制对企业社会责任表现的影响。研究结果表明,从公司内部治理机制来看,国有控股、具有境外上市经验与企业社会责任表现存在显著的正相关关系,而审计委员会设立、监事会规模与企业社会责任表现无显著性相关关系;从公司外部治理机制来看,企业经营环境指数与企业社会责任表现存在显著的负相关关系。     

非标准设备的标准化

文化大革命以来,庆安公司广大革命职工坚持“三结合”的方针,对面广、量大的非标准设备的零、部件,进行了标准化工作,收到了良好的效果。     

战略差异度、环境不确定性与持续经营审计意见

2016年底颁布的新审计准则加强了对企业持续经营能力的关注,强调持续经营审计意见(GCO)对企业和投资者的重要意义。选取2007~2017年全部A股上市公司为样本,探究了战略差异度对企业获得GCO的影响,并考察了环境不确定性对两者之间关系的调节作用。实证结果表明,企业战略差异度越大,面临的经营风险和信息风险就越高,审计师通过职业判断,出于职业谨慎,就越有可能发表GCO;当企业面临的外部环境变化不定时,由于主客观条件的限制,管理层会倾向于选择接近于行业常规的差异度较小的战略,从而减少被审计师出具GCO的概率。     

内部审计与审计委员会在公司治理结构中的职责与关系

文章对内部审计、审计委员会在公司治理结构中的地位和职责进行了探讨,并对内部审计与审计委员会的关系作了分析.指出:随着内部审计的作用不断扩大,内部审计和审计委员会之间将会建立起相互评价、相互监督、相互合作、相互促进机制,实现公司治理内部监控与外部监控的有效组合.     

董事会特征与公司绩效实证研究——对河南上市公司的经验分析

以河南省A股上市公司为研究样本,以2007年为数据窗口,实证分析了董事会规模、独立董事比例、董事持股比例、董事会会议次数、董事薪酬与公司绩效之间的关系。研究结果表明:独立董事比例与公司绩效之间存在显著的正相关关系,董事会年度会议次数与公司绩效表现出显著的负相关关系。     

The effect of inlet conditions on the flow and heat transfer in multiple rotating cavity with axial throughflow

This paper discusses experimental results from two different build configurations of a heated multiple rotating cavity test rig.Measurements of heat transfer from the discs and tangential velocities are presented.The test rig is a 70% full scale version of a high pressure compressor stack of an axial gas turbine engine.Of particular interest are the internal cylindrical cavities formed by adjacent discs and the interaction of these with a central axial throughflow of cooling air.Tests were carried out for a range of non-dimensional parameters representative of high pressure compressor internal air system flows(Re up to 5×106 and Rez up to 2×105).Two different builds have been tested.The most significant difference between these two build configurations is the size of the annular gap between the(non-rotating) drive shaft and the bores of the discs.The heat transfer data were obtained from thermocouple measurements of surface temperature and a conduction solution method.The velocity measurements were made using a two component,LDA system.The heat transfer results from the discs show differences between the two builds.This is attributed to the wider annular gap allowing more of the throughflow to penetrate into the cavity.There are also significant differences between the radial distributions of tangential velocity in the two builds of the test rig.For the narrow annular gap,there is an increase of non-dimensional tangential velocity V/Ωr with radial location to solid body rotation V/Ωr=1.For the wider annular gap,the non-dimensional velocities show a decrease with radial location to solid body rotation.      

Research on Auto-detection for Remainder Particles of Aerospace Relay Based on Wavelet Analysis

Aerospace relay is one kind of electronic components which is used widely in national defense system and aerospace system. The existence of remainder particles induces the reliability declining, which has become a severe problem in the development of aerospace relay. Traditional particle impact noise detection (PIND) method for remainder detection is ineffective for small particles, due to its low precision and involvement of subjective factors. An auto-detection method for PIND output signals is proposed in this paper, which is based on direct wavelet de-noising (DWD), cross-correlation analysis (CCA) and homo-filtering (HF), the method enhances the affectiv-ity of PIND test about the small particles. In the end, some practical PIND output signals are analysed, and the validity of this new method is proved.     

Preparation of Highly Dispersed Antimony-doped Tin Oxide Nano-powder via Ion-exchange Hydrolysis of SnCl4 and SbCl3 and Azeotropic Drying

Antimony-doped tin hydroxide colloid precipitates have been synthesized by hydrolysis of SnCl4 and SbCl3 using: (1) an ion-exchange hydrolysis to remove chlorine ions, and (2) isoamyl acetate as an azeotropic solvent to obviate water. The obtained dried powder is of high dispersivity without any need for further grinding. The size and dispersivity of the final particles are investigated with the aid of TG-DTA, BET, XRD and TEM. After having calcined, the antimony-doped tin oxide nanopowder possesses a tetragonal rutile structure with high dispersivity, uniform particles and low hard agglomeration.     

Effects of Mo on the Microstructure and Hydrogen Sorption Properties of Ti-Mo Getters

The effects of Mo on the microstructure evolution, porosity and hydrogen sorption properties of Ti-Mo getters are investigated in this work. The results show that the addition of Mo prolongs the densification process of Ti-Mo getters and results in a significant amount of sintered pores. With the Mo content increasing, the porosity of getters firstly increases reaching the maximum value as it at- tains about 7.5wt.%, and then drops. At the room temperature, the hydrogen sorption property of getters increases progressively with the Mo content increasing, but the tendency is not very clear before its content lies below 2.5wt.%. When the Mo content achieves about 7.5wt.%, the hydrogen sorption property proves to be the best. The discussion is made about the above mentioned phenomena inclusive of hydrogen sorption properties of getters under different activation conditions (from 500-750 ℃).     

超声速燃烧数值模拟中的湍流与化学反应相互作用模型

高精度数值模拟有助于理解超声速湍流燃烧中湍流与化学反应的相互作用,可为发动机燃烧室等工程应用设计提供可靠的预测模型。除直接数值模拟外,目前在湍流燃烧应用中使用的大涡模拟和雷诺平均Navier-Stokes模拟均需要借助模型模化发生在湍流小尺度上的流动与化学反应过程对湍流大尺度运动的影响。现有的湍流与化学反应相互作用模型大致可分为:火焰面类模型和概率密度函数类模型,2类模型在不同的应用中各自具有优势和局限性。此外,现有模型大都基于低马赫数燃烧,而超声速燃烧中通常会伴随快速混合、局部熄火和再着火以及激波等复杂过程,这为发展其中的湍流与化学反应相互作用模型提出了更多的挑战。     

适于低轨卫星IP网络的单核共享树组播算法(英文)

为了解决低轨卫星IP网络中现有典型源组播算法的信道资源浪费问题,本文提出了一套单核共享树组播算法,即核心群合并共享树(CCST)和加权核心群合并共享树(w-CCST)算法。CCST 算法包括动态近似中心(DAC)选核方法和核心群合并组播路径构建方法。DAC方法专为周期、规律运动的低轨卫星网络提出,不需要复杂的星上计算。在核心群合并方法中,以核节点作为初始核心群,通过核心群和剩余组成员的最短路径方法逐步扩展直至整棵组播树构建完成,从而使得组播树的树代价最小,大大提高了网络的带宽利用率和组播传输效率。w-CCST 算法中所提出的加权因子可以调整树代价和端到端传播时延之间的折衷程度,因此,可以通过调整加权因子来适度增大树代价、降低端到端传播时延以支持某些端到端时延要求苛刻的实时组播业务。最后,与低轨卫星 IP 网络中典型算法进行了性能比较,仿真结果说明,CCST 算法的平均树代价比其它算法显著降低,w-CCST 算法的平均端到端传播时延小于 CCST 算法。     

Jet Vectoring Control Using a Novel Synthetic Jet Actuator

A primary air jet vectoring control system with a novel synthetic jet actuator (SJA) is presented and simulated numerically. The results show that, in comparison with an existing traditional synthetic jet actuator, which is able to perform the duty of either “push” or “pull”, one novel synthetic jet actuator can fulfill both “push” and “pull” functions to vector the primary jet by shifting a slide block inside it. Therefore, because the new actuator possesses greater efficiency, it has potentiality to replace the existing one in various appli- cations, such as thrust vectoring and the reduction of thermal signature. Moreover, as the novel actuator can fulfill those functions that the existing one can not, it may well be expected to popularize it into more flow control systems.     

Nonlinear Adaptive Slewing Motion Control of Spacecraft Truss Driven by Synchronous V-gimbaled CMG Precession

The slewing motion control of a truss arm driven by a V-gimbaled control-moment-gyro (CMG) is a nonlinear control problem. The V-gimbaled CMG consists of a pair of gyros that must precess synchronously. The moment of inertia of the system, the angular momentum of the gyros and the external disturbances are not exactly known. With the help of feedback linearization and recursive Lyapunov design method, an adaptive nonlinear controller is designed to deal with the unknown items. Performance of the proposed controller is verified by simulation.     

An SOR Implicit Time-accurate Scheme in Calculating Unsteady Flows

A new time-accurate marching scheme for unsteady flow calculations is proposed in the present work. This method is the combination of classical Successive Over-Relaxation (SOR) iteration method and Jacobian matrix diagonally dominant splitting method of LUSGS. One advantage of this algorithm is the second-order accuracy because of no factorization error. Another advantage is the low computational cost because the Jacobian matrices and fluxes are only calculated once in each physical time step. And, the SOR algorithm has better convergence property than Gauss-Seidel. To investigate its accuracy and convergency, several unsteady flow computa- tional tests are carried out by using the proposed SOR algorithm. Roe’s FDS scheme is used to discritize the inviscid flux terms. Un- steady computational results of SOR are compared with the experiment results and those of Gauss-Seidel. Results reveal that the numerical results agree well with the experimental data and the second-order accuracy can be obtained as the Gauss-Seidel for unsteady flow computations. The impact of SOR factor is investigated for unsteady computations by using different SOR factors in this algorithm to simulate each computational test. Different numbers of inner iterations are needed to converge to the same criterion for different SOR factors and optimal choice of SOR factor can improve the computational efficiency greatly.