Accounting Firms Type, Accounting Firms Tenure and Auditing Quality

注册会计师审计制度在提高经济信息质量、引导资源合理配置、优化企业治理结构、维护经济秩序和社会公众利益等方面有关键性作用，是决定资本市场健康有序发展的重要因素，但近年来国内外相继爆发的一系列丑闻使社会公众对注册会计师审计质量提出极大质疑，注册会计师审计质量问题成为人们关注的焦点。本文通过构建博弈模型讨论在信息不对称的条件下，上市公司和事务所在信息披露过程中的博弈时序和步骤，发生虚假披露行为的条件、机制与后果，证明引入事务所机制既可以减小上市公司选择进行虚假披露的区间，又可以有效遏制上市公司进行虚假披露的程度，说明事务所是维护资本市场有效运行的基础构建。在此基础上对事务所类型和任期与审计质量之间的...The independent audit has played a key role in improving the quality of economic information, guiding the rational allocation of resources, optimizing the corporate governance structure and maintaining the economic order and the social public interests. But a series of scandals broke out at home and abroad in recent years made the public raise the question on the quality of the independent audit. ...学位：管理学博士院系专业：管理学院会计系_会计学学号：1752008015007

盈余持续性、审计师类型对盈余持续性的影响及资本市场反应

以我国2002~2008年期间A股上市公司为研究对象,延续Sloan的方法,利用mishkin检验来考察公司盈余持续性、审计师类型对盈余持续性的影响及股票市场反应。发现公司盈余中应计成分持续性低于现金流量成分;四大审计客户的盈余持续性要高于非四大审计的客户;与公司盈余中现金流量成分相比,四大审计师更显著提高公司盈余中应计成分的持续性;股票价格中所包含的公司盈余预期不能反映公司盈余中应计成分和现金流量成分持续性的差别;股票价格中包含的盈余预期可以总体上反映四大与非四大审计师对公司盈余持续性影响的差异,但股票价格中包含的盈余预期不能反映四大与非四大审计师对公司盈余中应计成分和现金流量成分持续性影响的不同,市场符合"幼稚投资者"假说

Automated measurement system for temperature controllable LED electrical parameter based on LabVIEW

基于nI公司的lAbVIEW8.2设计了一套可控温功率lEd电参数自动测试系统,解决了仪器手动操作测量既繁琐费时又容易出错的问题,可自动测量样品在不同温度下的伏安特性,并同步显示测量数据和曲线。利用PId运算调节温度控制的精度,提高了测量结果的准确性和可靠性。并利用本系统对lEd的正向电压与温度的关系进行了实验研究,发现在恒定电流下,温度较高时正向电压与温度成反比关系,温度较低时正向电压随温度减小而突然急剧增大。A temperature controllable automated measurement system for the electrical parameter of power LED based on Labview 8.2 of National Instruments is designed.It solved the problems of the inconvenient and fallible procedure of instrument manual measurement,this system can Automatic measure the voltage-current characteristic of sample at different temperature.Using PID operation to adjust the precision of attemperation and improve the accuracy and reliability of measurement result.And experimental investigation was carried out on the relationship between the forward voltage and temperature in LEDs by this system.It is discovered that at a constant current,in the high temperature region a linear inverse relationship exists between the forward voltage and temperature;while in low temperature region,forward voltage increases drastically as the temperature decreases.福建省半导体照明工程技术研究中心开放课

Study on Chemical Mutation of Selected Strain of Saccharomyces Carlsbergensis FB

通过EMS诱变,从啤酒酿造生产菌株啤酒酵母(Saccharomyces carlsbergensis)FB中筛选分离得到一株发酵液中双乙酰含量优于亲株的新菌株FB-E1。以120Bx麦芽汁为培养基,用内装300ml麦芽汁的500ml三角瓶于12℃下发酵,发酵8d后发酵液中双乙酰含量比亲株降低了42.7%。该菌株的其它发酵性能的测定结果表明其保持了亲株的优良性状,且遗传性状稳定。After mutation with EMS (ethyl methane sulfonate), a Saccharomyces carlsbergensis strain FB-E1 was selected fromoriginal strain FB, a strain for beer brewage production. The diacetyl content in the fermented liquid during the fermentation wasinvestigated in 500ml flask with 300ml 120Bx wort at 11℃. After 8d, the diacetyl content in the fermented liquid of FB-E1 was0.0706mg/L, 42.7% lower than that of its original strain A (0.1233mg/L). The results showed that flocculence and fermentationrate of strain FB-E1 were kept just as good as the original strain FB

LED Color Analysis

主要对蓝光、绿光、白光lEd的色度特性进行分析,首先通过单色仪,分别测得蓝光、绿光、白光lEd的相对光谱功率分布并以色度学理论为基础,计算出光源主波长、色纯度、色温和显色指数.计算结果表明:蓝光lEd和绿光lEd主波长随标准光源的不同变化不大,色纯度比较高,分别在0.64和0.87左右,一般显色指数为-29和-14,显色性很差,不适合用来做照明光源.白光lEd主波长随标准光源的不同变化较大,色纯度相当低,接近0,一般显色指数为82,显色性很好,完全符合照明光源的要求.In order to study the color characteristics of light-emitting diode,the characteristics of blue,green and white LED colors are analyzed.Firstly,the spectral power distribution of blue,green,white LED is respectively measured by using the monochromator,and then on the basis of the theory chroma,the main light source wavelength,color purity,color temperature and color rendering index are calculated.The results show that blue LED and green LED dominant wavelengths change little with different standard light sources,and the color purities are relatively high,at 0.64 and 0.87,respectively,the general color-rendering is very poor for the index of-29 and-14,so these blue and green LED are not suitable to be used as lighting source.White LED dominant wavelength largely change with different standard light sources,and color purity is relatively low,near 0,color rendering is good for the general color-rendering index of 82, so white LED is in full conformance with the lighting requirements

改良式解剖性大脑半球切除术治疗婴儿痉挛性偏瘫伴癫痫的远期疗效

为了克服解剖性大脑半球切除术的远期合并症，作者对传统术式进行了改良，并对３１例婴儿痉挛性偏瘫伴癫痫的病例进行了疗效的远期随访。结果表明，本术式死亡率为０％，其中２８例癫痫发作完全停止（占９０％），其余３例基本控制。行为异常得到改善、原有偏瘫无加重。神经影像学表现为健侧大脑半球明显向术腔发育；病例的脑干听觉诱发电位Ⅰ波潜伏期（ＰＬ）与对照组间差异无显著性意义（Ｐ＞０．０５）。作者认为，应用本改良法后消除了以往术式造成的巨大硬膜下术腔的病理解剖因素，并证实未发生常见的远期合并症

审计需求之代理理论新探——结合我国上市公司代理问题的分析

本文通过对2002～2009年我国主板市场A股上市公司股权结构进行分析,发现我国股票市场股权集中度水平较高、"一股独大"明显,以致我国上市公司出现股东与经营者、控股股东与中小股东、控股股东与债权人三个代理问题,由此引申出了审计需求代理理论,并结合有关文献,对该理论进行了深入分析

empirical study of user activeness of online software ecosystem

为了以更少的成本来满足用户的需求,软件公司开始借助第三方开发者建立软件生态系统。提出了度量软件生态系统的用户活跃度的问题,对软件生态系统用户活跃度进行建模,设计层级结构的指标体系。从研究系统层面的用户活跃度为主要目标,分析用户行为,把用户群体的行为作为活跃度的判定依据。定义软件生态系统的具体指标:应用吸引力,用户忠诚度,用户流动性等。进行了案例研究,基于大量用户行为数据,进行服务异常监控和趋势分析。国家自然科学基金项目(60873072、61073044、60903050)|国家973基础研究发展计划基金项目(2007CB310802)In order to satisfy the needs of users in a reasonable time and investment, software company inevitably moves towards a software ecosystem. To manage the softwares in software ecosystem, a problem of measuring the user activeness is presented. Activity of users the online software ecosystem is studied. And the user activeness measurement method based on application usage behavior is proposed. Several specific measurement metrics is designed to measure software ecosystem user activity. A case study is shown based on a practice data set. It is proved to be effective

茵陈蒿群落垂直结构对坡面产流产沙过程的影响

为探究茵陈蒿群落不同垂直结构对产流、产沙过程的影响，利用人工模拟降雨试验的方法，研究了不同 垂直结构的茵陈蒿群落坡面侵蚀过程。结果表明：在植被盖度相同条件下，茵陈蒿多层群落结构（茵陈蒿＋ 狗尾草＋生物结皮）和双层群落结构（茵陈蒿＋生物结皮）的减流、减沙效果显著优于单层群落结构，二者的 减流效益分别为４０．５％和２２．６％，减沙效益分别为８６．６％和７３．５％。不同垂直结构的茵陈蒿群落累积产沙 量均可表示为累积产流量的幂函数（Ｒ２＞０．９８），表现为累积产沙量随累积产流量的增加而增加，且随群落 结构层数的增加，３种垂直结构群落的累积产沙量增幅减小。植物根系可以改善土壤结构，增加降水入渗， 减少地表径流，是影响产流、产沙过程的关键因素。因此，群落垂直层次多、组分复杂、整体预防水土流失 的能力也相应较强。对易于形成植被空层的草地群落，应当重视其低层植被建设，加强草地群落垂直结构 及其水土保持功能的相关研究，以期为黄土高原草地植被恢复和结构配置优化提供理论依据</p