A Study on Financial Fraud

企业财务舞弊是一个国际性问题。安然事件余波未平，2002年之后美国上市公司又相续爆发出一系列财务舞弊丑闻。在相对不够成熟的我国资本市场，也出现了许多财务舞弊的案例。伴随财务舞弊的结果必然是伤害投资者、债权人等相关方面的利益，从而阻碍资本市场的发展。本文从外部审计的角度，试图通过分析财务舞弊的理论动机与表现形式，建立一个有效识别财务舞弊的分析系统。本文同时也对财务舞弊的防范，提出基于内外部制度建设的政策建议。 本文首先整理罗列了现有理论中对财务舞弊成因的各种解释，在此基础上比较这些理论的异同，探求这些理论与财务舞弊可能的表现形式之间的联系，从而建立识别防范财务舞弊的理论框架。针对财务舞弊的具体...Fraudulent Financial Reporting is an international issue. In 2001,the energy magnate Enron went from massive to bankrupt, and that the most notorious accounting scandal was brought to the front page. Hardly has one wave subsided when another rises. In 2002,a wave of astounding accounting scandals broke out. In a relatively immature capital market of China, there have been many cases of financial f...学位：会计硕士院系专业：厦门大学与厦门国家会计学院会计硕士专业学位联合教育中心（MPACC）_会计硕士(MPACC)学号：X200615711

Determination of the number of ψ(3686) events taken at BESIII

The number of ψ(3686) events collected by the BESIII detector during the 2021 run period is determined to be (2259.3±11.1)×106 by counting inclusive ψ(3686) hadronic events. The uncertainty is systematic and the statistical uncertainty is negligible. Meanwhile, the numbers of ψ(3686) events collected during the 2009 and 2012 run periods are updated to be (107.7±0.6)×106 and (345.4±2.6)×106, respectively. Both numbers are consistent with the previous measurements within one standard deviation. The total number of ψ(3686) events in the three data samples is (2712.4±14.3)×10^

JUNO Sensitivity on Proton Decay p→νˉK+p\to \bar\nu K^+ Searches

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this paper, the potential on searching for proton decay in $p\to \bar\nu K^+$ mode with JUNO is investigated.The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits to suppress the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar\nu K^+$ is 36.9% with a background level of 0.2 events after 10 years of data taking. The estimated sensitivity based on 200 kton-years exposure is $9.6 \times 10^{33}$ years, competitive with the current best limits on the proton lifetime in this channel

JUNO sensitivity on proton decay p → ν K + searches*

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this study, the potential of searching for proton decay in the $p\to \bar{\nu} K^+$ mode with JUNO is investigated. The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits suppression of the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar{\nu} K^+$ is 36.9% ± 4.9% with a background level of $0.2\pm 0.05({\rm syst})\pm$$0.2({\rm stat})$ events after 10 years of data collection. The estimated sensitivity based on 200 kton-years of exposure is $9.6 \times 10^{33}$ years, which is competitive with the current best limits on the proton lifetime in this channel and complements the use of different detection technologies