Environmental Uncertainty, Real Earnings Management and Debt Financing--Evidence from Manufacturing Listed Corporations

根据中国人民银行的2016年社会融资规模存量统计报告，公司主要通过债务融资满足其资金需求。债权人作为资金供给方，更加关注资金的安全性和公司还本付息的能力，故而体现公司经营业绩的盈余信息，成为债权人关注的重点内容。现有文献虽然普遍认可盈余信息的有用性，但关于债权人能否辨识公司的盈余管理，尚未达成一致意见。 本文在对信息不对称等理论分析的基础上，选择了2011年至2015年沪深交易所的制造业上市公司作为样本，分别讨论真实盈余管理与不同债务融资要素的关系，并考虑环境不确定性对两者相关性的调节作用，继而较为全面地评价债权人的辨识能力。在进行相关性检验和多元回归分析后，发现真实盈余管理与债务融资规模负...According to 2016 Community Financing Report of the Central Bank, Debt financing is still the main way of companies who need money. Creditors who supply money pay attention to the security of money and the debt-servicing capacity of companies, so they focus on the earnings information of companies. The importance of earnings information is generally recognized, however, it has not yet reached a co...学位：管理学硕士院系专业：管理学院_会计学学号：1752014115113

中文科技期刊四封编排规范性调研分析——基于中国科学院主管的中文科技期刊

【目的】通过对中国科学院主管的中文科技期刊四封的编排规范性进行调研,找出科技期刊四封标注项目现存问题,为提升我国科技期刊四封编排质量提供依据。【方法】在文献调研及对照国家有关四封编排格式规定的基础上,初拟了中文科技期刊四封编排规范性审核表;之后采用专家咨询法对该表进行优化,最终确定中文科技期刊四封审核表的各项内容,并使用该表对中国科学院主管的2019年出版的中文科技期刊四封编排规范性进行调研和分析。【结果】中文科技期刊四封编排的不规范主要表现为封一未标注出版单位,版权块中CN号字号不规范,刊有广告的期刊未标注"广告发布登记"或标注错误等。【结论】通过对中国科学院科技期刊全样本调研,可以推断我国科技期刊四封编排,尤其是封一和版权块标注内容的规范性亟待全面提升,以充分发挥期刊的整体功能

准噶尔盆地南缘沙生植被恢复与重建技术研究

本成果为国家十一五科技支撑计划课题《准噶尔盆地南缘沙生植被恢复与重建技术研究与示范》(2007BAC17B03,2007年～2010年)的主要内容。 古尔班通古特沙漠是世界著名的温带沙漠,是重要的植物抗逆种质资源库。植被分布对防风固沙,保持天山北坡经济带的可持续发展和新疆政治、经济、文化稳定与繁荣至关重要。但由于垦荒、樵采、放牧、油田工程建设,以及河流断流,导致古尔班通古特沙漠南部植被退货,同时由于植被恢复技术树木成活率过低,因此提出本课题,通过三年研究主要取得以下进展： 1.通过连续三年试验,总结出沙丘阴坡、阳坡、丘间平地等3种不同立地条件的梭梭免灌造林技术,沙丘顶部活化..

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