Managers’ Experiences of the Cultural Revolution, the Nature of Ultimate Owner and Earnings Management: Evidence from China

20世纪60至70年代中国经历了历史上最令人记忆深刻的“文化大革命”运动，自1966年开始，持续近十年，给人们生活各方面带来了剧烈的影响。作为文革的历史经历者，现今的企业高管们在企业管理中如何表现，经历过这些大事件的企业管理者是否会在企业管理中表现出不同之处，一直鲜有文献进行研究。以往研究高管特征，一般局限于教育背景、年龄等因素，很少有探讨其背后的深层次的原因，本文以高管的文革经历为变量，并引入最终控制人的性质，探讨与企业盈余管理的关系。 本文中国A股沪深两市从2004年至2012年的上市公司为样本，通过手工收集A股上市公司高管个人简历，并利用CSMAR的数据构建上市公司高官的时代特征库，研...China experienced an impressive historical event called Cultural Revolutionin 1960s.The Culture Revolution began from 1966, lasted for nearly 10 years which led a variety of change on people of china .As a group of senior managers of listed companies who experienced the event , the event had a strong effect on people’s recognition ,character value ,and indirectly influenced the management behavior...学位：管理学硕士院系专业：管理学院_会计硕士学号：1752012115111

Electrical Potential Distribution around a Charged Colloidal Particle: Nonlinear Integral Equation

多电解质溶液中带电胶体粒子的电势分布由球形Ｐｏｉｓｓｏｎ－Ｂｏｌｔｚｍａｎｎ方程（ＰＢＥ）描述．ＰＢＥ是一个非线性的微分方程，且难以求得其解析解．本文采用非线性Ｐ－Ｂ积分方程，计算电势分布的数值解．首先，根据静电场和热力学系统中的物理定理，导出描述电势分布的Ｐ－Ｂ积分方程（ＰＢＩＥ）；其次，用迭代方法求ＰＢＩＥ的数值解．最后，计算了在３－１型电解液中无量纲半径κａ分别为０．１２和０．２２，无量纲表面电势ξ分别为１，２，４，６时球形胶体粒子外部的电势值．为了检验数值解的精度，计算了表面电荷密度，并与Ｌｏｅｂ（１９６１）和Ｏｓｈｉｍａ（１９９５）等人的结果比较，本文结果的相对误差小于１％，优于Ｏｓｈｉｍａ的结果．The electrical potential distribution around a charged colloidal particle in a solution of general electrolytes is governed by the nonlinear Poisson Boltzmann equation, which is a differential equation and difficult to solve analytically. In this paper we numerically calculate the electrical potential using nonlinear Qian Poisson Bolazmann integral equation (PBIE). First, we introduce the PBIE derived from the physical principles for electrostatic fields and thermodynamic systems. Then the PBIE is numerically solved by means of iteration, in which the discrete potential is solely used. Finally, the accuracy of the numerical solutions proposed here is discussed. The potentials for the colloidal particles with scaled radius κa of 0.1 2 and 0.22 are obtained in the case that scaled surface potential eζ/kT is equal to 1,2,4, and 6, respectively. The surface charge densities are also calculated to be compared with the accurate numerical solutions in 3-1 electrolyte given by Loeb et al (1961) and Oshima (1995). Excellent agreement is achieved. The relative errors of surface charge densities between the compared solutions are less than 1.0%.作者联系地址：江汉石油学院地球物理勘探系,江汉石油学院化学工程系Author's Address: Dept. of Geophys. Exploration, Jianghan Petroleum Inst., Jingzhou, Hubei 434102 Deng Hao, Yang Guangzheng Dept. of Chem. Engin. Jianghan Petroleum Inst., Jingzhou, Hubei 43410

Effect of RF power on the structure and properties of ZnO∶Al films deposited by magnetron sputtering

采用RF磁控溅射技术以ZnO:Al2O3(2 wt%Al2O3)为靶材在石英玻璃衬底上制备多晶ZnO:Al(AZO)薄膜,通过XRD、AFM、AES以及Hall效应、透射光谱、折射率等手段研究了RF溅射功率(50~300 W)对薄膜的组织结构和电学,光学性能的影响。分析表明:所制备的AZO薄膜具有c轴择优取向,并且通过对不同功率下薄膜载流子浓度与迁移率的研究发现对于室温下沉积的AZO薄膜,晶粒间界中的O原子吸附是影响薄膜电学性能的主要因素。同时发现当功率为250 W时薄膜的电阻率降至最低(3.995×10-3Ω.cm),可见光区平均透射率为91%。Aluminum doped zinc oxide films are deposited by magnetron sputtering using a zinc oxide target doped with Al2O3(2 wt%.) with different RF powers on quartz substrate.The structural and compositional characteristics of the films are investigated by XRD,AFM,SEM,AES and XPS.respctively,while the electrical and optical properties of the thin films are studied by the Hall measurement and spectrophotometry,respectively.It has been found that all films deposited are c-axis preferred orientation perpendicular to the substrate with porous crystalline structure.The lowest resistivity obtained in this study is 3.9×10-3 Ω·cm for the film deposited at 250 W,and the average transmittance is 91% in the visible range.By comparing the samples deposited at various RF power,the oxygen absorption in the grain boundaries is the dominant factor which influences the electrical property of the AZO thin film

Structural,Electrical,and Optical Properties of Transparent Conductive Al-Doped ZnO Films Prepared by RF Magnetron Sputtering

室温下采用RF磁控溅射技术在石英衬底上制备了多晶ZnO:Al(AZO)透明导电薄膜,通过XRD,AFM,AES,Hall效应及透射光谱等测试研究了RF溅射功率、氩气压强对薄膜的结构、电学和光学性能的影响.分析表明:在最优条件下(溅射功率为250W,氩气压强为1.2Pa时),180nmAZO薄膜的电阻率为2.68×10-3Ω.cm,可见光区平均透射率为90%,适合作为发光二极管和太阳能电池的透明电极.所制备的AZO薄膜具有c轴择优取向,晶粒间界中的O原子吸附是限制薄膜电学性能的主要因素.Highly conductive transparent Al-doped zinc oxide(AZO)films with highly(002)-preferred orientation were successfully deposited on glass substrates at room temperature by RF magnetron sputtering.Optimization of deposition parameters was based on sputtering RF power and Ar pressure in the vacuum chamber.AZO films of 180nm with an electrical resistivity as low as 2.68×10-3 Ω·cm and an average optical transmission of 90% in the visible range were obtained at RF power of 250W and Ar pressure of 1.2Pa.The effect of chemisorption of oxygen on the grain boundary would capture electrons from conduction band and lead the formation of potential barriers among the crystallites,which will influence the electric property of the AZO thin films.The films have satisfactory properties of low resistance and high transmittance for application as transparent conductive electrodes in light emitting diodes(LEDs)and solar cells

中国物理海洋学研究70年：发展历程、学术成就概览

本文概略评述新中国成立70年来物理海洋学各分支研究领域的发展历程和若干学术成就。中国物理海洋学研究起步于海浪、潮汐、近海环流与水团,以及以风暴潮为主的海洋气象灾害的研究。随着国力的增强,研究领域不断拓展,涌现了大量具有广泛影响力的研究成果,其中包括:提出了被国际广泛采用的"普遍风浪谱"和"涌浪谱",发展了第三代海浪数值模式;提出了"准调和分析方法"和"潮汐潮流永久预报"等潮汐潮流的分析和预报方法;发现并命名了"棉兰老潜流",揭示了东海黑潮的多核结构及其多尺度变异机理等,系统描述了太平洋西边界流系;提出了印度尼西亚贯穿流的南海分支(或称南海贯穿流);不断完善了中国近海陆架环流系统,在南海环流、黑潮及其分支、台湾暖流、闽浙沿岸流、黄海冷水团环流、黄海暖流、渤海环流,以及陆架波方面均取得了深刻的认识;从大气桥和海洋桥两个方面对太平洋–印度洋–大西洋洋际相互作用进行了系统的总结;发展了浅海水团的研究方法,基本摸清了中国近海水团的分布和消长特征与机制,在大洋和极地水团分布及运动研究方面也做出了重要贡献;阐明了南海中尺度涡的宏观特征和生成机制,揭示了中尺度涡的三维结构,定量评估了其全球物质与能量输运能力;基本摸清了中国近海海洋锋的空间分布和季节变化特征,提出了地形、正压不稳定和斜压不稳定等锋面动力学机制;构建了"南海内波潜标观测网",实现了对内波生成–演变–消亡全过程机理的系统认识;发展了湍流的剪切不稳定理论,提出了海流"边缘不稳定"的概念,开发了海洋湍流模式,提出了湍流混合参数化的新方法等;在海洋内部混合机制和能量来源方面取得了新的认识,并阐述了混合对海洋深层环流、营养物质输运等过程的影响;研发了全球浪–潮–流耦合模式,推出一系列海洋与气候模式;发展了可同化主要海洋观测数据的海洋数据同化系统和用于ENSO预报的耦合同化系统;建立了达到国际水准的非地转(水槽/水池)和地转(旋转平台)物理模型实验平台;发展了ENSO预报的误差分析方法,建立了海洋和气候系统年代际变化的理论体系,揭示了中深层海洋对全球气候变化的响应;初步建成了中国近海海洋观测网;持续开展南北极调查研究;建立了台风、风暴潮、巨浪和海啸的业务化预报系统,为中国气象减灾提供保障;突破了国外的海洋技术封锁,研发了万米水深的深水水听器和海洋光学特性系列测量仪器;建立了溢油、危险化学品漂移扩散等预测模型,为伴随海洋资源开发所带来的风险事故的应急处理和预警预报提供科学支撑。文中引用的大量学术成果文献(每位第一作者优选不超过3篇)显示,经过70年的发展,中国物理海洋学研究培养了一支实力雄厚的科研队伍,这是最宝贵的成果。这支队伍必将成为中国物理海洋学研究攀登新高峰的主力军

离子束外延β-FeSi_2/Si薄膜的电子能谱研究和表征

用电子能谱分析方法对低能离子束外延(IBE)生长的β-FeSi_2进行了详细研究，并对其电子能谱进行了表征。实测出XPS价带谱与有关理论计算结果相符，用XPS价带谱来表征β-FeSi_2比光电子峰更为清晰、可取。同时，对样品纵向分析表明界面处存在有较厚的过渡层。根据分析结果对低能IBE生长机理进行了探讨。经研究认为:Fe,Si通过空位机制进行的增强互扩散，在高温下生长出与Si晶格相匹配的β-FeSi_2

Effect of Ar Pressure on the Structure and Properties of ZnO∶Al Films Deposited by RF Magnetron Sputtering

以ZnO∶Al2O3为靶材在石英玻璃衬底上射频磁控溅射制备多晶ZnO∶A l(AZO)薄膜,通过XRD、AFM以及H all效应、透射光谱等测试研究了RF溅射压强对薄膜结构、电学与光学性能的影响。分析表明:所制备的薄膜具有c轴择优取向,当压强为1.2Pa时薄膜的电阻率降至最低(2.7×10-3Ω·cm)。薄膜在可见光区平均透射率高于90%,光学带隙均大于本征ZnO的禁带宽度。Aluminum doped zinc oxide films were deposited by RF magnetron sputtering using a zinc oxide target doped with Al2O3 with different Ar pressure.The structural characteristics of the films were investigated by XRD and AFM while the electric and optical properties of the thin films were studied by the Hall measurement and optical spectroscopy,respectively.All of the films deposited were c-axis preferred orientation perpendicular to the substrate.The lowest resistivity obtained in this study was for the film deposited at Ar pressure of 1.2Pa,and the average transmittance is larger than 90% in the visible range for all samples.The optical band gap of the films is in the range of 3.53—3.66eV which is larger than the band gap of intrinsic ZnO

抗肿瘤药物载体的主动靶向策略

背景：抗肿瘤药物给药后,在机体内往往非特异性分布,毒副作用大,生物利用度低,具有主动靶向功能的药物载体可成功解决这一问题.目的：综合论述了近年来国内外制备主动靶向药物载体应用于抗肿瘤药物输送的最新研究,归纳总结出药物载体的各类主动靶向策略.方法：应用计算机检索平台ISI Web of Knowledge检索2004/2011 各英文数据库,检索词采用与抗肿瘤药物载体靶向给药密切相关的关键词,如＂tumor,drug carrier,active targeting＂等,共检索到文献58 篇,最终纳入符合标注的文献26 篇.结果与结论：主动靶向策略是设计抗肿瘤药物载体时首先需要考虑也是最为重要的环节,它决定了药物载体实际的药物输送效果以及药物的生物利用度.具有主动靶向策略的药物载体可携带抗肿瘤药物到达肿瘤部位,显著减少机体内其他部位药物的非特异性分布,从而降低其毒副作用,提高生物利用度

抗肿瘤药物载体的主动靶向策略

背景：抗肿瘤药物给药后,在机体内往往非特异性分布,毒副作用大,生物利用度低,具有主动靶向功能的药物载体可成功解决这一问题.目的：综合论述了近年来国内外制备主动靶向药物载体应用于抗肿瘤药物输送的最新研究,归纳总结出药物载体的各类主动靶向策略.方法：应用计算机检索平台ISI Web of Knowledge检索2004/2011 各英文数据库,检索词采用与抗肿瘤药物载体靶向给药密切相关的关键词,如＂tumor,drug carrier,active targeting＂等,共检索到文献58 篇,最终纳入符合标注的文献26 篇.结果与结论：主动靶向策略是设计抗肿瘤药物载体时首先需要考虑也是最为重要的环节,它决定了药物载体实际的药物输送效果以及药物的生物利用度.具有主动靶向策略的药物载体可携带抗肿瘤药物到达肿瘤部位,显著减少机体内其他部位药物的非特异性分布,从而降低其毒副作用,提高生物利用度