34 research outputs found
Design and Implementation of Enterprise Business Management System
软件针对中小企业的实际情况进行订制开发,可以切实可行的解决企业传统办公存在的问题。本毕业设计根据企业的需求,订制开发了一套基于企业实际情况的管理信息系统。 传统办公中,信息以纸张,口头话语的形式存在,分散的信息需要集中的管理和共享。当组织跨越多个地域时,交流沟通变得困难,通讯成本提高。为了解决这些问题,本系统设计了按部门进行操作,各个办事处通过网络以该系统为平台进行数据的交流和共享,系统自动对数据进行更新、排序、汇总、查询,并可生成报表导出到EXCEL,便于数据存档、查询和打印。系统包括销售管理、财务处理、库存管理、用户管理和系统设置五个功能模块,分别实现不同的功能,使企业各个部门能够协同工...The software is customized for the actual situation of SMEs. It can practicably solve business problems in traditional office. Based on business needs, this paper developed an enterprise management information system for the actual situation. In the traditional office, information exists in the form of paper, oral discourse. When an organization locates across multiple geographies, communication ...学位:工程硕士院系专业:软件学院_工程硕士(软件工程)学号:X201323011
Whether the International Convergence of Accounting Standards for Business Enterprises Has Attracted More Investment from QFII
本文从吸引合格境外机构投资者(QfII)的投资出发,检验会计准则的国际趋同是否真正提高了资本市场的对外开放水平。基于2003~2011年中国A股上市公司10081个年度观察样本数据,本文发现,实施国际趋同的新会计准则显著吸引了更多的QfII投资于中国上市公司的股票。与此同时,发达的制度环境、交叉上市、聘请“国际四大“等多种宏微观机制则在一定程度上显著降低了会计准则国际趋同对吸引QfII投资的积极影响。本文对于认识会计准则国际趋同的积极意义以及提高资本市场的对外开放水平具有重要的政策启示。From the perspective of attracting the investment from Qualified Foreign Institutional Investor(QFII), this paper empirically tests whether the international convergence of accounting standards has improved the open practice of Chinese capital market.Using 10081 firm-year observations of Chinese A-share listed companies during 2003 to 2011, we find that the new international convergent accounting standards have significantly attracted more QFII investing in the shares of listed companies in China.Meanwhile, various macro and micro mechanisms such as developed institutional environment, cross-listing and high audit quality of "Big 4"will, to some extent,substantially weaken the promotion effect of the international convergence of accounting standards.Overall, this study deepens our understanding of the positive significance of the international convergence of accounting standards and provides important implications for policies regarding improving the openness level of the capital market.国家自然科学基金青年项目(71202061
Applied research on SiO_2 deposited by PECVD
研究了PECVD腔内压力、淀积温度和淀积时间等工艺条件对SiO2薄膜的结构、淀积速率和抗腐蚀性等性能的影响。结果表明,利用剥离工艺,并采用AZ5214E光刻胶作为剥离掩模成功制作了约2μm厚的包裹在金属铝柱周围的SiO2隔热掩模。The silicon oxide thin films are deposited on Silicon substrate by PECVD.The influence of the process parameters such as temperature, reactant and time on the quality,deposited rate and etchant-resistant characteristics of the silicon oxide thin films are discussed.The experimental result indicates that 2μm-thick silicon oxide adiabatic films can be prepared successfully by using lift-off technology with AZ5214E photoresist lift-off mask,which is wrapped around the aluminum pillar
父母的早期积极养育与预防儿童的问题行为--研究进展与实践推广
本文旨在通过回顾父母积极养育的内容、性质和评价方法,借鉴国外积极养育的应用推广经验,以构建适合我国国内社会需求的、推动全民实践儿童早期积极养育的系统方案
APPLYING WIDE-ANGLE CAMERA IN ROBOT VISION LOCALISATION
为了保证广角摄像机在现代机器人视觉定位应用中的准确性,以广角摄像机像素坐标的反畸变过程为研究对象,提出一种在畸变对应表的基础上使用中心迭代法以及区域插值法确定物体实际位置的方法。通过实验证明了该方法能够测量物体的位置,其精度能够满足工业使用要求
Politically Connected Independent Directors: "Grabbing Hand" or "Helping Hand"
上市公司聘请离退休官员担任独立董事(简称"官员独董"),在中国乃至世界范围内都是一种普遍现象。上市公司通过聘请官员独董能够建立起与政府部门的政治联系,从而帮助其从政府手中获得各种稀缺资源和优惠政策,同时也需要承担提供就业机会、政府税收、官员政治升迁等多种社会服务和政治任务。官员独董给公司带来了怎样的经济影响,这是学术界和企业界长期热议的焦点问题,但一直没有得到令人信服的科学检验。为了探究官员独董对所任职公司的经济影响,利用2013年10月19日中组部发布的《关于进一步规范党政领导干部在企业兼职(任职)问题的意见》(简称"18号文")作为外生冲击事件,手工收集2013年10月19日至2014年12月31日中国A股上市公司披露的790起独立董事辞职公告,利用事件研究法检验辞职公告的市场反应,以测量官员独董在中国上市公司中发挥的实际作用。研究结果表明,投资者对官员独董的辞职公告事件表现出显著为正的市场反应,而且官员独董辞职事件的正向市场反应明显强于非官员独董辞职事件的市场反应,实际上非官员独董辞职事件的市场反应显著为负,说明相对非官员独董而言,官员独董更多地扮演了"掠夺之手"的角色,进而损害了公司价值。进一步探索公司内外部多个因素对官员独董价值的可能影响,发现如果公司注册地的政府监管强度或者公司注册地所在省市的市场化水平越高,该公司的官员独董辞职公告事件所引发的市场反应就越积极,官员独董的"扶持之手"角色越难以发挥作用,从而更加突显了官员独董的"掠夺之手"角色。但是,并没有发现官员独董的行政级别、行业专长以及公司获得政府补助的情况等内部因素会影响官员独董价值的经验证据。创新之处在于增加了非官员独董群体作为对照样本,从而能够更好地判断和评估独立董事政治联系的经济价值,得到的相关研究结论具有更强的说服力。此外,利用官员独董离职潮事件考察独立董事政治联系的经济价值,不仅丰富和深化了独立董事领域的相关研究,而且拓展了政治联系领域的研究成果,同时又为中组部发布"18号文"的政策意义提供了及时可靠的经验证据。研究结果启示企业不能盲目追求和构建与政府的联系,实际上与政府保持适度的距离将更有利于企业的发展。It is a worldwide phenomenon for companies to appoint retired government officials as independent directors serving on corporate boards. With the help of politically connected independent directors, enterprises can build up political relationships with the government and have the access to scarce resources or preferential policies. At the same time, however, enterprises have to take some social and political tasks such as providing employment opportunities, government revenue and officials promotion. Then, what economic effect do politically connected independent directors bring to listed companies : a grabbing hand or a helping hand? It is a focus question that scholars and practitioners have discussed for a long time. Yet it has not been scientifically examined with some convincing results. In order to investigate the economic effects of politically connected independent directors for listed companies, this study uses the document "Opinions on Further Regulation of Party and Political Leaders and Cadres Working Part-time (Holding Office) in Enterprises (hereafter the 18th Decree)" as an exogenous research setting and hand-collect a data set of 790 resignation announcement events of independent directors happening in Chinese A-share listed companies from 10/19/2013 to 12/31/2014. Then this study adopts the event study method to examine the market reaction of the resignation ure the practical value of these politically connected directors for listed companies. t events and meas. This study finds that investors significantly and positively react to the resignation announcement events of politically connected independent directors, which is significantly stronger than that to the resignation announcement events of non-politically connected independent directors. In fact, the market reaction to the resignation announcement events of non-politically connected independent directors is significantly negative. This finding indicates that relative to non-politically connected independent directors, polit国家自然科学基金(71572160)~~
FEC编码在高速光通信系统中的应用与性能分析
高速光纤通信系统的研究是当前光通信领域的一大热点,信道编码技术是其中的一项关键技术。文章首先介绍了前向纠错(FEC)编码技术及其在光通信系统中的应用,然后描述了ITU-T G.709中定义的FEC帧的具体格式,数学推导了FEC编码给带来的误码率改善,并列出了具体的计算结果。最后通过实测两款具有FEC数字包封功能的芯片,给出了其在系统传输中的误码率与光信噪比的关系曲线,验证了前向纠错功能
