The Influence of Banking Relationship on Accounting Conservatism: An Empirical Research in Chinese A-Share Stock Market

本文用2007-2010年中国非金融保险行业非ST的A股上市公司的数据，结合我国特殊的制度背景，以代理理论、信息不对称理论和不完全契约为理论基础，用Basu(1997)模型检验银行往来关系与会计稳健性之间的关系。 由于银行和企业之间的信息不对称和存在债务代理冲突，银行对企业稳健性产生需求。银行往来关系是企业与银行超越单纯金融关系的密切关系，会在企业和银行之间产生一种信息交换机制。本文用银往来银行的数目来进行度量分析了银行往来关系对会计稳健性的影响。进而本文分析了四大国有控股商业银行往来关系与会计稳健性之间的关系。 银行和企业的信息交换，会缓解银行和企业的代理冲突和信息不对称问题，实证发现银...The paper adopts Basu(1997) model to check the relationship between bank intercourse and accounting conservatism with A shares excluding financial or ST companies in the background of China’s special system based on principal-agent theory, asymmetric information and imperfect contract theory. Due to the asymmetric information and conflict of the bank with enterprises, the bank requests accoun...学位：会计硕士院系专业：管理学院会计系_会计硕士学号：1842009115057

The ALICE experiment at the CERN LHC

ALICE (A Large Ion Collider Experiment) is a general-purpose, heavy-ion detector at the CERN LHC which focuses on QCD, the strong-interaction sector of the Standard Model. It is designed to address the physics of strongly interacting matter and the quark-gluon plasma at extreme values of energy density and temperature in nucleus-nucleus collisions. Besides running with Pb ions, the physics programme includes collisions with lighter ions, lower energy running and dedicated proton-nucleus runs. ALICE will also take data with proton beams at the top LHC energy to collect reference data for the heavy-ion programme and to address several QCD topics for which ALICE is complementary to the other LHC detectors. The ALICE detector has been built by a collaboration including currently over 1000 physicists and engineers from 105 Institutes in 30 countries. Its overall dimensions are 161626 m3 with a total weight of approximately 10 000 t. The experiment consists of 18 different detector systems each with its own specific technology choice and design constraints, driven both by the physics requirements and the experimental conditions expected at LHC. The most stringent design constraint is to cope with the extreme particle multiplicity anticipated in central Pb-Pb collisions. The different subsystems were optimized to provide high-momentum resolution as well as excellent Particle Identification (PID) over a broad range in momentum, up to the highest multiplicities predicted for LHC. This will allow for comprehensive studies of hadrons, electrons, muons, and photons produced in the collision of heavy nuclei. Most detector systems are scheduled to be installed and ready for data taking by mid-2008 when the LHC is scheduled to start operation, with the exception of parts of the Photon Spectrometer (PHOS), Transition Radiation Detector (TRD) and Electro Magnetic Calorimeter (EMCal). These detectors will be completed for the high-luminosity ion run expected in 2010. This paper describes in detail the detector components as installed for the first data taking in the summer of 2008

Decay spectroscopy for nuclear astrophysics: β- and β-delayed proton decay

In several radiative proton capture reactions important in novae and XRBs, the resonant parts play the capital role. We use decay spectroscopy techniques to find these resonances and study their properties. We have developed techniques to measure beta- and beta-delayed proton decay of sd-shell, proton-rich nuclei produced and separated with the MARS recoil spectrometer of Texas A&M University. The short-lived radioactive species are produced in-flight, separated, then slowed down (from about 40 MeV/u) and implanted in the middle of very thin Si detectors. This allows us to measure protons with energies as low as 200 keV from nuclei with lifetimes of 100 ms or less. At the same time we measure gamma-rays up to 8 MeV with high resolution HPGe detectors. We have studied the decay of 23Al, 27P, 31Cl, all important for understanding explosive H-burning in novae. The technique has shown a remarkable selectivity to beta-delayed charged-particle emission and works even at radioactive beam rates of a few pps. The states populated are resonances for the radiative proton capture reactions 22Na(p,γ) 23Mg (crucial for the depletion of 22Na in novae), 26mAl(p,γ) 27Si and 30P(p,γ) 31S (bottleneck in novae and XRB burning), respectively. Lastly, results with a new detector that allowed us to measure down to about 80 keV proton energy are announced

Decay spectroscopy for nuclear astrophysics: β- and β-delayed proton decay

In several radiative proton capture reactions important in novae and XRBs, the resonant parts play the capital role. We use decay spectroscopy techniques to find these resonances and study their properties. We have developed techniques to measure beta- and beta-delayed proton decay of sd-shell, proton-rich nuclei produced and separated with the MARS recoil spectrometer of Texas A&M University. The short-lived radioactive species are produced in-flight, separated, then slowed down (from about 40 MeV/u) and implanted in the middle of very thin Si detectors. This allows us to measure protons with energies as low as 200 keV from nuclei with lifetimes of 100 ms or less. At the same time we measure gamma-rays up to 8 MeV with high resolution HPGe detectors. We have studied the decay of 23Al, 27P, 31Cl, all important for understanding explosive H-burning in novae. The technique has shown a remarkable selectivity to beta-delayed charged-particle emission and works even at radioactive beam rates of a few pps. The states populated are resonances for the radiative proton capture reactions 22Na(p,γ) 23Mg (crucial for the depletion of 22Na in novae), 26mAl(p,γ) 27Si and 30P(p,γ) 31S (bottleneck in novae and XRB burning), respectively. Lastly, results with a new detector that allowed us to measure down to about 80 keV proton energy are announced