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

New developments in TRImP and RIASH at KVI

The status of the TRI mu P facility at KVI is reviewed. Recent results on ion catcher devices are described. A thermo-ionizer for use with alkali and earth-alkali elements is close to completion. Concerning the use of superfluid helium as stopping medium, evidence that second sound pulses can be used to extract ions from the helium surface has been obtained. Based on the observation of highly efficient ion transport in helium, neon and argon gas below about 100 K, we propose the operation of noble gas ion catchers at cryogenic temperatures.</p

Radioactive ions and atoms in superfluid helium

We are investigating the use of superfluid helium as a medium to handle and manipulate radioactive ions and atoms. Preliminary results on the extraction of positive ions from superfluid helium at temperatures close to 1 K are described. Increasing the electric field up to 1.2 kV/cm did not improve the extraction. Evaporating a thin surface layer of the liquid using second-sound pulses gave an extraction efficiency of 7.2%.</p

Fatal Bilateral Pneumonitis After Locoregional Thoracic Chemoradiation in a Transplanted Patient Under Immunosuppressive Therapy

Biological, physical and clinical aspects of cancer treatment with ionising radiatio