会计盈余的均值回复、年度审计效应和跨年效应

多种盈余管理动机的复合效应是产生盈余平滑。本文基于此认为稳定的盈余管理目标促使管理层选择盈余平滑策略,该论断可通过建立会计盈余的均值回复模型来验证。盈余管理策略也促发了对应计项的调整,该论断可通过建立一个简化的现金流盈余反应模型来验证。基于该简化模型可从盈余管理中分解出年度审计效应(实质来源于短期盈余管理行为)和跨年效应(实质来源于长期盈余管理行为)。实证部分对报告的会计盈余的均值回复性、盈余管理的年度审计效应和跨年效应进行了检验,检验结果表明公司管理层有比较稳定的盈余管理目标,并在非年报季度有较强的盈余管理行为,而年内盈余管理效应异于跨年盈余管理效应。实证结论符合理论预期。     

Developing and applying quantitative skills maps for STEM curricula,with a focus on different modes of learning

Mapping quantitative skills across the science, technology, engineering and mathematics (STEM) curricula will help educators identify gaps and duplication in the teaching, practice and assessment of the necessary skills. This paper describes the development and implementation of quantitative skills mapping tools for courses in STEM at a regional university that offers both on-campus and distance modes of study. Key elements of the mapping project included the identification of key graduate quantitative skills, the development of curriculum mapping tools to record in which unit(s) and at what level of attainment each quantitative skill is taught, practised and assessed, and identification of differences in the way quantitative skills are developed for on-campus and distance students. Particular attention is given to the differences that are associated with intensive schools, which consist of concentrated periods of face-to-face learning over a three-four day period, and are available to distance education students enrolled in STEM units. The detailed quantitative skills mapping process has had an impact on the review of first-year mathematics units, resulted in crucial changes to the curriculum in a number of courses, and contributed to a more integrated approach, and a collective responsibility, to the development of students' quantitative skills for both face-to-face and online modes of learning.     

Multi-period defined contribution pension funds investment management with regime-switching and mortality risk

Using mean–variance criterion, we investigate a multi-period defined contribution pension fund investment problem in a Markovian regime-switching market. Both stochastic wage income and mortality risk are incorporated in our model. In a regime-switching market, the market mode changes among a finite number of regimes, and the market state process is modeled by a Markov chain. The key parameters, such as the bank interest rate, or expected returns and covariance matrix of stocks, will change according to the market state. By virtue of Lagrange duality technique, dynamic programming approach and matrix representation method, we derive expressions of efficient investment strategy and its efficient frontier in closed-form. Also, we study some special cases of our model. Finally, a numerical example based on real data from the American market sheds light on our theoretical results.     

基于MATLAB的最小二乘法处理杨氏模量测量数据的研究

分析了支撑共振法测量固体材料杨氏模量的实验原理,用最小二乘法代替外延法处理测量数据,给出MATLAB数学软件具体处理程序,运行得到试样基振频率并直接求出其杨氏模量以及相对误差,大大的简化了实验的计算处理过程并且减小了实验误差。     

基于HI-13串列加速器在束γ终端原子核激发态寿命测量的核结构研究

利用在HI-13串列加速器的在束γ终端上建立的多普勒线移衰减法、反冲距离多普勒线移法和快时间延迟符合法等3种寿命测量方法,开展了原子核手征对称性、磁转动等核结构热点课题的研究工作。实验结果表明,130Cs的伙伴带具有很好的手征特性,而106Ag的候选带并非手征双带。根据测量的能级寿命提取的B（M1）值表明,106Ag的正宇称晕带和107Ag的正、负宇称晕带都具有典型的磁转动特性。此外,寿命测量数据还为解释和理解不同的同位素链中展现出的形状演化、形状共存、形状相变及临界点对称性等物理现象提供了有价值的实验证据。 The significance and principle of lifetime measurements of excited states in nuclei are briefly described. By using the recoil-distance Doppler-shift method, the Doppler-shift attenuation method, and the fast-timing technique established at the in-beam γ terminal of HI-13 tandem accelerator, nuclear structure studies on topical subjects including chiral symmetries and magnetic rotation have been performed. Our experimental results indicate that 130Cs shows better chiral characteristics, however, the two candidate bands of 106Ag could not be a pair of chiral doublet bands. For magnetic rotation, the deduced B(M1) values deduced from the measured level lifetimes clearly demonstrate that the yrast positive-parity band in 106Ag and both the yrast positiveand negative-parity bands in 107Ag are magnetic rotation bands. In addition, our lifetime measurement data also provide valuable experimental evidences for the interpretation and understanding of the shape evolution, the shape coexistence, and the critical-point symmetries of shape phase transition in the different isotope chains.     

PSO优化LS-SVM在模拟电路故障预测中的应用

针对模拟电路故障预测的特点,提出一种基于PSO优化LS-SVM惩罚因子和核参数的模拟电路故障预测方法。利用小波包分解重构构造能量特征向量,通过计算PPMCC和欧氏距离来表征电路中元件的健康程度,定义为健康度,由此推导出电路发生故障时该元件的故障阈值。应用PSO优化的LS-SVM模型来实现模拟电路的故障预测,预测各个时间点的健康度变化轨迹并估计模拟电路的剩余寿命。通过仿真实验得知,该方法简单便捷,能够有效实现模拟电路的故障预测,具有较好的实用性。     

基于DOAS的低浓度SO_2在线监测技术研究

传统的差分吸收光谱(DOAS)算法对于短光程、低浓度的气体测量存在较大的误差。为了提高测量精度,将基于差分吸收光谱技术的浓度反演算法应用于烟气SO_2的在线监测中。在DOAS算法的基础上,设计了基于最小二乘法的SO_2浓度计算方法,同时为了节约测量成本,使用短光程和低精度光谱仪进行测量,对低浓度SO_2气体进行了光谱测量和浓度反演实验。实验结果表明,在低浓度0~10-6的量程内,测量值的绝对误差在2/106左右,相对误差在5%以内,测量结果较稳定。该算法在短光程下对低浓度的SO_2气体具有较高的测量精度,可以准确、快速地实现SO_2气体的在线测量。     

超声速反舰导弹被动声定位算法研究

针对雷达体制反舰导弹矢量脱靶量测量系统在复杂电子干扰环境中存在的不足,在建立被动声定位模型后,基于极大似然估计思想,采用搜索方式解算反舰导弹攻靶段飞行轨迹的最优解。仿真计算结果表明,当反舰导弹在靶船上方飞过时,绝大部分区域解算精度优于2m,满足试验评定要求。     

邻井距离随钻电磁探测系统的设计与实现

虚拟二维激光雷达是激光雷达扩展应用的组成部分,可以结合3D场景点云特征进行二维激光雷达扫描障碍物模拟。提出根据光线传导特征建立积分方程得到了在多障碍物场景下的激光雷达图生成的解析解,利用AutoCAD与Visual C#联合编程的方法进行了虚拟激光雷达的实现。最后,实验结果与真实二维激光雷达比对,虚拟激光雷达能从3D场景中准确提取物体的位置和距离信息。     

Explicit treatment of force contribution from alignment tensor using overdetermined linear equations and its application in NMR structure determination

Residual dipolar coupling (RDC) provides valuable information about the orientation of each internuclear vector in a macromolecule with respect to the static magnetic field. However, structure determination utilizing RDC still remains challenging without additional restraints such as NOE. In this context, a novel approach has been developed to efficiently extract structural information from RDC by successive application of singular value decomposition (SVD) method in the course of NMR structure determination. Force contribution from the alignment tensor is rigorously formulated in the context of SVD, and assessments have been made to verify its numerical accuracy. The efficacy of this approach is illustrated by showing that RDC restraints alone can restore a distorted beta-hairpin to native-like structure using the replica-exchange molecular dynamics simulations.