盈余管理计量模型效力的实证研究

本文以随机抽取的上海和深圳证券交易所的1000家被并购上市公司为样本,研究了盈余管理计量模型的检验效力问题。本文通过三种验证各模型效力的实证方法比较了6种盈余管理的计量模型。研究发现:第一类误差的方法认为Healy模型、修正的琼斯模型和前瞻性修正的琼斯模型能有效地检验出盈余管理行为:预测误差标准方法则认为前瞻性修正的琼斯模型是最优的模型:而根据对操纵性应计部分的短期效应的实证则认为Healy模型、修正的琼斯模型、KS模型和前瞻性修正的琼斯模型是较优的计量模型。在综合考虑各种实证结果和中国资本市场实际情况的基础上,认为前瞻性修正的琼斯模型在中国证券市场检验盈余管理行为的效力最强。     

碱金属碱土金属化合物标准熵的拓扑研究

定义离子极化力参数 gi.在分子拓扑图的邻接矩阵基础上 ,由 gi 建构极化力连接性指数 mG ,其中 0 G、1G对无机分子有良好的结构选择性 .计算了 6 4种碱金属、碱土金属的氧化物、卤化物、硫化物、硒化物等的 0 G、1G ,发现它们的标准熵与分子的大小及分子中的原子数正相关 ,而与分子中离子的极化力负相关 .这与其标准熵的递变规律相一致 .所以 ,化合物的 0 G、1G必然与其标准熵表现出良好的相关性 .研究结果表明 ,其预测值和实验值基本吻合 ,优于Latimer法以及Randic Kier连接性指数     

Room-Temperature Alkyl-Diphenylpyrene Liquefication by Molecular Desymmetrization

Achieving the lowest phase transition temperature with minimal chemical modification in highly crystalline π-conjugated molecules is a universal problem in related research fields. This paper reports room-temperature liquefication of diphenylpyrene isomers by introducing bulky yet flexible branched alkyl chains through molecular desymmetrization. Six isomers with different symmetries depending on the positions of the phenyl groups and alkyl groups were synthesized, and three of the isomers were found to be liquids at 25 °C, a state in which they have remained for more than five years. Although it is generally believed that the lower the symmetry of a molecule, the less likely it is to crystallize, one molecule with a relatively high molecular symmetry unexpectedly did not crystallize, which was evidenced by the kinetic inhomogeneity of this amorphous material (practically stable liquid) assessed by rheological analysis.     

Synthesis and plugging effect of inverse emulsion polymerization microspheres (OPME) for oil-based drilling fluids

It is difficult to seal oil-based drilling fluids in the large pore and micro-fracture formation, and there are few suitable materials for the oil phase with good sealing ability at present. In order to solve the problem of the lack of sealing ability of oil-based drilling fluids, acrylamide, 2-acrylamido-2-methylpropane sulfonic acid, and acryloyl morpholine were used as monomers, N'N-methylenebisacrylamide was used as a cross-linking agent, Span-80 and Tween-60 were used as emulsifiers, and 2,2′-azobis(2-methylpropionamidine) dihydrochloride was used as an initiator. Polymer microsphere emulsion OPME was synthesized by inverse emulsion polymerization. The structure of polymer microspheres was characterized by infrared spectroscopy, scanning electron microscopy, electron microscopy, H NMR, laser particle size analysis and thermogravimetric analysis. The optimal synthesis conditions were determined by the control variable method: the monomer ratio of acrylamide, 2-acrylamido-2-methylpropane sulfonic acid, and acryloyl morpholine was 45:20:15, the amount of emulsifier was 8%, and the reaction temperature was 55℃. The synthetic polymer microspheres were added to the oil-based drilling fluids to perform filtration and loss plugging at atmospheric pressure and high-temperature and high-pressure, as well as pore and artificial fracture core plugging evaluation. The evaluation results show that the permeability reduction rate of pore core can reach 82%, and that of fracture core can reach 100% by adding polymer microspheres with 3% dosage. Finally, the pressure transmission experiment proves that the addition of polymer microspheres can slow the pressure transmission and filtrate intrusion, and enhance the stability of wellbore. Therefore, polymer microspheres are a micron-level plugging agent with good compatibility and high performance with oil-based drilling fluids, and the 3% dosage can better seal the formation of large pores and micro-fractures, which has a good potential for field application.