行业竞争冲击下股权集中度对盈余管理的影响研究

以2007—2017年A股上市公司为研究对象,检测了行业竞争冲击下股权集中度对盈余管理的影响。实证结果发现:第一股东持股率越高,其上市公司盈余管理水平越低;相反,企业的盈余管理行为随第二至第十大股东持股率的提高而增加。在高竞争冲击下,第一大股东一改往常的态度,与第二至第十大股东一样,都倾向于进行盈余管理。如果行业竞争不激烈时,只发现第二至第十大股东热衷于企业的盈余管理行为。即,股权集中度对企业盈余管理水平的影响可能随行业竞争性的不同而变化。     

Effect of Nonradiative Recombination on Carrier Dynamics in GaInNAs/GaAs Quantum Wells

The nonradiative recombination effect on carrier dynamics in GalnNAs/GaAs quantum wells is studied by timeresolved photoluminescence （TRPL） and polarization-dependent TRPL at various excitation intensities. It is found that both recombination dynamics and spin relaxation dynamics strongly depend on the excitation intensity. Under moderate excitation intensities the PL decay curves exhibit unusual non-exponential behaviour. This result is well simulated by a rate equation involving both the radiative and non-radiative recombinations via the introduction of a new parameter of the effective concentration of nonradiative recombination centres in the rate equation. In the spin dynamics study, the spin relaxation also shows strong excitation power dependence. Under the high excitation power an increase of spin polarization degree with time is observed. This new finding provides a useful hint that the spin process can be controlled by excitation power in GaInNAs systems.     

堵塞效应与“全同带”的微观机制

利用处理推转壳模型的改进了的粒子数守恒方法(严格计及堵塞效应),对原子核的转动惯量进行了计算,计算中无任何自由参数,所得转动惯量(包括¹⁷⁰Yb,¹⁷¹Lu¹⁷¹Yb各转动带)及其奇偶差,与实验非常符合,转动惯量的奇偶差灵敏地依赖于被堵塞的能级位置及其对Coriolis力的响应。     

汽车发动机异响的诊断

汽车做为现代运输工具，随着行驶里程的增加，技术状况逐渐发生变化，故障增加，可靠性降低。但是，在发生故障之前，就会出现不正常的响声（异响）。因此，准确的诊断各种异响．是汽车使用中一项非常重要的技术，它可减少预防，提前排除故障的发生，从而减少机件的损坏，为车辆运行创造良好的车况。     

两段绞接式联合收割机输送槽的设计研究

本文介绍一种适宜配置在悬挂式联合收割机上的两段铰接式输送槽设计,这种输送槽后段固定,前段与割台连接并与后输送槽铰接,该铰接点为前悬挂割台的支点,借助液压油缸升降,文中对该铰接点位置的确定,以及两段输送槽铰接处的圆弧过渡板设计进行了分析研究,提供了设计方法.     

探究瑜伽健身术

本文通过对瑜伽深层次的洞察、剖析，使人们提高了对瑜伽的认识，为健身、修身、养身作指导。     

全同超形变带转动惯量的粒子数守恒计算

利用推转壳模型的粒子数守恒方法计算了超形变(SD)转动带¹⁹²Hg和¹⁹⁴Hg(1,2,3)的带首转动惯量.分析了带首附近的组态结构及带首转动惯量随对力强度的变化.带首转动惯量之差δJ₀对对力强度十分敏感,而对Nilsson能级参数K、μ及形变参数并不敏感.对力及堵塞效应是造成带首转动惯量差别的主要因素.但与正常形变核相比,对力强度似有较大程度减弱.     

三种方法防治调节性近视效果观察

本文采用阿托品点眼、提高照明、减轻学习负担三种方法，对82名正常视力和46名调节性近视眼的学生进行防治七个月。对预防近视眼的发生，减轻学习负担效果最好，阿托品点眼和提高照明对调节性近视治疗四个月效果明显。     

ISOLATION,CHARACTERIZATION AND EXPRESSION OF THE COMPLEMENTARY DNA FOR HUMAN TUMOR NECROSIS FACTOR (TNF-α)

A cDNA for human TNF-α (615bp) was isolated by means of polymerase chain reaction (PCR) using first strand cDNA from PMA-induced HL-60 cells as template. The result from sequencing the 615 bp cDNA fragment indicated that it corresponded to the entire sequence of mature human TNF coding region. Direct expression of mature human TNF was achieved using a plasmid pHT-1 constructed by ligation of the cDNA and a synthetic DNA. The IPTG-induced bacterial product (hTNF) showed cytotoxicity to mouse L-929 cells. The TNF activity was further identified by neutralization of a specific monoclonal antibody against human TNF-α. Approximately 80,000 units of activity were detected per ml of culture at A600=2.