This paper examines how accruals affect the accounting conservatism in each firm life cycle stage.
本文探讨了企业生命周期、应计特征和会计稳健性之间的相互关系。
We study the response computation of a viscous damping bilinear hysterectic vibration isolation system in which the memoriless restoration force contains cubic nonlinear displacement.
研究了一类无记忆恢复力中含有位移三次非线性的粘性阻尼双线性滞迟隔振系统的响应计算问题,提出了一种Fourier级数展开法与系统处于特殊点时的运动方程相结合的近似解法,并与采用数值积分求解结果进行对比分析,表明该方法可靠、编程简单,具有较好的工程实用性。
In the paper,by using Fourier Series,basic harmonic balancing approximation and optimum numerical iterration,the response computation of a two-degrees-of-freedom dry friction damped vibration absorber system with velocith-dependent variable coefficient of sliding friction under harmonic excitation is discussed.
研究了两自由度滑动摩擦系数随相对速度变化的干摩擦吸振系统简谐激励响应计算问题 ,提出了最优化处理方法 ,并推导了相应的迭代方程。
In the paper,by using equivalent linearization technique,the response computation of a single_degree_of_freedom dry friction damped system with velocity_dependent variable coefficient of sliding friction under harmonic excitation is discussed.
研究了单自由度滑动摩擦系数随相对速度变化的干摩擦振动系统简谐激励响应计算问题 ,提出了等效线性化处理方法 ,并推导了相应的频响方程。
Solving Supply Planning Problem under Uncertain Demands;
求解不确定需求的供应计划问题
Taking Xiaowan hydroelectric project as an example,the paper discusses the developing process of materials planning and dispatching MIS and DSS in a large-scale hydroelectric project and focuses on material supply planning and three-hierarchy model and algorithm of material dispatching.
以小湾工程为例,论述了大型水电工程物资调运管理信息与决策支持系统研究与开发过程,重点讨论了物资供应计划采购与调度的三级节点模型,并给出了具体算法。
The reversal property of abnormal accruals and the market valuation of earnings surprise;
超额应计项目的反转特征与盈余变化的市场价值评估
Reversal Property of Abnormal Accruals and Market Valuation;
超额应计项目的反转特征与市场价值评估
Research on the Information Content of Total Accruals and Cash Flow from Operations;
总应计项目与营业活动现金流量信息内涵之研究
The calculation of effect and the anticipant estimation of target s value in upright overlapping design of experiment;
正交试验设计中的效应计算与指标值预估
The accruals model calculates earnings management by discretionary accruals;The specific accruals model makes sure whether or not earnings management by analyzing specific means of earnings management and the earnings and accruals distribution model makes sure whether or not earnings management by distributing disciplinarian of earnings or accruals.
目前存在三类盈余管理计量模型：(1)总应计利润模型；(2)具体应计利润模型；(3)盈余及应计利润分布模型。
This paper discusses the methods and models commonly used in the foreign studies about earn-ings management,and assess the tradeoffs associated with three research designs: those based on separate accruals,those based on specific accruals and those based on the distribution of earnings after man-agement.
总结了国外盈余管理检验方法和模型,分别对应计利润分离模型、特定应计利润模型和盈余频率分布模型的具体应用进行了分析,并对其优点和不足之处进行了评价。
The company accruals have the impact on the possibility of being issued modified auditing opinion about its financial reports.
公司应计利润对其财务报告被出具非标准无保留审计意见的可能性具有影响。