论新会计准则下的会计寻租行为     

乔义红  马也驰 《科技与管理》2011,13(4):78-80

会计寻租是一种导致财务信息严重失真的违法现象,它扭曲了资源的优化配置,进行财富的非公平转移,造成社会总体财富的浪费。近年来,各种违规事件层出不穷,会计寻租活动频发,这种越演越烈的会计寻租现象在某种程度上阻碍了我国社会经济的健康发展。分析了新准则下会计寻租的具体表现,构建了我国会计寻租治理的总体思路,并从会计准则制定机构、完善审计制度等方面对抑制会计寻租提出具体的对策和建议。使会计信息的质量提高,减少社会资源的浪费,从而将会计寻租变成有意义的寻利活动,提高其使用效率。  相似文献   

变“被动”为“主动”：高师院校实施开放实验教学的思考     

叶华香  周海瑛  张思冲 《科教文汇》2011,(10):41-42

随着高校的改革与发展,高校实验教学如何适应高等教育发展新形势的需要,已是各高校需要解决的重要问题。本文依据笔者多年环境科学实验的教学与实践,分析了在全球化的今天,开展＂开放式＂实验的意义,并提出了如何开展＂开放式＂实验教学。  相似文献   

VirtualBox安装及使用   总被引：1，自引：0，他引：1  

万国良  武守东 《中国科技信息》2011,(15):103-103,101

VirtualBox是一个强大的x86和AMD64/Intel64虚拟机产品。VirtualBox功能极为丰富,性能极高。目前,VirtualBox可以运行在Windows,Linux,Macintosh和OpenSolaris主机,并且支持大量客户操作系统,包括Windows,DOS/Windows 3.x,Linux,Solaris和OpenSolaris,和OpenBSD。  相似文献   

在孵企业社会资本对资源获取和技术创新绩效的影响     

孙凯 《中国软科学》2011,(8)

基于在孵企业社会资本对资源获取、资源获取对技术创新绩效影响的理论分析,提出了有关研究假设,建立了在孵企业社会资本对资源获取和技术创新绩效影响的理论模型.利用调查问卷收集的数据,运用结构方程模型方法,对在孵企业横向和纵向社会资本对信息、知识和资金的获取,以及信息、知识和资金的获取对技术创新绩效的影响进行了统计分析,从而对本文提出的研究假设和理论模型进行了检验.  相似文献   

融资约束、研发操纵与企业创新决策     

马晶梅  赵雨薇  王成东  贾红宇 《科研管理》2021,41(12):171-183

本文构建了不同渠道融资约束与企业创新决策的理论框架,利用2008-2018年上市公司数据库中的制造企业数据,考察了融资约束对创新决策的影响。研究发现,（1）融资约束不仅没有抑制我国企业开展创新活动,反而促进了企业参与创新的积极性。（2）《高新技术企业管理办法》颁布后,一些企业为获得高新技术企业称号及政策补贴,采取研发操纵手段,扭曲了融资约束对企业创新决策的抑制作用。并且,受融资约束越强的企业参与研发操纵的动机越强烈。（3）基于企业异质性的分组检验表明,融资约束对技术密集型以及资本密集型企业产生显著的促进作用,且技术密集型企业具有更为明显的研发操纵倾向;民营企业、东部地区制造企业融资约束对创新决策的扭曲效应更为显著;同时,外资企业参与研发操纵的概率最大。  相似文献   

制度环境对工业绿色创新的空间效应研究     

杨朝均王冬彧  毕克新 《科研管理》2021,42(12):108-115

   绿色创新双外部性特征决定了制度环境是激励绿色创新开展的基本保障。本文基于我国2005—2015年30个省级单位的面板数据,利用动态空间杜宾模型从直接影响和空间溢出效应两个方面研究制度环境对工业绿色创新的空间效应。结果表明：环境管制制度环境对工业绿色创新有显著的促进作用和正向空间溢出效应。在市场制度环境中,教育扶持、非国有化水平对工业绿色创新有显著的促进作用和正向空间溢出效应,而科技扶持和金融支持对工业绿色创新均有一定程度的抑制作用;对外开放度对工业绿色创新的正向空间溢出效应显著。法律制度环境对工业绿色创新有显著的促进作用和正向空间溢出效应。在此基础上,为考察不同地理区位条件下制度环境对工业绿色创新的影响,进一步将全国分为一带一路地区和非一带一路地区进行深入研究。  相似文献   

Adaptive output feedback fault tolerant control for uncertain nonlinear systems based on actuator switching     

Chen Sun  Yan Lin 《Journal of The Franklin Institute》2021,358(11):5722-5749

In this paper, an adaptive output feedback fault tolerant control (FTC) based on actuator switching is proposed for a class of single-input single-output (SISO) nonlinear systems with uncertain parameters and possible actuator failures, for which a set of healthy actuators are available as backups. While high-gain K-filters are utilized to estimate the unmeasured states, an adaptive control law is designed to compensate for the parameter uncertainties and certain actuator failures, an actuator switching strategy based on a set of appropriately designed monitoring functions (MFs) is proposed to tackle those serious actuator failures, make tracking error satisfy prescribed transient and steady-state performance and guarantee closed-loop signal boundedness.  相似文献   

Output regulation problem of a class of pure-feedback nonlinear systems via adaptive neural control     

Fujin Jia  Junwei Lu  Yongmin Li 《Journal of The Franklin Institute》2021,358(11):5659-5675

In the paper, a control algorithm for output regulation problem of nonlinear pure-feedback systems with unknown functions is proposed. The main contributions of the proposed method are not only to avoid Assumptions of unknown functions, but also adopt a non-backstepping control scheme. First, a high-gain state observer with disturbance signals is designed based on the new system that has been converted. Second, an internal model with the observer state is established. Finally, based on Lyapunov analysis and the neural network approximation theory, the control algorithm is proposed to ensure that all the signals of the closed-loop system are the semi-globally uniformly ultimately bounded, and the tracking error converges to a small neighborhood of the origin. Three simulation studies are worked out to show the effectiveness of the proposed approach.  相似文献   

M-estimation based sparse grid quadrature filter and stochastic stability analysis     

《Journal of The Franklin Institute》2021,358(15):7916-7937

In this study, a novel M-estimation based sparse grid quadrature filter (MSGQF) is proposed to improve the robust performance of the nonlinear system. We present a systematic formulation of the sparse grid quadrature filter (SGQF), and extend it to the discrete-time nonlinear system with abnormal measurement values. The M-estimation method is introduced in the SGQF, which uses the Huber’s cost function to update the measurement covariance. Convergence on the modified robust SGQF is established and proved. The sufficient conditions are shown to ensure stochastic stability of the MSGQF. A target tracking problem has been conducted to demonstrate the accuracy of the MSGQF. When measurement abnormal values appear, it outperforms the unscented Kalman filter (UKF), the cubature Kalman filter (CKF) and the SGQF. Theoretical analysis and simulation results prove that the MSGQF provides significant performance improvement in the robustness of the nonlinear system.  相似文献   

Adaptive leaderless consensus control of a class of strict feedback nonlinear systems with guaranteed transient performance under actuator faults     

Wengang Ao  Jiangshuai Huang  Baoyu Wen  Fangzheng Xue 《Journal of The Franklin Institute》2021,358(11):5707-5721

The problem of adaptive leaderless consensus control of a class of uncertain strict feedback nonlinear systems with guaranteed transient performance is investigated in this paper. The system model is a class of strict feedback nonlinear systems with parametric uncertainty, actuator fault and external disturbance. How to guarantee the transient performance of consensus error is involved. To solve this problem, the consensus is transmitted into stabilization of a new variable. Ultimately the consensus errors will asymptotically converge to zero and faster than a given exponentially converging variable. Finally, simulation results show the effectiveness of proposed control scheme.  相似文献