Imperfect Accounting and Reporting Bias

Errors and bias are both inherent features of accounting. In theory, while errors discourage bias by lowering the value relevance of accounting, they can also facilitate bias by providing camouflage. Consistent with theory, we find a hump‐shaped relation between a firm's propensity to engage in intentional misstatement and the prevalence of unintentional misstatements in the firm's industry for the whole economy and a majority of the industries. The result is robust to using firms’ number of items in financial statements and exposure to complex accounting rules as alternative proxies for errors and to using the restatement amount in net income to quantify the magnitude of bias and errors. To directly test for the two effects of errors, we show that when errors are more prevalent, the market reacts less to firms’ earnings surprises and bias is more difficult to detect. Our results highlight the imperfectness of accounting, advance understanding of firms’ reporting incentives, and shed light on accounting standard setting.     

Using skin conductance and facial electromyography to measure emotional responses to tourism advertising

Although an objective and increasingly common technique in marketing, media and psychology, psychophysiological measures are rarely used in tourism research to detect tourism consumers’ spontaneous emotional responses. This study examines the use of psychophysiological measures in tourism and in particular explores the usefulness of skin conductance (SC) and facial electromyography (EMG) methods in tracking emotional responses to destination advertisements. Thirty-three participants were exposed to three destination advertisements while their self-report ratings, real-time SC and facial EMG data as well as post hoc interview data were obtained. The results demonstrate that, compared with self-report measures, psychophysiological measures are able to better distinguish between different destination advertisements, and between different dimensions of emotion. Participants’ affective experience reported in post hoc interviews was found to be consistent with emotional peaks identified from continuous facial EMG and SC monitoring. These results validate the ability of psychophysiological techniques to capture moment-to-moment emotional responses and it is concluded that psychophysiological methods are useful in measuring emotional responses to tourism advertising. Methodological insights regarding the constraints associated with the use and application of psychophysiological methods are discussed.     

LTE-A上行链路中单用户MIMO的球形译码算法性能分析

多输入多输出（MIMO）系统的接收端需要有效的检测算法以处理衰落和空间复用干扰等削弱效应,而算法的性能和复杂度等特性会随不同的应用场景有所变化,因而从这些角度评估和比较不同算法对于MIMO系统的实现具有重要意义。针对LTE-A上行链路中单用户MIMO的应用场景,通过分析现有文献中的球形译码（SD）算法及相关方法,以及对工程可实现性的考量,引入了一种将基于单树搜索的SD与迭代干扰消除结合运用的实现方案,并在遵循3GPP标准的上行仿真平台中对其进行了性能评估,观察了SD相对于MMSE的性能增益及相关趋势,进而为SD算法的工程实现提供参考依据。     

采用云计算技术的网络流量检测

为了实现对现网大数据网络流量的实时、有效检测,提出了一种基于云计算的网络流量检测方案。该方案充分利用Hadoop平台Map/Reduce编程模型在海量数据处理方面的优势,采用分层化的设计思想,克服了传统检测方案在海量数据应用环境中效率低下、可扩展性与安全性不足的缺点。重庆移动DPI平台应用表明,该方案较为有效,流量检测效果良好,在大数据处理时效率较普通分布式处理有明显提高。     

Detecting jumps from Lévy jump diffusion processes

Recent asset-pricing models incorporate jump risk through Lévy processes in addition to diffusive risk. This paper studies how to detect stochastic arrivals of small and big Lévy jumps with new nonparametric tests. The tests allow for robust analysis of their separate characteristics and facilitate better estimation of return dynamics. Empirical evidence of both small and big jumps based on these tests suggests that models for individual equities and overall market indices require incorporating Lévy-type jumps. The evidence of small jumps also helps explain why jumps in the market index are uncorrelated with jumps in its component equities.     

声发射技术在起重机检测中的应用

介绍了几种常用的起重机检测方法,对声发射检测技术做了简要说明,分别从检测标准、应用及检测系统三方面综述了声发射技术在起重机检测中的应用现状。     

5种不同类型饮用水水质检测及分析

目的:通过微生物和理化指标检测,对比分析不同类型水净化前后的水质,为居民选择合理健康的饮用水提供参考.方法:取5种不同处理方式的水进行微生物、理化指标检测.具体项目为菌落总数、总大肠菌群、大肠埃希氏菌、耐热大肠菌群、pH、溶解性总固体、总硬度、砷、汞、铅、镉、硫酸盐、氯化物、氟化物和硝酸盐.结果:自来水、净化后的自来水...     

利用地质雷达方法进行重庆宝顶山-北山快速通道工程隧道灌浆检测

传统的地质雷达检测方法主要用于衬砌空洞及衬砌钢筋位置检测,对隧道灌浆状态及深度无法准确判断,不能适用于隧道衬砌后灌浆质量及深度的检测,为此,研究对传统地质雷达检测方法进行改进,通过灌浆孔内增设信号反射装置,在不影响灌浆施工的情况下,增强了雷达反射波,进而识别灌浆状态及深度,达到了对灌浆质量检测的目的。通过在宝棠隧道及龙岗隧道中的应用实例,检测结果证实了改进后的地质雷达探测方法可以对隧道衬砌及围岩灌浆状态进行判断,从而及时采取相应措施进行返工处理。     

一种双模导引头目标检测的模糊数据融合算法

本文利用模糊集合来描述传感器的检测率和虚警率,提出了一种双传感器目标检测的模糊数据融合算法,并将其应用于双模复合导引头的目标检测,仿真结果表明算法合理。     

苹果中腐霉利残留快检测定及方法评估

本研究以阿克苏苹果样品中腐霉利的残留为研究对象,采用行业标准《蔬菜和水果中有机磷、有机氯、拟除虫菊酯和氨基甲酸酯类农药多残留的测定》(NY/T 761—2008)为参比方法,分别选取3家快检试剂盒测定苹果样品中添加的不同浓度腐霉利标品,根据《食品快速检测方法评价技术规范》对其快检适用性进行评估.结果显示,试剂盒A与试剂...