基于前向结构的高动态突发信号载波同步算法

为实现高动态突发通信系统载波快速同步，提出了一种新的基于前向结构的突发信号载波同步算法，采用多级处理方案分级实现多普勒变化率、多普勒频偏及载波相位的估计及恢复。理论分析及数值仿真表明，在高动态低信噪比条件下，新算法的载波同步信噪比损失小于1 dB，且对多普勒变化率及信号电平参数不敏感，实现复杂度低，能够满足高实时性应用需求。     

Choice of measurement basis and discretionary valuation of real estate: Evidence from Dutch Social Housing Associations

In this study, I examine choice of measurement basis and managerial discretion in accounting for real estate, where I compare measurement on the basis of discounted cash flow (DCF) with measurement based on historical cost (HC). I exploit unique data in the setting of social housing associations (SHAs) in the Netherlands, using data from a supervisory agency which makes an independent assessment of the value of real estate based on comparable assumptions across all SHAs, allowing for a comparison with reported carrying amounts. In line with prior literature, I find that leverage is positively associated with using DCF as measurement basis. In addition, I find evidence that both in case of DCF and HC measurement, carrying amounts increase with leverage, suggesting opportunistic use of managerial discretion in measuring assets. While the degree of opportunism does not differ on average, I find that opportunistic measurement increases as entities switch from HC to DCF measurement. Finally, detailed data on the supervisor’s adjustments allow to investigate the assumptions SHAs use to adjust reported DCF carrying amounts. SHAs mostly use the timing of cash flows, the expected sales revenue, parameters such as inflation and the expected rent increases, and the assumed lifespan of real estate.     

The making of imperfect indicators for biodiversity: A case study of UK biodiversity performance measurement

This paper seeks to understand the process by which biodiversity performance indicators can be developed. In doing so, this paper examines how biodiversity performance measurements are inherently imperfect and reflects on the implications of that imperfectness. Using document analysis and semi-structured interviews, this research outlines the case of the UK Department for Environment, Food and Rural Affairs and their work in developing biodiversity indicators. Based on the concept of imperfect measurements, this paper outlines the conditions under which imperfect biodiversity indicators can be productive measurements leading to fertile debate and constant improvements, rather than flawed measurements that actors ‘make do’ with. This paper concludes the biodiversity indicators construction process requires a collaboration between a broad set of diverse organisations, including NGOs and research centres. Lastly, this paper outlines the need for ongoing and rigorous review of adopted measurements to reduce the potentially harmful nature of imperfect biodiversity performance measurement.     

Auditors’ Use of In-House Specialists

Using Public Company Accounting Oversight Board (PCAOB) inspection data from 2006 to 2018, we examine the use of auditor-employed specialists in audit engagements. First, we find that the use of specialists is increasingly prevalent and related to clients’ size and complex accounting estimates. Second, the use of specialists is positively associated with the incidence of audit process deficiencies (identified by PCAOB inspections) but is not associated with output-based audit-quality proxies (restatements or absolute discretionary accruals). Hence, although process deficiencies are more likely to occur in engagements with higher use of specialists, financial reporting quality is not negatively impacted. Third, the use of specialists is positively associated with the likelihood of goodwill impairments and negatively associated with engagement profitability. Finally, cross-sectional tests suggest that board accounting expertise is a salient condition for more effective use of specialists. Collectively, our findings align with concerns noted by the PCAOB and prior experimental and survey studies. Although specialists assist auditors with the audit of complex estimates, engagements with comparatively high specialist use entail an incremental risk of audit process deficiencies.     

岷江上游地区农文旅融合效应测度及对策研究

目的 对岷江上游地区农文旅融合效应进行测度，分析不同县域农文旅融合效应时空演变特征，为岷江上游农文旅融合高质量发展提供理论参考。方法 文章以岷江上游地区的汶川县、茂县、理县、松潘县和黑水县为研究对象，运用熵值法、菲什拜因-罗森伯格模型、耦合协调模型对综合效应和耦合协调度进行量化分析；在此基础上，通过ArcGIS软件，探析不同县域的融合效应时序变化特征和空间差异。结果 （1）12年来，岷江上游农文旅融合效应水平逐渐提升，从2010年5县均为低等水平发展类型，到2021年汶川达到高等水平，其他4县全为中等水平类型，差距不断缩小，总体效应不断增强。（2）从时序变化上看，耦合协调度变化整体上分为3个阶段：2010—2013年为失调—协调过渡阶段，2014—2017年为初级协调阶段，2018—2021年为中级协调阶段。（3）从空间差异上看，耦合协调程度分为3个等级：汶川县为濒临失调，理县、茂县、松潘县为轻度失调，黑水县为中度失调。（4）从系统内部耦合协调度分析结果看，汶川县属于社会效应领先、文化效应滞后型，理县属于经济效应领先、生态效应滞后型，茂县和松潘县属于经济效应优先、文化效应滞后型，黑水县属于生态效应领先、经济效应滞后型。结论 岷江上游农文旅融合综合效应不断提高，融合程度不断加深，耦合协调等级经历了失调—协调过渡阶段到初级协调阶段再到中级协调阶段的变化，四大效应之间耦合协调度不断增强。5县差距不断缩小，但发展过程和当前所处阶段仍然存在明显差异。最后，针对综合效应时空变化特点及规律，提出农文旅融合效应提升策略。