摊铺机故障之二三谈

文章对摊铺机故障原因以及故障的排除进行了分析与探讨.     

A parsimonious model to forecast financial distress,based on audit evidence

This paper provides evidence that audit reports convey relevant evidence for inferring the existence of underlying, unrevealed, financial imbalances. Unlike previous works, which studied US listed-firms bankruptcy, our research deals with Spanish non-financial SMEs under financial stress. Our results indicate that the audit of distressed SMEs has several distinctive features: higher auditor rotation, more qualified reports, and non-compliance with deadlines to approve and file the annual financial statements. We use this evidence to build and test a parsimonious and reliable forecast model. Several implications for auditors’ independence, information quality, and failure forecast are discussed.     

Licensing policies for a new product

This paper studies licensing policies for the owner of a new product and addresses their welfare impact in the assessment of market failures. We show that the best licensing policy for the patent holder is fixed fee licensing with an exclusive territory clause. Consumers are also better off with fixed fees but do not prefer the exclusive territory clause. Social welfare is higher under exclusive territories when fixed costs are not too large. As for efficiency, the number of licences in the private market equilibrium falls short of the socially optimal solution. Our analysis discloses that (i) any policy measures aimed at enhancing the diffusion of technology, in terms of the number of licences, would be welcomed and, (ii) the permissive treatment received by licensing agreements with exclusive territories is justified.     

Signalling,Disclosure And The Implications Of Financial Structure For Uk Corporate R&D ∗

This paper investigates the impact of R&D disclosure and finance variables on the level of R&D expenditures. The question addressed is: what is the impact of changes in disclosure requirements on the relationship between R&D expenditure and the financing of firms? The question is motivated by the possible signalling role that elective disclosure may have had prior to changes in accounting practices to ensure R&D disclosure.     

127mm G105钻杆管体刺穿失效分析

通过力学性能测试、金相显微组织和断口分析,并结合钻杆的受力状态,对某127mm G105钻杆管体刺穿失效原因进行分析。结果表明,钻杆刺穿失效的原因是由于操作不当,大钳夹持管体时产生许多深的牙痕,钻井过程中,牙痕底部由于应力集中形成裂纹,在交变应力作用下,裂纹疲劳扩展,最终导致钻杆形成刺孔。     

Memoryless Reigns of the “Sons of Heaven”

Human lifetimes have increasing failure rates; as people age (beyond early childhood) they are more likely to die. Viewing the succession of Chinese Emperors as a statistical ensemble we show that, unlike lifetimes, their reigns ceased at a constant rate for over two millennia, unaffected by elapsed time. In fact reign lengths of the “Sons of Heaven”, as the Chinese Emperors were known, followed a memoryless exponential distribution with a 10-year half-life. Becoming emperor not only influenced the duration of remaining life, but length of rule was independent of age at ascent. We propose an explanation for the observed exponentiality using asymptotic results from the theory of stationary stochastic processes.     

从语用失误看高职学生英语语用能力的培养

语用能力的培养对于高职英语教学至关重要。为了提高高职学生的语用能力,以学生的语用失误为切入点,分析语用失误的类型及原因,提出培养学生语用能力的教学方法。     

The causality examination between demand uncertainty and hotel failure: A case study of international tourist hotels in Taiwan

The hotel business is highly sensitive to economic cycles, as the industry faces high frequency and high fluctuation of uncertainty over the demand for lodging services. Without a thorough consideration on the issue, hotels may undergo a business crisis. This research therefore investigates the influence of demand uncertainty on hotel failure by using the operation data of international tourist hotels in Taiwan during 1995–2008. The analysis applies two stages of estimation. The first stage employs a first-order autoregressive model, AR(1), to model lodging demand uncertainty. The second stage estimates the likelihood of hotels’ failure by using a logit model. The results are supportive to determine that the demand uncertainty causes hotel failures.     

Transactions,standardisation and competition: Establishing uniform sizes in the British wire industry c.1880

When science could not provide a solution to transaction problems in the British wire industry c.1880, market groups had to negotiate a business solution. This involved converging towards a ‘one-size-fits-all’ standard: a process requiring compromises and cooperation between competitive firms, and solving coordination failure through state intervention. This paper demonstrates how different groups held different notions of ‘ideal’ standards depending on the incentives they faced. Reconciling these differences was an institutional, rather than a technological, process. The paper also analyses why, historically, dominant producers cooperated to set industry standards when faced with an imminent lock-in on ‘wrong’ standards imposed on the industry.     

Air Afrique: the demise of a continental icon

Although the rationale for multi-flag airlines' formation is rooted in contemporary strategic thinking, our understanding of their emergence and subsequent mass disappearances in the twentieth century remains an elusive issue. This article seeks to fill this void by examining the emergence, ascendency and demise of Air Afrique, an airline once seen as a symbol of regional integration in Africa. This examination takes a historical perspective and covers the period from 1961 to 2002. On the basis of this historical analysis, five distinct stages have been identified reflecting the firm's glorious days, precipitous decline and subsequent collapse. These are: the golden age; Africanisation; escalating indecision, escalating commitment and dissolution phases. Each phase provides insights into the deterministic and voluntaristic perspectives of organisational failure. The implications of the findings of this research for theory and practice are discussed.