Disclosure of reserve quantum in the extractive industries

We explore why some firms in the extractive industries disclose mineral reserve quantum in their annual reports and others do not. We propose that the firms' reserve disclosure policies are a function of the extent of information asymmetries, as well as information production, litigation and proprietary costs. More specifically, we propose that a firm's decisions to disclose reserves in the annual report are a function of the stage of the firm's operations, use of project financing, and the cost of measuring reserves. Empirical tests are confirmatory.     

中学物理课堂教学方法存在的弊端

本文首先对中学物理课堂教学方法的概况进行相关论述,然后,分析中学物理课堂教学方法存在的弊端。     

基于医学人才培养观的医用物理学教学改革

为了更好的发挥医学物理学在医学人才的培养中的作用,有必要在教学中对其进行改革。本文从理论教学内容、实验教学内容、教学方法、教学评价四个方面探讨了医学物理学教学改革的理念和实施方法。     

关于“数学物理方法”课程教学改革的几点思考

数学物理方法是高等院校的一门重要专业基础课。在数学物理方法的教学中,注重学生学习知识的连贯性、专业性、拓展性可以增加他们的学习兴趣,实践性教学可以培养学生的创新精神和解决问题的能力,更好地理解数学物理方法课程的教学内容,达到该课程的教学目的。这些对提高教学质量都起到重要的作用。为了提高教学质量、增加学生的学习兴趣,本文结合教学经验提出了几点该课程教学改革的思考。     

An empirical study of the determinants of UK oil and gas voluntary disclosures

Significant oil and gas firm market value is derived from their physical reserve quantum, assets which are not recorded on their statements of financial position. This article provides empirical evidence regarding voluntary disclosure of such reserves in line with the previously unresearched UK sector with regard to its unique reporting guidelines. The study considers both the reporting of the reserve quantum and the quality of that reporting. This article seeks to inform the International Accounting Standards Board’s (IASB’s) on-going consideration of mineral resource reporting. Listed companies are considered to evidence forms of reserve disclosure with a logistical regression approach applied to measure determinants of reporting. The risk associated with mineral reporting reserves is hypothesized as the key disclosure driver whilst controlling other relevant variables. The majority of firms disclosed reserve quantities in some form but only a minority disclosed in line with recommended practice, disclosure quality being more variable between companies. The findings indicate that a voluntary disclosure approach is ineffective, partially explained by agency related behaviour. Risk, proxied by the stage of production, drives reserve disclosure showing that producer firms are more likely to disclose reserve quantum balances and of a significantly higher quality.     

浅谈体育审美意识

现代体育运动发展得越来越快,体育运动不仅仅是人们增强体魄、增进健康的有益手段,也充分体现出人类审美意识与审美能力的发展变化。人类的审美感受能力在各种体育美的艺术形式相互渗透中日趋精细化。研究体育审美意识有利于促进现代体育更好更快发展。     

浅谈大学物理实验教学内容的改革

针对大学物理实验教学改革的背景，介绍了外延式与内涵式更新、渐进式与突进式更新的策略，同时注重物理实验时代性与先进性，改革实验教学内容，以利于大学物理实验教学，激发学生的学习积极性，培养学生的创新能力。     

供应链风险评估:一个贝叶斯——量子决策的推理网络研究范式

为了分析供应链运作过程中存在风险的性质,采用贝叶斯网的方式,构建了供应链风险因素、风险事件之间的系统模型,并在量子概率的基础上,分析各种风险发生的规律,并分析了供应链风险事件之间存在的共同发生的可能性。结论认为:供应链风险是一个具有多源、多维、交叉等多种属性的复杂系统,其中,道德风险与牛鞭效应最容易发生,双重边际效应、资金链断裂以及牛鞭效应的影响最大;若干种风险之间按照一个较高的概率发生着共振现象。     

X射线测量InGaN多量子阱的厚度组分及应变

高分辨率X射线衍射具有不损伤样品,无污染、高精度等优点,能够得到有关晶体的完整信息,是研究薄膜性质的重要手段之一。本文采用高分辨X射线衍射得到InGaN/GaN样品的ω/2θ扫描图和倒易空间图,研究InGaN/GaN样品的应变和组分、InGaN/GaN多量子阱的平均组分级厚度周期。从倒易空间图像得出的晶格常数与由002面和105面摇摆曲线所计算出的晶格常数相比较,垂直晶格常数符合得很好,而水平方向的晶格常数则有较大的差别,可以认为从倒易空间图像中得出的晶格常数更为准确。     

规范大学物理实验教学环节的思考与实践

本文从大学物理实验预习、实验操作、实验结果检查、实验报告撰写等方面,介绍了我校在规范大学物理实验教学环节方面的一些思考与实践。