北京市浅山区农村社会经济发展类型区划分:基于二步聚类法

北京市浅山地区是大都市区城乡统筹发展的关键地区,其农村由于区位、自身资源禀赋等发展条件的不同,在社会经济的发展水平上存在着较大的内部空间差异。本文基于北京浅山农村地区存在内部空间差异的假设,利用村一级的详细社会经济统计数据和相应的空间数据库,提取、构建影响北京浅山区农村社会经济发展的因子体系,利用改进的聚类分析模型对该地区农村进行了类型划分,将这一地区的农村划分为典型农村、远郊型、近郊型、城市化型四种类型,并根据各类型影响因子的显著性分析,提出浅山区农村城镇化与产业升级的一般序列。     

纤维风积沙土归一化特性分析

基于纤维风积沙土的不固结不排水三轴剪切试验,为实现应变硬化型纤维风积沙土应力—应变关系的归一化,基于应变硬化型典型的双曲线特征,提出了以固结围压作为归一化因子。通过以固结围压为归一化因子,对纤维风积沙土应力—应变特性进行归一化分析和比较表明,纤维风积沙土的应力-应变特性归一化程度更高,效果更好。同时,建立了应变硬化型纤维风积沙土应力—应变特性的归一化方程。     

旅行社效益的动力学模型

本文通过考虑与旅行与游客之间的关系,分析了它们之间的动力学行为,并依据Lotka-Volterra模型建立两者之间的动力学模型。其次依据常微分方程有关理论,得出"商家能够降低自身的收益底线,或者游客降低自身的评价分界线",会达到旅行社与游客双赢的结论。最后依据解空间的相图,来直观说明结论。     

齐家油田边底水油藏利用水平井提高采收率试验研究

本文针对边底水发育的齐家油田高含水期剩余油分布复杂、直井开发底水锥进较快的实际,加强剩余油分布规律认识,通过油藏数值模拟和计算边底水油藏水驱前缘,搞清了底水锥进和边水舌进状况,提出了水平井挖潜零散剩余油治理对策。     

从旅游业的发展探讨高校旅游英语专业课程体系的设置

课程设置是一个专业建设的基石,课程设置是否科学、合理直接关系到该专业培养出来的学生能否很好地满足社会和企业的需求。随着我国旅游业的迅猛发展,尤其是欧美市场的开放,我国出入境旅游业务的大幅增加,对旅游英语专业的人才需求不断扩大。如何设置课程、培养优秀的旅游涉外人才,这是旅游英语专业建设中尤为重要的一个问题。     

National culture and the revenue-expense matching

Prior studies on the link between country-level cultural aspects and firms' arbitrary accounting practices are scant, and they show mixed results. To gain more insight about the impact of national culture on earnings characteristics, we exploit the matching concept between revenues and expenses, which well reflects managerial estimation and discretion in earnings quality. Using a large sample of 57 countries over the period 1989–2012, we find that (1) the economic association between revenues and expenses becomes stronger in firms from collectivistic and high uncertainty-avoidant countries, (2) the impact of these dimensions of national culture on the matching is more salient for firms from countries characterized by a higher level of accrual accounting, a greater proportion of special-items, and limited openness, and (3) the cultural impact on matching is mainly driven by the correlation between revenue and discretionary expense (i.e., selling, general, and administrative expense). These findings are consistent with the view that national culture plays an informal governance role to influence firms' discretionary accounting choices.     

Grabbing hand or financial constraint mitigation effect? A reexamination of the relationship between institutional development and cash holdings

This study reexamines the impact of institutional development on corporate cash holdings. Our findings confirm that institutional development has a negative effect on corporate cash holdings, which may be partially explained by the financial constraint mitigation effect of institutional development. Our empirical evidence also shows that the corruption index, used as a proxy for the grabbing hand effect, does not mediate the negative effect of institutional development on corporate cash holdings. Furthermore, the impact of institutional development on corporate cash holdings is not significant for large firms and state-owned enterprises. These results are robust to different measures of cash holdings.     

Cohabitation before marriage: do prior alliances enhance post-merger performance?

Review of Quantitative Finance and Accounting - We investigate the impact of prior alliance relationships on subsequent mergers between partner firms. We argue that an acquirer’s prior...     

基于交易三阶段的电子商务卖家信用评价模型研究

基于电子商务交易整体流程,分别总结电子商务交易前、交易中、交易后三阶段信用评价影响因素,利用因子分析法提取各阶段信用评价因子以及相应权重,得到基于交易三阶段的电子商务信用评价模型。通过代入案例数值将得到的电子商务信用评价模型与现有电子商务购物平台信用评价模型进行对比分析,其结果证明基于交易三阶段的电子商务信用评价模型更具有真实性及区分度,信用值计算方法更全面,对于现有电子商务信用评价方法的改进方面有一定的参考价值。     

Expected termination times of progressively Type-I censored step-stress accelerated life tests under continuous and interval inspections

A step-stress accelerated life test is a special life test where test units are subjected to higher stress levels than normal operating conditions so that the information on the lifetime parameters of a test unit can be obtained more quickly in a shorter period of time. Also, progressive Type-I censoring is a generalized form of time censoring where functional test units are withdrawn successively from the life test at some prefixed nonterminal time points. Despite its flexibility and efficient utilization of the available resources, progressively censored sampling has not gained much popularity due to its analytical complexity compared to the conventional censoring schemes. In particular, understanding the mean completion time of a life test is of great practical interest in order to design and manage the life test optimally under frequent budgetary and time constraints. In this work, the expected termination time of a general k-level step-stress accelerated life test under progressive Type-I censoring is derived using a recursive relationship of the stochastic termination time based on the conditional block independence. To be comprehensive, two different modes of failure inspections are considered: continuous inspection, where the exact failure times are observed, and interval inspection, where the exact failure times are not available but only the number of failures that occurred.