变压器绕组温升试验及其不确定度分析

本文介绍了变压器正常加载时的温升试验过程和相关事项，并对试验数据进行变压器温升的不确定度分析。     

Incentives to move up: Effects of pay gaps between levels on employee performance

Employees of a certain rank are motivated by the pay gap between them and the levels above (upward comparison), and the pay gap between them and the levels below (downward comparison). In some cases, employees face multiple upward comparisons such as immediate and subsequent upward comparisons. We hypothesise that upward comparison matters more than downward comparison, and in the case of multiple upward comparisons, the immediate one matters more than the subsequent ones. We also hypothesise that the pay gap effect resulting from the upward/downward comparison ought to be non‐linear in that performance increases with pay gap size at a decreasing rate. The results from two empirical studies, namely, a longitudinal field study and a laboratory experiment, largely support our hypotheses.     

不同技术密度部门工业智能化的就业效应——来自中国制造业的证据

本文通过引入智能化资本重构任务模型,刻画不同技术密度部门中工业智能化升级对就业人数变动的影响机理,利用省级面板数据检验智能化升级对高、低技术密度部门就业的净影响效应,同时结合企业面板数据验证了智能化就业效应的传导渠道.研究表明:在中国当前发展阶段的高、低技术密度部门工业智能化升级都能够显著促进就业增加,且高技术密度部门的就业增加效应要明显高于低技术密度部门;在低技术密度部门工业智能化升级能够激发其利用技术扩散,而在高技术密度部门则倾向于通过生产规模扩张渠道,促进部门内部不同规模的就业增加;智能化升级的正向就业效应在非国有控股企业和东部地区企业中最为突出.     

Tourism agglomeration and urbanization: empirical evidence from China

Tourism-driven urbanization presents a new way of exploring the construction of a new-type of urbanization. Consequently, the relationship between urbanization and the frequent agglomeration of tourism activities has attracted much research attention in recent years. This paper empirically investigates the influence of tourism agglomeration on urbanization using China’s provincial panel data for years 1999–2012. A panel data model with a fixed effect model and a two-step system generalized method of moments estimation is constructed to explore that influence. Results show that tourism agglomeration positively influences urbanization, and there exists a U-shaped relationship between these two variables. After capturing the dynamic nature of urbanization, we estimate the long-term tourism agglomeration elasticity in China as 0.4566. This paper provides theoretical and practical implications on urbanization of China in view of tourism agglomeration.     

MA公司物流成本的会计核算探析

以MA公司为例，对MA公司会计核算现状进行了探讨，当前MA公司物流成本会计核算内容、核算科目设置、核算信息管理等还存在诸多缺陷，制约了MA公司对物流成本的科学管理，也在一定程度上影响了MA公司的发展，从MA公司物流成本的会计核算内容丰富、会计核算科目及账户设置、会计核算的信息管理等角度提出了对策建议。     

小麦面筋含量测定影响因素分析

面筋含量是影响小麦和小麦粉品质的重要因素,面筋吸水率是小麦储存品质的重要指标。本文对小麦面筋含量测定中的关键步骤和重点环节进行了分析,探讨不同因素对试验结果造成的影响及应注意的事项,以期为各基层试验人员提供借鉴,为未来标准的修订提供参考。     

When Auditors Say ‘No,’ Does the Market Listen?

Previous research on whether the market responds to auditors’ opinions has provided mixed results. We revisit this issue in China, where individual investors who are more likely to neglect value-relevant information dominate the stock market. In addition to going concern opinions (GCOs), China permits modified audit opinions (MAOs) on violations of accounting standards or disclosure rules (GAAP/DISC MAOs), providing an opportunity not available in the literature to enrich the study of audit-opinion pricing. We find that, ceteris paribus, MAO recipients underperform in the future and have a higher incidence of adverse outcomes such as misreporting and stock delisting, and the market reacts negatively to MAOs during the short window around MAO disclosure. Importantly, MAO disclosure is not followed by negative long-term stock returns, suggesting stock price adjustments to MAOs are speedy and unbiased. These findings hold for both GCOs and GAAP/DISC MAOs. Together, our findings support the informativeness of audit opinions and cast doubt on the argument that investors inefficiently price audit opinions due to information-processing bias.     

Debt Covenant Restriction,Financial Misreporting,and Auditor Monitoring*

Theory suggests that financial report-based debt covenants engender incentives for the manager to relax covenant constraints through accounting choices in order to avoid costly covenant violations. Prior studies directly testing this hypothesis in the context of financial misreporting fail to find consistent evidence. Using a more refined measure of debt covenant restriction, we find that debt covenant restriction is positively associated with the probability of financial statement misstatements. This positive association is driven by performance covenants rather than capital covenants and is more consistent with the manager striving to avoid a “false-positive” violation than to delay the violation. Our results also imply that managers resort to both income-increasing and non–income-increasing misreporting to relieve covenant constraints and rely more on the latter when faced with greater earnings management constraints. Additionally, the auditor charges higher audit fees to firms with more binding covenants even outside the violation state, and audit fees increase with constraints relative to both performance and capital covenants, reflecting greater financial reporting risk and bankruptcy risk, respectively. Within capital covenants, we find some evidence of even higher audit fees for tighter intangible-inclusive versus intangible-exclusive capital covenants. Lastly, our evidence suggests that the positive association between covenant constraints and misreporting is attenuated when the auditor has more experience with debt covenants, has greater bargaining power over the client, or faces greater litigation risk.     

HAZOP在地下非煤矿山人员伤亡事故中的应用探讨

危险与可操作性研究(HAZOP)能够在化工企业成功运用,同样也可以在矿业工程领域得到很好的应用。HAZOP在非煤地下矿山人员伤亡事故中的应用,通过对事故发生、初期事故处理、撤离工作区、撤离矿井四个节点的分析,找出井下人员伤亡事故的原因并加以控制。