Short-Term Financing of Economic Order Quantity （EOQ） Inventory Model With Probabilistic Quality

In this paper, the classical economic order quantity （EOQ） inventory model assumption that all items of a certain product received from a supplier are of perfect quality is relaxed. Another basic assumption that the payment for the items is made at the beginning of the inventory cycle when they are received is also eased. We consider an inventory situation where items received from the supplier are of two types of quality, perfect and imperfect, and a short deferral in payment is allowed. The split between perfect and imperfect quality items is assumed to follow a known probability distribution. Both qualities of items have continuous demands, and items of imperfect quality are sold at a discount. A mathematical model is developed using the net present value of all cash flows involved in the inventory cycle. A numerical method for obtaining the optimal order quantity is presented, and the impact of the short-term financing is analyzed. An example is presented to validate the equations and illustrate the results.     

中国癌症防控策略细则研究献策

种种科学数据显示,癌症已成中国大众首要死因,而且有加重趋势,要想把中国癌症导致大众健康严重损害现象得到控制,必须有一套中国癌症防控策略细则,我们你都知道,80％的肿瘤与环境因素有关,面对中国目前环境污染严重。食品质量安全事件不断发生,病毒性肝炎发病率居高不下,中国是吸烟和饮酒大国。……,等等都与癌症发生有密切关系,笔者作为医务工作者,面对中国癌症的恶劣现象和事态,禁不住研究提出一套中国癌症防控策略细则,早日降低中国癌症的恶劣现象和事态,使中国癌症尽早得以控制,为大众健康和国家可持续发展贡献力量。本文提出环境污染防控策略细则;病毒性肝炎及其它慢性感染防控策略细则;吸烟的防控策略细则;饮酒的防控策略细则;食品质量安全防控策略细则;饮食结构不合理的防控策略细则及论‘癌症发病率上升的主因是人口老龄化’观点的错误性,很明显,上述癌症防控系列策略细则,若切实被国家实施,定能防空相关致癌和致病的风险。国家和地方,特别是食品卫生部门,应立即联合同时发布命令。保障上述癌症防控系列策略细则切实被实施,如果是这样,中国癌症的防控就很容易成功,当然。中国癌症的防控成功的经验和上述防控系列策略细则,对其他疾病的防控也有利。定能被国际社会和其他国家参考利用,共享癌症防控成功的健康地球。     

影响邮政函件业务发展的关键因素分析——以成都市为例

函件业务是中国邮政的立业之本,文章以成都市为例,收集了2006-2010年的多方面的数据,利用灰色关联度分析对数据进行处理,找出函件业务的影响因素,制定发展战略,促进函件业务的发展,从而带动邮政的发展。     

The effect of non-recurring items on analysts’ earnings forecasts

This article discusses the effects of non-recurring profits and losses on statement users’ decision-making processes from the perspective of securities analysts. We examine the relationship between analysts’ forecast revisions and firms’ non-recurring earnings. We find that 1) non-recurring gains and losses can influence analysts’ earnings forecast revision; 2) compared with non-recurring items resulting from policy changes, analysts are more concerned about those attributed to changes in business scope; 3) if listed companies use non-recurring items to turn losses into gains during earnings management, it will weaken the effects of non-recurring items on analysts’ earnings forecast revision. The results suggest that non-recurring items that result from changes in business scope incorporate information that users need for the future operation of the business. This article verifies the information relevance of non-recurring items and provides evidence for the necessity of non-recurring item disclosure.     

Direct and substitution effects of regulations impacting the scope for classification shifting

We exploit two historic changes to Australian accounting standards to examine the direct and substitution effects of regulations impacting the scope for classification shifting. First, we consider whether reforms to the standard prescribing the format of the income statement (AASB 1018) introduced during 2001/02 reduced the extent to which core expenses were opportunistically misclassified as ‘abnormal’ in an attempt to boost ‘core earnings’ (the ‘direct effect’), and whether any reduction in classification shifting behavior induced greater use of accrual-based earnings management (the ‘substitution effect’). We then examine the impact of the introduction of AASB 101 in 2005, which effectively reversed the constraints on classification shifting introduced in 2001/02. We find that classification shifting using abnormal items was significantly reduced following the 2001/02 reform. However, this reform also appears to have induced an increased use of accruals management to manipulate core earnings, thus potentially impairing earnings quality. We find some weak evidence of an increase in classification shifting behavior following the adoption of AASB 101, but no evidence of any substitution effects involving accrual-based earnings management.     

高校建设项目跟踪审计研究

高校的建设工程项目具有周期长、投资大、技术复杂、控制环节多、专业性强等特点,高校审计部门的工作人员面临着如何为学校控制和节约建设项目的成本。经过几年的理论研究和实践探索,跟踪审计这种新的审计模式逐渐在工程项目审计中推广开来。     

任意信息速率的GMSK信号调制解调方法

高斯滤波最小频移键控（Gaussian Filtered Minimum Shift Keying,GMSK）具有较好的旁瓣衰减性能和恒包络特性,适用于航天通信领域,其通信信息速率可以任意设置无疑能够拓宽其应用范围。但因为GMSK调制采用的高斯滤波器的特性与信号的3 dB带宽、符号的持续时间有关,所以信息速率的任意性增加了GMSK调制与解调的复杂性。在利用Laurent分解法分析任意信息速率下GMSK信号调制、解调原理的基础上,提出了基于Cordic算法与查表法相结合的调制方法,以及基于改进的分组式Viterbi算法的解调方法。通过Matlab对提出的方法进行了仿真验证并利用FPGA硬件平台实现该算法,最后使用误码仪测试了信号的传输特性。实验结果表明,该方法可以实现任意信息速率的GMSK调制与解调,具有一定的工程应用价值。     

《油藏工程》试题库管理系统的研制和开发

利用VISUAL BASIC语言，在WINDOWS环境下开发的能够对《油藏工程》试题图文进行统一管理的试题加系统，同时兼备复习、考查、出卷、自测及统计等功能。它具有功能全面，选题随机性强，成卷速度快，操作灵活方便，通用性强的特点，并适应于任意学科试题库的管理，对提高教学质量有着重要的实际意义与推广价值。     

加入WTO对我国建筑业的一些影响

面对加入世贸组织的前景，分析我国建筑业与国外的差距，认为主要差距存在于工程管理方面，这种差距又突出表现在工程的成本意识，赢利途径、动态监控以及复合型人才、现代企业制度和接轨环境等重点上。并从组建强有力的项目管理班子，了解掌握FIDIC合同条款，学会工程项目风险管理，掌握国外项目管理软件的应用，学会按国际惯例解决项目承包中的争议问题等5个方面论述了我国建筑企业面对“入世”应采取的相应对策。     

Disagreement over the persistence of earnings components: evidence on the properties of management-specific adjustments to GAAP earnings

We examine disagreement between management and Thomson Datastream over the persistence of earnings components. Using income statement and footnote disclosures, we identify the source and properties of disputed items. Disagreements typically reflect opaque reporting practices (for example, in the case of transitory operating items) and restrictive classification rules (for example, in the case of discontinued operations). Incremental and relative value relevance tests suggest that the majority of management-specific adjustments reflect appropriate classification of earnings components by insiders. Nevertheless, evidence consistent with strategic disclosure does emerge for a subset of management adjustments.