The effect of a potential borrower's reporting reputation and financial condition on commercial loan officers' estimates of forecast bias and subsequent loan recommendations

This paper investigates whether a potential borrower's reporting reputation and financial condition affect commercial loan officers' loan judgments and recommendations after receiving an earnings forecast that predicts improved financial performance. The results suggest that the earnings forecast is perceived as more credible in the presence of (1) a reputation for objective reporting, and (2) strong financial condition. Also, a reputation for objective reporting allowed the borrower to more credibly convey the expected improvement in performance when financial condition was weak. However, while financial condition predictably affects loan recommendations (likelihood of granting the loan, interest rate), reporting reputation does not. While we find that commercial loan officers discount forecasts under similar circumstances as stock analysts, results suggest that the consequences of developing a reputation for aggressive reporting (e.g., aggressive selection of accounting methods and estimates within GAAP) may be greater in a stock valuation setting (prior research documents lower stock prices) than in a loan setting.     

大唐克旗#3机组电气整套启动试验危险点分析

发电机组的电气整套试验是一种综合性试验,主要包括发变组短路试验、发变组空载试验、励磁系统试验、同期系统试验等试验项目。在整个电气整套试验的过程中,该机组存在着一些可能导致机组试验失败和人身设备安全的危险点,通过对这些危险点的分析处理,可以为其他试运机组出现同类现象提供借鉴和参考。     

汽车扭簧疲劳试验机的设计

针对汽车扭簧疲劳断裂特点,设计了一种基于曲柄摇杆机构的扭簧耐久测试机;采用PLC编程,在扭簧耐久测试中对其进行控制和计数。测试数据表明该机器设计结构简单,操作方便,运行可靠,测试结果合理。     

检测环境对路面弯沉检测结果的影响

路面弯沉是路面及路基结构整体强度和刚度的直观反应,是工程整体强度质量的重要检测指标。因此,了解路面湾沉的变化规律,正确测试路面弯沉值,对于正确评价路面质量有着极其重要的意义。     

物资质量检验在物资流通中的作用

现代社会经济活动中，社会分工越来越细微，作为流通领域中的一个重要环节，物流正发挥着越来越重要的作用，同时，也对物流工作中的物资质量检验提出了更高的要求，做好物资质量检验不仅仅对物流管理至关重要，而且关系到社会经济的健康发展。     

浅议高校公共基础课程考试制度

近年来,教考分离制度作为高校考试工作改革,得到广泛实施。本文分析卷面考试两种制度的优势,阐述了教考分离制度更有利于实现高校考试功能,也指出弊端和实施注意点,对当前教考分离工作的实施具有一定的借鉴作用。     

X射线管道爬行器检测质量控制

论述了油气输送管线对接环焊缝射线检测质量控制的重要性，提出了X射线管道爬行器的检测质量控制要点和控制措施，包括射线检测资格认定、材料管理、设备管理、检测工艺规范的制定、检测过程控制等内容。     

Import Diversion under European Antidumping Policy

This paper studies empirically the effects of European antidumping cases on trade diversion from importers named in an antidumping investigation, to countries not named in the investigation. For this purpose we use a unique data set at the 8-digit product level. The amount of import diversion can be regarded as an indication of the effectiveness of antidumping policy. We find that trade diversion in the European Union caused by antidumping actions—in contrast to the United States—is limited, suggesting that the European Union's antidumping policy is more effective in keeping imports out. This result holds even after controlling for selection bias in the antidumping investigation procedure. A number of explanations for this difference in trade diversion as a result of antidumping policy between the European Union and United States are formulated.     

钻井液用聚合物降滤失剂产品质量现状分析

调查分析了中原油田钻井液用合成聚合物降滤失剂产品的应用现状．提出了目前产品质量及检验标准中存在的问题，通过现场及室内实验研究，提出了解决问题的方法及建议。