卫星稀疏信道中频谱空穴的新型检测算法

面对宽带移动卫星通信中信道占用呈现的稀疏状态和时而存在的稀疏干扰,以低速率采样和运算是简化设备的必要途径。针对宽带频谱范围内稀疏信道信号和干扰信号的检测,提出了一种用于直接估计频谱空穴的压缩采样算法,以低速率对信号进行采样,通过相关向量机进行迭代优化,给出检测估计值。该算法基于最大似然贝叶斯估计,具有良好的抗噪性能,同时能够降低设备复杂度。仿真结果表明,其抗噪性能明显好于CVX方法而略逊于理想情况,而前端随机序列的相关性是影响检测性能的重要因素。     

企业的利润结构与可持续增长 ——基于A股竞争性上市公司的经验证据

企业的可持续增长是社会经济可持续发展的基础,企业的可持续性增长能力与利润总额和利润构成密切相关.在新企业会计准则下,利润总额由核心利润、资产减值损失、公允价值变动损益、投资损益、营业外收支净额等五个部分构成,利润总额不同构成部分的来源不一样,稳定性和持久性也不一样.实证研究发现,盈利对企业增长的可持续性具有正面影响,利润总额的不同构成部分会对企业增长的可持续产生不同影响,利润结构可以提供有关企业可持续增长的增量信息,新企业会计准则下利润表项目的调整变化提高了利润表的信息含量.     

认知无线电研究综述

本文论证了功利导向的市场化改革不是万能的,至少不适合科研领域。科研的根本动力是人对科学问题的兴趣,而功利化冲淡人对科学的兴趣,使人分心、浮躁和思想不自由,因而不是科研的动力;而是科研的阻力。科学产品具有自然垄断性、公共性、外部性和信息不完全性,因而容易使市场失效。在此基础上,文章还分析了中国科学的进步远不如经济的增长的一个主要原因是中国人的实用主义和功利主义的价值观。     

The Case for Accounting Education Research

Pressures on the unit of resources within higher education are noted and the possible implications for assessment practice considered. There is a tension between low-cost and high-quality assessments, yet assessment appears to drive the students' agenda and requires careful thought if the programme design is to lead to high-quality learning outcomes. A theoretical framework is presented with the purpose of developing an assessment strategy which will enhance the quality of learning by the student. A case study of an introductory accounting module is described and issues of teaching, learning and assessment are explored. A message of hope is signalled; it may be possible to foster deep learning through assessments which engage the student actively with the subject, despite the apparent constraints acting upon academics.     

新冠疫情下企业商誉减值及减值信息披露问题探究——以力源信息为例

以2020年新冠疫情下爆出重大商誉减值的力源信息为企业案例,通过分析其巨额商誉减值的深层原因及该上市公司在处理时存在的信息披露问题,研究新冠疫情下上市公司出现的商誉减值及信息披露。研究发现:我国上市公司会有商誉估值泡沫放大、盈余管理可能性上升、信息披露更具复杂性以及资本市场股票环境不稳定4个问题。最后,针对会计准则修订、外部审计、上市公司内控三方面,提出了添加商誉摊销减值方式、限制商誉规模、审计联系企业行业特征、加强上市公司内部控制的建议。     

The impact of affective and cognitive antecedents on negative word-of-mouth intentions

Negative word-of-mouth (WOM), defined as derogatory information disseminated from person to person and aimed at defaming a product, highlighting a product complaint, and/or highlighting unsatisfactory service experiences, influences consumer behavior and can harm a company’s image. The present study was conducted to ascertain the impact of affective antecedents (negative emotions) and cognitive antecedents (distrust) in the intent of negative WOM. A proposed theoretical model was employed to analyze the effect that perceived injustice had on negative WOM and how this effect was mediated by emotional and cognitive aspects. The research was a pre-experimental design – one treatment leading to one observation – with 252 students. Through an OLS regression and mediation analyses, we found an indirect link between perceived injustice and negative WOM intent, which was mediated by negative emotions and distrust. Contributing to the field of marketing studies, this paper fills an investigative gap regarding affective and cognitive antecedents as mediators of negative WOM. The results suggest that marketing managers should create mechanisms to allow consumers to express their negative emotions and rebuild their trust in order to avoid the spread of negative WOM.     

资产减值与会计盈余可比性

本文探讨了资产减值与会计盈余可比性的关系,发现会计盈余受资产减值的影响越大,其与同行业其他企业的可比性就越差。进一步的分析显示,资产减值所涉及的稳健性原则和盈余管理行为是导致企业间会计信息不可比的主要原因所在。这表明,企业会根据各自的报告动机以不同的标准执行同一资产减值准则,仅仅依靠会计准则的趋同难以完全达到会计信息的可比性目标。 IASB若以全球会计信息可比为目标,则应谨慎拓展资产减值会计。