Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Years

We commemorate the 50th anniversary of Ball and Brown [1968] by chronicling its impact on capital market research in accounting. We trace the evolution of various research paths that post–Ball and Brown [1968] researchers took as they sought to build on the foundation laid by Ball and Brown [1968] to create a body of research on the usefulness, timeliness, and other properties of accounting numbers. We discuss how those paths often link back to the groundwork laid and questions originally posed in Ball and Brown [1968].     

Crowdsourcing-based semantic relation recognition for natural language questions over RDF data

ABSTRACT

Natural language query systems over RDF data need to rely on the semantic relations in query. First, we propose the new crowdsourcing model that used to produce semantic relations dataset. The model not only inherits completeness of the iterative model and accuracy of the parallel model, but also saves human resources. Second, we mine the rules of semantic relation recognition from the correlations between dependency structures and semantic relations. Third, we propose an algorithm of semantic relation recognition for natural language query over RDF data, and experiments demonstrate that it can recognize more semantic relations than existing methods.     

钱塘江景观与文化关系初析

我国进入经济高速发展期后,人们在防洪抗旱得到安全保障、开发资源和治理江道等对河流的基本需求得到满足后,逐渐重视河流的景观和生态功能.从分析研究钱塘江下游河流景观特征、地理水文及人类活动对形成丰富多彩的景观的作用,以及一些以钱塘江为吟颂对象的诗词出发,初步探讨钱塘江景观多样性对人的性格、文学家风格的影响,最后从景观角度探讨河流治理的一些原则.     

有植被的河道水流紊动特性模型试验研究

通过物理模型试验,研究了有植被的河道水流紊动特性.试验结果表明,在复式断面河道滩地种植柔性植被后,滩地糙率增大,水流紊动更为剧烈,河道水流紊动强度峰值由原先的滩槽交界区转移到滩地区.滩地的水流紊动强度沿程递减;滩槽交界区的水流紊动强度沿程不断增大;主槽的水流紊动强度主要与床面糙率有关,滩地植被影响了滩地水流的归槽时间,使主槽水流流速沿程增大.     

弯曲性分叉河道中污染物扩散性的初步研究

弯曲性分叉河道中水流特征复杂,对污染物扩散有很大影响。为了定量分析其水流特征对污染物扩散的影响,采用有限元方法求解弯曲性分叉河道中的污染物扩散数学模型,研究其中污染物扩散的状况。主要针对河道回流、绕流对污染物扩散的影响进行了详细数值模拟计算,并分别给出了可视化结果及平均的扩散距离。计算结果表明:边界层稍微减弱污染物的扩散,弯道分离使污染物扩散呈现多向扩散,而回流和绕流尾迹区使污染物很难扩散,从而有利于泄漏污染物的收集和集中治理。     

新安江流域安徽省地区水环境状况分析

统计分析流域内点源污染、面源污染产生量与污染物入河量的调查监测数据,结果表明:安徽省辖新安江流域点源入河系数约为面源入河系数2~3倍,点源污染是流域内主要污染来源,但面源污染的作用不容忽视,尤其是总磷,有近2/3来自面源,相对省辖淮河、长江两流域来说,面源污染贡献率明显增大。指出流域污染防治必须综合考虑点、面源污染两个方面;在点源污染不太严重的情况下,对面源污染的治理必须引起足够的重视,才能取得实效。     

应用改进BP网络对潼关高程的预测

作者在分析了影响汛前和汛后潼关高程变化值的因素的基础上，利用改进BP网络模型对非特征汛期和汛期潼关高程的变化值进行了计算。计算中不采用潼关的绝对高程，而用高程的变化量作为网络的较出物正量，从而减少计算误差，同时又能客观地考虑各影响因子的作用。改进后的BP模型学习时间短，精度满足要求。用该模型计算的潼关高程变化趋势与实际水库调度运行中的高程基本吻合。     

辽河防洪应急工程中的加筋粉细砂筑坝技术

加筋粉细砂筑坝是一门新兴技术,通过在辽河防洪应急工程右岸李家堡段应用表明,该项技术在技术上是可行的、在经济上是合理的。本文介绍了该技术在辽河防洪应急工程右岸李家堡段的应用。     

Expanding the analytical potential of channel locational probability maps using cellular statistics

The planimetric shifts in channel location of large alluvial rivers are a critical component in the creation of diverse structures and functions in riverine habitats. Engineered management schemes must also compensate for this type of channel change to protect resources and maintain navigation channels. The stability of the Lower Mississippi River channel was assessed through an analysis of historical records of channel position produced and archived by the United States Army Corps of Engineers. Channel location was recorded for the years 1765, 1820, 1881, 1915, 1930, 1937, 1960 and 1970. Channel stability was measured by two introduced metrics on a cell‐by‐cell basis: (1) the standard deviation of Euclidean distance to a channel cell for the entire period of record, and (2) the rate of Euclidean distance change between years in the period of record. At a coarse spatial scale, channel instability increased in the downstream direction. The variability of channel stability also increased in the downstream direction. Analysis of this variability identified alternating areas of high and low stability occurring with greater frequency as distance downstream increased. These findings are validated by past studies of channel stability along the Lower Mississippi River. As a result, the proposed metrics provide a consistent, quantitative, efficient and cost‐effective means of identifying areas of channel instability at several spatial scales. Copyright © 2006 John Wiley & Sons, Ltd.     

Quantifying and characterizing contemporary riparian sedimentation

Fluvial processes of erosion, sediment transport and deposition determine the changing form and sedimentary structure of naturally adjusting riparian zones. Riparian sediment storage has both scientific and management importance in relation to: (i) the quantities of sediment that are involved; (ii) the quality of the sediment; and (iii) the dispersal of biological materials, notably the vegetation propagules that are transported and deposited in association with the sediment. After discussing the significance of riparian sedimentation processes, this paper reviews methods for quantifying contemporary sediment deposition within water bodies and their margins. Methods for investigating contemporary riparian sedimentation are given particular emphasis, and the extent to which different methods provide comparable estimates and have been used to support the analysis of different physical and chemical properties of the sediment are outlined. The importance of the following are stressed: (i) selecting a sampling method that is suited to the sedimentation environment; (ii) incorporating careful cross‐calibration if measurements from different methods are to be combined; and (iii) replicating measurements to give more robust estimates if small traps are employed. It is concluded that artificial turf mats provide a useful design of sediment trap across a range of environmental conditions because: (i) their surface roughness reduces problems of sediment removal by flood waters or rainfall; (ii) their pliability permits installation on irregular surfaces; (iii) they can be securely attached to the ground with metal pins to resist high shear stresses from river flows; (iv) they are robust and light and so easily manipulated in the field and laboratory; (v) it is possible to fully recover the deposited sediment to accurately determine the amount of sediment deposited and to support a range of other analyses. Results are presented to illustrate how artificial turf mats can be used to estimate the quantity and quality of deposited sediment and to explore the associated deposition of viable seeds. This provides one example of the important hydroecological role of riparian sedimentation processes and of the potential for the development of innovative, interdisciplinary research on riparian sediment dynamics. Copyright © 2003 John Wiley & Sons, Ltd.