This paper examines how accruals affect the accounting conservatism in each firm life cycle stage.
本文探讨了企业生命周期、应计特征和会计稳健性之间的相互关系。
We study the response computation of a viscous damping bilinear hysterectic vibration isolation system in which the memoriless restoration force contains cubic nonlinear displacement.
研究了一类无记忆恢复力中含有位移三次非线性的粘性阻尼双线性滞迟隔振系统的响应计算问题,提出了一种Fourier级数展开法与系统处于特殊点时的运动方程相结合的近似解法,并与采用数值积分求解结果进行对比分析,表明该方法可靠、编程简单,具有较好的工程实用性。
In the paper,by using Fourier Series,basic harmonic balancing approximation and optimum numerical iterration,the response computation of a two-degrees-of-freedom dry friction damped vibration absorber system with velocith-dependent variable coefficient of sliding friction under harmonic excitation is discussed.
研究了两自由度滑动摩擦系数随相对速度变化的干摩擦吸振系统简谐激励响应计算问题 ,提出了最优化处理方法 ,并推导了相应的迭代方程。
In the paper,by using equivalent linearization technique,the response computation of a single_degree_of_freedom dry friction damped system with velocity_dependent variable coefficient of sliding friction under harmonic excitation is discussed.
研究了单自由度滑动摩擦系数随相对速度变化的干摩擦振动系统简谐激励响应计算问题 ,提出了等效线性化处理方法 ,并推导了相应的频响方程。
Solving Supply Planning Problem under Uncertain Demands;
求解不确定需求的供应计划问题
Taking Xiaowan hydroelectric project as an example,the paper discusses the developing process of materials planning and dispatching MIS and DSS in a large-scale hydroelectric project and focuses on material supply planning and three-hierarchy model and algorithm of material dispatching.
以小湾工程为例,论述了大型水电工程物资调运管理信息与决策支持系统研究与开发过程,重点讨论了物资供应计划采购与调度的三级节点模型,并给出了具体算法。
The reversal property of abnormal accruals and the market valuation of earnings surprise;
超额应计项目的反转特征与盈余变化的市场价值评估
Reversal Property of Abnormal Accruals and Market Valuation;
超额应计项目的反转特征与市场价值评估
Research on the Information Content of Total Accruals and Cash Flow from Operations;
总应计项目与营业活动现金流量信息内涵之研究