Empirical Test for Earnings Management of Top Managers＇ Change in Listed Companies

Top managers play a significant role on business decision in listed companies. The frequency of top managers＇ change is rather high all along. Whether those listed companies which top managers changed can really improve performances？ In this paper, we will discuss whether listed companies improve the financial index through earning management and give some advice on top managers＇ change in listed companies in China.     

基于电阻阵的红外图像实时生成和显示系统

对基于MOS电阻阵列红外图像转换器的红外图像实时生成和显示系统的实现进行了重点论述。根据红外图像仿真原理对典型目标建模,并利用openGL和开发的图像转换等软件,完成目标动态图像数据序列的计算机生成;论述了基于128×128电阻阵列的红外图像数据处理与驱动控制技术,实现了目标动态红外亮度图像向目标动态灰度图像的转换,并利用驱动控制系统以200Hz的帧频速度驱动MOS电阻阵实时生成目标动态红外图像。该系统已在红外成像目标仿真中得到应用。     

New Develoopment of the Basic Theory of Extenics

In this paper,the new development of three basic theories of Extenics,incluing basic-element theory,extension set theory and extension logic theory ,has been introduced.And the new theoretical frame of Extenics has also been set forth.     

异性作家笔下的家庭女教师形象比较

夏洛蒂·勃朗特与萨克雷分别塑造了家庭女教师形象 :简·爱与利蓓加。这两个人物形象同中有异 :她们所处的时代 ,社会出身 ,人生道路大致相同 ,但在褒贬色彩和形象内涵方面有着明显的不同。这种差异性则主要是由于创造形象的作家萨克雷与夏洛蒂·勃郎特性别不同造成的。作家性别的不同会对女性形象的塑造产生重要影响。     

具有sn-网的空间

证明了具有σ—点有限sn—网及σ—局部可数sn—网的空间可刻划为度量空间在某些确定映射下的象.     

Supercritical Fluid Carbon Dioxide in the Extraction of Lanolin and Its Alcohol

The use of supercritical fluid carbon dioxide (SF-CO_2) in extraction of lanolin and its alcohol issuperior to the conventional solvent extractionmethod. Its distinctive advantages include highextractive ratio, nontoxic and nonflammablesolvents, and minimal by-product pollution. The     

Research on Tracing Evaluation System in Virtual Enterprise Based on Neural Network

The tracing evaluation index system was designed to be used in virtual enterprise and established neural network trace evaluation model. As a result, it was more simple and nicer than the traditional method, so it had wider application foreground.     

VSAT系统改进冲突分解算法研究

文章提出一种新的改进隔离型随机N叉树形冲突分解算法,对VSAT随机接入多址接入系统中冲突分解进行了研究。给出了冲突信息分组分解所需平均时隙数和系统吞吐量的解析式,进一步给出了信息分组冲突分解的实验值。     

编队协同对地攻防对抗多级动态决策方法研究

针对编队协同对地攻击的攻防对抗系统的强对抗性、多目标性和多层次性,运用军事对抗的动态状态空间模型,建立了主从递阶互动决策模型——Nash-Stackelberg-Nash决策模型,重点解决军事对抗中寻求多级动态决策的联合最优策略问题。仿真结果表明,该决策模型应用于编队协同对地攻防对抗决策系统,良好的解决了两级对抗动态决策问题,并达到了较好的作战效果,能够为作战对抗提供有力的战场分析依据。     

浅谈饭店"环境入世"

环境恶化，生态平衡破坏，使对可持续发展的研究愈来愈重要．通过对饭店经营观念的转变。创建绿色饭店环境成本和效益的分析，提出实现饭店可持续发展的途径．