An empirical analysis on built-in bias factors of financial accounting system

Existing system that measures corporate performance is in actual the financial accounting system. However, it is not so designed as to measure an objective corporate performance since it involves some allocation procedures which cannot be limited to only one. By allowing the management to select an accounting policy or method from a set of options, financal accounting system resultantly allows to select an amount of profit from a range of profit amounts which could be computed. These facts introduce some biases into corporate performance measured by the financial accounting system compared with objective corporate performance. The study aims to investigate the actual effects of bias factors built in the financial accounting system empirically using 1,014 Japanese firms' financial data. Through sequential improvements using a heuristic approach a useful method of empirical analysis was found. Results of analysis indicates that nine bias factors out of eleven are actually effective with statistical significance. They are recommended to be categorized into two groups.     

动态测井曲线公式计算器的研究设计

在编译的语言环境中写出一个数学表达式字符串，不用编写代码解释程序，巧妙地应用嵌入式语言，由它动态解释并执行这个表达式进行求值。并设计解决了不同语言变量值的相互引用及文本编辑框之当前光标处输入内容的难题。     

内置式网管技术

阐述了“以网管网”的“TMN网管”向“内置式网管”进化的走势,说明了“TINA网管”正是融入通信网内部的“内置式网管”,因而在结构上不再需要分立的TMN.     

片上三角波信号发生器实现方法

针对混合信号电路内建自测试(BIST)结构中信号发生器的设计问题,本文提出了一种基于码密度直方图法测量模-数转换器性能的片上模拟三角波信号发生器的实现方法。该信号发生器由两个恒流源、电容和反馈控制电路组成,其中恒流源采用自偏压的Widlar电流源实现。实验结果表明,该信号发生器所生成的三角波信号不仅斜波部分具有良好的性线,而且其频率和幅值均可调。另外,该信号发生器结构精简,硬件开销小,易于片上集成。     

BIT在舰炮武器系统的应用浅析

BIT技术是实现电子系统、电子设备故障检测和故障隔离的重要手段,BIT技术的在武器系统的应用大大地提高了武器系统的可靠性、可维修性.通过对某舰炮武器系统自检测试设备的分析与研究,详细解析了BIT技术在舰炮武器系统应用的原理和工作流程,剖析了该系统中BITE设计应用中存在的不足,为系统的改进与设计提供参考与借鉴.     

C++类测试描述语言的设计和实现

根据一种软件可测性设计技术——软件内建自测试的实施方案,该文提出了一种针对C 类测试的测试描述语言TDL,以提高C 类测试数据的存储结构化,方便其共享和复用。重点讨论了TDL语言的核心对象和结构,并给出了一个TDL程序的实例。     

Promoted photocatalytic hydrogen evolution via double-electron migration in Ag@g-C3N4 heterojunction

The unsaturated edge Ag introduced on the surface of photocatalysts plays an important role in boosting photo-excited electrons for the photoreduction H₂O reaction. However, a moderate and tractable strategy to efficiently expose edge Ag remains an enormous challenge. For this purpose, a core skeleton with ‘Ag conductive nanosphere array’ inside and a two-dimensional sheet structure with g-C₃N₄ layer outside are formed. The introduction of Ag nanospheres into g-C₃N₄ not only enlarges the distance between g-C₃N₄ nanolayers, but also increases the exposure of Ag nanospheres. When Ag intimately contacts with g-C₃N₄, the electrons of g-C₃N₄ voluntarily flow to the Ag. Consequently, a built-in electric field (IEF) has been formed at interface of Ag@g-C₃N₄ heterojunction, which prevents the continuous flow of electrons from g-C₃N₄ to Ag. Under irradiation, the e⁻ accumulated in Ag tend to recombine with the h⁺ in the valence band of g-C₃N₄ which is driven by Coulomb interaction and IEF. Ag nanospheres are fabricated as a co-catalyst to decorate the g-C₃N₄ nanolayer, which hinder the conglomeration of g-C₃N₄ nanolayers. Moreover, Ag@g-C₃N₄ heterojunction provides polyunsaturated edge Ag as active sites, inducing prolonged lifetime of photogenerated electrons and formed the unique charge transfer channels. In addition, abundant nitrogen vacancies are formed, which strengthens the chemisorption of H₂O. As a result, supreme Ag@g-C₃N₄ realizes a high H₂ evolution of 312.5 μmol and preserves a good sustainability. This paper emphasizes the importance of unique electron transfer pathway and chemisorption of water for photoreduction H₂O.