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Flow-Induced Instabilities in Pump-Turbines in China 被引量:7
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作者 zhigang zuo Shuhong Liu 《Engineering》 SCIE EI 2017年第4期504-511,共8页
The stability of pump-turbines is of great importance to the operation of pumped storage power (PSP) stations. Both hydraulic instabilities and operational instabilities have been reported in PSP stations in China. ... The stability of pump-turbines is of great importance to the operation of pumped storage power (PSP) stations. Both hydraulic instabilities and operational instabilities have been reported in PSP stations in China. In order to provide a reference to the engineers and scientists working on pump-turbines, this paper summarizes the hydraulic instabilities and performance characteristics that promote the operational instabilities encountered in pump-turbine operations in China. Definitions, analytical methods, numerical and experimental studies, and main results are clarified. Precautions and countermeasures are also provided based on a literature review. The gaps between present studies and the need for engineering practice are pointed out. 展开更多
关键词 Pump-turbines Flow-induced instability Pressure fluctuations S-shaped characteristics Positive slopes
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分析师关注的盈余管理治理作用——分析师声誉和内部控制质量的调节效应
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作者 左志刚 石方志 《会计论坛》 2021年第1期101-121,共21页
分析师的外部治理对证券市场的有效运行有重要意义,有研究指出分析师的外部治理存在局限性,本文针对此问题,从分析师声誉机制、企业内部环境改善两个渠道探讨了加强分析师外部治理有效性的可能。实证结果显示,我国证券市场分析师关注能... 分析师的外部治理对证券市场的有效运行有重要意义,有研究指出分析师的外部治理存在局限性,本文针对此问题,从分析师声誉机制、企业内部环境改善两个渠道探讨了加强分析师外部治理有效性的可能。实证结果显示,我国证券市场分析师关注能够抑制企业应计盈余管理,但刺激更隐蔽的真实盈余管理;单纯通过分析师声誉机制不能缓解盈余管理问题,明星分析师关注会强化企业以真实盈余管理替代应计盈余管理的倾向;而内部环境改善有利于该问题的解决,它通过降低关注成本等机制发挥影响,在内部控制达到特定水平后,分析师关注将减少真实盈余管理而不是刺激真实盈余管理,这意味着企业内部控制与分析师外部治理存在协同效应。 展开更多
关键词 分析师关注 盈余管理 分析师声誉 内部控制质量
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