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CFO与董秘兼任能提高财报质量吗?——基于形式质量和实质质量的双重视角 被引量:8
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作者 路军伟 王甜甜 卜小霞 《现代财经(天津财经大学学报)》 CSSCI 北大核心 2019年第12期81-96,共16页
在监管政策的指引下,CFO与董秘兼任已成为资本市场的新趋势,这一公司治理中的职务安排变化能否带来积极影响逐渐引起理论界关注。以2007-2017年深交所A股上市公司为样本,从形式和实质两个角度考察了CFO与董秘兼任能否提高财报的质量。... 在监管政策的指引下,CFO与董秘兼任已成为资本市场的新趋势,这一公司治理中的职务安排变化能否带来积极影响逐渐引起理论界关注。以2007-2017年深交所A股上市公司为样本,从形式和实质两个角度考察了CFO与董秘兼任能否提高财报的质量。研究发现,CFO与董秘兼任在提高形式质量的同时,也部分提高了实质质量。进一步区分CFO与董秘兼任类型后发现,CFO兼任董秘只提高了实质质量;董秘兼任CFO既没有提高形式质量,也没有改善实质质量;只有在一人同时担任CFO和董秘两个职务的情形下,形式质量和实质质量才均得到了提高。 展开更多
关键词 CFO 董事会秘书 财务报告 形式质量 实质质量
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审稿周期与论文质量--来自SSCI经济学期刊的经验证据 被引量:1
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作者 陈宸 田素华 《经济科学》 CSSCI 北大核心 2021年第5期146-160,共15页
本文将论文质量区分为形式质量(细致性和稳健性)和实质质量(重要性),并使用SSCI经济学期刊的论文数据研究审稿周期对论文质量的影响。实证结果表明,审稿周期变长会显著提升论文的形式质量,但会显著降低论文的实质质量;内生性检验和稳健... 本文将论文质量区分为形式质量(细致性和稳健性)和实质质量(重要性),并使用SSCI经济学期刊的论文数据研究审稿周期对论文质量的影响。实证结果表明,审稿周期变长会显著提升论文的形式质量,但会显著降低论文的实质质量;内生性检验和稳健性检验均支持以上结论。本文还将审稿周期分成多个时间区间,发现当审稿周期为半年至一年时,能够在不显著降低论文实质质量的情况下最大限度地提升形式质量。本文的研究结论对提高学术期刊论文审稿效率有重要的参考价值,有助于理解学术期刊编辑和审稿人对专业知识生产的支持作用和贡献。 展开更多
关键词 论文质量 审稿周期 形式质量 实质质量
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质量文化建设是企业文化建设的“切入点” 被引量:1
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作者 刘玲 《船舶标准化工程师》 2008年第1期2-5,共4页
阐述了企业文化的质量实质,从而揭示企业文化建设所应围绕的本源问题,进而通过论述质量文化建设对企业文化建设的促进作用,佐证了其将是企业文化建设最佳的切入点和突破口.结合单位实际,详细介绍了研究所质量文化建设的实施情况及其对... 阐述了企业文化的质量实质,从而揭示企业文化建设所应围绕的本源问题,进而通过论述质量文化建设对企业文化建设的促进作用,佐证了其将是企业文化建设最佳的切入点和突破口.结合单位实际,详细介绍了研究所质量文化建设的实施情况及其对企业产生的深远影响,进一步论证了质量文化建设对企业文化建设的积极作用。 展开更多
关键词 质量文化 企业文化 质量实质 企业建设
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Effect of Different Calcium Levels on Growth,Yield and Fruit Quality of Tomatoes in Substrate Culture 被引量:6
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作者 Jing FENG Ruiping LIU Hongyi LUO 《Agricultural Science & Technology》 CAS 2015年第8期1704-1708,共5页
Tomato seedlings were grown in substrate culture with pots. The formulation of Holland Greenhouse Horticulture Research Institute was used(as CK) and the effects of different Ca concentrations(LCa, CK and HCa)on growt... Tomato seedlings were grown in substrate culture with pots. The formulation of Holland Greenhouse Horticulture Research Institute was used(as CK) and the effects of different Ca concentrations(LCa, CK and HCa)on growth, yield, and fruit quality(protein, Vitamin C, nitrates, organic acid and soluble sugar) of tomato were studied keeping concentrations of other nutrients unchanged in the nutrient solution. The results showed that parameters related to the growth of tomato(plant height and Stem diameter), changes of tomato yield per plant and quality of tomato fruits were the highest when the plants were grown at 20% Ca treatments. In the second study, increased EC concentrations of nutrient solution resulted in stronger plants with improved yields and quality. Four different concentration gradients of nutrient solution treatment were designed based on the results of the first research stage(EC=1.5, 2.5, 3.5, 4.5 m S/cm, respectively). The single tomato plant had the highest production which is 2 268.994 g/plant, when the nutrient solution strength was at EC=1.5 m S cm, whereas they have the best fruit quality when the solution strength at EC 4.5 m S/cm. This suggests the need for wide popularization of the nutrient solution formula in large areas to improve the tomato production. 展开更多
关键词 CALCIUM Substrate culture Nutrient solution TOMATO
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Intelligent compaction theory of high roller compacted concrete dam
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作者 Liu Donghai 《Engineering Sciences》 EI 2012年第5期58-64,共7页
The concept and realization process of intelligent compaction for the construction of high roller compacted concrete dam were presented, as well as the theory of monitoring and intelligent feedback control. Based on t... The concept and realization process of intelligent compaction for the construction of high roller compacted concrete dam were presented, as well as the theory of monitoring and intelligent feedback control. Based on the real-time analysis of the compaction index, a multiple regression model of the dam compactness was established and a realime estimation method of compaction quality for the entire work area of roller compacted concrete dam was proposed finally. The adaptive adjustment of the roiling process parameters was achieved, with the speed, the exciting force, the roller pass and the compaction thickness meeting the standards during the whole construction process. As a result, the compaction quality and construction efficiency can be improved. The research provides a new way for the construction quality control of roller compacted concrete dam. 展开更多
关键词 roller compacted concrete RCC dam quality control intelligent compaction real-time monitoring real-time quality estimation
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An approach for QoS measurement and web service selection sureness 被引量:1
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作者 Shariq Hussain Wang Zhaoshun Ibrahima Kalil Toure 《High Technology Letters》 EI CAS 2013年第3期283-289,共7页
Web services have gained popularity m recent years anu prowue a new moue, u~ w^u, w,,,~,, ,^- cilitates interaction of scientific and business applications through the Internet. More often, several services with simil... Web services have gained popularity m recent years anu prowue a new moue, u~ w^u, w,,,~,, ,^- cilitates interaction of scientific and business applications through the Internet. More often, several services with similar functionality are available from a large and changing number of service provid- ers. Quality of Service (QoS) is the dominant factor in service selection and is of great importance to users. In this paper, we propose a model for QoS measurement and web services selection. The model consists of QoS model, QoS monitoring, QoS comparison and service selection with a QoS feedback mechanism. The most suitable service is to take into account the agreed QoS, monitoring is done during invocation phase and if any deviation is recorded, next suitable service is selected. Fi- nally the model is proved to be feasible and effective by simulation experiments. 展开更多
关键词 web services quality of service QoS) QoS measurement RANKING web serviceselection
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Response of Amaranth to Irrigation and Organic Matter
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作者 Jimmy Akinfemi Osunbitan 《Journal of Agricultural Science and Technology(A)》 2013年第2期131-139,共9页
The study investigated the response of Amaranth to irrigation depth and irrigation interval as well as poultry waste incorporation. A replicated 4 ×3 × 3 factorial arrangement with treatments consisting of p... The study investigated the response of Amaranth to irrigation depth and irrigation interval as well as poultry waste incorporation. A replicated 4 ×3 × 3 factorial arrangement with treatments consisting of percent organic matter incorporation (0%, 2%, 4% and 6% by weight), irrigation interval (1, 3 and 5 days) and irrigation depth (4, 6 and 8 mm) was used for the experiment which was conducted in pots in a green house. The result of the experiment showed that percent organic matter incorporation, irrigation interval, and irrigation depth significantly (P 〈 0.05) affected the dry matter yield of the vegetable. However, only the percent organic matter incorporation and irrigation interval were significant (P 〈 0.05) in their effects on the plant height. The highest plant height of 12.03 cm occurred when 2% organic matter was incorporated into the soil while the lowest plant height of 9.04 cm occurred with 6% organic matter incorporation. The maximum plant yield (47.44 kg/ha) occurred when 2% poultry litter was incorporated into the soil while the lowest plant yield (31.57 kg/ha) occurred with the control experiment. Irrigation interval of three days as well as irrigation depth of 6 mm resulted in the highest plant height and maximum dry matter yield of the vegetable. From the result of the experiment, the factor combination of 2% organic matter incorporation with 6 mm irrigation depth applied at three days irrigation interval resulted in the highest plant height of 16.7 cm above ground surface and maximum yield of 67.8 kg/ha. 展开更多
关键词 AMARANTH irrigation depth irrigation interval organic matter dry matter yield.
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在线教学与课堂教学的对比分析
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作者 冯竟竟 刘传孝 +2 位作者 刘晓蓬 高鹏 赵欣 《山东农业教育》 2020年第2期32-34,共3页
在线教学与课堂教学,就知识传授而言,可实现质量实质等效;两者各有优势,相互不能取代;在互联网时代、信息时代,在线教学将成为高校教学的常态化教学模式,应与课堂教学有机融合,共同提高高校教学质量。
关键词 在线教学 课堂教学 质量实质等效 教学质量
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Real-time compaction quality monitoring of high core rockfill dam 被引量:48
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作者 ZHONG DengHua LIU DongHai CUI Bo 《Science China(Technological Sciences)》 SCIE EI CAS 2011年第7期1906-1913,共8页
The conventional quality control method of core rocldill dam construction exhibit difficulty controlling compaction parameters accurately or ensuring construction quality. This is because it is easily influenced by hu... The conventional quality control method of core rocldill dam construction exhibit difficulty controlling compaction parameters accurately or ensuring construction quality. This is because it is easily influenced by human behavior or lack of adequate management. We therefore establish the timely monitoring indexes and control criteria of compaction processes by considering the characteristics and quality requirements of high core rockffll dam construction. Based on the established indexes and criteria, integrating GPS, GPRS and PDA technologies, a real-time compaction quality monitoring method is proposed. The relevant key techniques are proposed as well, including automatic collection of information and a graphic algorithm for rolling-process visualization. By the proposed method and techniques, a real-time monitoring system is provided to realize the precise automatic online entire-process monitoring of compaction parameters, including compaction pass, rolling trajectory, nmning speed of roller, vibration status and rolled pavement thickness. The application of the Nuozhadu project shows that the proposed system can control compaction parameters effectively and ensure better construction quality. Therefore, it might become a new way towards construction quality control of high core rockfill dam. 展开更多
关键词 core rockfill dam compaction quality real-time monitoring quality control
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Water quality criteria research and progress 被引量:18
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作者 FENG ChengLian WU FengChang ZHAO XiaoLi LI HuiXian CHANG Hong 《Science China Earth Sciences》 SCIE EI CAS 2012年第6期882-891,共10页
Water quality criteria (WQC) are threshold limits for pollutants or other hazard factors in the ambient water environment, which are based on scientific experiments and extrapolations. Until now, there is limited info... Water quality criteria (WQC) are threshold limits for pollutants or other hazard factors in the ambient water environment, which are based on scientific experiments and extrapolations. Until now, there is limited information available regarding the study of water quality criteria in China. It is imperative to launch national-level systematic WQC studies that focus on the regional characteristics of China and provide scientific support for the enactment or revision of water quality standards and environmental management. This article reviews the concept of WQC and discusses the methodology and global progress of WQC research. The article also summarizes the key scientific issues in WQC research, including species sensitivity distribution, toxicological endpoint selection, and models selection. Furthermore, we can adopt the derivation method used in the USA and divide WQC into acute and chronic criteria. Finally, considering the current status of WQC research in China, we point out important directions for future national studies, including the selection of native species and the comprehensive use of models. 展开更多
关键词 water quality criteria species sensitivity environmental management BIOTA
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Further Support of the Reliability of the Limit on Photon Mass Given by the Rotating Torsion Balance Experiment
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作者 刘琳霞 邓罡 《Communications in Theoretical Physics》 SCIE CAS CSCD 2012年第9期415-418,共4页
We consider there is a vacancy in the plasma in the solar system,and calculate the vector potential produced by the magnetic field frozen in the plasma.The result shows that,in the vacancy,the vector potential produce... We consider there is a vacancy in the plasma in the solar system,and calculate the vector potential produced by the magnetic field frozen in the plasma.The result shows that,in the vacancy,the vector potential produced by the magnetic field frozen in the plasma is much less than the large scale cosmic vector potential.This means if our earth is in such a vacancy,the total vector potential on the surface of the earth is dominated by the cosmic magnetic vector potential,which gives a further support of the reliability of the limit on photon mass given by rotating torsion balance experiment [Phys.Rev.Lett.90(2003) 081801]. 展开更多
关键词 photon rest mass torsion balance experiment cosmic magnetic vector potential
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