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行业经营性信息披露与税收规避治理

安徽大学学报（哲社版） 2024年第2期48卷 167-175页

作者：马兆良许博强安徽大学经济学院安徽合肥230601

行业经营性信息披露作为公司治理手段,可能影响企业税收规避决策。基于上市公司微观数据,运用多期双重差分法检验行业经营性信息披露发挥的税收规避治理效应。研究发现,行业经营性信息披露能够显著抑制企业税收规避,结论在经过平行趋势... 详细信息

行业经营性信息披露作为公司治理手段,可能影响企业税收规避决策。基于上市公司微观数据,运用多期双重差分法检验行业经营性信息披露发挥的税收规避治理效应。研究发现,行业经营性信息披露能够显著抑制企业税收规避,结论在经过平行趋势检验、安慰剂检验、变量替换等稳健性测试后仍然成立。机制检验发现,行业经营性信息披露通过提高上市公司信息质量,降低环境不确定性影响以及降低企业内部代理成本等渠道,抑制企业税收规避。异质性研究发现,在外部审计监督水平或媒体监督水平较低的企业中,行业经营性信息披露的税收规避治理效应更为明显。

关键词：行业经营性信息披露公司治理税收规避信息环境代理成本外部监督

Uniform decomposition of velocity gradient tensor

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Journal of Hydrodynamics 2024年第1期36卷 24-34页

作者： Chenxi ma Chaoqun Liu Department of mathematics University of Texas at ArlingtonArlingtonTXUSA

In this paper,the principal decomposition of the velocity gradient tensor[∇v]is discussed in 3 cases based on the discriminant∆:∆0 with 3 distinct real eigen values,and∆=0 with 1 or 2 distinct real eigen *** velocity gradient tensor can also be classified as rotation point,which can be decomposed into three parts,i.e.,rotation[R],shear[S]and stretching/compression[SC],and non-rotation point,we defined a new resistance term[L],and the tensor can be decomposed into three parts,i.e.,resistance[L],shear[S]and stretching/compression[SC].Example matric are also displayed to demonstrate the new *** of principal decomposition between 3 different cases,and between Resistance and Liutex will also be discussed.

关键词： Velocity gradient Liutex resistance fluid kinematics

VOC emitted by biopharmaceutical industries:Source profiles,health risks,and secondary pollution

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Journal of Environmental Sciences 2024年第1期135卷 570-584页

作者： Jiawei ma Lin Li State Key Laboratory of Environmental Aquatic Chemistry Research Center for Eco-Environmental SciencesChinese Academy of SciencesBeijing 100085China University of Chinese Academy of Sciences Beijing 100049China National Engineering Laboratory for VOCs Pollution Control material&Technology University of Chinese Academy of SciencesBeijing 101408China

The biopharmaceutical industry contributes substantially to volatile organic compounds(VOCs)emissions,causing growing concerns and social developmental *** study conducted an on-site investigation of the process-based emission of VOCs from three biopharmaceutical *** the workshops of the three enterprises,26 VOCs were detected,which could be sorted into 4 classes:hydrocarbons,aromatic hydrocarbons,oxygen-containing compounds,and nitrogen-containing *** were the main components of waste gases,accounting for 44.13%-77.85%of the overall ***-based source profiles were compiled for each process unit,with the fermentation and extraction units of tiamulin fumarate being the main source of VOC *** heptanone,vinyl acetate,diethylamine,propylene glycol methyl ether(PGME),and benzene were screened as priority pollutants through a fuzzy comprehensive evaluation *** level concentration simulation results of the Gauss plume diffusion model demonstrated that the diffusivity of VOCs in the atmosphere was relatively high,indicating potential non-carcinogenic and carcinogenic risks 1.5-2 km ***,the process-based formation potentials of ozone and secondary organic aerosols(SOAs)were determined and indicated that N-methyl-2-pyrrolidone,dimethyl heptanone,and PGME should be preferentially controlled to reduce the ozone formation potential,whereas the control of benzene and chlorobenzene should be prioritized to reduce the generation of *** results provide a basis for understanding the characteristics of VOC emission by biopharmaceutical industries and their diffusion,potentially allowing the development of measures to reduce health risks and secondary pollution.

关键词： Biopharmaceutical Volatile organic compound Priority pollutant Exposure risk Secondary pollution

Deterministic and Robust Volt-var Control Methods of Power System Based on Convex Deep Learning

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Journal of Modern Power Systems and Clean Energy 2024年第3期12卷 719-729页

作者： Qing ma Changhong Deng the School of Electrical Engineering and Automation Wuhan UniversityWuhanChina

Volt-var control(VVC)is essentially a non-convex optimization problem due to the non-convexity of power flow(PF)constraints,resulting in the difficulty in obtaining the optimum without convexity *** existing second-order cone method for the convexity conversion often leads to a sharp increase in PF constraints and optimization variables,which in turn increases the optimization difficulty or even leads to optimization *** paper first proposes a deterministic VVC method based on convex deep learning power flow(DLPF).This method uses the input convex neural network(ICNN)to establish a single convex mapping between state parameters and node voltage to complete the convexity conversion while the optimization variables only correspond to reactive power equipment,which can ensure the global optimum with extremely fast computation *** cope with the impact brought by the uncertainty of distributed energy and omit the additional worst scenario search of traditional robust VVC,this paper proposes robust VVC method based on convex deep learning interval power flow(DLIPF),which continues to adopt ICNN to establish another convex mapping between state parameters and node voltage *** DLIPF with DLPF,this method decreases the modeling and optimization difficulty of robust VVC *** results on 30-bus,118-bus,and 200-bus systems prove the correctness and rapidity of the proposed methods.

关键词： Volt-var control convexity conversion convex deep learning power flow

On the Security of Homomorphic Encryption Schemes with Restricted Decryption Oracles

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Journal of Systems Science & Complexity 2024年第5期37卷 2240-2261页

作者： ma Guangsheng LI Hongbo School of mathematics and Physics North China Electric Power UniversityBeijing 100096China Academy of mathematics and Systems Science Chinese Academy of SciencesBeijing 100190China University of Chinese Academy of Sciences Beijing 100049China

Fully homomorphic encryption(FHE)can be used for privacy-preserving aggregation of medical *** this typical application,the security against passive attacks has been well studied by Li and Micciancio(2021).In this paper,the authors further consider a“nearly passive”kind of attack,where the attacker may behave like a passive attacker in the view of the third-party *** capture the security against this hard-to-detect attack,the authors propose a new notion of IND-CPA^(rD)*** authors show that the standard LWE encryption and its related FHE schemes can not defend against IND-CPA^(rD)attack,even under a stricter rule limiting the content and number of queries made by the *** make the application of FHE schemes more secure,the authors discuss some possible modifications that may serve as countermeasures to IND-CPA^(rD)attack.

关键词： Homomorphic encryption privacy secure cloud computing security

Copper slag assisted coke reduction of phosphogypsum for sulphur dioxide preparation

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Chinese Journal of Chemical Engineering 2024年第1期65卷 43-53页

作者： Dong ma Qinhui Wang State Key Laboratory of Clean Energy Utilization Institute for Thermal Power EngineeringZhejiang UniversityHangzhou 310027China

The reduction of phosphogypsum(PG)to lime slag and SO_(2)using coke can effectively alleviate the environmental problems caused by ***,the PG decomposition temperature remains high and the product yield remains *** adding additives,the decomposition temperature can be further reduced and PG decomposition rate and product yield can be ***,the use of current additives such as Fe_(2)O_(3)and SiO_(2)brings the problem of increasing economic ***,it is proposed to use solid waste copper slag(CS)as a new additive to reduce PG to prepare SO2,which can reduce the cost and meet the environmental benefits at the same *** effects of proportion,temperature and thermostatic time on PG decomposition are investigated by experimental and kinetic analysis combined with FactSage thermodynamic calculations to optimize the roasting ***,the reaction mechanism is *** is found that adding CS to the coke and PG system can increase the rate of PG decomposition and SO_(2)yield while lowering the PG decomposition *** example,when the CS/PG mass ratio increases from 0 to 1,PG decomposition rate increases from 83.38%to 99.35%,SO_(2)yield increases from 78.62%to 96.81%,and PG decomposition temperature decreases from 992.4℃to 949.6℃.The optimal reaction parameters are CS/PG mass ratio of 1,Coke/PG mass ratio of 0.06 at 1100℃for 20 min with 99.35%PG decomposition rate and 96.81%SO_(2) *** process proceeds according to the following reactions:2CaSO_(4)+ 0.7C + 0.8Fe_(2)SiO_(4)→0.8Ca_(2)SiO_(4)+ 0.2Ca_(2)Fe_(2)O_(5)+ 0.4Fe_(3)O_(4)+2SO_(2)+ 0.7CO_(2)Finally,a process for decomposing PG with coke and CS is proposed.

关键词： Phosphogypsum Sulfur dioxide Copper slag Fluidized-bed Reduction Waste treatment

A review of recent advances in the effects of surface and interface properties on marine propellers

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Friction 2024年第2期12卷 185-214页

作者： manfu ZHU Liran ma State Key Laboratory of Tribology in Advanced Equipment Tsinghua UniversityBeijing 100084China

marine propellers are important propulsion devices for both surface ships and underwater *** severe environmental problems have required further performance enhancement for ***,traditional methods to improve propeller performances through geometrical and structural optimizations have been extensively investigated,while the underlying mechanisms of the effects of surface and interface properties on marine propellers are still far from being fully *** paper presented a comprehensive review of recent advances in the effects of surface and interface properties,such as surface roughness and surface wettability,on marine propellers with an emphasis on the significant improvements in both hydrodynamic and cavitation performances,hoping to arouse more in-depth investigations in the field of surface/interface science and technologies on marine propellers,and also promote the state-of-the-art technologies,such as superlubricity technology,into practical applications.

关键词： marine propellers hydrodynamics cavitation surface roughness surface wettability

Finite-time Prescribed Performance Time-Varying Formation Control for Second-Order Multi-Agent Systems With Non-Strict Feedback Based on a Neural Network Observer

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IEEE/CAA Journal of Automatica Sinica 2024年第4期11卷 1039-1050页

作者： Chi ma Dianbiao Dong the School of Mechanical Engineering Northwestern Polytechnical UniversityXi’an 710072China

This paper studies the problem of time-varying formation control with finite-time prescribed performance for nonstrict feedback second-order multi-agent systems with unmeasured states and unknown *** eliminate nonlinearities,neural networks are applied to approximate the inherent dynamics of the *** addition,due to the limitations of the actual working conditions,each follower agent can only obtain the locally measurable partial state information of the leader *** address this problem,a neural network state observer based on the leader state information is ***,a finite-time prescribed performance adaptive output feedback control strategy is proposed by restricting the sliding mode surface to a prescribed region,which ensures that the closed-loop system has practical finite-time stability and that formation errors of the multi-agent systems converge to the prescribed performance bound in finite ***,a numerical simulation is provided to demonstrate the practicality and effectiveness of the developed algorithm.

关键词： Finite-time control multi-agent systems neural network prescribed performance control time-varying formation control

Damping Characteristic Analysis and Optimization of Wind-thermal-bundled Power Transmission by LCC-HVDC Systems

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Journal of Modern Power Systems and Clean Energy 2024年第1期12卷 299-312页

作者： Liwen Zheng Shiying ma the Power System Department China Electric Power Research InstituteBeijing 100192China

With the rapid development of renewable energy,wind-thermal-bundled power transmission by line-commutated converter based high-voltage direct current(LCC-HVDC)systems has been widely *** dynamic interaction mechanisms among permanent magnet synchronous generators(PMSGs),synchronous generators(SGs),and LCC-HVDC system become *** deal with this issue,a path analysis method(PAM)is proposed to study the dynamic interaction mechanism,and the damping reconstruction is used to analyze the damping characteristic of the ***,based on the modular modeling,linearized models for the PMSG subsystem,the LCC-HVDC subsystem,and the SG subsystem are ***,based on the closed-loop transfer function diagram of the system,the disturbance transfer path and coupling relationship among subsystems are analyzed by the PAM,and the damping characteristic analysis of the SG-dominated oscillation mode is studied based on the damping *** with the PAM,the small-signal model of the system is obtained and eigenvalue analysis results are ***,the effect of the control parameters on the damping characteristic is analyzed and the conclusions are verified by time-domain ***,the penalty functions of the oscillation modes and decay modes are taken as the objective function,and an optimization strategy based on the Monte Carlo method is proposed to solve the parameter optimization *** simulation results are presented to validate the effectiveness of the proposed strategy.

关键词： Wind-thermal-bundled power transmission line-commutated converter based high-voltage direct current(LCC-HVDC) path analysis method(PAM) damping characteristic analysis Monte Carlo method