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企业投资“脱实向虚”、内外部治理机制与审计定价——来自中国A股上市公司的经验证据

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财经理论研究 2024年第5期 74-94页

作者：胡海川贾望藤河北地质大学管理学院河北石家庄050031 河北地质大学河北省科技创新与区域经济可持续发展研究基地河北石家庄050031

企业投资“脱实向虚”是当前我国经济发展较为突出的结构性矛盾,有效的审计活动能否及时识别企业投资“脱实向虚”中的潜在风险及不利影响并最终反映于审计定价上,是值得深入讨论的问题。选取2013—2021年我国沪深A股非金融类上市公司... 详细信息

企业投资“脱实向虚”是当前我国经济发展较为突出的结构性矛盾,有效的审计活动能否及时识别企业投资“脱实向虚”中的潜在风险及不利影响并最终反映于审计定价上,是值得深入讨论的问题。选取2013—2021年我国沪深A股非金融类上市公司为研究样本,综合运用面板回归模型探析企业投资“脱实向虚”对审计定价的影响及作用路径。研究发现:企业投资“脱实向虚”程度越高,审计定价水平越高;(内部治理层面,企业投资“脱实向虚”行为显著提高了代理成本,增加了审计服务的难度与风险,促使审计师收取更高的审计费用;外部治理层面,分析师关注在一定程度上促进了企业投资“脱实向虚”负面影响的扩散,并对股价产生影响,提高了审计师对风险的感知,进而强化了企业“脱实向虚”投资行为对审计定价的正向影响。以上结论均稳健。拓展性研究发现:分析师关注会对代理成本的中介效应发挥调节作用,审计师对企业投资“脱实向虚”行为的敏感度在国有企业、中西部地区、融资约束高的企业更加强烈。据此提出,政府需完善市场机制,加强金融监管;企业要优化资产配置,警惕非理性投资行为;审计行业要强化风险意识,保持职业谨慎;分析师行业应提高分析师专业能力,构建更完善的分析师市场体系。最终的研究结论为政府监管部门、企业以及审计服务中介机构认识“脱实向虚”行为提供了新的视角,为企业升级转型以及审计服务质量的改进提供了经验证据。

关键词：投资“脱实向虚” 审计定价治理机制代理问题分析师关注

盐胁迫对不同种质小黑麦幼苗水分利用效率和渗透调节的影响

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草业学报 2024年第4期33卷 87-98页

作者：张译尹李雪颖王斌宋珂辰兰剑胡海英宁夏大学林业与草业学院宁夏银川750021 宁夏草牧业工程研究中心宁夏银川750021

为探讨小黑麦幼苗经过盐胁迫后水分利用效率和渗透调节系统的响应机制,选用10份不同种质小黑麦为对象,以土壤含盐量0.6%NaCl为胁迫组,正常浇水为对照组(CK),研究盐胁迫对小黑麦生长、水分利用特征、渗透调节物质含量的影响,以明确不同... 详细信息

为探讨小黑麦幼苗经过盐胁迫后水分利用效率和渗透调节系统的响应机制,选用10份不同种质小黑麦为对象,以土壤含盐量0.6%NaCl为胁迫组,正常浇水为对照组(CK),研究盐胁迫对小黑麦生长、水分利用特征、渗透调节物质含量的影响,以明确不同种质小黑麦苗期耐盐能力的强弱,为宁夏地区耐盐小黑麦品种评价提供理论依据。结果表明:盐胁迫抑制小黑麦的正常生长,促进其水分利用效率和渗透调节物质的积累与转移。在盐胁迫下,X-520的株高最高,X-516次之,SD的分蘖数和地上生物量最多;此外,SD、X-520和X-516的稳定碳同位素(δ13C)含量较高,分别为-27.33‰、-27.40‰和-27.39‰;SD的脯氨酸、可溶性蛋白和淀粉含量均为最高。相关分析表明,δ^(13)C与相对含水量、有机渗透调节物质、根系钠离子、叶片钾离子间均显著正相关(PX-520>X-516>J-46>JIN>HN>T-11>T-9>T-5>XJ。因此,建议将SD、X-516和X-520作为宁夏盐碱地推广种植的育种材料。

关键词：小黑麦 δ^(13)C值渗透调节耐盐性评价

内生发展视域下传统村落保护发展与路向选择研究

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安徽农业科学 2024年第13期52卷 163-166页

作者：逯海勇胡海燕张成秀山东农业大学艺术学院山东泰安271018

在当前新型城镇化的快速发展和乡村振兴战略的全面实施过程中,传统村落保护与发展面临着保护与传承薄弱、过度依赖外部因素、内部发展动力不足等问题。借助内生发展理论,从传统村落保护与发展的现状出发,以内生与外生的有效耦合为着力点... 详细信息

在当前新型城镇化的快速发展和乡村振兴战略的全面实施过程中,传统村落保护与发展面临着保护与传承薄弱、过度依赖外部因素、内部发展动力不足等问题。借助内生发展理论,从传统村落保护与发展的现状出发,以内生与外生的有效耦合为着力点,提出了构建适应时代发展的乡村共同体、构建内外资源统筹的网络结构、培养村民主体自发的主导意识、建立内生性新型村民自治组织、构建系统的新型“文化+”产业链、建立赓续发展的内生保障机制的新发展解决方案,为全面推进乡村振兴以及促进传统村落活态保护、文化传承和可持续发展提供理论借鉴。

关键词：传统村落内生发展保护与发展路向选择

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Integration of PV and Battery Storage for Catenary Voltage Regulation and Stray Current Mitigation in MVDC Railways

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Journal of Modern Power Systems and Clean Energy 2021年第3期9卷 585-594页

作者： Salman Aatif Xiaowei Yang hai hu Santa Kumar Maharjan Zhengyou He the School of Electrical Engineering Southwest Jiaotong UniversityChengduChina the Department of Electrical Engineering(Bannu Campus) University of Engineering&Technology(UET)PeshawarPakistan

Innovative advancement in power electronics is reshaping the conventional high-voltage transmission systems and has also opened a new paradigm for researchers to consider its benefits in the railway electrification system(RES).In this regard,the medium-voltage direct current RES(MVDC-RES)is a key area of interest *** this paper,a secondary energy source(SES)consisting of renewable energies(REs)and energy storage systems(ESSs)is proposed to solve the issues of catenary voltage regulation,rail potential,and stray current in the *** of the major integration topologies of the SES are analyzed for MVDC-RES and the most effective one is proposed and *** voltage at the point of connection(PoC)of the SES is used as a reference for controlling different operation modes of REs and ***,feedforward control is used at the ESS converter to attain the quick response from the batteries for the desired *** proposed scheme improves the catenary voltage,and reduces the rail potential and stray ***,the scheme provides higher energy density and reduces line *** results are provided to validate the operation modes and advantages of the proposed scheme.

关键词： Medium-voltage direct current(MVDC)railway railway electrification system(RES) catenary voltage regulation stray current photovoltaic(PV) energy storage

Self-assembly synthesis of SnNb2O6/amino-functionalized graphene nanocomposite as high-rate anode materials for sodium-ion batteries

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Rare Metals 2021年第2期40卷 425-432页

作者： Min huang Ji-Xin Liu Peng huang hai hu Chao Lai Postdoctoral Innovation Practice Base Zhengzhou Normal UniversityZhengzhou450044China School of Chemistry and Material Science Jiangsu Normal UniversityXuzhou221116China Superconducting Materials Research Center Northwest Institute for Nonferrous Metal ResearchXi’an710016China

A two-dimensional(2 D)SnNb_(2)O_(6)/amino-functionalized graphene(En-RGO)nanocomposite with a representative 2 D-2 D architecture has been constructed by an easy self-assembly approach and firstly investigated as anode materials for secondary sodium-ion *** SnNb_(2)O_(6)nanosheets are evenly anchored with the aminofunctionalized graphene through electrostatic attractive interplay between the negatively charged SnNb_(2)O_(6)and positively charged En-RGO after *** a result,a remarkable reversible capacity of 300 mAh·g^(-1)was obtained at 50 mA·g^(-1),and significantly,the En-RGO electrode could also deliver ultra-long calendar life up to1900 cycles with a high reversible capacity of200 mAh·g^(-1)at current of 500 mA·g^(-1).Such excellent electrochemical characteristics can be mainly ascribed to its fast pseudo-capacitive energy storage mechanism,and the capacitive contribution can even reach up to 90%at1.2 mV·s^(-1).

关键词： SnNb2O6 Amino-functionalized graphene Anode material Sodium-ion batteries

Experimental Study on the Influence of Cross-Section Type of Marine Cable Conductors on the Bending Performance

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China Ocean Engineering 2022年第4期36卷 629-637页

作者： YAN Jun hu hai-tao LU hai-long YIN Yuan-chao BU Yu-feng LU Qing-zhen State Key Laboratory of Structural Analysis for Industrial Equipment Department of Engineering MechanicsInter-national Research Center for Computational MechanicsDalian University of TechnologyDalian 116024China Ningbo Research Institute of Dalian University of Technology Ningbo 315016China State Key Laboratory of Structural Analysis for Industrial Equipment School of Ocean Science and TechnologyDalian University of TechnologyPanjin 124221China

Through the development of marine energy,marine cables are the key equipment for transmission of electrical energy between surface platforms and underwater *** failure is a critical failure mode of marine *** bending performance of the cable conductor has a major influence on both bending and fatigue performances of the overall cable *** study the influence of different types of the conductor cross-section on the bending performances of marine cable conductors,three types of copper conductors with the same cross-sectional area,i.e.,noncompressed round,compressed round,and shaped wire conductors,were *** experimental results demonstrated that the cross-section type significantly affects the bending performances of copper *** particular,the bending stiffness of the shaped wire conductor is the highest among the three conductor *** key evaluation parameters,i.e.,the bending stiffness,maximum bending moment,envelope area,and engineering critical slip point,were selected to compare and analyze the bending hysteresis curves of the three copper *** differences in the key evaluation parameters were analyzed based on the structural dimensional parameters,processing methods,and classical bending stiffness theoretical models of the three copper conductor *** results provide an important theoretical guidance for the structural design and engineering applications of marine cable conductors.

关键词： marine cable conductors cross-section type bending performance theoretical model bending test

Robust superconductivity and transport properties in (Li_(1-x)Fe_x)OHFeSe single crystals

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Science China(Physics,Mechanics & Astronomy) 2016年第5期59卷 11-15页

作者： hai Lin Jie Xing Xi Yu Zhu huan Yang hai-hu Wen Center for Superconducting Physics and Materials National Laboratory of Solid State Microstructures and Department of PhysicsNational Collaborative Innovation Center of Advanced Microstructures Nanjing University

The recently discovered(Li_(1-x) Fe_x)OHFe Se superconductor with T c about 40 K provides a good platform for investigating the magnetization and electrical transport properties of Fe Se-based superconductors. By using a hydrothermal ion-exchange method,we have successfully grown crystals of(Li_(1-x) Fe_x)OHFe Se. X-ray diffraction on the sample shows the single crystalline Pb O-type structure with the c-axis preferential orientation. Magnetic susceptibility and resistive measurements show an onset superconducting transition at around T c=38.3 K. Using the magnetization hysteresis loops and Bean critical state model, a large critical current J s is observed in low temperature region. The critical current density is suppressed exponentially with increasing magnetic *** dependencies of resistivity under various currents and fields are measured, revealing a robust superconducting current density and bulk superconductivity.

关键词： iron chalcogenides critical currents magnetic properties transport properties

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公共信用信息交换与共享浅析

信息技术 2024年第5期48卷 110-113,119页

作者：郭丽红胡海波哈尔滨金融学院哈尔滨150030

公共信用信息的交换与共享在促进社会经济发展和提升金融服务效率上发挥着重要作用,公共信用信息系统的有效运行对促进区域经济增长、维护金融市场稳定、降低信贷风险、营造良好营商环境具有至关重要的作用。文中浅析了公共信用信息交... 详细信息

公共信用信息的交换与共享在促进社会经济发展和提升金融服务效率上发挥着重要作用,公共信用信息系统的有效运行对促进区域经济增长、维护金融市场稳定、降低信贷风险、营造良好营商环境具有至关重要的作用。文中浅析了公共信用信息交换与共享的现状和存在的问题,提出了加强隐私保护和数据安全的解决方案。通过文中分析可以了解公共信用信息交换与共享的重要性和作用,为其应用和发展提供参考。

关键词：公共信用信息现状隐私计算

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某渡槽槽身侧墙裂缝成因调查研究及分析

东北水利水电 2024年第8期42卷 49-52,72页

作者：黄平胡海松潘有为安徽省(水利部淮河水利委员会)水利科学研究院安徽蚌埠233000 安徽省建筑工程质量监督检测站有限公司安徽合肥230000

渡槽因常年通水可能引发混凝土结构内部钢筋锈蚀膨胀导致混凝土结构裂缝,也可能因常年经受冻融循环产生温度应力而引起裂缝。为此,文中主要通过对渡槽槽身外观质量、混凝土抗压强度、碳化深度、槽身裂缝等方面的调查试验来分析研究渡槽... 详细信息

渡槽因常年通水可能引发混凝土结构内部钢筋锈蚀膨胀导致混凝土结构裂缝,也可能因常年经受冻融循环产生温度应力而引起裂缝。为此,文中主要通过对渡槽槽身外观质量、混凝土抗压强度、碳化深度、槽身裂缝等方面的调查试验来分析研究渡槽槽身产生裂缝的主要原因,为水利运管单位运行维护提供理论支撑。

关键词：渡槽保护层厚度混凝土强度碳化深度裂缝