反应系数

However, Bartov, Goldberg, and Kim (2004) documents that IAS firms have higher earnings response coefficients than German GAAP firms, which the authors interpret as evidence of higher accounting quality.

不过，bartov，戈德堡，和Kim(2004)的文件，会计事务所有较高的收益反应系数比德国的会计事务所，而作者解释为证据的高等会计素质。

This study uses the soil parameter reduction coefficients to model the seismic pile responses affected by liquefied soils. One dimensional wave equation analyses were conducted for the solutions. Based on the bore-hole data and nearby seismic record, the soil parameter reduction coefficients of liquefied layers can be obtained through a pre-analysis for liquefaction potential of the site. The reduction coefficients were used to reduce the soil modulus for liquefied soils, and the lumped mass analysis is performed to obtain the free-field response of the site. The ground deformations are superimposed onto the pile elements for discrete wave equation analysis, and the non-linear pile responses can be simulated through the modified Bouc-Wen model. Thus the deformations and failure mechanism of the pile are able to investigate.

中文摘要本研究之土质参数折减系数模式，系以一维波动方程模拟地盘液化状态下之桩基础动力反应，依据现场土层钻探资料与邻近测站之地震纪录，由土壤液化潜能评估法配合日本相关规范求得液化土层之土质参数折减系数，以此系数对土壤强度模数进行折减，并使用集中质块法求取自由场之地盘液化反应，再以此为前置解作用於桩基础之波动方程求解，桩身刚度以简化之Bouc-Wen模式模拟其非线性行为，以了解液化地盘内基桩之变形行为与破坏机制。

Our empirical results indicate that the clients of specialist auditors have higher ERC than clients of nonspecialist auditors. This indicates investors acknowledge the specilization of audit firm and give auditor industry expertise high market response than no industry expertise auditors.

首先，我们用盈余反应系数计量盈余质量，从投资者的视角检验了行业专长对盈余质量的影响，结果显示行业专长事务所审计的客户的盈余反应系数更高，说明市场投资者认可事务所的行业专门化行为，认为行业专长事务所审计服务质量更高。

Besides, I also find that firms report negative earnings for fiscal year, which have less current and future earnings response coefficient than report positive earnings, and firms report negative cash flows from operating for fiscal year, which have less current cash flow response coefficient than report positive cash flows. Indicating that firms report negative earnings or cash flow, because losses are more transitory and which stock prices less information but which future cash flow response coefficient more than report positive cash flows. Inference of this study because cash flow have substance effect, so when firms have negative cash flows investor more care about it, which have more cash flow response coefficient, and further find while distinguishing the degree of sophisiticated investor, investor the sophisiticated degree proportion is higher. Because they know information of the earnings, firms have more degree of shareholder sophistication for fiscal year, which have more current and future earnings response coefficient than which have less.

此外，本文也发现报导损失之公司，其当期及未来盈余反应系数较报导利润之公司低，以及公司报导营业活动之现金流量为负时其当期营业活动之现金流量反应系数低於报导营业活动之现金流量为正之公司，显示公司报导损失或营业活动之现金流量为负时，因为通常都是暂时性的故其股票报酬的资讯性较低，不过其未来营业活动之现金流量反应系数高於报导营业活动之现金流量为正之公司，本研究推论因为现金流量是有实质的效果，所以当现金流量为负值时投资人应该会比较关注，所以其反应系数较高，而进一步发现当区分投资人之精明程度时，投资人精明程度比重较高，因其会辨识盈余资讯而认为公司进行损益平稳化会增加其资讯内涵，故当期及未来盈余反应系数相较於投资人精明程度较低者高。

And then, we employ numerical simulation to illustrate the advantage of our model compared with Optimal Velocity Model and CDCFM. The simulation results show that in our model, not only the collision occurred at small reaction coefficient in OVM and CDCFM can be avoided, but also the traffic congestion can be suppressed more efficiently.

通过与OVM和CDCFM模型的数值仿真对比研究证明：改进模型不仅可以避免OVM和CDCFM中因为反应系数较小时出现撞车现象的缺陷，同时对交通阻塞能起到有效的抑制作用。

The empirical result demonstrates that:(1) the average abnormal reture and accumulated average abnormal reture around and after quarter surplus announcement change obviously, which illustrates the quarter surplus reports are of information content in our A share market;(2) the market can treat different types of accounting surplus data distinguishly by analysing inexpectant surplus as good news or bad news, but it reacts intensely to good news and flatly to bad news:(3) the market investors are paying more and more attention on accounting surplus of listed companies, which can be viewed in the annual text that the surplus reaction coefficient significance enhances;(4) A share market is, basically, under a state of semi-strong efficiency, or at least of an effective process from weak to semi-strong.

实证结果表明：(1)季度盈余报告公布前后平均非正常收益率和累积平均非正常收益率都发生了明显的变化，说明在我国A股市场季度盈余报告是具有信息含量的；(2)通过对未预期盈余分为利好组和利空组的分析，得出市场能够区别对待不同性质的会计盈余数据，但是市场对利空消息反应强烈，对利好消息反应平淡；(3)在分年度的检验中，可以看到盈余反应系数的显著性不断增强，证明我国A股市场的投资者对于上市公司会计盈余的重视程度在不断增加；(4)研究结果倾向于我国A股市场基本处于半强式效率，至少我国证券市场正处在从弱式有效向半强式有效转变的过程中。

The coefficient under the water treatment with 80% of FC as the bottom line of irrigation was -0.88 and showed that the soil water content was overabundant to winter wheat.

0.88，表明水分条件对产量存在负面影响；全生育期无灌溉的处理产量对水分条件的反应系数为0.99。

The 352 valid samples were analyzed by SPSS. The results showed there was no distinct corresponding relationship between the product attributes and reaction time. The different key attributes from questionnaire importance rating and the shortest reaction time standards were used to regressively analyze the results of customers' overall rating (such as overall satisfaction,objective quality, recommend intention).The results indicated that the coefficiency of regression of the special attributes chosen from reaction time to overall rating was distinct, while the coefficiency of the special attributes chosen from importance rating to overall rating was not. The main conclusions are: 1. Regarded attributes can be obtained by the reaction time of brand performance rating.

本实验的有效样本为352个，通过SPSS软件进行分析统计，数据统计结果显示，在品牌表现评价反应时与其重要性问卷评定结果的相关系数的检验中，并未发现品牌表现评价反应时与品牌属性重要性评定结果之间的显著相关；将由问卷重要性评价最高标准所得到的关键属性与通过品牌表现评价反应时最短的标准所选取的关键属性的品牌表现分别对消费者的总体评价结果（如&总体满意度&、&主观质量&、&推荐意向&）进行回归分析，发现通过品牌表现评价反应时方法选取的特殊关键属性（与问卷重要性评定法选取不一致的关键属性）的品牌表现对总体评价结果的回归系数显著，而重要性评定问卷法选取的特殊关键属性（与品牌表现评价反应时法选取的不一致的关键属性）的品牌表现对总体评价结果回归系数不显著。

Result and conclusion: The electrochemical experimental results show that the two totally irreversible oxidation peaks in the region of 0.3-1.2 V vs SCE for both MT and SR were observed,and the electrode reactions processes were diffusion-controlled.Their electron transfer number n and electron transfer coefficient α were obtained by CV and electrolysis with coulometry.The diffusion coefficient D and rate constant k f were also calculated by CC and CA.

结果与结论：在0.30~1.2 V电位窗口内，MT和SR均产生1个不可逆氧化峰，并且它们的电极反应均受扩散步骤控制；用控制电位电解库仑法和循环伏安法得到MT和SR的电极反应电子转移数n和电荷转移系数α，运用计时库仑法和计时电流法测定了它们的扩散系数 D 及电极反应速率常数kf。

The reaction kinetics was studied by selecting control-step method as well as modified Debye-Hückel activity coefficient model and Bromley osmotic coefficient model. The results show that the reaction order is 2 and apparent reaction activation energy 85.8 kJ/mol, and the reaction is mainly controlled by precipitation of KB5O8?4H2O.

采用选取控制步骤法并引入修正的Debye-Hückel活度系数模型和Bromley渗透系数模型研究了该反应的动力学的影响规律，得出反应级数为2，表观反应活化能为85.8 kJ/mol，反应主要受四水五硼酸钾晶体析出的控制。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。