Results 91 to 100 of about 55,024 (177)
Earnings Management Motivations and Economic Consequences of Goodwill Impairment: Empirical Evidence from Chinese A-share Market [PDF]
, 2016 2006年2月，我国财政部颁布了《企业会计准则》，对商誉的后续处理采用与国际财务报告准则接轨的减值测试方法。商誉减值方法的运用，引起了理论界、实务界以及监管机构关于商誉会计处理方法优缺点的激烈争论。随着权益结合法的取消以及企业并购活动的日益活跃，商誉的经济意义凸显，商誉减值方法下的会计信息质量问题受到广泛关注，有必要厘清商誉减值的影响因素，探讨商誉减值的经济后果。本文基于中国制度背景，以2007-2013年A股上市公司为样本，实证检验了商誉减值的盈余管理动机，并基于投资者、分析师两类信息使用者视角 ...
卢煜
core
Weaving knowledges to support wildlife health surveillance in Kenya's pastoral rangelands
Conservation Biology, Volume 40, Issue 1, February 2026.Abstract In wildlife–livestock–human interfaces, pathogens capable of spreading between wild and domestic animals and humans have important implications for conservation outcomes, economics, and public health. Robust wildlife health surveillance can help address these risks.
Brock Bersaglio +4 more
wiley +1 more source
Pricing Analysis of X Airport’s Parking Lot Based on Revenue Management [PDF]
, 2016 随着全球经济一体化进程的加快，民用航空业在汇集客流、物流等方面对经济发展起着重要的促进作用。同时，随着航空业市场竞争的加剧，使得积极探索航空附属收益的空间更具价值。机场停车场作为机场服务的必要基础设施，不仅是机场运营管理的重点环节，更因其收益潜力将成为机场非航空收入的重要增长点。因此，研究机场的停车场收益问题，具有十分重要的意义。 本文基于收益管理的视角，首先介绍X机场停车场目前的收益情况，然后从该机场停车收费对旅客停车需求选择的影响进行分析，对停车收费和旅客开车前往X机场的选择行为模型进行了探讨 ...
林盛杰
core
Conservation Biology, Volume 40, Issue 1, February 2026.The graphical abstract highlights the research collaboration with fishers through interviews to record fishers' knowledge and participatory monitoring, to provide data on small‐scale fisheries in three clear water rivers (Trombetas, Tapajos and Tocantins).
Renato A. M. Silvano +10 more
wiley +1 more source
Zhongshan Daxue xuebao. Yixue kexue ban, 2019 【目的】比较肝脏影像报告和数据管理系统LI-RADS（v2013）和亚洲肿瘤峰会AOS标准对小肝癌的诊断价值。【方法】回顾性分析有肝细胞癌发病风险的220名共289处直径 ...
王影, 余深平
doaj
Zhongguo cuzhong zazhi摘要： 预测模型是用来预测个体发生目标事件概率或预测结局值的统计模型。预测模型结果可视化展现是开发预测模型全流程中必不可少的一部分。良好的预测模型展现形式不仅可以使预测结果具有更好的可读性、可解释性，也在很大程度上决定了其使用方式和便利性。本文将详细介绍各种预测模型的展现形式，并阐述各自的优缺点。随后结合脑血管病临床预测模型研究，通过研究示例逐一介绍不同展现形式在脑血管病研究中的应用。 Abstract: A prediction model is a statistical model ...
金奥铭，谷鸿秋
doaj +1 more source
Development of a model-based optimal control strategy of Centrifugal Chiller System [PDF]
, 2017 2006-2007 > Academic research: refereed > Publication in refereed journalVersion of ...
Wang, SW, Xu, XH
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International Journal of Applied Linguistics, Volume 36, Issue 1, Page 393-408, February 2026.ABSTRACT Acknowledging the limitations of existing measurement instruments in adequately capturing the distinct cognitive processes (e.g., form‐focused vs. meaning‐focused) involved in informal digital learning of English (IDLE), this paper asserts a pressing need to develop and validate robust instruments that measure form‐focused and meaning‐focused ...
Minlin Zou +3 more
wiley +1 more source
A Study on the Relationship between Financial Instability and Macroeconomy in China [PDF]
, 2016 近年来，随着全球金融经济一体化进程的不断推进，全球金融市场联动性逐渐加强，而与之相伴的是全球金融系统的稳定性逐渐下降，金融风险的传染性和破坏性不断扩大，金融危机频发。金融不稳定问题已经成为学术界和实务界关注的重点对象，对其进行深入系统的研究具有重要的理论和现实意义。 本文在对国内外相关理论及实证文献进行系统总结和评述的基础上，首先，基于金融状况指数的理论框架，将反映信贷情况的社会融资规模纳入指标体系，利用传统的主成分分析方法和现代计量手段脉冲响应分析方法分别构建了我国金融状况指数。实证结果表明 ...
张菁
core
Politics &Policy, Volume 54, Issue 1, February 2026.ABSTRACT Psychedelic interventions are not publicly available through Canada's healthcare system. Despite growing scientific evidence, public interest, and efforts to expand access to psychedelic therapies for end‐of‐life psychological suffering, Canadian policies remain restrictive.
Sarah Kratina +4 more
wiley +1 more source