开发支出资本化与企业创新

以2007至2017年沪深A股上市公司为研究对象,本文考察了开发支出资本化对企业创新的影响。,实证结果研究发现,开发支出资本化比例与企业创新呈倒U型关系。且结论在稳健性检验之后依然成立。表明：当开发支出资本化比例低于临界值时,由于抑制了管理层通过削减研发投资以实现盈余目标的动机得到抑制,从而促进企业创新;当开发支出资本化比例高于临界值时,促使管理层基于声誉风险管理层为避免将已资本化金额转为费用对当期盈余造成的负面冲击,进行过度研发投资,从而阻碍企业创新。说明不同开发支出资本化比例下,管理层研发投资不同动机对企业创新产生非线性影响。结论在稳健性检验之后依然成立。进一步分析还发现：,开发支出资本化通过研发投资效率作用于企业创新,而且管理层面临的盈余公告压力越大,开发支出资本化对企业创新的非线性影响更为显著。资本化通过非效率研发投资,作用于企业创新;盈余公告压力越大,资本化与企业创新之间的倒U型关系越明显。     

IT engagement as a blessing and a curse? Examining its antecedents and outcomes in organizations

Information technology (IT) engagement is defined as a need to spend more time using IT. Practice-based examples show that IT engagement can have adverse effects in organizations. Although users can potentially get more work done through IT engagement, observations show that the users might jeopardize their well-being and hamper their work performance. We aimed to investigate this complexity in the research on IT engagement by examining its potential antecedents and outcomes in organizations. Considering the potentially mixed outcomes, we developed a model to examine the effects of IT engagement on personal productivity and strain. We also aimed to explain the antecedents of IT engagement by drawing on the collective expectations for IT use. In particular, we examined the extent to which normative pressure on IT use drives users’ information load and IT engagement. Finally, we sought to understand whether users’ attempts to avert dependency on IT use reduced their IT engagement. Several hypotheses were developed and tested with survey data of 1091 organizational IT users. The findings help explain the role of normative pressure as a key driver of IT engagement and validate the positive and negative outcomes of IT engagement in organizations.     

Experiments on Cu-isotope fractionation between chlorine-bearing fluid and silicate magma: implications for fluid exsolution and porphyry Cu deposits

Hydrothermal fluid is essential for transporting metals in the crust and mantle. To explore the potential of Cu isotopes as a tracer of hydrothermal-fluid activity, Cu-isotope fractionation factors between Cl-bearing aqueous fluids and silicate magmas (andesite, dacite, rhyolite dacite, rhyolite and haplogranite) were experimentally calibrated. Fluids containing 1.75–14 wt.% Cl were mixed together with rock powders in Au₉₅Cu₅ alloy capsules, which were equilibrated in cold-seal pressure vessels for 5–13 days at 800–850°C and 2 kbar. The elemental and Cu-isotopic compositions of the recovered aqueous fluid and solid phases were analyzed by (LA-) ICP–MS and multi-collector inductively coupled plasma mass spectrometry, respectively. Our experimental results show that the fluid phases are consistently enriched in heavy Cu isotope (⁶⁵Cu) relative to the coexisting silicates. The Cu-isotope fractionation factor (Δ⁶⁵Cu_FLUID-MELT) ranges from 0.08 ± 0.01‰ to 0.69 ± 0.02‰. The experimental results show that the Cu-isotopic fractionation factors between aqueous fluids and silicates strongly depend on the Cu speciation in the fluids (e.g. CuCl(H₂O), CuCl₂^– and CuCl₃²⁻) and silicate melts (CuO_1/2), suggesting that the exsolved fluids may have higher δ⁶⁵Cu than the residual magmas. Our results suggest the elevated δ⁶⁵Cu values in Cu-enriched rocks could be produced by addition of aqueous fluids exsolved from magmas. Together with previous studies on Cu isotopes in the brine and vapor phases of porphyry deposits, our results are helpful for better understanding Cu-mineralization processes.     

低负荷加压训练改善自发性高血压大鼠的血压效果及机制研究

目的:探究低负荷加压训练对自发性高血压大鼠的降压效果及其作用机制。方法:选取4周龄雄性自发性高血压大鼠,随机分为对照组(高血压安静组)、低负荷训练组、低负荷加压训练组和高负荷训练组。低负荷训练组进行35%~55%1RM递进式低负荷爬梯训练,低负荷加压训练组进行30%~40%血流受限结合35%~55%1RM递进式低负荷爬梯训练,高负荷训练组进行55%~75%1RM递进式高负荷爬梯训练,训练后测定血压、血液中内皮素-1、血管内皮生长因子、一氧化氮合成酶的表达和心肌组织中内皮型一氧化氮合成酶的表达。结果:1)与对照组、高负荷训练组相比,低负荷加压训练组收缩压、舒张压显著下降(P<0.05);与低负荷训练组相比,低负荷加压训练组舒张压显著下降(P<0.05)。2)与对照组相比,低负荷加压训练组血液中内皮素-1表达显著下调(P<0.05),血管内皮生长因子和一氧化氮合成酶表达显著上调(P<0.05);3)与对照组相比,低负荷加压训练组心肌中内皮型一氧化氮合成酶表达显著上调(P<0.05);4)在低负荷加压训练组中,收缩压与内皮素-1呈正相关,相关性分析具有统计学意义(P<0.05);收缩压与一氧化氮合成酶、血管内皮生长因子、内皮型一氧化氮合成酶均呈负相关,相关性分析具有统计学意义(P<0.05)。结论:1)低负荷加压训练降压效果优于高负荷训练;2)低负荷加压训练能够通过下调血液中内皮素-1的表达,上调血液中血管内皮生长因子和一氧化氮合成酶的表达,同时上调心肌中内皮型一氧化氮合成酶表达,改善内皮细胞功能,达到降压的效果。     

Mineralogy of the deep lower mantle in the presence of H2O

Understanding the mineralogy of the Earth''s interior is a prerequisite for unravelling the evolution and dynamics of our planet. Here, we conducted high pressure-temperature experiments mimicking the conditions of the deep lower mantle (DLM, 1800–2890 km in depth) and observed surprising mineralogical transformations in the presence of water. Ferropericlase, (Mg, Fe)O, which is the most abundant oxide mineral in Earth, reacts with H₂O to form a previously unknown (Mg, Fe)O₂H_x (x ≤ 1) phase. The (Mg, Fe)O₂H_x has a pyrite structure and it coexists with the dominant silicate phases, bridgmanite and post-perovskite. Depending on Mg content and geotherm temperatures, the transformation may occur at 1800 km for (Mg_0.6Fe_0.4)O or beyond 2300 km for (Mg_0.7Fe_0.3)O. The (Mg, Fe)O₂H_x is an oxygen excess phase that stores an excessive amount of oxygen beyond the charge balance of maximum cation valences (Mg²⁺, Fe³⁺ and H⁺). This important phase has a number of far-reaching implications including extreme redox inhomogeneity, deep-oxygen reservoirs in the DLM and an internal source for modulating oxygen in the atmosphere.     

肱动脉血压相关因素的研究

利用20天的时间,每天10:00到15:00随机抽查,测量本校1000名大学生(男女生各500人)左右侧肱动脉血压的差异性;测量江苏省徐州市醒狮居民小区居民500名(男女各250人),年龄在20至69岁之间,探究血压与年龄和性别之间的关系。在大学生组中,将测量所得的结果通过χ2检验,u检验,其p值均大于0.05;典型相关分析检验中,相关系数约为1,说明大学生左右肱动脉血压无显著差异。在居民组中,运用matlab 7.0对数据进行拟合,结果显示随年龄的增长,舒张压、收缩压均逐渐升高,且收缩压的增长要大于舒张压的增长,男性的脉压整体高于女性,大约在45岁之后,双方差异逐渐减小。     

合成食用色素的性质及分析方法

介绍了6种常用的食用色素的性质及分析方法．     

一种新的定压边界处理方法

依据SIMPLE算法中边界压力的外推格式,结合定压边界条件重新推导了邻近边界内节点的压力计算公式.根据NEUMANN特性给出了新的定压边界速度计算公式,用IDEAL算法来处理压力和速度的耦合.讨论了定压边界流动传热问题的求解步骤.通过几个经典算例将本方法与文献方法进行了对比,结果表明本方法提高了定压边界问题数值解的精度,加快了迭代过程的收敛.     

自适应模糊PID在无超调压力控制系统的应用

通过对压力控制系统自适应模糊PID控制器参数在线自整定,实现无超调控制．通过仿真,与常规PID控制器的相比较．说明此控制器能够改善系统的静、动态性能,增强系统适应能力和鲁棒性．     

试论篮球裁判员临场执法中心理调控的分析与对策

通过调查问卷和走访、咨询部分篮球界专家,结果发现裁判员在临场中的判罚尺度和准确性与裁判员的心理有直接的关系。裁判员的心理变化受到临场执法经验不足、篮球规则裁判法的掌握程度、情绪不稳定、自信心不足、职业道德等问题的影响,本文试对此进行分析并探究对策,希望能为今后篮球裁判员在执法中提高心理调控能力提供参考依据。