Evidences from China: Impacts of information asymmetry, budgetary participation, emphasis, procedural justice, interactive justice, clarity and difficulty of budgetary goals on subordinate manager propensity of creating budgetary slack
Zhang Y.,Yanshan University |
Zhang Y.,Shanxi University of Finance and Economics |
Song X.,Yanshan University |
Zhao S.,Chaoyang Teachers College
Journal of Computational and Theoretical Nanoscience | Year: 2017
Subordinate managers' propensities of creating budgetary slack (PCBS) will induce the dysfunction of budget system. This paper analyzes the inducements of PCBS, including information asymmetry, budgetary participation, budgetary emphasis, procedural justice, interactive justice, clarity and difficulty of budgetary goal, and tries to find out their ways affecting PCBS. On the basis of the researches of Dunk, Onsi, Kren, Kenis, Van der Stede, and Moorman and Kenis, we designed a 6-point 33-item Likert scale and formulated eight research variables and a control variable. We have investigated data of 28 Chinese enterprises and gotten 269 valid samples. Our empirical evidences suggest PCBS is positively affected by information asymmetry and budgetary emphasis, and has been negatively affected by budgetary participation from single factor, and given high (low) level of participation, high (low) subordinate-superior information asymmetry and high (low) emphasis on budget standards, PCBS is high (low). These conclusions support the theoretic hypothesis of Dunk's and strengthen the notes of Dunk and Perera. However, our results are different from the empirical result of Dunk and Chong et al. (2003). It is found that interactive justice is negatively related to PCBS, and difficulty of budgetary goal is positively related to PCBS. Copyright © 2017 American Scientific Publishers.
Xin D.Z.,Chaoyang Teachers College |
Gao Y.C.,Heilongjiang University
Electronic Engineering and Information Science - Proceedings of the 2015 International Conference on Electronic Engineering and Information Science, ICEEIS 2015 | Year: 2015
Optical limiting response of a molecular metal cluster [(n-Bu)4N]3[MoS4Ag3I4] in DMF solution was investigated using 8-ns and 40-ps laser at 532nm wavelength. It was found that the metal cluster displays strong optical limiting even better than well reported limiter, fullerene C60in toluene. And the picosecond optical limiting is much better than nanosecond optical limiting. The pulse width effect and origin of the optical limiting were discussed using a model based on effective excited state absorption. © 2015 Taylor & Francis Group, London.
Jin X.,Dalian University of Technology |
Jin X.,Chaoyang Teachers College |
Duan F.,Dalian University of Technology |
Xin D.,Chaoyang Teachers College |
Mu G.,Dalian University of Technology
Jixie Gongcheng Xuebao/Journal of Mechanical Engineering | Year: 2015
A novel multidisciplinary collaborative optimization method - Design space decrease collaborative optimization (DSDCO) is presented. According to the subsystem-level optimization results, the equations of planes used to decompose design space are determined. Then, the current design space is divided into several subspaces reasonably. Some infeasible design subspaces are deleted and the rests are passed to the system-level optimization as the elements of the system-level variables space. The system-level optimization value in each subspace is analyzed, then the preferred system-level optimization results and the next iteration design space are chosen. The iteration process is continued until the system-level optimization solution is converged. In DSDCO, as the design space is updated, the system-level optimized mathematical function is corrected. The system-level nonlinear equality constraints in conventional collaborative optimization(CO) are turned into linear inequality constraints, i.e. variable boundaries, so the computation difficult problem in the conventional CO is avoided. For MDO problem with variable boundaries, DSDCO has no limit to the start point and constraint function convexity. Three typical examples of a numerical test problem, a gear reducer design problem and a spring design problem illustrate the capabilities of the DSDCO method. ©2015 Journal of Mechanical Engineering.
Jin X.,Dalian University of Technology |
Jin X.,Chaoyang Teachers College |
Duan F.-H.,Dalian University of Technology
Dalian Ligong Daxue Xuebao/Journal of Dalian University of Technology | Year: 2013
Using the method of comparing with fault tree analysis (FTA), the reliability analysis and safety evaluation method of electro hydrostatic actuator (EHA) is studied based on GO methodology. Analytical procedure and GO drawing are presented in details. Quantitatively EHA system reliability analysis is conducted by GO methodology and FTA method respectively. The results of two kinds of methods above mentioned are compared. It is verified that GO methodology is available and corrective for analysis and evaluation of EHA system reliability.
Luo N.,Central South University |
Luo N.,Chaoyang Teachers College |
Zhang G.-F.,Central South University |
Zhu Y.-G.,Central South University |
Cui M.-M.,Central South University
Zhongguo Youse Jinshu Xuebao/Chinese Journal of Nonferrous Metals | Year: 2012
The separation of rhodochrosite from calcite was studied by solution chemistry calculations, SEM-EDAX, ζ potential measurements and flotation tests in the presence of Ca2+, using Na2CO3 and sodium hexametaphosphate (SHMP) as regulators. The results show that SHMP has good selective inhibition in the pure mineral flotation of rhodochrosite and calcite, while in the flotation separation of mixed mineral, Ca2+ dissolved from calcite during pulp conditioning reacts with Na2CO3 to produce CaCO3 that adsorbs on the rhodochrosite surface. This situation makes the two minerals surface property similar and so it is difficult to achieve the flotation separation of rhodochrosite from calcite. When the method of chemicals addition is changed with SHMP added first, a complexation of Ca2+can be made, which avoids the adsorption of Ca2+ on rhodochrosite surface and prevents rhodochrosite surface property from changing. Then by adding Na2CO3 to adjust solution pH, the flotation separation of hodochrosite from calcite will be achieved finally.
Tian B.,Zhengzhou University |
Wei F.,Zhengzhou University |
Shu H.,Zhengzhou University |
Zhang Q.,Yangtze University |
And 2 more authors.
African Journal of Biotechnology | Year: 2011
The β-ketoacyl CoA synthase encoded by fatty acid elongase 1 gene (BnFAE1.1) is a rate-limiting enzyme regulating biosynthesis of erucic acid in rapeseeds (Brassica napus). To develop low level of erucic acid in rapeseeds by intron-spliced hairpin RNA, an inverted repeat unit of a partial BnFAE1.1 gene interrupted by a spliceable intron was cloned into pCAMBIA3301, and a seed-specific (Napin) promoter was used to control the transcription of the transgene. Four transgenic plants harboring a single copy of transgene were generated. Expression of endogenous BnFAE1.1 gene in developing T 3 seeds was significantly reduced. In mature T3 seeds, erucic acid was decreased by 60.8 to 99.1% compared with wild type seeds, and accounted for 0.36 to 15.56% of total fatty acids. The level of eicosenoic acid was also greatly decreased. Furthermore, it resulted in a significant increase in the level of oleic acid, but total fatty acid content in T 3 seeds was the same with that in wild type seeds. In conclusion, the expression of endogenous BnFAE1.1 was efficiently silenced by the designed RNAi silencer, causing a significant down-regulation in the level of erucic acid. Therefore, the RNAi-mediated post-transcriptional silencing of FAE1 gene to reduce oleic acid in rapeseeds was an efficient method to breed some new B. napus lines. © 2011 Academic Journals.
Wang Y.,LIAONING Technical University |
Shan X.,LIAONING Technical University |
Shan X.,Chaoyang Teachers College |
Jiang W.,LIAONING Technical University |
And 2 more authors.
Yadian Yu Shengguang/Piezoelectrics and Acoustooptics | Year: 2012
Wireless sensor network is constituted by sensor nodes which through the way of self-organization to monitoring, sensing and collecting environmental information or monitoring object information collaboratively and in real time. Once a node is damaged or stolen, the whole network will be affected and the wrong message in the network will be sent. In this paper, aiming at the problem of detecting the damage nodes in the single-hop network and based on the graph theory, a special network model was used to describe the wireless sensor network. A virtual warning mechanism produced by the base station and a special alarming source algorithm were used to locate the damaged nodes, and the network coverage performance and the detection rate of damaged nodes were used as the assessment criteria to evaluate the algorithm performance. The experiment results showed that the damaged nodes identification algorithm based on the bipartite graph could detect and eliminate the damaged nodes effectively and ensure the normal operation of the wireless sensor network.
Li Z.F.,Wuxi Institute of Commerce |
Jiang L.Q.,Chaoyang Teachers College
Advanced Materials Research | Year: 2013
A new machine is presented in this paper, which is designed to cold draw helical blade. The new machine has characteristics as conserving time and labor, simple to manufacture, strong adaptability and no energy required. It is suitable especially for making helical blades in small amount when repairing helical conveyor. The principle of work and structure of the helical blade manufacturing device is presented, the calculation of cold draw helical expanded blade is also provided. © (2013) Trans Tech Publications, Switzerland.