This study provides some insights for auditors to gauge the complexity of the financial statements verification process to comply with the ambiguous standard, namely, Financial Reporting Standards （FRS） 139 in Malay...This study provides some insights for auditors to gauge the complexity of the financial statements verification process to comply with the ambiguous standard, namely, Financial Reporting Standards （FRS） 139 in Malaysia. Hence, the purpose of this study is to examine the relationship between the adoption of FRS 139 and the audit fees charged to clients. The final sample consists of 1,050 finn-year observations covering the period from 2006 to 2008 from the non-financial companies listed on the Bursa Malaysia. In this study, the static panel data analysis is used to provide richer interpretation and a powerful understanding of the effect of standard adoption on audit pricing. The regression results from the random effects Generalized Least Squares （GLS） suggest that FRS 139 adoption has not significantly increased audit fees. The small number of observations for FRS 139 voluntary adoption is suspected to be the main limitation factor contributing to the insignificant result of the hypothesis. It is suggested that the limitation of small observations of FRS 139 voluntary adopters might be encountered during the period of mandatory adoption. Therefore, future research might investigate the impact of mandatory FRS 139 adoption.展开更多
The case-based reasoning（CBR） and rule-based reasoning（RBR） fusion systems include a diverse range of fusion methods and their tasks are characterized by interleaving combination of the reasoning procedures. Exist...The case-based reasoning（CBR） and rule-based reasoning（RBR） fusion systems include a diverse range of fusion methods and their tasks are characterized by interleaving combination of the reasoning procedures. Existing approaches cannot clarify the complex relationships between data from the knowledge sources nor uniformly represent the heterogeneous case and rule knowledge in one fusion space. As a result, existing approaches fail to solve system fragility due to knowledge uncertainty and reasoning unreliability. For the purpose of addressing the difficulties, a novel algorithm for CBR-RBR fusion with robust thresholds（CRFRT） is proposed. Heterogeneous case and rule knowledge are uniformly represented in one defined fusion unitary space. The robust thresholds have been achieved to distinguish the complex relationships between meta-knowledge in the fusion space and to enhance system capacity of knowledge identification. Furthermore, fusion reasoning strategies are constructed for CRFRT and its procedure based on which robust solution of the fusion reasoning problem is obtained. Finally, CRFRT is validated by benchmark problems in machine learning. Compared with other CBR and RBR approaches, the reasoning efficiency and accuracy are increased by 5% and 2.2% respectively. The variations of system accuracy are decreased by 2% to 3.8%. The above results show that the CRFRT algorithm boosts the system＇s effectiveness and robustness. The proposed CRFRT can solve the fragility of complex intelligence decision system and give quality performance for fault diagnosis.展开更多
： Consideration of the dynamic effects of the site and structural parameter uncertainty is required by the standards for nuclear power plants （NPPs） in most countries. The anti-seismic standards provide two basic m...： Consideration of the dynamic effects of the site and structural parameter uncertainty is required by the standards for nuclear power plants （NPPs） in most countries. The anti-seismic standards provide two basic methods to analyze parameter uncertainty. Directly manually dealing with the calculated floor response spectra （FRS） values of deterministic approaches is the first method. The second method is to perform probability statistical analysis of the FRS results on the basis of the Monte Carlo method. The two methods can only reflect the overall effects of the uncertain parameters, and the results cannot be screened for a certain parameter＇s influence and contribution. In this study, based on the dynamic analyses of the floor response spectra of NPPs, a comprehensive index of the assessed impact for various uncertain parameters is presented and recommended, including the correlation coefficient, the regression slope coefficient and Tornado swing. To compensate for the lack of guidance in the NPP seismic standards, the proposed method can effectively be used to evaluate the contributions of various parameters from the aspects ＆sensitivity, acuity and statistical swing correlations. Finally, examples are provided to verify the set of indicators from systematic and intuitive perspectives, such as the uncertainty of the impact of the structure parameters and the contribution to the FRS of NPPs. The index is sensitive to different types of parameters, which provides a new technique for evaluating the anti-seismic parameters required for NPPs.展开更多
文摘This study provides some insights for auditors to gauge the complexity of the financial statements verification process to comply with the ambiguous standard, namely, Financial Reporting Standards （FRS） 139 in Malaysia. Hence, the purpose of this study is to examine the relationship between the adoption of FRS 139 and the audit fees charged to clients. The final sample consists of 1,050 finn-year observations covering the period from 2006 to 2008 from the non-financial companies listed on the Bursa Malaysia. In this study, the static panel data analysis is used to provide richer interpretation and a powerful understanding of the effect of standard adoption on audit pricing. The regression results from the random effects Generalized Least Squares （GLS） suggest that FRS 139 adoption has not significantly increased audit fees. The small number of observations for FRS 139 voluntary adoption is suspected to be the main limitation factor contributing to the insignificant result of the hypothesis. It is suggested that the limitation of small observations of FRS 139 voluntary adopters might be encountered during the period of mandatory adoption. Therefore, future research might investigate the impact of mandatory FRS 139 adoption.
基金supported by National Natural Science Foundation of China(Grant No. 71171143)National Natural Science Foundation of China Youth(Grant No. 71201087)+2 种基金Tianjin Municipal Research Program of Application Foundation and Advanced Technology of China(Grant No. 10JCYBJC07300)Tianjin Municipal Key Project of Science and Technology Supporting Program of China(Grant No. 09ECKFGX00600)Science and Technology Program of FOXCONN Group(Grant No. 120024001156)
文摘The case-based reasoning（CBR） and rule-based reasoning（RBR） fusion systems include a diverse range of fusion methods and their tasks are characterized by interleaving combination of the reasoning procedures. Existing approaches cannot clarify the complex relationships between data from the knowledge sources nor uniformly represent the heterogeneous case and rule knowledge in one fusion space. As a result, existing approaches fail to solve system fragility due to knowledge uncertainty and reasoning unreliability. For the purpose of addressing the difficulties, a novel algorithm for CBR-RBR fusion with robust thresholds（CRFRT） is proposed. Heterogeneous case and rule knowledge are uniformly represented in one defined fusion unitary space. The robust thresholds have been achieved to distinguish the complex relationships between meta-knowledge in the fusion space and to enhance system capacity of knowledge identification. Furthermore, fusion reasoning strategies are constructed for CRFRT and its procedure based on which robust solution of the fusion reasoning problem is obtained. Finally, CRFRT is validated by benchmark problems in machine learning. Compared with other CBR and RBR approaches, the reasoning efficiency and accuracy are increased by 5% and 2.2% respectively. The variations of system accuracy are decreased by 2% to 3.8%. The above results show that the CRFRT algorithm boosts the system＇s effectiveness and robustness. The proposed CRFRT can solve the fragility of complex intelligence decision system and give quality performance for fault diagnosis.
基金the State Key Program of the National Natural Science Fundation of China under Grant No.51138001the Science Fund for Creative Research Groups of the National Natural Science Foundation of China under Grant No.51421064+2 种基金the State Key Laboratory of Coastal and Offshore Engineering Young Scholars Innovation Fund(LY1609)the Fundamental Research Funds for the Central Universities under Grant No.DUT15TD17the Open Research Fund of Hunan Province Key Laboratory of Key Technologies for Water Power Resources Development under Grant No.PKLHD20130
文摘： Consideration of the dynamic effects of the site and structural parameter uncertainty is required by the standards for nuclear power plants （NPPs） in most countries. The anti-seismic standards provide two basic methods to analyze parameter uncertainty. Directly manually dealing with the calculated floor response spectra （FRS） values of deterministic approaches is the first method. The second method is to perform probability statistical analysis of the FRS results on the basis of the Monte Carlo method. The two methods can only reflect the overall effects of the uncertain parameters, and the results cannot be screened for a certain parameter＇s influence and contribution. In this study, based on the dynamic analyses of the floor response spectra of NPPs, a comprehensive index of the assessed impact for various uncertain parameters is presented and recommended, including the correlation coefficient, the regression slope coefficient and Tornado swing. To compensate for the lack of guidance in the NPP seismic standards, the proposed method can effectively be used to evaluate the contributions of various parameters from the aspects ＆sensitivity, acuity and statistical swing correlations. Finally, examples are provided to verify the set of indicators from systematic and intuitive perspectives, such as the uncertainty of the impact of the structure parameters and the contribution to the FRS of NPPs. The index is sensitive to different types of parameters, which provides a new technique for evaluating the anti-seismic parameters required for NPPs.
