会计学季刊
Quarterly Journal of Accounting
主办单位:
香港中文大学会计学院
上海财经大学会计学院
南京大学商学院会计学系
ISSN: 3006-1415
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2013年, 第60卷, 第05期 
刊出日期:2013-11-15
  

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  • İsmail Aslan
    理论物理通讯. 2013, 60(05): 521-525.
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    Recently, the authors of [Commun. Theor. Phys. 56 (2011) 397] made a number of useful observations on Exp-function method. In this study, we focus on another vital issue, namely, the misleading results of double Exp-function method.
  • 张聪, 张志海, 杨师杰
    理论物理通讯. 2013, 60(05): 526-530.
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    We construct exact stationary solutions to the one-dimensional coupled Gross-Pitaevskii equations for the two-species Bose-Einstein condensates with equal intraspecies and interspecies interaction constants. Three types of complex solutions as well as their soliton limits are derived. By making use of the SU(2) unitary symmetry, we further obtain analytical time-evolving solutions. These solutions exhibit spatiotemporal periodicity.
  • 陈诚, 高一波
    理论物理通讯. 2013, 60(05): 531-534.
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    When the nonlinearity of nanomechanical resonator is not negligible, the quantum decoherence of charge qubit is studied analytically. Using nonlinear Jaynes-Cummings model, one explores the possibility of being quantum data bus for nonlinear nanomechanical resonator, the nonlinearity destroys the dynamical quantum information-storage and maintains the revival of quantum coherence of charge qubit. With the calculation of decoherence factor, we demonstrate the influence of the nonlinearity of nanomechanical resonator on engineered decoherence of charge qubit.
  • 李昕, 常哲
    理论物理通讯. 2013, 60(05): 535-540.
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    By making use of the weak gravitational field approximation, we obtain a linearized solution of the gravitational vacuum field equation in an anisotropic spacetime. The plane-wave solution and dispersion relation of gravitational wave is presented explicitly. There is possibility that the speed of gravitational wave is larger than the speed of light and the casuality still holds. We show that the energy-momentum of gravitational wave in the ansiotropic spacetime is still well defined and conserved.
  • 原方方, 黄永畅
    理论物理通讯. 2013, 60(05): 541-544.
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    By considering the dual Liouville theory emerging in the near-horizon limit, we study the thermodynamics of general rotating black hole with four charges in four dimensions. Both the black hole entropy and temperature are found to agree with the gravitational expectations. The relations between the new Liouville formalism and the anomaly approach are also discussed.
  • 汪茂胜, 孙润智, 黄万霞, 涂玉兵, 张季谦
    理论物理通讯. 2013, 60(05): 545-550.
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    Effects of time-periodic coupling strength (TPCS) on spiral waves dynamics are studied by numerical computations and mathematical analyses. We find that meandering or drifting spirals waves, which are not observed for the case of constant coupling strength, can be induced by TPCS. In particular, a transition between outward petal and inward petal meandering spirals is observed when the period of TPCS is varied. These two types of meandering spirals are separated by a drifting spiral, which can be induced by TPCS when the period of TPCS is very close to that of rigidly rotating spiral. Similar results can be obtained if the coupling strength is modulated by a rectangle wave. Furthermore, a kinetic model for spiral movement suggested by Di et al., [Phys. Rev. E 85 (2012) 046216] is applied for explaining the above findings. The theoretical results are in good qualitative agreement with numerical simulations.
  • 原方方, 黄永畅
    理论物理通讯. 2013, 60(05): 551-555.
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    Based on the hidden conformal symmetry, some authors have proposed a Harrison metric for the Schwarzschild black hole. We give a procedure which can generate a family of Harrison metrics starting from a general set of SL(2, R) vector fields. By analogy with the subtracted geometry of the Kerr black hole, we find a new Harrison metric for the Schwarzschild case. Its conformal generators are also investigated using the Killing equations in the near-horizon limit.
  • 吴建平, 耿献国
    理论物理通讯. 2013, 60(05): 556-560.
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    Utilizing the Wronskian technique, a combined Wronskian condition is established for a (3+1)-dimensional generalized KP equation. The generating functions for matrix entries satisfy a linear system of new partial differential equations. Moreover, as applications, examples of Wronskian determinant solutions, including N-soliton solutions, periodic solutions and rational solutions, are computed.
  • E. Koorambas
    理论物理通讯. 2013, 60(05): 561-570.
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    We investigate the nature of the dark matter by proposing a mechanism for the breaking of local rotational symmetry between ordinary third family leptons and proposed non-regular leptons at energy scales below 10 TeV. This symmetry breaking mechanism involves electric charge swap between ordinary families of leptons can and produces highly massive non-regular leptons of order O (1 TeV) mass unobservable at energy scales below 10 TeV (the scale of LEP Ⅰ, Ⅱ and neutrino oscillation experiments). Electric charge swap between ordinary families of leptons produces heavy neutral non-regular leptons with order O (1 TeV) masses, which may form cold dark matter. The existence of these proposed leptons can be tested once the Large Hadron Collider (LHC) becomes operative at 10 TeV energy-scales. This proposition may have far reaching applications in astrophysics and cosmology.
  • 奇官布, 白楠, 徐孝宝, 高怡泓
    理论物理通讯. 2013, 60(05): 571-576.
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    We study holographic insulator/superconductor phase transition in the framework of Born-Infeld electrodynamics both numerically and analytically. First we numerically study the effects of the Born-Infeld electrodynamics on the phase transition, find that when the Born-Infeld parameter increases, the critical chemical potential keeps invariant but the gap frequency becomes larger. Then we employ the variational method for the Sturm-Liouville eigenvalue problem to study the phase transition analytically. The analytical results obtained are found to be consistent with the numerical results.
  • 刘红亮
    理论物理通讯. 2013, 60(05): 577-580.
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    Configuration-constrained calculations of potential-energy surfaces for 292122 show the occurrence of multi-quasiparticle high-K isomeric state at oblate superdeformation. Such state could play a unique role in superheavy nuclei, with possible long life time from enhanced difficulty in fission due to additional barrier at oblate deformation, retardation in α decay due to unpaired nucleons, and hindrance in γ-ray transition due to K forbiddenness.
  • 张大立, 丁斌刚
    理论物理通讯. 2013, 60(05): 581-587.
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    We have investigated the structure evolution of the 124-134Xe isotopic chain in the framework of the proton-neutron interacting model IBM2. The positive parity spectra of the ground state, quasi-β and quasi-γ bands are reproduced well. The staggering in 124-130Xe are almost completely removed and the γ band agree well with the experiment data, even for the high-spin quasi-γ states. The key quantities of the collective structure evolution, including level energies, the B(E2) transition branching ratios, and the M1 excitations to 11+ mixer-symmetry states are analyzed by comparing with the experimental data. The parameters for representation of the Oπν(6) and SUπν*(3) features in isotopes are examined. Both experimental data and theoretical results show that the shape phase transition of 124-134Xe isotopic chain is from the SUπν*(3) (triaxial rotation) to the Uπν(5) (vibration motion) with a considerable constituent of the Oπν(6) symmetry (γ-unstable rotation), where the shape phase transition rapidly takes place between the neutron number N = 76 and N = 78.
  • 杨永栩, 李清润
    理论物理通讯. 2013, 60(05): 588-592.
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    We present an analysis of π-20Ne elastic scattering at intermediate energy basing on the α+16O model of the 20Ne nucleus and in the framework of Glauber multiple scattering theory. Satisfactory agreement with the general features of the experimental data of pion elastic scattering on the neighboring 4N-type nuclei is obtained without any free parameters. Compared with the experimental angular distributions of pion elastic scattering on 12C, 16O, 24Mg, and 28Si nuclei, the diffractive patterns and the positions of the dips and peaks in the angular distributions of π-20Ne elastic scattering are reasonably predicted by the calculations.
  • 曹耀峰, 高玉峰, 高涛
    理论物理通讯. 2013, 60(05): 593-600.
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    A multireference configuration interaction (MRCI) study has been carried out on the LiCl molecule. The potential energy has been calculated over a wide range of internuclear separation for the 21 low-lying electronic states of the LiCl molecule dissociating into Li (2S, 2P, 3S)+Cl(2P). The (4)1Σ+, (3)1Π, 1-33Σ+, 1-33Π, 1,3Δ, 1,3Σ-, (5)1Σ+, (4)3Σ+, (4)1Π, (4)3Π excited states are studied for the first time in theory. Molecular spectroscopic constants (Re, De, ωe, ωeχe, Be and αe) have been derived for the 9 bound states (X1Σ+, (3)1Σ+, (2)1Σ+, 1,3Δ, 1,3Σ-, (4)1Π, (4)3Π) with a regular shape, and the spectroscopic constants of ground states X1Σ+ are in good agreement with available experimental and theoretical values. The relative differences between experimental values and our values for Re, De, ωe, ωeχe, Be and αe are 1.02%, 0.60%, 1.72%, 9.46%, 2.0%, and 0.75%, respectively. Moreover, vibrational levels of 9 bound states, which have not been investigated experimentally, are computed.
  • 黄劲松, 李艳玲, 韦联福
    理论物理通讯. 2013, 60(05): 601-606.
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    We propose an approach to detect an unknown quantum state of the atom(s) by measuring the phase shifts of the transmitted photons through a dispersively-coupled cavity. In the framework of the input-output theory, we derive the relations between the phase shifts of the transmitted photons and the states of the atom(s) in the cavity. It is shown that due to the dispersive interaction between the cavity and the atom(s), information about the atomic state can then be extracted by measuring the phase shifts of the transmitted photons through the cavity. The feasibility of the proposal is also discussed with the experimental parameters by numerical method.
  • 高峰, 杨慧, 郑泰玉, 邵晓强, 潘淑梅, 张雪
    理论物理通讯. 2013, 60(05): 607-609.
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    The Casimir force between a perfectly conducting wall and a dielectric wall in a cavity comprising a transparent dielectric with output coupling is investigated. By using full quantum theory, we obtain the analysis expression of the force, which shows that the interaction of the two walls in this system is always repulsive. And the value of the Casimir force varies with the field amplitude reflectivity and the cavity size.
  • 苏涛, 冯耀东, 赵宏武, 黄德财, 孙刚
    理论物理通讯. 2013, 60(05): 610-614.
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    We introduce a non-uniform gravity-like force field to control the granular flow state in a quasi-one-dimensional system, and study the system by the molecular dynamics simulation. We find that the granular flow under non-uniform force field can be well described by a density wave with fixed time period if a fixed particle number condition is used. The base frequency of the density wave does not depend on the position of the flow, while both the average density and oscillation amplitude of the flow vary continuously with the position. The formation of the density wave results from the aggregation of the granules in the decelerated region and the feed-back mechanism in the fixed particle number condition.
  • M. Nouri Kadijani, H. Zareamoghaddam
    理论物理通讯. 2013, 60(05): 615-622.
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    In this paper an investigation into dust acoustic solitary waves (DASWs) in the presence of superthermal electrons and ions in a magnetized plasma with cold dust grains and trapped electrons is discussed. The dynamic of both electrons and ions is simulated by the generalized Lorentzian (κ) distribution function (DF). The dust grains are cold and their dynamics are studied by hydrodynamic equations. The basic set of fluid equations is reduced to modified Korteweg-de Vries (mKdV) equation using Reductive Perturbation Theory (RPT). Two types of solitary waves, fast and slow dust acoustic soliton (DAS) exist in this plasma. Calculations reveal that compressive solitary structures are possibly propagated in the plasma where dust grains are negatively (or positively) charged. The properties of DASs are also investigated numerically.
  • M. Ayub, H.A. Shah, M.N.S. Qureshi, M. Salimullah
    理论物理通讯. 2013, 60(05): 623-629.
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    The dispersion relation for general dust low frequency electrostatic surface waves propagating on an interface between a magnetized dusty plasma region and a vacuum is derived by using specular reflection boundary conditions both in classical and quantum regimes. The frequency limit ω«ωci«ωce is considered and the dispersion relation for the Dust-Lower-Hybrid Surface Waves (DLHSW's) is derived for both classical and quantum plasma half-space and analyzed numerically. It is shown that the wave behavior changes as the quantum nature of the problem is considered.
  • 徐传明, 闫妍, 朱晓武, 李晓腾, 陈晓松
    理论物理通讯. 2013, 60(05): 630-636.
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    The recent financial crisis highlights the inherent weaknesses of the financial market. To explore the mechanism that maintains the financial market as a system, we study the interactions of U.S. financial market from the network perspective. Applied with conditional Granger causality network analysis, network density, in-degree and out-degree rankings are important indicators to analyze the conditional causal relationships among financial agents, and further to assess the stability of U.S. financial systems. It is found that the topological structure of G-causality network in U.S. financial market changed in different stages over the last decade, especially during the recent global financial crisis. Network density of the G-causality model is much higher during the period of 2007-2009 crisis stage, and it reaches the peak value in 2008, the most turbulent time in the crisis. Ranked by in-degrees and out-degrees, insurance companies are listed in the top of 68 financial institutions during the crisis. They act as the hubs which are more easily influenced by other financial institutions and simultaneously influence others during the global financial disturbance.