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
期刊首页 当期目录

2018年, 第70卷, 第05期 
刊出日期:2018-11-01
  

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  • Aliyu Isa Aliyu, Mustafa Inc, Abdullahi Yusuf, Dumitru Baleanu
    理论物理通讯. 2018, 70(05): 511-514. https://doi.org/10.1088/0253-6102/70/5/511
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    This paper addresses the ring-cavity fiber laser system. A class of gray and black soliton solutions of the model are reported by adopting an appropriate envelope ansatz. Further more, the modulation instability (MI) of the equation is studied using the linear-stability analysis (LSA) technique and the MI gain spectrum is derived. Some physical interpretations and analysis of the results obtained are also presented.
  • 施锦, 詹佑邦
    理论物理通讯. 2018, 70(05): 515-520. https://doi.org/10.1088/0253-6102/70/5/515
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    The scheme for asymmetric and deterministic controlled bidirectional joint remote state preparation by using one ten-qubit entangled state as the quantum channel is proposed. In this scheme, Alice and David want to remotely prepare an arbitrary single-qubit state at Bob's site, at the same time, Bob and Eve wish to help Alice remotely prepare an arbitrary two-qubit entangled state. Alice and Bob can simultaneously prepare the desired states with the cooperation of David and Eve under the control of Charlie.
  • 马正义, 费金喜, 陈俊超
    理论物理通讯. 2018, 70(05): 521-528. https://doi.org/10.1088/0253-6102/70/5/521
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    With the aid of the truncated Painlevé expansion, a set of rational solutions of the (2+1)-dimensional generalized Nizhnik-Novikov-Veselov (GNNV) equation with the quadratic function which contains one lump soliton is derived. By combining this quadratic function and an exponential function, the fusion and fission phenomena occur between one lump soliton and a stripe soliton which are two kinds of typical local excitations. Furthermore, by adding a corresponding inverse exponential function to the above function, we can derive the solution with interaction between one lump soliton and a pair of stripe solitons. The dynamical behaviors of such local solutions are depicted by choosing some appropriate parameters.
  • 牛旭峰, 张建中, 谢淑翠, 陈步青
    理论物理通讯. 2018, 70(05): 529-533. https://doi.org/10.1088/0253-6102/70/5/529
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    A practical E-payment protocol is presented in this paper. It is based on quantum multi-proxy blind signature. Adopting the techniques of quantum key distribution, one-time pad and quantum multi-proxy blind signature, our E-payment system could protect user's anonymity as the traditional E-payment systems do, and also have unconditional security, which the classical E-payment systems can not provide. Furthermore, compared with the existing quantum E-payment systems, this practical system could not only support mobile E-payment transactions but also inter-bank transactions.
  • S. Saleem, M. M. Al-Qarni, S. Nadeem, N. Sandeep
    理论物理通讯. 2018, 70(05): 534-540. https://doi.org/10.1088/0253-6102/70/5/534
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    The present paper addresses the megnetohydrodynamic Jeffrey fluid flow with heat and mass transfer on an infinitely rotating upright cone. Inquiry is carried out with heat source/sink and chemical reaction effects. Further, constant thermal and concentration flux situations are imposed. Optimal homotopy analysis method (OHAM) is employed to achieve series solutions of the concerned differential equations. Important results of the flow phenomena are explored and deliberated by means of graphs and numerical tables. It is perceived that thermal boundary layer thickness possess contrast variations for the heat source and heat sink, respectively. The chemical reaction enhances the heat transfer rate but decline the mass transfer rate. Moreover, the precision of the existing findings is verified by associating them with the previously available work.
  • M. C. Onyeaju, A. N. Ikot, C. A. Onate, H. P. Obong, O. Ebomwonyi
    理论物理通讯. 2018, 70(05): 541-551. https://doi.org/10.1088/0253-6102/70/5/541
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    The one-dimensional Dirac particle for equal scalar and vector asymmetric q-parameter hyperbolic PöschlTeller potential (qHPT) is solved in terms of hypergeometric functions. The scattering and bound states are obtained by using the properties of the equation of continuity of the wave functions. We calculat in details the transmission and reflection coefficients.
  • 张丹, 郑强, 王晓光
    理论物理通讯. 2018, 70(05): 552-558. https://doi.org/10.1088/0253-6102/70/5/552
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    Nonclassicality is an essential but still open question in quantum mechanics. Here, utilizing the maximum value of quantum Fisher information, we suggest a new version of the nonclassical criterion for SU(2) generator realized by two bosonic modes. As an application of the criterion, the system of two coupled nonlinear nanomechanical resonators is considered. And the nonclassicality of the phonon state in the dynamical evolution is explored. The system has a dynamical phase transition from the tunnelling phase to the self-trapping phase by tuning the coupling strength. It is found that for the tunnelling phase, the phonon state is nonclassical in the full time evolution. And for the self-trapping phase, the evolved phonon state is still nonclassical in the full time with a relatively large coupling strength, while it is nonclassical i n the most of time (but not all) with a small coupling strength. Quantum coherence has distinct different behaviors in the two phases.
  • 柏栋, 任中洲
    理论物理通讯. 2018, 70(05): 559-564. https://doi.org/10.1088/0253-6102/70/5/559
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    Superstrong static electric fields could deform Coulomb barriers between α clusters and daughter nuclei, and bring up the possibility of speeding up α decays. We adopt a simplified model for the spherical α emitter 212Po and study its responses to superstrong static electric fields. We find that superstrong electric fields with field strengths|E|~ 0:1 MV/fm could turn the angular distribution of α emissions from isotropic to strongly anisotropic, and speed up α decays by more than one order of magnitude. We also study the influences of superstrong electric fields along the Poisotope chains, and discuss the implications of our studies on α decays in superstrong monochromatic laser fields. The study here might be helpful for future theoretical studies of α decay in realistic superstrong laser fields.
  • Amandeep Kaur, Kirandeep Sandhu, Manoj K. Sharma
    理论物理通讯. 2018, 70(05): 565-577. https://doi.org/10.1088/0253-6102/70/5/565
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    The dynamical cluster-decay model (DCM) is employed to investigate the decay of 68,70Ge* compound nuclei formed respectively via tightly (4He) and loosely (6He) bound projectiles, using 64Zn target. The study is carried out over a wide energy range (Ec.m.~5 MeV to 16 MeV) by including the quadrupole deformations (β2i) and optimum orientations (θiopt) of the decaying fragments. The fusion cross-sections, obtained by adding various evaporation channels show nice agreement with the experimental data for 4He+64Zn reaction. The contribution from competing compound inelastic scattering channel is also analyzed particularly for 68Ge* nucleus at above barrier energies. On the other hand, the decrement in the fusion cross-sections of 70Ge* nuclear system is addressed by presuming that 65Zn ER is formed via two different modes:(i) the αn evaporation of 70Ge* nucleus, and (ii) 1n-evaporation of 66Zn* nuclear system, formed via breakup and 2n-transfer channels due to halo structure of the 6He projectile. Besides this, the suppression in 2np evaporation cross-sections suggests the contribution of another breakup and transfer process of 6He i.e. 4He+64Zn. The contribution of breakup+transfer channels for 6He+64Zn reaction is duly addressed by applying relevant energy corrections due to the breakup of " 6He" projectile into 2n and 4He. In addition to this, the barrier lowering, angular momentum and energy dependence effects are also explored in view of the dynamics of chosen reactions.
  • 赵仁, 张丽春
    理论物理通讯. 2018, 70(05): 578-584. https://doi.org/10.1088/0253-6102/70/5/578
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    From a new perspective, we discuss the thermodynamic entropy of (n+2)-dimensional Reissner-Nordströmde Sitter (RNdS) black hole and analyze the phase transition of the effective thermodynamic system. Considering the correlations between the black hole event horizon and the cosmological horizon, we conjecture that the total entropy of the RNdS black hole should contain an extra term besides the sum of the entropies of the two horizons. In the lukewarm case, the effective temperature of the RNdS black hole is the same as that of the black hole horizon and the cosmological horizon. Under this condition, we obtain the extra contribution to the total entropy. With the corrected entropy, we derive other effective thermodynamic quantities and analyze the phase transition of the RNdS black hole in analogy to the usual thermodynamic system.
  • Sumita Banerjee
    理论物理通讯. 2018, 70(05): 585-592. https://doi.org/10.1088/0253-6102/70/5/585
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    In present paper, a static, spherically symmetric, anisotropic stellar object has been discussed by assuming a linear relationship between the matter density ρ and radial pressure pr. The interior solution is continuously matched with the exterior Schwarzschild vacuum solution at the junction interface. Various physical features viz. energy conditions, mass-radius relationship, stability are analyzed for our stellar model. By assigning some particular value to the arbitrary constants we have obtained a model of compact star of radius 6.7 km. and mass 1.148 M⊙, which is very close to the observational data of the compact star Her X-1 proposed by Rawls et al.[Rawls, et al., Astrophys. J. 730 (2011) 25]. We have obtained that the model satisfies all the regularity conditions. We have found that our proposed model is stable as well as singularity-free.
  • Amritendu Haldar, Ritabrata Biswas
    理论物理通讯. 2018, 70(05): 593-601. https://doi.org/10.1088/0253-6102/70/5/593
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    In this paper, we consider charged accelerating AdS black holes with nonlinear electromagnetic source. The metric chosen by us is of a regular black hole, which shows regular nature at poles and a conical effect, which corresponds to a cosmic string. In such a space time construction of the Lagrangian for a charged particle is done. Cyclic coordinates as well as the corresponding symmetry generators, i.e., the Killing vectors are found. Conservation laws corresponding to the symmetries are counted. Euler-Lagrange equations are found. The orbit is mainly taken to be a circular one and effective potential is found. The minimum velocity obtained by a particle to escape from innermost stable circular orbit is found. The value of this escape velocity is plotted with respect to the radius of the event horizon of the central black hole for different parametric values. The nature of the escape velocity is studied when the central object is working with gravitational force and charge simultaneously. Effective potential and effective force are also plotted. The range of radius of event horizon for which the effective force turns to be positive is found out. A pathway of future studies of accretion disc around such black holes is made.
  • 吾尔尼沙·依明尼亚孜, 博尔汗·沙来, 吕国梁
    理论物理通讯. 2018, 70(05): 602-508. https://doi.org/10.1088/0253-6102/70/5/602
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    We discuss the relic abundance of asymmetric Dark Matter particles in modified cosmological scenarios where the Hubble rate is changed with respect to the standard cosmological scenario. The modified Hubble rate leaves its imprint on the relic abundance of asymmetric Dark Matter particles if the asymmetric Dark Matter particles freeze-out in this era. For generality we parameterize the modification of the Hubble rate and then calculate the relic abundance of asymmetric Dark Matter particles and anti-particles. We find the abundances for the Dark Matter particles and anti-particles are enhanced in the modified cosmological models. The indirect detection signal is possible for the asymmetric Dark Matter particles due to the increased annihilation rate in the modified cosmological models. Applying Planck data, we find the constraints on the parameters of the modified cosmological models.
  • 胡强林, 罗小兵, 肖桂兰, 胡文, 彭吉昌, 周身林
    理论物理通讯. 2018, 70(05): 609-612. https://doi.org/10.1088/0253-6102/70/5/609
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    The linear Langmuir and electromagnetic (EM) waves in relativistic hot plasmas are discussed, and the dispersion relations are obtained based on the covariant Maxwell's and fluid equations. When kBT/mc2>1, the effective mass of electrons will be increased obviously. As the results, many other influences are induced, such as the decrease of the plasmas frequency and the critical frequency, the reduction of the electron sound velocity and the electrons' oscillation velocity, and so on. Numerical results show that these influences can affect the dispersion relations of Langmuir and EM waves seriously even in linear regime.
  • Feng-Lian Hu, Fazal Badshah, Abdul Basit, Hai-Yang Zhang, Qing He, Guo-Qin Ge
    理论物理通讯. 2018, 70(05): 613-618. https://doi.org/10.1088/0253-6102/70/5/613
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    In this paper, we examine the transmission of a probe field through a one dimensional photonic crystal (1DPC) when the sixth layer of the crystal is doped with four level atoms. We analyze effects of the external driving field on the passage of weak probe field across the photonic crystal. It is found that for the phase time delay of the probe photons, intensity of the driving field switches the Hartman effect from sub to superluminal character. It is interesting to note that in our model, the superluminal transmission of the probe pulse is accompanied by a negligibly small absorption of the incident beam. It ensures that the probe field does not attenuate while passing through the photonic crystal. A similar switching of the Hartman effect may be obtained by adjusting detuning of the probe field related to the excited states of the four-level doping atoms.
  • 赖龙泉, 李照, 余亚斌, 刘全慧
    理论物理通讯. 2018, 70(05): 619-624. https://doi.org/10.1088/0253-6102/70/5/619
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    At low temperature and under weak magnetic field, non-interacting Fermi gases reveal both Pauli paramagnetism and Landau diamagnetism, and the magnitude of the diamagnetic susceptibility is 1/3 of that of the paramagnetic one. When the temperature is finite and the magnetic field is also finite, we demonstrate that the paramagnetism and diamagnetism start to deviate from the ratio 1/3. For understanding the magnetic properties of an ideal Fermi gas at quite low temperature and under quite weak magnetic field, we work out explicitly the third-order magnetic susceptibility in three cases, from intrinsic spin, orbital motion and in total. An interesting property is in third-order magnetic susceptibilities:when viewing individually, they are both diamagnetic, but in total it is paramagnetic.
  • 梁峰, 高本领, 宋光, 古宇
    理论物理通讯. 2018, 70(05): 625-632. https://doi.org/10.1088/0253-6102/70/5/625
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    We theoretically investigate the thermoelectric properties of a three-terminal double-dot interferometer with Rashba spin-orbit interaction. It is found that with some temperature distributions a thermal spin current can even be produced without the help of magnetic flux and by tuning the spin interference effect in the system, a pure spin or fully spin-polarized current can be driven by temperature differences. For the cases that two of the terminals are held at the same temperature, the charge (spin) thermopower and the charge (spin) figure of merit are defined and calculated in the linear response regime. With some choices of the system parameters the calculated spin and charge thermopowers are of the same order of magnitude and the charge figure of merit can exceed 1.
  • 苏本跃, 吴煌, 盛敏, 申传胜
    理论物理通讯. 2018, 70(05): 633-640. https://doi.org/10.1088/0253-6102/70/5/633
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    Human action recognition has become one of the most active research topics in human-computer interaction and artificial intelligence, and has attracted much attention. Here, we employ a low-cost optical sensor Kinect to capture the action information of the human skeleton. We then propose a two-level hierarchical human action recognition model with self-selection classifiers via skeleton data. Especially different optimal classifiers are selected by probability voting mechanism and 10 times 10-fold cross validation at different coarse grained levels. Extensive simulations on a well-known open dataset and results demonstrate that our proposed method is efficient in human action recognition, achieving 94.19% the average recognition rate and 95.61% the best rate.
  • Z. H. Khan, O. D. Makinde, R. Ahmad, W. A. Khan
    理论物理通讯. 2018, 70(05): 641-650. https://doi.org/10.1088/0253-6102/70/5/641
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    This article investigates an unbiased analysis for the unsteady two-dimensional laminar flow of an incompressible, electrically and thermally conducting fluid across the space separated by two infinite rotating permeable walls.The influence of entropy generation, Hall and slip effects are considered within the flow analysis. The problem is modeled based on valid physical arguments and the unsteady system of dimensionless PDEs (partial differential equations) are solved with the help of Finite Difference Scheme. In the presence of pertinent parameters, the precise movement of the flow in terms of velocity, temperature, entropy generation rate, and Bejan numbers are presented graphically, which are parabolic in nature. Streamline profiles are also presented, which exemplify the accurate movement of the flow. The current study is one of the infrequent contributions to the existing literature as previous studies have not attempted to solve the system of high order non-linear PDEs for the unsteady flow with entropy generation and Hall effects in a permeable rotating channel. It is expected that the current analysis would provide a platform for solving the system of nonlinear PDEs of the other unexplored models that are associated to the two-dimensional unsteady flow in a rotating channel.