内腐蚀的直接评估(Internal Corrosion Direct Assessment,ICDA)技术是用于评价通常输送干气、但可能短期接触湿气或游离水(或其他电解液)的输气管道完整性的系统方法,适用于不能开展内检测的管道。其包括4个步骤:预评价、间接检测、直...内腐蚀的直接评估(Internal Corrosion Direct Assessment,ICDA)技术是用于评价通常输送干气、但可能短期接触湿气或游离水(或其他电解液)的输气管道完整性的系统方法,适用于不能开展内检测的管道。其包括4个步骤:预评价、间接检测、直接检测、后评价。ICDA评估管道水聚集和内腐蚀的可能性,从而找出首个最有可能的腐蚀区域位置,如果这个区域位置通过验证没有发现腐蚀,则其他下游部位出现水聚集或腐蚀的可能性很小。本文提出了ICDA的步骤和方法,对陕京天然气管道一线陕西段神森站至府谷压气站段进行了ICDA评估,评价管道全长52.09 km,按照冬夏季天然气输送量不同,计算得出了管道水积聚析出的临界角冬季1月份为6.17°,夏季7月份为为1.97°。分析沿线高程数据,得出全线高程倾角分布图,选择多个倾角(大于临界角)较大的高风险区域位置开挖,发现管道无明显壁厚减薄,管道状况良好。通过内腐蚀评估可进一步确定管道的内部状况,对于不能实施内检测的管道安全状况评估具有重要意义。展开更多
Using unique survey data to measure corporate integrity, we examine the relation between corporate integrity and internal control quality. The results show that corporate integrity is significantly and negatively asso...Using unique survey data to measure corporate integrity, we examine the relation between corporate integrity and internal control quality. The results show that corporate integrity is significantly and negatively associated with internal control weaknesses. We find a substitution effect between informal and formal institutions for improving internal control quality. In other words, the negative association between corporate integrity and internal control weaknesses is more significant when the legal development or market competition is weaker.Furthermore, we find that more effective corporate governance can strengthen the relation between corporate integrity and internal control quality. These findings indicate that corporate integrity can improve the quality of internal control. Our findings also provide empirical evidence for the construction of stronger internal controls.展开更多
文摘内腐蚀的直接评估(Internal Corrosion Direct Assessment,ICDA)技术是用于评价通常输送干气、但可能短期接触湿气或游离水(或其他电解液)的输气管道完整性的系统方法,适用于不能开展内检测的管道。其包括4个步骤:预评价、间接检测、直接检测、后评价。ICDA评估管道水聚集和内腐蚀的可能性,从而找出首个最有可能的腐蚀区域位置,如果这个区域位置通过验证没有发现腐蚀,则其他下游部位出现水聚集或腐蚀的可能性很小。本文提出了ICDA的步骤和方法,对陕京天然气管道一线陕西段神森站至府谷压气站段进行了ICDA评估,评价管道全长52.09 km,按照冬夏季天然气输送量不同,计算得出了管道水积聚析出的临界角冬季1月份为6.17°,夏季7月份为为1.97°。分析沿线高程数据,得出全线高程倾角分布图,选择多个倾角(大于临界角)较大的高风险区域位置开挖,发现管道无明显壁厚减薄,管道状况良好。通过内腐蚀评估可进一步确定管道的内部状况,对于不能实施内检测的管道安全状况评估具有重要意义。
基金support from the National Natural Science Foundation of China(Nos.71332004,71272198,71602123,71502040)the National Social Science Foundation of China(NO.18VSJ082)+5 种基金from the Ministry of Education of Humanities and SocialScience Youth Fund of China(No.14YJC790097)Accounting Master Training Project of the Ministry of Finance of China(MOF No.15,2016)the Natural Science Foundation of Guangdong Province of China(No.2016A030313265)the Natural Science Foundation of Shaanxi Province of China(No.2018JM7011)the National Statistical Science Research Program of China(No.2016LY16)from the 2018 Scientific Research Program Funded by Shaanxi Provincial Education Department ‘‘Managerial Overconfidence and the Quality of Internal Control"(No.18JK0310)
文摘Using unique survey data to measure corporate integrity, we examine the relation between corporate integrity and internal control quality. The results show that corporate integrity is significantly and negatively associated with internal control weaknesses. We find a substitution effect between informal and formal institutions for improving internal control quality. In other words, the negative association between corporate integrity and internal control weaknesses is more significant when the legal development or market competition is weaker.Furthermore, we find that more effective corporate governance can strengthen the relation between corporate integrity and internal control quality. These findings indicate that corporate integrity can improve the quality of internal control. Our findings also provide empirical evidence for the construction of stronger internal controls.
