We discovered that the companies that made loss fist time used the method " taking a big bath " to enlarge their loss . and we also discovered that the listed companies that were facing the quitting risk did their best to make profit to prevent from quitting the market 研究发现首次亏损公司为了以后年度能扭亏为盈，利用“除垢法”等盈余管理手段增大当年度亏损；而面临退市风险的公司为了避免退市，利用各种方法进行扭亏为盈的盈余管理。
Itaconic acid , also named “ methylene succinic acid ” , is important industrial raw material during the production of acrylic fiber , latex , synthetic resin , plastic , rubber , pharmaceutics surfactant , packing material of non - toxic food , herbicide , cleaning media , adhesive and plastic additive etc 衣康酸，又名“甲叉丁二酸” ，是生产腈纶等纤维、胶乳，合成树脂、塑料、橡胶、医药、表面活性剂、无毒食品包装材料、除草剂、除垢剂、粘着剂及塑料助剂等的工业原料。
Dongying thermal equipment plant in dongguan exports skimmia japonica highway of shenguan and wen tong industrial area , is a professional undertaking boiler equipment installation and sales , water treatment equipment , solar , water heaters on the manufacture and sale of high - tech equipment enterprises , the company is committed to upgrading the heating technology and services , and constantly improve the quality of the construction work , its imports of valves , pumps , fuel pumps , boilers and various peripheral devices 东莞市东英热能设备厂位于莞深高速东莞出口温塘工业区，是一家专业承接锅炉设备的安装与销售、压力容器、锅炉配件销售、导热油阀门青田阀门广东省总代理，水处理设备，太阳能，热水炉设备的制造与销售的的高科技企业，公司致力于热力技术的提升与服务，不断提高工程质量，兼营各种阀门、水泵、油泵，以及各种锅炉周边设备，锅炉除垢剂，清罐剂生产，销售。
Dega （ beijing ） plastic machinery co . , ltd is the subsidiary company of dega s . p . a . , which is an leader on the manufactruing of ancillary equipments for plastic processing industry : gravimetric and volumetric dosing unit , hopper feeders , granulator , hot air dryers , desiccant dryers , mould thermoregulators , mixers , cooling plants , automatic mould descaling system and conveyor belts 戴格(北京)塑料机械有限公司是意大利戴格公司在中国设立的独资子公司.意大利戴格在塑料加工辅助设备方面处于领先地位，产品包括：重量式及体积式定量加料装置，上料机，粉碎机，热风及除湿干燥机，模温机，混料机，冷水机，模具除垢器及传送带。
Experimental results show that : under the same conditions , the heat transfer coefficient of inert particle fluidized bed evaporator is about 1 . 7 times that of the vapor - liquid flow heat transfer . the evaporator has the abilities of preventing and cleaning fouling . at the same time , it can reduce wall temperature 实验研究结果表明，在相同操作条件下，惰性粒子流化床蒸发器传热管壁温明显低于两相流蒸发器，其传热系数为两相流蒸发器的传热系数的1 . 7倍左右，操作过程中惰性粒子具有良好的防、除垢效果。
Abstract : through analysis of the components of coking on different parts of desullfur system of single tower and the waste water containing sulfur , we find the cause of coking in the stripping desulur system from single tower is the polymerization reaction of carbohydrate and the separattion of varied solid powders , organic compounds , and all corrosive productions of metal out of waste water in high temperature , therefore , the solving method is how to decrease the oil content , how to depolymerize form the carbohydrate and how to antisepticize by vapour of waste water 文摘:对单塔脱硫系统中不同部位的垢物及现场催化含硫污水进行了分析测定，结果表明：塔内污垢成分及含量随塔体部位的不同而不尽相同，单塔汽提脱硫系统中垢物的形成，主要是由于污水中所含各类粉尘、有机物、金属腐蚀物等在高温下因石油碳氢化合物的析出及其单体的聚合反应所致.如何降低污水中的含油成分、减少聚合反应的生成、防止污水蒸气对塔体材料的腐蚀，是阻垢、除垢和防垢应解决的关键问题
According to the experience about the boiler ' s operation management of the boiler house in southwest jiaotong university , through preventing leaks , cleaning ashes , removing scales and improving the operating level of stokers , to enhance the level of boiler ' s operation management and guarantee the boiler ' s operation in a safe and conserving energy condition are introduced in this paper 根据链条锅炉除尘废水的特点，分析总结了治理中小型锅炉湿法除尘废水的各项技术，提出切实可行的治理工艺路线。根据西南交大锅炉房的运行管理经验，通过堵漏、清灰、除垢以及提高司炉人员操作水平等措施，提高锅炉运行管理水平，确保锅炉安全节能的运行。
A model was put forward and the theoretic value that calculated with it accorded with the experimental value well . at the same time , we also studied the pressure drop of the bed and the status of preventing and cleaning fouls . the results show that the heat transfer coefficient of vapor - liquid - solid three - phase circulating fluidized bed evaporator is 1 . 5 times of the vapor - liquid two - phase evaporator ' s 实验结果表明，汽-液-固三相循环流化床蒸发器具有良好的传热性能，其传热系数是汽液两相流蒸发器传热系数的1 . 5倍左右；惰性固体粒子具有良好的防、除垢效果，解决了设备的在线清洗问题。
