重视现金流量表,规避投资风险

多数投资者在使用会计报表时，偏重于对企业净利润及每股收益的比较和分析，忽视现金流量所提供的信息，只有将现金流量表和资产负债表、利润表所提供的财务信息综合起来，注重现金流量的分析，才能够更好地了解企业的业绩，使利润分析包含有更多的重要信息，规避投资风险。     

基于人力资本流动的义务教育财政投入分析

人力资本理论的基本观点认为教育投入是人力资本的核心,同时教育投入的主要收益来自于人力资本对经济的贡献。在我国的城镇化进程中,中西部地区的人力资本大量净输出,这种人力资本的净输出导致教育财政投入与收益归属不对等,且影响着我国义务教育财政投入机制的运行。运用人力资本理论分析我国义务教育财政投入机制,能够确定各级政府在义务教育财政投入中的“投入——收益”状况．为优化我国义务教育财政投入机制提供政策依据。     

《伤逝》和《沉沦》的爱情主题比较

《伤逝》和《沉沦》同为“五四”时代表现青年知识分子爱情悲剧和人生悲剧的重要作品,带有作家强烈的自传色彩,但由于鲁迅和郁达夫各自独特的生活道路和创作个性,《伤逝》和《沉沦》在表现爱情这一共同主题的时候分别呈现出不同的特点。作为一个现实主义作家,鲁迅更多的是通过青年知识分子的爱情婚姻悲剧探索更为深广的人生问题和社会问题,尤其是在混沌初开的社会氛围中新觉醒的知识女性的命运和悲剧,表现出忧愤深广的时代忧患。而浪漫主义作家郁达夫则在《沉沦》中尽情宣泄灵与肉的冲突,即性的要求和这一要求得不到满足的苦闷,具有强烈的反封建的色彩。《伤逝》和《沉沦》分别体现了鲁迅和郁达夫在不同角度和层面所进行的人生、人性开掘,均具有惊世骇俗的悲剧力量。     

A dynamic network QoS control mechanism based on traffic prediction

A dynamic network Qo S control mechanism was proposed based on traffic prediction. It first predicts network traffic flow and then dynamically distributes network resources, which makes full use of network flow self-similarity and chaos. So it can meet changing network needs very well. The simulation results show that the dynamic Qo S control mechanism based on prediction has better network performance than that based on measurement.     

女性诗歌的身体写作批判

自二十世纪八、九十年代以来,有着鲜明性别立场的女性主义诗歌试图通过"身体写作"重塑女性形象和彰显女性独立的地位."身体写作"作品充分表达了女性的生命体验与价值立场,充满了强烈的怀疑精神和批判意识,但是从诗歌的精神价值取向来看,还存在着很大的局限性,作品缺乏历史和文化的丰富性和深刻性,女性诗学在解构中应当注目精神维度的重建.     

连续潮流计算的算法改进研究

针对常规的连续潮流计算在求取P-V曲线时存在的缺点,提出了一种连续潮流计算的改进算法。该改进算法通过采用单位化处理切线预测向量、以切线预测向量的内积确定预测方向以及变步长控制等措施,提高了连续潮流计算在求取P-V曲线时的准确性和计算效率。Matlab仿真验证了该改进算法的有效性。     

音乐文化产业发展及其主体调适

本文以音乐审美文化和审美价值论的角度为研究起点 ,从文化学本体论的观照中提出了音乐文化产业这一命题。文化工业化 ,知识经济和音乐文化的发展现状作为音乐文化产业发展的社会背景亦纳入了研究的视野。在音乐文化的主体调适方面 ,笔者提倡观念的突破、传播方式和媒介工具理性的复归 ,以及音乐文化主体产业的发展必须有机结合起来     

Anonymous body or first patient? A status report and needs assessment regarding the personalization of donors in dissection courses in German,Austrian, and Swiss Medical Schools

Many Anglo‐American universities have undertaken a paradigm shift in how the dissection of human material is approached, such that students are encouraged to learn about the lives of body donors, and to respectfully “personalize” them as human beings, rather than treating the specimens as anonymous cadavers. For the purposes of this study, this provision of limited personal information regarding the life of a body donor will be referred to as “personalization” of body donors. At this time, it is unknown whether this paradigm shift in the personalization of body donors can be translated into the German‐speaking world. A shift from donor anonymity to donor personalization could strengthen students' perception of the donor as a “first patient,” and thereby reinforce their ability to empathize with their future patients. Therefore, this study aimed to collect data about the current status of donation practices at German‐speaking anatomy departments (n = 44) and to describe the opinions of anatomy departments, students (n = 366), and donors (n = 227) about possible donor personalization in medical education. Anatomy departments in Germany, Austria, and Switzerland were invited to participate in an online questionnaire. One‐tenth of registered donors at Ulm University were randomly selected and received a questionnaire (20 items, yes‐no questions) by mail. Students at the University of Ulm were also surveyed at the end of the dissection course (31 items, six‐point Likert‐scale). The majority of students were interested in receiving additional information about their donors (78.1%). A majority of donors also supported the anonymous disclosure of information about their medical history (92.5%). However, this information is only available in about 28% of the departments surveyed and is communicated to the students only irregularly. Overall, 78% of anatomy departments were not in favor of undertaking donor personalization. The results appear to reflect traditional attitudes among anatomy departments. However, since students clearly preferred receiving additional donor information, and most donors expressed a willingness to provide this information, one could argue that a change in attitudes is necessary. To do so, official recommendations for a limited, anonymous personalization of donated cadaveric specimens might be necessary. Anat Sci Educ 11: 282–293. © 2017 American Association of Anatomists.     

试论托尔斯泰思想的民族文化渊源

贵族作家托尔斯泰崇尚“草泽哲学”,这与俄罗斯化母体中的人民性有关;在忏悔中走向复活,体现了俄罗斯宗教化的特质;躁动不安的俄罗斯魂不在意物质财富,渴望灵魂的归宿;痛恨强制与压制,托尔斯泰的无政府主义最终走向严格的自我管理、自我压制。     

崇左市农村青壮年劳动力流动的现状及思考--以天等县为例

劳动力流动是社会经济发展的必然结果，地级崇左市下辖一市一区五县，全部为老少边山穷县市，劳动力剩余很大，其就业问题成为市委市政府极为重视的问题之一，天等县是国定贫困县，人多地少，劳动力流动的数量很大，远近闻名，在崇左市乃至广西均为比较典型。本文在社会调查的基础上．对其原因、影响等进行分析，进而提出，应当重视对其进行引导，实现劳动力合理、有序的流动。