新会计准则与企业盈余管理探析

笔者从新会计准则对企业盈余管理的限制和新会计准则为上市公司盈余管理留下的弹性空间两个方面阐述了新会计准则与企业盈余管理之间的关系,认为我国新会计准则一方面堵塞了我国原会计准则的一些漏洞,另一方面又为企业特别是上市公司的盈余管理留下了更大的弹性空间。     

空间两条异面直线最短距离的讨论

由立体几何知识知道,空间两条异面直线的距离问题比较复杂。通过多元函数极值问题和向量问题两种方法,讨论空间两条异面直线的最短距离,并给出空间两条异面直线的距离公式。     

‘Playing with space’: a conceptual basis for investigating active sport tourism practices

ABSTRACT

This paper proposes a conceptual tool, the expression ‘playing with space’, for the analysis of active sport tourism as a meaningful social practice. The expression issues from practice theories and pragmatic understandings of space, which emphasize the processual and contextual dimensions of human action and seek to seize altogether the corporealities and shared conceptions that constitute action. On such views, sport tourists are considered as reflexive and embodied beings, enjoying sensations, mobilities and places, and constantly (re)making sense of their own practices. I argue that the notion of ‘play’ allows for a comprehensive understanding of the ways active sport tourists engage with space, where space is viewed as an object or material for this play. Three major dimensions of active sport tourism are then identified: a set of playful and game-like practices with global space resulting in shared imaginaries and large-scale mobilities; a kinaesthetic play, based on freedom and sensations and deeply engaged in the materiality of the places and the omnipresent media practices that support the other dimensions of play while being fully integrated into the experience of sport tourism. This conceptual framework is a way to better understand the motives and practices of sport tourists; it is also a way to underline wider trends of contemporary leisure cultures: such cultures are increasingly integrated into the daily spheres of activity, increasingly playful and increasingly mediatized.     

环境艺术设计与传统风水文化

风水理论是集中了地理学、星象学、建筑学、生态学和人体工程学等多门学科于一体的古代建筑规划设计理论。其宗旨是周密考察、了解自然环境,顺应自然,有节制地利用和改造自然,创造良好的居住与生存环境,以赢得最佳的天时、地利与人和,达到天人合一的至善境界。     

寻幽探秘窥《起程》

从卡夫卡的微型小说《起程》的文本分析入手,认为起程的味道是孤独和恐惧,追寻的目标是身份和空间,追寻的原因是民族心理的隐性基因和父子关系的显性状态。     

简析中西绘画“空白”语言的相似性

分析探讨中西绘画空白语言的相似性,寻找本质特征相异的文化之内在契合之处,融汇与贯通中国传统绘画的空白语言精神与油画的空白语言技法,以期丰富和发展中国特色的油画。在当代,静观恬淡的创作心态以及空白语言的意味深长,对于中国油画的发展具有不可忽视的价值和意义。     

与给定矩阵A的可交换子环C(A)的一些探讨

收集整理现在常用的高等代数与线性代数材料中与给定矩阵A可交换的矩阵所构成的全矩阵空间Pn×n的子空间C(A)的习题,指出CA的交换性及用A的多项式表示问题同C(A)的维数与n有密切关系,得到n(n叟3)阶幂等矩阵A或对合矩阵A的CA都是不可交换的结论。     

相转移催化法合成三联阴离子表面活性剂

采用相转移催化法合成丙三醇三缩水甘油醚,再与十二胺、氯乙酸钠反应,合成了一种丙三醇型三联阴离子表面活性剂,所用原料无毒无害。讨论了合成条件,并对性能进行测试。结果表明,合成的三联阴离子表面活性剂能有效降低水的表面张力,其临界胶束浓度达10-6mol/L的数量级,有很好的发泡稳定性和较低的Kraff点。     

An examination of the mechanical interaction of drilling slurries at the soil-concrete contact

Evidence gained from previous field tests conducted on drilled shaft foundation shows that using drilling slurries to stabilize a borehole during the construction may influence the interfacial shear strength. This paper deals with an exhaustive study of the effects of drilling slurries at the contact between soil and concrete. This study involved adapting a simple shear apparatus and performing approximately 100 experimental tests on the interaction between two types of soils; clay and sandy clay and five specimens of concrete with different surface shapes. It also involved using bentonite and polymer slurries as an interface layer between soil and concrete. Results showed that an interface layer of bentonite slurry between clay and concrete decreases the interfacial shear strength by 23% and as an interface layer between sandy clay and concrete, bentonite increases interfacial shear strength by 10%. Using polymer slurry as an interface layer between clay and concrete decreases the interfacial shear strength by 17% while using it as an interface layer between sandy clay and concrete increases the interfacial shear strength by 10%. Fur- thermore, the data show that using bentonite and polymer slurry as an interface layer between clay and concrete decreases the sliding ratio by 50% to 60%, while increasing the sliding ratio by 44% to 56% when these are used as an interface layer between sandy clay and concrete.     

财务公共关系研究的思辨

财务公共关系是一门新兴的边缘学科.不同专业背景的学者,基于不同研究视角,正努力构建一个财务公共关系理论框架.财务公共关系研究应当建立在行为理性假设基础之上,适应金融市场发展的需要:以企业财务活动与利益相关者经济行为的互动关系为研究路径,体现公共关系管理的学科性质:将财务活动界定为核心概念,以区别于其他公共关系.