公允价值在投资性房地产中的运用研究--以国脉科技为例

我国2006年颁布的企业会计准则中,把投资性房地产作为一项非流动资产单独列报,并且引入公允价值计量模式。针对公允价值在投资性房地产倍受冷落的现象,探讨了公允价值计量模式在投资性房地产中运用所产生的经济优势,并以“国脉科技”为例进行财务分析,得出采用公允价值计量投资性房地产对企业的财务状况有着积极作用的结论。研究为企业加深理解两种计量模式产生的利弊以及应该选择何种模式计量提出了建议。     

基于后事件视角上海世博会形象影响认知研究

通过对旅游者的问卷调查,研究旅游者对上海世博会形象影响认知.研究表明:上海世博会产生积极形象影响,提升和塑造了上海旅游形象,形成较好的形象认同,但存在认知模糊区;世博园和世博会的形象认知产生分离,旅游者去世博园达到一定次数后,对世博会出现一定的负面认知,期间以三次为界,会后以两次为界;世博会和世博园对旅游者的决策影响有限,没有成为决定性的影响因素;永久世博园和上海的相对形象地位缺乏优势,没有成为首选景点和首选目的地.     

透过日语无主句特征看日本文化对日语主语省略现象的影响

由于日本人的语言习惯,在日语中,主语缺失或主语经常被省略。任何一种语言的形成,离不开它的生存环境、社会背景等,也就是离不开这个民族特有的民族文化。因而,主语缺失或主语省略这一现象不仅由日语自身特点决定,也与日本的社会、历史、文化密切相关,比如日本的自然地理位置、生产方式、语言心理、认知方式,等等。日语中主语省略现象充分表现了日本文化的特征。     

“陆上定居”对渔民生计的影响

广东北江上的渔民世代居住在船上,船是家也是谋生工具。2009年韶关政府推行了渔民“陆上定居”工程,将生活在韶关城区河上的渔民迁移到城市廉租房中。运用定性的方法考察渔民家庭重新安置的过程,探索陆上定居对渔民家庭生计的影响及家庭不同成员影响的代际差异。研究发现,渔民家庭整体生存状况因“陆上定居”得到较大改善,但这种影响所带来的代际差异非常明显：老年男性渔民无法适应城市的生活,依然独自从事捕鱼作业,而老年女性和子女居住在廉租房,承担了未成年人的照顾和家务活动;年轻人更快地融入了城市,工作机会和收入都改善了;而对未成年人,拥有了更好的教育条件和更大的社交圈。     

A General Construction Method for Five-Level Second-Order Rotatable Designs

Response surface methodology is widely used for developing, improving, and optimizing processes in various fields. In this article, we present a method for constructing second-order rotatable designs in order to explore and optimize response surfaces based on an infinite class of supplementary difference sets. The produced designs achieve both properties of rotatability and estimation efficiency. Also, they possess good predictive properties.     

Sons and daughters of foster carers and the impact of fostering on their everyday life

The paper presents results from a study of sons and daughters of foster carers, and the impact of fostering on their lives. Children and young people participated in focus groups and discussion groups, and 684 answered a questionnaire. Eight were interviewed in‐depth. The results from the study showed that sons and daughters of foster carers were highly involved in the fostering assignment. Most children and young people valued their relationship with foster children, but even though relations to foster children were good, fostering could imply complicated changes of everyday life. Sons and daughters of foster carers may have to cope with conflicts connected to behavioural disorders of foster children, and they gained knowledge about foster children’s problematic lives. Fostering also implied contact with natural parents of foster children. Such contact could challenge children’s and young people’s’ perception of adequate parenthood. For some respondents it was hard to become aware of the dysfunctional parenting, abuse and/or neglect to which foster children might have been exposed. The results of the study provided evidence of the need to acknowledge the contribution to fostering made by sons and daughters of foster carers, and also to recognize the impact fostering may have on their lives.     

论孙中山文官考试思想及其影响

伟大的革命先行者孙中山先生，批判继承了中国科举考试遗产，科学取舍西方资本主义公务员考试的观念和方法，主张考试权独立，所有官员包括公职候选人都应考试，从而创立了独特的文官考试学说。他的文官考试思想，奠定了民国时期文官考试制度的理论基础。     

气候变化对社会经济影响的风险评估研究评述

除一般意义上风险所具有的不确定性和危害性等特点之外,气候变化风险还具有复杂性、内在价值性及难以完全量化、动态性和客观性等特点。当前,国内外对于气候变化的经济社会风险评估研究主要包括对风险概率的建模与评估、指标体系的风险建模与评估、情景模拟的动态风险建模与评估方法以及气候变化风险的社会经济评估图标体系。由于气候变化风险的社会经济影响存在跨期性、不确定性,仍有很多未知的研究领域,如定量化、图谱化以及与自然影响评估的区分与方法合作等,未来研究仍有很多空间。     

黄州之贬对苏轼的影响刍议

黄州贬谪是苏轼的孤独精神之旅 ,对苏轼的人格完成和诗文创作产生了深刻的影响 ,苏轼在黄州获得了人格的超越和艺术才情的升华